Editor: Please tell us about your background.
Fiore: I am an attorney by training, having received my LLM in estate planning from the University of Miami. I focus in the trust and estate area, and my involvement in planning for same-sex couples began with wealth transfers between same-sex couples and their families.
On November 6, 2012, Maine, Maryland and Washington State joined New York, Connecticut, Iowa, Massachusetts, New Hampshire, Vermont and the District of Columbia in recognizing same-sex marriage. In extending these legal rights to same-sex couples, some unique and challenging tax planning issues were also created.