The past year has seen some significant changes in the estate and gift tax arena. Notably, on June 26, 2013, the United States Supreme Court in United States v. Windsor declared unconstitutional the Defense of Marriage Act definition of marriage as between a man and a woman. Shortly thereafter, the IRS responded with guidance on treatment of same-sex married couples for purposes of Federal taxation. This year, the American Taxpayer Relief Act of 2012 was signed into law, providing a “permanent” set of Federal estate, gift and generation-skipping transfer (“GST”) tax laws for the first time in 12 years.