LGBTQ Advisor Match

Connecticut LGBTQ+ Financial Planning Guide 2026

This guide covers financial planning issues specific to LGBTQ+ households in Connecticut — the November 12, 2008 marriage equality date and its Social Security implications, the civil union history (2005–2010) and the October 1, 2010 automatic conversion date that affects Social Security clocks for former civil union couples, Connecticut's binary recognition structure (no domestic partnership registry), the 6.99% income tax with retirement income and Social Security exemptions, the Connecticut estate tax now aligned at $15M after OBBBA, Connecticut PFML already paying benefits with domestic partners explicitly covered, and the Medicaid CSRA gap for unmarried couples. Not legal or tax advice — your specific situation requires qualified professionals.

Connecticut occupies a historically significant place in LGBTQ+ financial planning. It was the third state in the United States to legally recognize same-sex marriage — after Massachusetts (2004) and a brief California window in 2008 — and it got there not through legislative action but through its own Supreme Court ruling that same-sex couples have a constitutional right to marry. That early legal history creates planning nuances that still matter in 2026: the November 2008 marriage date has been running for over 17 years, the civil union conversion in 2010 affects the Social Security clock for some couples, and the state's evolved tax structure — high top income tax rate offset by meaningful retirement income exemptions, and an estate tax exemption now at $15M — shapes the planning calculus for Connecticut LGBTQ+ households in ways that differ sharply from neighboring New York and Massachusetts.

1. November 12, 2008: Connecticut's Marriage Equality Date and Social Security Implications

How Connecticut became the third state

On October 10, 2008, the Connecticut Supreme Court issued its ruling in Kerrigan v. Commissioner of Public Health, 289 Conn. 135 (2008), holding that denying same-sex couples the right to marry violated the Connecticut Constitution's equal protection guarantee. The ruling found that the civil union system Connecticut had created in 2005 — while providing equivalent state-law rights — was not equivalent to marriage because it labeled same-sex relationships with a different and lesser term. Connecticut's existing civil union law was declared constitutionally insufficient, not as a rights framework but as a name.1

The first Connecticut same-sex marriage licenses were issued on November 12, 2008 — making Connecticut the third US state to legally recognize same-sex marriage, following Massachusetts (May 17, 2004) and California during its brief window (June 16 – November 4, 2008, before Proposition 8 passed).

Social Security: the November 2008 clock

The Social Security Administration recognizes the actual legal marriage date for benefit calculations. For couples who married in Connecticut on November 12, 2008 or any date thereafter:

Married in Connecticut between November 12, 2008 and June 25, 2015? Your SSA record should show your actual Connecticut marriage date — not June 26, 2015. Pre-Obergefell Connecticut same-sex marriages are fully recognized for Social Security spousal, survivor, and divorced-spouse benefit calculations from the date of the Connecticut marriage. Verify via mySocialSecurity.gov and bring your Connecticut marriage certificate to correct any discrepancy.

2. Civil Unions (2005–2010): The Conversion and Its Social Security Clock Effect

Connecticut's civil union history

Connecticut enacted the Connecticut Civil Union Act in April 2005, creating a parallel status for same-sex couples that provided all the same state-law rights as marriage — but under a different name. From October 1, 2005 through November 11, 2008, same-sex couples could enter civil unions in Connecticut. After November 12, 2008, only marriages were performed; new civil unions were no longer issued.2

Couples who entered Connecticut civil unions from 2005 through 2008 existed in a hybrid status until the Connecticut General Assembly passed legislation to automatically convert all existing civil unions to marriages. The automatic conversion took effect on October 1, 2010. As of that date, every existing Connecticut civil union became a Connecticut marriage by operation of law — no action required by the couple.

What the October 1, 2010 conversion means for Social Security

The Social Security Administration recognizes the state-law marriage date for benefit calculations. For couples who entered a Connecticut civil union before the marriage equality era and were automatically converted to marriage on October 1, 2010, the relevant question is: what date does SSA treat as the marriage date — the original civil union date or October 1, 2010 (the conversion date)?

