Practical perspectives for contemporary legal challenges.
While having two parents who live not only in the same state, but within a reasonable driving distance from each other is ideal, this may not always be possible. Sometimes a move out of state is necessary due to employment, family, health, or remarriage. Other times, the ability to provide for a better standard of …
Continue reading “6 Factors to Consider When Deciding Relocation in Child Custody Cases”
The length of time you should keep tax records depends on the action, expense, or event which the records will substantiate. Generally, you should keep records until the statute of limitations period for an audit or assessment of that tax return expires: 3 YEARS from the date you filed your original return or 2 years …
Continue reading “How Long Should You Keep Your Tax Records?”
The IRS recently issued a Chief Counsel Memorandum clarifying when a family member of a 2% shareholder in an S corporation is entitled to a deduction under Section 162(l) of the Internal Revenue Code (the “Code”) for health plan insurance premiums paid for coverage provided to the family member by the S corporation. Chief Counsel …
A substantially equal parenting time is in effect, and bags are packed. The only problem is that your child is refusing to get into the car to start their parenting time with the other parent. Now what? If your child is resisting going with the other parent, it can first be helpful to determine the …
Continue reading “Parenting Time: What Happens If A Child Refuses to Go to the Other Parent’s Home?”
Certain qualified retirement plan errors are now easier to fix under the new expanded IRS self-correction procedures. On April 19, 2019, the IRS released the revised Employee Plans Compliance Resolution System (“EPCRS”) under Revenue Procedure 2019-9. EPCRS allows employers of all sizes to identify and correct retirement plan errors under the Self-Correction Program (“SCP”), Voluntary …
Continue reading “IRS Expands Self-Correction Procedures for Retirement Plans”
Arizona Family Courts, like all courts dealing with the trauma and fluid emotions surrounding the break-up of families, constantly grapple with the issue of where to draw the line when it comes to resolving parenting disputes between parties. How far should the Court go in micromanaging decisions regarding the raising of children (i.e., adopting a …