<i>Law360</i>'s Rundown of DOMA Ruling Features Dane Dudley on Trust Issues

Dane Dudley tells Law360 that the Supreme Court's June 26 DOMA ruling "greatly impacts the trusts and estates practice because attorneys can now give same-sex married couples who reside in states that recognize same-sex marriage the same federal estate and gift tax advice that they give heterosexual married couples." He also says, however, that the specificity of the ruling means that "couples must beware that if they move to a state that does not recognize same-sex marriage, some of those federal tax benefits may disappear unless the federal government clarifies that marital status is determined based on where the marriage was celebrated rather than where the couple resides."

The full article can be found here.