USA – OKLAHOMA Law and Practice Contributed by: Aaron Bundy and Danya Bundy, Bundy
entitled to a best-interests hearing on custody and visitation. Schnedler v Lee then completed the arc. A non-biological same-sex parent who shows joint family planning, a parental role sustained long enough to build a meaningful emotional relationship, and sig - nificant co-residence while holding the child out as her own no longer merely has standing: she “stands in parity with a biological parent”, with custody and visitation adjudicated as for any legal parent. In the court’s words, she did not act in the place of a parent, she is a parent. Parity in the custody docket is not parity in the probate docket. Schnedler did not make the child an intestate heir of the non-biological parent or bring the child with - in descendants in the instruments, so a confirmatory adoption or parentage order is recommended, which controls succession and travels across state lines. The doctrine cuts the other way as well. A former partner who satisfies Schnedler may hold parental rights, with a voice in custody and in a minor beneficiary’s life, so co-parenting intentions should be documented early and in writing. 9.3 Cohabitation and Unmarried Couples Cohabitation by itself creates no property rights, no inheritance rights, no elective rights, and no support obligations, regardless of duration or shared children. An unmarried partner is a legal stranger to intestacy and takes nothing absent planning. Lifetime transfers between unmarried partners are gifts for federal pur - poses, with no marital deduction available. Common law marriage is recognised in Oklahoma. A couple who agreed to be married and held themselves out as spouses may be married in law despite the absence of a ceremony, with the full package of mari - tal rights. The elements are a present mutual agree - ment to be married, an exclusive and permanent rela - tionship, cohabitation, and holding out as spouses, and the question is proven or disproven with objec - tive evidence under a clear and convincing standard. That cuts both ways. Couples who intend marriage without ceremony should document the agreement, and couples who intend not to be married should say so in a written cohabitation agreement, which Okla - homa contract law will enforce. Either way, unmarried partners need affirmative planning, including wills or
trusts naming the partner, beneficiary designations, joint tenancy titling where appropriate, and healthcare proxies and powers of attorney, because no default rule protects them.
10. Charitable Planning 10.1 Charitable Giving
Charitable planning is driven by the federal deduc - tions, and the deductions for gift and estate tax pur - poses are unlimited. On the income tax side, 2026 brings meaningful changes. Non-itemisers may now deduct cash gifts up to USD1,000 for single filers and USD2,000 for joint filers, though not for gifts to donor- advised funds or most private foundations, while itemisers face a new floor equal to 0.5% of adjusted gross income, which rewards bunching of gifts into alternate years, and top-bracket donors now receive at most 35 cents of benefit per deduction dollar. The 60% of adjusted gross income ceiling for cash gifts to public charities is permanent. Qualified charitable distributions from IRAs after age 70 and a half remain a favourite for retirees, USD111,000 per person for 2026, satisfying required minimum distributions with - out recognising income and bypassing both the new floor and the new ceiling. Oklahoma reinforces the federal incentive. The state caps itemised deductions at USD17,000, but charita - ble contributions and medical expenses are excluded from the cap, so charitable gifts remain fully deducti - ble for Oklahoma purposes. Gifts of appreciated stock avoid capital gain entirely, and charitable remainder trusts convert concentrated low-basis positions into diversified lifetime income with deferral. In estate administration, charitable bequests reduce the tax - able estate dollar for dollar and may be funded with retirement accounts, which are the most heavily taxed asset a family can inherit and the cheapest one to give away. 10.2 Common Charitable Structures Donor-advised funds are the default vehicle for most families, typically through community foundations. The advantages are immediate deduction, no mini - mum payout, low cost, simple administration, and the option of anonymity in grantmaking. The disadvantage
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