Previously published in the Estate Planning & Tax
Advisor, Autumn 2010.
Almost all of us know within our own personal circle of friends,
family, business associates or acquaintances, those who live
together but are not married. Although the issues discussed in this
article apply to same sex couples, the discussion that follows is
not limited to them. It applies to heterosexual couples living
together (the old as well as the young), as well as to same sex
couples. All unmarried couples living together — whether
of the same sex or the opposite sex — shall be referred
to as "unmarried couples" in this article.
Federal and state laws have come a long way in recognizing the
rights of members of unmarried couples, but there are still some
major differences between the rights and privileges accorded to
them and those of married persons. In some cases, such as the
freedom to designate the beneficiary of a qualified retirement plan
without the need to obtain the consent of
