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Divorce Transfers & Settlements

Instructional MethodAdvanced PreparationProgram PrerequisitesField Of Study Interactive Self Study NONE General Understanding of Federal Income Taxation Taxes Experience LevelCourse IDCPE CreditsAuthor Basic to Intermediate DS-212 2 Danny Santucci Divorce Transfers & Settlements Cours ...Read more
  • Description
Instructional Method Advanced Preparation Program Prerequisites Field Of Study
Interactive Self Study NONE General Understanding of Federal Income Taxation Taxes
Experience Level Course ID CPE Credits Author
Basic to Intermediate DS-212 2 Danny Santucci

Divorce Transfers & Settlements

Course Description: 
Participants will learn how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers and asset divisions are examined with an emphasis on planning considerations. This mini-course reviews property settlements and other transfers incident to divorce. Basis allocation, third party transfers and purchases between spouses are also examined. Common pitfalls for the unwary such as transfers in trust, installment notes, and purchases between spouses are analyzed. Application of these tax principles is exampled in selected asset divisions of the residence, business interests, insurance, and pension benefits.

Who Should Attend: All CPA's, Enrolled Agents, & all Tax Professionals

Learning Objectives:

1. Identify the various forms of marital property and how to proceed with a tax structured property settlement noting the benefits of premarital agreements to avoid potential divorce problems.

2. Recognize property settlements under §1041 by:

a. identifying its application to interspousal and third party transfers,
b. specifying the factors that determine whether or not a property transfer is incident to divorce under §1041,
c. determining property basis for the transferor and transferee spouse under §1041.

3. Identify remedies for the deferred tax pitfall of §1041 by:

a. determining deferred tax liability of interspousal purchases,
b. recognizing the tax deferral of §1031 exchanges,
c. specifying the key elements of the home sale exclusion and stating their application;
d. recognizing benefit distribution problems and the tax advantages of QDROs.


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