The just-enacted tax act includes a provision to help save the exemption equivalent of the first spouse to die.

FORBES: You Still Need to Plan Your Estate

The exemption equivalent of the first spouse to die is wasted.

FORBES: You Still Need to Plan Your Estate

Note that innocent spouse claims have already bogged down the IRS, which expects to devote the equivalent of 700 full-timers this year to answering them.

FORBES: The New Divorce Court

Some health insurance companies view a legal separation as essentially the equivalent of divorce, and so they will not continue coverage for a separated spouse.

FORBES: Three of the Most Frequently Asked Questions About Health Insurance, Life Insurance and Social Security After Divorce