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2011 may be a very taxing year for same-sex couples, regardless of marital status

Onerous federal estate tax set to return

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Congratulations, you assembled your friends and family and got married in Washington DC. Now it is recognized in both DC and Maryland. It’s the moment of a lifetime and a moment you’ve been waiting for.

Well, guess what? The IRS doesn’t care! That’s right, to the IRS, you are still strangers according the law. If your estate and retirement plans include leaving your partner your estate, next year may well prove to be a expensive year to die regardless of marital status!

Thanks to the Defense of Marriage Act, even though same-sex couples can now get married in Washington DC and have it recognized in the state of Maryland, the IRS still does not recognize the validity of that marriage. As a result, unlike heterosexual married couples who can pass an unlimited amount of assets between spouses at death, same-sex couples can be hit with the Federal estate tax, regardless of marriage status. Understanding how the Federal estate tax rules work and following a couple of action items could significantly reduce or entirely eliminate this tax.

The Federal estate tax is due when a person leaves assets above a certain dollar amount to someone other than a heterosexual married spouse. Straight married couples get a free pass called the unlimited martial deduction. In 2010 only, there is an unlimited exemption. But, you may owe capital gains tax on any appreciation. Each estate can exempt $1.3 million of gains from the carryover basis rule. Another $3 million exemption applies to assets inherited from a spouse.

In 2011, however, unless Congress acts, Federal estate tax rules change. As a result, same-sex couples could witness a significant tax bite if a partner dies next year. Straight married couples won’t have this problem since the IRS continues to give them a free pass with the unlimited martial deduction.

Next year, at the death of a partner, the value of any estate above $1 million will be taxed at 55%.

Think you don’t have a $1 million, well think again!

How the IRS calculates your gross estate for Federal estate tax purposes probably includes some items you likely wouldn’t count. It also means that many more gay and lesbian couples will feel this tax bite, if you don’t plan properly. The largest impact will likely be felt by older gay and lesbian couples, who are nearing retirement and have built up retirement assets over the course of their life. This becomes an issue as they rely on their partner’s asset to maintain financial independence.

How the IRS calculates the Federal Estate Tax:

To determine whether an estate is hit by the Federal estate tax, it is important to understand how the IRS calculates the Federal Estate Tax. For the purposes of the estate tax calculation, the IRS includes almost everything. Yep, add up all the assets, including personal assets, cars, collections, art, etc. The biggest ticket items usually include the following:

• savings and checking accounts, CDs;
• brokerage or investment accounts;
• retirements accounts like IRAs, Roth IRAs, 401(k)s, 403(b)s or TSP plan assets;
• personal property such as boats, paintings, collections, etc.;
• real estate titled in the decedent’s own name or the percentage portion that is titled • as tenants in common;
• the gross value of life insurance proceeds in the decedent’s own name;
• property that is titled as joint tenants with rights of survivorship (which allows the property to pass automatically to a partner at death, the way many gay and lesbian couples have their homes titled).

The last two bullets are important and frequently overlooked. Most people know that life insurance passes INCOME tax free, but if it is owned by the person who dies, the IRS includes the entire amount of the life insurance proceeds in the total amount of the ESTATE tax calculation. As a result, if you own a $500,000 life insurance policy in your name and have your partner as the beneficiary, your estate increases by $500,000

The IRS also includes the gross value, less any mortgages on property titled as Joint Tenants with Rights of Survivorship (JWROS) in the estate of the first person to die UNLESS payments or contributions can be proven.

Let’s take a look at a hypothetical example: Mark age 55 and Max age 60 are looking to retire in 5 years. They own a $550,000 home with a $50,000 mortgage titled as joint tenants with rights of survivorship. Max has been paying the mortgage, while Mark has been paying all the living expenses. Max also owns two life insurance policies: one from work which is worth $250,000 and a personal policy worth also $250,000. His 401(k) has taken a hit with the market but is still valued at $425,000 and he has a rollover IRA with $25,000. He also has a brokerage account worth $25,000 and a $25,000 CD.

