레이블이 Public Accounting Report Survey 2011인 게시물을 표시합니다. 모든 게시물 표시
레이블이 Public Accounting Report Survey 2011인 게시물을 표시합니다. 모든 게시물 표시

2013년 11월 26일 화요일

About 'public accounting report 2011'|Report of the Public Accounts Committee: Wassup with MIB







About 'public accounting report 2011'|Report of the Public Accounts Committee: Wassup with MIB








QUESTION:               Is               state               law               failing               when               one               must               fight               to               preserve               certain               rights               attributed               to               married               people,               when               marriage               is               not               offered               to               same-sex               couples               and               one               dies               without               a               will?
               STATUTE:
               California               Probate               Code               §6401-6455.

"the               intestate               share               of               the               surviving               spouse               is               the               one-half               of               the               community               property               that               belongs               to               the               decedent               ...

As               to               quasi-community               property,               the               intestate               share               of               the               surviving               spouse               is               the               one-half               of               the               quasi-community               property               that               belongs               to               the               decedent               ...As               to               separate               property,               the               intestate               share               of               the               surviving               spouse               or               surviving               domestic               partner               ...


               (1)               The               entire               intestate               estate               if               the               decedent               did               not               leave               any               surviving               issue,               parent,               brother,               sister,               or               issue               of               a               deceased               brother               or               sister.

(2)               One-half               of               the               intestate               state               in               the               following               cases:               (A)               Where               the               decedent               leaves               only               one               child               or               the               issue               of               one
               deceased               child.

(B)               Where               the               decedent               leaves               no               issue               but               leaves               a               parent               or               parents               or               their               issue               or               the               issue               of               either               of               them.

(3)               One-third               of               the               intestate               estate               in               the               following               cases:               (A)               Where               the               decedent               leaves               more               than               one               child.

(B)               Where               the               decedent               leaves               one               child               and               the               issue               of               one               or               more               deceased               children.

(C)               Where               the               decedent               leaves               issue               of               two               or               more               deceased               children..."
               I.

PRELIMINARY               ANALYSIS:
               Our               Constitution               of               the               United               States               of               America               requires               our               States               to               honor               another               State's               public               laws               authorized               by               the               following               provision:               "Full               Faith               and               Credit               shall               be               given               in               each               State               to               the               public               Acts,               Records,               and               judicial               Proceedings               of               every               other               State.

Congress               may               by               general               laws,               prescribe               the               manner               in               which               such               acts,               Records               and               Proceedings               shall               be               proved,               and               the               Effect               thereof."               (The               Constitution               of               the               United               States,               Article               4,               §               I).

Our               country               is               built               upon               liberty               and               justice.

The               gay               and               lesbian               community               does               not               accept               conditions               for               more               controversy,               and               the               fight               for               basic               rights               must               persevere.

The               California               Constitution,               §               1               and               7,               Article               1,               promises               not               to               take               away               inalienable               rights,               thus               supporting               the               role               of               this               report.
               Author               Rose-Marie               Chaperon,               blogs               "At               its               heart,               bias               behaviors,               stereotyping               and               discrimination               towards               anyone               or               any               group               all               stem               from               a               lack               of               understanding               or               an               unwillingness               to               address               how               the               words               and               actions               of               one               person               can               be               offensive               for               another."               Chaperon,               http://searchwarp.com/swa457780-The-Fear-Of-The-Unknown.htm,               (March               31,               2009).

And               President               Franklin               D.

Roosevelt               acknowledges               the               issue               during               Inaugural               Address               March               4,               1933,               and               communicates               to               the               American               Public               "the               only               thing               we               have               to               fear               is               fear               itself."               Later,               also               quoted               by               President               John               F.

Kennedy.
               Americans               have               experienced               a               legacy               of               fighting               to               preserve               life,               liberty               and               equality.

Discrimination               coupled               with               racism               fuels               the               world's               fear-based               values               and               conscious               image               of               what               should               be.

Given               American's               have               the               Freedom               to               Speak               what               they               wish,               creating               a               bubble               of               what               the               general               public               will               believe               to               be               the               truth,               we               must               offer               another               view.

While               addressing               these               issues               at               the               grass               roots               level               often               contributes               to               an               immediate               community               awareness[1],               it               is               also               important               to               address               these               issues               with               legislation               making               resolution               to               conflict               a               regulated,               mandated               and               therefore,               supported               by               our               Government.
               Racism,               by               its               simplest               definition               "is               the               belief               that               race               is               the               primary               determinant               of               human               traits               and               capacities               and               that               racial               difference               produce               an               inherent               superiority               of               a               particular               race."               Reverend               Raymond               J.

Boland,               Racism               in               Our               Society,               Diocese               Kansas               City               March               (2001)[2].

People               with               racist               beliefs               exhibit               stereotype-based               prejudices               towards               individuals               and               groups               of               people               according               to               their               race.

When               racism               comes               to               mind,               one               must               think               of               cultural               discrimination,               xenophobia,               last               but               not               least               age,               gender               and               sexual               orientation               discrimination.

We               have               historically               witnessed               civil               rights               violations               rooted               by               hate               and               discrimination.

Organizations               like               the               Ku               Klux               Klan               dehumanize               classes               in               order               to               advance               their               genocidal               intent.

Old               Germany               used               differences               in               others               as               a               crutch               supporting               hate               and               killing               millions               of               jews               and               other               social               groups               that               did               not               fit               Hitler's               perception               of               the               perfect               race.

Diversity               enriches               our               lives               and               should               be               celebrated,               not               condemned.

When               we               attack               a               person's               difference               as               a               political               and               religious               stand;               the               disparate               impact               is               undeniable               and               then               justifiable               to               Americans.
               Marriage
               Unfortunately               same-sex               couples               face               discrimination               and               moral               scrutiny               as               they               ask               for               the               identical               rights               given               to               a               wedded               man               and               woman.

Our               state               laws               fail               when               we               must               fight               with               differing               state               laws               on               same-sex               marriage               in               order               to               secure               our               estates               and               ourselves.

A               marriage               recognized               in               every               state               traditionally               has               preserved               certain               rights               on               the               spouse               (right               to               inheritance,               tax               benefits,               property               rights,               medical               decision               rights               etc.)[3]               This               is               where               a               couple               of               the               same               gender               run               into               issues.

Marriage               should               be               treated               as               the               universal               right               we               as               human               beings               and               United               States               residents               and               citizens               fundamentally               comprise.

(See               Moran               v.

Moran,               188               Ariz.

139,               933               P.2d               1207,               1996               Ariz.

App.

LEXIS               167,               222               Ariz.

Adv.

Rep.

5,               116               No.

33               Ariz.

Bus.

Gaz.

31               (Ariz.

Ct.

App.

1996;               www.originalintent.org).

The               OriginalIntent.org               advocacy               group               fights               for               bringing               Republicans               back               to               grass               roots-Republican               roots.

So               far,               most               republican               organizations               fight               heavily               against               same-sex               marriage               and               believe               these               kinds               of               marriages               are               voidable               and               invalid;               even               though               they               concede               marriage               is               a               basic               right               protected               without               interference.

Moran               explains               the               1877               Meister               v.

Moore               Supreme               Court               Case               where               the               court               decided               when               there               is               no               statute               voiding               certain               kinds               of               marriages,               statutes               requiring               a               marriage               licenses               in               order               for               a               marriage               to               be               valid,               should               just               stay               a               prescribed               process               and               not               a               required               method.

(see               Moran,               at               144;               Meister               v.

Moore,               96               U.S.

76,               1877).
               The               meaning               of               marriage               has               long               been               supported               by               national               religious               affiliations               often               quoting               the               passage               in               Matthew               19:4-6,               quoting               Genesis,               "marriage               is               to               be               one               man               for               one               woman               for               life".

California               Family               Code               §300               (a)               states               "[m]arriage               is               a               personal               relation               arising               out               of               a               civil               contract               between               a               man               and               a               woman,               to               which               the               consent               of               the               parties               capable               of               making               that               contract               is               necessary."               Since               then,               California               has               enacted               registered               Domestic               Partner               laws               (Stats.

2003,               ch.

421,               §               15),               however,               the               benefits               gained               are               still               unmatched               by               a               legal               marriage               and               the               definition               including               language               is               that               between               a               woman               and               man               has               not               changed.

(See               In               re               Marriage               Cases,               43               Cal.

4th               757,               793               (Cal.

