About the Course
Introduction
This webinar will discuss the tax consequences of decisions made relative to divorce. Our panel of experienced CPAs will explain the tax ramifications of property settlements, including personal residences, real property, investments, and retirement accounts, and review the impact of recent legislation and cases on divorce.
Description
Property settlements are a major component of a divorce settlement. Although the transfer itself isn't taxed, there are tax consequences that should be considered. Appreciated property and stock transfers are usually divided based on fair market value; however, the cost basis of the items transferred can generate substantially different tax payments for the taxpayer and spouse. Eligibility requirements for the IRC Section 121 gain exclusions must be considered when a personal residence is sold or transferred incident to divorce. And a qualified domestic relations order may be needed to defer taxes on retirement plan transfers.
Alimony is no longer deductible by the payor or taxed to the recipient. However, older agreements can be modified to incorporate changes made by the Act. The suspension of the dependency deduction somewhat negated the need for certain provisions in a separation agreement. Beginning in 2026, however, the dependency deduction returns, making this again a relative tax choice for divorcing parents. Tax advisers working with married clients need to know the tax consequences of decisions made during a divorce.
Listen as our panel of individual income tax experts reviews the particulars of tax planning relative to divorce, focusing on tax-saving steps for divorcing clients.
Presented By
Mr. Gottlieb leads his team of highly qualified professionals in conducting forensic accounting investigations, independent business and professional practice valuations, calculations of enhanced earnings capacity relating to professional licenses and degrees, and a continuum of financial and economic analyses.
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Mr. Gottlieb is a Managing Director at MSG, where he oversees forensic accounting investigations, business valuations, and economic damages analyses in complex commercial and matrimonial disputes. He brings an unusual combination of credentials to this work: he is a licensed attorney, a certified public accountant, and a certified valuation analyst, which gives him a fluency in both the financial analysis and the litigation process that most forensic consultants simply do not have. Mr. Gottlieb's work covers the full scope of the firm’s litigation support practice. He conducts and supervises business valuations of closely held companies, prepares economic damages calculations in commercial disputes, and leads forensic investigations involving allegations of fraud, asset dissipation, and financial misreporting. Mr. Gottlieb also plays a central role in expert report preparation, deposition and trial support, and the development of rebuttal analyses targeting opposing experts’ methodologies and conclusions. He has provided expert testimony and lectures regularly on financial and tax matters in divorce litigation, presenting to organizations including the American Bar Association, BARBRI, the Suffolk County Bar Association, and Strafford Webinars.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
Date + Time
- event
Wednesday, December 17, 2025
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. Tax aspects of divorce: introduction
II. The Tax Act of 2017
III. Alimony and child support
IV. Pre-marital and post-marital agreements
V. Property settlements
A. Retirement accounts
B. Personal residences
C. Business interests
D. Investments
E. Appreciated property
VI. Dependents
VII. Recent cases
The panel will cover these and other key issues:
- The impact of recent legislation on divorce planning
- When property division can trigger tax
- Calculating tax on appreciated property transferred due to divorce
- Recent court decisions relative to tax issues in divorce
Learning Objectives
After completing this course, you will be able to:
- Identify caveats to avoid in property divisions
- Determine tax effects of the Tax Act of 2017 on divorce
- Decide how the Section 121 gain exclusion is impacted by divorce
- Ascertain how a divorce agreement influences the dependent exemption
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
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