Estate Planning For Same-Sex Couples After The Obergefell Decision

In Obergefell v. Hodges, The Supreme Court found that State constitution and statutory provisions that prohibited same-sex marriages violated the Due Process and Equal Protection Clauses of the United States Constitution.  This Supreme Court decision has simplified many estate planning issues for same-sex couples, but also left a number of significant issues remaining. 

The same-sex marriage decision was silent about the issue of whether it applies retroactively, and there will likely be future debate over that issue.  Dealing with children will also create some legal complexities if one spouse has no biological relationship with the child.  There are going to be major changes with respect to many of the employee benefits that married couples get to enjoy.  As this article points out there are many issues that will still need to be worked out in the near future.

See George G. Jones and Mark A. Luscombe, Planning for same-sex couples after Obergefell, Accounting Today, October 25, 2015.

Special thanks to Jim Hillhouse for bringing this article to my attention.