New IRS Guidance Extends the Retroactive Reach of the Windsor Case for Transfer Tax Purposes

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Overview


Elyse Kirschner and Toni Ann Kruse wrote this bylined article on new IRS guidance for taxpayers seeking to recalculate gifts, bequests and GST taxable transfers made between same-sex spouses prior to the Supreme Court’s Windsor decision legalizing same-sex marriage, whether or not the statute of limitations period has expired.