FREE MASTERCLASSMarriage Tax Shield
How marriage, prenups and divorce change your taxes, and what to plan before you sign.
WATCH MASTERCLASS
TAX PLANNING FOR MARRIAGE & DIVORCE
Marriage and divorce are financial events.Plan the taxes before you sign.
Prenups, filing status, asset division, business interests, retirement accounts and the tax consequences of divorce. We work alongside your attorney.
Tell us what you’re working on and we’ll determine whether BigApple is the right fit.
Marriage Tax ShieldBusayo Ogunsanya, CPA, MST · Founder & Managing Partner
20+ yearsTax & accounting experience
Master’s in TaxationFordham University
CPA-ledTax planning & fractional CFO advisory
WHAT WE SEE
Agreements get negotiated on value. Taxes get discovered later.
01Prenups drafted without a tax review
02Filing status chosen by default, not by comparison
03Assets divided by value without considering embedded tax
04Business interests valued without a plan for the buyout
05Retirement accounts split without a proper QDRO
06Old alimony rules assumed to still apply
07Dependency and credit questions left unresolved
HOW BIGAPPLE HELPS
Tax analysis that supports your legal team.
Pre-marriage financial and tax review
Married filing jointly vs. separately analysis
After-tax value of proposed settlements
Asset and basis review
Business interest and buyout planning
Retirement account division coordination
Support payment tax treatment
Dependent and credit planning
Post-divorce tax projection
Every engagement is based on your facts. We do not promise a specific tax outcome.
THE C.A.T. FRAMEWORK
Applied to marriage and divorce.
Cash Flow → Assets → Tax Planning
CASH FLOW
Each person’s income, support payments and the household cash flow before and after.
ASSETS
Homes, businesses, retirement accounts, investments and the basis in each.
TAX PLANNING
Compare the after-tax value of each option so agreements reflect what each side actually keeps.
QUALIFICATION
You may be a fit for BigApple if…
We provide tax analysis and work with your attorney. We do not give legal advice.
- You are getting married with significant assets or a business
- You are negotiating a divorce settlement
- You or your spouse own a business or equity
- You hold large retirement or investment accounts
- You feel like your CPA is documenting the past instead of helping plan the future
- Your attorney has asked for tax analysis
ILLUSTRATIVE PLANNING EXAMPLE
How the decisions connect.
CLIENT PROFILE
A couple is divorcing after 15 years. One spouse owns a business; they also share a home with a large gain, a brokerage account and two retirement accounts.
THE PROBLEM
The settlement was being negotiated on stated values, without the tax embedded in each asset.
WHAT WE REVIEWED
- Cash flow
What will each person’s income and support look like after the divorce? - Filing status
Should they file jointly or separately for the current year? - Asset basis
Which assets carry built-in gains that make them worth less after tax? - Business interest
How is the business valued, and how will a buyout be structured and taxed? - Retirement accounts
Is a QDRO needed to divide the 401(k) without tax or penalty? - Home sale
How much of the gain can each person exclude? - Year-end planning
What changes once the divorce is final before December 31?
THE STRATEGY
- After-tax value of each settlement option compared
- Business buyout structure reviewed
- QDRO and retirement division coordinated
- Post-divorce projection for each spouse
THE RESULT
One coordinated plan instead of separate decisions. Any tax effect depends on the client’s actual facts, so we don’t show a savings figure for a hypothetical example.
Hypothetical scenario for illustration only. It does not describe a specific client and does not promise any result.
LEARN FIRST
Marriage and divorce taxes, explained.
Questions about marriage, divorce and taxes
Should we file jointly or separately?
Filing jointly usually costs less, but separate returns can make sense to limit liability for a spouse’s return or for certain student-loan plans. We compare both.
Should a prenup be reviewed for taxes?
Yes, especially with business interests or appreciating assets. Tax treatment affects what each spouse actually keeps.
Is alimony still deductible?
Not for divorce agreements executed after 2018. The payer can’t deduct it, and the recipient doesn’t report it as income.
Are property transfers in a divorce taxable?
Transfers between spouses incident to divorce are generally tax-free, but the receiving spouse takes the original basis, which can carry a future tax bill.
How are retirement accounts divided?
Employer plans usually require a qualified domestic relations order (QDRO) to divide them without immediate tax or penalty.
Who claims the children?
Generally the custodial parent, unless they release the claim in writing. Some credits follow different rules.
Do you work with my attorney?
Yes. We provide the tax analysis; your attorney handles the legal advice and the agreement.
Your tax return tells us what happened. Your tax plan determines what happens next.
SCHEDULE A CONSULTATIONBest for individuals with significant assets, a business or a complex settlement. We work alongside your attorney.