Oregon LGBTQ+ Financial Planning Guide 2026

This guide covers financial planning issues specific to LGBTQ+ households in Oregon — the nation's lowest state estate tax exemption ($1 million, no portability), the Oregon registered domestic partnership and how it creates a joint state return without community property, Paid Leave Oregon's domestic partner coverage, and the Roth conversion math in a 9.9% top-rate state. Not legal or tax advice — your specific situation requires qualified professionals.

Portland consistently ranks among the top cities in the country for LGBTQ+ community size and acceptance. Oregon legalized same-sex marriage in May 2014, has a statewide registered domestic partnership program for same-sex couples, and extended both Paid Leave Oregon and state-law spousal rights to registered domestic partners. But Oregon has two financial planning features that create outsized exposure for LGBTQ+ households: a $1,000,000 estate tax exemption — the lowest hard threshold in the country, unadjusted for inflation since its 2012 adoption — and a top income tax rate of 9.9% that makes Roth conversions, inherited IRA distributions, and retirement income substantially more expensive than in neighboring Washington (no income tax) or Nevada (no income tax). Understanding these features is the starting point for every Oregon LGBTQ+ financial plan.

1. Oregon Legal Landscape: Marriage, RDP, and the Same-Sex-Only Registration

Oregon recognizes three LGBTQ+-relevant legal statuses, each with distinct financial planning implications.

Legal marriage (same-sex, effective May 19, 2014)

U.S. District Judge Michael McShane ruled Oregon's same-sex marriage ban unconstitutional in Geiger v. Kitzhaber on May 19, 2014. Oregon did not appeal; marriages began the same day. Married same-sex couples in Oregon have full state and federal marriage rights: joint federal and state tax returns, Social Security spousal and survivor benefits, federal FMLA, ERISA retirement account protections, the unlimited federal marital deduction, and the Oregon unlimited marital deduction for state estate tax. The May 19, 2014 date is the earliest Oregon marriage date for Social Security's 1-year spousal benefit clock — couples who married in other states before this date may have earlier SSA-recognized marriage dates.¹

Oregon State Registered Domestic Partnership (RDP)

Oregon's Registered Domestic Partnership program (ORS 432.173 and related statutes) was enacted in 2007 and provides same-sex registered domestic partners with the same rights and responsibilities under Oregon law as married spouses. This includes the Oregon marital deduction for state estate tax purposes, spousal rights to hospital visitation, healthcare decision authority, inheritance rights, and Medicaid spousal impoverishment protections. Oregon's RDP is same-sex couples only — Oregon law defines a registered domestic partnership as "two individuals of the same sex" who obtain a Certificate of Registered Domestic Partnership.²

Unregistered domestic partnerships

Opposite-sex LGBTQ+ couples — for example, a transgender woman and her male partner who have not legally married — cannot register an Oregon RDP (which requires same-sex partners). They are treated as unregistered domestic partners for all Oregon state law purposes: no Oregon marital deduction, no joint Oregon tax return, no Medicaid CSRA protection. For these households, the five-document estate plan (financial DPOA, healthcare proxy, HIPAA authorization, advance directive, hospital visitation authorization) is especially critical. See our LGBTQ+ Powers of Attorney and Healthcare Proxy guide.

2. Oregon Estate Tax: $1M Exemption, No Portability — The Most Critical Issue

Oregon's estate tax is the single most consequential financial planning issue for LGBTQ+ households in Oregon. It has a $1,000,000 exemption that has not changed since 2012, no portability between spouses or registered partners, and graduated rates reaching 16% — applied on top of assets that are far more valuable today than when the exemption was set.

The $1 million threshold — lowest in the country

Oregon imposes a state estate tax on estates exceeding $1,000,000 per individual. The $1M threshold is the lowest of any state in the country and has not been adjusted for inflation since it was established. Compare: the federal estate exemption is $15,000,000 (permanently raised by the One Big Beautiful Bill Act, July 2025); Washington state's exemption is $3,000,000; Massachusetts is $2,000,000; New York is $7,350,000. Oregon's $1M threshold catches many middle-class Portland households — a home worth $700,000 plus a modest 401(k) can already put one partner above the threshold.³

Oregon estate tax rates

The rates are graduated, starting at 10% on the first dollar over $1M and climbing to 16% on larger estates:³

For a married same-sex couple or Oregon RDP with a combined estate of $3M ($1.5M each, equal split): at the first death, the entire estate passes to the surviving partner via the Oregon marital deduction — no Oregon estate tax at the first death. At the survivor's death, their $3M estate faces Oregon estate tax on $2M excess. At a blended effective rate of approximately 11%, that is roughly $220,000 in Oregon estate tax. A credit shelter trust (Section 3) eliminates most of this.

