100 words and reference 

1. Review the impact of the IRS recognition of the federal tax status of marriages recognized in certain states by domestic partners of opposite sex.

2. Review the impact of "common-law" marriages where they exist under state law.

3. Discuss the definition of a durable power of attorney and how it is used for asset management in the event of a disability for avoidance of a guardianship.

4. Identify the uses of a family limited partnership.