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?
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?
Couples going through a divorce should remember this regarding taxes: You can still file a joint return, so long as you were still married as of December 31st....more
These abstracts are provided as a service to the readers of Rubin on Tax to advise them of articles that may be of interest to them, both as they are published and as a research tool...more
Florida taxpayers that apply for and receive a homestead exemption receive a reduction on their ad valorem taxes. Perhaps more importantly, the homestead become subject to the "Save Our Homes" annual 3% limit on increases in...more
Alabama's recent news headlines have been dominated by the subject of same-sex marriage. There are very strong opinion on both sides of the issue, and Alabama has now joined the long list of states involved in litigation...more
Taxes Divorce 1955242Tax season is approaching quickly and couples who are going through a divorce need to determine how they are going to file. Certainly, this is a topic that you should discuss with your attorney and your...more
Marital agreements and trust agreements often employ the term “cohabitate” or “cohabitation.” Typically, these agreements provide for the end of trust distributions, alimony, occupancy of property, or other benefits, when the...more
Loss carry-forward is a frequently forgotten asset in divorces. Whether the loss arises from the operation of a business (Net Operating Loss) or sale of stocks (capital loss), it is a valuable asset which may be used to...more
The Internal Revenue Service (IRS) has released the 2014 version of Form 8839 (Qualified Adoption Expenses), as well as updated instructions. Taxpayers use Form 8839 to claim the adoption credit, an exclusion for...more
On January 6, Florida became the 36th state to recognize same-sex marriage. This development came as the result of several recent state and federal court decisions finding Florida's ban on same-sex marriage an...more
On August 21st, 2014, U.S. District Court Judge, Robert L. Hinkle, in the case of Brenner v. Scott, ruled that Florida’s constitutional and statutory bans on same-sex marriage were unconstitutional. Same-sex couples were...more
1. Should Mom and Dad give us the house as a gift now so that they don’t have to “give it to the government” later?
This is a common question that involves technical medical assistance rules. Generally, the best way to...more
A trustee who transfers trust property to a permissible appointee for the benefit of an impermissible appointee such that the fraud on a special power doctrine is implicated incurs no liability as a consequence, unless the...more
If divorcing your spouse is not difficult enough, those who are not legally divorced by December 31 must begin thinking at this time of year about tax planning as “married” individuals. The issue of tax filing becomes an...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
In our last blog post, we discussed estate taxes, federal gift taxes, and how non-citizen spouses are treated differently in the eyes of the law. Unfortunately, while husbands and wives can leave an unlimited amount of money...more
The federal estate tax marital deduction is one of the most important estate planning tools available to a married couple. The basic marital deduction rule is that, upon the death of the first spouse, the value of any...more
Especially if you have significant wealth, planning carefully for your future and the future of your loved ones is vital. Although many people are familiar with the basics of estate planning, from drawing up a will to naming...more
Yes. One of the effects of the Whitewood decision is that same-sex spouses are considered a “spouse” for purposes of Pennsylvania’s intestate succession process. A person domiciled in Pennsylvania who dies without a will is...more
By filing a joint income tax return, spouses make themselves liable for all of the income tax due on their combined income. While filing a joint return can provide significant advantages, it also can create an unfair burden...more
In This Issue:
- Unintended consequences: After divorce, review your
estate plan to avoid surprises
- Protecting your real estate assets
- How will the GST tax affect your estate plan?
On Monday, the Court of Appeals for the Fourth Circuit invalidated Virginia’s prohibition on same-sex marriages. Bostic v. Schaefer, Docket No. 14-1167 (4th Cir. July 28, 2014). The Fourth Circuit includes Virginia, Maryland,...more
Almost 40 years ago now, a young mother had the courage to give me up for adoption to my parents who could not themselves have children. All of my life, I have reaped the almost-unbelievable benefits of my biological mother’s...more
On June 27, 2014, the IRS published a letter outlining the steps taxpayers should take in order to obtain a refund for taxes paid on the value of employer-sponsored health coverage provided to an employee’s same-sex spouse....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
As a general rule, any beneficiary of a trust would have standing to seek its enforcement in the courts. The Restatement (Third) of Trusts is sending mixed signals as to whether the settlor of a trust, qua settlor, would have...more
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