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Helping clients with bankruptcy, estate planning, and tax resolution.
JANUARY 2021
All Walks of Life What I Love About My Job
One of the things I enjoy most about my law practice in the Coachella Valley is the diversity of my estate planning clients. I am a non-native Californian myself, having lived over much of the Eastern half of the United States before settling here for good in 2002. Accordingly, I enjoy meeting with clients who have settled here from all over America, if not the world. It helps keep my worldview broadened and my perspective fresh. In that vein, I very much enjoy working with my LGBTQ+ clients. Many were friends before they retained me to help with their estate plans, and many became friends in the course of working with me. In 2015, the results of Supreme Court case Obergefell v. Hodges ruled same-sex marriage legal, opening up a multitude of previously unattainable tools and tax savings techniques that come along with a legal and recognized marriage. For example, same-sex couples who marry can now take advantage of the unlimited marital deduction for estate and gift taxes. Even if the estate is not large enough to be subject to the tax, the married spouse can still take advantage of the “step up in basis,” which married couples are afforded in California, and save thousands in capital gains taxes. A same-sex spouse can also now roll over assets from the deceased spouse’s retirement account, refrain from distributions from the account until retirement age, and then take minimum distributions over the remaining life of the surviving spouse, an opportunity not afforded to a non-spouse. Another benefit afforded to the married same-sex spouse is that they can now take full advantage of “gift splitting” to reduce the size of a taxable estate. As a married couple, you can double the size of a tax-free gift from $15,000 to $30,000. These tax savings techniques may not seem important to a lot of people because the exemption from federal gifts and state taxes is currently $15.4 million. But did you know that the current estate tax law is scheduled to sunset in 2025 and the exemption will revert back to $1 million?
First and foremost, know your marital status! Sounds easy, but before 2015, some same-sex couples tied the knot in states that recognized their marriages, then moved to states that didn’t recognize their marriages. Many of these couples then split up in the new state and, thinking that the marriage didn’t count in the new state, never took any steps to legally dissolve the marriage. Some states also automatically converted registered domestic partnerships or civil unions into legal marriages. The result is that there are a lot of people out there who are married and don’t know it. Second, many same-sex couples don’t have children and aren’t close to their family members. It can present a challenge in determining who gets the estate when they die and who should be named to make medical and financial decisions in the event of disability. This can be especially difficult if there are family members who are not accepting of the relationship and want to exclude either partner from the inheritance, access to the medical facilities, or participating in medical decisions. More so than with heterosexual couples, it is important to leave a good set of legally binding documents giving the gay partner access to decision-making. The upshot is that LGBTQ+ individuals and couples have all the estate planning needs of the heterosexual community and a few additional ones besides. It is important to meet with an experienced estate planning attorney who can help you identify all of your estate planning goals and craft a plan that can accomplish those goals. Whether you are single, heterosexual married, LGBTQ+ married, or a non-married couple, failing to plan is planning to fail. I enjoy working with everybody to get the right plan in place, because along the way, I get to make new friends.
Nevertheless, the LGBTQ+ community still may have situations that present some planning challenges, such as adoption by nonbiological parents or navigating the complicated dynamics of family members who may not accept them. Here are some of those challenges.
-Robert L. Firth Helping clients with bankruptcy, es ate planning, and tax resolution.
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Is the Hot Toddy Indian or Irish? A Closer Look at Our Favorite Winter Warmer
The Irish Account: Dr. Todd’s Boozy Cure‑All
way, the results are delicious and easy to replicate in your own kitchen. If you could use a pick-me-up, try this recipe inspired by CookieAndKate.com.
Jan. 11 is National Hot Toddy Day, but how much do you really know about this popular winter drink? Though the word “toddy” sounds British to American ears, it actually has a contested history split between two entirely different countries: India and Ireland.
The Indians and the British aren’t the only ones who’ve claimed the toddy: The Irish have a stake, too. As the story goes, once upon a time in Ireland, there lived a doctor named Robert Bentley Todd. His signature cure-all was a combination of hot brandy, cinnamon, and sugar water, and it was so well-known (and tasty) that eventually, his patients named the drink in his honor.
Ingredients
The Indian Affair: How the British Stole the ‘Taddy’
• 3/4 cup water • 1 1/2 oz whiskey • 2 tsp honey (or agave nectar for a vegan version) • 2 tsp lemon juice • 1 lemon round • 1 cinnamon stick
Today’s hot toddy is a steaming blend of whiskey, tea, honey, and lemon. But back in the early 1600s, it may have had different ingredients. According to VinePair.com, around that time, a popular drink called the “taddy” existed in British-controlled India. Originally, the Hindi word “taddy” described a beverage made with fermented palm sap, but a written account from 1786 revealed that the ingredients had evolved to include alcohol, hot water, sugar, and spices. The British swiped the idea of a “taddy” and brought it home to England. Legend has it that in northern England’s cozy pubs, the “taddy” became the “toddy.”
