On October 22, 2015, the Internal Revenue Service issued proposed Treasury Regulations addressing how the terms “husband,” “wife,” and “spouse” will be interpreted for federal tax purposes, in response to the United States Supreme Court’s decision in Obergefell v. Hodges, which legalized same-sex marriage in all states. The proposed regulations were published in the Federal Register on October 23, 2015, and are open to comment from the public until December 7, 2015. After the comment period, the IRS will likely finalize the regulations, after which, they become enforceable law. For further discussion, read the memo by Anna Elento-Sneed and Ryan Loeffers