The U.S. Supreme Court decision on June 26, declaring part of the federal Defense of Marriage Act (DOMA) to be unconstitutional, has far-reaching effects for a great many people. The court noted that there are more than "1,000 federal statutes and a whole realm of regulations" impacted by the decision. Not only does the decision provide income and estate tax refund and planning opportunities for same-sex married couples, but it also raises important questions for employers regarding the benefits that they offer to employees and their spouses. All in all, the death of DOMA means that attorneys can provide meaningful help to clients dealing with difficult issues.
The Case
In 1996, Congress passed the Defense of Marriage Act, section 3 of which said same-sex marriage would not be recognized for any federal purposes, including joint income tax returns, the unlimited marital deduction for estate taxes, Social Security benefits, retirement plan benefits and insurance benefits for federal workers. This treatment applied even though same-sex couples were legally married under state law.
