is your same-sex relationship over?

LGBTWhile the State of California accords same sex couples in a registered Domestic Partnership the same rights as straight couple, a myriad of complications arise as a result of the effects of Proposition 8 and DOMA (the Federal Defense of Marriage Act). Here is a smattering of the issues that same sex couples may face;

    • Even though the Supreme of California held Proposition 8 to be valid, it held that marriages between same sex couples entered into before November 2008 in California are valid. What about same sex couples living in CA who were married in another jurisdiction? No-one has answered this question yet.

    • How do we divide the community interest in Pension Plans governed by Federal Law?

    • Transfer of property incident to straight divorce is a non-taxable event. Is the same transfer between same sex spouses going to be taxable?

    • Can a same sex couple file a Joint State Tax Return while not being able to file a Joint Federal Return?

    • Divorcing straight couples can roll over half the community portion in a 401K or an IRA into the other partners tax deferred account. Can same sex couples do the same thing without paying a penalty and suffering a tax consequence?

    • Can a non registered Domestic Partner be a presumed non-biological parent?

    • Is the payment of spousal support tax deductible and includable?

    • How do the social and emotional dynamics differ between same sex and opposite sex couples who are dissolving their partnership?

The patchwork of the legal framework governing same sex relationships is daunting at best, and is challenging even to legal professionals. For a confidential analysis of your options and for creative solution contact Bernie Kempen, Certified Family Law Specialist for a free consultation in our San Francisco, Castro Valley or Modesto offices.