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Resources for Professional Advisors

Listen to sessions from Horizons Foundation's Professional Advisors Series, Philanthropy Series, and Givers & Shakers Conference.

The following articles and websites include useful information for working with LGBT clients:

  • "Incorporating Philanthropic Planning Adds Value to Your Client Services and Makes Good Business Sense for You" by Betsy Brill [PDF]
  • IRS memo on federal income taxes and California registered domestic partners (February 24, 2006), IRS Office of the Associate Chief Counsel [PDF]
  • "Federal Tax Implications of AB205: The California Domestic Partner Rights and Responsibilities Act of 2003" by M. Jean Johnston, JD, LLM and D. Chris Kollaja, CPA [PDF]
  • "Comparing the Tax Implications for Unmarried Couples and Registered Domestic Partners," presentation notes from Chris Kollaja, CPA for Horizons Foundation, December 5, 2005 [PDF]
  • "California's New Domestic Partnership Law: Is Registration Under AB 205 Right for Your Clients?" by Frederick Hertz, JD [PDF]
  • "AB205 Info Sheet" by Deb Kinney, JD [PDF]
  • "Unmarried Couples and Real Estate Ownership in California - 2005 Edition" by Andy Sirkin and Paul Melbostad [PDF]
  • "Stock Options and Charitable Giving" by Erik Dryburgh [PDF]
  • "Counseling Clients on the Importance of Including the Community in their Planning" by John F. Hopkins [PDF]
  • Text of Key Recent Legislation:
    AB205 Domestic Partner Rights and Responsibilities Act of 2003 (Effective Date: January 1, 2005) [PDF]
    AB2850 Domestic Partner Technical Clean-Up Bill [PDF]
    SB 565 Property Tax Reappraisal Exclusion: Domestic Partners (Effective Date: January 1, 2006) [PDF]
    SB 973 Domestic Partner Pension Death Benefit Legislation (Effective Date: September 29, 2005)
    AB2208 California Insurance Equality Act (Effective Date: September 13, 2004)

Useful Books

A Legal Guide for Lesbian & Gay Couples by Dennis Clifford, Hayden Curry, and Frederick Hertz, Nolo Press. Now available in its 13th edition, with a CD-ROM containing all of the book's model agreements.

I Do...Don't I? by Mary Kearny Stroube, MS, JD, Wit's End Press, 2005.

California Community Property: Examples & Explanations by Charlotte Goldberg, Aspen Publishers, 2005.