While drinking a martini in Rehoboth, Max accidently chokes on an olive and dies. Unless Congress acts, here’s how the IRS will calculate the estate in 2010 versus 2011.

Note that because Max made all the contributions, the IRS adds the home to his estate, even though it is titled jointly. Mark could not show that he contributed to the mortgage payments. He was paying for the utilities, car payments, etc.

In 2011, Mark has to pay $275,000 in Federal estate taxes. Again, straight married couples pay zilch, zero, nada! Mark still walks away with a cool $1,225,000, right?

Well, not exactly. Because Mark will continue to live in the home that part of the estate is not liquid or immediately accessible. If the value of the house is removed, the actual cash amount that he receives from the estate is reduced to $725,000 or ($1,500,000 less $500,000 (the value of the home) less $275,000 (the estate taxes)).

Mark, like any heterosexual married beneficiary, is going to have to pay legal/probate fees. In addition, Mark will also have to pay Federal income taxes on the 401(k) and IRA money when he starts taking distribution. In the worse case scenario, if he pulled out all those funds in a lump sum, the tax could be taxed up to 35%.

The question then becomes will Mark, who has a life expectancy of an additional 24.37 years according to Social Security table, have enough assets to live at least that long without running out of money.

The estate tax is often considered a voluntary tax because with proper advanced planning, Max and Mark could have significantly reduced their overall estate tax burden. By re-structuring some of their assets today, they could reduce their estate size to potentially pay zero Federal estate taxes. That’s right, zero, zilch, nada!

The question then becomes, where is a good place to spend the $275,000 that would otherwise have gone to estate taxes, a problem we would all like to have!

What to do:

• Calculate the gross estate including all your assets. Be sure to calculate it the way the IRS does.
• Review your estate planning documents and beneficiary designations.
• Review the titling of all your assets to determine in to whose estate the asset falls.
• Review the ownership of your life insurance including both your personal and work. The current ownership structure of the life insurance could simply be increasing the amount you will be paying to the IRS. By retitling the ownership of the life insurance to either a trust or putting it in your partner’s name you may be able to remove it from your estate. Use caution, however, because retitling assets incorrectly could trigger a costly current gift tax if not done correctly.
• Review how your home is titled and who is making payments on the mortgage. It is common for one partner to pay the mortgage while the other pays for other expenses. This could cause an estate trap because it may be difficult to substantiate payments into a jointly owned home. Retitling your home incorrectly could trigger a costly current gift tax of 55% if not done correctly. In some jurisdictions, even if it is done correctly, it may trigger a local transfer tax.
• Consult a professional to determine what is the best way to structure your estate and minimize your estate taxes.

The information provided is for general information. It is not intended to be all-inclusive on estate taxes.

Nicholas Burkholder and Joseph Kapp ([email protected]) are registered representatives and investment advisor representatives with Lincoln Financial Advisors Corp., a broker/dealer (member SIPC) and registered investment advisor, offering insurance through Lincoln affiliates and other fine companies. This information should not be construed as legal or tax advice. You may want to consult a legal or tax advisor regarding this material as it relates to your personal circumstances. The content of this material was provided to you by Lincoln Financial Advisors for its representatives and their clients. CRN201004-2040969

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Fight against TERFs goes global

UK Supreme Court on April 17 ruled legal definition of ā€˜woman’ limited to ā€˜biological sex’

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Transgender activists protest in Sheffield, England, on April 19, 2025. (Courtesy photo)

After last week’s U.K. Supreme Court ruling that reduced the legal definition of ā€œwomanā€ to ā€œbiological sex,ā€ footage of a group of women celebrating the decision with champagne spread virally across the media. These women are known as trans-exclusionary radical feminists, or TERFs. 

In response, thousands of transgender people and their allies — including parents, siblings, and pro-trans celebrities — flooded the streets of London, Sheffield, Manchester, Cardiff, and other cities across the U.K. on April 19, to protest the erosion of trans rights. The fight between TERFs and trans* people have become more visible to those outside of the British LGBTQ+ community.

But this isn’t just about the U.K. The problem has gone global. For me, as an openly trans person who has lived in four different countries, it feels deeply personal.

