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13 Solo [i] (2006-2007)

handle is hein.journals/sololoi13 and id is 1 raw text is: Fall 2006 -- Vol 13 No. Estate Pl ni e ,, 0 C A Estate planning for same-sex couples is a sig- nificant untapped market for lawyers that demands creativity to ensure clients are properly protected. Con- trary to stereotype, not all lesbians and gay men are independently wealthy most are squarely in the middle class-requiring that same-sex couples take Who's the New Guy and What's Up? Being Edith Bunker Representing Same-Sex Adoption Clients Tax Issues Affecting Same-Sex Couples Domestic Partnership Agreements additional steps to pre- serve their assets. The basic layout is the same-last will and testa- ment, advance directives, durable power of attorney and, possibly either an inter vivos or tes- tamentary trust-but there are situations requiring special attention. - For an increasing number of same-sex cou- ples, providing for children requires extra care. Too often, only one parent is legally recognized and should that parent die or become incapacitated, the other parent could lose all rights to contact with the child. Include language in the will and durable power of attorney to address this situation, but make clients aware that the law is chang- ing and there is no guaran- tee a judge will honor the provisions. In a guardian- ship clause include a sen- tence that the surviving partner is recognized by the decedent as the child's parent and shall be given priority as the guardian. Also, provide an alternative, naming the surviving part- ner the guardian of the (continued inside) GEEA RICE, SOON SML FI DVSNAECN BAR ASOIAIO By Joan M. Burda

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