No portability — the Oregon planning gap

Federal estate tax law allows portability: the surviving spouse can elect to use the deceased spouse's unused federal exemption (DSUE). Oregon does not allow portability. If one partner dies with a $500,000 estate — well below the $1M Oregon exemption — their unused $500,000 of Oregon exemption is permanently lost. When the surviving partner dies with a $3M estate, Oregon taxes the $2M excess as if only $1M of exemption ever existed, even though $500,000 was wasted at the first death.

The no-portability rule makes credit shelter trusts (Section 3) almost mandatory for Oregon LGBTQ+ households where combined net worth exceeds $2M.

Oregon marital deduction for married same-sex couples and RDPs

Oregon law treats registered domestic partners as spouses for all state law purposes, including the Oregon estate tax marital deduction. Property passing from one RDP partner to the surviving RDP partner at death is not subject to Oregon estate tax at the first death — the marital deduction applies. However, the surviving partner's eventual estate is taxed at their death with no portability benefit from the first death. Unregistered domestic partners do not receive the Oregon marital deduction: assets passing from one unregistered DP to another at death are counted in the decedent's taxable estate, and anything over $1M is subject to Oregon estate tax before it reaches the survivor.

The real-estate amplifier in Portland

Portland metropolitan area median home values frequently exceed $500,000. A Portland same-sex married couple or RDP couple who own a home outright ($600,000), have two retirement accounts ($400,000 each = $800,000 combined), and maintain a brokerage account ($200,000) have a combined estate of $1.6M — and each partner's estate is $800,000. A 25% increase in home or retirement account value puts each partner's estate above the $1M threshold. Unlike states with higher exemptions, in Oregon you do not need to be wealthy to need estate planning.

3. Credit Shelter Trust: Recovering Both $1M Exemptions

For Oregon LGBTQ+ households where combined net worth is or is approaching $2M, a credit shelter trust (bypass trust) is the primary tool to preserve both partners' $1M Oregon estate tax exemptions. The concept is the same as in Washington, Massachusetts, or Illinois — but at $1M, the trigger point in Oregon is dramatically lower.

How the credit shelter trust works in Oregon

At the first death, instead of leaving everything outright to the surviving partner (which triggers the marital deduction but wastes the first-to-die's $1M Oregon exemption), the estate plan funds a trust with assets up to $1M. The trust assets are designed to be outside the surviving partner's taxable estate — the survivor receives income and limited access for health, education, maintenance, and support (HEMS) but does not own the trust assets outright. When the survivor dies, the trust assets pass to final beneficiaries (children, chosen family, charities) without being part of the survivor's taxable estate, having been fully sheltered by the first-to-die's $1M Oregon exemption.

Asset equalization matters

The credit shelter trust requires the first-to-die to have at least $1M in their name at death to fund the trust fully. LGBTQ+ households with assets concentrated in one partner's accounts — a common pattern when one partner has a higher-earning career or when assets predating the relationship are held in one name — must begin asset equalization in advance. Strategies include annual gifting, retitling brokerage accounts, and beneficiary designation updates. An Oregon estate planning attorney can structure this correctly for your household type.

The $1M trap for unregistered domestic partners

Unregistered domestic partners face the $1M threshold without the marital deduction buffer. If the first-to-die has a $1.5M estate (house, retirement account, life insurance), Oregon taxes the $500K excess before any assets reach the surviving DP. The survivor also pays income tax on any inherited traditional IRA distributions (the 10-year forced distribution rule for non-spouse beneficiaries — no spousal rollover available). The combination of Oregon estate tax at death plus Oregon income tax on inherited IRA distributions is a significant wealth transfer cost that married couples and Oregon RDPs avoid. See our LGBTQ+ Inheritance and Estate Tax guide and our Domestic Partner Inherited IRA Tax Calculator.

4. Oregon RDP Filing Mechanics: Joint State Return, Single Federal — No Community Property

Oregon registered domestic partners have a unique tax filing situation that differs from both married couples and from California/Washington RDPs. Understanding the mechanics prevents costly errors.

