July 10, 2013

The End of DOMA: Federal Tax and Benefits Implications

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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

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Doreen E. Lilienfeld

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C. Jones Perry, Jr.

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Linda Rappaport

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