For years, British TERFs have been spreading misinformation about gender around the globe, collaborating with far-right politicians and inspiring anti-trans violence.

At a pro-trans protest I attended in Sheffield, one of the speakers, Sofia Alatorre, a trans woman from Mexico now living in the U.K., dedicated her speech to the ways British TERFs, with their powerful movement supported by celebrities, such as ā€œHarry Potterā€ author JK Rowling, are influencing people in South America.

ā€œWhen I go to Mexico now, I don’t just hear people talking about transsexuals as degenerates anymore. Instead I hear about what bathroom we should use, or whether we belong in sports,ā€ Sofia told the Washington Blade. ā€œThese are not lines that come from Mexico. They are finely crafted narratives designed to drive a wedge by weaponizing ā€˜common sense’ gut reactions to complicated subjects. Because without these, they’d have to face the uncomplicated reality: We are just people trying to live our lives happily. In the U.K., the entire media infrastructure is sympathetic with ā€˜gender critical’ TERF ideology to the point that sympathy blurs into outright support. With these lines finding footing in the Global South, it seems clear that the U.K. has become an exporter of transphobia.ā€

Unfortunately, TERFs even showed up at a trans event, attempting to argue with the speakers. 

One of the trans* organizers of the Sheffield demonstration, who preferred to remain anonymous, expressed their love for the trans* community and trans* people. They emphasized that they are not expressing hatred toward TERFs — they simply want them to reconsider their position.

ā€œIf you’re a TERF and reading this, we don’t hate you,ā€ they said. ā€œWe don’t hate you. There is nothing I hold in my heart but deep pity for you. You do not know the community of love that we have as transsexuals, and you only know your community of hatred. If you are tired of feeling nothing but hate, come and talk to us, we’re nice, I promise. This protest is a rallying cry that we can’t lose, that we are all here for each other, and that we can do whatever the f*ck we want when we work together. We may be out here today in rage, but what keeps us alive is love.ā€

But it doesn’t seem like TERFs are ready to show love toward trans people — or to see trans women as their sisters. At our local protest in Sheffield, they were so agitated, jumping toward speakers and trying to engage with them, that the police had to intervene and remove them to prevent a fight. It reminded me of TERFs’ behavior I encountered in St. Petersburg, Russia, and in Russian-language online spaces.

Unfortunately, it’s not just South America that has been influenced by UK TERFs. The country I currently live in is known within European and U.S. queer communities as ā€œTERF Island.ā€

Some trans Americans even avoid traveling to the U.K., afraid of the influence that Rowling holds over millions due to her wealth and cultural impact.

In Russia, Ukraine, and other Eastern European countries, so-called ā€œradical feminismā€ is the most prominent feminist movement. Radical feminism, which emerged in the 1960s, is based on the belief that patriarchy is the root of all other forms of oppression.

In modern Eastern Europe, this has led to a situation where many feminists fail to acknowledge racism, ableism, and transphobia — excluding everyone except cisgender people, Slavic, atheist, and able-bodied people from their movement. Historically, radical feminists have not focused much on the trans* community, but with the rise of trans* activism in the 2000s, many became fixated on targeting trans people.

Many of my Russian-speaking trans friends have been badly bullied by local TERFs. Some even experienced suicidal thoughts and severe anxiety due to online harassment from them. And these TERFs weren’t developing their ideology locally — they were importing it. The anti-man rhetoric was inherited from American prominent radical feminists like Andrea Dworkin and Ti-Grace Atkinson, while the transphobic elements were ā€œexportedā€ to Eastern Europe, primarily from the U.K. and specifically Scotland.

Even before Rowling, there was Magdalen Berns, a Scottish TERF YouTuber who was extremely popular among Russian girls and women. It was Berns who helped bring Rowling into anti-trans activism.

I spoke with Sophie Molly, a Scottish trans activist and politician who ran as an Independent MP candidate in the 2024 U.K. general election for the Aberdeen South constituency. 

TERFs ruthlessly harassed her during her campaign.

