In 2003, in preparation for the Defense of Marriage Act, the Government Accountability Office found 1,138 federal statutory provisions in which marital status is a factor in determining or receiving benefits, rights, and privileges. Here are a few.
TAX BENEFITS
· Filing joint income tax returns with the IRS and state taxing authorities.
· Creating a "family partnership" under federal tax laws, which allows you to divide business income among family members.
ESTATE PLANNING BENEFITS
· Inheriting a share of your spouse's estate.
· Receiving an exemption from both estate taxes and gift taxes for all property you give or leave to your spouse.
· Creating life estate trusts that are restricted to married couples.
· Obtaining priority if your spouse needs someone to make financial or medical decisions on your spouse's behalf.
GOVERNMENT BENEFITS
· Receiving Social Security, Medicare, and disability benefits for spouses.
· Receiving veterans' and military benefits for spouses, such as those for education, medical care, or special loans.
· Receiving public assistance benefits.
EMPLOYMENT BENEFITS
· Obtaining insurance benefits through a spouse's employer.
· Taking family leave to care for your spouse during an illness.
· Receiving wages, workers' compensation, and retirement plan benefits for a deceased spouse.
· Taking bereavement leave if your spouse or one of your spouse's close relatives dies.
MEDICAL BENEFITS
· Visiting your spouse in a hospital intensive care unit or during restricted visiting hours in other parts of a medical facility.
· Making medical decisions if your spouse becomes incapacitated and unable to express wishes for treatment.
DEATH BENEFITS
· Consenting to after-death examinations and procedures.
· Making burial or other final arrangements.
FAMILY BENEFITS
· Filing for stepparent or joint adoption.
· Applying for joint foster care rights.
· Receiving a share of marital property if you divorce.
· Receiving spousal or child support, child custody, and visitation if you divorce.
HOUSING BENEFITS
· Living in neighborhoods zoned for "families only."
· Automatically renewing leases signed by your spouse.
CONSUMER BENEFITS
· Receiving family rates for health, homeowners', auto, and other types of insurance.
· Receiving tuition discounts and permission to use school facilities.
· Other consumer discounts and incentives offered only to married couples or families.
OTHER LEGAL BENEFITS AND PROTECTIONS
· Suing a third person for wrongful death of your spouse and loss of consortium (loss of intimacy).
· Claiming the marital communications privilege, which means a court can't force you to disclose the contents of confidential communications made between you and your spouse during your marriage.
· Receiving crime victims' recovery benefits if your spouse is the victim of a crime.
· Obtaining immigration and residency benefits for noncitizen spouse.
· Visiting rights in jails and other places where visitors are restricted to immediate family.