Colorado LGBTQ+ Financial Planning Guide 2026

This guide covers financial planning issues specific to LGBTQ+ households in Colorado — the civil union federal gap (Colorado is the only state where civil union partners cannot file jointly on either the state or federal return), how Colorado's common-law marriage law can provide same-sex couples with an earlier Social Security date, no Colorado state estate or gift tax, FAMLI paid-leave coverage for civil union and domestic partners, and the gender-affirming care insurance mandate that took effect in 2026. Not legal or tax advice — your specific situation requires qualified professionals.

Denver and Boulder consistently rank among the top cities in the United States for LGBTQ+ community size and protections. Colorado enacted the Civil Union Act in 2013, recognized same-sex marriage through Obergefell in 2015, has codified LGBTQ+ anti-discrimination protections under the Colorado Anti-Discrimination Act (CADA), and in 2025 passed legislation both shielding gender-affirming care providers from out-of-state prosecution (SB 23-188) and requiring large-group health insurance plans to cover gender-affirming care (HB 25-1309, effective plan year 2026). Despite these protections, Colorado civil unions create a financial planning puzzle that is distinct from any other state: civil union partners cannot file a joint return on either their federal or their Colorado state return — unlike Oregon or New Jersey civil union holders who at least get a joint state return. Understanding this gap, and how to close it, is the starting point for every Colorado LGBTQ+ financial plan.

1. Colorado Legal Landscape: Civil Union, Common-Law Marriage, and Legal Marriage

Colorado recognizes three legal statuses with distinct financial planning consequences for LGBTQ+ households.

Legal marriage (same-sex, effective June 26, 2015)

Colorado recognized same-sex marriage following the Supreme Court's Obergefell v. Hodges decision on June 26, 2015. Married same-sex couples have full state and federal marriage rights: joint federal and Colorado state income tax returns, Social Security spousal and survivor benefits, federal FMLA, ERISA retirement account spousal protections, the unlimited federal marital deduction ($15M OBBBA exemption permanently, 2026), and Colorado law marriage benefits. Couples who married in other states before June 2015 — Massachusetts (from May 2004), California (June–November 2008), Iowa, Vermont, Connecticut, or others — may have an SSA-recognized marriage date earlier than June 2015. That earlier date matters for the 1-year spousal-benefit clock and the 10-year divorced-spouse rule.¹

Colorado Civil Union (effective May 1, 2013)

Colorado's Civil Union Act (SB 13-011, CRS §14-15-101 et seq.) became effective May 1, 2013. It grants civil union partners the same state-law rights and responsibilities as married spouses under Colorado law — hospital visitation, inheritance rights, healthcare decision authority, Medicaid spousal impoverishment protections (under Colorado law, subject to federal confirmation), and employer-sponsored benefit eligibility where state law applies. Civil unions are open to same-sex and opposite-sex couples of any gender.²

Common-law marriage

Colorado is one of nine states that recognize common-law marriage. A common-law marriage in Colorado requires that both parties: (1) mutually agree to be married, (2) hold themselves out to the public as married, and (3) are otherwise eligible to marry (age, not already married, etc.). There is no registration requirement, no ceremony required, and no minimum time period. Colorado case law explicitly extends common-law marriage recognition to same-sex couples — including relationships that predated Obergefell — with accommodations for the fact that some same-sex couples could not safely hold themselves out as married before 2015. This creates an important Social Security dating strategy (see Section 3).³

Unregistered domestic partnerships

Couples who have not formalized their relationship through civil union or legal marriage have no state or federal protections as a couple. No Colorado marital deduction for any purpose, no ERISA spousal protections, no Medicaid CSRA, no SS spousal or survivor benefits. For unregistered DP households, the five-document estate plan (financial DPOA, healthcare proxy, HIPAA authorization, advance directive, hospital visitation authorization) is not optional — it is the entire safety net. See our LGBTQ+ Powers of Attorney and Healthcare Proxy guide.

