Law.com Subscribers SAVE 30%

Call 855-808-4530 or email [email protected] to receive your discount on a new subscription.

The Matrimonial StrategistKickerFeaturesTopicsCommercial LawSectionsNewsLJN Newsletters

The Gay Divorc'

By Eric I. Wrubel
February 29, 2012

Since July 24, 2011, same-sex couples may legally marry in New York. (Marriage Equality Act (2011), www.governor.ny.gov/assets/marriageequalitybill.pdf.) While same-sex couples will now enjoy numerous benefits that were previously denied to them, a panoply of benefits provided by federal laws available to heterosexual married spouses continue to be unavailable to similarly situated same-sex married couples. This unequal treatment of legally married same-sex couples arose with the passage of the Defense of Marriage Act (DOMA) in 1996 by the U.S. federal government. (Defense of Marriage Act, 1 U.S.C. ' 7 (1996).) The enactment of DOMA permitted the federal government only to recognize the legitimacy of heterosexual marriages. (28 U.S.C. ' 1738C.) In other words, discrimination against same-sex couples legally married has been codified by the federal government since 1996. (See article infra, p. 1.)

The federal government's non-recognition of same-sex couples has far-reaching effects. This article does not attempt to address all of the current inequalities, but rather focuses on specific federal tax advantages that are unavailable to legally married same-sex couples who subsequently divorce ' advantages that are unavailable solely due to the couple's sexual orientation. As a result, until DOMA is repealed, practitioners must continue to utilize the remedies previously developed for the dissolution of same-sex relationships (when marriage was unavailable to same-sex couples) to overcome the existing federally sanctioned discrimination.

This premium content is locked for Entertainment Law & Finance subscribers only

  • Stay current on the latest information, rulings, regulations, and trends
  • Includes practical, must-have information on copyrights, royalties, AI, and more
  • Tap into expert guidance from top entertainment lawyers and experts

For enterprise-wide or corporate acess, please contact Customer Service at [email protected] or 877-256-2473

Read These Next
Law Firms are Reducing Redundant Real Estate by Bringing Support Services Back to the Office Image

A trend analysis of the benefits and challenges of bringing back administrative, word processing and billing services to law offices.

Bankruptcy Sales: Finding a Diamond In the Rough Image

There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.

Bit Parts Image

Summary Judgment Denied Defendant in Declaratory Action by Producer of To Kill a Mockingbird Broadway Play Seeking Amateur Theatrical Rights

Risks of “Baseball Arbitration” in Resolving Real Estate Disputes Image

“Baseball arbitration” refers to the process used in Major League Baseball in which if an eligible player's representative and the club ownership cannot reach a compensation agreement through negotiation, each party enters a final submission and during a formal hearing each side — player and management — presents its case and then the designated panel of arbitrators chooses one of the salary bids with no other result being allowed. This method has become increasingly popular even beyond the sport of baseball.

Disconnect Between In-House and Outside Counsel Image

'Disconnect Between In-House and Outside Counsel is a continuation of the discussion of client expectations and the disconnect that often occurs. And although the outside attorneys should be pursuing how inside-counsel actually think, inside counsel should make an effort to impart this information without waiting to be asked.