Tax Considerations When Dividing Property in Divorce  

Oleh:

Knight, Ray A. ; Knight, Lee G.

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 215 no. 4 (Apr. 2013), page 64-69.
Topik: CPAs; Divorce; Forensic Accounting; Property Taxes; Tax Planning

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.34 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Divorce engagements can require CPAs to act in either or both of two roles. One role is that of a forensic accountant in locating all assets and liabilities for marital division. The other role requires the CPA to apply his or her tax expertise to separating marital assets and payments. In the forensic role, the CPA investigates and analyzes financial evidence and interviews parties to ensure all marital assets are included to prevent fraud. This forensic examination may be used as evidence at trial. Spouses in divorce situations must disclose all property, and this property must be distributed to the proper party. When fraud, errors, or omissions occur, a CPA needs to be capable of helping his or her client avoid the negative tax consequences of transfers or payments made in connection with the divorce. The client's objective is to emerge from the divorce economically whole while minimizing taxes.

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