January 01, 2001

Estate and Gift Tax Planning for Nontraditional Families ( (2001, 15:01)

Estate and Gift Tax Planning for Nontraditional Families

Probate and Property, January/February 2001, Volume 15, Number 1

By Jerry Simon Chasen and Elizabeth F. Schwartz

With increasing frequency, families are living in situations in which there has been no civil marriage, either because a couple chooses not to marry or because they do not have the opportunity to marry. According to the General Accounting Office of the federal government, approximately 1,200 rights and responsibilities associated with civil marriage exist. Defense of Marriage Act, Letter Report, GAO/ OGC-97-16 (Jan. 31, 1997).  

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