Same-Sex Couples and Tax Planning

Summary

This practice note discusses planning for same-sex couples, specifically same-sex married couples. It begins with some historic background to the recognition of same-sex marriage as provided by the Supreme Court decisions in United States v. Windsor and Obergefell v. Hodges, followed by a discussion of wills and estate planning documents such as financial powers of attorney, living wills and health care proxies, and inter vivos trusts.