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2010 Tax Act Impact on Matrimonial Matters
Major changes were made to the federal transfer tax laws with the Dec. 17, 2010 enactment of “The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010,” the “2010 Tax Act.” These changes will have a significant impact on certain matrimonial matters. They also make it essential for all matrimonial practitioners to exercise caution with respect to their clients' existing estate plans and documents. Certain asset transfers in particular may raise issues for matrimonial property settlements.
Key Law Changes
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