Federal Tax Update and Michigan Tax Update for Same-Sex Spouses
FEDERAL TAX UPDATE AND MICHIGAN TAX UPDATE FOR SAME-SEX SPOUSES Written by: Mieke V. Weissert In light of the United States Supreme Court decision, U.S. v Windsor, the government has taken action to recognize same-sex marriages for federal tax purposes. On August 29, 2013 it was ruled by The U.S. Department of the Treasury and […]
2013 Estate & Gift Tax Highlights
For more information on the 2013 Estate and Gift Tax updates, please click here.
The DOMA Case and Its Impact on Family Law and Estate Planning for Same-Sex Couples in Michigan
In a ruling issued June 26, 2013, the United States Supreme Court found section 3 of the Defense of Marriage Act, 110 Stat 2419 (“DOMA”) unconstitutional as it defines “marriage” and “spouse” for purposes of federal law and regulations in terms of opposite-sex couples. United States v. Windsor, ___ S.Ct. ___. The full implications of […]