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Full-Text Articles in Law
Are Premarital Agreements Really Unfair?: An Empirical Study, Elizabeth Carter
Are Premarital Agreements Really Unfair?: An Empirical Study, Elizabeth Carter
Journal Articles
The article focuses on unfair treatment of premarital agreements and data of the people who entered into premarital agreements including age at marriage, race, and political affiliation. It mentions substance of the premarital agreements including how the agreements divide property and whether the agreements waive spousal support. It also mentions premarital agreements involve the waiver of property rights.
Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark W. Cochran
Back To The Future: Marriage And Divorce Under The 2017 Tax Act, Mark W. Cochran
Faculty Articles
The Tax Cuts and Jobs Act of 2017 (the 2017 Tax Act) significantly altered the federal tax consequences of marriage and divorce by mostly eliminating the so-called "marriage penalty" from the individual income tax rates and abolishing the deduction for alimony payments. These changes represent the latest congressional tinkering with issues that have persisted since the earliest days of the modem income tax, turning back the clock with regard to taxation for both married and divorced couples. For the first time, since the enactment of the Tax Reform Act of 1969, the rate brackets for married taxpayers filing joint returns …