The recent Supreme Court ruling in United States v. Windsor, which struck down Section 3 of the Defense of Marriage Act (“DOMA”) as unconstitutional, has far-reaching ramifications for federal income, estate, gift and GST tax planning, as well as for welfare and retirement benefits under ERISA.
The panel of tax experts will discuss the Windsor decision and the immediate and possible retroactive effects under federal tax and related laws. This program will provide an in-depth analysis of the numerous tax implications and discuss best practices for advising both institutional and private clients in light of the ruling.
Topics:
I. Income tax implications post-DOMA
II. Employee benefits implications post-DOMA
III. Estate, gift and GST tax implications post-DOMA
IV. Potential future guidance and developments
Panelists:
Scott E. Squillace, Esq.
Scott Squillace and Associates, P.C.
Kerry L. Spindler, Esq.
Goulston & Storrs
Richard L. Jones, Esq.
Sullivan & Worcester LLP
Thomas J. McCord, Esq.
Nixon Peabody LLP
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