Domestic Partner Failed to Comply With the Provisions of Domestic Partnership Act for Class A Inheritance Tax Status

• Wednesday, June 18, 2014
• Category: Wills, Trusts and Estate Litigation

In the estate tax case of Lugano vs. Director, Division of Taxation, Tax Ct., 35-5-408, the plaintiff, beneficiary of pension benefits payable by Federal Reserve Bank of New York as a result of the death of decedent Lovi, challenged the defendant’s assessment of inheritance tax to her as a Class D beneficiary. Plaintiff made a motion for summary judgment, and defendant made a cross-motion for same. The court granted defendant’s motion for summary judgment and denied summary judgment in favor of plaintiff, holding plaintiff, having failed to comply with the provisions of the Domestic Partnership Act, was not a domestic partner entitled to exemption as a Class A beneficiary for New Jersey Transfer Inheritance Tax purposes; benefits payable under the Federal Reserve Bank Pension System were not entitled to exemption form tax.

Reference: Cases & Analysis, 216 N.J.L.J. 710 (June 9, 2014)

Filed Under: Inheritance Taxation, Trusts & Estates: Domestic Partnership Act

Please visit our Probate and Estate Administration website for more information on this topic. If you have further questions and need help on this case, contact our lawyers at Pozzuolo Rodden, P.C. Law Firm today!