While the legalization of same sex marriage has brought significant legal protections to same-sex couples, estate planning remains an essential step to ensure that your wishes are honored—especially when facing complex family dynamics, healthcare concerns, or differing state laws. Below are six key areas where careful planning can make all the difference.

1. Cohabiting? You Need a Plan

Not every committed couple chooses to marry. If you’re in a long-term relationship but unmarried, you do not automatically receive the legal benefits and protections that married spouses enjoy under state and federal law. Without proper documents in place, your partner may have no legal right to make medical decisions for you, access shared assets, or inherit property.

Unmarried couples should strongly consider:

• Powers of Attorney (healthcare and financial)
• Living wills and advance directives
• Cohabitation agreements
• Beneficiary designations on financial accounts

These documents work together to ensure your partner’s role is legally recognized—regardless of marital status.

2. Family Conflicts Can Undermine Your Wishes

Though some members of your family may be accepting accepting of same-sex relationships, others may disagree on their own moral grounds. If your family members challenge your partner’s rights after your death or during incapacity, a well-prepared estate plan can shield your partner from legal disputes.

Strategies include:

• Revocable living trusts to keep your affairs out of probate court
• No-contest clauses to deter legal challenges
• Clear language of intent to reinforce your wishes in all documents

To ensure your wishes are honored, spell it out clearly and legally.

3. Inheritance and Tax Planning for Unmarried Couples

If you are not married, your partner will not benefit from the federal estate tax marital deduction, which allows spouses to inherit an unlimited amount tax-free. Without planning, significant estate or gift tax consequences may arise.

To minimize tax exposure and ensure your assets go where you intend, consider:

• Irrevocable life insurance trusts (ILITs)
• Annual exclusion gifts to your partner or their family
• Joint ownership and titling strategies
• Charitable giving or foundations if aligned with your values

A well-structured plan can avoid tax pitfalls and maximize what your loved ones receive.

4. Protecting Healthcare Decision-Making

Even today, hospitals or healthcare providers may defer to next-of-kin in medical emergencies—excluding your partner from vital decisions if you haven’t named them as your agent.

Make it official with:

• Healthcare power of attorney
• HIPAA authorization forms
• Living will/advance directive

These documents ensure your partner can speak for you when it matters most and that your end-of-life wishes are known and respected.

5. Social Security and Survivor Benefits

Married same-sex couples now have access to Social Security spousal and survivor benefits, which can significantly impact financial security in retirement or after a spouse’s death. However, you’ll want to ensure:

• Your marital status is properly documented with the SSA
• You review options for delayed filing or survivor strategies
• Your spouse is properly designated on pensions and retirement plans

A financial planner or estate lawyer can help you coordinate these benefits with your overall estate plan.

6. Know Your Rights When Traveling or Relocating

Some U.S. states and many foreign countries still lack full legal protections for same-sex couples—especially in areas like parental rights, inheritance, and medical decision-making.

To protect yourselves:

• Carry copies of key documents (POAs, living wills, marriage certificate) when traveling
• Review local laws before moving to a new state or country
• Consult an attorney experienced in multi-jurisdictional planning if you split time across states or live abroad

Since rights can end at a state line or passport checkpoint, planning ahead keeps your relationship protected.

Final Thoughts

Whether you’re married or unmarried, same-sex couples face unique estate planning challenges that deserve careful attention. If you have questions or are ready to begin your estate plan, feel free to contact our office in Davidson, North Carolina for help.