The “Option of Adoption Act,” a Georgia law that was introduced by a staunchly anti-abortion Georgia state representative, establishes procedures for genetic donors to relinquish their rights to embryos before birth and permits, but does not require, embryo recipients to petition a court for recognition that they are the legal parents of a child born to them as a result of an embryo transfer.
This article clears up what seems to be widespread confusion about a fairly straightforward question of tax law related to such embryo “adoptions.” Notwithstanding various sources' claims to the contrary, neither a Georgia adoption tax credit nor a federal adoption tax credit is available for “adopting” an embryo.
Who has the legal right to challenge decisions by the U.S. Food and Drug Administration? And should the moral umbrage of a group of anti-abortion...
President Joe Biden promised during his State of the Union address on March 7, 2024, that he would make the right to get an abortion a federal law.
“If...
Gradualism should have won out in Dobbs v. Jackson Women’s Health, exerting gravitational influence on the majority and dissenters alike. In general...
Liberalism is back on its heels, pushed there by political movements in the United States and Europe and by the critiques of legal scholars and...
Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...
Hot Flash: How Understanding Menopause Can Improve Life and Law for Everyone dissolves the silence and stigma surrounding menopause. The book frames...
During times of crisis, governments often consider policies that may promote safety, but that would require overstepping constitutionally protected...
This essay explores the regulation of sperm donation from a reproductive justice perspective. It compares formal sperm donation, which involves...
The SEC mandates that public companies assess new information that changes the risks that they face and disclose these if there has been a “material”...
Professor Elizabeth Scott, the chief reporter of the American Law Institute’s (ALI) Restatement of Children and the Law, has often observed that the...
This Article considers the interaction between marriage, households, and public welfare-type benefits. In light of constant cultural and media...
Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement accounts...
There have been a lot of intriguing developments in the Hamilton Reserve Bank vs Sri Lanka litigation lately, not least mounting questions around who...
In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax...
Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large...
Singlehood is becoming an increasingly important social identity category. Thousands of people are members of Facebook groups such as I am my Own...
At the inception of a new and potentially transformative type of tax enforcement, this Article reviews the goals underlying the prohibition on state...