2. Civil Union Federal and State Tax Gap: No Joint Return at Any Level

Colorado's civil union tax filing situation is the most restrictive of any recognized partnership status in the country: civil union partners file as single individuals on both their federal return and their Colorado state return. Understanding this has significant consequences for tax planning, benefit design, and the marriage decision.

Why Colorado civil union partners cannot file jointly — even on the state return

The Colorado Civil Union Act contains an explicit carve-out: "Until a statutory change is enacted to authorize the filing of a joint state income tax return by parties to a civil union, this part shall not be construed to permit the filing of a joint income tax return by the parties to a civil union." The Colorado legislature has not enacted that statutory change. In 2026, civil union partners file their Colorado state return as single individuals (or head of household if they have a qualifying dependent), the same as their federal return.⁴

What "filing as single" costs — the marriage bonus/penalty in Colorado

Colorado's 4.4% flat state income tax rate means there is no tax-bracket marriage bonus or penalty at the state level — everyone pays 4.4% regardless of filing status. However, the federal filing-as-single status creates real costs:

• Standard deduction: $16,100 per single filer (2026) vs. $32,200 for MFJ — a civil union couple loses $16,100 of combined federal deduction if one partner has little income.
• Roth IRA phaseout: Starts at $153,000 single vs. $236,000 MFJ (2026). A civil union partner earning $165,000 cannot contribute to a Roth IRA directly — but the same earner filing MFJ would remain below the phaseout if their partner earns under $71,000.
• IRMAA Medicare threshold: $109,000 single vs. $218,000 MFJ. Two single-filing civil union partners each hit the IRMAA surcharge individually at $109,000, while a married couple with combined income of $190,000 (one earner) stays below the surcharge. See our Medicare IRMAA Calculator.
• Capital gains 0% bracket: $49,450 single vs. $98,900 MFJ (2026). Civil union partners each have only $49,450 of 0% capital gains room; married couples have $98,900 combined.
• Child and dependent tax credits: Phaseout thresholds, earned income credit, and child tax credit computation all differ by filing status in ways that disadvantage single filers.

Employer benefits: imputed income on civil union health coverage

If your employer extends health insurance coverage to your civil union partner and you are not legally married, the employer's premium contribution for your partner's coverage is treated as taxable income to you — imputed at the fair market value of the coverage. This is the same rule that applies to domestic partner coverage: the §106 exclusion and §152 dependent definition cover legal spouses but not civil union partners under federal law. On an employer plan where the partner's premium contribution is $600/month, the federal imputed income is $7,200/year — increasing your W-2 wages and federal tax liability. Use our DP Imputed Income Calculator to estimate the annual cost of this federal gap.

3. Colorado Common-Law Marriage: The Social Security Dating Strategy

Colorado's common-law marriage recognition creates a significant financial planning opportunity for same-sex couples who lived together as partners before Obergefell. The SSA uses the law of the state of domicile when evaluating whether a marriage is valid for benefit purposes. Colorado courts have confirmed that same-sex common-law marriages — even those asserted to have begun before 2015 — are recognized in Colorado.

How the SSA evaluates Colorado common-law marriages

Social Security recognizes common-law marriages if they are valid under the law of the state where the couple was domiciled at the time of the marriage. For Colorado same-sex couples, the SSA will evaluate whether the couple met Colorado's common-law marriage requirements: mutual agreement to be married and holding themselves out as a couple. Colorado courts have explicitly held that LGBTQ+ couples who could not safely hold themselves out as married before Obergefell may still be recognized as having a valid common-law marriage — acknowledging that public-holding-out must be evaluated in the context of the era's social risk.³

Why the SSA marriage date matters

Three benefits hinge on when the SSA considers your marriage to have begun:

