Tax Aspects of Marital Dissolution, 2d Revised

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Tax Aspects of Marital Dissolution provides the tools you need to conduct tax-wise negotiations on behalf of your divorce clients. It provides guidance in drafting marital settlement agreements that take tax ramifications into account, and covers the latest alimony recomputation rules and maximum tax rates. Areas covered include:

Alimony and property settlements
Pre- and post-divorce tax planning strategies
Spousal and child support
Agreements between unmarried couples

You'll find sample forms and checklists for practicing domestic relations tax law.

Summary of contents

Part I Preliminary Matters
Chapters
1. Introduction and Overview
2. Sources of Tax Law
3. Tax and Property Attributes of Marriage
Part II. Tax Treatment of Termination of Marriage Under Pre-1984 Law
1. Tax Treatment of Spousal Support Under Pre-1984 Law
2. Tax Treatment of Child Support Under Pre-1984 Law
3. Property Division Before and After TRA 1984 and TRA 1986
Part III. Tax Treatment of Termination of Marriage Under Present Law
1. Spousal and Child Support
2. Property Settlements
3. Problems in the Transfer of Specific Assets
4. Dependency Exemptions
5. Attorneys' Fees
Part IV. Pre-Divorce and Post-Divorce Tax Planning
1. Pre-Divorce Tax Planning in Light of 1984, 1986 and 1997 Revisions
2. Post-Divorce Tax Planning
Part V. Antenuptial Agreements and Agreement Between Unmarried Persons
1. Antenuptial Agreements
2. Agreements Between Unmarried Persons, Members of Civil Unions and Same Sex Marriages
Part VI. Techniques and Forms for Practicing Domestic Relations Tax Law
1. Techniques for Practicing Domestic Relations Tax Law
2. Forms and Clauses
Appendixes
Table of Laws and Rules
Table of Cases
Index