PPC's Guide to Divorce Taxation also has practical discussions on using QDROs as part of the settlement agreements and includes guidance on the effects of the revised definition of a qualifying child.

The 2012 edition includes coverage of:

• Structuring payments so that they are tax deductible as alimony by the payor can be an important goal in divorce planning. A recent court case ruled that attorney fees paid to a spouse’s attorney qualified as alimony payments. The situation and fact pattern are described in this edition.
• The form of ownership (community or separate property and tenancy in the entirety) can make a difference in planning for property settlements. The forms of ownership are defined and a new appendix that compares forms of ownership in community property states has been added.
• Individual retirement accounts (IRAs) are excluded from the bankruptcy state, up to a certain limit. This edition discusses a recent case where a bankruptcy exemption was sought for a debtor’s inherited IRA.
• Equitable relief can be granted under IRC Sec. 6015(f). IRS Notice 2012-8 was issued, which expands how the IRS takes into account abuse and financial control in determining whether equitable relief is justified. This ruling also streamlines case determinations and provides guidance on other factors taken into account in granting equitable relief. This edition has been updated for the new guidance.