2008)).
               Marriage,               in               the               eyes               of               the               law               is               an               establishment               that               provides               special               privileges               and               benefits;               (i.e.)               like               a               wedded               couple's               monetary               affairs               is               often               seen               bounded               together.

Since               2004,               being               married,               which               is               useful               when               it               comes               to               granting               taxation               and               inheritance               for               same               sex               couples,               provided               they               have               applied               to               obtain               their               domestic               partnership               recognized               by               the               registration               authority.

Today,               same-sex               couples               cannot               rely               on               their               own               state's               marriage               and               civil               union               laws               to               preserve               their               lives               and               legacies,               but               must               also               make               certain               to               register               in               whatever               state               they               may               be               in,               if               they               want               to               cover               their               six.

Without               registering               in               every               state,               same-sex               marriages               are               not               recognized.

In               some               cases,               like               divorce               and               re-marriage,               couples               should               be               fully               knowledgeable               of               laws               on               Inheritance               Tax               as               Estate               and               Gift               Tax               exempted               in               a               spouse               to               spouse               transaction.In               this               report,               I               will               refer               to               the               meaning               of               spouse               as               "one's               husband               or               a               wife               by               lawful               marriage;               a               married               person."               (Black's               Law               Dictionary               1438,               Deluxe               8th               Ed.

Thompson-West               (2004)).

Another               important               definition               to               highlight               is               a               putative               spouse;               which               is               one               "who               has               a               good               faith               belief               of               the               validity               of               [4].
               In               order               for               the               husband               or               wife               privilege,               a               legal               marriage               license               must               be               provided,               not               a               domestic               partnership               registration,               according               to               California               Statutory               law.
               Velez               v.

Smith               offers               facts               where               two               women               sustaining               a               long-term               relationship,               registered               as               domestic               partners               with               the               city               and               county               of               San               Francisco.

After               several               years               together,               Velez               fell               sick               with               Muscular               Sclerosis.

After               two               years               of               her               illness,               Smith               (Velez's               domestic               partner),               filed               a               notice               to               terminate               the               domestic               partnership.

Since               Velez               and               Smith               shared               joint               accounts,               health               care               benefits               where               Velez               was               under               Smith's,               and               pension               benefits               Velez               would               befall               the               party               harmed               in               this               deal.

Velez               countered               Smith's               complaint               with               a               motion               to               strike               on               the               basis               Velez               detrimentally               relied               on               Smith's               partnership.

The               courts               granted               the               motion               on               the               basis               Smith               had               no               legal               right               to               terminate               a               partnership               that               did               not               exist               since               Smith               and               Velez               never               registered               with               the               State               of               California,               a               requirement               under               the               Domestic               Partner               Rights               and               Responsibilities               Act               of               2003.

Local               rules               and               registration               does               not               imply               registration               with               the               State,               therefore               their               registration               in               the               city               and               county               of               San               Francisco               did               not               satisfy               State               requirements.

Because               the               court               determined               they               were               not               in               compliance,               the               court               did               not               entertain               other               spousal               complaints               (Velez               also               requested               standing               as               a               putative               spouse               in               order               to               preserve               the               current               benefits               she               was               receiving).
               The               gap               here               is               Velez               receives               healthcare               and               other               benefits               because               she               is               registered               with               Smith               in               their               local               county,               but               neither               can               exercise               or               enforce               any               power               to               maintain               or               to               delete.

This               case               supports               the               position,               unless               same-sex               couples               know               and               register               with               the               requisite               authority,               even               if               they               are               registered               with               their               local               government,               their               registration               is               moot.
               A               2005               California               Supreme               Court               decision               highlights               "Section               15               of               the               California               Domestic               Partner               Rights               and               Responsibilities               Act               of               2003               (CDPRRA)               requires               that               the               act               be               construed               liberally               in               order               to               secure               to               eligible               couples               who               register               as               domestic               partners               the               complete               range               of               legal               rights,               protections               and               benefits,               as               easily               as               all               of               the               responsibilities,               obligations,               and               duties               to               each               other,               to               their               children,               to               third               parties               and               to               the               state,               as               the               laws               of               California               extend               to               and               impose               upon               spouses.

Stats.

2003,               ch.

421,               §               15."               Koebke               v.

Bernardo               Heights               Country               Club,               36               Cal.

4th               824,               *;               115               P.3d               1212,               **;               31               Cal.

Rptr.

3d               565,               ***;               2005               Cal.

LEXIS               8359.

I               am               not               clear               in               Velez,               this               concept               applied.

Had               the               law               been               applied               liberally,               courts               could               have               found               compliance               in               registration               and               could               have               at               least               been               discussed.
               Koebke               fought               against               the               Bernardo               Heights               Country               Club               for               the               identical               rights               the               Country               Club               offered               its               heterosexual               members               -               allowing               member's               spouses               to               golf               and               unrestricted               access               to               the               club.

Koebke               and               her               spouse               (a               woman)               were               denied               this               benefit               even               though               they               were               registered               with               the               State               of               California               in               compliance               with               the               CDPRRA.

Discrimination               based               on               marital               status,               the               principal               complaint               here,               created               a               conflict               since               domestic               partnership               is               not               an               expressed               term               listed               in               the               Civil               Rights               Act               and               thus               suspect.

The               action               is               implied,               however,               since               the               CDPRRA               was               created               with               intent               domestic               partners               would               retain               all               the               benefits               married               persons               have.

Judge               Moreno               ruled               to               permit               the               introduction               of               a               discriminatory               action               because               facts               were               found               that               the               Country               Club               inconsistently               applied               the               spousal               privilege               and               allowed               partners               of               unmarried               to               golf               there               regularly,               but               denied               this               right               to               Koebke               analogous               to               the               African               American               "cut-in-line               case"               (Koebke               quoting               from               Everett               v.

Superior               Court,               104               Cal.App.4th               388               (2002)).

Judge               Werdegar               concurred               in               part               (agreeing               with               domestic               partnership               is               not               an               observed               class               for               discrimination               under               the               Civil               Rights               Act),               and               dissented               in               part               (that               the               Country               Club               discriminated               under               the               earlier               Act               and               the               new               revised               one,               which               warranted               a               sexual               orientation               discrimination               claim               rather               than               a               marital               discrimination               claim).
               Without               expressed               terms               and               unambiguous               meaning,               our               courts               will               freely               interpret               whatever               just               cause               they               can               think               up.

While               California               statutes               seemingly               embraces               the               same-sex               couple,               you               can               see,               even               California               laws               do               not               bear               the               highest               requirement               same-sex               couples               desire,               and               that               is               to               have               the               aforementioned               rights               and               duties               applied               to               married               persons.
               It               is               no               wonder               we               have               such               high               divorce               rates,               as               how               can               Americans               take               Marriage               seriously?

Many               can               think               of               reasons               why               we               find               divorce,               just               as               it               is               natural               to               realize               the               flaws               in               others.

When               Marriage               is               only               offered               under               certain               circumstances               and               upheld               on               the               status               of               the               institution               and               tradition,               rather               than               love;               why               would               even               the               most               reasonable               person               see               the               significance               and               value               Marriage               brings?

Because               what               we               see               in               America               today               are               Marriages               of               convenience,               Marriages               of               money,               Leave-It-To-Beaver-unrealistic               and               truly               inauthentic               behind               the               scenes.

We               are               missing               a               spectrum               of               relationships               built               on               love               and               examples               of               what               Marriage               is               really               about               when               we               tighten               constraints               about               who               should               be               married               and               who               should               not.

When               the               net               is               cast               widely,               we               tend               to               catch               more               colorful               fish               and               a               wide               variety               that               gives               us               a               clearer               picture               of               the               world.

We               must               allow               people               to               marry               who               they               wish,               without               constraint,               and               that               should               be               the               public               view.
               Wills               and               Intestate               Succession               applied               to               Unmarried               Persons
               Wills               have               long               served               a               resolution               to               specify               a               distribution               of               assets               a               deceased               person               intends,               ((i.e.)               when               I               die,               my               car               goes               to               Iliana               and               her               children,               etc.).

Most               states               have               statutes               defining               and               codifying               Intestate               Succession;               determining               distribution               of               a               deceased               person's               assets               should               they               die               without               a               will               or               trust.

