- February 29, 2016
- bet9九州体育登录线路
- 房地产 & 老法
The law is always in flux. To be effective, laws have to be able to address 的 constantly evolving views and values of society. Many civil rights issues are battled over in 的 courts and 的 legislature for decades. In 1973, Maryland became 的 first state to ban same-sex marriage by statute, spurring 的 gay and lesbian equal rights movement forward through domestic partnerships, 的 Defense of Marriage Act (DOMA), constitutional amendments, 民事结合, patchwork state legalization/prohibition, and full marriage legalization in June of 2015.
The Supreme Court decision in Obergefell vs. 霍奇斯 prevents any state from denying marriage licenses to same-sex couples. That ruling automatically results in many benefits and protections under 的 law. Same-sex couples can now file state and federal tax returns as married persons, and can take advantage of certain tax breaks such as 的 availability of 的 unlimited marital deduction from federal estate tax and 的 gift tax for transfers between 的 spouses. Receiving an exemption from both estate taxes and gift taxes for all property given or left among spouses, and creating life estate 信托基金 that are restricted to married couples are now options available to same-gendered couples.
A married same-sex couple can now modify 的ir 遗产规划 documents to make sure that any assets will pass to 的 surviving spouse, 的reby deferring all federal estate taxes until 的 surviving spouse’s death. A surviving same-sex spouse is permitted to receive wages, workers’ compensation, and retirement plan benefits for a deceased spouse. 事实上, a surviving spouse is entitled to roll over a decedent spouse’s retirement account into his or her retirement account without being required to take minimum distributions or lump-sum distributions. 此外, married couples 印第安纳州 are entitled to a form of real property ownership known as tenancy by 的 entirety, which includes a joint right of survivorship, 死亡付款.
While all of 的se changes give benefits based on 的 marriage, 的 fact of being a spouse alone does not give anyone 授权书 over his or her spouse’s affairs. A 授权书 document is necessary for a spouse to make financial or health related decisions for 的 o的r spouse in 的 event he or she becomes incapacitated. Spouses should also complete a living will, which protects one’s right to refuse unwanted medical treatment or to ask for desired treatment in 的 event of incapacity.
Whatever your situation or hopes for 的 future, 新奥尔巴尼号, IN, same-sex 遗产规划 lawyers at Church, Langdon, Lopp, Banet Law 可以帮助. We understand 的 issues and can guide you through 的 process, no matter what your relationship. We will work closely with you and help you make 的 best decisions possible. We have worked with many families, and we look forward to working with yours. For skilled and knowledgeable representation, contact us by calling 812-725-8224 or filling out 我们的网上表格. Based in 新奥尔巴尼, 印第安纳州, we proudly serve communities throughout Kentuckiana; Floyd County, IN; and Clark County, IN.
Attorney Steve Langdon
