Remaining at issue is whether or not all Civil Unions in New Jersey would automatically be treated as same sex marriages. The New Jersey legislature had sought to pass a bill to that affect several months ago, but it was vetoed by the Governor. (The bill included a provision that couples could opt out of the automatic conversion to marriage if they did so within 30 days.) As it stands, if a couple wishes to be recognized as a married couple, they should not rely on this automatic conversion, but should instead proceed with a marriage ceremony.
I would like to remind individuals who were married in another state that they should consider refiling their income tax returns for the past few years if there is a tax benefit to do so.