SSA's general policy is to recognize the date of legal marriage as the marriage date. Because the civil union was a separate legal status under Connecticut law (not a marriage until it was converted), SSA typically treats the SS-recognized marriage date as October 1, 2010 — the date the legal marriage came into existence — rather than the original civil union date. This has two planning implications for former civil union couples:

If you entered a Connecticut civil union before November 2008 and later divorced, verify your SSA record's marriage date with your local SSA office. If you believed you were in a 15+ year relationship for Social Security purposes but your SSA marriage date shows October 1, 2010, the 10-year clock may have started later than you expected — though in most cases it would still have satisfied the requirement by 2020. Bring your civil union certificate, conversion documentation (if any), and marriage certificate if the conversion issued you a new one.

3. No Domestic Partnership Registry: Connecticut's Binary Structure

Civil unions ceased in 2008; no new DP registry created

When Connecticut began issuing marriage licenses in November 2008, it stopped issuing new civil union certificates. When all existing civil unions were automatically converted to marriages in October 2010, the civil union status effectively ceased to exist. Connecticut did not create a replacement domestic partnership registry. As of 2026, Connecticut has no statewide domestic partnership registry, no civil union law, and no intermediate legal status between legally married and legally unrelated.2

What the binary structure means financially

For domestic partners in Connecticut — including same-sex couples who choose not to marry, different-sex unmarried couples, and couples in other non-marital configurations — the absence of state DP recognition means every financial protection must be established through affirmative legal documents. The default state-law rights that Connecticut provides to married spouses do not apply:

The document stack for Connecticut domestic partners: a Connecticut durable financial power of attorney, healthcare proxy, HIPAA authorization, advance directive, and last will and testament for each partner — plus joint ownership and beneficiary designation review. See our Powers of Attorney and Healthcare Proxy guide and our Estate Planning for Chosen Families guide.

4. 6.99% Income Tax: DP Filing as Single, Roth Conversion Strategy, IRMAA

Connecticut income tax structure 2026

Connecticut taxes income across seven brackets. For single filers: 2% on the first $10,000; 4.5% on $10,001–$50,000; 5.5% on $50,001–$100,000; 6% on $100,001–$200,000; 6.5% on $200,001–$250,000; 6.9% on $250,001–$500,000; and 6.99% on income above $500,000. For married filing jointly, the same rates apply with approximately doubled bracket thresholds — the 6.99% top rate applies to MFJ income above $1,000,000. Connecticut uses a personal exemption system (not a standard deduction): $15,000 for single filers and $24,000 for MFJ, though the exemption phases out rapidly above adjusted gross income of $30,000 (single) and $48,000 (MFJ) — meaning most working-age earners receive little or no exemption benefit.3

Domestic partners: single filers at every level

Connecticut domestic partners each file individual Connecticut income tax returns as single filers. There is no Connecticut DP joint return. Unlike California registered domestic partners (who file a combined California return) or Oregon and New Jersey RDPs (who file joint state returns), Connecticut DPs receive no state-level bracket equalization. A DP couple where one partner earns $300,000 and the other earns $100,000 each pays Connecticut tax on their individual income — the higher earner pays up to 6.99% above $500K and the lower earner pays 5.5% on income above $50K, with no income-splitting or bracket equalization available at the state level.

Roth conversion strategy at Connecticut's rates

Connecticut's 6.99% top income tax rate is the highest of any New England state and substantially higher than neighboring New York (up to 10.9%) only for the very highest earners — but for the $100K–$500K range relevant to most Roth conversion planning, Connecticut's 6% bracket applies, making the all-in federal + Connecticut rate on a $200K Roth conversion approximately 32% federal + 6% Connecticut = 38%. This is the marginal cost comparison that matters for DP households weighing whether to convert now versus paying ordinary income tax over a 10-year inherited IRA forced-distribution schedule after the partner's death.