Oregon state income tax: file jointly

Oregon requires registered domestic partners to file their Oregon state income tax return as if married — using either the "married filing jointly" or "married filing separately" status. You cannot file as single on your Oregon return if you are in a registered Oregon domestic partnership. For most RDP couples, filing jointly on the Oregon return produces the best state-level result, just as MFJ often does for married couples.⁴

Federal income tax: file as single (or head of household if applicable)

The federal government does not recognize Oregon domestic partnerships. RDP partners must each file their own federal return using single (or head of household, if they have a qualifying child). You file as married on your Oregon return and as single on your federal return in the same tax year.

The "as-if" federal return process

Because Oregon income tax law ties to federal adjusted gross income but requires a married filing joint basis, Oregon RDP partners must prepare a mock "as-if MFJ" federal return — an additional federal calculation — to attach to their Oregon return. The as-if return is never filed with the IRS; it is only used as the starting point for the Oregon joint return. This process adds complexity to tax preparation and typically requires a CPA or tax software that handles Oregon RDP returns correctly.

Important: Oregon is NOT a community property state

California, Washington, and Nevada treat registered domestic partners as community property spouses, which means wages and investment income earned during the partnership are split 50/50 on each partner's separate federal return (Form 8958). Oregon does not extend community property treatment to RDPs. Oregon RDP partners each report their own wages and investment income on their federal returns — no income splitting, no Form 8958 required. This is simpler than the California or Washington RDP situation, but it comes without the corresponding planning advantages:

• No 100% basis step-up at death. In community property states, both halves of a jointly held asset receive a full basis step-up when one partner dies. In Oregon (a common-law state), only the decedent's interest receives a step-up. An appreciated brokerage account held 50/50 in joint tenancy passes half to the survivor at a stepped-up basis and half at the survivor's original cost basis.
• No community income Roth phaseout advantage. In Washington, an RDP couple with asymmetric income can split wages via Form 8958, potentially bringing a high earner below the Roth IRA phaseout. In Oregon, each partner's separate federal income is used without splitting — the high earner is still subject to the Roth phaseout on their full income.

5. Oregon Income Tax: 9.9% Top Rate and the RDP Joint Return Advantage

Oregon has one of the highest state income tax rates in the country, with a top marginal rate of 9.9% and brackets that are not adjusted for inflation. The top rate applies to income above $125,000 for single filers and $250,000 for joint filers.⁵

Oregon income tax brackets (2026, approximate)

The RDP joint return advantage — narrow but real

For an Oregon RDP couple where one partner earns $180,000 and the other earns $30,000, their combined Oregon income is $210,000. Filing jointly, that falls in the 8.75% bracket (below the $250,000 threshold). Filing separately, the $180,000 earner would hit the 9.9% bracket on $55,000 of income above $125,000. The joint filing saves roughly $3,000 in Oregon state tax in this example. For couples with more asymmetric income, the joint return advantage is larger.

What Oregon doesn't tax (and does)

• Social Security: Oregon partially exempts Social Security income for lower-income households. The exemption phases out based on Oregon AGI — at higher incomes, SS is taxed at full Oregon rates. For an RDP couple filing jointly with income above $100,000, expect to pay Oregon income tax on up to 85% of Social Security benefits.
• Retirement account distributions: Fully subject to Oregon income tax at applicable rates. A $100,000 IRA withdrawal costs $8,750+ in Oregon state income tax (at the 8.75% bracket) on top of federal income tax. For domestic partner households taking 10-year forced IRA distributions, this stacks on top of the federal bracket hit.
• Capital gains: Oregon taxes capital gains as ordinary income at the same rates (up to 9.9%). There is no lower Oregon capital gains rate. This is different from states like Washington (which has a separate capital gains tax) but means gains on appreciated stock, home sales above the §121 exclusion, and Roth conversions are all taxed at up to 9.9%.

6. Social Security for Oregon Same-Sex Couples and Domestic Partners

Married same-sex couples — full benefits from May 19, 2014

Oregon married same-sex couples have full Social Security spousal and survivor benefit access. The SSA marriage date runs from May 19, 2014 (first Oregon marriage date), or from the date of any earlier out-of-state marriage the SSA recognizes retroactively. If you married in Massachusetts after May 2004, in California during June–November 2008, in Connecticut, Iowa, Vermont, New Hampshire, New York, or another earlier-equality state, your SSA marriage date may be earlier than May 2014. Contact the SSA (or review your SSA statement at ssa.gov/myaccount) to confirm the marriage date on record. Use our Same-Sex Couple Social Security Strategy Calculator to model spousal and survivor benefit optimization.

