The Supremes Embrace Equality
This morning, the Supreme Court announced its decisions in two prominent cases dealing with same-sex marriage: United States v. Windsor, Executor of the Estate of Spyer, et al., 570 U.S. ___ (2013), and Hollingsworth et al. v. Perry et al., 570 U.S. __ (2013). The Court ruled in favor of marriage equality in both instances. .. read more →
Court Takes A Step Towards Marriage Equality
On October 18, 2012, the Second Circuit Court of Appeals issued its decision in Estate of Spyer, Docket No. 12-2335-35-cv(L), ruling that the federal Defense Against Marriage Act (“DOMA”) is unconstitutional as it violates the Constitution’s Equal Protection Clause. In Estate of Spyer, the surviving spouse of a married same-sex couple was denied the benefit.. read more →
Leaving a Life Estate in the House to the Boyfriend
Estate planning for unmarried couples, whether they are of the opposite sex or the same sex, is challenging from a tax perspective. Upon the death of the first partner to die (we will call this person the “deceased partner”), his or her estate is not entitled to the benefit of the unlimited marital deduction from.. read more →
Same Sex Marriage In California
Estate planning for same sex couples in California is challenging given the ever changing state law on what is considered a legal marriage in California and also due to the federal Defense of Marriage Act that does not recognize same sex marriage for federal law purposes. Proper estate planning for same sex couples who are.. read more →
2012 Is A Great Year To Make Gifts
The estate and gift tax law is constantly changing. In 2012, this law is very favorable for anyone inclined to make gifts to family members or friends. Generally, any transfer of cash or other assets that you make to another person without consideration during your lifetime is subject to gift tax and the requirement that.. read more →
Every Californian Needs An Advance Health Care Directive
You may recall the name Terri Schiavo even though it’s been more than 20 years since her name was initially featured in the national headlines. Terri’s situation sparked widespread discussion and legal debate regarding her husband’s right to terminate her life support. The legal battle that ensued in her matter demonstrated how important it is.. read more →