Special report concerning the IRS guidance on tax questions raised by the Supreme Court’s DOMA ruling

Special Report Now Available

IRS Guidance Answers Same-Sex Marriage Tax Questions in Wake of the Supreme Court’s DOMA Ruling

Following the Supreme Court’s groundbreaking decision on same-sex marriage, the IRS has issued highly awaited guidance adopting a “state of celebration” rule for determining whether a same-sex couple is legally married for Federal tax purposes. Under this rule, the IRS looks to whether the couple was married in a state that allows same-sex marriage, without taking into account the laws of the state in which the couple resides. This Special Report provides an analysis of the IRS’s new guidance as it pertains to married same-sex couples and couples in state-sanctioned “marriage equivalents,” as well as an overview of the consequences of the ruling for employers and employees.

Special Report

Special Report:

IRS Guidance Answers Same-Sex Marriage Tax Questions in Wake of the Supreme Court’s DOMA Ruling

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Also Available:

PPC’s Guide to Practical Estate Planning

Provides updated guidance on the estate and gift tax benefits now available to legally married same-sex couples, including the opportunity to (a) claim the unlimited marital deduction for lifetime transfers from one spouse to the other, (b) make “split” gifts (i.e., gifts to others that are treated as if made one-half by each spouse,), (c) claim the unlimited marital deduction for testamentary transfers from the decedent spouse to the surviving spouse, (d) transfer the deceased spouse’s unused exclusion amount to the surviving spouse (i.e., the portability election), and (e) stretch out distributions from an IRA or qualified retirement plan after the death of the first spouse with more favorable tax treatment than that available to nonspouse beneficiaries.

PPC’s 706/709 Deskbook

Provides updated guidance on the opportunity for a legally married same-sex couple to claim the unlimited marital deduction for transfers to the spouse during lifetime or at death.

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