Strategies to Minimize Estate and Gift Tax for Same-Sex Couples

February 2010

Although more and more states now provide legal recognition to same-sex relationships, the federal government does not currently recognize any legal status conferred on same-sex couples by states or foreign countries. Thus, the federal tax benefits of marriage that are available to heterosexual married couples are not also available to same-sex couples. As a result, practitioners planning for same-sex couples need to be aware of alternative strategies for minimizing federal estate and gift tax.