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Elder Law Estate Planning Legal Topics

Catastrophe or Choice: Actor’s Estate Plan Comes Under Scrutiny

2013-07-catastrophe-122552905The estate plan of deceased actor James Gandolfini has been labeled a “disaster,” a “catastrophe,” and “a nightmare from a tax standpoint.” But was it, in fact, a costly mistake, or was it simply a considered choice? 

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Estate Planning Family Law Legal Topics New Legal Developments

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. 

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Estate Planning Family Law Legal Topics Tax Law

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.