Benefits of Marriage
State Inheritance Tax
Oregon’s inheritance tax exemptions do not parallel the federal exemptions. In 2004, Oregon imposes a tax on all assets of the decedent over $850,000.00. In 2004, for example, an estate of $1.5 million escapes federal tax completely, but an Oregon tax of $64,400 would be assessed. Spouses can claim a marital deduction, and pay no state inheritance tax. Should the Oregon Supreme Court uphold the validity of the Oregon same sex marriages, then Oregon same sex spouses will not have to pay Oregon inheritance tax. See Oregon Attorney General Opinion No. 8268, concerning state income taxation of health insurance coverage for domestic partners, May 25, 1999.
Personal Injury. Under personal injury law, a spouse may have rights in a wrongful death suit and rights for loss of consortium.
Probate Law. Inheritance law provides rights for a surviving spouse, and as an heir a surviving spouse has protection if a court declares a will invalid. A spouse may also be able to claim a support allowance and the right to remain in the family home, rights that have priority over rights of creditors. Further if one spouse disinherits the other, the surviving spouse can claim an elective share of the estate.
Workers Compensation. A spouse has rights under workers compensation, including rights to monthly benefits as a survivor of a deceased worker
Children. Children born in wedlock are presumed to be the children of both spouses, but “legitimacy” is not equated with the terms “issue” and “lineal descendants” commonly used in estate planning and beneficiary designation documents. Advocates will argue that the non-biologically related same sex spouse will have legal standing as a parent in eventual dissolution of the marriage, and that the children born during the marriage will be heirs of both parents for inheritance purposes. Second parent adoptions to confirm the legal status of the children as issue and descendants of the nongenetic parent will be common. See ORS 112.195
Testimony Privilege. An evidentiary privilege bars spouses from testifying about communications between the spouses during a marriage, without the consent of the other spouse, regardless of whether the testimony is sought during or after the marriage. Rosie O’Donnell, who just married in San Francisco, cited this important privilege, which was woefully absent during her recent magazine litigation causing email and other communications between Rosie and her then-domestic partner to be admitted into evidence over her objection.
Tenancy by the Entireties. Spouses are permitted to use this form of real property ownership, which is accorded special protections from creditors of either spouse in some states.
