Marriage Equality in New York and Beyond

To Love, Cherish, and Tax

David Spaulding, EA, CRPC, and Jay Freeberg, CPA, CFP

The New York State Marriage Equality Act (MEA) of 2011 has little more than the word “marriage” in common with the Defense of Marriage Act (DOMA) of 1996. And even this term takes on two different meanings in each act: New York's law was specifically written in gender-neutral language, whereas the federal statute defines marriage as a union between a man and a woman. In fact, DOMA goes so far as saying that, under the law, no U.S. state or political subdivision is required to recognize a same sex marriage treated as a marriage in another state. Advisors of same-sex couples should become familiar with the tax, gift, and estate planning issues raised by the enactment of MEA, key equality issues in other states, and the differences that exist between various local statutes and DOMA. The discussion below will address these topics, as well as two serious court challenges to the constitutionality of DOMA.