Prenuptial Agreements

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 363-370

PRENUPTIAL

AGREEMENTS

18-1

CHAPTER 18

PRENUPTIAL AGREEMENTS1

§18.1 TAX CONSIDERATIONS WHEN DRAFTING

§18.1.1 Premarital Transfers

§18.1.2 Spousal Support & Alimony

§18.1.2.1 Tax Cuts & Jobs Act of 2017

§18.1.2.2 Prior to TCJA

§18.1.3 ERISA Retirement Plans

§18.1.4 Property Distribution

§18.1.5 Filing Joint Tax Returns

§18.1.6 Survivorship in Homestead

§18.1.7 Portability—Deceased Spouse Unused Exclusion (DSUE)

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