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13 Solo [i] (2006-2007)

handle is hein.journals/sololoi13 and id is 1 raw text is: Fall 2006

--                            Vol 13 No. 

Estate Pl        ni
e ,,   0 C A

Estate planning for
same-sex couples is a sig-
nificant untapped market
for lawyers that demands
creativity to ensure clients
are properly protected. Con-
trary to stereotype, not all
lesbians and gay men are
independently wealthy
most are squarely in the
middle class-requiring
that same-sex couples take
Who's the New Guy and
What's Up?

Being Edith Bunker

Representing Same-Sex
Adoption Clients
Tax Issues Affecting
Same-Sex Couples
Domestic Partnership
Agreements

additional
steps to pre-
serve their
assets.
The basic
layout is the
same-last
will and testa-
ment, advance
directives,

durable power
of attorney and, possibly
either an inter vivos or tes-
tamentary trust-but there
are situations requiring
special attention.
- For an increasing
number of same-sex cou-
ples, providing for children
requires extra care. Too
often, only one parent is
legally recognized and
should that parent die or
become incapacitated, the
other parent could lose all
rights to contact with the
child. Include language in
the will and durable power

of attorney to address this
situation, but make clients
aware that the law is chang-
ing and there is no guaran-
tee a judge will honor the
provisions. In a guardian-
ship clause include a sen-
tence that the surviving
partner is recognized by the
decedent as the child's
parent and shall be given
priority as the guardian.
Also, provide an alternative,
naming the surviving part-
ner the guardian of the
(continued inside)

GEEA RICE, SOON  SML  FI DVSNAECN BAR ASOIAIO

By Joan M. Burda