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In this article, the authors present a typology for organizing our current knowledge regarding same-sex couples in the United States who have and have not established legal ties between partners. This framework is complemented by a discussion of key rulings that define what is legally possible as well as the introduction of "legal consciousness," a construct for examining how perceptions of legal authority drive engagement with the legal system. Finally, the authors use their analysis to generate questions for future research and discuss policy and practice implications.

The purpose of this paper is to present a part of the findings of a study of 82 homosexual couples (40 gay and 42 lesbian couples) living in three states and in city and country areas. The respondents were chosen by means of snowball sampling and the methods of data collection were semi‐standardised questionnaires and interviews. The paper explores the gender identity of homosexual partners, and the power structure of the homosexual units, and examines the types of sexual relationships maintained by homosexual partners. The paper concludes that homosexual couples are diverse in their sex identity, sexual relationships and power structure, and that although in terms of power they are similar to heterosexual couples they are definitely different from them in their sexual attitudes and behaviour and in the perception of their sexual identity. The paper, finally, underlines some implications for social theory and social policy.

This week Americans will rush to complete their tax returns, and perhaps to write out a check to the Internal Revenue Service. For some taxpayers, the pain will be sharper, particularly for gay, lesbian, and bisexual individuals and their families. While same-sex couples in Massachusetts, Connecticut, and soon in Iowa and Vermont may marry, the federal government still does not recognize same-sex couples as married, no matter where they live. As a result, same-sex couples pay more in taxes and receive fewer benefits than do married different-sex couples.

This paper aims to provide an overview of the legal regulation of same sex couples in Spain and Catalonia. It will present how regulations have evolved, from legal disregard of same sex couples to the admission of same sex marriages by the Spanish Law in 2005, upheld by the Spanish Constitutional Court. Reference will be made to Catalan law, as it provided the first comprehensive regulation on same-sex cohabitation. And finally, it will highlight some challenges still faced by same sex couples, as regards assisted reproduction.

Use new knowledge of the LGBT culture to ably counsel same-sex couples! Relationship Therapy with Same-Sex Couples provides psychologists, therapists, social workers, and counselors with an overview of the array of treatment issues they may face when working with couples from the LGBT community. This book highlights the experiences of therapists who have encountered concerns particular to LGBT clients?especially those in intimate relationships. This intriguing resource covers clinical issues, sex therapy, special situations, and training issues for helping therapists successfully counsel same

The lack of legal recognition of same-sex couples can leave partners vulnerable in a crisis or emergency. Advance planning is one strategy couples can use to establish legal rights. Analyses of data collected from both partners in 131 same-sex couples suggested that executing advance-planning documents (wills, powers of attorney for finance and health care, and living wills) was associated with age and couple-level relational variables. Older couples and couples that reported higher commitment levels were more likely to have executed the four documents. Couples who had disclosed their relationship to a higher percentage of their relatives were more likely to have executed wills and living wills. Implications of these findings for public policy and social services affecting same-sex couples are discussed.

This book seeks to increase knowledge and understanding of disputes between same-sex partners, and the use of mediation by same-sex partners and surrounding issues in selected jurisdictions in the European Union. The jurisdictions analysed are Bulgaria, Croatia, Hungary and Italy. The study investigates the sources of dispute between same-sex partners; looks at manner in which intra-family disputes are resolved through mediation and other dispute resolution mechanisms and analyses selected issues regarding mediation on:power imbalances; mediatory role and style; compulsory mediation; involvement of children. The research which led to this book and the book itself represent key activities developed within the project Litigious Love: Same-Sex Couples and Mediation in the EU which has received funding by the DG Civil Justice of the European Commission.

Throughout the course of their lives, same-sex couples experience many legal challenges not faced by their heterosexual peers. Federal estate tax law continues this differential treatment into death. While the estate tax laws generally allow married heterosexuals to transfer unlimited assets to their spouses at death without incurring estate tax liability, Americans in same-sex relationships are limited in their ability to transfer assets tax-free to their same-sex partner upon death. Using data from several government data sources, this report estimates the dollar value of the estate tax disadvantage faced by same-sex couples. In 2009, the differential treatment of same-sex and married couples in the estate tax code will affect an estimated 73 same-sex couples, costing them each, on average, more than $3.3 million.

A "Model Marriage Code" and a "Model Civil Union Code" will ensure greater consistency and predictability among state laws offering protections to same-sex couples. It also will reduce confusion when separate state rules governing same-sex and different-sex couples affect employers, businesses, government and other institutions.