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Same-Sex Marriage › Beneficiary Designations

Same-sex marriage refers to marriage between two individuals of the same sex. Historically, such marriages have not been legally recognized. However, there has been a growing trend to expand marriage rights to... more +
Same-sex marriage refers to marriage between two individuals of the same sex. Historically, such marriages have not been legally recognized. However, there has been a growing trend to expand marriage rights to same-sex couples. The United States Supreme Court addressed aspects of this issue in Windsor v. United States and Hollingsworth v. Perry.  less -
Hogan Lovells

Same-sex survivors' pensions - exemption for pre-2005 service invalid

Hogan Lovells on

The Supreme Court in Walker v Innospec Limited, overturning the Court of Appeal, has decided that the exemption for service prior to December 2005 from the requirement for occupational pension schemes to give survivors'...more

Proskauer Rose LLP

Wealth Management Update - September 2016

Proskauer Rose LLP on

September Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The September § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more

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