This course discusses the income tax issues that must be considered when a client is facing a divorce or legal separation. A divorce or separation agreement must be structured to ensure that payments made from one spouse to the other are taxed in the way the parties intended. Specifically, if intended to qualify as alimony, the payments must meet the definition of alimony for tax purposes. Tax planning is essential to ensure that unnecessary increases in tax liability do not add additional problems during and following the divorce. The spouses should understand the tax ramifications of the divorce so they can make informed decisions and plan effectively for the future. Upon completion, you will be able to: Understand how divorce can be structured to mitigate adverse tax effects; Answer client questions regarding divorce and taxation with accuracy and confidence