What is an AFI? How is it used in my case?
Arbitration vs. Trial
Why does my spouse have an interest in my separate business?
Does my spouse's affair have an impact on my divorce case?
Parenting Time in Arizona - What Does it Mean?
If I won my case, why do I need to worry about an appeal?
What is a Parenting Coordinator and Why Do We Need One?
What is arbitration?
What are the advantages of mediation?
How much will I receive in spousal maintenance?
Do same sex couples have the same legal rights as other couples?
What are the steps of an appeal?
What is Opting Out?
How is litigation involving spouses handled in Arizona?
Is a trial my only option during a divorce?
Fighting for Education Rights: Equal Justice for Pregnant and Parenting Students
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?
Divorce or separation agreements often require one spouse to maintain life insurance as security for their support obligation. Attorneys often do not address the tax implications if the insured spouse owns the policy. ...more
On Friday October 17, 2014, same sex marriages became legal in Arizona. What are the changes that Arizona employers and their HR professionals need to be aware of?
1. The definition of spouse in employee manuals and...more
Is a quiet or silent trust illusory? The question is intentionally ambiguous. Is the question whether the trust itself is illusory, or just its quietness? A quiet or silent trust has been defined as “an irrevocable trust...more
The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.4%. This is up from September's 2.0% rate. The applicable federal rate ("AFR") for use with a sale to a defective...more
Health & Welfare Plans -
Health Care Reform: FAQ Part XVI Addresses Insurance Exchange Notice and 90-Day Waiting Period Requirement.
The Treasury, the Department of Labor and the Department of Health and Human...more
In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor and supplemental guidance in Revenue Ruling 2013-17, the Internal Revenue Service has issued Notice 2013-61, providing optional special administrative...more
A few weeks after the Internal Revenue Service (IRS) stated that it will apply a “place of celebration” rule in recognizing same-sex spouses for purposes of the Internal Revenue Code (including with respect to employee...more
Editor's Overview -
Health care issues make the headlines once again in this month's ERISA Litigation Newsletter. Tzvia Feiertag first provides practical and timely tips for insured ERISA health plan sponsors on...more
Defense of Marriage Act -
IRS Issues Guidance Recognizing Same-Sex Marriage for Federal Tax Purposes:
In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor, which struck down the Defense of Marriage...more
The Defense of Marriage Act (DOMA) defines marriage at the federal level as a legal union between one man and one woman and excuses states from any obligation to recognize same-sex marriages recognized in any other state. As...more
In dramatic fashion, and with some historic footnotes, the 2013 Minnesota Legislature concluded its work last week....more
1. Loss of Health Insurance. Upon the finalization of a divorce, a spouse is no longer legally a dependent of the other spouse and therefore cannot legally be covered as a dependent on a spouse’s health insurance policy. As a...more
Never before has collaboration become so important in meeting the needs of high net worth clients. Faced with so much uncertainty, the most important role of the advising team is to focus on what they can help the client...more
New York employers are now required under recently effective amendments to the New York State Tax Law to report the availability of dependent health care coverage to employees when filing mandatory quarterly wage and new hire...more
Presentazione di Nicola C. Salerno a Bologna (11 Febbraio 2011):
- proiezioni della spesa sanitaria,
- riforma federalista in sanità,
- regolazione e finanziamento multipillar.
Università di Bologna,...more
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