Defense of Marriage Act (DOMA) and the Windsor Case

• In Event: Taxation 2

Abstract

DEFENESE OF MARRIGE ACT (DOMA)
AND THE WINDSOR CASE

BY: Mary Recor, CPA




My paper discusses the US Supreme Court decision in connection with the Windsor Case which refutes a section of the Defense of Marriage Act (DOMA) which was established in 1996. From the onset I would like to point out that my objective is not to support nor detract from the Court’s decision but rather to discuss and explore the legal and complex changes that this decision is bringing forth.

The ramifications of this decision impact many areas. Some areas which we will discuss include:

1. Taxation
2. Company Benefits
3. Social Security Benefits
4. IRAs
5. Divorce Issues

Author

• Mary Recor, City University of New York - College of Staten Island