Phoenix Family Law Attorney Blog | Arizona Divorce Lawyers | Chandler Child Custody Law Firm tag:www.azdivorceattorneyblog.com,2009-12-03:/2102 2011-02-25T21:17:12Z Phoenix legal blog shares AZ family law news about divorce, child custody, child support, marital asset and debt division and modification of orders. Movable Type Enterprise 4.32-en Wife's murder trial could delay husband's plan for divorce tag:www.azdivorceattorneyblog.com,2011://2102.72847 2011-02-25T21:13:52Z 2011-02-25T21:17:12Z A nationally compelling murder case has somehow managed to become an interesting family law case. Or at least it presents an interesting divorce predicament related to marital property. If a wife kills her children, should the husband/father have to pay... Law Offices of Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 A nationally compelling murder case has somehow managed to become an interesting family law case. Or at least it presents an interesting divorce predicament related to marital property. If a wife kills her children, should the husband/father have to pay for her defense?

In January, a 50-year-old Florida mother allegedly shot and killed her teenage children. At the time, the father and husband was abroad. He's a colonel in the military and came home from serving his country to find out that he lost his two kids and that his wife is likely the shooter.

]> The defendant recently pleaded not guilty to the murders, and sources say that her trial could take a couple of years. She will be represented by public attorneys, which will save some money, but the trial could still be expensive. And the husband doesn't want to support his wife's defense.

In fact, the mourning father recently filed for divorce. He might have to wait on that decision, however, now that his wife and her defense attorney have requested that all of the family's assets be frozen. A judge has not yet ruled on the request, but if she grants it, it could mean that the defendant's husband won't have money to pay his divorce attorney.

A legal resource suspects that the wife in this case could have asked for the assets to be frozen as a way to protect her financial interests in the divorce. Unlike her husband, she doesn't have a divorce attorney at this point. She does, however, have a public defender and can make the argument that she needs the money from her and her husband's joint property in order to fund her defense.

The husband has responded to his wife's request in disbelief. He says, "I couldn't imagine there was anything else the defendant (his wife) could take from me." First his children, then the financial option to divorce and then his hard-earned money to defend the murders of his kids. Again, whether the assets will be frozen is yet to be determined. We will post an update when a decision is made.

Source

Myfoxtampabay.com: "Schenecker requests assets be frozen," 24 Feb. 2011

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Determining Support Under the Arizona Child Support Guidelines tag:www.azdivorceattorneyblog.com,2011://2102.72491 2011-02-24T20:23:55Z 2011-02-24T20:43:49Z In every child custody case, there will a determination of child support. To get an idea of what is involved in establishing a monthly amount, we look squarely to the Arizona Child Support Guidelines. Although adjustments may be made to... Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 In every child custody case, there will a determination of child support. To get an idea of what is involved in establishing a monthly amount, we look squarely to the Arizona Child Support Guidelines. Although adjustments may be made to the parent's respective support obligation, the family court judges are not quick to deviate from the results of the guidelines. Understanding how the guidelines calculate support will help you anticipate each parents' financial obligation.

What purposes do the child support guidelines serve?

The guidelines serve four very important purposes, as follows:

A. To establish a standard of support for children consistent with [the] reasonable needs of children and the ability of parents to pay.
B. To make child support orders consistent for persons in similar circumstances.
C. To give parents and courts guidance in establishing child support orders and to promote settlements.
D. To comply with state law... and federal law...

]> On consistency and predictability: without the guidelines, child support orders would vary significantly from one family to the next. Unfairness, or the perception of unfairness, is the obvious result of inconsistent support orders. In that regard, the guidelines have substantially improved the uniformity of such orders. And because the guidelines are uniformly applied to every child support case, they enhance settlement negotiations in family law cases throughout Arizona.

What are the assertions of the child support guidelines?

The guidelines include seven assertions, or premises, that predicate their application to every child support case. These are the premises for the guidelines:

One. The guidelines apply to all children. It makes no difference for child support purposes whether the parents were married or unmarried when the child was conceived or born. Nor does it matter whether the child is the parents' natural offspring or is legally adopted -- every child is covered under the guidelines.

