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How Windsor Has Made Hiding Money Harder

By Anastasia Wincorn and Philip Segal
January 30, 2014

The Supreme Court's decision in United States v. Windsor, 570 U.S. ___ (2013), which struck down as unconstitutional Section 3 of the Defense of Marriage Act (DOMA) will hamper same-sex spouses' ability to hide assets from each other, from the government, and from the public.

Windsor invalidated the provision of DOMA that defined marriage as a union between a man and a woman for the purposes of federal law. The case involved tax law and the right of legally married same-sex couples to provide tax-free bequests to their spouses. Because DOMA's definition of “marriage” and “spouse” applied to all federal laws, the impact of its demise has resonated throughout the federal government.

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