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

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.