2021 Newsletter

Fall 2021 Update

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.

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