Klein published an article in the Trusts & Estates magazine describing how the 2017 Tax Cuts and Jobs Act changed how income from certain trusts is taxed during a divorce. She urges practitioners to take care in the trust creation process during a marriage and carefully analyze the tax impact of trusts in the event of divorce. Additionally, if a couple enters the divorce process, previously-created trusts should be reviewed and amended if possible and appropriate; another option is to factor tax implications into divorce settlement negotiations, or present them as evidence to a court.