Divorce & Separation Issues - 1 Hour CPE
Divorce & Separation Issues - 1 Hour CPE
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Description
Understand the tax treatment of alimony, property transfers, and post-divorce planning strategies to properly advise clients through complex separation issues.
| Learning Objective: In this course, students learn the full range of alimony issues, including how the “executed” date and later modifications determine pre- or post-2018 tax treatment, how excess front-loading can trigger recapture (with a practice worksheet), and how to distinguish alimony from child support or other non-alimony payments. They study property settlement and retirement transfers (basis and holding-period carryovers, QDROs, pension-substitute payments, and IRA implications) and practical consequences for a post-divorce home sale (including homebuyer credit recapture). The course also covers tax attributes and allocation of carryovers (capital loss, NOL, passive loss), estimated tax planning after divorce, COBRA/benefit issues, and debt or spousal buyout treatment, and more. |
| CPE Hours: | Federal Taxation = 1 CPE Credit/ Total = 1 CPE Credit |
| Accreditation: | CTEC, IRS, Enrolled Agents, NASBA CPA |
| Field of Study: | Federal Taxation |
| Publication Date: | 4/15/2026 |
| Instructional Delivery Method: | Self-Study |
| Level: | Intermediate |
| Prerequisites: | None |
| Advanced Preparation: | No Advanced Preparation Required |
| Author: | Lee Reams, Sr., BSME, EA |
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Course Material: A copy of the course material is available for download under the Additional References tab. Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101 Certified Public Accountants: CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. CountingWorks, Inc. is an approved provider for IRS, NASBA QAS and CTEC providing continuing education for CPAs, EAs, IRS and CRTPs. Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101 |