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16 TortSource 1 (2013-2014)

handle is hein.journals/tortso16 and id is 1 raw text is: DOMA Is No More n United States v. Windsor, 133 S. Ct. 2675 (2013), the Supreme Court held that the provision in Section 3 of the federal Defense of Marriage Act (DOMA) excluding same-sex marriage from the definition of marriage violates the Fifth Amendment to the United States Constitution. This decision will likely have a significant impact on rights afforded to individuals in same-sex marriages by the federal government. DOMA § 3 Basis for IRS Estate Tax Claim Windsor concerned Edith Windsor, an individual in a same-sex marriage with Thea Spyer that was recognized under New York law Windsor inherited Spyer's entire estate after Spyer's death. Although New York recognized Windsor's marriage as legal, the Internal Revenue Service (IRS) required that she pay $363,053 in taxes on the continued on page 5 Appropriate Equitable Relief Revisited in US Airways Michael A. Tilghman II he Third Circuit's decision in US Airways, Inc. v. McCutchen, 663 E3d 671 (3d Cir. 2011) created a circuit split over whether a plan participant can assert equitable defenses to a reimbursement claim brought against him by a plan pursuant to Section § 502(a)(3) of the Employee Retirement Income Security Act of 1974 (ERISA) (29 U.S.C. § 1132(a)(3)) to enforce plan terms. In its decision on appeal, the Supreme Court resolved the circuit split by making clear that in reimbursement cases when an agreement contains unambiguous language that permits full recovery of expenses that are not subject to reduction, the agreement should control. See US Airways, Inc. v. McCutchen, 133 S. Ct. 1537 (2013). continued on page 6

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