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IRS Examining DOMA Issues, Plans Payroll Guidance, Officials Say

Friday, July 12, 2013
In what may be for some taxpayers a welcome indication of congressional intent, 31 senators called on the Obama administration July 11 to act swiftly in ensuring that all “legally-married, same-sex couples are treated equally under Federal law regardless of where they live.”
Such a determination by the federal government would resolve the choice of law issue that many practitioners have said is at the heart of determining how state and federal recognition of same-sex married couples will interact following the Supreme Court's decision to overturn Part 3 of the Defense of Marriage Act.
The court's ruling in United States v. Windsor allows lawfully married gay couples in states recognizing such unions to receive the same tax and financial benefits—and penalties—as opposite-sex married couples in terms of health care, retirement savings, Social Security, transfers of property, and others.
 
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