Estate planning considerations for unmarried and same-sex couples include:

• Wills

  A will is essential for unmarried couples who want their estate to pass to their partner. A will allows you to name your partner as the beneficiary of your assets, even if the state doesn't recognize them as your spouse. 

• Revocable trusts

  A revocable trust can be used during your lifetime to protect your assets and ensure your wishes are carried out. You can name yourself as the trustee, or you can name an alternate trustee to take over if you become incapacitated. 

• Joint ownership

  You can use joint ownership to define the scope of your shared property interests. 

• Powers of attorney

  You can establish durable financial and healthcare powers of attorney to give your partner the legal authority to make decisions on your behalf if you are unable to. 

• Beneficiary designations

  You should regularly update your beneficiary designations. 

• HIPAA privacy authorization

  This form allows your designated health care power of attorney or trustee to access your health information and records. 

• Estate taxes

  You can consult a lawyer or tax professional to learn how to reduce estate taxes. 

• Retirement accounts

  You can roll over assets from your retirement account to your surviving spouse's account without a mandatory distribution. 

• "Pay on Death" (POD) designations

  You can choose a beneficiary for a financial institution account, or for U.S. savings bonds.