With a co-op, the need to have a documented understanding between unmarried partners is even more critical.

At one end of the age spectrum, women are marrying later or living with unmarried partners more often and for longer periods.

He said that under the new rule, unmarried partners of apartment owners would be considered "guests."

But unlike married couples, unmarried partners are required under Federal law to pay taxes on the benefits.

The recommendation would help married or unmarried partners whose homes are held in the other partner's name.

The proposed law would, for example, expand health benefits to the unmarried partners of city employees.

It is important to be absolutely clear on unmarried partners.

When businesses offer benefits to unmarried partners, however, the cost is taxable income.

In 1985, for example, Berkeley extended health benefits to the unmarried partners of city workers.

The report deals only with the claims that intimate partners, married or unmarried, have against each other at the end of their relationship.