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The Tax Code's Impact on Divorce: A Mediators Perspective

Caroline Antonacci, Esq.
Caroline Antonacci, Esq.
JAMS Mediator, Arbitrator, Hearing Officer

Published May 23, 2018

The most sweeping federal tax code overhaul in decades, the Tax Cuts and Jobs Act of 2017 (TCJA), was signed into law on Dec. 22, 2017. New provisions in the law affect both businesses and individuals. Many of these changes will have a direct impact on the practice of family law, specifically in the area of divorce. Generally, the provisions in the TCJA took effect on Jan. 1, 2018, but the most significant change in the law with respect to divorcing parties, however, has not yet taken effect. This dramatic change will apply to situations where alimony/spousal maintenance is paid pursuant to divorce or separation agreements executed after Dec. 31, 2018.

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