Yes. For same-sex couples, a civil union or marriage gives you basic protections only in states that recognize the union or marriage. Wills help you establish a legal guardian for your children, trusts help you responsibly transfer your assets, powers of attorney for property and health care give your partner or spouse the sole authority to determine end of life issues and have easy access to funds that are not jointly titled. In addition, because some states and many countries do not recognize civil unions or marriages between same-sex couples, moving or traveling creates a situation in which powers of attorney and wills are vital.