A properly-drafted marital agreement locks down separate ownership of pre-marital and gift/inherited assets.
Without a written agreement, community property states (CA, TX, AZ, WA, etc.) presume assets acquired during marriage are 50/50 — and commingling can taint separate assets. A prenup (before marriage) or postnup (after) specifies which assets remain separate, how appreciation is treated, and can waive spousal support. Must be signed voluntarily, with full financial disclosure, and independent counsel for each side to be enforceable.
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A Qualified Domestic Relations Order splits qualified plans between spouses with no 10% penalty and no tax.
Three flavors of §6015 relief remove joint liability for a spouse's understated tax, deficiency, or unpaid balance.
Grantor trust for the benefit of an ex-spouse shifts income taxation to the lower-bracket recipient post-TCJA.
In the year of separation, MFS can beat MFJ when incomes are lopsided, deductions are personal, or spouse is untrustworthy.
§408(d)(6) IRA transfers and §223(f)(7) HSA transfers pursuant to divorce decree are tax-free — no rollover rules apply.
Divorced spouses can still both claim §121 use/ownership tests via §121(d)(3) tacking — up to $500K exclusion preserved.
Property transfers between spouses (or ex-spouses within 1 yr / incident to divorce within 6 yrs) are tax-free.
With alimony non-deductible post-2018, restructure as property transfers, HSA/IRA splits, and unallocated support.