The United States Congress is working on tax reform. Under one plan, the existing deduction for alimony payments would be eliminated. There is a grandfather clause for tax obligations in place on or before December 31, 2017, so existing agreements might be protected, if that remains unchaged. The question for divorce lawyers is: ”Should we take affirmative steps in the future to protect our clients from future changes in tax laws?” One solution might be to include a standard provision in all agreements “that might say something like the following: ”This agreement is based upon tax laws existing at the time of the execution of this agreement, and should tax law substantially change, such change shall constitute a substantial change in circumstances warning a modification of this agreement.” Food for thought.