LGT Parent: What Impact Does It Have On a Child?

“‘Not a big deal’? exploring the accounts of adult children of lesbian, gay and trans parents (LGT)”

lgt parentA recent article in Psychology & Sexuality, studied the effects that having an LGT (lesbian, gay, transexual) parent has on adult children.  Because most research to date has centered on younger children and their well-being at the time, the authors of the article wanted to look at how these children feel now that they are adults and have families of their own. Entitled, “‘Not a big deal’? exploring the accounts of adult children of lesbian, gay and trans parents,” authors Victoria Clarke and Eleni Demetriou surveyed 14 adults.  Thirteen of the subjects were born to a heterosexual couple where one partner was later outed as gay, lesbian or trans.

In their research, the authors hoped to learn what impacts, if any, these children who were now adults, experienced during their formative years.  The participants included 13 women and 1 man who ranged in age from 21 to 60 and completed on-line questionnaires in lieu of in-person interviews.

Adult Children Of LGT Parents Not Damaged By Parents’ Sexuality/Gender Identity Study Finds

Historically, research has shown that children within these families do not consider … Read More... “LGT Parent: What Impact Does It Have On a Child?”

Gay Marriage Alert: The IRS Finalizes Rules Recognizing Same-Sex Marriages

Tax Returns To Be Amended By IRS To Reflect Same-Sex Marital Status Changes

same-sex marriage irs taxIn 2013, in United States v, Windsor, the U.S. Supreme Court found Section 3 of the Defense of Marriage Act to be unconstitutional.   Section 3 defined “marriage” as a legal union between one man and one woman and “spouse” as only a person of the opposite sex who is a husband or a wife.  The Court’s decision meant that married same-sex couples must be treated under federal law as married opposite-sex couples.

The IRS followed up with Revenue Ruling 2013-17.  The IRS concluded that, for federal tax purposes, the terms ” husband and wife”, “Husband” and “wife” should be interpreted to include same-sex spouses.  The IRS further concluded that, for federal tax purposes, recognition should be given to a same-sex marriage that was valid in the state where it was entered into, regardless of the married couple’s place of domicile.

IRS Issues Final Rules For Same-Sex Marriage Couples

On September 2, 2016, the IRS has issued final rules consistent with United States v. Windsor and Revenue Ruling 2013-17.  Under these rules, the terms “spouse”, “husband” and “wife” shall apply to same-sex marriages for federal tax purposes.  These … Read More... “Gay Marriage Alert: The IRS Finalizes Rules Recognizing Same-Sex Marriages”

Same-Sex Couples: Premarital Cohabitation Assets and Divorce

New Hampshire Case Said to Set Precedent for Same-Sex Couples Upon Divorce, But is Ohio Law Already Set Up for Courts to Reach Similar Decisions?

same-sex couples cohabitation divorceThe Supreme Court of New Hampshire recently held that courts may consider premarital cohabitation when considering the division of a same-sex couple’s assets.  In the Matter of Deborah Munson and Coral Beal, the New Hampshire court was faced with a divorce and division of assets of a same-sex couple who lived together for 15 years before a civil union was held, followed by a marriage three years later. During the 15 years before the marriage, the couple essentially acted and functioned as a married couple, both socially and financially.  However, the trial court awarded Beal limited alimony and a small percent of the marital estate based upon the short duration of the marriage. Upon appeal, her attorneys argued that the district court should have considered the 15 years the couple cohabitated prior to the marriage.

In its decision, the New Hampshire Supreme Court agreed explaining that the law of the state provided a “catch-all” provision allowing the court to consider “any other factor” it deems relevant when dividing the marital assets.  Therefore, the Court held … Read More... “Same-Sex Couples: Premarital Cohabitation Assets and Divorce”

Artificial Insemination: What Happens When Same-Sex Couples Divorce?

How Ohio’s Artificial Insemination Statute Will Impact Same-Sex Couples

PUBLISHER’S NOTE: I want to thank our legal extern, Matthew Kimmel, for all his assistance in researching and writing today’s blog post.  Excellent job Matt!

artificial Insemination same-sex couplesTennessee made news recently in regards to a controversial court ruling concerning same-sex couples.  In the case, one partner of a same sex couple became pregnant through artificial insemination with the intent that both partners would raise the child.  However, after the child was born and the couple divorced, things got tricky.  The court ruled that in a situation like this, the parent who bears no biological relationship with the child has no contractual relationship with the child.  Thus, they will not be liable for child support, but they also will not have a say over the upbringing of the child.  A parent in this situation may be granted visitation rights, but will not bear any sort of legal rights  over the child.

