The MSBA's Tax Section & Minnesota Lavender Bar Association Present
"Tax Planning for Same-Sex Couples"
This CLE program will educate lawyers about the elimination of bias / prejudice in the administration of Federal tax law. Due to the Defense of Marriage Act ("DOMA"), same-sex couples in marriages, committed relationships, or domestic partnerships are not treated the same as heterosexual married couples under the federal tax code. Tax benefits, filing statuses, exemptions, and anti-abuse provisions intended to recognize the non "arms-length" nature of a marital relationship are not applicable to same-sex couples, and often result in tax disparities.
Attorneys must advise their clients within the boundaries of current tax law, however, they can work to eliminate bias for same-sex coupled clients by utilizing various tax and estate planning techniques. Because same -sex partners are treated as unrelated individuals who deal with each other at an arms-length, various income and estate tax planning techniques are available to same-sex couples that are not available to heterosexual married couples.
Karen Sandler Steinert
1 hour of Elimination of Bias CLE credit applied for (152920)
Date: Thursday, February 17, 2011
Time: 3:30 p.m. to 4:30 p.m. - CLE Program
2:30 p.m. to 3:30 p.m. - Tax Law Section Council Meeting
Location: MSBA Offices
600 Nicollet Mall, Suite 380
Minneapolis, MN 55402
Section Members: Free
MLBA Members: Free
MSBA Members (But Not Tax Section Members): $10.00
Law Students: Free
Non-MSBA Members: $15.00
Teleconferencing and WebEx is available. Please indicate this option on your registration form or contact Kim Basting at firstname.lastname@example.org.
Refunds will be processed for cancellation requests received in writing on or before noon on the registration deadline. Requests should be directed to the event contact person listed at the bottom of this notice. Cancellation requests received after this time are not eligible for refunds. You may send a colleague in your place if you are unable to join us and the registration deadline has passed.
Requests for an exception to this policy should be directed to Elyse Farnsworth, Section Services Director, by e-mail or at (612) 278-6336