ā€œTransphobia is institutionalized in the UK. It is systemic and it’s getting worse with each passing dayā€ she told me. ā€œLocal TERF have a slew of legal professionals on their team too. Like Sarah Phillimore and Joanne Cherry. TERFs have been continually lobbying the government to oppress trans and gender non-conforming people. Dragging their rights and freedoms through the courts. All under the pretense of protecting the rights of women. In reality these conservative groups are backed and funded by billionaires. Billionaires that want to remove trans people from public life, due a personal prejudice they hold. The majority of TERFs are wealthy and privileged white women. Most of them are not LGBTQIA+. They have obscene amounts of money to spend on persecuting a tiny minority. Trans women are women — no matter what the U.K. Supreme Court dictates.ā€

But another problem of TERFs is that they are policing women as well. Even the Supreme Court decision targeted women.

ā€œThe [Supreme Court] decision is an attack on the rights of both trans people and women,ā€ Sophie said. ā€œIt reduces women to their anatomy, which is extremely regressive and misogynistic in my opinionā€

Women for decades have fought to ensure their lives wouldn’t be defined by the sexual organs they were born with. TERFs are now doing exactly that — attempting to reduce womanhood to biology, while also dictating how women should behave, all in the name of ā€œsisterhood.ā€

Modern British TERFs have received support from figures like musician, far-right influencer, and convicted murderer Varg Vikernes, as well as ultra-conservative organizations such as the Russian Orthodox Church, an institution notorious not only for justifying the war in Ukraine with homophobic rhetoric but also for its long history of opposing women’s rights. This kind of ā€œfeminismā€ is a global threat, not only to trans* people but also to girls and women everywhere.

Editor’s note: The author uses trans* in order to be inclusive of nonbinary and gender queer people.

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America’s detransition: The far-right’s coordinated attack on climate policy and trans rights

Progress framed as ‘mistake that must be undone’

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Beach erosion in Fire Island Pines, N.Y. The far-right has launched a coordinated attack on climate policy and transgender rights. (Photo courtesy of Savannah Farrell / Actum)

What if the far-right’s endgame isn’t just stopping progress, but erasing it altogether? From banning trans healthcare to reversing climate policies, they aren’t just resisting change — they’re trying to force the world back into an imaginary past that never existed.

Across climate policy and trans rights, the right isn’t just opposing change — it’s actively detransitioning America, unraveling progress under the guise of “common sense” and “restoring order.” But this isn’t just about ideology. It’s about power.

From pulling out of the Paris Agreement to banning gender-affirming healthcare, the right has perfected a political strategy that frames progress as a mistake that must be undone. Whether it’s climate action or trans visibility, any step toward justice is framed as dangerous, unnatural, and in need of correction.

And if we look closer, these attacks aren’t just similar — they are deeply connected. By comparing the right’s climate rollbacks and its war on trans rights, we can see a broader strategy at work: One that fuels fear, manufactures doubt, and ultimately serves the interests of those already in control.

The fight isn’t just about policy. It’s about who gets to belong in the future.

The manufactured crisis: Who profits from reversal?

To justify rolling back both trans rights and climate protections, the right leans on manufactured crises — presenting change as a dangerous social experiment gone wrong. And the most effective way to do that? Weaponizing doubt.

Take climate change. Despite overwhelming scientific consensus, climate denialists cherry-pick uncertainties — using rare instances of changing climate models to cast doubt on the entire field.

Similarly, the right has latched onto detransition stories, amplifying a handful of cases where individuals regret transitioning to suggest that all trans people will regret their identities.

By focusing on individual regret rather than systemic realities, these movements create the illusion that climate action and trans healthcare are harmful mistakes rather than necessary progress. The message is clear: We must ā€œcorrectā€ these wrongs by detransitioning the country back to a time before this supposed damage occurred.

But who actually benefits from this rollback?

  • Fossil fuel companies profit from climate skepticism, ensuring we remain dependent on dirty energy.
  • Right-wing politicians fundraise off anti-trans fearmongering while avoiding economic issues that might actually improve people’s lives.

By making people believe they are ā€œfighting backā€ against elites, the right obscures the actual elites profiting from this manufactured outrage.

