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Tag Archives: prenuptial agreement
Tax Planning For Divorce
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
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Prenuptial Agreements
Prenuptial agreements can provide for property, support, inheritance, and custodial rights in the event of divorce or death. Many persons, especially those remarrying, will insist upon such an agreement. Continue reading
Trust May Compliment Prenuptial Agreement
The prenuptial agreement effec tively protects against the vagaries of marital dissolution. However, even a well-drafted prenuptial agreement will not always succeed in fully accomplishing this objective. For ex ample , the agreement will likely not prevent separate property from becoming marital property if as sets are commingled. Continue reading
Tax News & Comment — May 2013