Same-Sex Couple Resorts to Adoption to Avoid Steep Inheritance Tax

In order to avoid the 15 percent Pennsylvania inheritance tax,John, 65, recently adopted his lifelong partner Gregory, 73.  Because John’s father is still alive, John adopted the older Gregory because John couldn’t legally have two fathers.  

Because of Pennsylvania’s state DOMA law restricting marital benefits to opposite-sex couples, John and Gregory had to think of a creative way to inherit property.  After telling the judge that the reason for theadoption was because it was the only legal option they had to protect themselves fromthe inheritance tax, the judge signed the adoption papers immediately and said,“Congratulations, it’s a boy.”

The couple will now only have to pay a 4 percent tax.

See SusanDonaldson James, Gay Man Adopts HisPartner to Avoid Inheritance Tax, ABC News, June 28, 2013.