I don't know why you would think that, there shouldn't be any special tax benefits(I can't think of any good ones anyways that exists now), health insurance is usually six months domestic partnership, life insurance has beneficiary designations, living wills can be drawn up to say anything, inheritance w/o a trust goes through probate.
Now if someone is a dumb ass that dies without a will or a trust, the government determines next of kin through probate anyways. Proof of residence would fix that real quick in your two woman scenario, provided there are no kids.
Marriage needs to be removed from all legal documents and substituted with something else, but I could see the domestic partnership/civil union designation not being necessary too.



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