How Windsor Affects Securities Law And Corporate Finance
July 15, 2013, 5:24 PM EDT
Law360, New York (July 15, 2013, 5:24 PM EDT) -- On June 26, 2013, the U.S. Supreme Court, in U.S. v. Windsor, ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional because it violates the Fifth Amendment’s equal protection guaranty for persons of the same sex who are legally married under the laws of their state of residence.
Prior to the Windsor ruling, Section 3 of DOMA provided that only persons of the opposite sex are recognized as “spouses” or “married” for purposes of federal law. Section 3 of DOMA applied to...