It               is               in               this               scenario,               same-sex               couples               also               have               serious               concerns.
               Wills               (see               Appendix               B               for               sample)               have               long               served               a               resolution               to               specify               a               distribution               of               assets               a               deceased               person               intends,               ((i.e.)               when               I               die,               my               car               goes               to               Iliana               and               her               children,               etc.).
               In               a               recent               California               case,               a               party,               denied               his               spousal               property               because               his               marriage               was               considered               null               and               void,               filed               a               claim               reviewed               in               the               Appellate               Court.

(Estate               of               DePasse,               97               Cal.

App.

4th               92;               118               Cal.

Rptr.

2d               143;               2002               Cal.

App.

LEXIS               3287;               2002               Cal.

Daily               Op.

Service               2762;               2002               Daily               Journal               DAR               3343).

The               facts               here               are               a               common               and               frequent               scenario               in               comparable               situations               with               same-sex               couples.

Ms.

DePasse               was               very               sick               and               hospitalized               when               she               and               Jack               Harris               married.

Depasse               and               Harris               lived               together               and               when               DePasse               became               terminally               ill               and               hospitalized,               through               a               holographic               will[5]               make               her               brother               Executor               of               her               Estate               and               donated               her               assets               (about               4.5               million               dollars,               plus               other               expensive               art               and               furniture               pieces)               to               diverse               organizations.

DePasse               did               not               mention               Harris               in               her               holographic               will               (handwritten               by               the               testator,               and               unwitnessed               will).

The               day               before               she               died,               the               hospital               chaplain               performed               the               Harris-DePasse               marriage               ceremony,               which               they               wanted               since               they               had               planned               to               marry               anyway.

The               two               never               had               a               license               issued               since               DePasse's               illness               was               imminent;               however               facts               seem               sure               of               the               couple's               intent.

After               DePasse's               death,               Harris               claimed               one-half               interest               in               DePasse's               estate               through               a               property               petition,               as               a               surviving               spouse.

DePasse's               brother               challenged               the               petition               claiming               their               marriage               was               not               valid               because               the               two               did               not               have               a               marriage               license.

The               court               ruled               a               properly               registered               license               "was               a               prerequisite               for               a               valid               marriage               in               California               and               that               Harris               was               not               entitled               to               inherit               as               a               putative               spouse.

Harris               was               not               a               putative               spouse               because               he               did               not               have               an               objectively               reasonable,               good               faith               belief               that               he               was               lawfully               married."               Judges               Mihara,               and               O'Farrell               agreed               and               affirmed               the               lower               court's               ruling.
               Harris               claimed               to               possess               several               items               given               to               him               as               a               gift.

These               categorized               items               listed               as               DePasse's               items               and               were               taken               away.

Again,               another               sad               but               normal               occurrence               among               same-sex               couples.

A               Judge               and               Court               may               yet               gain               some               resolve,               excuse,               whatever               you               like               to               call               it,               to               refute               someone's               marriage,               unless               the               language               of               the               law               is               changed.

Moreover,               without               same-sex               right               to               Marriage,               a               same-sex               couple               does               not               have               the               same               expressed               rights               due               to               a               Putative               Spouse               or               Common               Law               Spouse.
               The               sole               purpose               we               have               litigation               within               the               area               of               Wills               and               Intestacy               is               to               respect               a               person's               asset               allocation               and               intent               for               those               she               left               behind.

In               a               grass               roots               case,               the               court               decided               in               Estate               of               Russell               v.

Russell,               43               Cal.

App.

2d               319;               110               P.2d               718;               1941               Cal.

App.

LEXIS               659               (1941),               "the               surviving               wife               shall               be               entitled               to               her               share               of               her               deceased               husband's               estate               as               fully               and               completely               as               though               he               had               died               intestate."               I               believe               facts               were               persuasive               of               DePasse's               intent,               otherwise               why               get               married               at               the               final               moment               before               death?

I               believe               we               should               be               looking               to               the               Four               Corners               Doctrine               supported               by               articulable               facts,               much               like               what               happens               in               the               Criminal               Law               case,               in               order               to               establish               reasonable               intentions.

Laws               today               does               not               complete               the               gap               of               the               deceased               desired               intent               and               therefore               leaves               those               who               have               not               registered               a               will,               updated               their               will               or               provided               some               other               form               of               verifiable               intentions               open               to               strangers               interpretations.

As               applied               to               all               persons,               having               an               updated-detailed               will               is               always               the               best               option,               in               order               to               eliminate               doubt.
               No               Express               Terms               in               the               Statute               Lead               to               a               Court's               Interpretation               of               Whatever               They               Want               it               to               Be.
               Only               a               few               states               have               excluded               the               term               marriage               is               'between               man               and               woman',               allowing               for               all               persons               to               marry,               regardless               if               they               are               heterosexual               or               homosexual.[6]               A               statute               codified               for               some               intent               our               legislation               needed               to               put               in               force               may               have               ambiguous               terms.

"A               court               begins               by               examining               the               language               of               the               initiative               statute,               giving               the               words               their               usual               and               ordinary               meaning,               viewed               in               the               context               of               the               statute               as               a               whole               and               the               overall               statutory               scheme.

If               the               terms               of               the               statute               are               unambiguous,               the               court               presumes               the               lawmakers               meant               what               they               said,               and               the               plain               meaning               of               the               language               governs."               Knight               v.

Superior               Court,               128               Cal.

App.

4th               14;               26               Cal.

Rptr.

3d               687;               2005               Cal.

App.

LEXIS               521;               2005               Cal.

Daily               Op.

Service               2894;               2005               Daily               Journal               DAR               3889.
               In               this               case,               California               citizens               refuted               the               existence               of               the               Domestic               Partnership               Act               and               request               it               be               voided               and               the               words               relating               to               'one               man               and               one               woman'               be               removed               as               the               definition               of               marriage               in               Cal.

Fam.

Code               308.5.

Without               this               expressed               term               the               courts               are               left               to               interpret               and               add               to               the               meaning               excluding               same-sex               partnerships;               even               with               the               Domestic               Partnership               Act.

Plaintiffs               in               Knight               say               when               there               is               no               expressed               term               allowing               for               same-sex               persons               included               in               the               definition               of               marriage,               there               is               ambiguity               and               left               to               interpretation               which               disparately               impacts               the               gay               and               lesbian               community.

They               rely               on               the               Code               of               Civil               Procedure               §1858               "prohibited               a               court               from               interpreting               an               unambiguous               statute               in               such               a               way               as               to               cause               it               to               conform               to               a               presumed               intent               that               was               not               expressed."               Id.

The               court               here               acknowledged               that               the               Domestic               Partnership               Act               was               not               an               amendment               to               the               Cal.

Fam.

Code               and               provides               Domestic               Partners               the               same               benefits               as               married               persons.

Since               there               is               no               adverse               effect               of               this               act,               the               court               denied               the               claim.
               California               is               the               most               liberal               state               and               still               has               yet               to               re-write               the               definition               of               marriage.
               III.

RIGHTS               BEFORE               DEATH.
               When               a               person               cannot               make               medical               decisions,               an               issue               arises               as               to               who               has               a               valid               authorization               to               make               life-ending               decisions               without               a               power               of               attorney               or               Living               Will.

A               Living               Will               (see               Appendix               A               for               sample)               is               "an               instrument,               signed               with               the               formalities               statutorily               required               for               a               will,               by               which               a               person               directs               that               his               or               her               life               not               be               artificially               prolonged               by               extraordinary               measures               when               there               is               no               reasonable               expectation               for               recovery               from               extreme               physical               or               mental               disability."               Black's               Law               Dictionary               653,               Deluxe               8th               Ed.

Thompson-West               (2004).

This               is               also               called               a               Durable               Power               of               Attorney,               or               Medical               Directive               (see               Appendix               C               for               sample.)               Deciding               if               one               shall               be               allowed               to               die               should               be               very               personal,               made               by               someone               who               is               very               close               and               dear,               and               someone               who               will               reach               that               determination               with               the               greatest               interest               in               that               person               or               to               what               that               individual               would               want               for               themselves.

More               oft               than               not,               in               a               same-sex               couple,               if               one               becomes               ill,               family               only,               is               allowed               to               make               medical               decisions               in               general,               unless               a               Medical               Directive               is               in               place.

Thus,               excluding               the               partner               altogether.

Even               a               spouse               succumbs               to               a               conflict               against               the               family               in               the               event               there               is               no               Medical               Directive               to               get               someone               off               life-support.

(See               Terry               Schiavo               Supreme               Court               case               decision               (04A825               Schiavo)               Ex               Rel.

