Same-Sex Couples

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 371-378

SAME-SEX COUPLES

19-1

CHAPTER 19

SAMESEX COUPLES

§19.1 MARRIED SAMESEX 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 SAMESEX 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