We also realize that the statutory requirements may seem to work harsh results to taxpayers, such as Mr. Briscoe, who are current in their child support obligations and who are entitled to claim the dependency exemption deductions or child tax credits under the terms of a child support order.

FORBES: Fathers Denied Dependency Deduction For Lack of Form

That made for some jumping through hoops on the part of taxpayers in terms of retitling property to equalize estates and creating trusts in order to preserve the exemption amounts.

FORBES: What's Mine is Yours: IRS Issues Estate Tax Portability Guidance