On November 23, 2009, the Williams Institute released a study, Federal Estate Tax Disadvantages for Same-Sex Couples.
The opening words of this study are poignant: "Throughout the course of their lives, same-sex couples experience many legal challenges not faced by their heterosexual peers. Federal estate tax law continues this differential treatment into death."
The study "estimates the dollar value of the estate tax disadvantage faced by same-sex couples."
See the press release.
Also reported here:
- Thanks to federal discrimination under DOMA, same-sex couples pay millions more in estate tax, Sexual Orientation and the Law Blog (11/23/09)
- UCLA Williams Institute publishes study of estate-tax and same-sex couples, Bill on GLTB issues (11/23/09)