Sandy Springs Estate Planning for LGBTQ+ Couples and Families

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LGBTQ+ couples and families in Sandy Springs have more legal protections today than at any other point in American history. But legal protection on paper and a solid estate plan are two very different things. Without the right documents in place, Georgia law can leave your partner, spouse, or children in a difficult position, no matter how committed your relationship is. Slowik Estate Planning, located in Atlanta, Georgia, works with LGBTQ+ couples and families throughout the Sandy Springs area to build plans that actually reflect their lives and their wishes.

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Why LGBTQ+ Couples in Sandy Springs Need a Tailored Estate Plan

Same-sex marriage has been federally protected since the U.S. Supreme Court decided Obergefell v. Hodges, 576 U.S. 644 (2015). That ruling extended related marital benefits to same-sex couples, including inheritance rights, access to health care, and recognition as next of kin for medical decisions. Those are meaningful protections. But they only fully apply when you are legally married, and even then, they do not replace a carefully written estate plan.

Georgia’s intestate succession laws, found in O.C.G.A. § 53-2-1, determine who inherits when someone dies without a will. Georgia provides no inheritance rights to unmarried partners under intestate succession laws, and no matter how long a couple has lived together or how committed their relationship, an unmarried partner has no legal claim to the deceased’s estate without a will or other estate planning documents. For LGBTQ+ couples who are not yet married, or who choose not to marry, this gap in the law is a real and serious risk.

Even for married same-sex couples, Georgia’s default rules may not reflect what you actually want. Your estate plan should address who inherits your home near Roswell Road, who controls your financial accounts, who makes medical decisions if you are incapacitated, and who cares for your children. None of those decisions happen automatically in your favor without the right documents. That is why working with an Atlanta estate planning lawyer who understands LGBTQ+ family structures is so important.

A complete plan for LGBTQ+ couples typically includes a last will and testament, a revocable living trust, durable powers of attorney, and healthcare directives. Together, these documents create a legal framework that protects your family whether you live near Perimeter Center, off Hammond Drive, or anywhere else in the Sandy Springs area.

Protecting Unmarried LGBTQ+ Partners Under Georgia Law

Not every LGBTQ+ couple wants to get married, and that is a perfectly valid choice. But in Georgia, that choice comes with significant legal consequences that you need to address head-on. Unmarried partners who shared expenses, property ownership responsibilities, or other financial arrangements with the deceased can find themselves legally excluded from inheritance. This outcome is not limited to modest estates. It can happen with a home, a retirement account, a business interest, or any asset that does not have a named beneficiary or joint ownership arrangement.

Georgia does not recognize domestic partnerships or civil unions for inheritance purposes. The IRS also makes clear that the terms “spouse” and “husband and wife” do not include individuals who have entered into a registered domestic partnership, civil union, or other similar formal relationship that is not denominated as a marriage under the laws of that state. That means federal tax benefits tied to marriage, including the unlimited marital deduction, are not available to unmarried partners either.

The solution is intentional planning. A revocable living trust can name your partner as a primary beneficiary and trustee successor, keeping your assets out of probate entirely. Beneficiary designations on retirement accounts and life insurance policies can direct those assets directly to your partner. A durable financial power of attorney gives your partner the authority to manage your finances if you are ever incapacitated. Without these documents, your partner may have no legal standing at all, even after years of building a life together in Sandy Springs.

Georgia’s Year’s Support statute, found in O.C.G.A. § 53-3-1, gives surviving spouses and minor children a priority claim on estate assets for 12 months following a death. The surviving spouse and minor children of a testate or intestate decedent are entitled to year’s support in the form of property for their support and maintenance for the period of 12 months from the date of the decedent’s death. Unmarried partners receive no such protection. If your partner is not your legal spouse, that protection does not apply to them unless you have structured your estate plan to provide equivalent support through other means.

Federal Estate Tax Benefits for Married Same-Sex Couples

Legally married same-sex couples in Sandy Springs have access to the same federal estate tax benefits as any other married couple. This is a significant financial advantage, particularly for couples who have built substantial assets together near Atlanta’s northern suburbs. Understanding how these benefits work, and how to use them, is a core part of any solid estate plan for married LGBTQ+ couples.

For federal tax purposes, the terms “spouse,” “husband,” and “wife” include individuals of the same sex who were lawfully married under the laws of a state whose laws authorize the marriage of two individuals of the same sex. This means married same-sex couples in Georgia can take full advantage of the unlimited marital deduction, which allows spouses to transfer an unlimited amount of assets to each other free of federal estate and gift tax.

The federal estate tax exemption for 2026 is $15 million per individual and $30 million for married couples, made permanent by the One Big Beautiful Bill Act signed into law on July 4, 2025. Estates below this threshold do not owe federal estate tax. For married same-sex couples, the portability election allows a surviving spouse to use any unused portion of the deceased spouse’s exemption. This means that if one spouse dies and does not use their full 2026 $15 million exemption, the surviving spouse can add the unused amount to their own exemption, potentially protecting up to $30 million from estate taxes. To take advantage of portability, the executor of the deceased spouse’s estate must file a timely estate tax return (Form 706), even if no tax is owed.

Working with a qualified estate tax planning lawyer is essential to making sure portability is properly elected and that your plan takes full advantage of the marital deduction. Missing the Form 706 deadline can cost your family millions in lost exemption. These are not theoretical concerns. They are real risks that a thoughtful plan, built with help from Slowik Estate Planning, can prevent.

