Adult adoption is when one adult adopts another adult. This typically happens with same-sex couples where one or both of the parties are beneficiaries to a sizable fortune or inheritance. Most trust and will documents will say that inheritances are kept in the family – to children and their spouses and their children. However, since most states do not allow for same-sex marriage, the only way around this is to make your partner, your child. This sounds very non-intuitive and unconventional – and it is.

Like the article points out, no one knows how successful this strategy of estate planning is. We do have several dozen cases from around the country that shows when it does not work. It does not work usually because the courts strikes down the adoption based on fraud and because there is no true parent-child relationship – especially because a parent/child sexual relationship is against public policy.

So at the end of the day, is this a common strategy of planning for same-sex couples? No. Does it affect most people or same-sex couples? No. It is only something that someone might think about if they had very wealthy relatives that were leaving them something in trust that they themselves could not control.

[Adult Adoption a High-Stakes Means to an Inheritance]