“For instance, I have a couple who owns an apartment building in the pricey Castro neighborhood here who didn’t want to get married. I showed them how the building would be reassessed with a $20,000 tax increase if one of them died. There’s no reassessment for married couples.They got married the next month,” he says. He also underscores for clients how surviving unmarried partners are not entitled to their partner’s defined benefit retirement plan assets unless designated as a beneficiary and won’t get a survivor’s benefit from their partner’s Social Security at all.