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Questions - Civil Unions

Questions Raised by Civil Unions

While advocates of civil unions hail them as a step forward, they are fraught with legal uncertainty as states struggle to define how civil unions fit into a society based on heterosexual marriage. For example, how are civil union “divorces” handled in the courts?

Divorce settlements: In a heterosexual divorce, assets are divided between the partners in a tax-neutral transaction. Since the federal government does not recognize civil unions, income received in a civil union “divorce” can be considered taxable.
Alimony: For heterosexual couples, alimony payments are tax-deductible. For civil union partners who “divorce,” the alimony is not deductible for the remitter and can be taxed as a gift for the recipient.
Custody arrangements: In heterosexual divorces, custody agreements for minor children executed in one state are generally recognized as legally enforceable in other states. This may not be the case for custody arrangements stemming from civil union “divorces.”

Guidance from a licensed family law attorney experienced in civil union and their dissolution can be critical to a successful end to a civil union.

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