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The American family is in a state of transition. Increasingly many Americans are residing together in committed, monogamous relationships without the legal security of marriage. The institution of marriage is also being redefined as some states extend marriage to include homosexual couples, thereby putting the definition marriage in these states in direct opposition to the federal definition. This presentation focuses on the tax and non-tax estate planning issues confronting non-traditional couples. Whether you have extensive experience planning for non-traditional couples or are exploring a new area of estate planning, this audio discussion will highlight the common tax and non-tax issues that non-traditional couples are likely to face and present planning options and practical solutions. Presentation Objectives: The objectives of this 60-90 minute audio discussion include providing participants with a conceptual understanding and practical application of the following: 1. Tax and non-tax estate planning issues confronting non-traditional couples
2. Same-sex marriage and civil unions
3. Special concerns in planning for incapacity and illness
4. Cohabitation Agreements
5. Planning opportunities for non-traditional couples
6. Consideration upon termination of a relationship
Upon completion of this program, participants will be able to: 1. Understand the federal definition of marriage and the conflicts of law issues raised in states permitting same-sex marriage
2. Facilitate the joint ownership and transfer of property between domestic partners
3. Identify potential opportunities to minimize transfer tax
4. Understand the uses and limitations of cohabitation agreements
5. Facilitate planning for incapacity or illness of a domestic partner
Recorded on February 10, 2009, this audio event is available on CD for purchase.
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