Love & the Law: A Polar Vortex Campfire Tale
Updated May 27, 2023 Amidst Polar Vortex 1 of January 2014, a group of wonderful folks and yours truly sat around a warm office, invited by IntraSpectrum , discussing LGBTQ relationship rights. I introduced them to my series Love & the Law, here, as briefly as I could and we had a great time. So, really, what does all of this mean? Well, my (former) rockstar intern, Emily Welter, boiled down my hefty remarks into a few poignant and fabulous images and take-aways: The equality fight then The equality fight later… and… DOMA … and … WINDSOR and … SCOTUS… and POTUS… OH MY! Much like Dorothy and her gang, our Nation’s lawmakers followed a harrowing yellow brick road to marriage equality for over 50 years. We have come a long way from the 1966 case of Loving v. Virginia and we made positive strides towards that “Emerald City” of equal love. Below are 8 key points to know about the legal changes that took place in 2013 – aka the “Watershed Year” – which have affected Estate Planning for today’s LGBT couples: Several States passed marriage equality laws; SCOTUS (\”Supreme Court of the United States\”) ruled in favor of lesbian surviving spouse, Edith Windsor; SCOTUS ordered the IRS to treat legally married same-sex couples the same as straight married couples; The IRS mandated equal treatment of legally married LGBTQ couples for all tax treatment; The IRS called employers to issue FICA refunds to legally married LGBTQ couples; The IRS called on other agencies to comply with the new IRS rules; USCIS removed its barrier to legally married LGBTQ immigrant spouses; AND, finally Illinois passed same sex marriage(!); SCOTUS ruled in favor of marriage equality in Obergefell v. Hodges; and President Joe Biden signed the Respect for Marriage Act, repealing DOMA and helping ensure marriage equality for all U.S. persons.