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Estate Planning for the LGBT Community
The legal landscape surrounding estate planning for the LGBT community has changed significantly in the past few years, legalization of same sex marriage being at the front of the list. For instance, until the decision in United States v. Windsor, the federal Defense of Marriage Act (DOMA) defined marriage as a “legal union between one man and one woman,” and spouse as “a person of the opposite sex who is a husband or a wife.” Because of that definition, though legally married, same-sex couples were not entitled to the “marital deduction”, an important tax break for married couples, which allows spouses to transfer as much as they want to each other during life or, at a set dollar amount (currently over $5,250,000+ per person at death), without having to pay any federal estate or gift tax.
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SHOULD YOU HIRE AN APPELLATE ATTORNEY?
SHOULD YOU HIRE AN APPELLATE ATTORNEY?
Yes, because appellate advocacy is an art: an attorney writing an appeal must have skills that are essential to successful appellate advocacy and that differ fundamentally from those used by trial lawyers. She must be a meticulous researcher, who can perform an incisive analysis and review, who demonstrates true sophistication in the law, and who is a skilled legal writer.
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Chuck’s Chatter – A Blog for Business
PART ONE: SO YOU WANT TO START A BUSINESS?
Maybe you have the next great idea. Maybe you’re recently unemployed or simply unhappy with working for someone else. Maybe you just want the flexibility of being your own boss. Regardless of the reason, starting your own business is exciting, rewarding and, frankly, scary! Over the next several weeks, my blog will examine the myriad of questions, options, roadblocks and solutions that you will encounter on your quest to become personally, if not financially, independent.
The results portrayed in the above referenced cases were dependent upon the facts of each individual case, and the results will differ if based on different facts.