CLE on Same-Sex Marriages: Tax, Financial, and Family Planning After Windsor

Texas Bar CLE is sponsoring a CLE entitled, Same Sex Marriages: Tax, Financial, and Family Planning After Windsor, live via webcast on Thursday, February 20, 2014.  Provided below is a description of what the CLE will cover:

Windsor and Its Aftermath
: Discussion of the Windsor opinion and its holding, and an update on the status of guidance from federal agencies on the extension of federal benefits to same-sex married partners.

Income Tax
: Revenue Ruling 2013-17, which states that federal tax law will be applied to same-sex marriages. An in-depth analysis of Revenue Ruling 2013-17 will be presented, along with a discussion of open issues and planning opportunities/pitfalls.

Gift and Estate Tax: 
Gift, estate, and GST tax dynamics for same-sex married couples will be discussed, including opportunities and future planning, as well as potential changes to prior federal tax return filings. In addition, estate planning for same-sex married couples can conflict with laws of states that do not recognize such marriages.