Skip Page Banner  
Skip Navigation

DOMA and the Taxation of Same-Sex Couples: The Potential Impact of Windsor



Thursday, March 21, 2013
Product Code - TMW67
Speaker(s): Linda McKissack Beale, Wayne State University; Joseph Ecuyer, Bloomberg BNA; and Ken Savell, Bloomberg BNA
Add To Cart
View the Brochure

One of the most important decisions concerning the taxation of same-sex couples to present itself in years is Windsor v. U.S. The case involves the constitutional challenge of §3 to the Defense of Marriage Act (DOMA), which defines “marriage” as “a legal union between one man and one woman as husband and wife,” and “spouse” as “a person of the opposite sex who is a husband or a wife.” In Windsor, the Second Circuit Court of Appeals, addressing the issue of whether a same-sex spouse may claim the unlimited marital deduction for estate tax purposes, held that §3 of DOMA was unconstitutional.

Bypassing other cases that applied for certiorari on the DOMA issue, the U.S. Supreme Court chose Windsor. In so doing, the Court asked Harvard Law School Constitutional Law Professor Vicki C. Jackson to write an amicus curie brief addressing, among other issues, whether the Court even had standing to hear Windsor. Ms. Jackson filed her brief, opining that the Supreme Court lacked such standing.

Because of the ensuing uncertainty surrounding this issue, as the 2012 tax year filing date approaches, many practitioners face the dilemma of how to advise and file tax returns for married, same-sex clients.

This new, practical webinar from Bloomberg BNA, DOMA and the Taxation of Same-Sex Couples: The Potential Impact of Windsor, presented by Linda McKissack Beale, Joseph Ecuyer, and Ken Savell, will explore the constitutional issues involved with the Windsor case, as well as the potential tax ramifications for married, same-sex couples and their tax advisors.

During this live webinar, Beale, Ecuyer, and Savell will cover:

  • The unconstitutionality of §3 of DOMA, as espoused by the Second Circuit in Windsor, as well as the decisions of other courts that issued opinions on both §§2 and 3 of DOMA.
  • The potential legal and tax ramifications of a Supreme Court holding that portions of DOMA are unconstitutional.
  • The effect on married, same-sex couples and their advisors should the Supreme Court determine it does not have standing to review Windsor.
  • The potential legal and tax ramifications for married, same-sex couples and their tax advisors relative to filing 2012 tax returns, including potential penalties for “aggressive” return positions.
  • Tax planning opportunities for married, same-sex couples.

Educational Objectives

  • Review selected recent DOMA cases, with particular emphasis on the Windsor case currently before the U.S. Supreme Court.
  • Review the potential tax implications for married, same-sex couples if the Supreme Court upholds the Second Circuit decision in Windsor.
  • Review the potential tax ramifications and planning opportunities for married, same-sex couples for the upcoming 2012 tax filing period. 

Linda McKissack Beale, Wayne State University; Joseph Ecuyer, Bloomberg BNA; and Ken Savell, Bloomberg BNA

Linda McKissack Beale, J.D is a Professor at Wayne State University received a B.S. degree in chemistry magna cum laude from Duke University, an M.A .and Ph.D. in linguistics from Cornell, where she was a Herbert Lehman Fellow, a J.D. summa cum laude from Cornell Law School, and an LL.M. in taxation from New York University. Prior to her entry in law teaching, Professor Beale clerked with Judge Dorothy Nelson on the Ninth Circuit and worked at Cleary, Gottlieb, Steen and Hamilton in New York (with one year in Washington, D.C.) as a tax associate. Her work with Cleary’s many financial institution and multinational corporate clients included a wide range of tax issues such as securitizations, partnerships, and cross-border corporate mergers and acquisitions. She has also served as a congressional staffer, a Peace Corps volunteer in Colombia, and a university administrator at Binghamton University.

Beale’s scholarship has focused on various aspects of corporate tax shelters, proposing more transparent financial reporting of aggressive tax transactions and higher standards for taxpayers and tax advisers as a means of discouraging the tax minimization norm that facilitates aggressive tax positions. She has also written and spoken extensively about the patenting of tax strategies, most recently at the Drake-Tundra 2009 Intellectual Property Roundtable, and serves on the ABA Tax Section's task force on tax strategy patents.

Joseph J. Ecuyer, J.D., LL.M., is a legal editor in the Estates, Gifts and Trust group of Bloomberg BNA Tax Management in Arlington, Virginia. Prior to working for Bloomberg BNA, Mr. Ecuyer was in private practice in New Orleans, Louisiana, where he practiced in the areas of income taxation, estate taxation, IRS representation, and corporate and business law. Before that, Mr. Ecuyer was a law clerk for the Honorable David Laro of the United States Tax Court. Mr. Ecuyer received his B.S. (in Accounting) from Louisiana State University, his J.D. from the University of Michigan Law School, and his LL.M. (in Taxation) from New York University School of Law.

Kenneth S. Savell, J.D., LL.M. has over 22 years experience as a BBNA Tax and Accounting tax law editor and private practice attorney, specializing in IRS practice, procedure and tax controversy, compensation planning, estate planning and individual and business tax issues. Before joining BBNA, Ken was part of the Washington National Tax Office of KPMG and a tax consultant in the Baltimore office of Ernst & Whinney. Ken holds a B.A. from the University of Maryland, a J.D. and LL.M (Taxation) from the University of Baltimore School of Law, and a Certificate in Employee Benefits Law (ERISA) from Georgetown University Law Center.