Registered domestic partners — zero federal SS recognition

Oregon's RDP is a state-law construct. Social Security law does not recognize it. A state-registered domestic partner receives $0 in Social Security spousal benefits (50% of your partner's PIA while both are alive) and $0 in survivor benefits (up to 100% of their benefit after death). The financial lifetime gap for RDP couples where one partner has significantly higher lifetime earnings can exceed $500,000 in present value. See our SS Survivor Gap Calculator to quantify your specific annual and lifetime shortfall.

7. Paid Leave Oregon: Domestic Partners Covered for 12 Weeks

Oregon's Paid Leave program (ORS 657B) is one of the most inclusive in the country. It explicitly covers domestic partners as family members — meaning employees can take paid, job-protected leave to care for a seriously ill or injured domestic partner, or to bond with a newly arrived child, on the same terms as married spouses.⁶

Key Paid Leave Oregon parameters for 2026

• Leave duration: Up to 12 weeks of paid benefits per year (14 weeks for pregnancy-related leave)
• Wage replacement: 60% of average weekly wages up to the state average weekly wage (~$1,900/week cap in 2026)
• Employer size: All employers must allow leave; employers with 25+ employees must provide job protection and maintain healthcare benefits during leave
• 2026 contribution rate: 1% of gross wages up to the Social Security wage base ($184,500); 60% employee / 40% employer split for large employers⁶
• Domestic partner definition: Includes both registered Oregon domestic partners and, for purposes of PLO, a person with whom the employee is in a committed relationship regardless of formal registration status — verify current PLO guidance for informal DP eligibility

OFLA changes as of July 1, 2024

Oregon Family Leave Act (OFLA) was significantly restructured effective July 1, 2024. OFLA's qualifying reasons were narrowed to pregnancy disability leave, sick child leave, and bereavement leave. Leave to care for a domestic partner with a serious health condition now falls under Paid Leave Oregon — not OFLA. Practically, this means your job protection and wage replacement for domestic partner care-leave comes through the PLO program, not the older OFLA rules. Confirm with your employer's HR that your PLO benefit is set up to recognize your domestic partner as a covered family member before you need to use it.⁷

Gap for unregistered domestic partners — verify PLO eligibility

PLO's family member definition has been interpreted broadly (Oregon Employment Department guidance covers individuals in committed relationships), but registered status provides the clearest legal ground. Unregistered DP couples should confirm in advance whether their employer's PLO implementation includes their relationship. Federal FMLA covers legally married same-sex spouses (and, under DOL rules, uses state-of-domicile marriage recognition) — but unregistered DPs are not covered by federal FMLA for leave to care for a partner.

8. Medicaid CSRA: Registered DPs Get Up to $162,660 — Unregistered Get $2,000

Medicaid's Community Spouse Resource Allowance (CSRA) protects a portion of a couple's countable assets for the non-applicant partner when one person enters a nursing home and applies for Medicaid long-term care coverage. In Oregon, registered domestic partners are recognized as spouses under state law — and Oregon's Medicaid (Oregon Health Plan) extends spousal impoverishment protections to RDP partners.

Oregon Medicaid CSRA 2026 for married/RDP couples

Oregon uses the federal spousal impoverishment rules (42 U.S.C. §1396r-5). For 2026, the community partner's protected amount is 50% of combined countable assets, subject to a minimum of approximately $30,828 and a maximum of $162,660. If combined countable assets are $325,320 or more, the community partner retains the maximum $162,660; if assets are lower, they retain 50%.⁸

This protection applies to Oregon-married same-sex couples and Oregon registered domestic partners. If one RDP partner requires long-term care at $8,000–$12,000 per month in the Portland area, the other RDP partner can retain up to $162,660 in countable assets — home, certain vehicles, and household goods are exempt — without being required to spend down to near-zero before the applicant qualifies for coverage.

