This is one I composed myself. I was on a panel for an educational seminar for our county Bar Association, shortly after Vermont enacted the Civil Unions law. The seminar was about the possible effects of the new law on various forms of property. My own field was real estate, so I had nothing to say when the discussion got into the effect on various retirement accounts, particularly in light of the non-recognition of civil unions by the feds, particularly the IRS.

I sat there scribbling, and came up with the following:

A couple got married, though gay.
One wanted his friend's IRA.
He said to him, "Stover,
We need a rollover!"
"Right now?" said his partner,"Okay!"

I am aware that I will be accused of insensitivity for producing the above. I plead guilty. Insensitivity is of the essence of a good limerick. Also, I realize the above may confuse our British cousins, what with IRA having quite a different meaning over there, but it can't be helped.

Peter.