


"The good news is there's been a lot of progress -- the administration has done (a lot) over a short period of time," said William Moran, an adviser with Merrill Lynch Wealth Management. "But there are still things that need to be addressed."

The most notable disparities were singled out by the Justice Department last week in a report that pointed out many same-sex couples are still unable to claim benefits from the Social Security Administration and Veterans Affairs in states that don't recognize their unions. But financial advisers and gay rights advocates say those aren't the only areas where improvements are needed.

Here is a rundown of what's grown easier for same-sex couples and what could be improved:



But as the Justice Department pointed out last week, federal rules specify that Social Security benefits need to be based on the law of the state the married couple lives in, preventing those in states that don't allow for same-sex marriage from taking advantage of spousal benefits.

Veteran benefits: The Department of Veterans Affairs is also required to base spousal benefits on the laws of the state a couple lives in. That means couples living in states that don't allow same-sex marriage are denied marriage-based veteran benefits, such as the ability to file for dependency claims and survivor pensions.



Health care: Even before last year's Supreme Court ruling, about two-thirds of Fortune 500 employers offered health benefits to employees' same-sex spouses, according to the Human Rights Campaign, a gay rights group. The catch was that workers and employers had to pay taxes on those benefits because the marriages weren't recognized by the federal government, costing workers up to $1,000 more each year, according to a 2007 report by the Center for American Progress, a progressive think tank. Now those companies can offer health benefits tax-free to same-sex spouses, just as they would an opposite-sex spouse. Couples that previously paid taxes on health care benefits may be able to file amended tax returns to get the money back as a refund.
