Divorce Planning After the 2017 Tax Act

January 8, 2018

Bloomberg Tax - Tax Management Estates, Gifts and Trusts Journal

By: Rebecca A. Provder

President Trump signed tax reform legislation (Pub. L. No. 115-97) into law on December 22, 2017 (the ‘‘Act,’’ formerly known as the ‘‘Tax Cuts and Jobs Act,’’ but the bill had to drop that name in order to satisfy Senate procedural rules.) The Act is the most sweeping tax legislation to be enacted in decades and will impact matrimonial cases, as well as planning, in profound ways.

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