In an interesting article, Something Old Is New Again – The pros and cons of divorce from bed and board, published by Jerry S. D’Aniello, Esq. in the New Jersey Law Journal, 198 N.J.L.J. 919 (12/14/09), Mr. D’Aniello teaches that parties who enter into a divorce from bed and board pursuant to N.J.S.A. 2A:35-3 remain legally married; i.e., a divorce from bed and board offers an economic divorce but does not dissolve the marital bond. Thus, under federal law, 1 U.S.C. Sec. 7 and 28 U.S.C. Sec. 1738c, parties divorced from bed and board continue to be legally “married;” however, for federal income tax purposes, they are “unmarried.” I.R.S. Code Sec. 7703(a)(2), Garsaud v. Commissioner, 28 TC 1086 (Aug. 30, 1957).
Mr. D’Aniello teaches further that, generally, a person who is divorced from bed and board may be entitled to benefit from their spouse’s employer provided “family” or “spousal” health insurance coverage, and from the survival benefits from a spouse’s employer provided pension plan; HOWEVER, the terms of the insurance and pension plan need to be checked carefully, as some have exclusionary language, such that they may not be applicable to individuals who obtained a “legal separation.”
See related Blog Post: Divorce from Bed & Board — federal income tax Filing Status.
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NOTE: This Blog/Blawg, NJ Family Issues, is managed by Paul G. Kostro, Esq., an attorney/lawyer/mediator in Linden, Union County, New Jersey.
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