Tag: Marriage

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 … Read More

Eliding in Washington and California

Monte Neil Stewart, Eliding in Washington and California, 42 Gonz. L. Rev. 501 (2007). [PDF]    [Westlaw]    [LexisNexis] %CODE1% For a number of years now, the “marriage issue” has … Read More