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.

Premium Content for:

  • ABA Section of Real Property, Trust and Estate Law Members
Join Now

Already a member? Log In


  • Publication Resources

Memorandum for Authors

(Last Updated January 2017 - PDF)

Frequently Asked Questions By Prospective Authors

Frequently Asked Questions By Prospective Editors


Reprint Permission Policies

The Section's Executive Committee approved these updated policies in November 2011.