Martial separation and divorce are times fraught with emotion, but also fraught with financial decisions that have a major estate, trust and tax implications. Transfers pursuant to divorce are generally tax-deferred. But there are many complications, including the transfer of property over time or where the value may not be known, the assumption of debts, the treatment of income held in trust, and also complex issues of beneficiary designations in retirement plans and insurance contracts. If not properly planned, these transfers can have substantially adverse and often unanticipated consequences. Thus program will cover major issues in trust and estate planning for divorce.
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