BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month December 17, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Tax Aspects of Divorce: From Alimony to Property Settlements

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Discount expires 11/19/25

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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

Mark S. Gottlieb
Head of Business Valuation, Forensic Accounting & Litigation Support Practice
Mark S. Gottlieb, CPA, PC

Mr. Gottlieb heads MSG’s Business Valuation, Forensic Accounting & Litigation Support Practice based in New York City, focusing on financial matters within litigation. His extensive credentials highlight expertise in shareholder disputes, business dissolutions, economic damage assessments, post-merger conflicts, complex matrimonial cases, and forensic accounting, including fraud examinations. Within financial investigations, Mr. Gottlieb oversees appraisals of closely held businesses, uncovering asset misappropriations, investigating financial misstatements, and analyzing corporate financial records, involving meticulous scrutiny of documents, bank statements, and record reconstruction.

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Reuben Gottlieb
Director - Forensic & Litigation Services
MSG Accountants Consultants & Business Valuators

Mr. Gottlieb is an attorney, certified public accountant, and has earned a master’s degree in forensic accounting. He has represented private equity firms, public companies, and their portfolio companies in cases involving failed mergers, fraud, contractual disputes, including cases in the Delaware Chancery Court. Prior to joining MSG, Mr. Gottlieb worked as a corporate governance & litigation associate at a large national law firm and is a former associate at Deloitte. He was as a health law and policy fellow at Brooklyn Law School and as a judicial intern for the Honorable James d'Auguste of the New York State Supreme Court, Civil Division.

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Credit Information

  • 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 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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