A. Discuss the implications and your personal opinions of the Tax Cuts and Job Acts which changed tax deductions for alimony awards made before and after January 1, 2019.Those new rules are:

1. Alimony payments are no longer deductible by the payer for income tax purposes.

2. Recipients of alimony payments are no longer taxable income.

B. Define the differences between temporary alimony, rehabilitative alimony, and restitutional alimony.