Matrimonial Planning after the TCJA of 2017 - Click to Listen to Marty's description
Matrimonial Planning after the New Tax Act
The Tax Cut Jobs Act of 2017 (“Act”) dramatically changed planning for matrimonial matters. While most practitioners are aware that the Act permanently changed the taxation of alimony for divorces after 2018 many other areas were affected, and there are a host of legal, tax and other issues to consider. These issues cannot be addressed in isolation by a tax or estate planner but will require coordination with a matrimonial attorney to address the practical and legal implication of the changes. To provide that guidance this program will be a duet by a matrimonial practitioner and estate/tax attorney to review the different perspectives and issues on each of the following:
- What do you advise clients in the midst of a divorce now about the deadline on alimony?
- What can clients who have prenuptial or post-nuptial agreements completed before the Act and who may not divorce until after 2018 address the provisions of existing agreements?
- How will courts view all of the issues caused by the Act? What might be required to constitute changed circumstances for a court to re-open an existing divorce agreement?
- Alimony trusts have been eliminated – what’s the impact?
- Exemptions have been repealed temporarily. Many clients negotiated economic benefits for which spouse was to receive the benefit of exemptions, now what?
- 529 plans could only be used in the past for college. Now $10,000/year can be used for elementary and secondary school. What impact does the law change have on existing divorce agreements? What about agreements that were silent on the matter because the issue did not exist?
- How the SALT limitation and other changes might affect existing divorces?
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Martin M. Shenkman, CPA, MBA, PFS, AEP, JD is an attorney in private practice in Fort Lee, New Jersey and New York City who concentrates on estate and closely held business planning, tax planning, and estate administration. He is the author of 42 books and more than 1,000 articles. Marty is the Recipient of the 1994 Probate and Property Excellence in Writing Award, the Alfred C. Clapp Award presented by the 2007 New Jersey Bar Association and the Institute for Continuing Legal Education; Worth Magazine’s Top 100 Attorneys (2008); CPA Magazine Top 50 IRS Tax Practitioners, CPA Magazine, (April/May 2008). His article “Estate Planning for Clients with Parkinson’s,” received “Editors Choice Award.” In 2008 from Practical Estate Planning Magazine his “Integrating Religious Considerations into Estate and Real Estate Planning,” was awarded the 2008 “The Best Articles Published by the ABA,” award; he was named to New Jersey Super Lawyers (2010-15); his book “Estate Planning for People with a Chronic Condition or Disability,” was nominated for the 2009 Foreword Magazine Book of the Year Award; he was the 2012 recipient of the AICPA Sidney Kess Award for Excellence in Continuing Education; he was a 2012 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels; and he was named Financial Planning Magazine 2012 Pro-Bono Financial Planner of the Year for his efforts on behalf of those living with chronic illness and disability. In June of 2015 he delivered the Hess Memorial Lecture for the New York City Bar Association. His firm's website is www.shenkmanlaw.com where he posts a regular blog and where you can subscribe to his free quarterly newsletter Practical Planner. He sponsors a free website designed to help advisers better serve those living with chronic disease or disability www.chronicillnessplanning.org which is in the process of being rebuilt.
Rebecca A. Provder is a partner in Moses & Singer’s Matrimonial and Family Law practice. Rebecca represents individuals in matrimonial and family law matters, such as divorce, equitable distribution, custody, parenting time, child support, spousal support, relocation, separation agreements, issues relating to same-sex couples, prenuptial agreements, postnuptial agreements, cohabitation agreements, appeals, and post-judgment cases. She also is a certified mediator and collaborative law attorney. Rebecca endeavors from the outset to achieve a favorable settlement for clients without litigation. However, in situations where the parties are unable to reach an amicable settlement, Rebecca is a strong and passionate advocate on behalf of her clients. She is a skilled litigator who has experience handling complex financial matters and custody cases from inception to conclusion. Rebecca prides herself on client relations, recognizing that when people are going through a divorce it is likely one of the most difficult times they will go through. Therefore, Rebecca is extremely attentive to clients and readily available to them. She walks them through the process step-by-step, and keeps them thoroughly informed throughout their case. She takes the time to get to know her clients, which she believes leads to a better result because she has a thorough understanding of their concerns and goals. Rebecca is recognized as a Super Lawyer in the 2017 New York Metro Super Lawyers®. She was recognized as a Rising Star in the 2013 to 2016 New York Metro Super Lawyers®.