Blog

The Paley Rothman Blog

Paley Rothman shares this library of resources with clients and friends of the firm to help them stay ahead of legal and business developments and trends. Here, you will find helpful tips and tools written by our attorneys. The information in the blogs and articles is not a substitute for legal advice and should not be relied on as such. Should you have any questions or want legal advice, please contact the attorney who wrote the blog or article.

Tax

Tax changes for same-sex couples after DOMA decision

Supreme Court decision lets same-sex couples benefit from tax & federal benefits. In a highly-anticipated decision, the Supreme Court struck down Section 3 of the Defense of Marriage Act (DOMA) in a case titled United States v. Windsor. That decision opens the door for same-sex couples to benefit from tax and other federal benefits previously reserved for heterosexual couples.

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Estate Planning

Supreme Court: Defense of Marriage Act Unconstitutional

With a 5-4 decision in the case of U.S. v. Windsor (available here), the U.S. Supreme Court has held that the federal Defense of Marriage Act (DOMA) is unconstitutional under the Fifth Amendment. DOMA, which was enacted in 1996, established that, for the purposes of all federal laws and programs, “marriage” is defined as “only a legal union between one man and one woman as husband and wife” and “spouse” is defined as only “a person of the opposite sex who is a husband or a wife.”

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Corporate, Health Law

Gene Patent Protection Still A Work In Progress

The Supreme Court recently ruled that naturally-occurring human genes are “products of nature” that are not eligible to be patented. At the same time, however, the Court held that artificially-created DNA, so-called complementary DNA or cDNA, is patent-able, because it is not naturally occurring.

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Employment Law

Unpaid Interns a Costly Mistake for Employers?

With the 2008 recession creating a fiercely competitive job market that is still affecting recent college graduates, unpaid internships have become increasingly common as job seekers are willing to forego pay in order to gain experience, references, or anything else that might provide an advantage in finding future employment.

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