June 27, 2013 deduction unnecessary in the majority of gift taxes for gifts made to the noncitizen same-sex partner or an opposite-sex part- cases. However, as Windsor showed, it is spouse is $143,000 for 2013. ner). However, domestic partner benefits a valuable tax benefit for larger estates. are tax-free if the employee's partner quali- Many same-sex married couples may find fies as a dependent under Code Sec. 152; it valuable to revisit their estate plans to EMPLOYEE BENEFITS that is, if benefits are paid for a person who make certain that interests passing to the meets the following requirements: other spouse qualify for the marital de- Perhaps in no area outside of income taxes is duction and other tax benefits. the impact of the Supreme Court’s decision m Receives more than half of his or her more expansive than on employee benefits. support from the taxpayer for the year. Portability. The American Taxpayer Relief | Because of DOMA, employers that allowan =m Uses the taxpayer's home as the principal Act of 2012 extended permanently the con- —_ employee to add his or her same-sex spouse abode and is a member of the taxpayer's cept of portability, which generally allows to their health plan had to impute income household during the entire tax year. the estate of a surviving spouse to utilize the to the employee for federal income tax pur- = m__Is in a relationship with the taxpayer unused portion of the estate tax applicable poses equal to the fair market value of health that is not a violation of local law. B exclusion amount of his or her last prede- coverage provided to the same-sex spouse. ceased spouse. Because of DOMA, only __ If the same-sex spouse qualified as a depen- o opposite-sex married couples could take ad- dent, this rule did not apply. DOMA also IMPACT. The Supreme Courts decision vantage of portability. precluded same-sex married couples from may open the window to refunds of taxes g sharing the same benefits of health flexible paid by employee