Table of ContentsPage
INTRODUCTION...........................................................................................................1PART I RIGHTS AND DUTIES ARISING FROM MARRIAGE.........................9A. D
UTY TO
S
UPPORT
O
NE
’
S
S
POUSE
F
INANCIALLY
.....................................111. Statutory Duty of Support...........................................................112. Spousal Support Enforcement Mechanisms.................................123.
Spouse’s Right to Reimbursement for “Necessaries”
..................134. Statutory Protections for a Married Individual Entering Intoa Support Agreement..................................................................15B. I
NSURANCE
L
AW
.....................................................................................171. New York Insurance Law Anti-Discrimination Provisions..........172. Areas of Permitted Differential Treatment..................................18a. Health Insurance: Contrasting Availabilities...................19b. Employee Retirement Income Security Act(ERISA)..........................................................................213. State Unemployment Insurance...................................................23C. E
MPLOYMENT
B
ENEFITS AND
R
ETIREMENT
P
LANNING
.............................251. Tax Consequences......................................................................272. Right to COBRA Continuation Coverage....................................293. Cafeteria Plans............................................................................304. Retirement Plans.........................................................................32a.
Spouse’s Right to Receive Retirement or Death
Benefits...........................................................................32b. S
pouse’s Right to Receive Distributions from a
Qualified Retirement Plan Pursuant to a Court-Ordered QDRO...............................................................34
iic.
Surviving and Former Spouses’ Rights to Tax
-FreeRollover of IRA Distributions.........................................35D. T
HE
I
MPACT OF
M
ARRIAGE ON
F
EDERAL
I
NCOME
T
AX
B
ENEFITS
.............351. Income Tax Benefits that Accompany Marriage..........................37a. Joint Returns/Joint Filing................................................37b. Head of Household..........................................................382. Child Tax Credit.........................................................................403. Earned Income Tax Credit...........................................................414. Federal Income Tax Benefits for Same-Sex Couples...................42E. P
ARENTAL
R
ESPONSIBILITIES
D
URING
M
ARRIAGE
...................................431. Limited Duty of Stepparents to Provide Support.........................442. Adoption.....................................................................................453. Alternative Insemination.............................................................47F. P
ROPERTY AND
F
INANCIAL
I
NTERESTS
.....................................................511. Purchase and Ownership of Property..........................................522. New York Roommate Law.........................................................563. Zoning Restrictions.....................................................................584. Denial of Housing Based on Marital Status and/or SexualOrientation..................................................................................595. Denial of Credit Based on Marital Status....................................61G. F
EDERAL
T
RANSFER
T
AXES
.....................................................................631. Gift Tax......................................................................................65a. Gifts to Spouse................................................................65b. Doubling the Annual Gift Exclusion................................66c. Split Gifts by Husband and Wife.....................................67d. Transfers Incident to Divorce..........................................68
iii2. Estate Tax...................................................................................69a. Unlimited Marital Deduction...........................................69b. The Terminable Interest Rule and the QTIPElection...........................................................................703. Generation-Skipping Transfer Tax..............................................71H. T
ORTS AND
C
IVIL
P
ROCEDURE
................................................................731. The Right to Bring a Wrongful Death Action..............................732. The Right to Sue for Loss of Consortium....................................803. The Right to Receive a Financial Award from the Crime
Victims’ Board
...........................................................................814. Testimonial Privileges and Immunities.......................................83I. T
HE
F
AMILY AND
M
EDICAL
L
EAVE
A
CT
..................................................841. Benefits Provided under the Family and Medical Leave Act.......842.
Definition of “Spouse” under the Act
..........................................873.
Definition of “Son” or “Daughter” under the Act
........................88J. P
UBLIC
B
ENEFITS
....................................................................................901. Social Security............................................................................90a. Old-age or Disability Benefits.........................................92b. Widow or Widower Benefits...........................................93c. Parental Benefits.............................................................942. Food Stamps...............................................................................943. Welfare.......................................................................................97K. R
IGHTS AND
D
UTIES UPON THE
I
NCAPACITY OF A
S
POUSE
......................1011. Right to Medical Information or Medical Status........................1012. Decision Making Powers
upon a Partner’s Physical
Incapacity.................................................................................106
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E. PARENTAL RESPONSIBILITIES DURING MARRIAGE for NYS Bar Association Same-Sex Couples Recognition Report 2004
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