• Spousal benefit 1-year clock: You must be married for at least 1 year before you can claim a spousal benefit (50% of your partner's PIA). If the SSA accepts a 2010 Colorado common-law marriage date vs. a 2015 Obergefell date, your 1-year clock was satisfied years ago.
• Divorced-spouse rule (10-year marriage): If the marriage ends in divorce, you can claim a divorced-spouse benefit if you were married at least 10 years. A couple who separated in 2016 after a 2005 common-law marriage start date meets the 10-year threshold; a 2015 start date does not.
• Survivor benefit (9-month minimum): The surviving spouse can claim survivor benefits if the marriage lasted at least 9 months at the time of death (waived for accidental deaths). An earlier marriage date provides a larger window to satisfy this requirement.

How to establish an earlier SSA marriage date

Contact your local SSA office with documentation supporting the earlier common-law marriage: joint tax returns (or explanation of why you filed separately), joint bank accounts, mortgage or lease in both names, affidavits from family or friends who knew you as a couple, photographs, shared insurance policies, and any written statements you made referring to each other as partners or spouses. An elder law attorney or SSA benefits specialist can help you structure the documentation to maximize your chance of a favorable SSA determination. There is no cost to inquire, and the potential benefit — an earlier marriage date for survivor or spousal benefit calculation — can be worth tens of thousands of dollars over a lifetime.

4. No Colorado Estate or Gift Tax: Planning Implications

Colorado has no state estate tax and no state gift tax. This is a significant planning advantage compared with Oregon ($1M exemption), Massachusetts ($2M), Illinois ($4M), Washington ($3M), New York ($7.35M), or New Jersey (no estate tax but 15–16% inheritance tax on non-Class-A beneficiaries). For Colorado LGBTQ+ households, only federal estate tax applies.

Federal estate exemption 2026: $15 million per person

The One Big Beautiful Bill Act (OBBBA, signed July 2025) permanently raised the federal estate and gift tax exemption to $15,000,000 per person — $30,000,000 for a legally married couple using portability. The sunset that would have dropped the exemption back to approximately $7M after 2025 was eliminated. For Colorado LGBTQ+ households, the practical effect is that estate tax is largely irrelevant for estates under $15M per individual. This is a planning environment where asset protection, Medicaid planning, and income tax efficiency matter more than estate tax reduction for most clients.⁵

Annual gift tax exclusion for civil union and domestic partners

Legally married spouses can give each other unlimited amounts without gift tax consequences (the unlimited marital deduction applies during life under IRC §2523 as well as at death). Civil union and domestic partners are limited to the annual gift tax exclusion: $19,000 per recipient in 2026. Transfers between civil union or domestic partners above $19,000 in a year consume federal lifetime exemption — though at $15M per person, this is rarely a binding constraint. The one scenario where this matters is large property transfers between civil union partners (e.g., adding a partner to a deed, transferring investment accounts), which require careful structuring to avoid inadvertent gift tax reporting. An estate planning attorney should review any large transfer between non-married partners.

Portability for married same-sex couples

Federal estate tax portability (the DSUE election) allows the surviving legally married spouse to use the deceased spouse's unused exemption. For a married same-sex couple in Colorado, if one spouse dies with a $5M estate, the $10M of unused federal exemption passes to the surviving spouse, giving them a combined $25M of exemption ($15M own + $10M DSUE). The portability election must be made on a timely filed estate tax return (Form 706) — or within 5 years under the Rev. Proc. 2022-32 simplified late election procedure. Civil union and domestic partners have no portability; each has their individual $15M exemption only.

5. Colorado Income Tax: 4.4% Flat Rate and What It Means for LGBTQ+ Households

Colorado taxes all income at a flat 4.4% rate in 2026, with no brackets, no phase-outs, and no capital gains preference. Colorado's standard deduction ties to the federal standard deduction ($16,100 single / $32,200 MFJ in 2026).⁶

TABOR and the potential rate reduction

Colorado's Taxpayer's Bill of Rights (TABOR) requires excess state revenue above growth formula limits to be refunded to taxpayers. In recent high-revenue years, TABOR refunds have temporarily reduced the effective Colorado income tax rate below 4.4% for qualifying filers — sometimes to 4.25% or lower for a given year. The 2026 effective rate may be somewhat below 4.4% depending on state revenue figures. Check the Colorado Department of Revenue (tax.colorado.gov) for the applicable rate when you file.

