End Game in the Fight Over Same Sex Marriage?
What is Mediation?
Can I collect my judgment if the other side is appealing?
What do we do with the children once the divorce action is filed?
Can I complete my divorce without a trial?
Can I appeal a dissolution?
What is a Resolution Management Conference?
What is an appeal and how do I know if I should appeal?
What is a petition for dissolution of marriage and what does it mean to serve the petition?
How long will it take for my divorce to be final and how much will it cost?
What is spousal maintenance and how is it determined in Arizona?
Protecting Separate Property in Arizona: Basic Principles
How Can I Make the Most Out of the First Meeting?
Can I appeal my divorce case?
Civilized Divorce through Mediation
Yours, Mine and Ours (not yet!): An Update on the Patentability of Human Genes
Same-Sex Marriage Cases in 90 Seconds
Tom Cruise's Divorce Lawyer: Money Motivates Quick Settlements
Allen Matkins Sponsors CASA Hispanic Advisory Council Art Workshop for Kids
This is the second of a seven-part series describing "Hot Employment Topics for 2014." Part II focuses upon "The Aftermath of the Demise of the Defense of Marriage Act."
The United States Supreme Court in 2013 struck...more
April 15th is creeping up on us. I find doing my taxes while its snowing, AGAIN, a real insult.
This week and next week’s post were written by my terrific colleagues, Ron Barriere and Jen Green. They highlight a tricky...more
The State of Texas is the latest jurisdiction under scrutiny for its ban on same-sex marriage. On Wednesday, February 26, 2014, U.S. District Judge Orlando Garcia ruled that the state law banning same-sex marriage results in...more
In this presentation:
- United States v. Windsor
- State Laws
- Scope of Change
- IRS Revenue Ruling 2013-17
- IRS FAQs
- IRS Notice 2014-1
- DOL Technical Release 2013-04
Traditionally, marriage has been defined in the United States and in the state of Utah as a legal relationship between a man and a woman. In 1996, Congress passed the Defense of Marriage Act (DOMA), which allowed states to...more
Divorcing spouses have many issues to consider in negotiating the terms of a divorce agreement. One of the seemingly “easier” issues for divorcing spouses and their counsel is health insurance. While the issue of health...more
In Revenue Procedure 2014-18 the IRS provided an extension of time to those who wished to be sure that a decedent’s surviving spouse could benefit from the concept known as “portability”. In the Procedure, the IRS provides...more
In our detailed summary of the underlying facts and lower court opinions in In re Marriage of Tiballi, we wrote that the question presented was whether a parent who voluntarily dismisses a custody petition can be hit with the...more
The Internal Revenue Service has reversed a long-standing policy and agreed to allow parents of people with disabilities who receive Medicaid waiver funds in return for caregiving services provided to their children to...more
In late 2013, I met with my first same sex couple clients since the U.S. Supreme Court overruled the Defense of Marriage Act (DOMA) last year. If you recall, DOMA was the federal law barring the federal government from...more
Dear Clients and Colleagues,
This letter is an update on the most recent gift and estate tax developments, including new provisions applicable to same-sex couples, and presents our current thinking regarding wealth...more
As we look forward to 2014, we take a look back at the top 10 important tax controversy issues making the news in 2013 that may have continuing importance in the future....more
On January 27, 2014, the Internal Revenue Service announced in Revenue Procedure 2014-18 a simplified procedure for certain estates to make a late portability election under section 2010(c)(5)(A) of the Internal Revenue Code....more
“Have you heard about portability?” “What does it have to do with my estate plan?”
These are two questions we often hear from clients. “Portability” allows a widow or widower, in most cases, to add any unused estate...more
In the summer of 2013, the Supreme Court issued a decision in U.S. v. Windsor, striking down a key provision of the Defense of Marriage Act (DOMA) and eliminating the requirement that federal law recognize only marriages...more
In a recently released Chief Counsel Advisory (CCA) the IRS addressed the statute of limitations on assessment of penalties for failure to report gifts from foreign persons. The CCA states...more
The Internal Revenue Service has released a series of FAQs to answer several outstanding questions following the U.S. Supreme Court’s ruling in Windsor, which struck down Section 3 of the Defense of Marriage Act. The most...more
Same-sex marriages now are being recognized under federal tax law for the first time. In June 2013, the Supreme Court released its decision in United States v. Windsor, 530 U.S. 12 (2013), declaring Section 3 of the federal...more
The charitable trust can have certain practical advantages over the charitable corporation, at least in some quarters and under certain circumstances. Operational simplicity and low-cost maintenance are some of the pluses....more
Prior to the U.S. Supreme Court’s Windsor decision that repealed Section 3 of the federal Defense of Marriage Act (DOMA), same-sex spouses were not recognized as spouses for federal tax and benefits purposes. In the immediate...more
On Monday, IRS issued Notice 2014-1, providing additional guidance on the effects of the Supreme Court’s Windsor decision on (1) cafeteria plans; (2) medical flexible spending accounts (Medical FSAs); (3) health savings...more
In its latest addition to guidance concerning the effects of the U.S. Supreme Court's decision in United States v. Windsor, the Internal Revenue Service ("IRS") has issued Notice 2014-1 to address certain issues relating to...more
The Internal Revenue Service has published a new notice that addresses specific questions on how the U.S. Supreme Court’s decision in U.S. v. Windsor, recognizing same-sex marriage, affects elections and contributions under...more
Finally, some guidance on mid-year cafeteria plan changes that many employers have already permitted in the wake of United States v. Windsor. On December 16, 2013, the Internal Revenue Service (IRS) released Notice 2014-1,...more
A significant amount of confusion remains for employee benefit plan sponsors regarding the impact of the Supreme Court's decision in United States v. Windsor and its holding that Section 3 of the Defense of Marriage Act...more
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