Law.com Subscribers SAVE 30%

Call 855-808-4530 or email [email protected] to receive your discount on a new subscription.

The Matrimonial StrategistKickerFeaturesTopicsCommercial LawSectionsNewsLJN Newsletters

A Proactive Approach Toward Estate Planning

By Linda L. Snelling

Some states, such as Connecticut, Iowa, Massachusetts, New Hampshire, and Vermont, have legalized same-sex marriage while others ' like Maine, the District of Columbia, and Hawaii ' recognize or grant certain rights to same-sex couples. Most states, however, ban same-sex marriage and do not recognize such unions, even if they were legal in the state in which they took place. Most recently, California voters denied recognition of gay marriage in Proposition 8. In addition to a great majority of states, the federal government of the United States does not recognize same-sex marriage, despite recent comments by President Obama suggesting that he may address same sex rights in some capacity.

The issue is critical and hotly debated because marriage confers certain benefits under state and federal law that are generally denied to same-sex couples. Many of these protections and benefits pertain to estate planning. For example, most states grant certain rights and protections to married individuals in the event of the incapacity or death of a spouse. The federal government also confers certain tax benefits to married couples under the tax law that relates to estate planning. These rights are generally not granted to same-sex couples, making it imperative for same-sex couples to plan accordingly.

This premium content is locked for Entertainment Law & Finance subscribers only

  • Stay current on the latest information, rulings, regulations, and trends
  • Includes practical, must-have information on copyrights, royalties, AI, and more
  • Tap into expert guidance from top entertainment lawyers and experts

For enterprise-wide or corporate acess, please contact Customer Service at [email protected] or 877-256-2473

Read These Next
The Article 8 Opt In Image

The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.

Major Differences In UK, U.S. Copyright Laws Image

This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.

Beach Boys Songs Written Decades Ago Triggered Current Quarrel With Lawyers Image

There's current litigation in the ongoing Beach Boys litigation saga. A lawsuit filed in 2019 against Nevada residents Mike Love and his wife Jacquelyne in the U.S. District Court for the District of Nevada that alleges inaccurate payment by the Loves under the retainer agreement and seeks $84.5 million in damages.

Strategy vs. Tactics: Two Sides of a Difficult Coin Image

With each successive large-scale cyber attack, it is slowly becoming clear that ransomware attacks are targeting the critical infrastructure of the most powerful country on the planet. Understanding the strategy, and tactics of our opponents, as well as the strategy and the tactics we implement as a response are vital to victory.

Transfer Tax Implications on Real Property Leases Image

The real property transfer tax does not apply to all leases, and understanding the tax rules of the applicable jurisdiction can allow parties to plan ahead to avoid unnecessary tax liability.