Questions Concerning Windsor Decision

As I have previously discussed, the recent SupremeCourt rulings on same-sex marriage raise a whole host of questions concerningthe rights of same-sex married couples.

First off, the Windsordecision affects only “lawful marriages,” so the rights of couples inregistered domestic partnerships and civil unions has not changed.  Also, Windsordoes not guarantee the right to same-sex marriage, a right still determined byeach state. 

For now, couples must reside in a state which allowsgay marriage for them to take advantage of benefits already available toopposite-sex couples.  Therefore, same-sex marriedcouples in states recognizing same-sex marriage can file jointfederal income tax returns come April 15, and spouses will likely no longer have topay income/employment taxes on health insurance provided by their same-sexspouse’s employer.

If a couple were to retire in a non-recognizing statelike Florida, then they may be out of luck when it comes to collecting suchbenefits as Social Security survivor benefits. It remains to be seen whether federal benefits will be retroactive or ifthey will be effective June 26, 2013; however, it seems inevitable that morelitigation will come forth to clear up remaining uncertainties.

See Wendy S. Goffe, Afterthe DOMA Ruling, FAQs About the Rights of Same-Sex Couples, Forbes, June27, 2013.