For domestic-partner households, the 10-year inherited IRA forced-distribution rule (non-spouse beneficiaries must withdraw an entire inherited IRA within 10 years) means the surviving partner pays ordinary income tax on every dollar at both the federal and Connecticut level over 10 years — with no spousal rollover. Converting pre-tax IRA balances to Roth now, at today's Connecticut rates, eliminates that 10-year tax drag for the surviving partner. Use our Roth Conversion Planner to model your partner's projected inherited balance and the annual tax gap under the 10-year rule versus the Roth conversion program. Use our Domestic Partner Inherited IRA Tax Calculator to quantify the lifetime dollar gap.

The IRMAA single-filer trap for Connecticut DPs

Medicare IRMAA surcharges use different income thresholds for single filers ($109,000 MAGI) and married filing jointly ($218,000). Connecticut domestic partners each file as single filers. A Roth conversion that pushes one partner's income over $109,000 triggers IRMAA Part B and D surcharges on top of Connecticut's income tax. For couples planning multi-year Roth conversions, keep each partner's individual MAGI below $109,000 per year to avoid IRMAA surcharges. Use our Medicare IRMAA Calculator to model the combined Connecticut state tax + IRMAA exposure at different conversion amounts.

5. Social Security and Retirement Income Exemptions in Connecticut

Social Security exemption: income-based

Connecticut provides a Social Security income exemption, but it is income-tested — not a universal exclusion like Virginia's. For 2026: Connecticut residents with federal AGI at or below $75,000 (single filers) or $100,000 (MFJ) pay no Connecticut income tax on Social Security benefits. Above those income limits, up to 25% of Social Security benefits may become subject to Connecticut tax.4

For domestic partners receiving Social Security, the $75,000 single-filer threshold is the relevant limit. A Connecticut domestic partner whose total federal AGI (including Social Security, IRA distributions, and other income) exceeds $75,000 may owe Connecticut state income tax on up to 25% of their SS benefits. Planning the sequence of Roth conversions, IRA distributions, and other income sources to stay below the $75,000 threshold — for each partner individually, since each files as a single filer — reduces Connecticut tax on SS benefits in retirement.

IRA and pension exemption

Connecticut provides a retirement income exemption for IRA distributions, pension income, and annuity income that phases in over several years. For 2026: IRA distributions are 100% exempt from Connecticut income tax for taxpayers with federal AGI at or below $75,000 (single) or $100,000 (MFJ). Pension and annuity income is fully exempt under the same AGI thresholds, and partially exempt up to $100,000 (single) and $150,000 (MFJ). Above those thresholds, the exemption phases out — meaning Connecticut's retirement income landscape is notably more generous than its 6.99% top rate suggests, particularly for moderate-income retirees below the $75K/$100K limits.4

For domestic-partner households: each partner must individually stay below the $75,000 AGI threshold to claim full SS and IRA exemptions. A DP couple where one partner receives $50,000 in SS plus $40,000 in IRA distributions = $90,000 AGI — above the $75K threshold — would pay Connecticut tax on 25% of their SS benefits and face a partial IRA exemption. Coordinating the timing of Roth conversions, IRA withdrawals, and other income sources to manage each partner's individual AGI below the $75,000 single-filer threshold is a meaningful Connecticut tax planning lever for DP households in retirement.

6. Connecticut Estate Tax: $15M Exemption After OBBBA — A Major Change

Connecticut's estate tax history — and the 2026 OBBBA alignment

Connecticut historically had one of the lowest state estate tax exemptions in the country — $2M for many years, then incrementally raised to $9.1M in recent years, then to $12.92M in 2023 and $13.99M in 2025. The One Big Beautiful Bill Act (OBBBA, signed July 2025) permanently raised the federal estate, gift, and GST tax exemption to $15M per person. Connecticut's estate tax law is directly linked to the federal exemption amount: for 2026, Connecticut's estate tax exemption is $15M per person — the same as the federal exemption. This is a significant change from Connecticut's historic low exemption levels and eliminates state estate tax exposure for the vast majority of Connecticut LGBTQ+ households.5

