Cover Story
Absent unusual circumstances, most jurisdictions recognize that property acquired before marriage should remain the separate property of the party bringing the property into the marriage. But, if the asset appreciates during the marriage, does the appreciation become marital property? And is the total appreciation marital or only some part thereof? This article will look at how various courts have addressed the issue.
FEATURED ARTICLES
Trusted advisors frequently become embroiled in divorce disputes among their high net worth clients. This article summarizes a number of issues, which such advisors should impart to a client heading for divorce.
After lengthy and often contentious divorce proceedings, taxpayers do not relish the thought of further tax litigation spawned by the terms of their divorce decree or settlement agreement. This article explains how reviewing Tax Court decisions since 2005 reveals that the most often litigated issue is the treatment of “alimony” payments.
