End Game in the Fight Over Same Sex Marriage?
What is a petition for dissolution of marriage and what does it mean to serve the petition?
Protecting Separate Property in Arizona: Basic Principles
Polsinelli Podcast - Defense of Marriage Act
Can I appeal my divorce case?
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
The myth is that merely thinking you need one means you’re contemplating that your marriage is going to fail. We have many things in life to insure against something going wrong, it doesn’t mean it’s expected, but that we’re...more
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.
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
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
Revenue Ruling 2013-17 -
On August 29, 2013, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17 (the “Ruling”) holding that, for purposes of...more
The Supreme Court of the United States recently held that the federal government must recognize same-sex marriages that are valid under state law, and effectively reinstated same-sex marriage in the state of California. ...more
The Supreme Court’s decision in Windsor v. U.S. has effectively struck down Section 3 of the Defense of Marriage Act, also known as DOMA, retroactively. Here are some tax advantages now available to married same-sex...more
The Supreme Court issued decisions in two landmark cases involving same-sex marriage on June 26, 2013. In United States v. Windsor, the Court held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, which...more
On June 26, 2013, the U.S. Supreme Court in United States v. Windsor1 overturned Section 3 of the Defense of Marriage Act ("DOMA"), which had defined marriage as a union between a man and a woman.2 As a result, married...more
Estate Planning: Lessons Learned From Hugh Hefner's Third Marriage
Hugh Hefner and girlfriend Crystal Harris got married for a third time on New Years Eve 2012. Hugh Hefner is best known for his Playboy empire And Harris is...more
Earlier this year, Governor Pat Quinn signed the Illinois Religious Freedom Protection and Civil Union Act (the “Civil Union Act”). ...more
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