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?
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
The United States Supreme Court's landmark Windsor decision in June of this year invalidated certain key provisions of the Defense of Marriage Act by holding that the disparate tax treatment of validly married same sex...more
With all the government kerfuffle in the news lately I have been thinking about how government programs and regulations affect family choices. Health insurance and Social Security are two of the ways the choice to remarry, or...more
The Internal Revenue Service and Department of Labor have issued recent guidance to clarify the impact of the U.S. Supreme Court’s ruling in U.S. v. Windsor. The new guidance addresses some of the implications of the federal...more
The Internal Revenue Service (“IRS”) and Department of Labor (“DOL”) recently issued highly anticipated guidance regarding the impact of United States v. Windsor , 133 S. Ct. 2675 (2013) – in which the United States Supreme...more
The recent United States Supreme Court ruling in United States v. Windsor invalidated Section 3 of the Defense of Marriage Act, which had defined marriage as a union between a man and a woman. The ruling greatly expands the...more
In June, the U.S. Supreme Court ruled unconstitutional Section 3 of the Defense of Marriage Act, which restricted the definition of “marriage” to a legal union between a man and a woman. Same-sex married couples are now...more