Estate Planning for Same-Sex Married and Unmarried Couples: Latest Developments
Optimizing Estate, Tax and Family Planning Opportunities in Recognition and Non-Recognition States
Recording of a 90-minute CLE webinar with Q&A
This CLE course will provide estate planning counsel with a review of divergent state and federal laws on recognition of married and unmarried same-sex couples. The panel will discuss the impact of recent court decisions, outline best practices for drafting key documents, and explore opportunities for estate, tax and family planning for partners living in either recognition or non-recognition states.
- Overview of the Perry and Windsor decisions
- Relationship recognition in a mobile society
Divergence of states’ relationship recognition and the effect on estate planning
- Recognition states
- Non-recognition states
Estate planning and documents that best protect same-sex families
- Medical directives
- HIPAA documents
- Hospital visitation authority
- Powers of attorney
- Wills and trusts
- Beneficiary designation
- Final arrangement documents
Gender change orders
- Ethical issues
Family planning with children
- Pre-birth orders
- Joint custody orders/conservatorships
- Ethical issues
- Income and estate tax issues in estate planning
- Medicare, Social Security, Beneficiary Designations
Wealth transfers, tax planning, retitling and special considerations for legally related couples
- Community property states
- State planning—married or not
- Federal planning—does DOMA still apply?
The panel will review these and other key questions:
- What tax planning techniques can be utilized to alleviate disparate tax treatment for married and unmarried same-sex couples?
- What estate planning techniques should be considered to optimize the planning for inheritance rights for same-sex married and unmarried couples whose relationships are not recognized by state or federal governments?
- What key clauses should be utilized in drafting documents to protect inheritance rights, property distribution, children, and medical and final arrangement decisions of same-sex married and unmarried couples?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Deb L. Kinney
DLK Law Group
Her practice focuses on estate planning, trust administration and probate. She specially serves the needs of and... | Read More
Her practice focuses on estate planning, trust administration and probate. She specially serves the needs of and complexity faced by unmarried partners and same-sex couples in regard to estate planning, asset sharing and wealth transfer, and document drafting for medical issues and final arrangements. She provides guidance and services for trust administration and probate of estates.Close
Zavos Juncker Law Group
With over 30 years of experience, Ms. Zavos' practice is particularly focused on developing legal protections for... | Read More
With over 30 years of experience, Ms. Zavos' practice is particularly focused on developing legal protections for families, including families headed by same-sex couples. She served on the Board of Directors for the National Gay and Lesbian Task Force for 3 years and was one of the first co-chairs of the Gay and Lesbian Subcommittee of the D.C. Bar.Close
Lorie L. Burch
Law Office of Lorie L. Burch
Her practice focuses on trust and estates, counseling both traditional families and unmarried couples. She has... | Read More
Her practice focuses on trust and estates, counseling both traditional families and unmarried couples. She has authored many articles on tax and estate planning strategies. Lorie currently serves as the District II Vice President of the National Board of Directors for the American Business Women’s Association. She is the immediate past Co-Chair of the DFW Human Rights Campaign Steering Committee and past Chair of the North Texas GLBT Chamber of Commerce.Close