The ability to file taxes jointly as a married couple (typically, the more a couple’s incomes differ from each other, the more they gain by filing jointly)
•The married couple’s state estate tax exemption (where applicable)
•The ability to access Social Security spousal and survivor benefits no matter where they live when they file (a recent analysis by Financial Engines estimated that a same-sex married couple could get $20,000 to $250,000 extra in lifetime benefits from Social Security that they couldn’t get as single filers).
•Spousal survivorship rights under state pension or other retirement benefits, even in states that previously didn’t recognize same-sex marriage
•Spousal inheritance through intestacy (when a spouse dies without a valid will or trust);
•Spousal priority in matters concerning an incapacitated spouse’s care, or recognition in the event guardianship or conservatorship proceedings are necessary
•Spousal identity or priority in the event will or trust proceedings are contested after death
•Any other spousal contract right where the contract is construed under the laws of a state that did not recognize the marriage
•Adoption and child custody proceedings, even in states that didn’t recognize two persons of the same gender as a child’s parents
•They will also follow state rules for divorce proceedings and separation agreements
