{"product_id":"divorce-separation-issues-1-hour-cpe","title":"Divorce \u0026 Separation Issues - 1 Hour CPE","description":"\u003ch2 style=\"text-align: center;\"\u003eUnderstand the tax treatment of alimony, property transfers, and post-divorce planning strategies to properly advise clients through complex separation issues.\u003c\/h2\u003e\n\u003ctable width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cstrong\u003eLearning Objective:\u003c\/strong\u003e 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.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003ctable width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 38.2671%;\"\u003e\n\u003cstrong\u003eCPE Hours:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e\n\u003c\/td\u003e\n\u003ctd style=\"width: 61.3718%;\"\u003eFederal Taxation = 1 CPE Credit\/ Total = 1 CPE Credit\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 38.2671%;\"\u003e\n\u003cstrong\u003eAccreditation:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e\n\u003c\/td\u003e\n\u003ctd style=\"width: 61.3718%;\"\u003eCTEC, IRS, Enrolled Agents, NASBA CPA\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 38.2671%;\"\u003e\n\u003cstrong\u003eField of Study:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e\n\u003c\/td\u003e\n\u003ctd style=\"width: 61.3718%;\"\u003e\u003cspan\u003eFederal Taxation\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 38.2671%;\"\u003e\u003cstrong\u003ePublication Date:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"width: 61.3718%;\"\u003e4\/15\/2026 \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 38.2671%;\"\u003e\u003cstrong\u003eInstructional Delivery Method:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"width: 61.3718%;\"\u003eSelf-Study \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 38.2671%;\"\u003e\n\u003cstrong\u003eLevel:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003e\n\u003c\/td\u003e\n\u003ctd style=\"width: 61.3718%;\"\u003eIntermediate\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 38.2671%;\"\u003e\u003cstrong\u003ePrerequisites:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"width: 61.3718%;\"\u003eNone\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 38.2671%;\"\u003e\u003cstrong\u003eAdvanced Preparation:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"width: 61.3718%;\"\u003eNo Advanced Preparation Required\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 38.2671%;\"\u003e\u003cstrong\u003eAuthor:\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"width: 61.3718%;\"\u003e\u003cspan\u003eLee Reams, Sr., BSME, EA\u003c\/span\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003cp\u003e\u003cbr\u003e\u003cstrong\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003ctable width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e \n\u003cp\u003e\u003cstrong\u003eCourse Material:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eA copy of the course material is available for download under the Additional References tab.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eRefund Policy:\u003c\/strong\u003e\u003cspan\u003e \u003c\/span\u003eYour 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\u003cspan\u003e 1-800-384-1101\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCertified Public Accountants:\u003c\/strong\u003e\u003cspan\u003e CountingWorks, Inc.\u003c\/span\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eCountingWorks, Inc. is an approved provider for IRS, NASBA QAS and CTEC providing continuing education for CPAs, EAs, IRS and CRTPs.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eRegistration:\u003c\/strong\u003e\u003cspan\u003e Sign-up online by clicking add to cart above or by phone at \u003c\/span\u003e1-800-384-1101 \u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003cdiv class=\"product-single__description rte\"\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003c\/div\u003e","brand":"CountingWorks Learning Center","offers":[{"title":"Default Title","offer_id":52603789738273,"sku":"2938482-A","price":39.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0452\/7377\/products\/1842642-393e34d1-2c3d-475f-b10d-8eaa6cf05770.png?v=1777055357","url":"https:\/\/www.taxcpe.com\/products\/divorce-separation-issues-1-hour-cpe","provider":"CountingWorks Learning Center","version":"1.0","type":"link"}