On June 26, 2013, the U.S. Supreme Court ruled in United States v. Windsor1 that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. Same-sex couples married under state law are now treated the same as opposite-sex couples under federal law. According to a Williams Institute review conducted in 2011, over 9 million Americans identify themselves as lesbian, gay or bisexual.2 This decision has a significant impact on federal tax planning for such individuals who participate ...

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