Artificial Insemination Statute In Tennessee Ruling

The 4th Circuit Court in Tennessee arrived at this conclusion by looking at the state’s artificial insemination statute .  The statute states that, “A child born to a married woman as a result of artificial insemination, … Read More... “Artificial Insemination: What Happens When Same-Sex Couples Divorce?”

Estate Planning Tips for Same-Sex Couples

Statutory Protections In Estate Planning Now Available To Surviving Spouses Of Same-Sex Marriages

estate planning same-sexNow that the institution of marriage has been sanctioned for same-sex couples, estate planning options and benefits that have not been available before can now be utilized to protect and provide for spouses in same-sex marriages.

Surviving spouses have always been provided certain statutory rights to a deceased spouse’s estate so that they are not completely disinherited.  A surviving spouse is entitled to a “family allowance,” usually the first $40,000 of the deceased spouse’s estate.  The surviving spouse is also entitled to the first two automobiles of the deceased spouse, unless specifically bequeathed to someone else.  The surviving spouse may live in the marital residence rent-free for one year.  The surviving spouse has the option to purchase the marital residence.  The surviving spouse can elect to take against the will.  These are just some of the statutory protections now available to surviving spouses of same-sex marriages.

Although Ohio no longer has an estate tax, the federal estate (or inheritance) tax exists.  Surviving spouses have always been able to utilize the federal estate tax credit of a predeceased spouse, either through a Marital Credit-Shelter Trust, use of a … Read More... “Estate Planning Tips for Same-Sex Couples”

Kim Davis: Adherence to Moral Conscience or Violations of the Law?

Will The Law Protect Clerk Kim Davis and Her Refusal To Issue Marriage Licenses For Same-Sex Couples?

kim davis same-sex marriageNo doubt, in the last few weeks or so, you’ve encountered the name Kim Davis in conversation around the water cooler or dinner table.  It is also of little doubt that you’ve confronted staunch opinions regarding the Kentucky clerk of court who refused to issue marriage licenses to same-sex couples.

Various media outlets, as well as some individual social media enthusiasts, compare Kim Davis to Rosa Parks or Martin Luther King, Jr. – an outspoken activist of her time, doing what she believes is right to uphold her moral duty to God and her conscience.  Others, particularly those same-sex couples seeking a marriage license, find fault in Kim Davis’ failure to adhere to the oath of office she took when she secured her position as clerk of courts.

Still, this did not keep U.S. District Judge David Bunning from jailing Kim Davis and holding her in contempt of court after investigating her argument that her “conscience will not allow” her to comply with the Supreme Court’s recent ruling legalizing gay marriage.  Judge Bunning did attempt to give Kim Davis a break, explaining that … Read More... “Kim Davis: Adherence to Moral Conscience or Violations of the Law?”

Same-Sex Marriages: Should Judges Decline To Perform Same-Sex Marriages?

Judicial Performance of Same-Sex Marriages: Personal Beliefs Must Take a Back-Seat to Impartiality

same-sex marriages ohioEarlier this summer, the Supreme Court held that an individual’s right to marry a person of his or her choice to be a fundamental right under the United States Constitution. This ruling, highly publicized and long-anticipated, sparked expansive debate regarding Same-Sex Marriages across the country as citizens struggled to adapt their personal and professional lives in accordance with the Court’s intent to equally expand the rights of marriage to same-sex couples. Not long after, small businesses engaged in the “wedding industry” – perhaps, most notably a bakery in Colorado – announced that due to personal beliefs, they would not extend their services to same-sex couples that wished to marry. Debate and litigation continues to develop as courts begin to unearth whether the personal beliefs of business owners to essentially engage in discrimination violate the Supreme Court’s holding.

While the media likely anticipated backlash from United States citizens historically entitled to their personal beliefs and motives concerning same-sex marriages, it might not have anticipated the extension of similar concerns all the way to the judicial branch. On August 7, 2015, the Supreme Court of Ohio issued an Read More... “Same-Sex Marriages: Should Judges Decline To Perform Same-Sex Marriages?”

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