In November 2008, Connecticut legalized same sex marriage. So, now that Connecticut recognizes same marriages how are same sex divorces handled?
As a general rule, the procedure and the law which is applied in a same sex divorce is similar to a “traditional” Connecticut divorce. The differences that do arise have to do with federal law.
In 1996, the Defense of Marriage Act (DOMA) was enacted. This act specifically defines marriage as a union between a man and a woman. Therefore, federal law does not recognize same sex marriages. As a result, same sex divorces may differ from “traditional divorces” in the following ways:
1. Federal tax consequences. Same sex couples cannot file joint federal tax returns and cannot claim each other as a tax exemption. However, same sex couples are able to file joint Connecticut tax returns.
2. Social Security. A same sex spouse is not entitled to survivor benefits.
3. Retirement Plans. Certain retirement plans, like a federal pension, may not allow a distribution to a same sex spouse.
4. Child custody. If a parent relcoates to a state that does not recognize same sex marriage, custody orders may not be enforced and the collection of child support difficult.
5. Alimony/spousal support. Alimony is taxable to the recipient and a “write off” to the payor. The IRS however has no regulations to address the tax consequences of alimony in the context of a same sex divorce.
Although the laws in Connecticut do not distinguish between a same sex divorce and “tradtional” divorce, it is vital to understand the impact of federal law when negotiating a same sex divorce settlement.