Brad Cohen and Elizabeth Glasgow published “Tax and Estate Guidance for California Same-Sex Couples Post-Windsor” in the December 2013 issue of Los Angeles Lawyer.
Though ruling in United States v. Windsor that Section 3 of the Defense of Marriage Act (DOMA) was unconstitutional, the Supreme Court did not overturn Section 2, which allows states to not recognize a same-sex marriage performed in another jurisdiction. Following Section 2 of Windsor, the country could split into “recognition states” and “nonrecognition states,” thus creating uncertainty for same-sex couples with respect to tax benefits. But the Internal Revenue Service promised guidance.
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