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Will the Alimony Tax Change Pressure Couples to Finalize their Divorce in 2018?

As we have previously covered here,  The Tax Cuts & Jobs Act of 2017 Includes a Divorce “Penalty”  for divorces that take place after December 31, 2018 if they involve alimony.  Prior to this act, and up until December 31, 2018, alimony was tax deductible to the payor and taxable income to the recipient, which allowed for a shifting of taxable income to a lower tax bracket.  If an agreement is entered prior to the end of 2018, and this benefit is preserved, then it continues into future years, even if the amount is later modified.  This has led many couples, already in the divorce process, to consider whether they want to work on finalizing their case prior to the end of 2018 to preserve this option. Because some states, like Massachusetts, have waiting periods for finalizing a divorce, this law change raised a question: Does the deadline of December 31, 2018 apply to the divorce being finalized, or just having a written agreement completed? The answ...

Appeals Court Confirms Again, Verbal Agreements are not Good Enough to Modify Support

Guest Post from Julie Tolek * In the recent case of Smith v. Smith (17-P-765) , the Appeals court upheld a finding of not guilty of contempt of disobeying a court order to pay alimony, but vacated and remanded as to the retroactive modification of alimony made by the trial Judge due to the parties' verbal agreements, stating that retroactive modification of alimony requires findings “reflecting [the judge’s] consideration of all the factors mandated by” the statute. quoting Pierce v. Pierce, 455 Mass. 286 (2009). After a divorce which included an order for the husband to pay alimony, the parties agreed among themselves that the husband would pay less than the amount of alimony in their separation agreement. Relying on this agreement, the husband contributed financially to various expenses for his emancipated children, including payment toward a wedding, down payments for two of his children’s houses, and payment toward liabilities. After receiving a letter from the Wife’s att...

Accessibility with an Injury: The Problem with Sounding like your Mother

We recently published a post regarding the importance of making websites more accessible to all potential users where we provided some tips on improving accessibility.  Accessibility is not just an issue for those with long-term disabilities.  Access is often limited for individuals on a temporary basis due to an injury or surgery.  We asked Julie Tolek to write this follow-up post about her recent surgery and her experience with temporary Accessibility challenges. Accessibility with an Injury: The Problem with Sounding like your Mother a Guest Post from Julie Tolek * Note: I use an iPhone, so this article references iPhone specific settings and apps that may or may not (but should) be available on other devices. Earlier this year, I was scheduled to have shoulder surgery in March. I had been in pain and unable to use my arm properly for months, and when conservative treatments such as physical therapy and cortisone shots did nothing for the pain, I asked for an ...

Reducing the Barriers to Legal and Mediation Services: Making our Website Accessible to All

Guest post by Kristyn Stoia : Unless you’ve ever faced barriers while using a website, Web Accessibility is probably something that you’ve likely never heard of. However, there are numerous hurdles those with various impairments face when using the web, especially since the vast majority of sites aren’t designed with these needs in mind. A website is regarded to be Accessible when measures have been taken to make certain that obstacles are removed to give equal access to the user. It also means that regardless of someone's physical, mental, or cognitive condition that they are able to freely use a website to obtain information and services. Here at Skylark Law & Mediation, PC , we took numerous steps to ensure Accessibility for each and every one of our users. We strived to adhere to the WCAG Outlines for Accessibility which means creating a site that was perceivable, operable, understandable, and robust. In doing this, we took some specific measures: We began by addi...

How to be Divorced by the End of the Year

How long it takes to get divorced can be divided into three stages: Stage 1: How long does it take you to start your divorce process?  This is completely up to you and your spouse. Stage 2: How long does your divorce process take?  This can depend significantly on the type of process you choose.  Mediation is typically faster than going to court, for example. Stage 3: How long does it take for a divorce to become final once filed with the court?  In Massachusetts, once a divorce is finalized by approval of an agreement by a Judge or by a judgment after trial, there is still a waiting period before the divorce is final.  This is called the Nisi period.  In a Joint Petition for Divorce this waiting period is 120 days.  In a Complaint for Divorce this is a 90 day waiting period (though it's also important to note that a Complaint cannot go to Judgment until at least six months after the date of service). Given this 120 waiting period if you're lo...

Child Support Guidelines Update: Fixing the Double Counting of Health Care and Child Care Credits

Today, May 18, 2018, the court announced at the MCLE Family Law Conference that a new child support guidelines worksheet will be effective as of June 15, 2018.  The new worksheet is available here .  While the base Guidelines themselves have not changed, the language will be updated to reflect the changes to the worksheet (the new guidelines are expected to be released on May 22, 2018). The updates to the worksheet solves a few issues that arose from the use of the original worksheet.   There have been a lot of changes to support, both spousal and child support, in the last few months. While everyone is still picking over exactly what the  implications of the new Tax Cuts and Jobs Act are for alimony , we wanted to take time to review the current situation under the 2017 Child Support Guidelines.  Divorcing parties and practitioners alike should be mindful of these issues, even though a new form has been issued, because any cases for which child su...

Child Support Guidelines Update: Fixing the Table B Problem

Today, May 18, 2018, the court announced at the MCLE Family Law Conference that a new child support guidelines worksheet will be effective as of June 15, 2018. The new worksheet is available here . While the base Guidelines themselves have not changed, the language will be updated to reflect the changes to the worksheet (the new guidelines are expected to be released on May 22, 2018). There have been a lot of changes to support, both spousal and child support, in the last few months. While everyone is still picking over exactly what the implications of the new Tax Cuts and Jobs Act are for alimony , we wanted to take time to review the current situation under the 2017 Child Support Guidelines.  Divorcing parties and practitioners alike should be mindful of these issues, even though a new form has been issued, because any cases for which child support was set from September 15, 2017 to June 15, 2018 may now be modifiable. The first issue involves the original worksheet Table B...