Connecticut estate tax: 12% rate on amounts above exemption; portability available

Connecticut applies a flat 12% estate tax on taxable estate amounts above the $15M exemption. Unlike most states with estate taxes (New York, Massachusetts, Minnesota, Oregon, Washington, Illinois), Connecticut offers a form of portability — the unused exemption amount of a deceased spouse can be elected by the surviving spouse, but it requires the executor to file a Connecticut estate tax return within the applicable time limits, even if no estate tax is owed at the first death. The portable "Deceased Spousal Unused Exclusion" (DSUE) is available to legally married same-sex spouses — not to domestic partners, who cannot access portability because they are not treated as spouses under Connecticut estate tax law.5

For domestic partners: federal marital deduction gap remains

The IRC §2056 unlimited federal marital deduction — which allows assets to pass between legal spouses tax-free regardless of amount — does not apply to domestic partners. At the current $15M individual exemption, the practical impact is minimal for most Connecticut DP households (each partner has a $15M individual exemption, and combined DP estates would need to exceed $30M total before federal exposure arises). The more immediate planning priority for Connecticut DPs is not estate tax but asset passage through wills and beneficiary designations — because intestacy defaults (which pass assets to biological family, not an unmarried partner) operate regardless of estate tax exposure. Use our LGBTQ+ Inheritance and Estate Tax guide for the full marital deduction analysis and our LGBTQ+ Trust Planning guide for trust structures relevant to Connecticut DP households.

Connecticut gift tax

Connecticut imposes a gift tax on lifetime taxable gifts that mirrors the estate tax structure — a 12% rate on cumulative lifetime taxable gifts above the $15M exemption. The Connecticut gift and estate tax are unified: gifts made during life reduce the estate tax exemption available at death dollar-for-dollar. Annual gifts of up to $19,000 per recipient (the 2026 federal annual exclusion amount) are generally not Connecticut taxable gifts. For domestic partners making large transfers to each other during life — property, investments, or business interests — the gift tax annual exclusion applies, but there is no Connecticut unlimited gift exclusion for DP transfers (the equivalent of the federal IRC §2523 unlimited marital deduction).

7. Connecticut PFML: Already in Effect, Domestic Partners Explicitly Covered

Connecticut PFML: the program structure

Connecticut's Paid Family and Medical Leave program launched in 2022 and is currently paying benefits. Unlike Virginia (which signed its PFML law in April 2026 but won't pay benefits until December 2028) or states still working toward PFML legislation, Connecticut has had an active, fully-funded PFML program for several years. The program is funded through an employee payroll contribution and administered by the Connecticut Paid Leave Authority.6

Domestic partners are explicitly covered

The Connecticut PFML statute defines "family member" broadly and explicitly includes domestic partners. Covered family members include a spouse or domestic partner, child of any age, parent, sibling, grandchild, grandparent, and individuals who stand in close association with the employee equivalent to a family relationship. This means a Connecticut employee can take paid leave to care for a seriously ill domestic partner, bond with a new child brought home through surrogacy or adoption, or care for a partner's qualifying family member — all with income replacement benefits.

2026 benefit levels

For domestic partners who need to take leave for partner caregiving: the $1,016.40 weekly maximum is meaningful income replacement. A Connecticut domestic partner earning $75,000/year (approximately $1,442/week) receives about 70% wage replacement up to the cap. For partners earning below the maximum threshold, replacement rates can reach 95% of weekly wages. Compare this to states like Texas, Florida, and Georgia — where a domestic partner taking unpaid leave to care for a sick partner receives $0 in state PFML benefits.

