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Same-Sex Benefits

Recent IRS guidance represents the beginning of what promises to be a long process of agency rule-making in light of the Supreme Court <I>Windsor</I> decision.

19 minute read October 31, 2013 at 09:05 AM
By
Sarah Riskin and Morgan Holcomb
Same-Sex Benefits

In its June 26, 2013 decision in United States v. Windsor, the United States Supreme Court held Section 3 of the Defense of Marriage Act (DOMA) unconstitutional under the due process and equal protection guarantees of the Fifth Amendment.

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