Adoption

News & Analysis as of

SPECIAL BENEFITS: Employers can pay adoption expenses for their employees

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

Adoption Basics: Stepparent Adoptions

It is often said that 50% of all marriages end in divorce. Whether that statistic is true or not (some say not), I find myself helping many blended families with stepparent adoptions. Many of my cases are ones where the...more

New Jersey Law Allows Adoptees Access to Birth Certificates

On Tuesday, May 27, 2014, Governor Chris Christie signed a bill into law that allows adoptees access to their original birth certificates effective January 1, 2017. Under the amended law, N.J.S.A. 26:8-40.1, adoptees will be...more

Adoption Tax Credit for Same Sex Couples

Under The Internal Revenue Code Section 36C, an individual taxpayer may claim an adoption credit for qualified adoption expenses paid or incurred by the taxpayer. The total qualified adoption expenses that may be claimed as a...more

Fifth District Reinstates Judgment Of Adoption

On May 21, 2014, the Fifth District Court of Appeal released: In the Matter of the Adoption of D.P.P., No. 5D13-1766 (Fla. 5th DCA May 21, 2014) (Not final until disposition of timely filed motion for rehearing), reversing an...more

Palm Beach County United for Children with Pinwheels

On any given day in the state of Florida, there are approximately 750 children ready to be adopted from foster homes with no identifiable family. There are also over 50,000 children in Florida who are neglected or abused,...more

Alabama Legislative Update - Week 4: Getting Down to Business

The Alabama Senate is required to vote on sunset legislation by the tenth legislative day and, under current procedures, each sunset bill has to be individually considered by the Senate. ...more

IRS Releases Q&A on Elections and Reimbursements in Cafeteria Plans Post-DOMA

On December 16, the IRS released Notice 2014-1, providing additional guidance on administration of employee benefit plans in light of the Supreme Court’s June 26, 2013 decision in United States v. Windsor. Windsor invalidated...more

Should Biological Fathers Receive the Same Leave Benefits as Adoptive Parents?

Maybe you saw this article “Standing Up for the Rights of New Fathers,” in the New York Times a few weeks ago about the new dad, a reporter for CNN, who filed a discrimination claim with the EEOC against Time Warner (CNN’s...more

The Supreme Court's Decision on DOMA. An Uncertain Future for Oklahoma Employers.

The United States Supreme Court’s recent ruling in United States v. Windsor declared the Defense of Marriage Act ("DOMA") unconstitutional. Windsor mandates federal recognition of same-sex marriages from the twelve states...more

Birth Father’s Rights and Obligations in Adoption #AdoptionAttorney

Pending before the United States Supreme Court is a case nicknamed after a young girl that two families are fighting for. “Baby Jessica” lived with her adoptive parents for two years before they suddenly lost custody. ...more

Taiwan and Ethiopia implement the U.S. Pre-Adoption Immigration Review (“PAIR”) requirement

The U.S. Pre-Adoption Immigration Review (“PAIR”) process provides systematic safeguards for prospective adoptive children and parents. Under PAIR, United States Citizenship and Immigration Services (“USCIS”) will review a...more

Insight on Estate Planning - June/July 2013: Estate planning for adopted children and stepchildren

For those who have adopted children or unadopted stepchildren, estate planning is critical to ensure that their property is distributed the way they desire. For those who are unmarried and in a long-term relationship with...more

Three More Agencies Adopt the Uniform State Test

Three more state agencies have announced that they will be adopting the new national MLO test with the Uniform State Content. The Wyoming Division of Banking, Indiana Secretary of State, and Montana Division of Banking and...more

12 Things You Should Know About Private Adoptions In Utah

12 THINGS YOU SHOULD CONSIDER IN PRIVATE/INDEPENDENT UTAH ADOPTIONS: 1. Finding a birth mother: Paid facilitators are illegal in Utah. Only licensed agencies may be paid for matching services under Utah law. Even...more

Tax Issues for Same-Sex and Non-Traditional Couples

Tax issues are among the many legal challenges same-sex and non-traditional couples face. Currently the Defense of Marriage Act of 1996 (DOMA) requires that under federal law marriage is between a man and a woman. Our federal...more

What's New for Tax Year 2012 (When Filing in 2013)

The following are select tax topics affecting individuals and businesses for tax year 2012. Individuals - Personal Exemptions: The personal exemption is $3,800 for 2012, an increase of $100. Alternative...more

American Taxpayer Relief Act of 2012: Expanded Roth Conversions and Other Benefit and Retirement Related Provisions

On January 2 , 2013, President Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8) (the “Relief Act”) into law. While the principal intention of the Relief Act was to avert the key elements of the “fiscal cliff” by...more

Argument Report: Can Lack of Testamentary Capacity Be Proven From the Will Alone?

A relatively quiet Illinois Supreme Court gave little indication of its leanings last week during oral argument in DeHart v. DeHart....more

Fiscal Cliff Legislation - Employee Benefits and Compensation Provisions of Interest

Earlier this month we notified you that that under the American Taxpayer Relief Act of 2012—i.e., the “fiscal cliff legislation”—Congress extended the ability of employers to pay or reimburse an employee on a tax-free basis...more

A Month in UK Employment Law - January 2013

In This Issue: - 2013 – What's On the Horizon - Changes Confirmed - Changes Expected In 2013 But No Implementation Date ...more

Summary of Income Tax Provisions in the American Taxpayer Relief Act of 2012

As you no doubt are aware, Congress just passed, and the President just signed into law, the American Taxpayer Relief Act of 2012 (the “Act”). The Act is effective as of January 1, 2013. This summary addresses certain of...more

Illinois Supreme Court Will Hear Five Civil Cases During January Term

The Illinois Supreme Court has posted its docket for the impending January term, and the Court will hear argument in five civil cases. ...more

Legal Alert: The Fiscal-Cliff Tax Relief Affected Benefits, Too

As most everyone knows by now, Congress adopted, and President Obama signed, legislation – the American Taxpayer Relief Act (the "Act") – that resolves many elements of the so-called "fiscal cliff," i.e., the various tax...more

2013 Expiring and Changing Employee Tax Provisions

With the fiscal cliff approaching in 2013, several favorable tax provisions affecting individuals and businesses are set to expire. Given this uncertainty, employers must prepare for changing payroll taxes and new limits on...more

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