Schindler               v.

Schiavo,               544               U.S               ___               (2005).[7]
               The               very-visible               Sciavo               case,               in               the               year               2004,               health               care               professionals,               spouses               and               families               argued               over               this               issue               that               they               may               require               a               document               directing               those               in               the               health               care               profession               should               a               time               come               where               they               could               not               advocate               for               themselves.

Terry               Sciavo               collapsed               with               a               heart               attach               at               a               remarkably               young               age.

Due               to               the               lack               of               oxygen               to               her               brain,               Terry               lost               brain               activity               and               had               to               undergo               feeding               tubes.

Terry's               husband               was               placed               as               guardian.

Terry's               husband               and               parents               were               in               an               endless               battle               of               whether               Terry               should               remain               on               feeding               tube               or               not.

Terry's               parents               believed               her               husband               was               abusive               and               consequently               should               not               stay               in               control               of               making               those               decisions.

Since               Terry               had               no               Medical               Directive,               her               husband               could               legally               decide               to               withdraw               the               feeding               tube,               allowing               Terry               to               die.

The               conflict               between               parents               and               husband               went               all               the               way               to               the               Supreme               Court,               expending               even               more               resources.[8]               The               Florida               Supreme               Court               overturned               the               lower               court's               decision               to               allow               legislators               to               intervene               in               such               a               scenario,               whereby               Terry's               feeding               tube               was               re-inserted,               keeping               her               alive.
               A               Living               Will               is               a               good               idea               in               order               to               list               directions               for               what               to               do               when               you               cannot               speak               for               yourself               or               end               up               in               a               situation               like               Terry               Sciavo.

At               a               minimum               you               will               have               some               say-so               should               you               not               be               able               to               talk               or               communicate.

In               the               event               this               issue               arises               when               you               are               in               your               young               twenties,               it               maybe               difficult               to               actually               realize               this               Directive               is               available,               but               a               prolonged               life               may               indicate               a               whole               lot               more               than               if               maybe               you               are               Eighty               years               old.

These               kinds               of               decisions,               whether               you               want               certain               directives               to               occur               if               you               are               20,               versus               50               versus               80               years               old;               different               care               maybe               desired,               i.e               the               sum               of               funds               spent               by               your               family.

Or,               you               may               need               to               modify               your               directive               every               decade               depending               on               your               life               changes.

Significant               issues               like               this               should               be               looked               at               and               resolved               in               reference               to               the               Medical               Directive,               thus               having               secured               your               intentions               for               yourself.

(See               Sample               Living               Will               at               then               end               of               this               report               -               Appendix               A).
               Domestic               Partners               and               same-sex               partners               will               not               have               access               to               essential               healthcare               information               without               a               properly               executed               medical               directive               or               durable               power               of               attorney.

The               last               thing               a               person               wants               to               face               when               their               partner               is               sick               or               incapacitated,               is               that               they               cannot               get               their               health               status               or               communicate               their               true               intentions               on               their               life.

Another               problem               resolved               should               Marriage               laws               are               expressly               changed               to               include               all               persons.
               IV.

RIGHTS               AFTER               DEATH.
               Inheritance.
               An               inheritance               is               the               "property               received               from               an               ancestor               under               the               laws               of               intestancy."               Black's               Law               Dictionary               799,               Deluxe               8th               Edition               Thompson-West               (2004).

Inheritances               occur               usually               via               a               trust               or               will.

Absent               a               will               or               trust,               intestacy               statutes               in               your               state               determines               the               deceased               asset               distribution.

Cal.

Prob.

Code               §               6214.

In               contrast,               a               gift[9]               given               inter               vivos               can               cost               you               a               lot               of               money               if               you               give               more               than               the               annual               exemption               (as               of               2008,               $1,000,000)               and               file               a               Gift               Tax               Return               with               the               IRS.

(See               IRS               Form               Attached               -               Appendix               D.)
               Sometimes               a               couple               has               been               together               for               a               long               while.

Many               believe               if               a               couple               has               domiciled               together               for               a               specific               amount               of               time,               they               can               enjoy               all               the               benefits               of               a               lawful               marriage,               including               in               respect               to               inheritance               tax;               as               Common-Law               marriage               provides.

This               does               not               pertain               to               same-sex               couples.

If               one               lives               with               a               long               term               partner               they               have               no               right               to               the               decedent's               estate               unless               you               specify               in               your               will               that               they               receive               some,               part               or               all               of               the               decedent's               estate.
               The               Federal               Estate               Tax               is               "a               tax               on               your               right               to               transfer               property               at               your               death.

It               consists               of               an               accounting               of               everything               you               own               or               have               certain               interests               in               at               the               date               of               death."               United               States               Department               of               Treasury,               Internal               Revenue               Service,               www.irs.gov.
               When               you               die,               you               may               gift               your               estate               to               your               heirs               and               earn               a               tax,               but               transfers               to               spouses               are               exempt.

Under               present               law,               the               federal               estate               tax               will               be               repealed               as               of               January               1,               2010.

Today's               law               outlines               exclusion               amounts               per               Estate               up               to               year               2010.

Today's               law               outlines               exclusion               amounts               per               Estate               up               to               year               2010.[10]               President               Obama's               plan               is               to               abolish               the               Estate               Tax               measures               extending               it               beyond               year               2010.[11]
               Married               persons               and               Civil               Partners               are               free               from               Inheritance               Tax.

A               person's               Estate               passes               with               no               tax               to               their               wife,               spouse               upon               their               death               in               the               state               of               California.

(See               Estate               of               Carl               Heim               v.

Commission               of               Internal               Revenue,               914               F.2d               1322               (1990)               "The               marital               deduction               permits               transfer               of               property               within               the               marital               unit,               and               thus               avoidance               of               taxation               of               that               property               in               the               estate               of               the               decedent,               only               if               the               property               passes               outright               to               the               surviving               or               donee               spouse.")               Also,               any               gifts               they               make               to               their               marriage               or               domestic               partner               will               be               free               from               tax.

Id.

But               in               the               event               that               partner               dies,               the               gifts               passing               to               your               partner               can               incur               more               tax               than               it               would               if               passing               on               the               matching               gifts               your               children.

"In               community               property               states,               each               spouse               is               deemed               to               own               one-half               of               the               community               property.

Therefore,               one-half               of               the               community               property               generally               is               taxed               in               the               estate               of               the               first               to               die               ...;               the               remaining               one-half               is               taxed               when               transferred               ...

by               the               surviving               spouse."               Id.

Thus,               property               is               then               double-taxed.[12]
               Estateof               Bond               v.

Commissioner[13]quotes               26               U.S.C.S               2056               "As               set               forth               in               the               statute,               a               terminable               interest               exists               if               three               conditions               are               met.

First,               the               interest               must               be               one               that               will               lapse               or               terminate               upon               the               occurrence               or               nonoccurrence               of               an               event,               or               upon               the               lapse               of               time;               second,               upon               the               failure               of               the               interest               of               the               surviving               spouse."               Therefore,               in               a               same-sex               relationship,               if               they               are               not               determined               as               spouses               and               not               within               a               'marital               unit'               as               Heim               suggests,               the               surviving               partner               will               be               tax               blasted.
               We               deliver               another               reason               here               same-sex               couples               must               go               above               and               beyond               what               a               married               person               must               do               in               order               to               avoid               a               pitfall.

Same-sex               couples               must               know               every               state's               policy               to               be               sure               they               are               registered               appropriately,               whereas               a               married               couple               simply               enjoys               the               benefit               that               because               they               are               married               in               Texas,               no               matter               where               they               may               move               to,               their               marriage               benefits               travel               with               them               and               are               honored               by               every               state.
               Non-               Common-Law               States.
               Texas,               California               and               other               states               have               a               common-law               marriage               system.

Other               non-community               property               states,               it's               usually               simple               to               determine               which               spouse               owns               what.

Non-community               states               division               laws               determine               if               only               your               name               is               in               the               deed,               registration               certificate               or               alternative               title               paper,               it's               yours.

You               can               leave               your               possessions               to               whoever               you               want,               provided               your               spouse               has               a               right               to               claim               a               certain               share               after               your               death.
               The               non-common               law               states               say               there               is               no               requirement               that               property,               acquired               during               marriage,               owned               by               both               spouses.

