The tax law includes a complex set of restrictions called the anti-frontloading rules to make it difficult for taxpayers to disguise property payments as alimony payments.

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The anti-frontloading rules are real and complex restrictions in the tax law designed to prevent taxpayers from disguising non-deductible property payments as alimony payments. These rules require alimony payments to be spread out evenly over a certain period, among other requirements.

The Tax Law Includes a Complex Set of Restrictions Called