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Domestic Partnership

Bricker Graydon LLP

Ohio Ethics Commission Expands Definition of Family Member to Include Domestic Partners

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The Ohio Ethics Commission recently issued Advisory Opinion No. 2025-01, clarifying that domestic partners are now considered "family members" under Ohio's Ethics Law. This opinion marks a significant step in modernizing the...more

Offit Kurman

Protecting Your Family and Future: Essential Estate Planning for the LGBTQ+ Family

Offit Kurman on

Estate planning is a critical part of securing the future for any family, and for LGBTQ+ individuals, it is particularly important given the legal complexities and challenges that may arise in the current political climate....more

Weber Gallagher Simpson Stapleton Fires &...

We Never Got Married, Can You Help Me?

There have always been those couples who decide, for whatever reason, not to get married. They continue to live together and build a life together without the formality of marriage. So, what happens when a relationship like...more

Offit Kurman

The Estate Planning Benefits of Marriage: What Unmarried Couples Need to Know

Offit Kurman on

It is becoming increasingly commonplace for people to enter long-term romantic relationships without legally marrying. While there are no exact statistics on how many Americans fall into this growing category, a 2019 Pew...more

Offit Kurman

Inheritance Rights of Domestic Partners: A Comparison Between New York and New Jersey Laws

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Domestic partnerships are legal arrangements between two individuals that grant some of the same rights and benefits as marriage. While domestic partnerships are recognized in many states, inheritance rights can differ...more

Maison Law

Who can file a Wrongful Death Claim in California?

Maison Law on

The California Wrongful Death statute creates a legal claim when someone dies at the hands of a negligent, reckless, or intentional tort or a dangerous or defective product. Such incidents include...more

Mayer Brown

New Version of US Internal Revenue Service Form W-9 Requires Partnership Look-Through

Mayer Brown on

In March 2024, the Internal Revenue Service (“IRS”) released a new revision to Form W-9. Forms W-9 previously provided or collected do not expire nor need to be refreshed due to the publication of the new revision....more

Smith Debnam Narron Drake Saintsing & Myers,...

Common Law Marriage in North Carolina

Typically in the United States, a couple gets married by obtaining a marriage license and having a marriage ceremony.  In some states, however, a couple can be deemed married by cohabiting and presenting themselves to the...more

Lasher Holzapfel Sperry & Ebberson PLLC

Top Divorce Myths in Washington State

As a divorce attorney, I’ve noticed that there are a few widely held false beliefs regarding divorce laws in Washington state. Here are the most common and potentially the most dangerous for those headed for a divorce:...more

Mandelbaum Barrett PC

A Look at Temporary Restraining Orders

Mandelbaum Barrett PC on

October is Domestic Violence Awareness Month, a time to unite and support victims and survivors of abuse. New Jersey has one of the strongest Domestic Violence laws in the United States. It offers victims of domestic violence...more

Lerch, Early & Brewer

What You Need to Know: Common Law Marriage in Washington, D.C.

Lerch, Early & Brewer on

You may have heard of common law marriage or you may know someone who refers to another as their “common law spouse,” their “common law wife,” or their “common law husband.” But what exactly is it and what does it mean?...more

Fox Rothschild LLP

Is a Gift a Gift if You Don’t Know You Got it?

Fox Rothschild LLP on

The issue of gifting comes up with some frequency in family law cases. Generally, gifts from third parties that are not subsequently commingled are exempt from equitable distribution. Parties also make gifts to children and...more

Holland & Knight LLP

Proposed Treasury Regulations Reverse Guidance on Domestically Controlled REITs

Holland & Knight LLP on

The U.S. Department of the Treasury and IRS on Dec. 29, 2022, published proposed regulations (Proposed Regulations) under Section 897 of the Internal Revenue Code of 1986, as amended (Code). The Proposed Regulations...more

Weber Gallagher Simpson Stapleton Fires &...

Let's Talk About Common Law Marriage

Common law marriage is one of Pennsylvania’s most confusing legal topics. Does common law marriage still exist? If you are common law married, what are the proceedings to get a divorce? Family law partner Lawrence J. "Skip"...more

Rivkin Radler LLP

S Corps with Real Property: Separating Shareholders & Partnership Envy

Rivkin Radler LLP on

Tax Alchemy? How many of you remember Section 138509 of the Ways and Means Committee’s markup last September of what would have been the Build Back Better Act? (A moment of silence, please.) Allow me to jog your memory....more

Dentons

90 Day Fiancé – Legal Recap

Dentons on

Season 9, the latest season of TLC’s 90 Day Fiancé is well underway. In addition to the regular questions as to whether the romantic relationships will survive, there’s also the test of the US immigration system and the...more

Lasher Holzapfel Sperry & Ebberson PLLC

In re Dewitt: An Example of Washington’s “Committed Intimate Relationship” Doctrine Applied to a Very Fact-Intensive Case

In a prior blogpost, I discussed Washington State’s Committed Intimate Relationship Doctrine (“CIR”) and outlined the five non-exclusive factors courts consider in determining whether a CIR existed:...more

McDermott Will & Emery

Weekly IRS Roundup March 6 – March 12, 2022

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of March 6, 2022 – March 12, 2022... March 6, 2022: The IRS issued a news release reminding...more

McDermott Will & Emery

Weekly IRS Roundup February 20 – February 26, 2022

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of February 20, 2022 – February 26, 2022... February 22, 2022: The IRS issued a correction to...more

Fox Rothschild LLP

Washington Supreme Court Finds That A “Person” Can Be A Victim Of A Crime Of Domestic Violence If Their Pet Is Subjected To Acts...

Fox Rothschild LLP on

A Washington Supreme Court found that a person can be a victim of a crime of domestic violence if their pet is subjected to acts of animal cruelty by a partner to cause the person/victim psychological harm. Such cases...more

Freeman Law

Final Regulations on Stock Owned by Domestic Partnerships under Subpart F

Freeman Law on

On January 25, 2022, the Internal Revenue Services issued final regulations relating to the treatment of stock owned by domestic partnerships under certain provisions of subpart F of the Internal Revenue Code (“Subpart F”). ...more

Proskauer - Tax Talks

Proposed Regulations Regarding the Aggregate Treatment for Pass-Through Owners of PFIC Stock

Proskauer - Tax Talks on

On January 25, 2022, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) released regulations (the “Final Regulations”) finalizing provisions in prior proposed regulations which generally...more

McDermott Will & Emery

Weekly IRS Roundup December 20 – December 24, 2021

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of December 20, 2021 – December 24, 2021... December 20, 2021: The IRS published a news release...more

Lasher Holzapfel Sperry & Ebberson PLLC

Not Married, Not a Problem: Washington State’s “Committed Intimate Relationship” Doctrine Provides a Means for Some Unmarried...

In a divorce, the judge will have to divide your marital property and debts between the spouses. The division must be “just and equitable” under the circumstances of the relationship. But can an unmarried couples receive a...more

McDermott Will & Emery

Weekly IRS Roundup November 8 – November 12, 2021

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of November 8, 2021 – November 12, 2021... November 9, 2021: The IRS released a Treasury Decision,...more

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