Archive for September, 2013:

How will the IRS treat same sex couples?

The IRS has recently issued guidance on the treatment of same sex couples.  See Rev. Rul. 2013-17  http://www.irs.gov/pub/irs-drop/rr-13-17.pdf.  Pursuant to Revenue Ruling 2013-17 the IRS, for federal tax purposes, will treat the terms “spouse,” “husband and wife,” “husband,” and “wife” to include an individual married to a person of the same sex, if the individuals are […]

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Assisted Living Facility or Nursing Home? One of Life’s Questions.

PBS Frontline recently ran a story title “Life and Death in Assisted Living” you can find it here: http://www.pbs.org/wgbh/pages/frontline/life-and-death-in-assisted-living/.   One of the most difficult conversations that too many families avoid is how to deal with long-term care and an individuals end-of-life decisions.   The National Hospice Foundation  reported that 75% of Americans have not made their end-of-life decisions known, through […]

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Home Owners Association’s Changes and Statute of Limitations

In Harris v. Aberdeen Prop. Owners Ass’n, Inc., 2013 WL 4436603, a property was subject to a HOA’s governing documents executed and recorded in 2004.  There was a lawsuit over those documents initiated in 2005.  The Plaintiff, Harris, took title to the property in 2006.  Lastly, as a result of the 2005 lawsuit, the HOA reached […]

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