Dependency Exemptions - Who Gets to Claim the Kids on Their Taxes?

Check out this Forbes article about parents who get divorced and how to claim children for tax exemptions. The author questions whether even fighting over dependency exemptions is a good idea. When our firm drafts Separation Agreements for our clients, we almost always include a clause about how the parties agree to execute any forms necessary to effectuate the agreement, including any tax forms like the ones talked about in this article.