Effective July of 2004, New Jersey established domestic partnerships for same sex couples or opposite sex couples over the age of 62. The requirements include having joint responsibility for each other's welfare including living expenses, some financial interdependence, and being in a committed relationship of mutual caring. Couples wishing to register as domestic partners must appear together at a Local Registrar's office and file an affidavit of Domestic Partnership (sample.) Domestic partnership does not provide identical benefits as marriage. For example, unlike marriage, property acquired by one partner during the partnership is not treated as jointly owned, no rights or responsibilities are conferred toward either partner's children, and domestic partners are not automatically considered as inheritors if there is no will upon death of a partner. Rights afforded to registered domestic partners include hospital visitation and medical care decision-making, an inheritance tax exemption and other tax benefits, and possible availability of health insurance benefits. Employees of the State are eligible to receive certain health care and retirement benefits for domestic partners. Private employers and other municipal employers such as counties may choose to offer benefits. Counties offering benefits to domestic partners of their employees include Hudson, Mercer, Union, Essex and Bergen.