5. MARCOS DE REFERENCIA
5.3 MARCO CONTEXTUAL
5.3.2 Historia del almacén Moto piña
291
Elaine DuCharme, Estate Planning for Non-Traditional Families, 28 Real Property Probate and Trust Newsletter (Wash. St. Bar Assoc.) Summer 2000, at 1, 5.
292 Id. 293 Bay, supra n.282, at 6. 294 Id.
Even in states where same-gender marriage and civil quasi-marital relationships are permitted,
the DOMA makes it unclear how federal law will apply. As states are persuaded to adopt same-
gender marriage or some form of quasi-marital relationship, it will be necessary to develop a new
body of law to define the rights and responsibilities that come with it. Until parity is brought to
the laws applicable to unmarried couples, the bias in favor of married couples that is inherent in
the transfer tax laws means that unmarried couples will often bear a heavier estate and gift tax
burden.
The estate plans of unmarried partners, and partners in marriages not legally recognized, needs
special attention to insure that their objectives are met with a minimum of income, gift, and estate
tax, as well as a minimum of conflict. Unmarried partners need to understand that no default
legal structure exists in the absence of an estate plan, as there is for married couples. Their
advisors need to understand the disparities in the law relative to unmarried couples, and need to
be able to recommend steps, if any, to mitigate the lack of parity with married couples.
Furthermore, family dynamics and hostile family members often play a large role in shaping the
plan of an unmarried couple. It is critical to consider this when recommending a plan, and to take
steps to reduce the risks.
EXHIBIT A
Drafting for Assisted and Collaborative Conception and Posthumously
Conceived Children.
2951.
A child born as a result of assisted conception shall be considered a child of the
individual whose status as such child's parent determines whether such child
becomes a beneficiary under this instrument. An individual shall be considered
the natural parent of a child:
i.
If such child was conceived using (a) such individual's ovum or sperm
and the ovum or sperm of such individual's spouse, (b) such individual's
ovum or sperm and the ovum or sperm of a donor other than such
individual's spouse, or (c) the ovum or sperm of a donor and the ovum or
sperm of such individual's spouse;
ii.
Regardless of whether such ovum was fertilized in utero;
iii.
Regardless of whether the fetus was carried to term by such individual or
such individual's spouse; and
iv.
Regardless of whether such child has been legally adopted by such
individual if such adoption is required under applicable law at the time of
such child's birth to establish that such individual is such child's parent.
2.
Any individual who may be considered a natural parent of a child solely because
of having donated ovum or sperm or having acted as a surrogate mother and who
would not otherwise be a beneficiary under this instrument, and any other
individual who is related to such individual by consanguinity or affinity, shall not
be a beneficiary under this instrument.
3.
A genetic child of a parent who was deceased at the time of such individual's
conception shall be deemed to be a descendant of such parent only if:
i.
such individual was born within the Three Hundred (300) day
296period
after such parent’s death;
ii.
such parent gave permission for the use of his or her genetic material to
the surviving parent in connection with the conception of such individual
by such parents in an instrument that was signed by the deceased parent;
and
iii.
such deceased parent would have had legal rights and obligations as a
parent of such child upon his or her birth under local law.
295
This has been adapted, in part, based on provisions provided by Carlyn McCaffrey, Weil, Gotshal & Manges LLP.
296
Pursuant to RCW 26.26.116, Washington’s statute regarding the presumption of paternity in the context of marriage.