Revisit your estate planning documents, especially if your state has a state-level estate tax.Also, our firm practices in three states that have recognized same-sex marriage at the state level, Maryland, D.C. Federal benefits include income tax, gift tax, estate tax, veterans’ benefits, Social Security, Medicare, Medicaid and the Family Medical Leave Act, among others.įor the clients of Frankel Sims Law, we are most concerned with updating you on the status of your tax benefits, since estate and gift taxes are two of our practice areas. Windsor is that, in states where marriages between same-sex couples are legal, the federal government can no longer deny federal benefits to any married couple. In determining the meaning of any Act of Congress, or of any ruling, regulation, or interpretation of the various administrative bureaus and agencies of the United States, the word “marriage” means only a legal union between one man and one woman as husband and wife, and the word “spouse” refers only to a person of the opposite sex who is a husband or a wife. Constitution, the concept of equal protection as applied to the federal government and principles of Federalism. §7, also known as Section 3 of the Defense of Marriage Act (“DOMA”), is unconstitutional because it violates the due process protections of the Fifth Amendment of the U.S. Last month, the Supreme Court ruled in United States v.
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