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, and agreements between unmarried couples. Also included are sample forms and checklists.
Weslaw (ID and password required)
A multitude of complex issues can be involved when handling the divorce of a couple who has achieved a level of personal and financial security. This updated edition addresses how a divorce case is affected by estate planning established during the marriage, explaining how to review existing estate plans to avoid complications.
Find nationwide coverage of settlement versus litigation issues, statutes, and cases. Here are explanations of differences between community property law and common-law theory, what property is distributable by state, the evaluation, classification, and division of assets, how to select expert witnesses, how to avoid malpractice in property claims, presumption in favor of distributable property, and fault as a permissible consideration. Finding aids include a table of cases and a table of authorities.
Westlaw (ID and password required)
A guide to property disposition in community property and equitable distribution jurisdictions. Topics include tax issues, use of accountants, appraisers, and pension evaluators, valuation of real property, valuation of small businesses including closely held corporations, valuation of a professional practice, valuation of intangible assets including a degree or license, valuation of ERISA and non-ERISA pension plans and drafting the QDRO.
Lexis (ID and password required)