Breaking Up May Get Harder To Do: How the New Tax Laws Change the Tax Treatment of Alimony

The tax treatment of alimony will change starting in 2019. The payor spouse will no longer be able to deduct the alimony payments and the recipient spouse will no longer pay taxes on the receipt of the alimony. The income will now be taxed at the higher payor rate, resulting in more taxes to the government. Nothing will change for parties who are already paying alimony pursuant to property settlement agreements or court orders containing alimony payments. Read More

Happy Holidays: A Tale of Two Households

The holidays can be an emotional period for many families and an uncertain custody schedule will only lead to additional stress. A well-written custody order can help resolve most of the issues that will arise during the holidays before they become a problem. Read More

Why the Superior Court Deviated from the Guidelines to Substantially Increase This Father’s Child Support

As practitioners, we are often faced with cases where a party, or both parties, have remarried. While it is commonly understood that the new spouse’s income is not income directly available for support, this case reinforces the notion that the other spouse’s income can provide justification for deviation from the guidelines to the extent it makes the payor spouse’s income more available for support. Read More

Embryo Issues in ‘Modern Family’ Law: Sofia Vergara and More

Assisted reproductive technologies (“ART”) have become increasingly common in our society. Issues involving ART continue to garner news headlines. Just this summer, Modern Family actress, Sofia Vergara, and her ex-fiancé, Nick Loeb, have been in the spotlight as they battle over the frozen embryos they created during the course of their relationship which ended in the Spring of 2014. Read More

Cash Flow Available for Support — Not Necessarily Income Reported on Tax Returns

Every year individuals file tax returns reporting the income they earned in the prior year for the purposes of paying their federal and state income taxes. However, a taxpayer’s income as reported on his or her tax return is only a starting point and is not necessarily the income a court will consider in determining a payor’s income available to pay support. Read More

Interim Issues for Special Relief During Pendency of Divorce

Often interim issues crop up during the pendency of a divorce case that require the Court’s attention before a final resolution on the economic issues and the entry of a divorce decree. Read more about interim issues for special relief here. Read More