8. Connecticut FMLA: Job-Protected Leave for Domestic Partner Caregiving

CT FMLA coverage beyond federal FMLA

Federal FMLA covers legally married same-sex spouses for spousal caregiving — but explicitly excludes domestic partners. Connecticut's Family and Medical Leave Act (C.G.S. §31-51kk et seq.) is broader. The CT FMLA covers employees at employers with 75 or more employees (the federal FMLA threshold is 50 employees) and defines "family member" to include persons related to the employee by blood or affinity whose close association with the employee is the equivalent of a family relationship. Connecticut courts and the Connecticut Department of Labor have interpreted this affinity language to include domestic partners.7

The practical result: Connecticut domestic partners who work at employers with 75+ employees have both paid leave (CT PFML, 12 weeks of benefits at up to $1,016.40/week) and job-protected leave (CT FMLA, up to 12 weeks). These run concurrently. The CT PFML provides the cash benefit; the CT FMLA provides the job protection. Domestic partners at smaller employers (below 75 employees) can access CT PFML benefits but may not have the CT FMLA job-protection right — check your employment contract or employer policy for DP caregiving leave protections at smaller workplaces.

9. Medicaid CSRA: $162,660 for Married Spouses, $0 for Domestic Partners

Connecticut Medicaid expansion

Connecticut expanded Medicaid under the ACA effective January 1, 2014, covering adults up to 138% of the federal poverty level. Connecticut's expanded Medicaid program (HUSKY Health) covers many low- and moderate-income Connecticut residents who would otherwise be uninsured. Connecticut Medicaid does cover gender-affirming care for Medicaid-eligible individuals, with state-level protections that apply independently of the federal ACA Section 1557 regulatory changes (the November 2025 vacatur of the transgender coverage regulations).8

CSRA: married couples protected, domestic partners are not

The Medicaid Community Spouse Resource Allowance (CSRA) is the federal protection that prevents an at-home spouse from being impoverished when their partner needs nursing-home-level Medicaid care. The 2026 federal floor CSRA is $162,660 in countable assets. For legally married same-sex spouses in Connecticut, this protection applies fully — the community spouse retains up to $162,660 in countable assets while the institutionalized spouse spends down to Medicaid eligibility. Connecticut also provides the Minimum Monthly Maintenance Needs Allowance (MMMNA) to ensure the community spouse retains sufficient monthly income for living expenses.

Connecticut domestic partners are not recognized as community spouses under Medicaid. There is no Connecticut statewide DP statute as of 2026 — and without that legal status, a domestic partner is treated as an unrelated individual. If one partner in a Connecticut DP household needs long-term care Medicaid, the other partner has no CSRA protection. The Medicaid applicant must spend down to the individual asset limit ($1,600 in Connecticut) without protecting the community partner's assets up to $162,660. The financial gap per LTC event is up to $161,000 or more — plus the ongoing income protection the community spouse would receive under MMMNA rules. This gap makes private long-term care insurance more important for Connecticut DP households.

Use our Medicare and Long-Term Care guide for LGBTQ+ households to model LTC insurance sizing and self-insurance reserve requirements for Connecticut DP households. Use our Marriage vs. DP Financial Calculator to quantify the total annual financial gap between your current Connecticut DP status and marriage, including the CSRA protection, SS spousal benefit, inherited IRA gap, and imputed income differential.

Get matched with a Connecticut LGBTQ+ financial advisor

Connecticut presents a specific planning environment: the November 2008 marriage equality date creates a 17-year SS marriage clock for many couples — but civil union couples converted to marriage in October 2010 may have a different SS date than they expect. The binary recognition structure leaves domestic-partner households with no state-law defaults, requiring a complete document stack. Connecticut's 6.99% income tax is high, but meaningful SS and retirement income exemptions under $75K/$100K AGI reduce its practical bite for moderate-income retirees. The OBBBA-aligned $15M estate tax exemption eliminates state estate tax exposure for nearly all Connecticut households — a dramatic change from the state's historic low exemption. CT PFML is already paying benefits with domestic partners explicitly covered at up to $1,016/week. And the Medicaid CSRA gap for DPs is up to $161,000 per LTC event. An LGBTQ+-affirming fee-only advisor who understands Connecticut's civil union history, the Roth conversion calculus for DP households with pre-tax retirement accounts, and the Medicaid CSRA planning gap will build a more complete plan than a general advisor.

