USA – MASSACHUSETTS Law and Practice Contributed by: Patricia M. Annino, Rimon, P.C.
relative. If a child is adopted by their parent’s spouse, that does not affect intestate inheritance law (MGLC c 190B, Section 2-114). Posthumously conceived children A posthumously conceived child is entitled to inherit under the laws of intestacy if the child survives for 120 hours (MGLC c 190B, Section 2-108). 9.2 Same-Sex Marriage Massachusetts was the first state in the country to recognise same sex-marriage in the Massachu - setts Supreme Judicial Court’s opinion, Goodridge v Department of Health . Massachusetts does not recognise common law mar - riage. See 9.3 Cohabitation and Unmarried Couples for discussion of domestic partnerships and cohabitat - ing couples. 9.3 Cohabitation and Unmarried Couples Massachusetts does not create a marriage merely because two people live together for a long period. Cohabitation by itself generally creates no automatic spousal inheritance, elective share, support or proper - ty rights. Massachusetts may recognise a valid com - mon law marriage created in another jurisdiction, but Massachusetts cohabitation by itself does not create one. Domestic Partner Status Massachusetts does not have a single statewide domestic partnership status equivalent to marriage for estate, tax and succession purposes. Domestic partnership exists in several limited and sometimes overlapping forms. A city or town may adopt a domes - tic partnership ordinance or by law. The rights depend on the ordinance. They may include certain local ben - efits. However, they do not create statewide rights. Massachusetts law sometimes defines “domes - tic partner” for a particular statutory purpose. For example, the Paid Family and Medical Leave statute
includes a domestic partner within its statutory defi - nition of family relationship. An employer, university, insurer or benefit plan may also recognise a domestic partner under its own rules. When that occurs, those benefits arise in accordance with that contract and do not generally create any inheritance or marital tax rights. Unmarried partners do not receive the Massachu - setts succession rights afforded to spouses, includ - ing an intestate share or elective-share rights, merely by reason of cohabitation. Nor does cohabitation create the marital estate tax treatment available to spouses. Unmarried couples therefore commonly use wills, trusts, beneficiary designations, joint ownership agreements, durable powers of attorney, health care proxies and cohabitation agreements to create rights for themselves that would otherwise be provided automatically under marriage. Since 1 January 2023, Massachusetts has allowed a personal income tax deduction for charitable contri - butions based on the federal charitable contribution guidelines, with a few exceptions. Massachusetts does not allow a deduction for the contribution of household goods or used clothing. Taxpayers are not required to itemise deductions on the federal income tax return to obtain a Massachusetts deduction. The Massachusetts deduction applies specifically to reducing Part B – adjusted gross income (wages) and does not extend to reducing income from capital gains, dividends or interest (except for interest from Massachusetts banks), as under federal law, the con - tributions must be substantiated. 10.2 Common Charitable Structures There are no charitable structures unique to Massa - chusetts. Outright gifts, donor advised funds, charita - ble lead trusts, charitable remainder trusts and private foundations are common to the other states. 10. Charitable Planning 10.1 Charitable Giving
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