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Divorce After DOMA

By Gerry W. Beyer

Gaydivorce

The recent DOMA decision notonly has huge implications for gay marriage, it also greatly affects gaydivorce.

Experts say the DOMAdecision will benefit divorced couples, as divorcing spouses will no longerhave to pay gift or inheritance taxes when splitting their assets.  Wealthier spouses can also deduct alimonypayments from their federal income taxes.

Unfortunately, divorce isstill difficult for couples living in states that do not allow same-sexmarriage.  They will have to go to astate that does recognize same-sex marriage and, in many cases, satisfy aresidency requirement before a divorce is allowed.  Same-sex couples seeking a divorce may alsoface protracted child-custody battles if a non-biological parent has notadopted the child.

SeeQuentin Fottrell, Supreme CourtSimplifies Gay Divorce, Market Watch, June 26, 2013.

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Current Events, Estate Planning - Generally, Estate Tax, Gift Tax and New Legislation