Is a civil union recognized in federal employment benefits?

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Is a civil union recognized for state income tax purposes?
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Are there any restrictions on the number of civil unions that may be entered into?
Does a civil union provide any benefits for employment?
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Do I need to obtain a legal document to enter into a civil union?
Are there any restrictions on the types of relationships that can enter into a civil union?
Can a civil union be dissolved without going to court?
Is a civil union recognized in federal employment benefits?

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