Planning for Same-Sex Couples in 2011
ALI-ABA Estate Planning Course Materials Journal, Vol. 17, p. 5, June 2011
31 Pages Posted: 9 Jun 2011
Date Written: March 8, 2011
This article is the published version of a CLE outline prepared for ALI-ABA in January 2011 and then updated in March 2011. It includes citations to relevant authority regarding a number of tax issues that same-sex couples encounter both under the income tax and under the estate and gift tax system. The outline also includes a list of states that recognize the status of same-sex couples as married, registered domestic partners, civil unions, or similar forms of recognition, and identifies those states in which legislative action recognizing same-sex couples is possible and those in which it is not, due to restrictive state constitutional amendments.
Keywords: same-sex couples, DOMA, Registered Domestic Partners (RDP), civil union, taxation, estate planning
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