The Tax Court ruled against a plaintiff that claimed she was a domestic partner of the decedents and exempt from Inheritance Tax as a Class A beneficiary. The Story:
Claudette Lugano and Armin Lovi lived together from at least 2003 until his death in 2011. They had filed a Declaration of Domestic Partnership with the Federal Reserve Bank (FRB) but not an Affidavit of Domestic Partnership with any local registrar as required by NJ law per the provisions of the Domestic Partnership Act.
Because they had filed with the FRB, she was entitled to benefits under their retirement plan. However, NJ refused to treat her as a Class A beneficiary and to exempt her from NJ Inheritance Tax.
Bottom line; She’s a domestic partner as far as the Federal Reserve Bank is concerned but not for NJ purposes.