Well, I had a case and this was several years ago in which the husband took $150,000.00 and prepaid the IRS taxes. We did not know that and he wanted to be in charge of all the taxes going forward and so what that would do was cause him to have $150,000.00 refund the next time, the next year after they were divorced. And that was a way that people can try to hide money, divert money for later, take money out of the estate so that you don’t have cash now to wok with.

Also, very important in 2018 the IRS rules were changed and alimony is no longer deductible for cases after 2018 and so that’s very important. We used to use that contractually a lot to mitigate taxes and that tool is no longer with us.