With the repeal of parts of the Defense of Marriage Act (DOMA) many legally married same-sex couples have the same benefits as heterosexual couples.   But for both legally married and non-married same-sex couples, there is still a need to understand complications around state of marriage, state of divorce, state of residency and the laws that apply or don’t apply to tax benefits, governmental benefits, pensions, parental rights and more.  Understanding what applies to your situation is imperative, especially as we see more and more states accept same-sex marriage. RELATED PODCAST: Legal Considerations for Same-Sex Couples