Recent Articles & Insights
Tax Law Changes in Estate Planning in 2010- EGTRRA - Planning for the Uknown By Yulissa Zulaica In 2001, Congress enacted the Economic Growth and Tax Reform Reconciliation Act (EGTRRA). This was a breakthrough piece of legislation that dealt...
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Important Tax Considerations in Foreclosures, Short Sales, and Deeds-in-Lieu of Foreclosure By Yulissa Zulaica How do you determine capital gains? Capital Gains or losses = Amount Realized (AR) - Adjusted Basis (AB) How do you determine whether there is income...
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Download file What’s In A Name: Titling Real Estate for Same-Sex Couples By Naomi E. Metz For most opposite sex couples, the question of their legal status in California or elsewhere is generally a simple one - they are either...
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Download file IRS Recognizes Community Property Law in California for Registered Domestic Partners By Deb L. Kinney Property rights are determined by state law and, historically, federal tax law has respected state property rights. California is one of nine community...
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Visit the National Center for Lesbian Rights website for more information. To download pdf versions of these articles, please visit Publications and Downloads page....
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With tax season in full swing, the New York Times has published a couple of related items for the LGBT community. The first article offers some general tax tips: http://bucks.blogs.nytimes.com/2010/02/22/tax-tips-for-same-sex-couples-2/ In the second post, readers have the opportunity to send...
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By Deb L. Kinney New Concepts in Estate Planning for Same Sex Married Couples and Other Legally Recognized Couples Historically, same sex couples have been treated as unmarried persons for estate planning purposes. In states like California that have community...
Continue reading "Why Two Trusts May Not Be Better Than One "
By Yulissa Zulaica In 2001, Congress enacted the Economic Growth and Tax Reform Reconciliation Act (EGTRRA). This was a breakthrough piece of legislation that dealt with issues from job creation to retirement funding to estate taxes. For purposes of this...
Continue reading "Tax Law Changes in Estate Planning in 2010- EGTRRA- Planning for the unknown"