The IRS recently issued a “private letter ruling” that affects same-sex married couples in California. Read more here: http://online.wsj.com/article/SB10001424052748704080104575286931017169308.html.

What affect does this have on same-sex married couples in Iowa? It really won’t have much of an affect, because this ruling deals with “community property” rules. Iowa is not a community property state. I’ll post a more thorough analysis of the ruling soon.