The Supreme Court just ruled that same-sex couples have the right under the Constitution to enter into marriage in any state.
This ruling trumps state laws, some of which sought to ban such marriages. As a result, it also opens up additional estate planning opportunities that were previously unavailable in certain states, such as marital deduction planning and portability of the federal estate tax exemption. Same-sex spouses, no matter their location, can do what is important, take care of their loved ones, using the same estate planning techniques and flexibility that have been available to traditional marriages.
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