Probate. When a person dies all of their property goes into a probate proceeding. Probate itemizes all the assets of the decedent, resolves all the debts; pays the taxes and distributes the assets. These functions are handled by the executor of the will, who is usually named in the will and confirmed by the court.
The DEFENSE OF MARRIAGE ACT (DOMA) is a Federal law enacted on September 21, 1996 by then President Bill Clinton. The law essentially leaves it up to the States to decide whether to recognize a same-sex marriage performed in another State that permits such actions.
Two months after the Supreme Court struck down the Defense of Marriage Act, the Treasury Department on Thursday ruled that legally married same-sex couples will be treated as married for federal tax purposes.Map: Where same-sex marriage is legal). In terms of health insurance, until now money used to buy same-sex spousal coverage in an employer-sponsored plan was subject to income tax. Now, as a result of Treasury's ruling, that money will be treated as tax free for federal income tax purposes.