Tuesday, June 8, 2004

Jeremy Marr has posted The Estate Planning Implications of Goodridge v. Department of Public Health for Massachusetts Same-Sex Couples on SSRN. Here is the abstract:

In November 2003, the Supreme Judicial Court of Massachusetts (the “SJC”) held in Goodridge v. Department of Public Health that the Massachusetts Constitution protects the right of same-sex partners to marry. In Goodridge, the SJC noted several “protections, benefits, and obligations” married couples enjoy that are not available to committed, unmarried partners. This paper explores the effect of the Goodridge decision on the estate planning activities of same-sex couples who choose to marry. Part I reviews the elements of comprehensive estate planning for unmarried partners. Part II explores the areas of estate planning Goodridge most affects. Finally, Part III explores the areas of estate planning that Goodridge and the Federal Defense of Marriage Act leave relatively intact.