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Estate Planning Issues In a Matrimonial Practice
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alimony alternate payee amount annual exclusion apply bankruptcy basis beneficiary beneficiary trust capital gain cash child support Code Sec Comm'r corporation court Crummey powers death debtor defined contribution plans derivative benefits dividend divorce or separation domestic relations order ERISA estate planning estate tax example exemption filing former spouse gain or loss Generation-Skipping Transfer Tax gift tax grantor gross estate gross income includible individual Internal Revenue Service IRC Section issue liability liquidating distribution marital deduction matrimonial ordinary income P's accrued benefits parent participant's partner partnership interest payable payee spouse payor portion post-separation Practising Law Institute principal residence property settlement provides pursuant QDRO qualify receive redemption separation agreement separation instrument shareholder spouse or former surviving spouse survivor annuity Tax Consequences taxable maintenance taxpayer Temp third party transfer of property transferee spouse transferor Treas treated trust Worker Worker's PIA