DTCI: The aftermath of the Supreme Court’s ruling on DOMA
In June 2013, the United States Supreme Court ruled that the federal Defense of Marriage Act, which defines marriage as a union between one man and one woman, is unconstitutional. In essence, the court held that the Act denied same-sex couples the “equal liberty” guaranteed by the Fifth Amendment. This decision has far broader impact than just the scope of the estate-tax issues raised in the case, and employers and benefit providers should be aware of the impact and aftermath of this ruling.