The spectacle: Turning trans lives and climate policy into distractions

None of this would work without media spectacle. Right-wing politicians and media outlets know that the most effective way to keep people from questioning power is to keep them emotionally invested in a performance.

Take the far right’s obsession with trans youth. They flood the airwaves with panic over puberty blockers, despite the fact that gender-affirming care is exceedingly rare.

A peer-reviewed study analyzing private insurance claims found that out of more than 5 million adolescents ages 8 to 17, only 926 received puberty blockers and 1,927 received hormone therapy between 2018 and 2022.

Similarly, climate policies are attacked as elitist schemes to control the working class — painting green energy initiatives as an attack on personal freedom, just as gender-affirming care is framed as an attack on children.

By shifting the focus onto symbolic enemies — the ā€œradical trans activistā€ or the ā€œclimate elitistā€ — the right gives people someone to hate while avoiding the real sources of economic and environmental crisis.

And this isn’t just a cultural strategy. It’s a business model.

Capitalism is in the business of creating problems, then selling solutions.

Both strategies ensure that nothing actually changes, while making people feel like they’re participating in a fight for freedom.

It’s a distraction, and it’s working.

Nature as a battleground: The far-right’s fear of fluidity

At its core, the war on trans people and the war on climate action stem from the same fear: The fear of change.

Queer ecology tells us that nature itself is fluid, adaptive, and in constant transition. Yet, the far-right insists on rigid, binary categories:

  • Man/Woman.
  • Fossil Fuels/Renewables.
  • Traditional/Disruptive.

In both cases, fluidity is framed as unnatural — something that must be controlled through political intervention.

But what’s truly unnatural? The attempt to freeze society in time. The climate has always changed. Gender has always been fluid. The far-right isn’t defending nature — they’re defending control.

The far-right’s detransition obsession mirrors climate rollbacks

Capitalism is not interested in actual progress — it only cares about control.

The obsession with detransition mirrors climate rollbacks in that both are framed as necessary corrections to a mistake.

But the goal isn’t returning to a real past. It’s about constructing a version of the past that justifies present oppression.

  • Climate denial isn’t about scientific debate — it’s about maintaining corporate power, as Time reported in 2025
  • Anti-trans laws aren’t about protecting kids — they’re about enforcing gender hierarchies, according to a 2025 New York Times editorial.

Neither of these rollbacks is accidental. They are part of a deliberate strategy of control — one that tells us that progress is always temporary and can always be reversed.

Who owns the future?

If we allow the right to detransition America, we risk a world where progress is always reversible, and power remains in the hands of those who benefit from disorder and fear.

The real question isn’t whether these issues are linked — it’s why they were ever separated to begin with. The fights for climate justice and trans rights are one and the same:

  • A fight against the illusion of permanence.
  • A fight against manufactured crisis and controlled reversal.
  • A fight for a future that actually belongs to all of us.

So what do we do?

  • We must refuse to accept their manufactured doubt — trans rights and climate action are not mistakes that need fixing.
  • We must reject their false nostalgia — there is no past to return to, only a future to create.
  • And most importantly, we must recognize that these struggles are connected.

If we fail to see this, we risk allowing reactionary forces to shape the future. But if we understand their playbook, we can disrupt the spectacle and refuse to let them dictate what comes next.

Because this fight isn’t about going back. It’s about moving forward — and making sure no one can take that future away.

Cody Hays is a Ph.D. student at Arizona State University’s Walter Cronkite School, researching media psychology, public understanding of science, and digital misinformation, with a focus on ideological worldviews; they are a Graduate Research Fellow in the MIDaS and Views and Values Labs, executive editor of the Journal of Public Interest Communications, and a nonprofit communications strategist with over a decade of experience in combating disinformation and mobilizing action.

