Introduction Under longstanding tax law, maintenance was tax deductible by the payer and taxable income to the recipient. By using maintenance, families could shift income from a higher earning spouse’s upper tax rate to the lower earning spouse’s often negligible tax rate. As a result, families had more cash available to divide as part of the divorce settlement. Due to recent changes in federal tax law, original … Continue reading Maintenance Merry Go Round: Further Changes to Illinois Maintenance Law
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