The federal Defense of Marriage Act (DOMA) created a dichotomy between federal tax rules and state tax rules for those states that have recognized same-sex marriage. The Supreme Court’s decision in United States v. Windsor removes the federal tax barriers to obtaining certain benefits (see U.S. No. 12-307, 6/26/13). Taxpayers affected by the decision should now examine the tax-related rules associated with various benefit programs, income tax filing status, gift-related tax strategies, and estate tax return filings, with a view to revisiting tax filings made before DOMA was struck down. This review of tax filings should cover not only current-year activity but prior-year activity as well.