Building upon Martha Fineman's suggestion that "governmental support for the family ought to support relationships of dependency rather than the adult sexual bond between husband and wife," Cain illustrates the ways in which "current law is biased against dependent children in non-traditional families." Looking at three examples--filing status under the federal income tax, tax credits, and state inheritance taxes, she hopes policy makers will amend laws so that "tax rules that are intended to provide benefits to households with minor dependent children...provide those benefits to all households with minor dependent children."

When legislatures and courts refuse to recognize same-sex marriages and same-sex civil unions, they usually reject same-sex intestacy rights as well. The author of this article posits that states may reject formal recognition of the relationships for public policy reasons while still recognizing intestacy rights of survivors to a same-sex marriage or civil union. She says that this compromise allows states to exercise powers under the Full Faith and Credit Clause while still respecting the likely donative intent of a decedent and preserving wealth that two same-sex partners jointly generate.