Legal Alerts

Due to U.S. Supreme Court Order and New Minnesota Law, Marital Deduction Gift and Estate Tax Planning Is Available to Same-Sex Spouses in Minnesota as of August 1, 2013


On June 26, 2013, the United States Supreme Court ruled that the federal law known as DOMA, which defines marriage to exclude same-sex marriages, is unconstitutional. This ruling in the Windsor case, combined with the new Minnesota law that will recognize and permit same-sex marriages in Minnesota dramatically impacts estate planning and estate administration in Minnesota. Specifically, as of August 1, 2013, same-sex spouses in Minnesota can do marital deduction estate tax planning, can make unlimited lifetime gifts between spouses, can claim marital deductions on the death of the first spouse to die, and can claim portability elections on the death of the first spouse to die.

All same-sex spouses in Minnesota should review their estate plan and beneficiary designations in light of these changes. If you have a taxable estate, estate tax planning can now be made part of your estate plan that could not be done in the past. Please call us today.

Marya P. Robben
Partner and Practice Group Chair, Trusts & Estates 
Lindquist & Vennum LLP
(612) 371-3933

The information provided above is intended for general informational purposes only. It should not be construed as legal advice or legal opinion on any specific facts or circumstances and you are urged to consult a Lindquist & Vennum LLP attorney or one of your own choosing concerning your situation and specific legal questions you have.

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