| Couples of the same sex have unique situations with regard to estate planning. |
| Massachusetts presently recognizes marriage for same sex couples, while New Hampshire and some other states recognize "civil unions". |
|
| Not all states will recognize the marriage or civil union of a same sex couple, so if a couple moves, it is critical to review planning. |
While the intent of state law is to provide all the benefits of marriage to a same sex couple, including inheritance and other rights, this is not the case at the federal level. | |
| Some aspects of estate planning will be dictated by federal law, while others will generally be controlled by state law. |
| Estate planning for a same sex couple needs to "work around" federal law, and laws of other states which don't recognize same sex couples. |
| Likewise, in planning for incapacity, it is even more important that a same sex couple execute health care proxies and take other affirmative planning steps. |
| Because of the unique needs of a same sex couple, and any children of such a couple, it is recommended that they utilize the services of an attorney experienced in planning for same sex couples. |
| Our office can provide you with the names of respected estate planning attorneys with experience planning for same sex couples. |