A(n) ____ ensures that a nonemployee spouse remains responsible for taxes on a divided pension.
a. TRO
b. DSO
c. IRS recapture rule
d. QDRO
Question 2
According to the Taxpayer Relief Act of 1997:
a. A sale of a marital residence prior to divorce would probably result in a higher tax burden.
b. There would be no tax on a residence that sold for 400,000, with a cost basis of 280,000, regardless of whether it was before or after a divorce.
c. A transfer of one spouse's interest in a home to the other, incident to a divorce, would keep the 500,000 exclusion intact.
d. The sale of a marital residence does not result in a taxable capital gain.
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