In a timely commentary published by the Wisconsin Law Journal, Eido Walny, founder of Walny Legal Group LLC, explored the legal and financial implications of the U.S. Supreme Court’s decision to strike down Section 3 of the Defense of Marriage Act (DOMA).
Co-authored with tax advisor Leslie Heisner, the piece outlines how the ruling affects over 1,100 areas of law—including estate planning, taxation, health benefits, and inheritance rights. While Wisconsin continued to prohibit same-sex marriage at the time, Walny emphasized that the decision had immediate and significant federal implications for legally married same-sex couples, especially in regard to taxation and wealth transfer planning.
“Same-sex couples must still be proactive,” Walny wrote, urging Wisconsin residents to take control of their estate plans through wills and revocable trusts, as state intestacy laws would not protect them.
The article also examined how federal tax treatment for married couples—such as joint filing status and unlimited spousal transfers—would now apply to same-sex marriages, and encouraged those eligible to consider amending past federal returns for potential refunds.
As Walny noted, the decision marked “a beginning, not an end,” and called on federal agencies like the IRS to issue clear, consistent guidance amid conflicting state laws.
Full article available at:
Wisconsin Law Journal – Ramifications of the DOMA Ruling
By Eido Walny and Leslie Heisner, Wisconsin Law Journal | Published July 18, 2013