The U.S. Supreme Court and Frozen Sperm

On May 21, 2012, the Supreme Court ruled in Comm’r of Social Security v. Capato, No. 11-159 that Social Security benefits are payable only to "children" as defined in applicable state law, and that under Florida law in that case, children conceived after the decedent’s death using his frozen sperm were not his "children." Effective July 2010, Colorado adopted changes to the Uniform Probate Code, in which children conceived within three years after the decedent’s death using frozen sperm in certain circumstances will be "children" for purposes of the Colorado intestate statutes and class gifts. C.R.S. 15-11-121(8). Therefore, after July 2010, a Colorado decedent will have a different result than the Capato case. For more information about this topic, go to our June 2010 Wade Ash Newsletter or go to the Wall Street Journal article.