What is a petition for dissolution of marriage and what does it mean to serve the petition?
Protecting Separate Property in Arizona: Basic Principles
PODCAST - Inside Law - Defense of Marriage Act
Can I appeal my divorce case?
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
Since the Supreme Court's decision in United States v. Windsor holding the Defense of Marriage Act ("DOMA") to be unconstitutional, and the related guidance issued thereafter by the Internal Revenue Service certain questions...more
IRS Explains Federal Tax Consequences of Windsor Case Regarding Same-Sex Marriages -
In our last report (Vol. 8, No. 3, September 2013), we told you about the recent Windsor case, in which the Supreme Court held...more
With implications for employers, Court’s decision reinforces that non-mainstream religions also fall within the scope of the Equality Act.
On December 11, in R (on the application of Hodkin and another) v Registrar...more
California has the power to dissolve any marriage or domestic partnership when one party desires to do so. If you want to end your marriage but your spouse does not, you might be in for a battle but you do not have to stay...more
Earlier this year, in the case of U.S. v. Windsor, the US Supreme Court struck down Section 3 of the Defense of Marriage Act (DOMA). Under Section 3 of DOMA, the definitions of "marriage" and "spouse" had been limited to a...more
Yesterday Hawaii adopted the Hawaii Marriage Equity Act of 2013 recognizing same sex marriages as of December 2, 2013 and permitting persons in civil unions in Hawaii to apply to be married without first requiring dissolution...more
The Virginia Department of Taxation recently announced that same-sex couples married in another state must file separate Virginia income tax returns even though they file a federal return as a married couple....more
In This Issue:
Timely Year-End Tax Planning Can Reduce Taxes; Income Tax Cost Basis Planning; and Marriage and Taxes in 2013.
Excerpt from Timely Year-End Tax Planning Can Reduce Taxes -
Two significant events in 2013 underscored the nexus of marriage and taxes that make it possible for many couples to radically simplify their estate planning.
Hawaii has become the 15th state to legalize same-sex marriage after Governor Neil Abercrombie signed the state's gay rights measure into law on November 13. The Hawaii Senate had passed the same-sex marriage bill the...more
Planning a large, formal wedding can take a huge bite out of a busy life, not to mention a budget. As couples are living together for longer before marriage and postponing marriage until they have more developed careers, many...more
Until I got online last night I hadn’t realized that we are ten years out from the Goodridge decision. I can still remember where I was when I read it back in 2003, and it was the only time I had ever cried (I was so moved by...more
Following a highly-publicized U.S. Supreme Court decision and subsequent guidance from both the Labor Department (DOL) and the Internal Revenue Service (IRS), employers need to rethink how they treat same-sex spouses under...more
With same-sex marriages to begin in the state of Illinois next year, employers should expect an increase in requests for spousal benefit coverage from employees who have legally married their same-sex partners. The new law...more
Phoenix business law firm Jaburg Wilk's family law attorney Jason Castle discusses what a petition for dissolution of marriage is and what it means to serve the petition when going through divorce....more
A recent Tax Court case illustrates a trap for the unwary in regard to the computation of self-employment taxes.
Spouses subject to community property laws obtain an interest in the assets and income of their spouses. ...more
An interview with a U.S. Customs and Immigration Services official is a critical part of the marriage-based green card application process. The USCIS considers the interview to be an opportunity to confirm that the...more
A California professor was one of the first binational couples to have their marriage recognized by federal immigration officials. Although Tom Knutson and his partner Phan Datthuyawat have been together for more than 20...more
Following the lead of the U.S. Internal Revenue Service, Department of the Treasury, the U.S. Department of Labor’s Employee Benefits Security Administration has announced that it will apply the term “spouses” and “marriages”...more
The Ohio Department of Taxation (the "Department") has issued guidance that it will require married same-sex couples who file joint federal income tax returns to file Ohio income tax returns using a "single" filing status. On...more
The New Jersey Supreme Court’s recent decision to legalize same-sex marriage will have an impact on several federal and state employment statutes. In September 2013, New Jersey Superior Court Judge Mary Jacobson ruled in...more
I. USCIS Instructs on Immigration Benefits for Same-Sex Spouses -
On June 26, 2013, the Supreme Court of the United States ("SCOTUS") held that Section 3 of the Defense of Marriage Act ("DOMA") was unconstitutional....more
I was saddened last week with the news of Bruce and Kris Jenner’s reported separation after 22 years of marriage.
I am not ashamed to admit it, but I am a fan of their amazingly successful television reality series,...more
Effective October 1, 2013, the elective share rules for persons who die domiciled in North Carolina have been simplified, but for many married couples the simplification will mean a substantial change in the property rights...more