Planning for a divorce seems cold and calculating, but it important to put emotions aside and think through the consequences of the various decisions that need to be made in terms of alimony, division of assets, child support and other matters. This has never been easy, but the 2017 tax act has made this planning more complex as this recent article in the New York Times discusses. It covers the changes in the tax treatment of alimony and how prenuptial agreements may be affected. Important to note if there is a business involved is the way the tax law and changes in corporate tax rates may increase the value of a business. Being aware of these changes and discuss them with your attorney if you are contemplating a divorce settlement prior to December 31, 2018.