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. 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)
2. What is a common psychological issue faced by individuals after divorce? → Loneliness and depression
3. What is the significance of peer review in case documentation & evidence management for CDS professionals? → It promotes accountability, knowledge sharing, and quality improvement
4. What is the significance of peer review in interview techniques & communication for CDS professionals? → It promotes accountability, knowledge sharing, and quality improvement
5. Why is financial stability important during a divorce? → It can help alleviate anxiety about the future
6. What ethical consideration is most relevant to ethical obligations & professional conduct in CDS practice? → Maintaining confidentiality and acting in the best interest of stakeholders
7. 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
8. 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
9. Which documentation practice is most important for legal frameworks & regulatory standards in the CDS field? → Maintaining complete, accurate, and timely records
10. 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
11. 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
12. 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
13. 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
14. 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
15. How can the emotional well-being of a spouse be maintained during a divorce? → Seeking professional counseling or support groups
16. 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
17. Under the Uniform Child Custody Jurisdiction and Enforcement Act (UCCJEA), which state typically has jurisdiction over a child custody case? → The child's home state, where the child has lived for at least six months
18. How does continuing education relate to legal frameworks & regulatory standards for CDS certified professionals? → It ensures professionals stay current with evolving standards and best practices
19. What is a common challenge professionals face when applying ethical obligations & professional conduct principles in Certified Divorce Specialist? → Balancing theoretical knowledge with practical application
20. In a parenting plan, what does a 'right of first refusal' clause typically require? → A parent to offer the other parent childcare before using a third party
21. What is the role of a lawyer during mediation? → To provide legal advice and ensure the client's rights are protected.
22. When property is transferred between divorcing spouses under IRC Section 1041, what tax basis does the recipient (transferee) take in the property? → The transferor's adjusted basis (carryover basis)
23. Which of the following best describes a key competency required for ethical obligations & professional conduct in CDS certification? → Critical thinking and evidence-based decision making
24. Which quality improvement method is most applicable to interview techniques & communication in Certified Divorce Specialist? → Plan-Do-Check-Act (PDCA) continuous improvement cycle
25. Which documentation practice is most important for case documentation & evidence management in the CDS field? → Maintaining complete, accurate, and timely records
26. What ethical consideration is most relevant to legal frameworks & regulatory standards in CDS practice? → Maintaining confidentiality and acting in the best interest of stakeholders
27. In a high-conflict divorce, a CDS specialist should recommend which approach to parenting communication? → Suggest using a documented co-parenting communication app or written logs
28. How can children typically react to their parents' divorce? → Sadness, anger, and confusion
29. What is the significance of asset division in divorce? → To equitably divide property and assets.
30. In Certified Divorce Specialist, what role does interview techniques & communication play in ensuring client/stakeholder satisfaction? → It builds trust through demonstrated competence and consistency