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Table of Contents

Chapter 1 — Transgender Family Members

Chapter 2 — Same-Sex Marriage: State Law Perspective

Chapter 3 — Same-Sex Marriage: Federal Law Perspective

I. [3.1] Preface

II. [3.2] Scope of Chapter

III. [3.3] A History of Marriage Equality

IV. [3.4] Validity of Marriage Before Obergefell: Place of Celebration vs. Place of Domicile

V. Federal Programs and Benefits That Became Available to Same-Sex Spouses After Windsor

[3.5] IRAs and Qualified Retirement Plans

[3.6] Employee Benefits (Other than Qualified Retirement Plans)

[3.7] Family and Medical Leave Act

[3.8] Health Insurance

[3.9] Student Financial Aid

[3.10] Military Servicemembers’ Benefits

[3.11] Federal Civilian Employees

[3.12] Bankruptcy

[3.13] Immigration

[3.14] Various: From Physician Conflicts to Firearms Licenses

VI. Federal Programs and Benefits That Did Not Become Available to All Same-Sex Spouses Despite Windsor

[3.15] Programs Under the Social Security Act

[3.16] Spousal Rights Under Copyright Laws

VII. Federal Programs for Military Servicemembers and Families

[3.17] Introduction

[3.18] Title 10 and Certain Other Spousal Benefits Available to Same-Sex Spouses After Windsor

[3.19] Veterans’ Benefits — Not All Available to All Same-Sex Spouses Until Obergefell

VIII. Federal Tax Laws

[3.20] Introduction: The Place of Celebration Controls Validity of the Marriage

Federal Tax Topics of Particular Concern to Same-Sex Spouses

[3.21] Marriage vs. Cohabitation

[3.22] Filing Status and Retroactivity of Marriage Recognition

Income Tax: Selected Topics of Interest to Same-Sex Couples

[3.23] Maximizing Exemptions, Deductions, and Credits

[3.24] Adoption Credit

[3.25] “Qualifying Child” Includes Stepchild

[3.26] Education Credits and Deductions

[3.27] Exclusion of Interest on U.S. Savings Bonds

[3.28] Credit for the Elderly and Disabled

[3.29] Exclusion of Gain on Sale of Principal Residence

[3.30] Increase on Limitation on Charitable Deductions

[3.31] Tax Consequences of Divorce

Tax Minimization Planning for Same-Sex Couples (Federal and Illinois Law)

[3.32] Scope and Objective

[3.33] The Transfer Tax System

[3.34] The Estate Tax

[3.35] The Bypass or Credit Shelter Trust: Dual Purpose

[3.36] The Disclaimer Trust To Give the Surviving Spouse the Option

[3.37] The Charitable Deduction from the Adjusted Gross Estate

[3.38] The Marital Deduction from the Adjusted Gross Estate

[3.39] The Illinois QTIP Marital Trust

[3.40] The Gift Tax

[3.41] Unlimited Lifetime Transfers and Gift-Splitting Between Spouses

[3.42] Generation-Skipping Tax

[3.43] Eliminating Assets from the Estate or Reducing Their Value

Chapter 4 — Unmarried Cohabitants

Chapter 5 — Civil Unions

Chapter 6 — Polyamory

Chapter 7 — Parentage of Children of Same-Sex, Unmarried, and Civil Union Partners

Chapter 8 — Elders in Nontraditional Relationships or Families

Authors

Angelika Kuehn
Angelika Kuehn
Angelika Kuehn, of Angelika Kuehn Law Office in Oak Park, concentrates her practice in estate planning. Ms. Kuehn serves as counsel to several sexual-minority nonprofit organizations and contributes on matters of charitable giving to the newsletter of the Oak Park River Forest Community Foundation. She received the Land Conservancy of Will County Special Volunteer Award and the Girl Scouts Community Award for pro bono legal services. Ms. Kuehn is a member of the Chicago Bar Association. She received her B.A. summa cum laude from Dominican University, formerly Rosary College, and her J.D. cum laude from Northwestern University School of Law.
Mark T. Neil
Mark T. Neil
Mark T. Neil, of Mark T. Neil & Associates in Chicago, concentrates his practice in areas of estate planning, probate, and trust administration. He founded an independent trust company, built national practices in niche trustee markets, and has served on the Executive Committee of the Trust Law Committee of the Chicago Bar Association. Mr. Neil has presented to the National Academy of Elder Law attorneys and the Chicago Council on Planned Giving, and he is a frequent speaker on the Illinois Religious Freedom Protection and Civil Union Act. He is a member of the Illinois State and Chicago Bar Associations. Mr. Neil graduated with honors from Shimer College and received his J.D. from Northwestern University School of Law.

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Contemporary Relationships and the Law (ARCHIVED 2015 EDITION)

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