Two. Child support is a priority financial obligation. The fact that a parent has other debts is not a consideration in determining his or her share of child support. Even when a parent seeks relief from his or her debts in bankruptcy, the child support obligation is not dischargeable.

Three. The duration and amount of spousal maintenance, if any is to be awarded, is determined by family court judge before the parents' respective child support obligations are established. There is one very important reason for this: spousal support is included in the recipient parent's gross income for child support purposes.

Four. Every parent has a legal duty to support his or her natural or adopted child. The financial support of a step-child, however, is voluntary and not mandatory.

Five. There may be circumstances when the custodial parent is required to pay child support. Hence, there is no absolute rule that the noncustodial parent must pay support to the custodial parent.

Six. Child support is calculated on a monthly income basis. Adjustments to the support are annualized to achieve a monthly figure. This allows for an equal monthly distribution of the cost item over the course of a year.

Here's one example: Say that a seasonally employed parent works six months per year in the tourism industry. To annualize that income, we take the total income earned in the six months, and then divide it by 12.

Here's another example: Say that three months of daycare expenses are incurred over the course of the summer, while the child is on break from school. The daycare costs would be totaled and then divided by 12, resulting in an annualized monthly amount.

Seven. The basic child support owed is capped when the parents' combined adjusted gross income reaches $20,000 per month. However, that doesn't prevent the parents from agreeing to a larger amount than the guidelines require in their separation agreement. Additionally, when there are more than six children, the basic child support obligation is capped with the sixth child.

What presumptions are made in the child support guidelines?
In any action involving child support, the amount resulting from application of the guidelines is presumed to be the amount the court shall order. The only exception to that presumption is if the result under the guidelines in a specific case would be unjust or inappropriate. In that event, the court may deviate from the guidelines, either by increasing the amount or by decreasing the amount.

Because the very well-being of a child is at issue, child support matters are of paramount concern in every divorce, legal separation, and paternity action. To learn more about how the Arizona Child Support Guidelines will affect your family's finances, contact the Law Offices of Scott David Stewart today. Our knowledgeable and experienced family law attorneys can review your child support matter and help you find the best solution to meet your child's needs.


Resources:

Arizona Judicial Branch: Child Support Calculator
http://azcourts.gov/familylaw/childsupportcalculator.aspx

Arizona Judicial Branch: Arizona Child Support Guidelines
http://www.azcourts.gov/familylaw/ArizonaChildSupportGuidelines.aspx

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Paternity test proves comic left behind more than comedic legacy tag:www.azdivorceattorneyblog.com,2011://2102.72092 2011-02-23T20:39:28Z 2011-02-23T20:42:14Z A friend of legendary stand-up star Sam Kinison has been greatly affected by the late star's 1992 death. Not only was Carl La Bove there when Kinison died in a car accident, but his life after the fact was a... Law Offices of Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 A friend of legendary stand-up star Sam Kinison has been greatly affected by the late star's 1992 death. Not only was Carl La Bove there when Kinison died in a car accident, but his life after the fact was a struggle due to financial hardship. How is Kinison related to his surviving friend's money problems?

According to reports, La Bove couldn't afford to make child support payments for a daughter who was never biologically his in the first place. In truth, La Bove was being targeted to make payments to a daughter who was Kinison's biological child.

]> It turns out that Kinison had an affair with La Bove's current ex-wife. La Bove and his ex divorced about 13 years ago, and since then, La Bove has struggled with trying to meet the child support terms of their divorce agreement. Because he owes so much in back child support, his freedoms have been limited. He has no passport, driver's license and his credit score has taken a beating.

In an attempt to get those liberties back, La Bove filed a petition to be forgiven his child support debt. He recently had a paternity test done that verified he wasn't the now 21-year-old's father. He argues that since he is not the father and wasn't thoroughly informed of his rights at the time when he signed the divorce agreement, he shouldn't be held responsible for the payments.

