section update
Estate Planning & Probate Section Update
By Robert E. Turner, Chair
Turner Law, P.C.
[email protected]
O
ur section was fortunate to have Kathleen Womack
of Kathleen Womack, PC, speak at our Wednesday,
November 13 breakfast meeting at the Buckhead
Club. Ms. Womack spoke on same-sex and non-married
couples estate planning and related issues. The topic
was particularly relevant since the U.S. Supreme Court’s
decisions in U.S. v. Windsor, 133 S.Ct. 2675 (2013), and
Hollingsworth v. Perry, 133 S.Ct. 2652 (2013). The area
of estate tax, income tax and social security law is rapidly
adapting due to the Supreme Court’s decisions this year.
The Official Code of Georgia 19-3-3.1 prohibits same-sex
marriage. However, under federal law, if a same-sex couple
is married in a state where same sex marriage is recognized
and later move to a state that does not recognize samesex marriage, the marriage will be recognized limited to
the federal law in such a state for estate and income tax
purposes.
Our speakers at our monthly breakfasts are generous with
their research and materials and these materials ca