Same-Sex Couples
| Author | Brian C. Vertz and Mitchell E. Benson |
| Pages | 371-378 |
SAME-SEX COUPLES
19-1
CHAPTER 19
SAMESEX COUPLES
§19.1 MARRIED SAMESEX COUPLES
§19.1.1 Estate Tax Ramifications of Marriage
§19.1.1.1 Federal Estate and Gift Tax
§19.1.1.2 Applicable Exclusion Amount (or Unified Credit)
§19.1.1.3 Gift Splitting.
§19.1.2 Income Tax Ramifications of Marriage
§19.1.2.1 Filing status
§19.1.2.2 Deductions and Credits
§19.1.2.3 Spousal Support and Alimony
§19.1.3 ERISA
§19.1.3.1 Benefits
§19.1.3.2 Rollovers
§19.2 UNMARRIED SAMESEX COUPLES
§19.3 CIVIL UNIONS AND DOMESTIC PARTNERSHIPS
§19.3.1 Filing Status
§19.3.2 Support and Income Sharing
§19.3.2.1 Not Deductible to Payor
§19.3.2.2 Taxable to Payee?
§19.3.3 Property Transfers
§19.3.4 Gift Tax
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