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27 Seattle U. L. Rev. 75 (2003-2004)
The Ethical Responsibilities of Estate Planning Attorneys in the Representation of Non-Traditional Couples

handle is hein.journals/sealr27 and id is 85 raw text is: The Ethical Responsibilities of Estate Planning Attorneys in the Representation of Non-Traditional Couples Jennifer Tulin McGrath* TABLE OF CONTENTS I. INTRODUCTION ............................................................... 76 II. T H E FAM ILY .................................................................... 77 A . H istorical Background ................................................... 77 B. Traditional Families: Birth (Including Adoption) and M arriage ..................................................................... 81 C. Non-Traditional Families: Alternatives to Marriage ..... 82 III. ESTATE AND TAX PLANNING ISSUES FOR NON- TRADITIONAL COUPLES .................................................. 83 A . Introduction ................................................................. 83 B. Legal Recognition of the Non- Traditional Couple's R elationship ................................................................. 84 1. Domestic Partnership and Other Contractual A rrangem ents ....................................................... 84 2. Business Partnership ............................................. 85 3. A dult A doption ..................................................... 86 4. Dissolution of Relationship ................................... 87 C . A sset Planning ............................................................. 87 1. Joint Ownership with Rights of Survivorship ...... 87 2. Retirement Accounts and Social Security ................ 89 3. Life Insurance ....................................................... 89 D . Estate Planning ........................................................... 91 1 . In testacy ................................................................... 9 1 2 . W ills .................................................................. . . . 9 1 3. T rusts ................................................................... 93 4. Living Wills; Powers of Attorney; Conservators, and G uardians ....................................................... 95 E. Tax Planning for Non-Traditional Couples .................... 96

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