Same-sex divorce

The legal recognition of same-sex marriage in certain jurisdictions raises complex questions concerning same-sex divorce. In Massachusetts, the first state in the U.S. to recognize same-sex marriage, divorce is available only to current residents, unless the act that causes the divorce, e.g. an extra-marital affair, occurred in the state. Other states that do not recognize same-sex marriage may choose not to hear same-sex divorce cases from residents who were married elsewhere. Since divorce is a creature of statute and since divorce statutes are often part of the marriage statute, courts may say they don't have jurisdiction to grant divorces to same-sex couples. That occurred in Rhode Island. "Chambers v. Ormiston," 935 A.2d 956 (R.I. 2007). There are also financial issues such as federal income tax treatment of alimony, and retirement plans. [http://www.boston.com/news/globe/ideas/articles/2006/01/29/the_gay_divorcees/]