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The U.S. federal estate and gift tax marital deduction is only available if the surviving spouse is a U.S. citizen. For a surviving spouse who is not a U.S. citizen, a bequest through a Qualified Domestic Trust defers estate tax until the principal is distributed by the trustee, a U.S. citizen or corporation who also withholds the estate tax.
Matrimonial regimes, or marital property systems, are systems of property ownership between spouses providing for the creation or absence of a marital estate and if created, what properties are included in that estate, how and by whom it is managed, and how it will be divided and inherited at the end of the marriage.
United States v. Windsor, 570 U.S. 744 (2013), is a landmark United States Supreme Court civil rights case [1] [2] [3] concerning same-sex marriage.The Court held that Section 3 of the Defense of Marriage Act (DOMA), which denied federal recognition of same-sex marriages, was a violation of the Due Process Clause of the Fifth Amendment.
The first legally-recognized same-sex marriage occurred in Minneapolis, [3] Minnesota, in 1971. [4] On June 26, 2015, in the case of Obergefell v. Hodges, the Supreme Court overturned Baker v. Nelson and ruled that marriage is a fundamental right guaranteed to all citizens, and thus legalized same-sex marriage nationwide.
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In most states, the elective share is between one-third and one-half of all the property in the estate, although many states require the marriage to have lasted a certain number of years for the elective share to be claimed, or adjust the share based on the length of the marriage, and the presence of minor children. Some states also reduce the ...
Christian Richard, Christine Quinn. Axelle/Bauer-Griffin/FilmMagic Christine Quinn’s husband, Christian Richard, has filed for divorce after two years of marriage, Us Weekly can confirm. Richard ...
There is a reason sunsets start getting later even before Dec. 21. No, the winter solstice is not earlier this year. There is a reason sunsets start getting later even before Dec. 21.