Advising Clients in Same-Sex Relationships  

Oleh:

Johns, Sandy

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 212 no. 6 (Dec. 2011), page 48-53.
Topik: heterosexual Marriages; Marriage Licenses; Domestic Partnership; Opportunity; Taxpayers

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.31 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Even as the debate over legally recognizing same-sex relationships continues, many such unions are being created in which income, expenses, assets and liabilities are shared, but generally without legal recognition of property and other rights accorded heterosexual marriages, federally and the most states. These unions create unique challenges and opportunities for the accounting profession to assist same-sex spouses and domestic partners in navigating the complexities of the Tax Code and in developing a sustainable financial plan. Currently six states as well as the District of Columbia issue marriage licenses to same-sex couples, and seven other states have laws allowing civil unions or domestic partnerships that provide the equivalent of spousal rights, according to the National Gay and Lesbian Task Force. In her 2010 Annual Report to Congress, National Taxpayer Advocate Nina Olson recognized that one of the most serious problems facing US, taxpayers is the unanswered Federal tax questions resulting from the various state domestic partnership laws.

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