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Washington & Lee Law School
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  ALI-ABA Estate Planning Course Materials Journal
  Volume 11, Number 2, April 2005
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  • Married In Massachusetts: Now What?
        Virginia F. Coleman
        p.5                                                                                          +cite        
        For at least the time being, same-sex partners are free to marry in Massachusetts. As a result, it is inevitable that Massachusetts planners will be dealing with same-sex couples who have married there, and in due course planners outside Massachusetts will be dealing with same-sex couples who have married there and who have either moved out of state, or, while remaining Massachusetts residents, wish to exercise some marital right in another state. An important subject, therefore, is the extent to which same-sex couples who have married in Massachusetts will in fact be recognized as married in other jurisdictions, as well as for federal purposes. Updated from the ALI-ABA Course of Study Sophisticated Estate Planning Techniques, July 28-31, 2004.
  • Charitable Giving Without Trusts--Deduction Rules And Techniques
        Martin Hall
        p.39                                                                                        +cite        
        As a general rule, a donor is entitled to an income tax charitable contribution deduction for the full amount of the donor's contribution to a qualified charitable organization. In computing taxable gifts, a donor is allowed to deduct most charitable and similar gifts. ยง2522. Exceptions to these rules abound. The exceptions fall into three broad categories, analyzed in this outline: those arising from the legal character of the recipient organization; those arising from the type of prop- erty transferred; and those arising from the property interest transferred. Updated from the ALI-ABA Course of Study Charitable Giving Techniques, June 10-11, 2004.