Permalink Submitted by Alan Spross on Thu, 2009-10-08 21:55
Not at this time, since federal tax law still only recognizes actual spouses vrs. non spouse’s. A same sex domestic partner IRA beneficiary designation would therefore just contain the name of that person. If “domestic partner” were added after the name, that still would not result in the person being treated as a spouse under the current federal regulations.
The situation is different in states that recognize common law marriages between different sexes. If the state recognizes the arrangement as a marriage, then the beneficiary will be treated as a spouse.
But stay alert to any court decisions on this issue……..
Permalink Submitted by Alan Spross on Thu, 2009-10-08 21:55
Not at this time, since federal tax law still only recognizes actual spouses vrs. non spouse’s. A same sex domestic partner IRA beneficiary designation would therefore just contain the name of that person. If “domestic partner” were added after the name, that still would not result in the person being treated as a spouse under the current federal regulations.
The situation is different in states that recognize common law marriages between different sexes. If the state recognizes the arrangement as a marriage, then the beneficiary will be treated as a spouse.
But stay alert to any court decisions on this issue……..