Shearman Logo

balance scale

Jul 10, 2013

The End of DOMA: Federal Tax and Benefits Implications

Subscribe

Jump to...

 
The U.S. Supreme Court’s recent ruling in United States v. Windsor (“Windsor”) struck down key portions of the federal Defense of Marriage Act (“DOMA”) as unconstitutional. This decision will allow many same-sex spouses to enjoy federal tax and survivor benefits previously available only to those in opposite-sex marriages, and has implications for employers and administrators of retirement and group health plans.

View full memo, "The End of DOMA: Federal Tax and Benefits Implications"

Authors and Contributors

John J. Cannon III

Partner

Compensation, Governance & ERISA

+1 212 848 8159

+1 212 848 8159

New York

Kenneth J. Laverriere

Partner

Compensation, Governance & ERISA

+1 212 848 8172

+1 212 848 8172

New York

Doreen Lilienfeld

Partner

Compensation, Governance & ERISA

+1 212 848 7171

+1 212 848 7171

New York

C. Jones Perry, Jr.

Partner

Private Client

+1 212 848 8854

+1 212 848 8854

New York

Linda Rappaport

Of Counsel

Compensation, Governance & ERISA

+1 212 848 7004

+1 212 848 7004

New York