Tax in Divorce: New Rules Under the TCJA


CLE Credits earned: 2 GENERAL (or 2 LAW & LEGAL for WA state)

Becoming increasingly more familiar with the specific changes that may impact resolution in family law matters including maintenance and child support. Be prepared to proactively address the challenges with financial assessments as there will be a variety of cause and effect issues with each jurisdiction’s varying statutes as they relate to child support calculations and maintenance among other things.

Key topics to be discussed:

•   Elimination of Tax deduction for maintenance or alimony payments
•   Potential impact by varying jurisdictions
•   Potential impact for child support calculations in light of increased tax credit

Date / Time: November 26, 2019

•   2:00 pm – 4:00 pm Eastern
•   1:00 pm – 3:00 pm Central
•   12:00 pm – 2:00 pm Mountain
•   11:00 am – 1:00 pm Pacific

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•   Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
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Original Broadcast Date: February 19, 2019

John D. Kershman, Esq. is a partner at Stange Law Firm, PC, who manages the Central Region of the firm’s office located in Missouri; Clayton, Ellisville, Union, Columbia, Springfield, and the St. Louis City (by appointment) office. He focuses his practice on complex domestic litigation and appeals including family law mediation and collaborative family law. He is admitted to practice in Missouri; and before the U.S. District Court for the Eastern and Western Federal districts; and the Eighth Circuit Court of Appeals.

Mr. Kershman is a member of the International Academy of Collaborative Professionals as well as the Missouri Collaborative Institute in which he also serves on the board of directors. He is a graduate of Washington University Law School where he is an adjunct professor of law since 2007. There, he instructs U.S. Law and Methods in its LL.M. program, and has been a coach of the law school’s National Appellate Advocacy Team capturing three consecutive national championships.

Mr. Kershman was selected as a Super Lawyer Rising Star through Missouri and Kansas Super Lawyers Magazine from 2010 – 2015. He has been selected each year since 2015 as a Member of the Nation’s Top One Percent by The National Association of Distinguished Counsel – Nation’s Top Attorneys. Additionally, he has received a 10/10 Superb Rating from Avvo as well as been selected by The National Advocates as among the Top 100 Lawyers, Matrimonial and Family Law. He has presented on Family Law topics for NBI-National Business Institute, West LegalEdcenter, and The Missouri Bar.

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Section I. The 2017 Tax Cuts and Jobs Act – An Overview of What’s Changed

Section II. The Tax Treatment of Support Payments

Section III. Child Tax Credit Increase

Section IV. Treatment of Pass-Through Income From a Business

Section V. New Standard Deductions and Elimination of Personal and Dependent Exemptions

Section VI. Limits to SALT and Mortgage Interest Deduction

Section VII. How the Changes Impact After-Tax Income

Section VIII. Calculating Spousal and Child Support

Section IX. Negotiating Settlement and Support Agreements

Section X. Amending Existing Agreements/Orders