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Estate Planning for Same-Sex Spouses

Marriages between same-sex spouses are legal in New York State. Same-sex spouses are afforded the same estate planning rights as heterosexual spouses in New York State and by the federal government. This means that same-sex spouses enjoy the same tax benefits as heterosexual spouses in inheritance, gifting, and other financial transactions. All individuals over the age of 18 years and married couples regardless of sexuality are wise to execute estate planning documents, including a Last Will and Testament, a Health Care Proxy, and a Power of Attorney.


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