Is Your Alimony Deductible?

By Guest Blogger Donald Paris, CPA, MST, CDFA Everyone knows that alimony (aka spousal support) paid is deductible by the spouse paying it, and income to the spouse receiving it. Most people think that all they need to do is to agree that alimony will be paid from one spouse to the other and it... Read More

Life After Windsor: Is DOMA Really Dead?

  On June 26, 2013, the Supreme Court issued its opinion in United States v. Windsor striking down the Defense of Marriage Act’s (“DOMA”) federal definition of marriage.  However, while people celebrated in the streets that “DOMA is finally dead,” this is only half true.   The DOMA legislation, which was passed during the Clinton administration,... Read More

Maryland Governor Makes History with Appointment of First Female Chief Judge

Following Chief Judge Robert M. Bell’s retirement from the Maryland Court of Appeals, Maryland’s highest state court, Governor Martin O’Malley appointed Judge Mary Ellen Barbera to head the state’s highest court.  Governor O’Malley also appointed Court of Special Appeals Judge Shirley M. Watts to take the seat of retiring Chief Judge Bell, bringing the number... Read More

Port v. Cowan: Still Significant or Diminished Dicta?

  In May 2012, the Court of Appeals of Maryland granted immediate certiorari to Port v. Cowan, a case involving denial of a same-sex divorce in the Circuit Court for Prince George’s County.  On appeal, the parties jointly argued that their California marriage should be recognized in Maryland for purposes of application of Maryland’s divorce... Read More

Surrogacy Agreement Legislation Recently Introduced in D.C. City Council

New legislation could reverse D.C.’s twenty-year ban on surrogacy agreements.  Last week, the D.C. Council heard testimony on the legislation that was first introduced earlier this year by Council Member David Cantania.  The bill allows D.C. residents above the age of 21 to enter into surrogacy agreements, provided that both the genetic parents and the... Read More

Uniform Collaborative Law Act Becomes Washington State Law

In May, Washington became the eighth (8th) state to enact the Uniform Collaborative Law Act (“UCLA”).  Washington joined Alabama, the District of Columbia, Hawaii, Nevada, Ohio, Texas and Utah as states that have enacted the uniform Act.  In 2013, the Act was also introduced in Illinois, Massachusetts, New Mexico, Oklahoma and South Carolina.  Zamani &... Read More

The Debate Around Surrogacy Contracts

It’s an old question sparked by a new debate.  In Louisiana, the State Legislature recently passed a bill setting up the legal framework to legalize surrogacy contracts for married, heterosexual couples.  The bill, as amended, specifically prohibits gay or unmarried couples from entering into surrogacy contracts in the state.  Currently, in the United States, state,... Read More