USA – NEVADA Law and Practice Contributed by: Brian Steadman, Alexander LeVeque, Jeffrey Luszeck and Craig Friedel, Solomon Dwiggins Freer & Steadman
9. Planning for Non-Traditional Families 9.1 Children In general, adopted children, children born out of wed - lock, surrogate children and posthumous children are treated equally to children born within marriage for inheritance purposes as long as parentage is legally established. More specifically: Adopted Children “Upon the entry of an order of adoption, the child shall become the legal child of the persons adopting the child, and they shall become the child’s legal parents with all the rights and duties between them of natural parents and legitimate child. By virtue of such adop - tion the child shall inherit from his or her adoptive par - ents or their relatives the same as though the child were the legitimate child of such parents, and in case of the death of the child intestate the adoptive parents and their relatives shall inherit the child’s estate as if they had been the child’s natural parents and relatives in fact.” (NRS 127.160). Children Born Out of Wedlock Children born out of wedlock have the same inherit - ance rights as children born within marriage under Nevada’s intestate succession laws, provided pater - nity or maternity, as applicable, is legally established. Maternity is primarily established via proof of giving birth to the child. Paternity may be established via cohabitation with the mother for six months before the period of conception, by the father openly holding out a minor child as his own in his home, voluntary acknowledgment, genetic testing, etc (NRS 126.051). Surrogate Children Nevada explicitly permits gestational surrogacy under NRS 126.500–126.810. “Except as otherwise pro - vided by any other provision of law, unless parental rights are terminated, a parent and child relationship established under NRS 126.500 to 126.810, inclusive, applies for all purposes”. (NRS 16.640). Thus, Sur - rogate children are entitled to inherit from their legal parent as established by such statutes. Notably, “A donor [of eggs, sperm or embryo] is not a parent of a child conceived by means of assisted reproduction”. (NRS 126.660.)
minors to be held and managed by a custodian with - out the need for a formal trust or guardian. It enables the designation of a custodian to manage the prop - erty until the minor reaches a specific age, often 21 or 25 in Nevada, as set by the transferor. In addition, assets can be held in trust for the benefit of minors by naming a third-party Trustee to manage the assets thereof. Without such planning, the Nevada probate court may require the establishment of the following prior to a distribution from an estate to a minor: (a) a guardianship over the minor; or (b) if the funds are minimal, a minors blocked account under which funds can be deposited. 8.2 Appointment of a Guardian In Nevada, guardians over a protected person estate and/or person must be appointed via a court proceed - ing and are subject to ongoing court supervision. See NRS Chapter 159. That said, NRS 449A.454 establish - es the priority of default surrogates that may consent to the withdrawal of life-sustaining treatment in the absence of a POLST or Healthcare Power of Attorney without a court order. 8.3 Elder Law Nevada’s absence of state income tax, low proper - ty tax rates, and sales tax exemptions for services, groceries and prescription medications make it an attractive state for retirees and families focused on long-term financial planning. These savings can be reallocated toward retirement, healthcare or long-term care needs. In the 2025 Nevada Legislative Session: (1) the Depart - ment of Health and Human Services was directed to develop a public education program on long-term care planning; and (2) the Nevada Supreme Court’s Guardianship Commission was tasked with reviewing the Uniform Health-Care Decisions Act and recom - mending which portions, if any, should be enacted. See NRS Chapter 427A (new section added via AB 461).
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