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Appellate Division: No Estate Tax Marital Deduction for Registered Domestic Partners

Publisher: New Jersey Law Journal
July 24, 2017
Day Pitney Author(s) Richard D. Sanders Stacey Valentine Fielding

Richard D. Sanders and Stacey Valentine Fielding wrote an article, "Appellate Division: No Estate Tax Marital Deduction for Registered Domestic Partners," for the New Jersey Law Journal.

The article discusses a recent, published opinion out of the Appellate Division—Jiwungkul v. Dir., Div. of Taxation, No. A-4089-15T2 (N.J. Super. App. Div. May 11, 2017), which found that same-sex couples registered as domestic partners under New Jersey's Domestic Partnership Act are not entitled to the marital deduction for purposes of calculating the New Jersey estate tax due at the death of the first partner.

While the loss of the marital deduction is certainly of significant importance, the Jiwungkul holding has the added potential of creating far reaching precedent for domestic partnerships in the state of New Jersey generally. The ruling stands for the proposition that domestic partners are afforded only those rights specifically granted in the DPA and no others. This proposition will undoubtedly encourage courts to construe the rights granted thereunder restrictively. Thus, it is extremely important that couples who opt for this arrangement understand the specific tax consequences of doing so and implement appropriate measures in their estate plans and beyond.

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Related Professionals
Richard Sanders
Richard D. Sanders
Parsippany, NJ
T: (973) 966 8073
Stacey Valentine Fielding
Parsippany, NJ
T: (973) 966 8268
New Jersey Hartford Stamford Greenwich New Haven West Hartford Boston
New York Washington, DC Providence Boca Raton Miami West Palm Beach

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This website may use cookies, pixel tags and other passive tracking technologies, including Google Analytics, to improve functionality and performance. For more information, see our Privacy Policy. By using our website, you are consenting to our use of these tracking technologies. You can alter the configuration of your browser to refuse to accept cookies, but if you do so, it is possible that some areas of web sites that use cookies will not function properly when you view them. To learn more about how to delete and manage cookies, refer to the support instructions for each browser (e.g., see AllAboutCookies.org). You may locate Google Analytics' currently available opt-outs for the web here.