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Serving the DE Legal Community for Over 50 Years
The Delaware Civil Union and Equality Act will become effective on January 1, 2012. It authorizes same-sex civil unions and amends almost all references to married couples in Delaware law to include parties to a civil union.
Although the Delaware law confers many new rights, same-sex couples still face restrictions in the Federal Defense of Marriage Act ("DOMA"). It defines marriage as between a man and a woman.
DOMA denies 1,000 federal benefits to same-sex couples. For example, partners in a civil union can not benefit from filing joint income tax returns, receive social security survivor benefits or inherit from a deceased partner without paying federal estate taxes.
DOMA provisions like these result in economic consequences for one or both civil union partners that may be addressed by provisions in a prenuptial agreement.
For more info call 302-655-5000 or visit Website: http://www.bayardlaw.com
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