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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.
On July 21, Day Pitney Special Needs Planning Partner Meredith H. Greene presented the webinar titled, "Special Needs Trusts & ABLE Accounts," for Amego, Inc., an organization that supports individuals with Autism Spectrum Disorders and other developmental disabilities throughout their lives.
On July 11, Margaret St. John Meehan presented the session, "Estate Taxes II: The Marital Deduction, Credit Shelter Planning, and Portability," at the Introduction to Trusts and Estates Conference, hosted by NYU School of Professional Studies.
On June 29, Day Pitney Trusts and Estates Attorney Leigh Furtado will be presenting at the National Business Institute on, "Rhode Island Estate Administration From Start to Finish."
On June 22, Day Pitney Art Law Attorney Melissa A. Passman will be a speaker at the "The Art of Collection Management: Estate Planning for Art Collectors," webinar for the Artwork Archive.
On June 16, Art Law Attorney Melissa A. Passman will be a speaker on the "A Primer on Artist Trusts: Part 1," panel at the Center for Art Law.
Day Pitney Trusts and Estates Counsel Cheryl Shaw's arrival was featured in the Law360 article titled, "Day Pitney Adds Counsel To Its Trusts and Estates Practice."
Day Pitney Press Release
Day Pitney Trusts and Estates Attorney Claire N. Carrabba's selection as one of the new Fellows for the ABA Real Property, Trust and Estate Law Section was featured in a Law360 Pulse article.
Day Pitney Press Release
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