How to Make a Modern Hot Toddy
Directions
We may never know the true origin story of the hot toddy,
1. Heat the water in a teapot or the microwave. Pour it into a mug. 2. Add the whiskey, honey, and lemon juice and stir until the honey is dissolved. 3. Garnish with the lemon round and cinnamon stick and enjoy!
but VinePair.com speculates that it’s somewhere in the middle of the two accounts. Either
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This judge-to-be was named William Marbury, and he took his case straight to the U.S. Supreme Court. After hearing the case, Marshall had two options. He could side with Jefferson, even though he believed he was legally wrong, or he could side with Marbury and risk the wrath of the president, who he feared would dissolve the court. In a historic twist, he chose door No. 3. Digging through the Constitution, Marshall discovered a line that required cases to go through a lower court before coming to the Supreme Court. That made Marbury v. Madison , which had come to the Supreme Court directly, out of Marshall’s jurisdiction. It also made the law Marbury had operated under unconstitutional. When Marshall pointed this out, it was the first time the Supreme Court had ever ruled on constitutionality, which set the precedent for its power today. If Marshall hadn’t cared so much about opposing his second cousin in 1803, it’s possible that Judge Barrett’s nomination in 2020 would have been much less contentious.
To learn more about this crazy piece of history, check out “Kitten Kick the Giggly Blue Robot All Summer,” an episode of the podcast “Radiolab.”
Chief Justice John Marshall
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TAKE A BREAK
The reality TV show “The Bachelorette” is known for being packed with drama, but last year there was just as much scandal among its contestants off-screen as there was while the cameras were rolling. Late in 2020, not one but two past “Bachelorette” contestants ended up in court. ‘THE BACHELORETTE’ CONTESTANTS GO TO COURT Judge, Will You Accept This Rose? One of them was Chad Johnson, hailing from the group of hunks who competed for Bachelorette JoJo Fletcher’s attention in season 12. That season aired in 2016, but it wasn’t until two years later that Johnson sued Sunset Studios Entertainment and one of its executives, Cristina Cimino, for sexual harassment, failure to prevent harassment, intentional infliction of emotional distress, fraud by intentional misrepresentation, and wrongful failure to hire in violation of public policy. According to Deadline, Cimino told Johnson she would help him get movie roles with her studio, but that never happened. Instead, she allegedly lured him into in-person meetings and bombarded him with inappropriate calls and text messages. After years of back-and-forth, the case is finally moving forward. In July 2020, a judge ruled that all of Johnson’s accusations were proven except failure to hire. Upping the drama, Deadline reported that “no attorneys for Cimino or the studio participated in the hearing.” Meanwhile, another “Bachelorette” contestant, Luke Parker, has been ordered by the court to pay $100,000 for breach of contract. Parker, who vied for the affection of Hannah Brown in the 2019 season, has allegedly been making media appearances without the consent of the show’s production company, NZK Productions Inc. Each appearance was a breach of contract, and now he owes the company a pretty penny: $25,000 per appearance. According to Page Six, Parker might also be on the hook for bad-mouthing the show and/or sharing information about what happened on set — both things his contract forbids. Hopefully, the 2021 season of “The Bachelorette,” which should air later this year following the postponed 2020 season, will feature less drama than these real-life legal battles.
SLOW COOKER CHICKEN CASSEROLE
Inspired by GoodHousekeeping.com
• 8 chicken thighs or Ingredients
• 2 garlic cloves, sliced • 14 oz chicken stock • 1 sprig rosemary • Finely grated zest and juice of 1/2 lemon • 1/4 cup fresh parsley, finely chopped
drumsticks, lightly salted
• 1 tbsp olive oil • 1 tbsp all-purpose flour • 1 onion, finely sliced • 2 celery sticks, thickly sliced • 2 carrots, thickly sliced • 1 leek, thickly sliced • 1 lb potatoes, peeled and cut in large chunks
Directions
1. In a large frying pan, heat oil and fry salted chicken on high until brown. 2. Transfer chicken to the slow cooker. Add flour and stir. 3. In the frying pan on high heat, fry the onion, celery, carrots, leeks, and potatoes until lightly browned. Add garlic and fry for 30 seconds. 4. Transfer vegetables to the slow cooker and add the stock, rosemary, and lemon zest. 5. Cook on high for 2.5–3 hours or until chicken is tender. 6. Check seasoning and add lemon juice to taste. Top with parsley before serving.
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68910 Adelina Rd. Cathedral City, CA 92234
760-770-4066 FirthLaw.com
Helping clients with bankruptcy, estate planning, and tax resolution.
INSIDE THIS ISSUE
1
Clients From All Walks of Life
2
Is the Hot Toddy Indian or Irish?
Slow Cooker Chicken Casserole ‘The Bachelorette’ Contestants Go to Court
3
The Cousin Rivalry That Gave the Supreme Court Its Power
4
A COUSIN RIVALRY GAVE THE SUPREME COURT ITS POWER (YES, REALLY)
When Justice Ruth Bader Ginsburg passed away and Judge Amy Coney Barrett was nominated to take her place, the eyes of the country turned to the U.S. Supreme Court. It’s no secret that the court has a lot of power. Its decisions, like Loving v. Virginia , Brown v. Board of Education , and Roe v. Wade , have reshaped America. But how did just nine people come to hold so much sway? Well, the answer lies with two rival second cousins: Thomas Jefferson and John Marshall. Back in 1803, the Supreme Court was the laughingstock of Washington. It was a collection of misfits (including a man nicknamed “Red Old Bacon Face”) and met in Congress’ basement. When Marshall was chief justice of the court and Jefferson was president, the cousin controversy reared its head. Marshall and Jefferson were in rival political parties and, to add insult to injury, Marshall’s mother-in-law had once spurned Jefferson’s romantic advances, according to Washington legend. In 1803, Jefferson (a Republican) was upset because a judge whom his predecessor, President John Adams (a Federalist), had tried to appoint was suing Jefferson’s secretary of state over failing to actually appoint him.
The Supreme Court met in these windowless chambers from 1819 to 1860.
Continued on Page 2 ...
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