Who pays attorney fees in a divorce proceeding?
Should I Get a Job While Going Through My Divorce? Can I Quit My Job?
If I wasn't happy with my lawyer, can I appeal and show evidence I wanted to present?
Can my ex-spouse see our children if he/she does not pay the court ordered child support?
End Game in the Fight Over Same Sex Marriage?
What is Mediation?
Can I collect my judgment if the other side is appealing?
What do we do with the children once the divorce action is filed?
Can I complete my divorce without a trial?
Can I appeal a dissolution?
What is a Resolution Management Conference?
What is an appeal and how do I know if I should appeal?
What is a petition for dissolution of marriage and what does it mean to serve the petition?
How long will it take for my divorce to be final and how much will it cost?
What is spousal maintenance and how is it determined in Arizona?
Protecting Separate Property in Arizona: Basic Principles
How Can I Make the Most Out of the First Meeting?
Can I appeal my divorce case?
Civilized Divorce through Mediation
Yours, Mine and Ours (not yet!): An Update on the Patentability of Human Genes
As federal and state agencies and courts further examine the implications of the Supreme Court of the United States’ ruling on same-sex marriage in U.S. v. Windsor, the laws and regulations governing employee benefits for...more
Same-Sex Spouses are Spouses for Qualified Plan Purposes -
On July 26, 2013, in United States v. Windsor, the United States Supreme Court held that the prohibition against recognizing a same-sex spouse as a spouse for...more
On July 9, 2014, in Citizens State Bank Norwood Young America v. Gordon Brown, et al., the Minnesota Supreme Court held that Minnesota's Uniform Fraudulent Transfer Act ("MUFTA") may be applied to transfers of assets made as...more
On July 8, the CFPB released guidance designed to ensure equal treatment for legally married same-sex couples in response to the Supreme Court’s decision in United States v. Windsor, 133 S. Ct. 2675 (2013). ...more
The CFPB issued an interpretive rule to clarify that when a borrower dies, the name of the borrower’s heir generally may be added to the mortgage without triggering the Bureau’s Ability-to-Repay rule. This clarification will...more
In Private Letter Ruling 201423043, (“PLRs” only apply to the taxpayer involved but are often used as “guidance”, and not “precedent”, by taxpayers and the IRS.) the IRS ruled that a surviving spouse could roll over her...more
..Twitter’s leadership was thrown into disarray on June 12 after Ali Rowghani resigned suddenly as the company’s chief operating officer amid a dispute with Chief Executive Dick Costolo. Twitter’s stock has fallen about 42...more
A major reason that employee benefits, such as employer- provided healthcare and retirement plans, exist is that they provide a tax-advantaged way for an employer to provide additional compensation to an employee, her spouse,...more
Employers have been considering the impact on benefit programs, including the qualified retirement plans, of the U.S. Supreme Court’s decision recognizing the validity of same sex marriages. In September, 2013, the IRS issued...more
The Treasury Department and Internal Revenue Service (“IRS”) have issued Notice 2014-9 (the “Notice”) and related Frequently Asked Questions (“FAQs”) providing much anticipated guidance on the application of the Supreme...more
No. 12-0983, McAllen Hospitals, LP v. State Farm County Mutual Insurance Company of Texas - The Court addressed some of the mechanics of Hospital Lien Statute (Texas Civil Practice and Remedies Code chapter 55). State Farm...more
Sponsors of qualified retirement plans know that, generally speaking, plan benefits cannot be taken from a participant through legal process or otherwise be assigned to anyone other than the participant. There is an exception...more
On June 26, 2013, the U.S. Supreme Court, in the landmark case, United States v. Windsor, found the provisions of that portion of the “Defense of Marriage Act” (“DOMA”) which provided that only opposite-sex individuals could...more
To address concerns about the vulnerability of foster care children to credit reporting problems, the CFPB has published three action letter templates for child welfare caseworkers to send to credit bureaus if they find...more
The Internal Revenue Service recently furnished employers with welcome guidance concerning coverage of same-sex spouses in qualified plans.
In a new Notice, the Service discusses how qualified arrangements such as...more
Following the Supreme Court’s decision in United States v. Windsor, the IRS announced in Revenue Ruling 2013-17 that lawfully married same-sex couples would be treated as married for all Internal Revenue Code purposes. On...more
Following the U.S. Supreme Court's decision in United States v. Windsor on June 26, 2013, the Internal Revenue Service (“IRS”) stated that qualified retirement plans (e.g., profit-sharing, 401(k), pension plans, etc.) must...more
On April 4, 2014, the Internal Revenue Service (the “IRS”) issued Notice 2014-19 (the “Notice”), which provides guidance regarding the application to qualified retirement plans of the U.S. Supreme Court’s decision in United...more
Shortly after the U.S. Supreme Court ruled (in U.S. v. Windsor) that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the IRS announced that same-sex marriages will be recognized for federal tax...more
The IRS has issued Notice 2014-19, which provides anticipated guidance for sponsors of qualified retirement plans on complying with last year's Supreme Court ruling in United States v. Windsor. That decision deemed...more
On June 26, 2013, when the Supreme Court determined that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the tax and benefit plan implications were unclear. Later, in Revenue Ruling 2013-17, the...more
The recent release of Notice 2014-19 and IRS FAQs provide some initial pieces of the guidance that the IRS first promised in September 2013 regarding administrator obligations when amending employee benefit plans to account...more
Last week, the IRS released Notice 2014-19, which provides guidance on the application to retirement plans of the Supreme Court’s decision in United States v. Windsor, which found Section 3 of the Defense of Marriage Act...more
Employers and participants alike have been anxiously waiting for further guidance from the Internal Revenue Service (IRS) on how marriages of same-sex couples will be treated for purposes of qualified retirement plans. On...more
The IRS has published Notice 2014-19 and related FAQs regarding the application of the Supreme Court’s decision in United States v. Windsor and Rev. Ruling 2013-17 to qualified retirement plans. All retirement plans should be...more
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