Alimony, Property Transfers Between Spouses/QDROs

CPE Credit: 4 hours

This course will provide tax practitioners with information as to tax ramifications when dealing with alimony, property transfers between spouses QDROS

Topics Covered:

●Overview

●Alimony defined

●Alimony deductibility

●Alimony inclusion in income

●Alimony mot treated as child support

●Alimony community income

●Alimony and TCJA

●Property transfers between spouses/property settlements

●Qualified Domestic Relations Orders (QDROS – what is it)

●QDROS - types of benefits

●Divorce decrees in general

Learning Objectives:

●Provide materials to enhance knowledge with respect to some very touchy familial issues in dealing with taxation

●Suggest major considerations with respect to dealing with these tax laws from our perspective as tax professionals while avoiding the attorney’s duties and responsibilities

●Provide related tips for dealing with certain tax aspects of the topical issues

Prerequisites: Good general knowledge of basic tax issues of certain familial issues when a marriage is over or about to be over