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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