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Matrimonial Planning and the 2012 Tax Act

By Martin M. Shenkman

In Jan. 1, 2013, Congress enacted the American Taxpayer Relief Act of 2012 (ATRA), which will have a profound impact on several significant areas of matrimonial practice. Although the changes are likely well known at this stage, the first part of the article herein provides a brief overview to set the foundation for a discussion of the practical implications of the changes fo matrimonial practitioners. Then it addresses the impact of exemptions and portability. The conclusion, which will appear in next month's issue, discusses the impact of higher tax rates.

Overview of the Impact of ATRA on Matrimonial Matters

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