Examining Post-DOMA Tax Implications

September 2013

CLE - Examining Post-DOMA Tax Implications
Tuesday, September 10, 2013 3:00 PM to 6:00 PM
Boston Bar Association - 16 Beacon Street, Boston, MA

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.

Our 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.

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

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

Thanda Aye Fields Brassard, Esq.
Fiduciary Trust Company

Program Co-Chairs:
Shari A. Levitan, Esq.
Holland & Knight LLP

Amy E. Sheridan, Esq.
Sullivan & Worcester LLP