Five years ago Massachusetts made history as the first state in the country to recognize marriage equality amongst its citizens. Since then, with more than 12,350 same-sex marriages having been performed in the Commonwealth, the celebration has subsided for some same-sex couples as they’ve made their way to local courthouses for divorces. While divorce between same-sex partners in Massachusetts is similar in many respects to that of heterosexual couples, there are still many issues that are being sorted out. Even though all state laws and procedures regarding divorce now apply equally, the fact that the Federal government does not recognize same-sex marriage complicates many divorce issues such as tax matters, division of marital assets and alimony issues. The lack of uniformity amongst states can make obtaining a divorce difficult for couples who reside outside the Commonwealth, even if they lived here when they married. When there are children involved, additional issues sometimes surface.