### Question
How does the law define qualified pre-1985 instrument?


### Answer
Under *26 U.S.C. § 152*, **qualified pre-1985 instrument** is defined as:

> any decree of divorce or separate maintenance or written agreement—


(i) which is executed before January 1, 1985,


(ii) which on such date contains the provision described in subparagraph (A)(i), and


(iii) which is not modified on or after such date in a modification which expressly provides that this paragraph shall not apply to such decree or agreement

#### Citation:
  - *26 U.S.C. § 152*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS**

