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Vital records are records of life events kept under governmental authority, including birth certificates, marriage licenses (or marriage certificates), separation agreements, divorce certificates or divorce party and death certificates. In some jurisdictions, vital records may also include records of civil unions or domestic partnerships.
The U.S. federal estate and gift tax marital deduction is only available if the surviving spouse is a U.S. citizen. For a surviving spouse who is not a U.S. citizen, a bequest through a Qualified Domestic Trust defers estate tax until the principal is distributed by the trustee, a U.S. citizen or corporation who also withholds the estate tax.
South Miami: Residents of the county or at least one partner employed by the county. Both opposite- and same-sex couples. [118] City of St. Cloud: Employees of the city. Both opposite- and same-sex couples. [103] City of St. Petersburg: No residency requirement. Both opposite- and same-sex couples.
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Can You Stiff Your Divorce Lawyer: Tales of How Cunning Clients Can Get Free Legal Work, As Told by an Experienced Divorce Attorney. Cheetah Press. ISBN 978-0997555523. Riessman, Catherine Kohler (1990). Divorce talk : women and men make sense of personal relationships. New Brunswick, NJ: Rutgers University Press. ISBN 978-0813515021.
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