Roth conversions in Colorado: 4.4% beats most states

Colorado's flat 4.4% rate is relatively favorable for Roth conversions compared with Oregon (9.9%), Massachusetts (9% on earnings above $1.1M, 5% otherwise), New York (up to 10.9%), or Illinois (4.95%). A $50,000 Roth conversion in the 22% federal bracket in Colorado costs approximately:

• Federal income tax: $11,000 (22%)
• Colorado state income tax: $2,200 (4.4%)
• Total conversion cost: ~$13,200 — approximately 26.4% all-in marginal rate

The same conversion in Oregon would cost ~$15,375 (31%); in Washington state (no income tax), $11,000 (22%). For domestic partner households facing the 10-year inherited IRA forced distribution rule, Colorado's moderate rate makes Roth conversion economics more favorable than in high-tax states. Use our Roth Conversion Planner to model the DP vs. married inherited IRA scenario.

Civil union partners: filing as single on Colorado return

Because civil union partners file as single on both their federal and Colorado state returns, both partners use the single standard deduction ($16,100 on federal; Colorado ties to federal standard deduction). For a Colorado civil union couple with one high-earning partner ($150,000) and one low-earning partner ($30,000), the combined Colorado state tax is $7,920 (4.4% × $180,000). If they were legally married filing jointly, the Colorado result is the same — 4.4% × $180,000 = $7,920 — because Colorado's flat rate eliminates the bracket marriage bonus/penalty. The state tax cost of civil union is therefore zero in Colorado. The entire disadvantage is at the federal level.

No Colorado capital gains preference

Colorado taxes capital gains as ordinary income at the same 4.4% flat rate. There is no reduced Colorado rate for long-term gains. This is similar to Oregon but less consequential given the 4.4% rate vs. Oregon's 9.9%. For civil union partners harvesting capital gains at the 0% federal bracket ($49,450 individual limit in 2026), the Colorado state tax is 4.4% on gains regardless of bracket. Married same-sex couples have the same rate but double the federal 0% bucket ($98,900 combined).

6. Social Security: Married vs. Civil Union vs. Domestic Partner

Legally married same-sex couples — full SS benefits

Colorado married same-sex couples have full Social Security spousal and survivor benefit access. The SSA uses the marriage date — either the Obergefell date (June 26, 2015 if married in Colorado after that date), an earlier out-of-state marriage date, or a Colorado common-law marriage date if documented — to determine benefit eligibility. Use our Same-Sex Couple Social Security Strategy Calculator to model spousal benefit strategies and survivor benefit optimization by claiming age.

Civil union and domestic partners — zero SS recognition

Social Security is a federal program. Colorado's Civil Union Act has no effect on federal SS eligibility. A civil union or unregistered domestic partner receives $0 in Social Security spousal benefits (50% of your partner's PIA while both alive) and $0 in survivor benefits (up to 100% of their benefit at your FRA after their death). For a couple where one partner has significantly higher lifetime earnings, the annual SS spousal benefit gap can exceed $15,000–$20,000 per year; the lifetime survivor benefit gap can exceed $400,000 in present value. Use our SS Survivor Gap Calculator to quantify the annual gap and lifetime shortfall for your specific earnings records.

