{"id":1301,"date":"2014-06-10T08:41:10","date_gmt":"2014-06-10T12:41:10","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=1301"},"modified":"2014-08-05T12:27:03","modified_gmt":"2014-08-05T16:27:03","slug":"registration-required-nj-domestic-partnership","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=1301","title":{"rendered":"Registration Required for NJ Domestic Partnership"},"content":{"rendered":"<p>The New Jersey Tax Court has held that the surviving partner of a long-term same-sex relationship was not entitled to the benefit of the 0% Class A inheritance tax rate when the decedent and the surviving partner never registered in accordance with the Domestic Partnership Act. Estate of Frappolli v. Director, Division of Taxation, <a href=\"http:\/\/www.judiciary.state.nj.us\/taxcourt\/tax_unpublished\/07107-11opn.pdf\">Docket No. 007107-2011<\/a> (N.J. T.C. 6\/5\/14) (unpublished).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The New Jersey Tax Court has held that the surviving partner of a long-term same-sex relationship was not entitled to the benefit of the 0% Class A inheritance tax rate when the decedent and the surviving partner never registered in &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=1301\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[29,34,46],"tags":[53],"class_list":["post-1301","post","type-post","status-publish","format-standard","hentry","category-news-items","category-opinions","category-other-states","tag-marriage","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1301","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1301"}],"version-history":[{"count":2,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1301\/revisions"}],"predecessor-version":[{"id":1344,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1301\/revisions\/1344"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}