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More than 3,600 Washington couples have registered as domestic partners in the state of Washington since the domestic partnership registry was first established in July of 2007―roughly 10 percent of them heterosexual senior couples and 90 percent same-sex couples.
 These couples were granted significant new rights and responsibilities with the recent passage of HB3104, which becomes effective June 12, 2008. This legislation extends the number of spousal rights also applicable to domestic partners from the current 23 to 166―although it's still a small number compared to the 425 rights conveyed by marriage in Washington state.
Requirements for a Domestic Partnership
The basic requirements for a domestic partnership are unchanged in the new legislation. To qualify as domestic partners, the persons in the couple must meet the following requirements:
 share a common residence
be at least 18 years of age
not be married to someone else, or in a domestic partnership with another person
be capable of consenting to the domestic partnership
not be closely related to each other in any other manner specified in the legislation
be of the same sex―or if they are of different sexes, at least one person must be at least 62 years of age
Domestic Partnership Rights Under the 2007 Legislation
The original legislation that authorized domestic partnerships in Washington and created the state's domestic partnership registry afforded domestic partners a limited set of rights, including the following:
health care facility visitation rights
ability to grant informed consent for health care for a patient who is not competent
authority of health care providers to disclose information about a patient to the patient's domestic partner, without the patient's authorization
automatic revocation of the designation of a domestic partner as the beneficiary for nonprobate assets upon termination of the partnership
automatic revocation of the power of attorney granted to a domestic partner upon termination of the partnership
title and rights to cemetery plots and rights of interment
ability to authorize autopsies and request copies of autopsy reports and records
right to control the disposition of the remains of a deceased person
ability to consent to removal of human remains from a cemetery plot
ability to make anatomical gifts
inheritance rights when the domestic partner dies without a will
administration of an estate if the domestic partner died without a will or if the representative named in the will declined or was unable to serve
beneficiary rights in wrongful death actions
ability to designate a partner's physician as the attorney-in-fact
Domestic Partnership Rights Under the New 2008 Legislation
The new law has significantly expanded the rights and responsibilities of domestic partners in Washington.
According to an analysis prepared by the Judiciary Committee of the Washington State House of Representatives, "The amended statutes generally involve: dissolutions; community property; estate planning; taxes; court process; services to indigent veterans and other public assistance; conflicts of interest for public officials; and guardianships."
Among these new rights and responsibilities, according to the Judiciary Committee's analysis, are the following:
Domestic partners' property is subject to community property statutes as of the date of domestic partnership registration.
Child support and parenting plan obligations are extended to domestic partners.
Slayer statutue prohibits inheritance by a domestic partner perpertrator.
Under the domestic violence laws, a domestic partner is considered to be a family or household member.
The spousal testimonial privilege extends to domestic partners.
Public officials (appointed and elected) must disclose the finances of their domestic partners, as well as any gifts received by these partners.
Domestic partners may share rooms in nursing homes and long-term care facilities.
Domestic violence shelters are to consider an abused same-sex partner to be a victim in providing services.
Various veterans' benefits, including tuition waivers and services for indigent veterans, now extend to veterans' domestic partners.
Guardianship procedures extend to domestic partners of incapacitated persons.
A number of probate, trust, and power of attorney provisions now apply to domestic partners.
Although the new law does not affect a domestic partner's federal income taxes, property assigned from one domestic partner to another under a dissolution decree is now exempt from state real estate excise tax.
Importantly, the new law also includes a reciprocity provision: Washington now recognizes the domestic partnerships and civil unions of other states, as long as the couples also satisfy Washington's domestic partnership requirements.
Termination Considerations
Beginning in June of this year, the legal and financial relationships between couples already registered as domestic partners may change dramatically. Registered domestic partners that do not want to continue under these new provisions must terminate their domestic partnerships before June 12, 2008, the effective date of the legislation.
The rules regarding the process for terminating a domestic partnership have also changed. Generally domestic partners, like married couples, will file a petition for dissolution in superior court. Under certain circumstances, however, couples can use a nonjudicial termination by filing a notice of termination with the Secretary of State.
The state will send notices to the mailing addresses of all registered domestic partners―sixty days in advance of the effective date, and again thirty days in advance―to inform them that the law regarding domestic partnerships has changed.
Additional Resources
The Washington Secretary of State website at http://www.secstate.wa.gov/corps/domesticpartnerships/ provides more information on state-registered domestic partnerships in Washington, as well as access to downloadable forms for registering or terminating a domestic partnership.
You can also refer to other resources.
The Secretary of State maintains a domestic partner FAQ (a list of answers to frequently asked questions) on the web at http://www.secstate.wa.gov/corps/dp_faq.aspx
The original 2007 law is available online at http://www.leg.wa.gov/pub/billinfo/2007-08/Pdf/Bills/Senate%20Passed%20Legislature/5336-S.PL.pdf.
The new 2008 law is available online at http://apps.leg.wa.gov/billinfo/summary.aspx?bill=3104&year=2007
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Mary Dickinson is a CPA and a senior manager in the firm's Accounting and Assurance Services practice, where she provides accounting, tax, and compilation/review services for professional services firms and other closely held businesses.
Mary‘s work also emphasizes compliance and consulting services for employee benefit plans-including plan selection, monitoring and compliance, and optimization to serve business objectives.
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