What does the Supreme Court’s 5-4 decision declaring DOMA unconstitutional mean to Illinois same-sex couples?
Well, while a great moral victory and as portents for the future, a great deal; in the immediate material sense – not much. Why? Because it affects only same-sex couples who are legally married and/or reside in a state that permits same-sex couples to be married.
As Illinois allows only civil unions, most of the benefits of the ruling are not yet available here, with perhaps one exception. Upon the death of one member of a civil union, the Illinois estate tax law does allow the same marital deduction as is available to heterosexual married couples.
- ESTATE PLANNING FOR DISABLED PERSONS - March 22, 2017
- FINAL REGULATIONS DEFINING MARITAL STATUS TERMS ISSUED - March 22, 2017
- DON’T LET THE TAIL WAG THE DOG: Wills and Trusts Are Still Necessary - March 22, 2017
- DURABLE POWERS OF ATTORNEY FOR PROPERTY: Uses and Abuses - January 19, 2017
- WHY A TRUST – SECOND IN A SERIES - December 21, 2016
- WHY A TRUST – FIRST IN A SERIES ANSWER NO. 1 - November 30, 2016
- DUELING EXEMPTIONS - December 31, 2015
- TRUST OWNERSHIP OF TENANCY BY THE ENTIRETY PROPERTY - December 31, 2015
- ILLINOIS APPELLATE COURT ALLOWS EX-MEMBER OF LONG TERM UNMARRIED RELATIONSHIP TO ASSERT A PROPERTY CLAIM FOLLOWING SPLIT UP - December 31, 2015
- DISCOUNTS MAY BE ELIMINATED FOR FRACTIONAL INTEREST GIFTS:NEW REGULATIONS FROM IRS - December 31, 2015