Article on Estate Planning and Charitable Giving for Same-Sex Couples After United States v. Windsor

Ray Prather recently published an article entitled, Estate Planning and Charitable Giving for Same-Sex Couples After United States v. Windsor, 28 Probate & Property No. 5 (Sept. & Oct. 2014).  Provided below is the introduction of the article:

About one year ago, the U.S. Supreme Court issued a decision in United States v. Windsor that significantly affected same-sex couples and their families. The Obama Administration has begun implementing the decision, which held that portions of the so-called Defense of Marriage Act are unconstitutional. On August 29, 2013, the IRS issued Rev. Rul. 2013-17, providing guidance on how the IRS will implement the decision. This article summarizes how the case and revenue rulings affect same-sex couples in a variety of situations, provides estate planning tips, and discusses the decision’s effect on charitable planned giving for same-sex couples.