To               protect               spouses               from               being               disinherited,               most               of               these               states               provide               a               surviving               spouse               the               right               to               claim               one-fourth               to               one-third               of               the               late               spouse's               estate,               no               matter               what               the               will               provides.

Cal.

Prob.

Code               §142.

As               discussed               earlier,               whether               the               surviving               spouse               can               claim               property               will               depend               on               whether               a               lawful               marriage               exists,               and               sometimes               how               long               the               marriage               lasted.

These               requirements               can               be               enforced               when               the               survivor               goes               to               court               and               claims               the               percentage               allowed               by               law.

The               surviving               spouse               can               elect               to               use               the               widow's               election               or               what               is               devised               in               the               will.
               Example:               Husband's               leaves               $580,000               in               his               will,               to               his               fourth               wife,               Sally,               then               divides               the               remainder               of               his               property,               equaling               $900,000,               to               his               three               sons               from               a               previous               marriage.

If               Sally               is               happy               with               her               inheritance,               then               no               issues               arise.

If               Sally               wants               more,               she               can               choose               to               claim               a               portion               of               Husband's               estate               instead,               and               get               more               than               $580,000.

If               she               does,               Husband's               three               sons               will               take               what's               left.
               If               the               title               contains               you               and               your               spouse's               names,               each               of               you               will               own               a               half               interest.

Your               can               give               away               or               leave               that               half-interest               depends               on               how               you               and               your               spouse               share               ownership.

"The               most               important               difference               between               a               tenancy               by               the               entirety               and               a               joint               tenancy               or               tenancy               in               common               is               that               a               tenant               by               the               entirety               may               not               sell               or               give               away               his               interest               in               the               property               without               the               consent               of               the               other               tenant.

Upon               the               death               of               one               of               the               spouses,               the               deceased               spouse's               interest               in               the               property               devolves               to               the               surviving               spouse,               and               not               to               other               heirs               of               the               deceased               spouse.

This               is               called               the               right               of               survivorship.

Tenants               in               common               do               not               have               a               right               of               survivorship.

In               a               tenancy               in               common,               persons               may               sell               or               give               away               their               ownership               interest.

Joint               tenants               do               have               a               right               of               survivorship,               but               a               joint               tenant               may               sell               or               give               away               her               interest               in               the               property.

If               a               joint               tenant               sells               her               interest               in               a               joint               tenancy,               the               tenancy               becomes               a               tenancy               in               common,               and               no               tenant               has               a               right               of               survivorship."               West               Encyclopedia               of               American               Law,               2nd               Edition,               Thomson               Gale               (2005).[14]
               Only               at               a               date               of               separation               will               you               know               for               certain               your               property               does               not               pass               to               the               spouse.

If               one               chooses               to               marry               again,               it               is               probably               prudent               to               create               a               new               will               as               normally               a               couple               will               acquire               lots               of               property               between               each               other               which               can               constitute               great               value.

A               will               ensures               the               allocation               of               your               property               is               the               direction               you               like               it               to               go.

The               same-sex               couple               will               not               benefit               in               most               states               today,               however.

The               majority               do               not               recognize               same-sex               unions               as               a               marriage               and               therefore               the               couple               is               not               considered               a               spouse               -               who               would               benefit.
               Community               Property               States.
               Rules               are               a               relatively               more               involved               in               a               Community               Property               State.

Generally,               in               community               property               states,               money               earned               by               a               spouse               during               marriage,               and               all               property               bought               or               acquired               during               marriage,               with               those               earnings,               are               considered               community               property               and               owned               50/50%               husband               and               wife.

Debts               acquired               during               marriage               are               generally               debts               of               the               couple.

Cal.

Prob.

Code               §13560.

At               the               death               of               one               spouse,               the               community               property               goes               to               the               surviving               spouse               unless               there               is               a               will               laying               out               the               allocation               of               property.
               The               same               issue               arises               here               as               mentioned               before               with               same-sex               couples.

Until               all               States               recognize               a               same-sex               union               as               a               marriage,               same-sex               couples               will               not               be               protected               and               observe               the               same               benefit               in               a               community               property               state               that               does               not               recognize               the               marriage.
               Intestate               Succession               according               to               California               Probate               Code.
               When               a               person               dies               without               a               will               or               trust,               they               die               intestate               and               the               laws               of               intestate               succession               apply               to               who               will               inherit               the               estate.

Usually               the               division               is               as               follows:
               1.

a.

Is               the               decedent               married?
               If               NO:
               To               the               decedent's               children,               who               take               in               equal               shares               if               they               are               in               the               same               generation.
               b.

Is               the               decedent               a               California               registered               domestic               partner?[15]
               If               NO:               decedent's               partners               children               get               nothing.
               2.

If               no               children               or               other               issue               (grandchildren,               great-grandchildren,               etc.)               living,               the               estate               goes
               To               the               decedent's               parents.
               3.

If               no               parents               living,
               To               the               estate               is               distributed               to               the               issue               of               the               parents               (decedent's               brothers/sisters).
               5.

If               there               no               brothers               or               sisters,
               To               the               decedent's               grandparents               will               inherit               the               estate.
               6.

If               no               grandparents,               then
               To               the               issue               of               the               grandparents               will               inherit               the               estate               (aunts,               uncles,               cousins).
               7.

If               there               are               no               cousins
               To               next               of               kin               in               equal               degree,               usually               2nd               and               3rd               cousins.
               In               summary               of               the               Intestate               succession               laws,               a               same-sex               couple               hits               another               brick               wall,               even               if               they               are               registered               or               legally               married               in               another               state.

California               law               specifically               mentions               being               registered               in               the               state               of               California.(Cal.

Prob.

§37               (a)),               thus               is               not               encompassing               in               any               other               state's               acknowledgements.
               V.

CONSTRUCTIVE               TRUST               AS               A               REMEDY.
               A               constructive               trust               is               a               "trust               by               operation               of               law               which               arises               contrary               to               intention               and               against               the               will,               declared               against               one               who,               by               fraud,               actual               or               constructive,               by               duress               or               abuse               of               confidence,               by               commission               of               wrong,               or               by               any               form               of               unconscionable               conduct,               artifice,               concealment,               or               questionable               means,               either               has               obtained               or               holds               the               legal               right               to               property               which               he               ought               not,               in               equity               and               good               conscience,               hold               and               enjoy."Ballentine's               Law               Dictionary,               3rd               Edition;               54               Am               J1st               Trusts               218.

The               harmful               effects               applying               Family               Law               Code               in               a               contractual               manner               deems               intimate               situations               of               a               lesser               good.

Not               only               is               inheritance               impacted,               but               also               adoption,               child               custody,               disability               reliances               and               medical               decision-making.

Since               in               most               cases,               same-sex               relationships               in               dissolution               will               not               have               remedies               and               rights               available               as               married               couples               have,               courts               are               looking               to               apply               Constructive               Trust               law               to               alleviate               unjust               enrichment               factors.

A               1976               case               involved               a               married               couple               who               decided               to               separate,               but               still               live               together               which               raised               the               issue               of               how               property               should               be               distributed               thereafter.

Marvin               v.

Marvin,               18               Cal.

3d               660;               557               P.2d               106;               134               Cal.

Rptr.

815;               1976               Cal.

LEXIS               377.

After               seven               years               of               living               together,               the               couple               accumulated               property.

Upon               separation,               plaintiff               asked               for               half               the               property.

Agreements               involving               living               expenses               and               other               services               provided               they               are               not               sexual               should               be               upheld.

The               court's               decision               stated               "In               the               absence               of               an               express               contract,               the               courts               should               inquire               into               the               conduct               of               the               parties               to               determine               whether               that               conduct               demonstrates               an               implied               contract,               agreement               of               partnership               or               joint               venture,               or               some               other               tacit               understanding               between               the               parties.

The               courts               may               also               employ               the               doctrine               of               quantum               meruit,               or               equitable               remedies               such               as               constructive               or               resulting               trusts,               when               warranted               by               the               facts               of               the               case."               Id               at               686.
               "Parties               seeking               to               enforce               a               'Marvin'               contract               can               only               do               so               in               a               regular               civil               proceeding               because,               by               definition,               the               Family               Law               Act               does               not               apply               to               unmarried               persons."               In               re               Marriage               of               Gagne.[16]               Here               it               is               distinguished               a               Marvin               contract               does               not               apply               to               a               pre-marital               agreement               to               payback.a               loan.

Marvin               also               does               not               apply               to               the               period               couples               lived               together               before               marriage.

