Document Type
Article
Publication Date
6-2011
Abstract
This article is the published version of a CLE outline prepared for ALI-ABA in January 2011 and then updated in March 2011. It includes citations to relevant authority regarding a number of tax issues that same-sex couples encounter both under the income tax and under the estate and gift tax system. The outline also includes a list of states that recognize the status of same-sex couples as married, registered domestic partners, civil unions, or similar forms of recognition, and identifies those states in which legislative action recognizing same-sex couples is possible and those in which it is not, due to restrictive state constitutional amendments.
Automated Citation
Patricia A. Cain,
Planning for Same-Sex Couples in 2011
(2011),
Available at: https://digitalcommons.law.scu.edu/facpubs/482