Unregistered domestic partners: $2,000 single-applicant spend-down

An unmarried partner who is not registered as an Oregon DP has no Medicaid spousal relationship. They are treated as a single individual: Oregon's Oregon Health Plan requires a single Medicaid applicant to spend down all countable assets above $2,000 before qualifying for long-term care coverage. For an unregistered DP couple with $300,000 in savings, the difference between the RDP CSRA protection ($162,660 retained) and single-applicant treatment ($2,000 retained) is $160,660 in direct financial exposure. See our LGBTQ+ Medicare and Long-Term Care Planning guide for the full LTC planning framework.

9. Roth Conversions in Oregon: The 9.9% State Tax Cost

Roth conversions are a core planning strategy for many LGBTQ+ households — particularly domestic partner households who face the 10-year forced IRA distribution rule (vs. spousal rollover for married couples) and single-filer IRMAA thresholds ($109,000 vs. $218,000 MFJ). But Oregon's top income tax rate of 9.9% makes conversions significantly more expensive than in Washington, Nevada, or Florida (all no income tax).

The Oregon Roth conversion cost

A $50,000 Roth conversion in the 22% federal bracket in Oregon costs approximately:

• Federal income tax: $11,000 (22%)
• Oregon state income tax: $4,375 (8.75% marginal, income between $18,900–$250,000 joint)
• Total conversion cost: ~$15,375 — approximately 31% all-in marginal rate

The same conversion in Washington would cost only $11,000 (federal only). The $4,375 Oregon premium per $50,000 converted is real money that must be recovered through tax-free growth before the conversion breaks even.

When Oregon Roth conversions are still worth doing

For Oregon domestic partner households, the math often still favors conversions despite the higher state tax cost — because the alternative is worse. A $500,000 IRA inherited by a domestic partner (not a spouse) must be fully distributed within 10 years, generating up to $50,000/year of additional Oregon-taxable income during the distribution period. If that income hits the 9.9% bracket, the inherited IRA distributions cost even more in Oregon taxes than the conversion would. Converting now, at a lower federal bracket, before the partner inherits locks in a lower rate even accounting for Oregon's 9.9%. Use our Roth Conversion Planner to model this against your specific pre-tax balance, ages, and projected income.

IRMAA single-filer threshold — the dual reason to convert

Domestic partners and single LGBTQ+ individuals in Oregon face Medicare IRMAA surcharges at $109,000 of MAGI — half the $218,000 MFJ threshold. Every $10,000 of Roth conversion today that reduces future pre-tax IRA balances is $10,000 less taxable income in retirement, potentially keeping two single/DP filers below the IRMAA threshold. The 9.9% state tax paid now may be less costly than IRMAA surcharges of $711 to $5,218 per year per person on top of elevated federal income tax. Use our Medicare IRMAA Calculator to compare your projected DP vs. married IRMAA exposure.

10. No Oregon Sales Tax: Large Purchases and Asset Liquidation

Oregon has no sales tax. This is primarily a lifestyle benefit — but it creates a modest financial planning angle for LGBTQ+ households making large purchases or liquidating assets.

• Significant purchases: Vehicles, home furnishings, appliances, and electronics are purchased without sales tax in Oregon. For households relocating to Oregon from California, Washington (which has up to 10.25% sales tax in Seattle), or other high-sales-tax states, this is a real spending-power difference on major purchases.
• Estate and asset liquidation: When estates are administered or assets are sold in Oregon, there is no state-level sales tax on the transaction. This modestly simplifies the liquidation process vs. states where sales taxes apply to certain asset categories.
• Caveat — Oregon income tax tradeoff: The absence of a sales tax does not offset Oregon's high income tax rates for most LGBTQ+ households. An Oregon retiree with $120,000 of IRA distributions pays roughly $9,450 in Oregon income tax (at 8.75%); a Washington retiree pays $0. The sales tax savings over a full year rarely match that income tax differential. See our LGBTQ+ Interstate Relocation guide for the full state-by-state retirement tax comparison.

11. Relocating To or From Oregon

Moving to Oregon

Same-sex married couples moving to Oregon gain the full Oregon marital deduction for estate tax purposes. Oregon's estate tax begins applying to Oregon-situated property — including a newly purchased home — for any individual whose estate exceeds $1M at death. Estate documents should be reviewed and updated with Oregon's $1M threshold in mind before or immediately after establishing Oregon domicile.

