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Foreign Asset Disclosure Program
The U.S. Supreme Court has agreed to hear four cases from Ohio, Michigan, Kentucky, and Tennessee, respectively, regarding the constitutionality of same-sex marriage bans by the states. ...more
Editor's Overview -
This month's newsletter focuses on repayment of pension plan overpayments. Our issue discusses pension plan overpayments to participants, a plan administrator's duties to seek repayment, corrections...more
Estate planning can be a very stressful time for all married couples, especially when children and other relatives need to be considered. However, under normal circumstances, one need not be overly concerned with the...more
Following on the heels of the Supreme Court’s decision in U.S. v. Windsor, a federal district court in Pennsylvania recently held that the same-sex spouse of a deceased employee is entitled to receive death benefits under the...more
EXECUTIVE SUMMARY: The U.S. District Court for the Southern District of New York has ruled that same-sex couples can take advantage of the estate tax marital deduction provisions of the Internal Revenue Code. This ruling has...more
After three and a half years to file an Appeal, a disabled, pro se litigant, filed the instant Brief.
Since the matter had to do with fraud upon the court by officers of the court to obtain rulings in their favors, we really...more
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