New Jersey offers same sex couples Civil Unions, which provide the same marriage benefits afforded heterosexual couples, including but not limited to health benefits and joint tax filing. New Jersey also will dissolve Civil Unions, Domestic Partnerships and Same Sex Marriages, whether or not the ceremony/license occurred in New Jersey. Dissolution of Civil Unions provides the partners with the same rights and benefits they would have if they were divorcing, such as equitable distribution and support. Domestic partnership benefits are not provided in the same manner as civil unions at the time of dissolution. New Jersey’s Civil Union laws however do not trump federal laws governing issues such as federal taxation and retirement benefits. Thus, entry and dissolution of Civil Unions require careful planning and consideration.