Oregon RDP is available to same-sex couples who meet the requirements, but it does not provide community property treatment. Couples moving from Washington or California who relied on community property rights should understand that those rights do not automatically transfer in Oregon. Community property assets brought into Oregon generally retain their community property character for federal purposes, but Oregon's common-law property rules govern new assets acquired in Oregon. See our LGBTQ+ Interstate Relocation guide for the full treatment.

Moving out of Oregon

When you leave Oregon, you stop paying Oregon income tax on income earned after establishing domicile elsewhere. For domestic partner households doing Roth conversions or managing inherited IRA distributions, completing large conversions before moving to a high-tax state — or after moving to a no-income-tax state — can meaningfully reduce the total tax cost. Oregon will assert income tax on income earned while you were domiciled in Oregon; proper documentation of the move date matters for part-year filers.

Oregon's estate tax applies to Oregon-situated property (real estate, business interests) even for non-residents at death. If you move out of Oregon but retain an Oregon rental property or business, that property may still be subject to Oregon estate tax. Work with an Oregon estate planning attorney to evaluate the ongoing exposure.

12. Oregon LGBTQ+ Financial Planning Checklist

Estate planning (required for almost every Oregon LGBTQ+ household)

• Estimate your combined net worth: home + retirement accounts + brokerage + life insurance death benefit. If either partner's estate exceeds $800,000, engage an Oregon estate planning attorney — the $1M threshold is close enough to warrant planning now.
• If combined estate exceeds $2M: a credit shelter trust is almost certainly worth the legal cost. Both partners' $1M Oregon exemptions should be preserved through proper trust structure.
• If you are an unregistered DP: the Oregon marital deduction does not apply. The first-to-die's estate above $1M is taxed at 10%–16% before reaching the surviving partner. Consider whether legal marriage or Oregon RDP registration reduces this exposure.
• Assets concentrated in one partner's name: begin asset equalization so the first-to-die can fund a $1M bypass trust. Annual gifting at $19,000 per recipient (federal gift tax annual exclusion) removes assets from the estate tax-free.
• Life insurance: if one partner has an estate below $1M and the other has an estate above $1M, properly structured life insurance can equalize assets across both exemptions. An irrevocable life insurance trust (ILIT) for larger estates can keep the insurance death benefit outside both partners' estates.

Oregon RDP and legal marriage

• Confirm your legal status: registered Oregon DP, legally married, or unregistered DP. Each has different financial planning rules — don't assume joint state filing is available without formal registration.
• If you are in a registered Oregon DP: confirm your estate documents (will, healthcare proxy, DPOA, advance directive) reference your RDP status and are consistent with Oregon law for recognized partners.
• Run the Social Security survivor benefit math before deciding whether to legally marry. For RDP partners where one earns significantly more, the lifetime SS survivor benefit value for the lower earner is often the most compelling financial case for marriage. See our SS Survivor Gap Calculator.

Oregon income tax and Roth planning

• If you are a domestic partner household with significant pre-tax IRA balances: model the Roth conversion strategy now. Oregon's 9.9% top rate makes conversions expensive — but the alternative (your partner taking 10-year forced distributions in retirement) may be more expensive. See our Roth Conversion Planner.
• If you are an Oregon RDP filing jointly: verify your tax preparer is filing the Oregon joint return correctly using the "as-if MFJ" federal return approach. This is commonly mishandled.
• IRMAA planning: single-filer DP households face Medicare surcharges at $109,000 of MAGI. Model your projected retirement income against the IRMAA tiers. Use our Medicare IRMAA Calculator.

Paid Leave Oregon and benefits

• Confirm with your employer's HR that your domestic partner is recognized as a covered family member under Paid Leave Oregon before you need to use the benefit.
• If your employer has fewer than 25 employees: you are entitled to PLO benefits but not guaranteed job protection. Evaluate supplemental short-term disability insurance to cover income during a leave event. See our LGBTQ+ Disability Insurance guide.

Medicaid / LTC

• Oregon RDPs: the Medicaid CSRA protects up to $162,660 for the community partner. Verify your assets are structured to maximize this protection (retitling may be needed; the family home is generally exempt).
• Unregistered DPs: you are treated as single individuals for Oregon Health Plan Medicaid LTC purposes — the applicant must spend down to $2,000. Self-funded LTC (personal savings/investments) or a long-term care insurance policy is the planning response. See our LGBTQ+ Medicare and Long-Term Care Planning guide.