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Tax Law Roundup current law developments in U.S. taxation

Category Archives: DOMA

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IRS Allows One-Time Estate Tax Portability Catch-Up Election

Posted in DOMA, Estate and Gift

New Rev. Proc. 2014-18 allows taxpayers a one-time catch up election for a surviving spouse to benefit from any unused estate tax exemption from the first spouse to die.  Taxpayers have until December 31, 2014 to file the election for estates of decedents who died in 2011, 2012 or 2013. What is portability and how… Continue Reading

DOMA: The IRS Speaks

Posted in DOMA, ERISA, General, Health Plans, Retirement Plans

In Revenue Ruling 2013-17, announced today, the IRS has interpreted the Supreme Court’s decision striking down Section 3 of DOMA.  The IRS has determined that any marriage that was legal where it was performed — in any state, the District of Columbia, U.S. territory or foreign country that allows same-sex marriages — will be recognized for… Continue Reading