Complex sentence: Both male and female same-sex sexual activity are legal in Panama, but same-sex couples and households headed by same-sex couples are not eligible for the same legal benefits and protections available to opposite-sex married couples.
Split into simpler sentences: Both male and female same-sex sexual activity is legal in Panama. Same-sex couples and households headed by same-sex couples are not eligible for the same legal benefits and protections available to opposite-sex married couples.