7. Colorado FAMLI: Paid Leave Covers Civil Union Partners and Domestic Partners

Colorado's Family and Medical Leave Insurance (FAMLI) program is administered by the Colorado Department of Labor and Employment and began paying benefits in January 2024. FAMLI explicitly includes domestic partners in its definition of covered family members — employees can take paid, job-protected leave to care for a seriously ill domestic partner or civil union partner on the same basis as a legally married spouse.⁷

2026 FAMLI key parameters

FAMLI vs. federal FMLA for civil union partners

Federal FMLA covers legally married spouses — a civil union or domestic partner can use federal FMLA to care for their own serious health condition, but not to care for their civil union or DP partner. Colorado FAMLI fills this gap: FAMLI allows leave to care for a domestic partner's serious health condition on the same terms as a spouse. For employers with 10 or fewer employees, FAMLI benefits are paid but job protection does not apply. For employers with 10+ employees, both benefits and job protection (90-day period after leave return) are provided. Confirm with your HR department that your civil union or domestic partner is registered as your covered family member before you need to use the benefit.

FAMLI vs. federal FMLA: disability and adoption

Colorado FAMLI also covers bonding with a new child (including a child adopted or placed through foster care) for either parent — and does not require a legal parent-child relationship, covering a domestic partner who is a co-parent even if a second-parent adoption has not been completed. This is an important planning point for LGBTQ+ families building families through surrogacy, adoption, or foster care. See our LGBTQ+ Adoption Financial Planning guide for the second-parent adoption financial stakes.

8. Gender-Affirming Care: HB 25-1309 Insurance Mandate + SB 23-188 Shield Law

Colorado has enacted two major pieces of LGBTQ+-protective legislation affecting gender-affirming care with direct financial planning implications.

HB 25-1309: Insurance coverage mandate (effective plan year 2026)

Governor Polis signed HB 25-1309 in May 2025, requiring fully insured large-group health benefit plans in Colorado to cover gender-affirming care that a treating physician identifies as medically necessary. The law broadly defines gender-affirming health care to include hormone therapy, surgical procedures, mental and behavioral health support, and cosmetic and reconstructive procedures related to gender affirmation. For fully insured large-group plans, this mandate is in effect for plan years starting in 2026. Colorado's individual and small-group ACA marketplace plans already had gender-affirming care coverage requirements under prior state law.⁸

HSA and FSA for gender-affirming care in Colorado

Under IRC §213(d), gender-affirming procedures that are primarily for the treatment of gender dysphoria are deductible as medical expenses and eligible for HSA/FSA reimbursement. Hormone therapy, surgical interventions, and related mental health care have confirmed deductibility under IRS PLRs. The 2026 HSA contribution limits are $4,400 (individual) / $8,750 (family); FSA limit is $3,400 (2026 IRS Rev. Proc. 2025-32). For procedures not covered by insurance under a self-insured plan, maximizing HSA and FSA balances is the core financial planning strategy. See our Gender-Affirming Care Funding guide and our Gender-Affirming Care Cost Calculator.

SB 23-188: Shield law for providers and patients

Colorado's SB 23-188, signed in 2023, protects Colorado-licensed providers and Colorado patients from legal exposure related to gender-affirming care legally provided in Colorado. Key protections include prohibiting Colorado cooperation with out-of-state extradition requests related to gender-affirming care, barring insurers from taking adverse action against providers who perform such care, and shielding providers from out-of-state civil liability. For transgender Colorado residents concerned about traveling to or from states that have criminalized aspects of gender-affirming care, this law provides significant legal protection — and its existence affects both care access and, by extension, the insurance and financial planning decisions around transitioning.⁹

Transgender financial planning in Colorado

Colorado allows gender marker changes on driver's licenses and birth certificates through self-attestation — no surgery required, no court order required. Financial account updates (bank, brokerage, 401(k), IRA, HSA) and estate document refreshes should follow the legal name and gender marker changes in a specific sequence to minimize legal and financial risk. See our Transgender Financial Planning Transition Checklist for the full sequence.

