What strategies can be implemented to avoid capital gains tax during a divorce?

One strategy to avoid capital gains tax during a divorce is to transfer assets between spouses as part of the divorce settlement, as transfers between spouses are typically not subject to capital gains tax. Another strategy is to sell assets before the divorce is finalized to realize any gains while still married, as this can potentially reduce the tax liability. Consulting with a tax professional or financial advisor can help in developing a tax-efficient divorce strategy.