Building Tax-Proof Divorce Instruments: How IRS Recapture Rules Can Impact Your Clients Settlement Agreements

Introduction:
Most, if not all family law attorneys are familiar with the alimony recapture rules.  Their intended purpose is to safeguard against the abuse of the tax structure of alimony (in some jurisdictions referred to as “maintenance” or “spousal support”) by

The Precarious Nature of the Emergency Custody Hearing: A Closer Look
                                                                                                                                                            

 What’s an “emergency”?

There are many serious circumstances which may arise that would justify pursuing an emergency temporary change of child custody. Where the threat of harm is great enough, these emergency orders are sometimes undertaken during “ex-parte” proceedings, which means the other party