\-\-\-\--Original Message\-\-\-\--

From: Barry Kriebel
\[[[mailto:solomientobarry@yahoo.com]{.underline}](mailto:solomientobarry@yahoo.com)\]

Sent: Tuesday, March 15, 2005 10:39 AM

To: comments

Cc: field@hrc.org

Subject: President\'s Advisory Panel on Federal Tax Reform

Please find my attached letter in Word format, as requested.

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Dear Panel,

I understand that on January 7, 2005, President Bush announced the
establishment of a bipartisan panel to advise on options to reform the
tax code to make it simpler, fairer, and more pro-growth to benefit all
Americans. I would like to give my comments as to how the system is
unfair to me and my partner of ten years.

My partner was employed at TV GUIDE where they were kind enough to
extend health insurance to the same-sex partners of their employees.
However, the excitement of believing we were taking part in a
forward-thinking company's belief that we were equal came to an end.
After we signed up the program we learned that we had to pay income and
payroll tax on the health insurance premiums that TV GUIDE provided.

There are many other issues that haven't affected me yet, but I
understand they will in the future.

For example, tax treatment of retirement savings, such as those found in
401(k) plans, privileges spouses and penalizes same-sex couples. I am to
understand that this means that on the death of my partner (or vice
versa), I will be left not only with the same emotional loss that a
different-sex spouse experiences, but also with an unfair tax bill.
Neither of us will receive survivors\' benefits when the other partner
dies, even though we pay for these benefits equally. How is that fair to
all Americans?

This problem is made even more discriminatory by the fact that my
partner and I are denied survivors\' benefits under Social Security,
even though he and I pay the same payroll taxes as heterosexual workers.
That is equal contribution for unequal benefits.  All GLBT people pay
into Social Security on an equal basis with their heterosexual
counterparts, but are not eligible for equal benefits. And heaven forbid
one of us should become disabled in our lifetime because same-sex
partners are not eligible for spouse\'s benefits when a partner becomes
disabled, even though they pay equally into the program.

In addition, I also understand that Different-sex spouses get a complete
exemption from estate and gift taxes. But same-sex partners, even ones
who are married in Massachusetts or parties to civil unions in Vermont,
are treated as strangers under the tax code. So when my partner dies (or
vice versa), one of our estate's will be subject to taxation.

Lastly, the company I work for has a special adoption program that we
would like to take advantage of, but in doing further research, should
we blessed with an adopted child, my children would be left
unprotected.  I've learned from the Human Right's Campaign website that
"Sixty percent of children being raised by same-sex couples live in a
jurisdiction where second-parent adoption is unavailable, meaning that
these children cannot secure a recognized legal relationship with one of
their parents. When a parent dies without such a legal relationship, the
surviving child is not eligible for surviving child benefits under
Social Security, even though the deceased parent paid into the program,
and even if the parent supported the child for her whole life."

Further, even when a child is legally adopted by a same-sex partner,
benefits are STILL unavailable. How is fair is that Social Security
provides \"surviving parent\" benefits to the parent caring for a minor
child when the another parent dies. But all children raised by same-sex
couples are excluded from this benefit, even though their parents pay
equally into Social Security. I've learned that benefits are only given
to couples who are recognized as \"spouses\" under federal law, which
same-sex couples are not. Even though the benefit is for children and
not spouses, children being raised by GLBT people are denied it because
their parents cannot marry.

I was recently hired by a major pharmaceutical company and now
understand that it was not strictly a TV GUIDE policy, but a federal
policy. Every other person in that office didn't have to pay taxes on
that because they were married, of course. I am not here to campaign for
marriage. Just equal treatment as any other citizen would enjoy.

Kind regards,

Barry Kriebel, Jr.