The Prenuptial Agreement - Tax Consequences

"It is essential that the parties entering into a prenuptial agreement be advised of tax ramifications of property transfers made pursuant to the agreement, and that the agreement be examined from time to time to be sure that the results are reflected in the current tax law.
 
While merely executing a prenuptial agreement usually does not result in any immediate tax consequences, taxes will become an issue later upon divorce or death for all transfers made prior to the marriage, during the marriage, and upon the cessation of the marriage. ..."

Same-Sex Marriages

"In 1999, the Vermont Supreme Court issued a landmark decision in the case of Baker v. State, 744 A.2d 864 (Vt. 1999), ruling that prohibiting same-sex marriage violated the Vermont constitution because it denied same-sex couples the rights granted to heterosexual couples. However, rather than order the government to issue marriage licenses to gay and lesbian couples, the court left it up to the state legislature to remedy the situation. In response to the court's order in Baker v. State, the Vermont legislature passed a law creating a "civil union registration system," under which same-sex couples can register their partnership and receive all the benefits of state laws that apply to married couples. ...
 
... Although the U.S. Constitution requires each state to give "full faith and credit" to the laws of other states ..."

Breaking Up, Rights and Obligations with Prenuptial Agreement

"prenuptial agreements are like insurance policies. You do the paperwork, then hope you'll never need it. However, since half of marriages end in divorce within the first seven years, you may want to consider a prenuptial agreement before yhou walk down the aisle and say , "I do." ...
 
A prenuptial or antenuptial agreement is a document signed by two people who intend to be married. It describes their rights and obligations should they get divorced. A prenuptial agreement informs the court how they want their assets and property divided up. ..."

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