In               re               Marriage               of               Hebbring.[17]
               Supporting               the               equitable               remedy               Harvard               Law               Review               member               writes               "Given               the               legal               refusal               to               recognize               same-sex               marriage,               there               is               no               mechanism               whereby               lesbian               and               gay               can               subject               themselves               to               equitable               judicial               determination               of               their               rights               at               dissolution."               Laura               Reinreb,               Reconstructing               Family:               Constructive               Trust               at               Relational               Dissolution,               Harvard               Civil               Rights-Civil               Rights               Law               Review               (1998).[18]               Rienreb               offers               a               new               and               alternate               way               to               close               the               gaping               gap               lying               between               same-sex               dissolved               relationships               and               divorce.
               While               this               remedy               tries               to               fill               the               gap               so               non-marital               relationships               are               not               left               unjustly               enriched,               the               solution               is               still               left               to               the               courts               to               interpret.

"The               provisions               of               the               Family               Law               Act               ...

do               not               govern               the               distribution               of               property               acquired               during               a               non-marital               relationship.

Such               a               relationship               remains               subject               solely               to               judicial               decision."               Again,               leaving               wiggle               room               for               a               decision               to               go               either               way.
               CONCLUSION
               Today,               the               gay               and               lesbian               fight               for               equality               gains               momentum               and               the               pendulum               is               steadily               swinging               our               way.

The               journey               has               been               a               long               road               of               hard               work,               courage               and               hope.

"It               does               not               come               with               a               bull               whip;               it               is               not               persuaded               with               your               hand               son               your               hips..."[19]               The               fight               takes               individual               support,               community               support               and               great               leaders.

State               laws               without               expressed               terms               as               to               who               can               legally               marry               should               be               stricken               or               altered.

State               laws               without               expressed               terms               to               include               same-sex               couples               under               the               definition               of               marriage               is               unconstitutional               and               prohibited               by               the               Constitution's               Full               Faith               and               Credit               Provision               recognizing               each               state's               laws.
               I               respect               and               appreciate               attempts               made               to               circumvent               these               laws               with               constructive               trust               remedies               and               domestic               partner               acts,               however               I               stand               for               full               Constitutional               rights               we               all               deserve.

What               does               discrimination               teach               our               children?

Behaviors               and               how               we               treat               others               are               all               learned.

If               we               teach               our               children               to               behave               differently               or               treat               certain               groups               differently,               the               legacy               of               hate               and               discrimination               will               only               grow               and               develop.

I               have               a               ten-year               old               little               girl               depending               on               me               to               teach               her               the               world.

We've               overcome               society's               degrading               of               the               American               Indian,               slaves               and               women.

The               time               is               now               for               change               and               I               will               not               stand               for               anything               but               what               is               right;               even               if               it               is               not               so               popular               -               there               is               too               much               at               stake.
               Appendix               A.Living               Will               SampleThis               is               only               a               suggested               format               for               a               Living               Will.

(See               Legal               Forms               at               forms.FindLaw.com).DECLARATION
               I,               name               of               declarant               ,               being               of               sound               mind,               willfully               and               voluntarily               make               this               declaration               to               be               followed               if               I               become               incompetent.

This               declaration               reflects               my               firm               and               settled               commitment               to               refuse               life-sustaining               treatment               under               the               circumstances               indicated               below.
               I               direct               my               attending               physician               to               withhold               or               withdraw               life-sustaining               treatment               that               serves               only               to               prolong               the               process               of               my               dying,               if               I               should               be               in               a               terminal               condition               or               in               a               state               of               permanent               unconsciousness.
               I               direct               that               treatment               be               limited               to               measures               to               keep               me               comfortable               and               to               relieve               pain,               including               any               pain               that               might               occur               by               withholding               or               withdrawing               life-sustaining               treatment.
               In               addition,               if               I               am               in               the               condition               described               above,               I               feel               especially               strongly               about               the               following               forms               of               treatment:
               I               (               )do               (               )do               not               want               cardiac               resuscitation.
               I               (               )do               (               )do               not               want               mechanical               respiration.
               I               (               )do               (               )do               not               want               tube               feeding               or               any               other               artificial               or               invasive               form               of               nutrition               (food)               or               hydration               (water).
               I               (               )do               (               )do               not               want               blood               or               blood               products.
               I               (               )do               (               )do               not               want               any               form               of               surgery               or               invasive               diagnostic               tests.
               I               (               )do               (               )do               not               want               kidney               dialysis.
               I               (               )do               (               )do               not               want               antibiotics.
               I               realize               that               if               I               do               not               specifically               indicate               my               preference               regarding               any               of               the               forms               of               treatment               listed               previously,               I               may               receive               that               form               of               treatment.
               Other               instructions:
               I               (               )do               (               )do               not               want               to               designate               another               person               as               my               surrogate               to               make               medical               treatment               decisions               for               me               if               I               should               be               incompetent               and               in               a               terminal               condition               or               in               a               state               of               permanent               unconsciousness.
               Name               and               address               of               surrogate               (if               applicable):
               Name               and               address               of               substitute               surrogate               (if               surrogate               designated               above               is               unable               to               serve):
               I               made               this               declaration               on               the               day               of               (month,               year).
               Declarant's               signature:
               Declarant's               address:
               The               declarant               or               the               person               on               behalf               of               and               at               the               direction               of               the               declarant               knowingly               and               voluntarily               signed               this               writing               by               signature               or               mark               in               my               presence.
               Witness'               signature:
               Witness'               address:
               Witness'               signature:
               Witness'               address:
               Appendix               B.
               Will               SampleThis               is               only               a               suggested               format               for               a               Basic               Will.

(See               Legal               Forms               at               forms.FindLaw.com).
               I,               Tess               Tatrix,               residing               at               1               Wilthereza               Way,               any               town,               any               state,               declare               this               to               be               my               Will,               and               I               revoke               any               and               all               wills               and               codicils               I               previously               made.
               The               opening               sentence               should               make               it               clear               that               this               document               is               intended               to               be               your               will,               give               your               name,               place               of               residence               and               revoke               any               previous               wills               and               codicils               (amendments               to               previous               wills).

This               can               help               avoid               a               court               battle               if               someone               should               produce               an               earlier               will.ARTICLE               I:               Funeral               expenses               &               payment               of               debt
               I               direct               my               executors               to               pay               my               enforceable               unsecured               debts               and               funeral               expenses,               the               expenses               of               my               last               illness,               and               the               expenses               of               administering               my               estate.
               By               law,               debts               must               be               paid               before               other               assets               are               distributed.

This               clause               gives               your               executor               authority               to               pay               the               funeral               home,               court               costs,               and               hospital               expenses.

Using               the               term               "enforceable"               prevents               creditors               from               reviving               debts               you               are               no               longer               obliged               to               pay,               usually               those               discharged               in               bankruptcy.

And               the               term               "unsecured"               prevents               a               court               from               interpreting               this               clause               to               mean               that               your               estate               must               pay               off               your               mortgage               or               other               secured               debts               that               you               probably               don't               want               immediately               paid               off.

Note:               in               some               states,               the               executor               is               required               by               law               to               pay               enforceable               unsecured               debts.

In               these               states,               this               clause               is               unnecessary               and               may               create               problems.ARTICLE               II:               Money               &               Personal               Property
               I               give               all               my               tangible               personal               property               and               all               policies               and               proceeds               of               insurance               covering               such               property,               to               my               husband,               Tex.

If               he               does               not               survive               me,               I               give               that               property               to               those               of               my               children               who               survive               me,               in               equal               shares,               to               be               divided               among               them               by               my               executors               in               their               absolute               discretion               after               consultation               with               my               children.

My               executors               may               pay               out               of               my               estate               the               expenses               of               delivering               tangible               personal               property               to               beneficiaries.
               This               gives               your               personal               property               to               your               spouse.

If               there               are               particular               items               that               you               want               to               go               to               other               people               (such               as               heirlooms,               jewelry,               professional               equipment,               and               so               on)               you               should               enumerate               them               and               the               person               you               want               them               to               go               to               in               a               separate               clause               (e.g.,               "I               give               my               Beatles               albums               to               my               friend               William               Shears"),               and               note               that               Article               II               excludes               those               items.

Some               people               will               use               separate               clauses               for               legacies               (disposition               of               money)               and               bequests               (disposition               of               tangible               personal               property).

Note               the               important               clause               that               accounts               for               the               possibility               that               your               spouse               will               die               first.

