Supreme Court decision on DOMA impacts estate planning and employee benefits for same‑sex married couples

The passage outlines how the Windsor decision changes tax treatment and benefits for same‑sex spouses, but it contains no allegations of wrongdoing, financial misconduct, or links to powerful official Portability of estate tax exclusion now available to same‑sex spouses. Gift‑tax split rules extended to same‑sex couples. Employer health‑benefit imputed income issue eliminated for same‑sex spouses.