On June 26, 2013, the US Supreme Court in its Windsor decision struck down critical provisions of the Defense of Marriage Act (DOMA), thereby enabling married same-sex couples to enjoy the same Federal legal rights as heterosexual couples. This decision will have a profound impact on planning for same-sex married couples.
This Webinar will address some of those planning concerns with respect to income tax, estate and gift tax, Chapter 14, immigration, Social Security and ERISA and other benefit plans.Our speakers will present new thinking about Revenue Ruling 2013-17 and its planning implications. The Webinar will also highlight what the Windsor Court said and what remains unresolved. It will include updates on Federal and State positions since the Windsor decision.
In 90 minutes, the speakers will cover:
Who Should Attend?
Prerequisite: NoneLevel: IntermediateDelivery method: Group Internet LiveRecommended CPE credit: 1.5 credits
James R. Brockway, Partner, Withers Bergman LLP Louis R. Piscatelli, Partner, Withers Bergman LLP Constance E. Shields, Special Counsel, Withers Bergman LLP
James Brockway is co-chairman of the worldwide Wealth Planning practice group at the firm. His practice is global in scope with particular emphasis on offshore trust planning, planning for non-U.S. individuals and foreign assets, family investment and business planning, family offices and inbound and outbound business and income and transfer tax planning.
He also advises on corporate and partnership tax planning for closely held businesses, investment entities and funds management entities as well as on mergers and acquisitions and insurance and derivatives investment tax planning.
Jim has lectured before numerous professional groups on partnership, estate tax, life insurance and foreign investment planning issues and has written articles for professional journals and newsletters on various tax topics.
Louis R. Piscatelli is senior regional partner (US) with Withers where he focuses on estate and probate planning. He also practices general business law and leads the firm's US practice group focusing on Estates Succession and Trusts.
Constance Shields is Special Counsel to the firm of Withers in New Haven Connecticut, where her practice focuses on trusts and estates, and business succession matters for wealthy individuals and their families. She works with trusts and related business structures to preserve, protect and grow family wealth for multiple generations in a tax efficient manner.