The recent Supreme Court ruling in United States v. Windsor,
which struck down Section 3 of the Defense of Marriage Act (“DOMA”) as unconstitutional, has far-reaching ramifications for federal
income, estate, gift and GST tax planning, as well as for welfare
and retirement benefits under ERISA.
These CLE materials discuss the Windsor decision and the immediate and
possible retroactive effects under federal tax and related laws. These
materials will provide an in-depth analysis of the numerous tax
implications and discuss best practices for advising both institutional and
private clients in light of the ruling.
I. Income tax implications
II. Employee benefits implications post-DOMA
III. Estate, gift
and GST tax implications post-DOMA
IV. Potential future guidance and
Scott E. Squillace, Esq.
Squillace and Associates, P.C.
Kerry L. Spindler, Esq.
Goulston & Storrs
Richard L. Jones, Esq.
Sullivan & Worcester LLP
Thomas J. McCord, Esq.
Nixon Peabody LLP
Thanda Aye Fields Brassard, Esq.
Fiduciary Trust Company
Shari A. Levitan,
Holland & Knight LLP
Amy E. Sheridan, Esq.
Sullivan & Worcester