October 1st marked an important day for Maryland. The implementation of Senate Bill 792 makes Maryland one of the few states that legally acknowledges domestic partnerships as a separate status for couples who prefer to share their lives without getting married.

According to previous Maryland law, unmarried domestic partners were not considered entitled to each other's assets in the event of death, unless they had a will. This meant that even if partners had been together for decades, they were treated no differently than two strangers. Additionally, even if there was a will in place, the assets could still be subject to a 10% inheritance tax.

The new law gives the same rights to domestic partners as those of a married couple. A surviving domestic partner will be entitled to an intestate share of their deceased partner’s estate equal to that of a surviving spouse.  They will also receive a family allowance equal to that of a surviving spouse. They will have priority to serve as Personal Representative of their partner’s estate and, most importantly, the domestic partner will no longer be subject to the 10% Maryland Inheritance Tax.

The new law applies to both opposite-sex and same-sex couples and creates rights for “registered” domestic partners.  In order to register, the couple must file a Declaration of Domestic Partnership with the Register of Wills in the county in which they live.  Once registered, their domestic partnership will be recognized in all Maryland counties.   If the relationship dissolves, the domestic partners can terminate their registration by filing a Declaration of Termination.

At a time when fewer people than ever are getting married, and even fewer prepare a will before they die, having the right to register as domestic partners is a huge win for Maryland’s unmarried couples. If you and your partner decide to register, be sure to finish the job by having an estate plan prepared to help you navigate some of life’s biggest uncertainties.

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