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Estate Planning for Same Sex Couples After Windsor

January 2014

15th Annual New England Estate Planning Conference 2014
Estate Planning for Same Sex Couples After Windsor

This session addresses the legal landscape for recognition of same sex couple relationships in Massachusetts and around the U.S. The faculty provides a brief overview of how we got to where we are and focuses in particular on the recent landmark ruling from the U.S. Supreme Court in the case of U.S. v. Windsor. The panelists discuss the effect the Windsor ruling has had on a number of federal agencies and what it now means from a planning perspective for attorneys advising same sex couples on life and estate planning issues, including income, gift, and estate tax issues. The faculty then discusses the counseling issues, from a legal and tax perspective on the issue of "Whether-to-Wed," and gives some practical suggestions for planning and drafting estate planning documents given these changes.

• Kerry L. Spindler, Esq.; Scott E. Squillace, Esq