Learn how to handle the estate planning needs of same-sex and non-married couples with ease.
Recent changes regarding the recognition of same-sex couples, competing state and federal laws, along with the ever changing income, gift and estate planning laws, especially by state for same-sex spouses, make it critical to know how these factors impact lawyers, accountants, financial planners and other advisers who represent them and non-married couples. Not knowing the many pitfalls involved is a trap for the unwary. This OnDemand webinar explores the changing laws and areas of concern in a practical manner for advisers representing same-sex spouses and non-married couples for their estate planning needs.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Who Are Nontraditional Clients?
- Classifications
- Additional Issues for Same-Sex Couples
Prevailing Legal Status of Same-Sex Marriages
- Federal Defense of Marriage Act
- State Recognition
Issues With Difference in Tax Treatment Given State Domicile
- States With Their Own Estate Taxes
- Doubling Exemption Given State of Domicile
- An Eye Toward Income Tax Issues
- Estate Planning Differences: Married Couples vs. Non-Married Couples
Ensure a Basic Plan Is in Place to Avoid Reliance on Default Laws
- Default Laws
- Last Will and Testament
- Revocable Trusts
- Transfers by Beneficiary Designation and POD/TOD
- Durable Power of Attorney (Financial Powers)
- Advance Health Care Directive (Medical Powers)
- Life Insurance Trusts
- Personal Residence Trusts - Advantages for Non-Married Partners
- Other Agreements/Arrangements
Other Issues of Concern
- Gift Taxes
- Generation Skipping Transfer Tax (GSTT)
- Social Security Benefits
- Marital Legal Obligations
- Terminating the Relationship
- Transfer Tax Issues
- Medicaid Planning
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on September 10, 2014.
Call 1-866-352-9540 for further credit information.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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More Program Information
Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Vincent A. Liberti, Jr., LL.M.
Halloran & Sage Llp
- Partner with Halloran & Sage LLP
- Practice areas include business succession planning, estate planning, elder law, fiduciary litigation, probate, trust administration and real estate
- Empowers clients by providing asset protection through developing their personal estate planning and business models
- Advises them in efficiently acquiring, managing and distributing their assets in the most tax-efficient ways
- Has written and spoken on numerous topics related to his areas of expertise
- Has also been interviewed for television, radio and print about same-sex marriage and estate planning, pet trusts, reverse mortgages and the elderly, and various other estate planning matters
- Adjunct professor of law at Western New England University School of Law’s post doctor, Master of Laws (LL.M.) degree program in estate planning and elder law
- LL.M. degree in estate planning and elder law, Western New England University School of Law; J.D. degree, Western New England University School of Law; B.S. degree in industrial economics, Union College
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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