by Hilary B. Miller
More states are beginning to legally recognize same-sex marriages. Despite the progress, however, issues that restrain the federal government from sanctioning same-sex marriages remain. Also known as DOMA, the federal Defense of Marriage Act includes two key provisions that same-sex couples thinking about getting married in Connecticut should consider.
Specifically, DOMA permits state governments to refuse recognition of same-sex marriages performed according to the laws of sister states. DOMA also specifies that only people of different sexes can be considered legally married for federal purposes. How does that impact same-sex marriages? The approximately 1,100 federal laws that relate to marital status don't apply because DOMA mandates that same-sex couples, despite state laws, be deemed unmarried.
This plays out for same-sex couples in several ways. Some examples include prohibiting same-sex couples from filing joint tax returns or receiving survivor benefits from Social Security. It also means same-sex couples could lose the tax advantages that heterosexual couples enjoy, such as leaving real estate property to a surviving spouse. And when it comes to immigration law, a same-sex couple can't use their marriage to adjust the immigration status of the foreign spouse.
Perhaps the most immediate consequences of DOMA appear in tax issues related to same-sex divorce. If a same-sex couple gets divorced, the parties may be denied the opportunity to make tax-free property transfers to each other. Divorced same-sex couples could also be denied the right to deduct alimony payments on their tax returns. Beyond divorce, same-sex couples may also be prohibited from making tax-deferred transfers of retirement account interests to each other.
Same-sex couples that are considering marriage in Connecticut or anywhere else should be aware of these, among other, limitations. Judicial challenges to DOMA are presently in progress, and legislation has been introduced to expand the rights of same-sex couples. Until relief from DOMA is received, however, DOMA remains the supreme law of the land.
Hilary B. Miller is a prominent Connecticut attorney on the cutting edge of same-sex marriage and divorce issues. Miller is also active in pro bono litigation of AIDS-related claims, including family, employment and insurance matters. He graduated from Fordham University School of Law and is admitted to the Connecticut, New York and District of Columbia bars. If you need expert advice on same-sex marriages, visit Miller's family-law web site at www.ct-divorce.com.
Visit www.ct-divorce.com to learn more about issues related to same-sex divorce and same-sex marriage issues in Connecticut from attorney Hilary B. Miller.
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