Mark Neil became the first Midwesterner on AtMP' Board of Directors in 2005. Mark is an estate-planning attorney in Chicago -- his interest in AtMP arises out of his legal practice.

Over the years, Mark has represented hundreds of couples in unmarried relationships. He has been struck by the disparate treatment afforded unmarried couples when contrasted to married couples. All unmarried relationships, whether same-sex or different-sex, are disadvantaged when it comes to estate and gift tax treatment.

When either partner in an unmarried couple relationship dies, an estate tax is payable if the assets exceed the exempt amount. But, no matter how much money is involved, no estate tax is due for married couples when the first spouse dies if a properly structured estate plan is in place. Transfers between married couples are never subject to gift tax; but transfers between unmarried couples can be subject to gift tax. In keeping with AtMP' mission, Mark advocates that all couples, married or unmarried, should be treated equally in terms of gift and estate taxation.

Mark's practice also focuses on cohabitation agreements. Like married couples, unmarried couples fall in love, move in together, commingle their financial affairs to some extent (which may even include working in the same business together), and sometimes split up.

The law does not provide a default provision for an equitable division of assets when unmarried couples break up the way it does for married couples who divorce. Hence, a partner who has split up may have to litigate for years to enforce an equitable division of property. For that reason, Mark is a staunch advocate of cohabitation agreements for all unmarried couples who live together. Because of his interest and expertise in this area, Mark wrote Planning for Unmarried Couples, a book for lawyers published by the Illinois Institute for Continuing Legal Education in 2006.

In addition to his commitment to AtMP, Mark serves as a director of the Rogers Park Builders Group; is a member of the Professional Advisory Committee of the Chicago Community Trust; is an Advisory Board Member of a Latina-owned for-profit business; and is a member of Kindred Spirits, a group dedicated to global sustainability. He writes and lectures frequently on a variety of estate-planning topics.

Mark lives in the culturally and sexually diverse Edgewater neighborhood on the north side of Chicago. His two adult children, David and Deanna, as well as his grandson, Elijah, live in New York City.

AtMP' Board of Directors is growing! If you are passionate about improving conditions for all unmarried people... if you can spare at least one hour per week... if you are good at "virtual" team work (a mix of independent efforts, two-way conversations, and group discussion via e-mail and phone) then we encourage you to apply! You can read more and download an application at www.unmarried.org/boardinfo.html.