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Ever since the “Tax Cuts and Jobs Act” passed in Congress last December, there has been lots of talk about how it will affect the tax returns of individuals, corporations and other business entities. Who stands to gain and who stands to lose? But beyond the extensive analysis and speculation about tax status, relatively few observers have noticed that the new bill will affect other aspects of living and doing business as well. One of the most important of those areas is the unanticipated effect the law will have on divorce and child custody.

Much of the commentary on the effects of the tax law on divorce has focused on the treatment of alimony under the new law. The new law mandates that, for divorces finalized after Dec. 31, 2018, the spouse paying alimony will no longer be able to deduct those payments from his or her taxable income. And the recipient of alimony will no longer be required to pay taxes on the alimony payments.

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