Recently by Carl C. Fiore
Tax
Planning For Same-Sex Married Couples – IRS Adopts State Of Celebration Rule
Updating a previous release, in Rev. Rul. 2013-17, 2013-38, IRS ruled that same-sex couples legally married in any domestic or foreign jurisdiction will be treated as married for federal tax purposes, regardless of their state of domicile. In doing so, IRS resolved the question of what...
Read MoreAppellate Law
Estate And Gift Tax Considerations Post-Windsor
Editor: Please tell us about your background. Fiore: I am an attorney by training, having received my LLM in estate planning from the University of Miami. I focus in the trust and estate area, and my involvement in planning for same-sex couples began with wealth transfers between same-sex...
Read MoreDiversity & Inclusion
Tax Traps And Opportunities: Planning For Same-Sex Marriage
On November 6, 2012, Maine, Maryland and Washington State joined New York, Connecticut, Iowa, Massachusetts, New Hampshire, Vermont and the District of Columbia in recognizing same-sex marriage. In extending these legal rights to same-sex couples, some unique and challenging tax planning issues...
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