For purposes of the recapture rule, the three year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement (do not start the clock if the payments were made under temporary support orders).

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However, a qualified divorce team will make sure all the different moving parts come together to form a successful strategy.

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Theres a deal you make when you want to get rid of a wife, and theres a deal you make when you want to keep a wife, explains New York celebrity divorce lawyer Raoul Felder.

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While divorce is perhaps most appropriately a private matter, some couples do make very public headlines when they split, and for those of us in the business of helping people through divorce, these newsmakers often provide useful cautionary tales.

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It will also make provision for pension-sharing on divorce and introduce stake-holder pension schemes, offering a new, flexible and good value alternative form of pension.

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Michelle Smith, a financial planner and regional director for the Institute for Divorce Financial Analysts, has seen Bear Stearns layoff casualties result in clients needing to make a complete psychological and lifestyle readjustment.

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People who signed agreements are "salivating over the possibility of being able to make an attack, " says Jeffrey Cohen, a New York lawyer who has represented high-profile divorce clients including musician Lou Reed and author Joseph Heller.

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