Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Thursday, May 26, 2016

Same-Sex Partner Misses Out on New Jersey Estate Tax Exemption

Same-sexThe New Jersey Tax Court ruled that a man was not entitled to a $101,041 estate tax deduction after his partner of 31 years died six days before their wedding because they were not married or in a civil union. Six days before their wedding, is this considered exceptional circumstances? The couple was registered as domestic partners but chose not to enter into a civil union. The court noted that it could not apply the Domestic Partnership Act in a way to provide estate tax exemptions for a couple that could have entered into a civil union or marriage.

See Leslie A. Pappas, Same-Sex Partner Not Spouse for New Jersey Estate Tax Break, Bloomberg BNA, May 17, 2016.

Special thanks to Naomi Cahn (Harold H. Greene Professor of Law, George Washington University School of Law) for bringing this article to my attention.

https://lawprofessors.typepad.com/trusts_estates_prof/2016/05/same-sex-partner-misses-out-on-new-jersey-estate-tax-exemption.html

Estate Planning - Generally, Estate Tax | Permalink

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