Stewart, Tracy <br/><br/>
Divorce traps :   Portfolios harboring unrealized gains 

<br/><br/> The article presents a case of a married couple who are in the final stages of negotiating their divorce which highlights the importance of monitoring unrealized gains and losses, as well as understanding the tax consequences of dividing different types of accounts. It outlines key takeaways for accountants to consider from the scenario, including reviewing the property settlement agreement before execution and using the conversation as an opportunity to educate the client.