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History of D.C. Pride: 1995-2007, a time of growth and inclusion

Rainbow History Project plans expansive WorldPride exhibit

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The Gay Men's Chorus of Washington performs at the Lesbian and Gay Freedom Festival on March 18, 1995. (Washington Blade archive photo by Clint Steib)

In conjunction with WorldPride 2025 the Rainbow History Project is creating an exhibit on the evolution of Pride: ā€œPickets, Protests, and Parades: The History of Gay Pride in Washington.ā€ In ā€œFreedom on America’s Main Streets,ā€ we discuss how during the 1990s the LGBTQ communities became more prominent across all areas of American life, the circumstances of moving official Pride activities to Pennsylvania Avenue, and the origin of the name ā€œCapital Pride.ā€

Throughout the 1990s, LGBTQ visibility increased significantly in American society. The LGBTQ community’s presence extended beyond news coverage of AIDS activism, with members participating in various social movements. Gay Black men joined the Million Man March in 1995, carrying banners and signs proclaiming “Black by Birth, Gay by God, Proud by Choice.ā€ Lesbians led abortion-rights rallies, LGBTQ Asians joined Lunar New Year parades, and LGBTQ Latinos marched in Fiesta DC.

Once again, financial difficulties around Pride activities led to the dissolution of the Gay and Lesbian Pride of Washington as an organization and the gay arts and culture non-profit One in Ten took over organizing Pride. One in Ten’s mission was not solely Pride planning, but rather year round activities, including an attempt to make an LGBTQ history museum. Due to the explosion of activities, the crowd sizes, and the growing concerns around feelings of exclusion brought on by the neighborhood’s identity as a primarily gay white male space, in 1995, One in Ten moved the Pride parade and festival out of Dupont Circle to Freedom Plaza on Pennsylvania Avenue. 

Although the struggle for bisexual visibility had successfully added the B to the 1993 March on Washington, the push to add Trans and Queer identities to Gay Pride’s name was not yet successful; Pride was reborn as The Freedom Festival. Two years later, in 1997, the Whitman-Walker Clinic became not just a sponsor but also a co-organizer to alleviate some of the organizational and financial challenges. It was during this time that the event was officially renamed Capital Pride.

The name change sparked debate within the community. Frank Kameny, who had organized the 1965 pickets, harshly criticized the new name, arguing that it “certainly provides not an inkling of what we really mean: Pride that we are Gay.ā€ He lamented that the name change “represents Gay shame.ā€ However, others celebrated the inclusivity of the new name. L. A. Nash, a self-identified lesbian, wrote, “Gay is good—Gay, Lesbian, Bisexual and Transgender is far better.ā€ Elke Martin further supported the change, stating, “A name is your identity, it gives you legitimacy and a seat at the table.ā€ Capital Pride’s official name was now ā€œCapital Pride Festival: A Celebration of Lesbian, Gay, Bisexual, Transgendered Community and Friends.ā€

In April 2000, the Millennium March on Washington highlighted divisions within the gay civil rights movement. Unlike previous grassroots marches organized by local activists, this event was orchestrated by national organizations like the Human Rights Campaign. However, its Millennium Pride Festival was by far the largest event with major headliners performing, including Garth Brooks and Pet Shop Boys. Critics argued that these events represented a corporatization of activism that sidelined political demands and local groups struggling for recognition.

In 2001, Capital Pride events were attracting 100,000 attendees. The festival was held on Pennsylvania Avenue with the U.S. Capitol in the background of the main stage. This location, often referred to as “America’s Main Street,” symbolized a significant visibility boost for the LGBTQ community. However, the Washington Post failed to cover the event beyond a simple listing in its events calendar. The outrage that ensued led Capital Pride director Robert York to state: ā€œThis is the biggest and best Pride we’ve had, and it is important to see it covered other than in the gay press.ā€

It wasn’t until 2007, however, that SaVanna Wanzer, a trans woman of color and Capital Pride board member, successfully established Capital Trans Pride. “The transgender community needs its own event,ā€ Wanzer stated, ā€œrather than just using us as entertainment. That’s all we’ve been allowed to do.ā€ Trans Pride’s creation was a significant step toward greater inclusivity within the LGBTQ community.

Our WorldPride 2025 exhibit, ā€œPickets, Protests, and Parades: The History of Gay Pride in Washington,ā€ will be installed on Freedom Plaza on May 17 to coincide with DC Trans Pride. We need your help to make it happen.

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