BobKamman
Level 15
07-07-2020
06:19 PM
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There are states like California where the divorce does not become final until a certain period of time after the decree. I think the delay also applies to decrees of separate maintenance -- and the IRS language is directed at situations like that. I think I've seen only one "legal separation" decree in 45 years -- in a situation where the spouses wanted to keep health insurance coverage and survivor benefits from an employer.