| Since marriage became legal to same-sex couples, there are no benefits to being a domestic partner. The term has lost its legal significance. Using the term may also cause confusion. Only married people can claim Social Security through their spouse and be eligible for a number of other government benefits. Only married people are exempt from state and federal inheritance taxes. Only married people can obtain the double step up in tax basis on capital gains assets as provided for with the community property nature of the trust used in this program. |