### Question
What does qualified pre-1985 instrument mean?


### Answer
**Qualified pre-1985 instrument** has the following meaning in *26 U.S.C. § 152*:

> 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**

