The Associated Press
THE LAW'S PROMISE: New Hampshire's new civil unions law says gay couples are entitled to "all the rights and subject to all the obligations and responsibilities provided for in state law" as married heterosexual couples.
THE REALITY: Civil unions are recognized by only a handful of states. And more than 1,100 federal laws don't recognize them, which creates legal inequities both within New Hampshire and outside its borders. A gay couple won't pay state taxes for transferring property to each other, for example, but federal law treats them as single and may subject the transfer to federal gift taxes.
WHAT TO DO: Get legal advice before entering a civil union. To avoid problems when traveling, carry legal documents granting each other the power to make decisions if one becomes incapacitated. Ask employers if health and pension coverage applies, and check out the federal tax implications if the answer is yes.
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