Courses 2009 - 2010
LAW T 539 Matrimonial Taxation
A thorough review and analysis of the tax aspects of married relationships and the tax impact of the dissolution of a marriage. Specifically, regarding the marriage relationship, such matters as the effect of a joint return (and related filing status issues), the marriage tax penalty, the potential for innocent spouse relief from joint return liability, and the tax ramifications of pre-nuptial agreements will be covered. Also analyzed will be the transfer tax effect of interspousal transfers (both lifetime and at death). Respecting dissolution of a marriage, the course will cover the tax treatment of alimony and child support payments, the tax consequences of marital property transfers incident to divorce, and the rules regarding the assignment of tax benefits associated with dependent children.
Not offered this academic year.