•
Federal & New York State
income tax return filing status: can now
file «married» and it entitles them to the marital deduction • Recognized for estate and gift
tax; applies even if the couple lives in a jurisdiction that doesn't recognize same - sex marriage; Same - sex married couples can transfer property to each other free of gift
tax • If divorcing, spousal maintenance is now a
tax deduction for the payor and
income for the recipient • Retirement plans are now subject to transfer and distribution on divorce
without penalty • Social Security survivor benefits are available as well as social security spousal election • NYS recognizes that a child born of a same - sex marriage is the legal child of both parents