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
There was a time when paternity could not be proven, only assumed. A child’s father was the person who acted as the father, whether he was a biological parent or not. Now that genetic testing is available and we can prove...more
In March of 2009, the California Supreme Court upheld a decision that allows legal guardians to adopt children after they have resided with the guardians for a period of two years....more
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
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
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
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 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 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 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
The following are select tax topics affecting individuals and businesses for tax year 2012.
Personal Exemptions: The personal exemption is $3,800 for 2012, an increase of $100.
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
A relatively quiet Illinois Supreme Court gave little indication of its leanings last week during oral argument in DeHart v. DeHart....more
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
In This Issue:
- 2013 – What's On the Horizon
- Changes Confirmed
- Changes Expected In 2013 But No Implementation Date
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
The Illinois Supreme Court has posted its docket for the impending January term, and the Court will hear argument in five civil cases.
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
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