The U.S. Supreme Court has just ruled that the Defense of Marriage Act “is unconstitutional as a deprivation of the equal liberty of persons that is protected by the Fifth Amendment”. With this 5-4 decision, federal laws directed at married couples now will also take account of those individuals, whose same-sex marriages are recognized by local laws (including Maryland and the District of Columbia). Nearly 1000 federal laws are affected, many of which apply to income, gift and estate taxation as well as Social Security benefits and retirement accounts.