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Tax and Pension Considerations in Same-Sex Divorce Actions
New York is one if the very few U.S. jurisdictions, other than those states that have actually authorized same-sex marriage (Connecticut, Iowa, Maine, Massachusetts, New Hampshire and Vermont), to have given full faith and credit to same-sex marriages validly performed in other jurisdictions. Now that New York courts have explicitly recognized same-sex marriages validly performed elsewhere ' both in those U.S. states that permit such marriages and in non-U.S. jurisdictions such as Canada (see, e.g., Beth R. v. Donna M, 19 Misc. 3d 724 (Sup. Ct. N.Y. Cty. 2008) and C.M. v. C.C., 21 Misc. 3d 926 (Sup. Ct. N.Y. Cty. 2008)) ' we can expect a growing number of same-sex couples, validly married somewhere else, to follow their heterosexual counterparts into New York's divorce courts.
For several reasons, however, same-sex divorce involves complexities not usually seen in more traditional matrimonial actions. These complexities arise because of the interplay of state law, which typically governs familial relationships, and U.S. federal law, which substantially determines the tax and pension consequences of marriage and divorce. The federal Defense of Marriage Act (DOMA) denies spousal status to same-sex couples, even if their marriages are valid, and thus such couples cannot be treated as married for income-tax and other federal purposes. In addition, DOMA explicitly permits states to deny full faith and credit to the actions of other jurisdictions with respect to same-sex married couples. Therefore, the portability of New York same-sex divorce settlements and decrees, along with provisions for child custody, support and spousal maintenance, to other states is extremely problematic.
The Article 8 Opt In
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
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
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
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
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.