New York employers who provide bereavement leave for the death of an employee's spouse or the child, parent or other relative of the spouse, must provide the same leave to an employee for the death of the employee's same-sex committed partner or the child, parent or other relative of the same-sex committed partner. The new law does not require employers to provide bereavement leave to employees. Same-sex committed partners is defined as "those who are financially and emotionally interdependent in a manner commonly presumed of spouses."