As is our custom, this semiannual correspondence is intended to keep you abreast of developments in estate and elder law. The following is a brief summary of noteworthy developments since our last communication: Download the Fall 2021 newsletter! Same-Sex Marriage Same-sex marriage has been legal in every state in the United States since the U.S. Supreme Court ruling of Obergefell v Hodges on June 26, 2015. A number of benefits are available to couples who marry, including the unlimited marital deduction (allowing for unlimited transfers between same-sex couples both during life and after death), portability (rules that preserve the unused portion of a deceased spouse’s estate and gift exclusion amount), and IRA and qualified plan rollovers.
As is our custom, this semiannual correspondence is intended to keep you abreast of developments in estate and elder law. The following is a brief summary of noteworthy developments since our last communication: Download the Spring 2021 newsletter!
