Obergefell v. Hodges: Michigan Probate and Estate Planning Issues Impacting Same Sex Couples

OBERGEFELL V. HODGESMICHIGAN PROBATE AND

ESTATE PLANNING ISSUES IMPACTING SAME SEX

COUPLES

HOWARD H. COLLENS, ESQ

SUMMER 2015

From the Majority Opinion in Obergefell v. Hodges“No union is more profound than marriage, for it embodies the highest ideals of love, fidelity, devotion, sacrifice, and family. In forming a marital union, two people become something greater than once they were. As some of the petitioners in these cases demonstrate, marriage embodies a love that may endure even past death. It would misunderstand these men and women to say they disrespect the idea of marriage. Their plea is that they do respect it, respect it so deeply that they seek to find its fulfillment for themselves. Their hope is not to be condemned to live in loneliness, excluded from one of civilization’s oldest institutions. They ask for equal dignity in the eyes of the law. The Constitution grants them that right.”- supremecourt.gov/opinions/14pdf/14-556_3204.pdf

Impact of the Supreme Court Ruling

Impact of the Ruling During Life• Same Sex Couples afforded right to marry and the

benefits of marriage

• Adoption/child custody

• Spousal priority in the event of incapacity• Medical decision-making• Conservatorship/Guardianship

• Creditor Protection

• Ability to file joint taxes returns

• Decisions about organ donation/burial

• Notice of probate proceedings

• Spousal right to inherit • Naming a spouse as a beneficiary

• Spousal survivorship rights• Pension benefits• IRAs/401ks

Impact of the Ruling After Death

Real Property Benefits

• Tenancy by the entireties protection enjoyed by any married couple

• Spouses are exempt from uncapping laws

• The end of dower?

Estate Planning for Same Sex Married Couples

Estate Planning• Marital deduction - allowing spouses to transfer as much

as they want to each other, either during life or at death, without having to pay any federal estate or gift tax

• Survivorship rights

• Legal priority to act as a guardian, conservator, or personal representative

• Prepare wills, trusts, power of attorney and end-of-life documents

• Proactive estate planning is essential for all couples

Thank you!

Howard H. CollensGalloway and Collens, PLLC

26075 Woodward Ave, Suite 200Huntington Woods, Michigan 48070

248.545.2500GallowayCollens.com

[email protected]: @HowardCollens @ProbateLawMI