Going to the Chapel or Staying Alive: Marital Deduction for Registered Domestic Partners after Windsor

blog_78156121It may not be too soon to draw some inferences from the Supreme Court’s decision in U.S. v Windsor extending federal law benefits of marriage to lawfully married same-sex spouses.  Continue reading

The Complications of Same-Sex Marriage in a Time of Changing Options

The following is a guest blog post by Frederick Hertz, an attorney and mediator based in Oakland, CA, and the author of the ABA treatise Counseling Unmarried Couples: A Guide to Effective Representation.

rings_159135126One of the worst forms of discrimination against same-sex couples is discrimination in the form of legal complexity. The twists and turns of same-sex partnership law over the past ten years—both in California and federally—have resulted in a morass of legal uncertainty, and the litigation flowing from these complications is just now beginning to hit the appellate courts. Continue reading

Whither Windsor: What to Do About the Estate Tax Marital Deduction While the Court Considers DOMA

hands_147261872Updated: The Supreme Court heard oral argument in Windsor v U.S. on March 27, 2013, with negative implications for domestic partners, as discussed in the April 2013 issue of CEB’s Estate Planning & California Probate Reporter.

The U. S. Supreme Court’s grant of review in Windsor v U.S. puts the marital deduction in doubt for same-sex surviving spouses but it doesn’t change the advice: for now, practitioners should keep filing estate tax returns claiming the marital deduction until someone tells them to stop. Continue reading