News

DOMA- Interpreting Hollingsworth v. Perry

DOMA - Interpreting the Supreme Court's Decision in Hollingsworth v. Perry Today the Supreme Court released two opinions with significant impact on the on-going same-sex marriage debate. The Court's decision in U.S. v. Windsor (declaring unconstitutional Section 3 of the Federal Defense of Marriage Act, which excluded same-sex couples from the Federal definition of "spouses",…
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Post-DOMA Estate Planning

In the wake of the Windsor case, same-sex couples living in recognition states and non-recognition states alike should confirm and, if necessary, update their estate planning instruments to ensure their wishes will be honored in the myriad legal landscape left as a result. This is especially so for couples who have legally married, but live…
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Tax Planning In Massachusetts Divorce

The beginning of the year is when many think about taxes, but failing to consider tax consequences while negotiating a divorce settlement can be costly. For one, changes to tax laws under the American Taxpayer Relief Act effective in 2013 could affect the amount of tax paid on alimony or spousal support for wealthy individuals.…
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Tax Filing Considerations Post-Doma 2013

On August 29, 2013, the Internal Revenue Service issued Revenue Ruling 2013-17, which clarified how the Federal government would apply the Supreme Court’s decision in ­U.S. v. Windsor 1 for federal tax purposes. Federal tax rights and benefits related to marriage are available only where there is a valid marriage. Currently, 13 states recognize same-sex…
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