With the June 26, 2015 Supreme Court decision in Obergefell v. Hodges, the landscape in Michigan probate and estate planning has changed. This presentation explores areas of impact.

1. OBERGEFELL V. HODGES
MICHIGAN PROBATE AND
ESTATE PLANNING ISSUES
IMPACTING SAME SEX
COUPLES
HOWARD H. COLLENS, ESQ
SUMMER 2015

2. 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

3. Impact of the Supreme Court Ruling

4. 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

5. • 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

6. Real Property Benefits
• Tenancy by the entireties protection
enjoyed by any married couple
• Spouses are exempt from uncapping
laws
• The end of dower?

7. Estate Planning for
Same Sex Married Couples

8. 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

9. Thank you!
Howard H. Collens
Galloway and Collens, PLLC
26075 Woodward Ave, Suite 200
Huntington Woods, Michigan 48070
248.545.2500
GallowayCollens.com
Howard@GallowayCollens.com
Twitter: @HowardCollens
@ProbateLawMI