Sources

  1. Connecticut marriage equality: Kerrigan v. Commissioner of Public Health, 289 Conn. 135, 957 A.2d 407 (Oct. 10, 2008) — Connecticut Supreme Court held denial of same-sex marriage unconstitutional. First marriage licenses issued November 12, 2008. Connecticut History Project — "Connecticut Issues Same-Sex Marriage Licenses for the First Time" (November 12, 2008): connecticuthistory.org. Wikipedia — Same-sex marriage in Connecticut: wikipedia.org. Social Security Administration — same-sex couples policy: ssa.gov. Obergefell v. Hodges, 576 U.S. 644 (June 26, 2015).
  2. Connecticut Civil Union Act: enacted April 2005, effective October 1, 2005. Civil unions ceased being issued November 12, 2008 after Kerrigan. Automatic conversion of all civil unions to marriages: effective October 1, 2010 per Connecticut Public Act 09-13. No statewide domestic partnership registry enacted as of 2026. Connecticut Judicial Branch — Connecticut Law About Civil Unions: jud.ct.gov. Connecticut General Assembly — P.A. 09-13: cga.ct.gov. C.G.S. §46b-38aa et seq. (civil union law). C.G.S. §45a-437 et seq. (intestate succession). SSA POMS: PR 02712.008 — Connecticut.
  3. Connecticut income tax 2026: 7 brackets, 2%–6.99%. Single: 2% (0–$10K), 4.5% ($10K–$50K), 5.5% ($50K–$100K), 6% ($100K–$200K), 6.5% ($200K–$250K), 6.9% ($250K–$500K), 6.99% (above $500K). MFJ: same rates, approximately doubled brackets (6.99% above $1M MFJ). Personal exemption: $15,000 single / $24,000 MFJ; phases out above $30,000/$48,000 AGI. No standard deduction. Connecticut Department of Revenue Services: portal.ct.gov/DRS. Tax Foundation — Connecticut 2026 state tax profile: taxfoundation.org. CountryTaxCalc — Connecticut Income Tax Guide 2026: countrytaxcalc.com. 2026 federal IRMAA: $109,000 single / $218,000 MFJ (CMS). 2026 federal brackets: IRS Rev. Proc. 2025-32.
  4. Connecticut Social Security and retirement income exemptions 2026: SS benefits exempt for federal AGI ≤ $75,000 (single) / $100,000 (MFJ); above those limits, up to 25% of benefits taxable. IRA distributions 100% exempt for AGI ≤ $75,000/$100,000 (2026 phase-in complete). Pension and annuity income fully exempt under $75,000/$100,000 AGI; partial exemption up to $100,000 (single)/$150,000 (MFJ). Connecticut DRS — Income Tax Exemptions for Retirement Income (2025 update): portal.ct.gov/DRS. Connecticut General Assembly OLR research report — 2025-R-0152 (Income Tax Exemptions for Retirement Income): cga.ct.gov. SavingAdvice — "Connecticut Seniors: The 100% Social Security Tax Exemption Now Applies to Most Retirees" (May 2026): savingadvice.com.
  5. Connecticut estate tax 2026: exemption $15M per person (aligned with OBBBA-raised federal exemption; historically CT exemption was lower, rising from $2M to match federal after legislative changes). 12% flat rate on taxable estate above exemption. Portability available for legally married surviving spouses (executor must file CT estate tax return to elect DSUE). Connecticut DRS — Estate and Gift Tax Information: portal.ct.gov/DRS. Nirenstein, Horowitz & Associates — "What Is the Connecticut State Estate Tax Exclusion for 2026?": preserveyourestate.net. OBBBA (One Big Beautiful Bill Act, July 2025) — permanent $15M federal estate/gift/GST exemption. CT gift tax: 12% on cumulative taxable gifts above the $15M lifetime exemption; $19K annual exclusion per recipient (2026 federal amount). IRC §2056 — federal unlimited marital deduction (legally married spouses only; DPs excluded). Rev. Proc. 2022-32 — 5-year federal portability election window.
  6. Connecticut PFML: CT Paid Family and Medical Leave Insurance (CT PFMLI), launched 2022. Benefits already in effect. Domestic partners explicitly covered in "family member" definition. 2026 maximum weekly benefit: $1,016.40 (60 × $16.94 CT minimum wage/hour). Benefit rate: 95% of wages up to 40× minimum wage, plus 60% above. Maximum 12 weeks (26 for combined employee health + family reasons). Employee contribution rate 2026: 0.50% of wages up to $184,500 SS wage cap = $922.50 max annual contribution. CT Paid Leave Authority: ctpaidleave.org. Prudential Legislative Monitor — "Connecticut Announce 2026 Updates to PFML Programs & Minimum Wage Rate": prudential.com.
  7. Connecticut Family and Medical Leave Act (CT FMLA): C.G.S. §31-51kk et seq. Applies to employers with 75+ employees. Defines "family member" to include persons related by blood or affinity with a close family-equivalent relationship — interpreted to include domestic partners. CT FMLA provides job-protected unpaid leave. CT PFML provides paid benefits. Both run concurrently (up to 12 weeks). Connecticut Department of Labor — Connecticut Family and Medical Leave Act: portal.ct.gov/DOL. CT Paid Leave and FMLA interaction: ctpaidleave.org. Federal FMLA: 29 U.S.C. §2611 (definition of "spouse" excludes domestic partners).
  8. Connecticut Medicaid (HUSKY Health): expanded under ACA effective January 1, 2014 (138% FPL). Connecticut CSRA 2026: $162,660 for legally married community spouses (federal floor). Connecticut Medicaid does not extend CSRA to domestic partners (no statewide DP statute). Individual Medicaid asset limit in Connecticut: $1,600 for single applicants. MMMNA 2026: approximately $2,644/month minimum for community spouses (legally married only). Connecticut Department of Social Services — HUSKY Health: ct.gov/DSS. Federal CSRA: 42 U.S.C. §1396r-5 (community spouse protection; applies to legally married spouses as defined by state law). T.D. 10001 (July 2024) — inherited IRA annual RMD rules for non-spouse beneficiaries when decedent was past RBD. SECURE 2.0 §107 — RMD age 73 for born 1951–1959 / 75 for born 1960+. IRS Rev. Proc. 2025-32 — 2026 tax brackets and indexed amounts.

