On June 24, 2011 New York became another one of only a handful of States,
within our nation, to recognize the fundamental human right of same-sex
couples to marry. For thousands of individuals throughout New York State
this victory represents a long fought battle for equality. Moreover, its
meaning resonates beyond our collective recognition of boundless love
and across Interstate borders. What does that mean?
As a result of New York's
Marriage Equality Act, the Domestic Relations Laws of our State have been amended to reflect
the new law. These Laws make reference to the legalization of marriage
as well as its undoing pursuant to New York State's
divorce statutes. Taken together, every same sex couple will want, and presumably
need, to understand what taking that preverbal walk down the aisle entails
and the impact it may have upon their future family.
One of the more important collateral effects of the Marriage Equality
Act is that it does not create equality in all respects. In other words,
although New York State confers all the rights and obligations of New
York residency upon same sex couples, the same can not be said for our
Federal Government.
The Defense of Marriage Act ("DOMA") was enacted into federal law in 1996 under the Clinton Administration. The Act recognizes marriage as being between a man and a woman. As a result, the same benefits conferred to same sex couples in New York State are not recognized under the Federal law. In practical terms, and by way of example, a same sex married couple will not be permitted to file a joint Federal Tax Return, although they can file a joint State Tax Return in New York. Similarly, a same sex married couple will not be entitled to survivor benefits under the Federal Social Security system.
Nor can the same be said of the thirty five States which do not give full
faith and credit to New York's law and which may refuse to recognize
same sex marriages, together with those rights conferred to their spouses,
for couples who have relocated to those States. Those thirty five States
may decline to enforce a New York marriage contract, together with such
rights as the right of election to a spouse's estate, or the right
to make health care decisions for a spouse who is incapacitated and does
not have a health care proxy. Accordingly, and by way of example, "snow
birds" residing in Florida six months out of the year may eventually
find themselves in a legal conundrum.
With progress and equality come responsibility and the need to gain information
and protection. There are a myriad of additional issues that same sex
partners will need to become educated about. We are here to assist in
that education and look forward to travelling down this path together.
