Stacey Valentine Fielding
July 24, 2017 | New Jersey Law Journal
Appellate Division: No Estate Tax Marital Deduction for Registered Domestic PartnersSame-sex couples registered under New Jersey's Domestic Partnership Act are not entitled to the marital deduction for purposes of calculating the New Jersey estate tax due at the death of the first partner, according to a recent, published opinion out of the Appellate Division.
By Richard D. Sanders and Stacey Valentine Fielding
7 minute read
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