Matrimonial litigators are bracing for big changes to their practice thanks to the overhaul of the U.S. tax code signed into law in late December.

The Tax Cuts and Jobs Act of 2017 shifts the tax burden for alimony from the recipient to the payer, eliminating a deduction for anyone making such payments while no longer including them in the recipient’s reportable income. The changes take effect for divorces signed after Dec. 31, 2018, and some practitioners say they’ve already seen signs of a last-minute rush by litigants who are seeking to wrap up divorce proceedings before year-end, thereby avoiding the changes to the tax law.

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