(a) The court may not delay or reserve a custody decision under AS 25.24.150(f) or an issue of property division under AS 25.24.160(c) unless

1. (1) each party, and the guardian ad litem if one has been appointed under AS 25.24.310, expressly agrees on the record to the delay or reservation; or
2. (2) a party who moves for an order of delay or reservation shows good cause and the court finds that the interests of a party opposing the motion will not be jeopardized by the delay or reservation.

(b) The court may not grant a motion under (a)(2) of this section if the court finds that granting the motion would

1. (1) put the opposing party's interests substantially at risk due to the death of the other party before a final disposition of the marital property;
2. (2) diminish the ability of the party opposing the motion to protect the value of assets not in the party's control;
3. (3) not be in the best interests of each minor child whose custody would remain unresolved if the motion were granted;
4. (4) have adverse tax consequences for the opposing party; or
5. (5) have adverse consequences on the opposing party's ability to maintain existing health insurance coverage.