ABA Diversity Committee Luncheon
American Bar Association, Section of Taxation
Fall Meeting, September 19-21, 2013, Hyatt Regency, San Francisco, CA
Register at: http://meetings.abanet.org/meeting/tax/fall13/
Diversity Committee Luncheon and Panel
Friday, September 20, 2013
Tax Implications for Same-Sex Couples After DOMA. Where Does the Code Go From Here?
On June 26, 2013, the Supreme Court in Windsor v. United States invalidated Section 3 of the Defense of Marriage Act (DOMA). What will be the implications of the Court's decision on the application of Federal tax laws to same-sex couples? Panelists will discuss the tax planning challenges faced by same-sex couples and other Federal and state laws, such as estate and gift tax complications, taxation of Social Security benefits and employer-provided health coverage, the availability of certain deductions and exemptions, and the possibility of filing amended returns. The panelists will share their insights on the Supreme Court's rulings in Windsor and inHollingsworth v. Perry. The panel will also share ideas on necessary IRS guidance in light of these decisions.
Moderator: Laura R. Westfall, King & Spalding , New York , NY.
Panelists: Professor Patricia A. Cain, Santa Clara Law, Santa Clara, CA; Shannon Price Minter, Legal Director, National Center for Lesbian Rights, San Francisco, CA; Eric A. San Juan, Senior Attorney-Advisor to the National Taxpayer Advocate, Office of the Taxpayer Advocate, Washington, DC (invited); Shawn Newman, Law Office of Shawn C. Newman, P.A., Wilton Manors, FL; Stephen B. Tackney, Deputy Associate Chief Counsel, Employee Benefits, Office of Division Counsel/Associate Chief Counsel, TE/GE, IRS, Washington, DC (invited).