Taylor Darby has published and made available for download her comment, “Loving Partners, Legal Strangers: Estate Planning Amidst Heated Debate, Disappointment and Disagreement,” which is published in the Texas Tech Estate Planning & Community Property Law Journal.  The abstract reads as follows:

This Comment addresses the lack of tax uniformity for same-sex couples throughout the country, focusing on the case Windsor v. United States. Part I will discuss the history and rationale of the Defense of Marriage Act (DOMA), while also detailing United States v. Windsor. Part II begins with a general overview of taxpayer status and then leads into discussion regarding the various tax deductions same-sex couples, because not legally married under DOMA, are unable to use. A detailed discussion of possible modern approaches for today’s attorney follows Part II, including suggestions and possible techniques for the non-traditional family. Finally, this comment suggests a possible way to avoid the painful process of probate. For instance, same-sex partners may choose to own assets as joint tenants with the right of survivorship.

This article’s primary focus is to discuss the implications placed on federal estate taxes due to DOMA, while offering suggestions and possible techniques when estate planning for the same-sex couple and non-traditional family.

Download full article at Loving Partners, Legal Strangers: Estate Planning Amidst Heated Debate, Disappointment and Disagreement.

 

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.