USA – NEVADA Law and Practice Contributed by: Brian K. Steadman, Alexander LeVeque, Jeffrey Luszeck and Craig Friedel, Solomon Dwiggins Freer & Steadman
8.3 Planning for Incapacity Nevada has clear statutory provisions allowing for the creation of health care powers of attorney, financial powers of attorney, and related health care directives. The statutory structure also allows for the enforce - ment of documents executed outside of the state of Nevada. Moreover, in the event an individual is or becomes incapacitated, Nevada’s guardianship courts require such individuals (called “wards”) be represented by counsel prior to any modification of their decision-making. 8.4 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: (i) the Depart - ment of Health and Human Services was directed to develop a public education program on long-term care planning; and (ii) 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). 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 126.640). 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.) Posthumous Children “A posthumous child is deemed living at the death of his or her parent” for purposes of rights of representa - tion (NRS 132.290). It is not yet clear under Nevada law whether this applies only to a posthumously born child, meaning those conceived before but born after a parent’s death, or also a posthumously conceived child, meaning those conceived via assisted repro -
duction after the death of the donor. Children Born After Making a Will
“When a child is born after the making of a will by a parent of that child and no provision is made for the child in the will, the child is entitled to the same share in the estate of the testator as if the testator had died intestate” unless it is apparent from the will the par -
792 CHAMBERS.COM
Powered by FlippingBook