In this 2019 edition of Divorce Taxation, author Brian C. Vertz explores the ongoing impact of the Tax Cuts & Jobs Act of 2017 (TCJA), as well as other aspects of federal tax law that affect your family law practice. The highlights include new, updated and expanded coverage of a broad range of issues, not limited to:

• Solutions to the tax treatment of interest, now that alimony is no longer a viable option in the wake of the 2017 TCJA tax reforms. [Chapter 2]
• In cases in which taxable/deductible alimony is being paid: (1) the importance of synchronizing the annual tax returns of the former spouses in order to avoid any discrepancy, which could lead to a deficiency notice, examination or audit; and (2) practical tips on how to accomplish this. [Chapter 3]
• Still unanswered questions about the repeal of the alimony tax deduction more than a year after the passage of the TCJA, including, e.g.: Does a spousal support or temporary alimony obligation that was created before December 31, 2018, retain its taxability/deductibility after the divorce and settlement are final? Given that no regulations have been issued (or are likely to be issued), what is the best course of action? [Chapter 4]
• Why and how practitioners must be more cautious now, in the aftermath of the TCJA, when using a QDRO to enforce an alimony obligation. [Chapter 13]
• Whether a divorce court may use a QDRO to enforce marital property obligations. [Chapter 13]
• Military retired pay and the impact of Howell v. Howell, 581 U.S. __, 137 S.Ct. 1400 (2017). [Chapter 14]
• Business valuation [Chapter 6], including:
• The effect of the TCJA on the Income Approach and the Market Approach
• The importance of data matching in the wake of TCJA
• Why it is more important than ever to pay attention to the valuation date
• The role investors' expectations play in the art and science of business valuation
• Additional TCJA modifications to valuation [all new in Chapter 6]:
• Tax affecting C corporations
• 199A pass-through income deduction for qualified business income
• Scope of the allowable deduction for business meals and entertainment expenses under TCJA and the impact of IRS Notice 2018-76, which attempted to soften the blow and set parameters for deducting certain business meals
• Depreciation