9. Medicaid CSRA: Married and Civil Union vs. Unregistered Domestic Partners

Colorado's Medicaid program (Health First Colorado) uses federal spousal impoverishment rules (42 U.S.C. §1396r-5) to protect a community partner's assets when the other enters a nursing home. Because Colorado's Civil Union Act grants civil union partners the same rights and responsibilities as married spouses under Colorado law, Colorado is expected to extend Medicaid CSRA protections to civil union partners — however, this should be confirmed with a Colorado elder law attorney before relying on it for planning.

2026 Colorado Medicaid CSRA figures

Married same-sex couples — CSRA protections

Legally married same-sex couples have full federal Medicaid spousal impoverishment protections. When one spouse enters a nursing home and applies for Colorado Medicaid long-term care, the community spouse retains up to $162,660 in countable assets. The nursing home monthly cost in Denver/Boulder frequently ranges from $8,000–$12,000; without CSRA protection, the community partner would spend down to $2,000 before the institutionalized spouse qualifies — a potential $160,660 difference.

Civil union partners — confirm with elder law attorney

Colorado's Civil Union Act provides that civil union partners have "the same benefits, protections, and responsibilities under Colorado law... as are granted to or imposed upon spouses." This language strongly suggests CSRA protections apply to Colorado civil union partners. However, because federal Medicaid matching funds are governed by federal rules that define "spouse" as legally married, Colorado's extension of CSRA to civil union partners has not been universally confirmed in federal guidance. If either civil union partner has significant long-term care risk, consult a Colorado elder law attorney to confirm current Health First Colorado CSRA policy for civil union partners before planning around the $162,660 protection.

Unregistered domestic partners — $2,000 single spend-down

An unregistered domestic partner is treated as a single individual for Colorado Medicaid LTC purposes. The applicant must spend countable assets down to $2,000 before qualifying. For an unregistered DP couple with $400,000 in savings, the financial exposure vs. a married couple is $160,660 in assets that would be protected for the community partner under marriage but consumed before Medicaid eligibility under the single-individual rules. Long-term care insurance, civil union formalization, or legal marriage — evaluated against LTC cost and health trajectories — are the planning responses. See our LGBTQ+ Medicare and Long-Term Care Planning guide.

10. CADA Protections: Employment, Housing, and Public Accommodations

The Colorado Anti-Discrimination Act (CADA, CRS §24-34-401 et seq.) prohibits discrimination based on sexual orientation and gender identity in employment, housing, and public accommodations. Colorado added sexual orientation and gender identity as protected classes in 2008 (employment) and 2008–2015 (housing and public accommodations). CADA applies to Colorado employers with 1 or more employees — providing broader protections than federal law, which requires 15 or more employees for Title VII (Bostock) coverage.

Practical financial planning implications

• Employment: Discrimination in hiring, promotion, compensation, or termination based on sexual orientation or gender identity is prohibited for any Colorado employer. Income protection under CADA is the foundation of wealth-building for LGBTQ+ Colorado residents — file complaints with the Colorado Civil Rights Division (CCRD) for violations.
• Housing: Colorado prohibits discrimination in housing sales, rentals, and mortgage lending based on SOGI. LGBTQ+ homebuyers and renters have state-law recourse beyond the federal Fair Housing Act. See our LGBTQ+ Homebuying guide.
• Healthcare facilities: CADA's public accommodations protections cover healthcare providers and facilities. This reinforces — for state-regulated providers — the gender-affirming care access protections in HB 25-1309 and SB 23-188.

11. Colorado LGBTQ+ Financial Planning Checklist

Civil union vs. legal marriage decision

• Run the SS survivor benefit math: use our SS Survivor Gap Calculator to quantify the annual and lifetime difference between $0 (civil union) and up to 100% survivor benefit (married). For couples where one partner earns significantly more, this is often the most financially compelling reason to marry.
• Quantify the federal tax cost: use our Marriage vs. DP Financial Calculator to calculate the annual federal income tax difference, imputed income gap, and IRMAA threshold difference for your specific income levels.
• Medicaid exposure: if either partner has long-term care risk in their health trajectory, confirm CSRA treatment of civil union partners with a Colorado elder law attorney before planning around it.

