Same-Sex Marriage Legalized in New York: Implications for Estate and Tax Planning

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New York recently became the seventh jurisdiction in the nation to permit same-sex marriages, which will have a significant impact on tax and estate planning for New York residents who are parties to same-sex marriages.

On June 24, 2011, New York joined Connecticut, Iowa, Massachusetts, New Hampshire, Vermont and Washington, D.C., to become the seventh jurisdiction in the nation to permit same-sex marriages. The Marriage Equality Act, which went into effect on July 24, 2011, will have a significant impact on tax and estate planning for New York residents who are parties to same-sex marriages.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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