Every fall, as the weather turns from sunny to gloomy, so does my mood. However, as November approaches, I begin looking forward to the AIDS Council's Beaujolais Noveau Wine Celebration. I have learned over the years that reviewing the philanthropic mission and projects of a fundraising organization is invaluable in coping with the guilt that may otherwise hold back my unbridled passion for auction bidding. Therefore, for the last several years, I remind myself as I arrive at Beaujolais that the AIDS Council will use the auction proceeds for HIV treatment and prevention in underserved communities of the Capital Region. Thus armed with the best intentions, I feel free to go to town with my credit card. While I wait for the results of the silent auction, I "sample" copious amounts of delicious food, followed by one or two or seven desserts. In other words, Beaujolais is my annual evening to indulge in shopping, scrumptious food, good music and fun company.

Last November, I was particularly excited about one of my prizes. I won the "Guest Blogger" auction item, allowing me to use the AIDS Council's marketing team in order to feature myself as the self-proclaimed brilliant Trusts & Estates lawyer on the organization's blog. The marketing team turned out to consist of the two nicest people who share a rare sense of humor and camaraderie, Richard Nacy and Malissa Pilette-McClenon. One tour of the AIDS Council's facilities, a fabulous lunch at the Brown Derby, and several mugs of coffee later, Malissa, Richard and I were convinced that we were best friends, destined to work together toward educating the AIDS Council's blog readers on the legal issues affecting their lives. My excitement, however, skidded to a screeching halt when my pragmatic husband informed me that no one is going to read a blog with the words "tax implications" in its title. Luckily, I had my new best friends, Richard and Malissa, to assure me that, like the rest of the article, the title was informative and relevant to many in their blog audience. Encouraged by their compliments, I ignored my husband (natch) and proceeded to write not one, but three articles, with the following thrilling titles:

- Tax Implications of the Marriage Equality Act: Part 1 - Income Tax
- Tax Implications of the Marriage Equality Act: Part 2 - Estate Tax
- Tax Implications of the Marriage Equality Act: Part 3 - Who is Affected

These articles will outline the process same-sex married couples must follow in filing income and estate tax returns and will inform you how the AIDS Council can assist. As the articles appear in the next several weekly blogs, I challenge all the readers to prove my husband wrong with comments like "catchy title!", "informative and witty!", or even "I managed to finish the article despite its boring title and depressing content."

Until next time!
Lucy

Check back soon for part 2.


Lucy Kats is a member of Whiteman Osterman & Hanna LLP's Estate Planning and Administration Practice Group. She drafts estate planning documents, including wills, trusts, retirement plan and insurance beneficiary designations, powers of attorney, health care proxies, and living wills. She also supervises all aspects of estate and trust administration.