Advising Same-Sex Spouses of the Inequities That Remain

Probate & Property Magazine: Volume 29 No. 03

David Valente is an associate at the Boston, Massachusetts, law firm of Bove & Langa, P.C.

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.

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