Tax Complications May Surface in Same-Sex Divorces, Practitioners Say

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The guidance given to same-sex couples in a recent IRS ruling promised to clarify how they would be treated for federal tax purposes, but it might fall short of its goal, Anthony C. Infanti, associate dean for Academic Affairs and a law professor at the University of Pittsburgh School of Law, tells Bloomberg BNA. Divorce for married same-sex partners is a significant trap for the unwary, Infanti says. “When you move from one place to another, the problem isn't what tax rules will apply to you, but the fact that it may be impossible to get divorced at all.”

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