1.   But it does cost gay couples, because they pay income taxes on the value of the partner benefit.

2.   GM also agreed Tuesday to pay same-sex partner benefits for health care and bereavement, something that Chrysler had successfully resisted last month.

3.   The process leaped ahead recently with the announcement that the United Auto Workers union and the Big Three carmakers have agreed to same-sex partner benefits.

4.   They avoid characterizing partner benefits as a wedge or first step to same-sex marriage, an idea the majority of Americans say they reject.

5.   -- Improved benefits for surviving spouses, same-sex partner benefits, child care benefits and tuition reimbursement.

6.   Companies that provide same-sex partner benefits include Lotus Development Corp., Microsoft Corp., IBM, Walt Disney Co., Honeywell and Xerox.