Tag Archives: IRC 2523

Tax Planning For Divorce

Posted on May 3, 2013 by David L. Silverman, J.D., LL.M. (Taxation)

I. Introduction. In an action for divorce, property is subject to “equitable distribution” pursuant to Domestic Relations Law (DRL) §236. New York distinguishes between “marital” property, which is subject to equitable distribution, and “separate” property, which is not. The … Continue reading →

Posted in Asset Protection, Divorce, Exclusion of Gain From Sale of Residence, Tax Planning | Tagged appreciated marital assets, asset protection, DRL 236, IRAs in divorce, IRC 1015, IRC 1041(b), IRC 1041(c), IRC 215, IRC 2516, IRC 2523, IRC 71, ny equitable distribution, ny marital property, ny separate property, o'brien v. o'brien, prenuptial agreement, price v. price, property transfer between divorcing spouses, QDRO, retirement plans in divorce, tax planning for divorce, transfers incident to divorce, Treas. Reg. 1.1041-1T | Leave a comment

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Tag Archives: IRC 2523

Tax Planning For Divorce

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