MEN THAT HAVE CHILDREN LATER IN LIFE ARE ELIGIBLE FOR AN EXTRA SOCIAL SECURITY BENEFIT?

♠ Posted by Marc J. Soss in beneficiary designation,child later in life,estate plan,Estate planning attorney,extra social security benefit,older men young child,social security benefits young child

Under existing social security rules, men that have children later in life (it would be gender discrimination but biologically women can’t currently conceive a child after age 60) are eligible for an extra Social Security benefit. Under the rule, when a man files for his social security benefits, each of his children under the age of 18 years is entitled to one-half (1/2) of what he would receive at full retirement age (even if he collects social security benefits early). Eligibility for the child benefit requires them to be: (i) under the age of 18 years; (ii) 18-19 years old if a full-time...

Read More

STATES POSTURING TO CHANGE THEIR ESTATE TAX EXEMPTIONS

♠ Posted by Marc J. Soss in 2018 federal estate tax exemption,District of Columbia estate tax exemption,Federal Estate Tax,florida estate planning,florida probate attorney,Maryland estate tax exemption

Effective January 1, 2019, residents of the state of Maryland will see their state estate tax exemption increased from $4 million to $5 million. The law went into effect on April 5, 2018, and is not be indexed for inflation. The maximum Maryland estate tax rate of 16% remains unchanged and the inheritance tax is unaltered (dependent upon how closely related the decedent was to the people who inherit from him or her, not on the size of the estate). Legislation is pending in the District of Columbia, where the estate tax exemption currently matches the federal exemption amount of $11.18 million,...

Read More

LEGAL LIMITATIONS ON EMOTIONAL SUPPORT ANIMALS

♠ Posted by Marc J. Soss in emotional or mental illness,emotional support animal,Fair Housing Act,Gill Terrace Retirement Apartments,Inc. v. Johnson,pet policy

The Fair Housing Act (FHA) states that housing providers may not “discriminate against any person in the terms, conditions, or privileges of . . . rental of a dwelling . . . because of a handicap of any person associated with that person.” 42 U.S.C. § 3604(f)(2)(C). Prohibited discrimination includes “a refusal to make reasonable accommodations in rules, policies, practices, or services, when such accommodations may be necessary to afford such person equal opportunity to use and enjoy a dwelling.” Id. § 3604(f)(3)(B). “The reasonable accommodation inquiry is highly fact-specific, requiring case-by-case...

Read More