" ... addresses a wide range of both tax and non-tax issues that face the growing number of American adults who, from choice, divorce, outliving a spouse, or legal proscription, are not involved in a marital relationship. This portfolio discusses the definition of who is a "spouse" or "family member" and situations in which a family-type relationship is recognized."
Title from title screen (viewed Mar. 1, 2010).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Marriage penalty and marriage advantage Judicial recognition of the relationship Parenting Transfer tax planning Life insurance Benefits, entitlements, and state law rights Defining property rights Disability and incapacity Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.