Sentences with phrase «in civil partnerships in»

The tax system should treat same - sex couples in a civil partnership in exactly the same way as it treats heterosexual married couples.

If you think your ex-partner has undervalued the business (or the increase in the value of the pre-existing business while you were married or in a civil partnership in Scotland), you have several options:

Not exact matches

He is a Certified Specialist both in Taxation Law and in Estate Planning, Trust & Probate Law (The State Bar of California, Board of Legal Specialization) admitted to practice law in California, Hawai'i and Arizona (inactive), specializing in Federal and state civil tax and criminal tax controversy matters and tax litigation, including tax - related examinations and investigations for individuals, business enterprises, partnerships, limited liability companies, and corporations.

He mentioned the company's plan to hire «dozens» of Burmese language content reviewers as the first part of a three - pronged approach in Myanmar, also noting a partnership with civil society groups to identify hate figures in the country rather than focusing on removing individual pieces of content.

Will the SEC take this opportunity to clarify that same - sex couples in civil unions, domestic partnerships, and similar legal relationships intended to give them at least some of the economic benefits of marriage, are «spouses» to one another, and thus eligible for the alternative accredited investor qualification standard made available to persons who are married (with the Supreme Court's recent decision striking down Section 3 of DOMA, it is already clear that persons in same - sex marriages are «spouses» to one another)?

Individuals in other arrangements, such as civil unions, registered domestic partnerships, or other similar arrangements, that aren't recognized as a valid marriage under relevant state law won't be treated as married or as spouses as defined in this policy for federal tax purposes.

Individuals in other arrangements, such as civil unions, registered domestic partnerships, or other similar arrangements, that are treated as spouses under the applicable state law, will each be treated as a spouse as defined in this policy for state law purposes.

However, individuals in other arrangements, such as civil unions, registered domestic partnerships, or other similar arrangements, that are not recognized as marriage under the relevant state law, will not be treated as married or as spouses as defined in this policy for federal tax purposes.

Lastly, Doug wonders if the question of civil union partnerships might be dealt with in the SEC's overdue rulemaking (it's going to happen sometime, isn't it?)

A public notary in Brazil has registered a three - person partnership as a legally recognized civil union.

In fact, he maintains that Rawlsian principles, rigorously and consistently applied, forbid the re-definition of civil marriage to include same - sex partnerships.

I believe that it is the church's responsibility to love, accept, and affirm gay men and women and thereby create a positive environment where their sexuality can be expressed in healthy, monogamous, loving relationships (i.e. marriage or civil partnership).

ex couples within 30 months of the introduction of legally binding civil partnerships was slightly less than one percent in the United Kingdom.

Coles, who was one half of the 1980s band the Communards, is in a civil partnership with his same sex partner and is among the 15 contestants taking part in this year's edition of Strictly Come Dancing, which started on Saturday.

In European Union law, civil law of most member states and judge - made law in the United States, the right to marry has been «modernized» so as to include partnerships and same - sex unionIn European Union law, civil law of most member states and judge - made law in the United States, the right to marry has been «modernized» so as to include partnerships and same - sex unionin the United States, the right to marry has been «modernized» so as to include partnerships and same - sex unions.

In December the Court of Appeal ruled against her application that she was discriminated against in being compelled to perform civil partnership registrations contrary to her religious beliefIn December the Court of Appeal ruled against her application that she was discriminated against in being compelled to perform civil partnership registrations contrary to her religious beliefin being compelled to perform civil partnership registrations contrary to her religious beliefs.

In wider society it is now common for those entering into civil partnership to be regarded as getting married [7].

The Civil Partnership Act, passed in November 2004, raised homosexual relationships to the same status as marriage by granting the same rights to couples entering a civil partnership as to spouses entering marrCivil Partnership Act, passed in November 2004, raised homosexual relationships to the same status as marriage by granting the same rights to couples entering a civil partnership as to spouses entering marrcivil partnership as to spouses entering marriage.

His barrister Sean Jones QC also said C of E clergy members in civil partnerships were allowed to officiate and that those were «effectively indistinguishable» from same - sex marriages.

He also said he had blessed a homosexual civil partnership at the church he leads in Waterloo.

When same - sex civil partnerships were introduced by the government in 2005, she saw that registering such relationships would clash with her faith.

Two people of the same sex, who are not already in a civil partnership, will be allowed to get married from December 31.

This invited those engaged in government, business, education, arts and media, science and medicine, intergovernmental organizations and the organizations of civil society, as well as those in positions of religious and spiritual leadership, to «build new, reliable, and more imaginative partnerships towards the shaping of a better world.»