Trusts and Healthcare Directives for LGBTQ+ Families in Sandy Springs

Trusts are one of the most powerful tools available to LGBTQ+ families in Sandy Springs. They allow you to control exactly how your assets are managed and distributed, name the people you trust as beneficiaries and trustees, and keep your estate out of Georgia’s probate process entirely. For LGBTQ+ families, trusts also provide a layer of protection against potential challenges from family members who may not accept your relationship or your wishes.

A revocable living trust lets you remain in control of your assets during your lifetime. You can change it at any time. When you die, your assets pass directly to your named beneficiaries without going through the Fulton County Probate Court. That means faster access to funds, greater privacy, and no court involvement. For LGBTQ+ couples with children, a trust can also name a guardian and set terms for how assets are managed for minor children if both parents die at the same time. Under O.C.G.A. Title 53, Chapter 10, Georgia’s Simultaneous Death Act addresses how property is distributed when two people die at the same time, but a well-drafted trust removes that uncertainty entirely.

Healthcare directives are equally critical. A Georgia Advance Directive for Healthcare allows you to name your partner or spouse as your healthcare agent and specify your medical wishes in writing. Without this document, hospital staff and physicians may default to biological family members, even if your relationship with them is strained. This is a real risk that many LGBTQ+ individuals face, particularly in emergency situations. If you are rushed to Northside Hospital or WellStar North Fulton Hospital without a healthcare directive, your partner may have no legal authority to speak on your behalf.

A durable power of attorney for finances gives your chosen person the legal authority to manage your bank accounts, pay your bills, and handle your property if you are unable to do so yourself. Pairing these documents with a trust and a will creates a complete safety net. Slowik Estate Planning helps LGBTQ+ families in Sandy Springs build exactly this kind of comprehensive plan. Working with a knowledgeable trust attorney ensures that your trust is properly drafted, funded, and aligned with your overall estate plan.

Estate Planning for LGBTQ+ Families With Children in Sandy Springs

For LGBTQ+ parents in Sandy Springs, estate planning is not just about protecting your partner. It is about protecting your children. The questions are direct: Who will raise your children if you die? Who controls the assets set aside for them? What happens if you and your co-parent die at the same time on I-285? These are not comfortable questions, but they demand answers.

Georgia law gives legally adopted children the same inheritance rights as biological children. Under O.C.G.A. § 53-1-8, a decree of adoption gives adoptive parents and their relatives the same inheritance rights as biological parents and relatives. Children you legally adopted will receive an intestate share, just as your biological children do, under Ga. Code § 53-1-8 (2026). However, foster children and stepchildren you never legally adopted will not automatically receive a share. For LGBTQ+ families where one parent has not legally adopted the children, this gap can leave a child without inheritance rights if the biological or adoptive parent dies.

A will is the primary tool for naming a guardian for your minor children. Without a will, a Georgia probate court will make that decision for you. The court may not know your family, your values, or your wishes. Naming a guardian in your will, and a backup guardian, gives you control over one of the most important decisions in your child’s life.

Trusts are also valuable for LGBTQ+ parents who want to set aside assets for their children’s education, healthcare, or general support. You can specify exactly how and when those assets are distributed, name a trustee you trust, and protect those funds from being mismanaged. For families near Sandy Springs who want to plan for a child’s college education or long-term financial security, a trust built with guidance from Slowik Estate Planning can make that vision a reality.

FAQs About Sandy Springs Estate Planning for LGBTQ+ Couples and Families

Does Georgia automatically recognize my same-sex marriage for inheritance purposes?

Yes. Following Obergefell v. Hodges, Georgia must recognize all lawfully performed same-sex marriages for inheritance purposes. Under O.C.G.A. § 53-2-1, a surviving spouse, including a same-sex spouse, is entitled to an intestate share of the deceased spouse’s estate. However, intestate law may not distribute assets the way you want. A will and trust give you control over who gets what, rather than leaving those decisions to default state rules.

What happens to my assets if I die without a will and my partner and I are not married?

Without a will, your assets pass under Georgia’s intestate succession laws, which do not recognize unmarried partners. Your partner would receive nothing from your estate. Your assets would instead go to your closest biological relatives, such as parents or siblings, regardless of your wishes or the length of your relationship. A will, a revocable living trust, and updated beneficiary designations are the only ways to make sure your partner is protected.

Can I name my same-sex spouse as my healthcare agent in Georgia?

Yes. A Georgia Advance Directive for Healthcare allows you to name any trusted adult as your healthcare agent, including your same-sex spouse or unmarried partner. This document gives that person the legal authority to make medical decisions on your behalf if you are incapacitated. Without it, medical providers may turn to biological family members first, which can create serious problems if your relationship with them is complicated.

Are there federal tax benefits available to married same-sex couples in Sandy Springs?

Yes. Legally married same-sex couples have access to the same federal estate tax benefits as opposite-sex married couples. This includes the unlimited marital deduction and the portability of the deceased spouse’s unused estate tax exemption. In 2026, the federal estate tax exemption is $15 million per person, and a married couple can protect up to $30 million combined through portability. To claim portability, the executor must file IRS Form 706 within nine months of the first spouse’s death. Missing that deadline can cost your family a significant tax benefit.

What should LGBTQ+ parents do to protect their children in their estate plan?

LGBTQ+ parents should take several steps. First, make sure all children are legally adopted by both parents, so each child has full inheritance rights under O.C.G.A. § 53-1-8. Second, name a guardian for your minor children in your will. Without a named guardian, a Georgia probate court decides who raises your children. Third, consider a revocable living trust to manage assets for your children’s benefit, especially if they are minors. Finally, update all beneficiary designations on retirement accounts and life insurance policies to reflect your current wishes. Slowik Estate Planning can help you build a plan that covers all of these needs.

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