Planning in the Post-Windsor World

The Supreme Court’s decision in Windsor v. Commissioner, 133 S.Ct. 2675 (June 26, 2013), striking down the federal definition of marriage that excluded same-sex marriages (Section 3 of the Defense of Marriage Act, or DOMA), and the IRS position in Revenue Ruling 2013-17, 2013-38 I.R.B. 201 (Sept. 16, 2013), validating for federal tax purposes any marriage that is valid in the state in which it was celebrated, have led to a number of estate planning issues.
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