Add to that list:
4. Divorces are being initiated to show expenses and "reduce" wealth ;)
4. Divorces are being initiated to show expenses and "reduce" wealth ;)
It's the dumbest thing I've ever heard of when I first looked into taxes when thinking about getting married. We seriously thought about not getting married on paper because of it.
I imagine it's not a super common problem in the general population. But for the HN demographics, two high earning bay area tech people getting married is pretty common, and they'll often be hit with the penalty.