Values verified July 2026. Connecticut income tax top rate 6.99% above $500,000 (single); personal exemption $15,000 single / $24,000 MFJ (phases out above $30K/$48K AGI). Connecticut Social Security exemption: fully exempt for AGI ≤ $75,000 single / $100,000 MFJ; up to 25% taxable above those limits. IRA distributions 100% exempt under $75,000/$100,000 AGI (2026). Connecticut estate tax 2026: $15M exemption (OBBBA-aligned), 12% flat rate above exemption, portability available for legally married surviving spouses (requires filing). Connecticut gift tax: 12% on cumulative taxable lifetime gifts above $15M; $19K annual exclusion per recipient. Connecticut Medicaid CSRA 2026: $162,660 for legally married spouses; $0 for domestic partners. Connecticut PFML 2026: domestic partners explicitly covered as "family members," maximum weekly benefit $1,016.40, employee contribution 0.5% of wages (max $922.50/year). Connecticut same-sex marriage: legal from November 12, 2008 (Kerrigan v. Commissioner of Public Health). CT civil union-to-marriage automatic conversion: October 1, 2010 (P.A. 09-13). No statewide DP registry as of 2026. Federal IRMAA 2026: $109,000 single / $218,000 MFJ (CMS). Federal values: IRS Rev. Proc. 2025-32. T.D. 10001 — inherited IRA rules. OBBBA (July 2025) — $15M permanent exemption.

Connecticut LGBTQ+ Financial Planning Checklist

For married same-sex couples in Connecticut

For domestic partners in Connecticut