The survey has been released as the first Scottish couple changes their civil partnership into a marriage after a change in the law.

(2) His church (the LDS Church) does not oppose civil unions, at least limited ones (http://www.deseretnews.com/article/705260852/LDS-official-lauds-work-for-Californias-Prop-8.html?pg=2: «in general, the church «does not oppose civil unions or domestic partnerships,» that involve benefits like health insurance and property rights»).

He's in a civil partnership, but hasn't spent time publicly objecting to the Church of England's guidelines which require him — as a gay man — to be celibate.

In so far as that is the dominant view of law in America, «gay marriage» says nothing about the morality of homosexuality one way or the other, it simply guarantees that all «domestic partnerships» (an alternative term considered for «civil unions») are treated equallIn so far as that is the dominant view of law in America, «gay marriage» says nothing about the morality of homosexuality one way or the other, it simply guarantees that all «domestic partnerships» (an alternative term considered for «civil unions») are treated equallin America, «gay marriage» says nothing about the morality of homosexuality one way or the other, it simply guarantees that all «domestic partnerships» (an alternative term considered for «civil unions») are treated equally.

There are an awful lot of gay clergy in the C of E, especially at the high church end and t he church has had to allow for them to be in civil partnerships with their same sex partners and share church accomodation, whilst never explicitly acknowledging that these are sexual relationships — a typical Anglican compromise and a very English, «we won't mention it» way of dealing with a situation.

There have only been 46,662 homosexual civil partnerships between their legalisation in December 2005 and December 2010, and 18,000 of these were in the year after the law was passed.

Just a few weeks ago a Manchester man named Adrian Smith was demoted and docked almost half his salary for expressing, in a context entirely removed from his workplace, his opposition to religious buildings being usedfor civil partnerships.

As one Telegraph columnist who is in a civil partnership wrote recently.

Not very long ago Ben Summerskill of the campaigning organisation Stonewall said «Right now faiths shouldn't be forced to hold civil partnerships, although in 10 or 20 years that may change.»

Jeffrey John entered into a civil partnership with Grant Holmes in 2006 after a 30 year relationship.

He pointed out that clergy in faithful, same - sex relationships were not forbidden from entering into civil partnerships.

«Partnered clergy are unwilling to marry and those in civil partnership are reluctant to convert their CP to marriage fearing hostile action from their bishop.

For instance, we are told: «Civil partnerships were a huge step forward in the recognition of homosexual love and commitment in a relationship» (p69).

She will also, no doubt have the support of Clifford Longley, who in The Tablet in January strongly attacked the Church's position on Civil partnerships and gay adoption.

Christians have been urged to be «gracious» to heterosexual couples who want to be in a civil partnership, instead of a marriage.

Where two women are in civil partnership, the non-impregnated partner will be regarded as a parent, unless she formally objects to being regarded as such.

In a series of big changes to marriage law, opposite sex couples could be allowed civil partnerships... More

The CGIAR Research Program for Rice, known as the Global Rice Science Partnership (GRiSP), is a partnership coordinated by six research - for - development organizations that bring together over 900 partners from the academic, public, private, and civil society sectors with a stake in the rice development sector.

The report calls for the creation of innovative public - private partnership arrangements, as well as partnerships involving different levels of government, civil society organizations, and donor organizations, in areas from crop technology to the provision of school feeding programs to help bring about sustainable food security throughout Asia.

According to the Office for National Statistics, 47.2 % of the 723,913 babies born in England and Wales in 2011 had a mother and a father who were not married or in a civil partnership.

Data from the Office of National Statistics shows that after five years, 5.5 percent of marriages had ended in divorce and 2.5 percent of civil partnerships had been dissolved.

UNICEF is committed to doing all it can to achieve the Sustainable Development Goals (SDGs), in partnership with governments, civil society, business, academia and the United Nations family — and especially children and young people.

If a child is conceived outside of a UK licensed fertility clinic, and the birth mother is not married or in a civil partnership at the time, and if using donor sperm — under UK law, the second parent will legally be the donor father.

Civil partnerships between same - sex couples in the UK — 2004, with the first ceremonies being able to take place in 2005, during my first year at University

Diversity of intended parents who pursue surrogacy would be protected by law which recognizes surrogacy for married couples and those in civil unions and domestic partnerships.

For example, several states have laws providing leave for care of partners and children in domestic partnerships and civil unions.

The average (mean) age of men forming a civil partnership in the UK in 2010 was 40.6 years.