Why the state-by-state approach to gay unions is not sufficient

I found this article on gay unions quite informative:

TRENTON, N.J. -- With New Jersey on the verge of passing a civil unions law for same-sex couples, Rick Connolly called his insurance company to see if he could add his partner of 23 years to his homeowner's policy.

His partner could be added, Connolly was told, but not the same way as a spouse. The difference: If Connolly died, his partner would not be able to keep the policy.

The response is example of the confusion and frustration that might be in store for any gay couples who expect civil unions in New Jersey will give them the same rights as married couples.

…But there are areas where the state does not have control.

Gay couples in New Jersey will not be married _ or entitled to the same benefits _ in the eyes of the federal government because of 1996 federal law that defines marriage as being between a man and a woman.

Stephen Hyland, a Princeton lawyer who published a legal guide to New Jersey's domestic partnership, said federal taxes would be complicated for gay couples in New Jersey.

They won't be able to file their federal returns jointly. But to file jointly on their state tax forms, they will still need to fill out the joint federal forms and send them to New Jersey, Hyland said.

Also, the civil unions bill requires companies that offer health insurance to spouses of their employees also offer it to civil union partners of workers. But for the civil union partner _ unlike a spouse _ those benefits would have to be reported as income to the IRS and would be subject to taxes, Hyland said.

Surviving partners won't be able to collect deceased partners' Social Security benefits and may not be able to collect their pensions, which fall under federal regulation, said Felice T. Londa, an Elizabeth-based family lawyer who represents many same-sex couples.

There's another major tax issue regarding breakups of the relationships. Under federal law, alimony is not taxed.

But support paid from one partner to another when civil unions are dissolved would likely be subject to federal gift taxes, said Daniel Serviss, a Woodbridge-based matrimonial lawyer.

Additionally, the couples in civil unions won't necessarily have those unions recognized when they travel in states outside of New Jersey.