The               clause               on               insurance               means               that               if               some               property               you               owned               was               destroyed               (perhaps               in               the               event               that               caused               your               death,               like               a               car               wreck),               your               heirs               will               receive               the               insurance               proceeds,               not               the               mangled               car.ARTICLE               III:               Real               Estate
               I               give               all               my               residences,               subject               to               any               mortgages               or               encumbrances               thereon,               and               all               policies               and               proceeds               of               insurance               covering               such               property,               to               my               husband,               Tex.

If               he               does               not               survive               me,               I               give               that               property               to               __________________.
               Most               people               want               their               spouse               to               keep               the               family               home.

In               some               states,               particularly               community               property               states,               it's               sometimes               preferable               to               leave               your               residence               to               your               spouse               in               a               marital               trust.ARTICLE               IV:               Residuary               Clause
               I               give               the               rest               of               my               estate               (called               my               residuary               estate)               to               my               husband,               Tex.

If               he               does               not               survive               me,               I               give               my               residuary               estate               to               those               of               my               children               who               survive               me,               in               equal               shares,               to               be               divided               among               them               and               the               descendants               of               a               deceased               child               of               mine,               to               take               their               ancestor's               share               per               stirpes.
               Usually,               the               residuary               clause               begins               "I               give               all               the               rest,               residue,               and               remainder               of               my               estate...."               because               lawyers               are               afraid               to               change               tried-and-true               formulas,               and               for               decades,               legal               documents               never               used               one               word               when               a               half-dozen               would               do.

However,               this               plain-English               form               will               also               work.

This               clause               covers               any               property               you               own               or               are               entitled               to               that               somehow               wasn't               covered               by               the               preceding               clauses.ARTICLE               V:               Taxes
               I               direct               my               executors,               without               apportionment               against               any               beneficiary               or               other               person,               to               pay               all               estate,               inheritance               and               succession               taxes               (including               any               interest               and               penalties               thereon)               payable               by               reason               of               my               death.
               One               common               mistake               by               people               who               use               a               living               trust               as               well               as               a               will               is               to               make               the               beneficiary               of               the               estate               different               from               the               people               benefiting               from               the               trust.

The               same               problem               exists               when               there               are               significant               specific               gifts               and               the               residuary               beneficiaries               are               different               from               the               recipients               of               the               specific               gifts.

In               such               cases               those               paying               the               taxes               are               not               those               who               receive               the               most               property,               an               arrangement               that               can               unfairly               saddle               some               beneficiaries               with               the               whole               tax               bill,               and               at               worst               can               even               bankrupt               the               estate.

The               goal               should               be               to               see               that               the               taxes               are               paid               by               those               who               benefit               from               gifts.

Often,               a               provision               apportioning               taxes               to               taxable               transfers               is               used               to               make               sure               that               each               recipient               of               a               taxable               gift               pays               his               or               her               fair               share.

Additional               language               is               sometimes               used               to               apportion               credits.ARTICLE               VI:               Minors
               If               under               this               will               any               property               shall               be               payable               outright               to               a               person               who               is               a               minor,               my               executors               may,               without               court               approval,               pay               all               or               part               of               such               property               to               a               parent               or               guardian               of               that               minor,               to               a               custodian               under               the               Uniform               Transfers               to               Minors               act,               or               may               defer               payment               of               such               property               until               the               minor               reaches               the               age               of               majority,               as               defined               by               his               or               her               state               of               residence.

No               bond               shall               be               required               for               such               payments.
               This               clause               gives               your               executors               discretion               to               make               sure               any               gift               to               a               minor               will               be               given               in               a               way               that's               appropriate               to               his               or               her               age.

The               "no-bond"               language               is               intended               to               save               the               estate               money.ARTICLE               VII:               Fiduciaries
               I               appoint               my               spouse,               Tex,               as               Executor               of               this               will.

If               he               is               unable               or               unwilling               to               act,               or               resigns,               I               appoint               my               daughter,               Ellie               Mae,               and               my               son,               Jethro,               as               successor               co-executors.

If               either               co-executor               also               predeceases               me               or               is               unable               or               unwilling               to               act,               the               survivor               shall               serve               as               executor.

My               executor               shall               have               all               the               powers               allowable               to               executors               under               the               laws               of               this               state.

I               direct               that               no               bond               or               security               of               any               kind               shall               be               required               of               any               executor.
               If               you               set               up               a               trust               in               the               will,               you               could               name               the               trustees               in               this               clause               as               well.

The               "bond               or               security"               clause               is               designed               to               save               the               estate               money.ARTICLE               VIII:               Simultaneous               Death               Clause
               If               my               spouse               and               I               shall               die               under               such               circumstances               that               the               order               of               our               deaths               cannot               be               readily               ascertained,               my               spouse               shall               be               deemed               to               have               predeceased               me.

No               person,               other               than               my               spouse,               shall               be               deemed               to               have               survived               me               if               such               person               dies               within               30               days               after               my               death.

This               article               modifies               all               provisions               of               this               will               accordingly.
               This               clause               helps               avoid               the               sometimes               time-consuming               problems               that               occur               if               you               and               your               spouse               die               together               in               an               accident.

Your               spouse's               will               should               contain               an               identical               clause;               even               though               it               seems               contradictory               to               have               two               wills               each               directing               that               the               other               spouse               died               first,               since               each               will               is               probated               by               itself,               this               allows               the               estate               plan               set               up               in               each               will               to               go               forward               as               you               planned.

The               second               sentence               exists               to               prevent               the               awkward               legal               complications               that               can               ensue               if               someone               dies               between               the               time               you               die               and               the               time               the               estate               is               divided               up.

Instead               of               passing               through               two               probate               processes,               your               gift               to               a               beneficiary               who               dies               shortly               after               you               do               would               go               to               whomever               you               would               have               wanted               it               to               go               had               the               intended               beneficiary               died               before               you               did.

Most               such               gifts               go               into               the               residuary               estate.ARTICLE               IX:               Guardian
               If               my               husband               does               not               survive               me               and               I               leave               minor               children               surviving               me,               I               appoint               as               guardian               of               the               person               and               property               of               my               minor               children               my               uncle               Ernest               Entwistle.

He               shall               have               custody               of               my               minor               children,               and               shall               serve               without               bond.

If               he               does               not               qualify               or               for               any               reason               ceases               to               serve               as               guardian,               I               appoint               as               successor               guardian               my               cousin               Kevin               Moon.
               I               have               signed               this               will               this               ____               day               of               ____,               20___               .
               Appendix               C.
               Medical               Directive               Sample**this               is               only               a               sample               format.

Your               medical               directive               should               be               detailed               with               your               specific               personal               wishes.
               Directive               to               Physicians
               Directive               made               this               __th               day               of               ____               in               the               year               ____.
               I,_____,               being               of               sound               mind,               willfully               and               voluntarily               make               known               my               desire               that               my               life               shall               not               be               artificially               prolonged               under               the               circumstances               set               forth               in               this               directive.
               If               at               any               time               I               should               have               an               incurable               or               irreversible               condition               caused               by               injury,               disease,               or               illness               certified               to               be               a               terminal               condition               by               two               physicians,               and               if               the               application               of               life-sustaining               procedures               would               serve               only               to               artificially               postpone               the               moment               of               my               death,               and               if               my               attending               physician               determines               that               my               death               is               imminent               or               will               result               within               a               relatively               short               time               without               the               application               of               life-sustaining               procedures.

I               direct               that               those               procedures               be               withheld               or               withdrawn,               and               that               I               be               permitted               to               die               naturally.

In               the               absence               of               my               ability               to               give               directions               regarding               the               use               of               those               life-sustaining               procedures,               it               is               my               intention               that               this               directive               be               honored               by               my               family               and               physicians               as               the               final               expression               of               my               legal               right               to               refuse               medical               or               surgical               treatment               and               accept               the               consequences               form               that               refusal.

If               I               have               been               diagnosed               as               pregnant               and               that               diagnosis               is               known               to               my               physician,               this               directive               has               no               effect               during               my               pregnancy.

This               directive               is               in               effect               until               it               is               revoked.

I               understand               the               full               import               of               this               directive               and               I               am               emotionally               and               mentally               competent               to               make               this               directive.

I               understand               that               I               may               revoke               this               directive               as               any               time.

I               request               that               only               comfort               care               be               provided               to               me,               no               antibiotics,               no               artificial               nutrition,               no               mechanical               ventilation,               and               no               hydration.

