Article On Advising Same-Sex Spouses

David Valente (Bove & Langa, P.C.) recently published an article entitled, Advising Same-Sex Spouses of the Inequities That Remain, 29 Probate & Property 3 (May/June 2015). Provided below is an excerpt from the article:

As of December 20, 2014, 35 states and the District of Columbia recognize same-sex marriage. The remaining states (each a “Non-Recognition” state) have passed state-DOMA statutes to ban same-sex marriage or the recognition of same-sex marriages validly performed in another jurisdiction. This dichotomy breeds tax and administrative inefficiencies at the state level and creates a maze of conflicts through which same-sex couples, estate planning and tax advisers, employers, and human resource plan administrators must sift in an attempt to reconcile.