Comment: Domestic Relations Tax Reform

Congress significantly reformed the tax consequences of divorce and separation under both the Deficit Reduction Act of 1984 and the Retirement Equity Act of 1984. The enactment of these two laws dramatically altered the tax treatment of property transfers between spouses and former spouses, alimony payments, dependency exemptions for children of divorced or separated parents, and divisions of retirement benefits earned by one spouse but awarded in part to the other spouse upon divorce. This comment will explain the new amendments to the Internal Revenue Code in these areas and analyze the success of this major reform in light of Congressional purpose, practical difficulties in application, and overall public policy considerations.

Read More

Nancy J. Brown, Comment, Domestic Relations Tax Reform, 20 Gonz. L. Rev. 251 (1984).

Comments are closed.