OctoberReport - page 11

October 2013 CBA REPORT
l
11
feature article
Founded in 1904, Stock Yards has evolved from a small bank serving
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bank known for exceptional service. Our capabilities align well with
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by a trusted partner.
Confidence.
and other states with such constitutional
amendments banning same-sex marriage
will have to change their state income
tax reporting rules to unbind them from
federal reporting.
This will put pressure on state regula-
tors, lawmakers and courts to address
the issue of same-sex marriage, whether
they want to or not, because now all
married couples in those states will have
to file their federal taxes as “married.”
For example, a same-sex couple who got
married in Maryland but lives in Ohio,
must file their federal taxes as a married
couple, despite Ohio’s ban on recognition
of the couple’s marriage.
In addition to causing problems with
state tax code provisions, the IRS ruling
is also likely to prompt more litigation.
Take for example the case of Jim Oberge-
fell and John Arthur.
Mr. Obergefell and Mr. Arthur are a
Cincinnati couple that have been togeth-
er more than 20 years. On July 11, 2013,
the two men travelled to Maryland and
were married. Mr. Arthur is in hospice
care. The couple recently filed a lawsuit
in federal court against Ohio Governor
John Kasich, Ohio Attorney General
Mike DeWine and the state doctor re-
sponsible for approving death certificates
to ensure their marriage was recognized
by their legal state of residence before
Arthur passed away. This is important
because without that official designation
as Mr. Arthur’s spouse, Mr. Obergefell
won’t be able to be buried with him in
Spring Grove Cemetery.
In a temporary restraining order is-
sued July 22, 2013, Federal U.S. District
Magistrate Judge Timothy Black ordered
the local Ohio Registrar of death certifi-
cates to recognize the couple’s marriage
and to not accept the recording of a death
certificate for John Arthur that does not
record Mr. Arthur’s status at death as
“married” and James Obergefell as his
“surviving spouse.”
In his opinion, Judge Black ques-
tioned Ohio’s failure to recognize the
marriage, asking “[h]ow then can Ohio,
especially given the historical status of
Ohio law, single out same-sex marriages
as ones it will not recognize?” Judge
Black pointed out that Ohio has histori-
cally recognized out-of-state marriages
as valid as long as they were legal where
they took place, including marriages
between first cousins and those involving
minors.
In addition to this case in Ohio, there
are pending lawsuits by same-sex couples
seeking marriage recognition pending
in various federal courts throughout
the country, including Kentucky and
Pennsylvania, and in various state courts
as well. Keeping all this in mind, it seems
more likely than not that the GLBT
community may soon have cause for ad-
ditional states of celebration.
Schein is a Cincinnati transplant living in Northside.
He currently serves as vice-chair of the Cincinnati
Bar Association’s Employee Benefits Committee,
co-chair of the Human Rights CampaignWorkplace
Equality Committee, and co-chair of Thompson Hine’s
Cincinnati Diversity Committee. He is an associate
inThompson Hine’s employee benefits and executive
compensation group, where he focuses his practice
on the design, administration, maintenance, and
termination of tax-qualified pension, 401(k) and profit-
sharing plans, and health and welfare benefit plans,
including flexible benefit programs and cafeteria plans.
He is admitted to practice in Illinois and Ohio.
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