CDS Cheat Sheet 2026

The 30 highest-yield CDS facts, distilled from real exam questions. Print it, save it as a PDF, or study it here — free, no sign-up.

1. In divorce financial planning, 'income imputation' refers to: → Attributing income to a spouse based on what they could earn if fully employed
2. Which document formally initiates divorce proceedings in most U.S. states? → Petition for dissolution of marriage
3. Ambiguous loss in the context of divorce most commonly refers to: → Grieving a spouse who is still physically present but emotionally absent
4. Somatic symptoms commonly associated with divorce-related stress include all of the following EXCEPT: → Improved immune function
5. Which IRS relief provision may protect an innocent spouse from liability for tax deficiencies caused by errors or fraud on a jointly filed return? → IRC Section 6015 (Innocent Spouse Relief)
6. What is a common psychological issue faced by individuals after divorce? → Loneliness and depression
7. Research on gender differences in post-divorce adjustment indicates that compared to divorced women, divorced men are more likely to: → Remarry quickly and have larger social support networks
8. What is a 'marital settlement agreement' (MSA)? → A written contract between divorcing spouses resolving all issues of their divorce
9. Which of the following best describes 'parental alienation syndrome' concerns in a divorce context? → A pattern where one parent manipulates the child to reject the other parent
10. What is the significance of peer review in case documentation & evidence management for CDS professionals? → It promotes accountability, knowledge sharing, and quality improvement
11. What is the significance of peer review in interview techniques & communication for CDS professionals? → It promotes accountability, knowledge sharing, and quality improvement
12. Why is financial stability important during a divorce? → It can help alleviate anxiety about the future
13. What ethical consideration is most relevant to ethical obligations & professional conduct in CDS practice? → Maintaining confidentiality and acting in the best interest of stakeholders
14. Which type of annuity is most difficult to divide in divorce because surrender charges and loss of guaranteed features may significantly reduce its value? → Variable annuity within the accumulation phase
15. Which of the following is typically NOT a ground for fault-based divorce in U.S. states that still recognize fault? → Career incompatibility
16. After divorce, only one parent can claim the Child Tax Credit. This credit is generally available to: → The parent who claims the child as a dependent
17. Child support payments received by the custodial parent are treated how for federal income tax purposes? → Neither deductible by the payor nor taxable to the recipient
18. Which documentation practice is most important for legal frameworks & regulatory standards in the CDS field? → Maintaining complete, accurate, and timely records
19. A client who insists on litigating every minor divorce issue despite high costs is most likely driven by: → Unresolved grief and a need for control or continued connection
20. After a divorce is finalized, which beneficiary designations should be reviewed and updated immediately? → Life insurance policies, retirement accounts, and any payable-on-death accounts
21. Which method assigns each spouse the retirement benefits they individually earned during the marriage, leaving both parties' accounts intact until retirement? → Separate interest approach
22. Under IRC Section 1041, what is the tax consequence when one spouse transfers appreciated property to the other spouse incident to divorce? → No gain or loss is recognized by the transferor
23. What is the purpose of a 'survival clause' in a divorce settlement agreement? → It ensures the agreement remains valid even after the death of one party
24. In Certified Divorce Specialist, what role does ethical obligations & professional conduct play in ensuring client/stakeholder satisfaction? → It builds trust through demonstrated competence and consistency
25. A Certified Divorce Specialist is asked to mediate between two attorneys representing their clients. This is known as: → Representative mediation
26. Which concept requires a spouse to have lived in a state for a minimum period before that state's courts can grant a divorce? → Residency requirement
27. What is a 'QDRO' (Qualified Domestic Relations Order) used for in divorce? → Dividing retirement plan benefits between divorcing spouses without tax penalties
28. Which technology trend is most likely to impact ethical obligations & professional conduct in the CDS field in coming years? → Digital tools for enhanced data collection, analysis, and reporting
29. How can the emotional well-being of a spouse be maintained during a divorce? → Seeking professional counseling or support groups
30. How should a CDS professional handle a situation where case documentation & evidence management protocols conflict with practical constraints? → Document the conflict and seek guidance from appropriate authorities