New Rules Of The Game: Same Sex Marriage And Taxes

BTL To Host Seminar On What New IRS Rules Mean For Michigan Couples

LIVONIA - The federal government now recognizes same-sex couples, regardless of where they may live. In states that do not have marriage equality - like Michigan - it means that the federal government recognizes marriages, but the state of Michigan does not. How will married couples file their taxes? Should they refile for prior years? How far back can they go? How do couples create estate plans that comply with federal and state law? What are the financial implications of getting married now? What happens when couples divorce?

Professor Gina Torielli, Director of the Graduate Tax Department at Cooley Law School, will address some of these questions at New Rules of the Game: Same Sex Marriage and Taxes, a seminar presented by Between The Lines Nov. 6 at the Detroit Marriott Livonia from 8 a.m. to 10 a.m.

"Financial professionals need to get up to speed very fast on all the new tax rules for married couples," said Jan Stevenson, BTL's co-publisher. "And it is really confusing because of the 2004 anti-gay marriage amendment to Michigan's constitution. We have one of the state's leading tax experts who will explain all the intricacies of the new IRS ruling. We hope accountants, financial planners, lawyers - any professional person who will be giving advice - come learn about the new financial environment for same-sex couples. And of course this is open to anyone interested in the topic."

Professor Torielli earned her B.S., with high honors from Michigan State University and J.D., cum laude from Harvard Law School. She teaches the Tax Practice and Procedure, Standards and Ethics of Tax Practice, and Tax Exempt Organizations courses in the Graduate Tax Program at Cooley. She teaches the Taxation and Wills Estates and Trusts courses in the J.D. program. She was the initial supervising professor for Cooley's Estate Planning Clinic at the Auburn Hills campus. She is an officer of the State Bar of Michigan's Taxation Section.

While at law school, Professor Torielli worked with the Harvard Negotiation Project, and as a research assistant to Professor Bernard Wolfman.

She began practice in the largest Michigan law firm, moving after six years to Howard & Howard, a firm of more than 90 attorneys. In 1998, Professor Torielli was elected as President and CEO of that firm, and served a five year term as the first woman managing partner of a major Michigan law firm. In that capacity Professor Torielli led a large legal team in the development of a distinguished practice. She and her firm members have counseled businesses, banks and public sector clients, including several Fortune 500 firms. Her experience as managing partner gave her real world experience with ethical and practice management issues in a law firm setting.

Torielli's own practice centered in taxation and public finance, and in that capacity she advised many nonprofit organizations and governmental entities on issues relating to tax exemption, tax-exempt financing and state and federal tax issues. Professor Torielli's scholarship is an effort to provide guidance to practitioners on the intricacies of federal tax exemption for municipal bonds.

The Detroit chapter of the National Association of Women Business Owners named Professor Torielli one of the "top 10 business women of the year" in the spring of 2003. Corp! magazine named her one of the "95 most powerful women in Michigan" in March 2002, and Michigan Lawyers Weekly called her one of ten Michigan "Lawyers of the Year" in 1998. The Governor appointed Professor Torielli to the board of Michigan Higher Education Assistance Authority in 2004. Professor Torielli also serves on the boards of several charitable organizations.

To register for New Rules of the Game: Same Sex Marriage and Taxes go to or call 734-293-7200 x15. The continental breakfast will start at 8 a.m. and the program will start at 8:30 a.m. and end at 10 a.m. Registration is $25 in advance and $30 at the door. The Detroit Marriott Livonia is on 6 Mile Rd. just east of I275, attached to the Laurel Park Mall.

MI Marriage Trial

Michigan Same Sex Couples Demand Respect And Equal Treatment

Michigan Leaders React To Feds Recognition Of Marriages

MI Marriage: Schuette Asks For Full Appeals Court Review

The Stay Delayed Allows 315 Couples To Wed In State

Gay Marriage Defines Schuette's Reelection Campaign

Snyder Says Schuette Going Against Trend

Sixth Circuit Continues Stay

Michigan Marriage Ban Struck Down

Michigan Makes History With First Marriages

Elected Officials, Advocates Petition Schuette To Drop Marriage Aappeal

Pictures from Ingham County - Getting Married

Pictures from Oakland County Clerk's Office - Part 1

Pictures from the Oakland County Clerk's office - Part 2

Pictures from the Oakland County Clerk's Office - Part 3

Pictures from Washtenaw County

White Nationalist Group Files Brief Supporting AG's Appeal In Marriage Ruling

Discredited Witness Part Of Right-Wing Cabal

Schauer Celebrates Overturn Of Michigan Marriage Ban

Equality Michigan Circulating Petition to Drop Appeal

Why Are Governor Rick Snyder and Attorney General Bill Schuette Wasting Michigan Taxpayer Dollars On A Costly Appeal?

Michigan Marriage Ban Co-Author Goes 'Moral'

BTL's Wedding Expo: Like Pride in April

Snyder Says Marriages Invalid

Elected Officials, Advocates Petition Schuette To Drop Marriage Appeal

Request To Remove Stay Based On Process And Substance

Schuette Lies To Satisfy Political Base

DOCUMENTS: The decision, the stay, and more

BREAKING: Holder Asked To Recognize Michigan Marriages

Michigan Marriage Ban Ruled Unconstitutional

BREAKING: Sixth Circuit Court Of Appeals Issues Temporary Stay On Michigan Case

BREAKING: Same-Sex Couples Across Michigan Get Hitched

BREAKING: Judge Friedman Declares Michigan's Same-Sex Marriage Ban Unconstitutional

Judge Could Rule Late Today In Mich. Marriage Ban

Michigan Marriage Trial: And Now We Wait

Editor's Viewpoint: Our Long Journey To Justice

Federal Marriage Case Decisions Outside Michigan In Circuit Court of Appeals

Peers Distance Themselves As Regnerus Takes The Stand

Marriage Supporters, Protestors Brave Cold At Courthouse

Highlights From Michigan Same-Sex Marriage Hearing

Brown Says Schuette Instructed Clerks To Defy Court

Michigan Marriage Equality Trial Begins Second Week

Marriage Equality Trial Opens : Science v. Fear

Michigan Marriage Center Prepares State For The Possibility!

Michigan Marriage Case Begins

A Trial Full of Experts: Incredible and Not So Credible, In Hazel Park Case

like us on facebook follow us on twitter follow us on google+