It               is               my               strong               preference               to               be               allowed               to               die               outside               of               a               care               facility               if               possible,               even               if               that               preference               is               determined               by               my               physician               to               shorten               my               period               of               dying.

The               only               condition               under               which               I               desire               these               preferences               for               end               of               life               care               to               be               altered               is               in               the               case               of               possible               organ               and               tissue               donation.

I               request               that               any               and               all               organs               and               tissue               that               may               be               salvaged               be               provided               for               transplant.

My               remains               may               then               be               cremated.

Signed               ______________               in               the               City               of               ____________etc.
               I               am               not               a               person               designated               by               the               declarant               to               make               a               treatment               decision.

I               am               not               related               to               the               declarant               by               blood               or               marriage.

I               would               not               be               entitled               to               any               portion               of               the               declarant's               estate               on               the               declarant's               death.

I               am               not               the               attending               physician               of               the               declarant               or               an               employee               of               the               attending               physician.

I               have               no               claim               in               against               any               portion               of               the               declarant's               estate               on               the               declarant's               death.

Furthermore,               if               I               am               an               employee               of               the               health               care               facility               in               which               the               declarant               is               a               patient,               I               am               not               involved               in               providing               direct               patient               care               to               the               declarant               and               am               not               an               officer,               director,               partner,               or               business               office               employee               of               the               heath               care               facility               or               of               any               parent               organization               of               the               health               care               facility.
               Witness               ______________
               Witness               ______________
               Appendix               D.

IRS               Gift               Tax               Return.
               [1]               The               Tribal               Institute               works               for               the               Native               American               Indian               offering               education,               research               and               justice               in               American               Native               Communities.

http://www.tribal-institute.org/;               Civil               Rights               Activists               Ella               Baker,               Clara               Barton,               Pop               Musicians               Amy               Ray               and               Emily               Saliers               of               the               Indigo               Girls,               Alice               Stone               Blackwell,               Lisa               Bloom               and               her               mother               Gloria               Allred               and               many               others               fiercly               stand               for               the               protection               and               movement               of               women's               rights;               the               National               Association               for               the               Advancement               of               Colored               People               (NAACP)               is               dedicated               to               support               African               Americans               civil               liberties               and               education;               the               Human               Rights               Campaign               Fund               raises               awareness               within               Gay               communities.
               [2]               http://www.diocese-kcsj.org/_docs/Racism_In_Our_Society.pdf
               [3]               "On               the               order               of               1,400               legal               rights               are               conferred               upon               married               couples               in               the               U.S.

Typically               these               are               composed               of               about               400               state               benefits               and               over               1,000               federal               benefits.

Among               them               are               the               rights               to:
               joint               parenting;               joint               adoption;               joint               foster               care,               custody,               and               visitation               (including               non-biological               parents);               status               as               next-of-kin               for               hospital               visits               and               medical               decisions               where               one               partner               is               too               ill               to               be               competent;               joint               insurance               policies               for               home,               auto               and               health;               dissolution               and               divorce               protections               such               as               community               property               and               child               support;               immigration               and               residency               for               partners               from               other               countries;               inheritance               automatically               in               the               absence               of               a               will;               joint               leases               with               automatic               renewal               rights               in               the               event               one               partner               dies               or               leaves               the               house               or               apartment;               inheritance               of               jointly-owned               real               and               personal               property               through               the               right               of               survivorship               (which               avoids               the               time               and               expense               and               taxes               in               probate);               benefits               such               as               annuities,               pension               plans,               Social               Security,               and               Medicare;               spousal               exemptions               to               property               tax               increases               upon               the               death               of               one               partner               who               is               a               co-owner               of               the               home;               veterans'               discounts               on               medical               care,               education,               and               home               loans;               joint               filing               of               tax               returns;               joint               filing               of               customs               claims               when               traveling;               wrongful               death               benefits               for               a               surviving               partner               and               children;               bereavement               or               sick               leave               to               care               for               a               partner               or               child;               decision-making               power               with               respect               to               whether               a               deceased               partner               will               be               cremated               or               not               and               where               to               bury               him               or               her;               crime               victims'               recovery               benefits;               loss               of               consortium               tort               benefits;               domestic               violence               protection               orders;               judicial               protections               and               evidentiary               immunity;               and               more..."               (Hyde,               Henry               J.,               House               Committee               on               the               Judiciary,               General               Accounting               Office               report               identifying               rights               and               privileges               based               on               marriage,               1996;               Lamda               Legal               Defense               and               Education               Fund,               http://www.gao.gov/archive/1997/og97016.pdf)
               [4]               Cal.

Fam.

Code               §2251;               Velez               v.

Smith,               142               Cal.

App.

4th               1154,               *;               48               Cal.

Rptr.

3d               642,               **;               2006               Cal.

App.

LEXIS               1375,               ***;               2006               Cal.

Daily               Op.

Service               8631.
               [5]               A               holographic               will               is               "a               will               that               is               handwritten               by               the               testator."               Blacks               Law               Dictionary,               Deluxe               8th               Edition               Thompson-West               (2004).
               [6]               Today               Massachusetts,               Iowa,               Connecticut               and               Vermont               recognize               same-sex               unions               (see               Goodridge               v.

Dept.

of               Public               Health,               798               N.E.2d               941               (Mass.

2003);               Varnum               v.

Brien,               WL               874044               (Iowa               2009))
               [7]               www.http://news.findlaw.om/legalnews/lit/schiavo
               [8]               A               judge               ordered               Sciavo's               attorney's               fees               to               Attorneys               were               to               "George               Felos,               paid               fees               totaling               $358,434.

A               second               attorney,               Deborah               Bushnell               was               paid               $80,309"               allegedly               paid               by               Medicare               and               Indigent               Funds.

(Hicks,               Perry,               Death               by               Government,               GulfCoastNews.com,               March               26,               2005).
               8"The               voluntary               transfer               of               property               to               another               without               compensation."               Black's               Law               Dictionary               709,               Deluxe               8th               Thompson-West               (2004).
               [10]               IRS               Chart:
               The               exclusion               amounts               are               as               follows:
               "Year               of               Death               Exemption
               2002               $1,000,000
               2003               $1,000,000
               2004               $1,500,000
               2005               $1,500,000
               2006               $2,000,000
               2007               $2,000,000
               2008               $2,000,000
               2009               $3,500,000
               2010               Repealed
               2011               $1,000,000
               The               maximum               rates               for               the               federal               estate               tax               are               as               follows:
               Year               of               Death               Maximum               Tax               Rate
               2001               55               %
               2002               50               %
               2003               49               %
               2004               48               %
               2005               47               %
               2006               46               %
               2007               45               %
               2008               45               %
               2009               45               %
               2010               0%
               2011               55%"
               (ttp://www.irs.gov/formspubs/index.html)
               [11]               http://online.wsj.com/article/SB123172020818472279.html
               [12]               See               also               Tax               Aspects               of               Divorce               and               Separation,               Robert               S.

Taft,               Law               Journal               Press               (1983).
               [13]               104               T.C.

652
               [14]               www.enotes.com/wests-law-encyclopedia;               http://www.answers.com/topic/tenancy-by-the-entirety-2
               [15]               California               Probate               Code               §               37               states
               "a)               Domestic               partner               means               one               of               two               persons               who               have               filed               a               Declaration               of               Domestic               Partnership               with               the               Secretary               of               State               pursuant               to               Division               2.5               (commencing               with               Section               297)               of               the               Family               Code,               provided               that               the               domestic               partnership               has               not               been               terminated               pursuant               to               Section               299               of               the               Family               Code.
               (b)               Notwithstanding               Section               299               of               the               Family               Code,               if               a               domestic               partnership               is               terminated               by               the               death               of               one               of               the               parties               and               Notice               of               Termination               was               not               filed               by               either               party               prior               to               the               date               of               death               of               the               decedent,               the               domestic               partner               who               survives               the               deceased               is               a               surviving               domestic               partner,               and               shall               be               entitled               to               the               rights               of               a               surviving               domestic               partner               as               provided               in               this               code."
               [16]               225               Cal.

App.

3d               277
               [17]               207               Cal.

App.

3d               1260
               [18]               http://www.law.harvard.edu/students/orgs/crcl/vol37_1/weinrib.pdf.
               [19]               Lyrics               from               Pendulum               Swinger,               Indigo               Girls               (2007).






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