Social Security — common-law marriage documentation

• If you and your partner lived together as a couple in Colorado before Obergefell (June 26, 2015), gather documentation of your mutual commitment and public holding-out: joint accounts, shared leases, beneficiary designations, photos, letters, affidavits from people who knew you as a couple.
• Contact the SSA to inquire about an earlier marriage date for SS purposes. The benefit — an earlier 1-year spousal clock or a 10-year divorced-spouse qualification — can be substantial and costs nothing to pursue.

Federal estate and gift tax (no Colorado state issue)

• Colorado has no estate or gift tax. Federal exemption is $15M per person (OBBBA, permanent). For most Colorado LGBTQ+ households, estate tax planning is not a primary concern — income tax efficiency, Medicaid protection, and survivor income planning are higher-priority issues.
• For HNW civil union or DP households with estates approaching $15M per person: the federal marital deduction does not apply to non-married partners. GRAT, IDGT, and installment-sale strategies can move assets without triggering gift tax and may substitute for the marital deduction. See our LGBTQ+ Advanced Estate Planning guide.
• Large transfers between civil union or DP partners (adding a name to a deed, gifting significant accounts): structure carefully to avoid inadvertent gift tax reporting above the $19,000 annual exclusion. An estate planning attorney should review.

Colorado income tax and Roth planning

• If you are a domestic partner or civil union partner household with significant pre-tax IRA balances: model the Roth conversion strategy now. Colorado's 4.4% rate makes conversions relatively cost-effective compared to high-tax states. Use our Roth Conversion Planner to model the DP inherited IRA scenario.
• IRMAA planning: civil union and domestic partner filers each hit Medicare surcharges at $109,000 MAGI (single threshold). Roth conversions that reduce future pre-tax IRA balances can keep both partners below the IRMAA threshold in retirement. Use our Medicare IRMAA Calculator.

Health insurance and gender-affirming care

• Confirm whether your employer's health plan is fully insured (HB 25-1309 applies) or self-insured (HB 25-1309 does not apply, though your plan may still cover gender-affirming care voluntarily). Check your Summary Plan Description or ask HR.
• Maximize HSA contributions ($4,400/$8,750 in 2026) for procedures that may not be fully covered under your plan. HSA funds never expire and can cover qualified medical costs including gender-affirming procedures confirmed as §213(d) eligible.
• If you are a civil union partner on your employer's health plan: calculate your imputed income using our DP Imputed Income Calculator. This affects your W-2, federal withholding, and potential Roth IRA eligibility.

FAMLI and leave planning

• Confirm with your employer's HR that your domestic partner or civil union partner is registered as your covered family member under Colorado FAMLI before you need to use the benefit.
• For employers with 10 or fewer employees: FAMLI benefits are paid but job protection does not apply. Consider supplemental short-term disability insurance for income protection during extended leave. See our LGBTQ+ Disability Insurance guide.

Estate planning essentials

• All LGBTQ+ Colorado households — regardless of legal status — should maintain: financial durable power of attorney, healthcare proxy/medical POA, HIPAA authorization, advance directive, and hospital visitation authorization. See our LGBTQ+ Powers of Attorney guide.
• Civil union partners: confirm your estate documents reference your civil union status correctly. Colorado law treats civil union partners as spouses for state-law inheritance purposes, but a properly drafted will leaves no room for a biological family challenge. See our LGBTQ+ Trust Planning guide.
• Update beneficiary designations: ERISA §205 treats legally married spouses as default 401(k) beneficiaries — civil union and domestic partners are NOT the default. Your 401(k) will go to your named beneficiary, not automatically to your civil union partner. If your 401(k) has an old or blank beneficiary form, update it now. See our LGBTQ+ Beneficiary Designations guide.