Article:Same-Sex Couples Should File Protective Refund Claim
Posted: Wed Nov 28, 2012 8:33 pm
NOVEMBER 27, 2012
BY LORI SHROUT
From http://www.accountingtoday.com/news/Sam ... 804-1.html
BY LORI SHROUT
From http://www.accountingtoday.com/news/Sam ... 804-1.html
Background on the case can be found at http://www.scotusblog.com/case-files/ca ... ed-states/A recent federal appeals court decision has same-sex couples taking note. In Windsor v United States, the court allowed an estate tax marital deduction to the surviving spouse of a same-sex couple, striking down the Defense of Marriage Act definition of marriage as unconstitutional.
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With this in mind, these couples should consider filing a “Protective Claim for Refund.”