Coverage

Tax framework expertise for domestic dissolution proceedings and cross-border estates where multiple tax systems interact.

Note: Tax law changes frequently. The information on this page reflects general principles and is not legal or tax advice. Always confirm current rates, thresholds, and legislation with a qualified adviser.

Federal & state

Domestic dissolution tax

Section 1041 — transfers between spouses incident to divorce
Capital gains — basis, holding period, and recognition on later sale
QDROs — qualified retirement plan division and withholding
Community property vs equitable distribution — state-level variation
Business interests — pass-through income, compensation, and buyout tax
Expert reports — FRE Rule 702 and Daubert reliability standards

Cross-border

Multi-jurisdiction estates

Foreign accounts, trusts, and information reporting
Treaty relief and sourcing on international asset transfers
Foreign real property and retirement arrangements
Coordinated expert evidence where forums differ

Expert report standards

What instructing counsel and courts expect from tax expert evidence.

Tax expert reports should document qualifications, instructions, assumptions, methodology, data sources, and opinions with any qualifications. Testimony must meet applicable evidentiary standards for reliability and relevance — including Daubert where federal rules apply. The expert's duty is to the tribunal, not the instructing party.