NJSBA Family Law Section

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child support insurance policies and taxes

  • 1.  child support insurance policies and taxes

    Posted 06-27-2016 10:37 AM

    I am wondering whether the payout proceeds ($100,000) of a decedent spouse’s life insurance policy (which was initially purchased because it was court ordered in a divorce settlement to fulfill a child support obligation in the event of  death) is reported as the full value of the insurance policy on the estate tax return (estate is over $675,000). 

    If yes, is there any way you can take the FUTURE support obligations as a deduction?

    Doesn't paying estate tax on the insurance amount really defeats the purpose of the initial  court order? i.e. the amount should be used for the benefit of the children?

    Thanks for any help you can offer!

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    Samantha K. Boos, Esq.
    Casha & Casha, LLC
    [email protected]
    Montville, NJ
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