Same Sex Estate Planning After DOMA

ESTATE PLANNING FOR SAME-SEX COUPLES The Supreme Court’s decision in Windsor signaled a new era for same-sex marriages legally performed under state law. The central ruling in Windsor held that the Defense of Marriage Act (DOMA) was unconstitutional by depriving same-sex couples of equal protection under the law. Importantly, Windsor did not address whether states are required to recognize same-sex marriages performed …