In 1996, President Clinton signed the Defense of Marriage Act (“DOMA”), a law that defined marriage as between a man and a woman for the purpose of federal law. On June 26, 2013, the United States Supreme Court ruled that Section 3 of DOMA violates the guarantee of equal protection as applied to the federal government through the Fifth Amendment of the Constitution.
The result of the United States Supreme Court’s ruling is that if a state recognizes a same sex marriage, the federal government must also recognize the same sex marriage. Until resolved, a continuing issue will be that some federal laws respect the state where the marriage occurred, while other federal laws respect the state where the married couple lives.
There are more than 1,100 places in federal law that concern marital status. Because the laws regarding estate tax, Medicaid, Veteran’s Benefits, and Social Security benefits sometimes treat married couples and individuals differently, the advice we give clients often depends on whether they are considered married or single.
The Court did not make a ruling regarding Section 2 of DOMA. Section 2 of DOMA allows states to refuse to recognize same sex marriages performed under the laws of other states. What this means is that one state can continue to deny marital rights even when the couple is validly married in another state.
For advice specific to you or your family, please contact the office. We would be glad to meet with you for a no hassle, no charge initial consultation, no matter how long it lasts.