same-sex Archives - Ohio Family Law Blog

Study Finds that Same-Sex Weddings have Generated $3.8 billion Over the Last 5 Years

Same-Sex weddings Have Generated Billion in Local and State Economic Activity in U.S. According to Study

It is estimated that there are 513,000 married same-sex couples in the United States. There are 28 United Nations’ member states that recognize the right of same-sex individuals to marry. According to a study released on May 25, 2020 by the Williams Institute on Sexual Orientation and Gender Identity Law at UCLA , same-sex weddings have generated $3.8 billion in local and state economic activity in the United States since the Supreme Court legalized gay marriage five years ago this month in Obergefell v. Hodges. Click here to read the Supreme Court decision.

In June 2015, when the Supreme Court issued its decision in Obergefell, there were an estimated 242,000 same-sex married couples in the U.S. The number of married same-sex couples has more than doubled since then. An estimated 513,000 same-sex couples are married as of March 2020. The researchers used data from the government’s American Community Survey.

Researchers found the average cost of a same-sex marriage was $11,000 (compared with $15,000 for heterosexual couples), coming to over $3.2 billion. In addition, researchers estimated their out-of-state guests spent over $540,000 over the … Read More... “Study Finds that Same-Sex Weddings have Generated $3.8 billion Over the Last 5 Years”

Gay Marriage Alert: Masterpiece Cakeshop Court Case is Finally put to Rest…For Now

PUBLISHERS NOTE: I want to thank Ashlyn Gallant, a third year law student at the University of Dayton School of Law, who researched and wrote this same-sex alert blog article. She is externing with us for the summer. Well done Ashlyn!

Supreme Court Rules In Favor Of Baker In Same-Sex Religious Freedom Case

It seems as though it was just yesterday that the news came out stating that a baker in Colorado refused to bake a cake for a same-sex couple’s wedding due to his religious beliefs against same-sex marriage. Outrage broke out on both sides of the spectrum. LGBT+ activists took to their platforms and religious freedom was put to the test. As of June 4, 2018, the case has been decided, but not for the reasons one would think.

The Supreme Court released their decision and as a result, some are in complete disbelief. The Court’s narrow holding allowed the Baker to walk away vindicated after six long years of turmoil. However, the true issue is one that will still remain undecided because while the Court decided the case for the Baker, they didn’t decide it in his favor because they agreed that his religious freedom trumped … Read More... “Gay Marriage Alert: Masterpiece Cakeshop Court Case is Finally put to Rest…For Now”

Another Same-Sex Parenting Rights Issue Upheld by the U.S. Supreme Court

U.S. Supreme Court Upholds Arizona Supreme Court Same-Sex Custody Case Decision

The U.S. Supreme Court declined on February 22, 2018, to hear an appeal of a case where the Arizona Supreme Court found that a lesbian woman should be recognized as the legal parent of the child she and her former wife conceived through artificial insemination during their marriage.

The case, stems from a custody dispute between Kimberly McLaughlin and Suzan McLaughlin. The couple was legally married in California in 2008, and chose to have a child via artificial insemination and an anonymous sperm donor. In 2011, Kimberly gave birth to the couple’s son. Two years later, she left with the child and cut off all communication between Suzan and their son. Upon filing for divorce, Suzan sought parenting time based upon an Arizona law regarding the presumption of parentage. Specifically, the law states that a child born to a woman within 10 months of her marriage is presumed to be biologically related to the father. However, Kimberly claimed that she cannot be required to share custody of her biological child because this presumption clearly states that it only applies when the other spouse is a man.

U.S.

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 tax In 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 divorce The 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”

Estate Planning Tips for Same-Sex Couples

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

estate planning same-sex Now 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”

Estate Planning: Same Sex Relationship Estate Planning

A Review Of Estate Planning Rights After The Supreme Courts Rulling On Same Sex Marriages

estate planning same sex ohio Now that the United States Supreme Court has deemed the refusal of states to allow same sex marriages unconstitutional, same sex couples in all fifty states may now marry, divorce and establish estate plans as spouses. This is a good time to review the rights of married couples with respect to estate planning and the steps that couples should consider taking to ensure that their wishes are carried out properly.

In Ohio, surviving spouses have certain statutory rights to the deceased spouse’s probate estate. In essence, you can’t completely disinherit a spouse. Under Ohio law, a surviving spouse receives a number of benefits, including, but not limited to, a family allowance of the first $40,000 of the estate, the first two automobiles not specifically bequeathed, the right to live in the marital residence rent free for a year, the right to take against the will, etc. Spouses also have certain property rights in divorces, such as the right to share in marital property and possibly spousal support. However, many of these rights may be waived by executing an antenuptial agreement before marriage. With an antenuptial … Read More... “Estate Planning: Same Sex Relationship Estate Planning”

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