It sounds harsh that he's trying so hard to not be recognized as the young woman's father and avoid making the overdue payments, but La Bove claims he and the child are on good terms. He says, "She wants me to have my life back." Plus, La Bove suggests that his friend's daughter could be better off financially now that her paternity has been confirmed. She could inherit some of her late father's estate.

We will post an update when news breaks in this case.

Source

Forbes.com: "Kinison friend says comic fathered child," Anthony McCartney, 17 Feb. 2011

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Child Support Orders and the Disabled Adult Child tag:www.azdivorceattorneyblog.com,2011://2102.72052 2011-02-23T17:49:12Z 2011-02-23T18:14:27Z In our previous discussion, covering some basic questions about child support, we mentioned that child support typically ends when the child reaches age 18, or graduates from high school. There is another important circumstance, though, when the court may order... Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 In our previous discussion, covering some basic questions about child support, we mentioned that child support typically ends when the child reaches age 18, or graduates from high school. There is another important circumstance, though, when the court may order child support to continue beyond the child's age of majority and into adulthood.

For the court to order such support, the adult-child must have a significant mental or physical disability that prevents him or her from living independently. The controlling Arizona statutory provision is found in A.R.S. § 25-320(E):

E. Even if a child is over the age of majority when a petition is filed or at the time of the final decree, the court may order support to continue past the age of majority if all of the following are true:
1. The court has considered the factors prescribed in subsection D of this section. [Court has applied the Arizona Child Support Guidelines.]
2. The child is severely mentally or physically disabled as demonstrated by the fact that the child is unable to live independently and be self-supporting.
3. The child's disability began before the child reached the age of majority.
...

]> For this provision to apply in any given case, the adult-child must have manifested the disability during his or her minority. The court may order support to be paid to the adult-child or to the parent who provides the requisite care to that son or daughter.

In the 2009 case of Gersten v. Gersten, the Court of Appeals addressed the application of A.R.S. § 25-320(E) in a divorce case involving a disabled son who was an adult. In Gersten, the father of the couple's disabled son requested that the mother be ordered to pay child support. Although the son lived with his father, the father was not his son's legal guardian or legal custodian. For that reason, the family court rejected the father's request for support, requiring instead that a custody or guardianship order be in place before a support order could be considered regarding a disabled adult-child. The father appealed the court's decree of dissolution on that issue, as well as others.

In review of the trial court's decision, the appellate court discussed the prior law which would indeed have required that the father be either his son's custodian, or his son's guardian. Under the previous statute, support had to be paid to the adult-child directly, or to the custodial parent or guardian.

The appeals court then interpreted the plain language of the current legislation, A.R.S. § 25-320(E), as having no such requirement. "[A] custody or guardianship order is not required before the court may order support for a disabled [adult] child." The child support portion of the decree was reversed and remanded for a factual determination of whether the adult-child was disabled and, if so, whether the disability began before the child reached the age of majority. Support ordered by the court on remand may be paid to the father for his son's benefit, or to the son directly.

We know from the Gersten case that there is no requirement that a parent be appointed guardian or legal custodian before a support order benefiting an adult-child may be issued by the family court. However, if the adult-child has no guardian or custodian, then he or she should be joined as an indispensable party to the support proceedings. In that way, the court will have authority over the matter, and the adult-child's rights and interests will be protected.

When addressing child support, there are many important factors to consider. For some parents, child support ends when the child reaches the age of majority. For other parents, it may not end until the child has graduated from college. And for some parents, the support may continue into their disabled child's adulthood. Careful preparation of your family's needs is a foremost concern of ours. Contact us today, and arrange for a confidential consultation with an experienced family law attorney at the Law Offices of Scott David Stewart.


Resources:

Gersten v. Gersten, 219 P3d 309 (Ariz.App. 2009)
http://www.cofad1.state.az.us/memod/CV/CV080392.pdf

Ariz.Rev.Stat. § 25-320: Child Support; Factors; Methods of Payment; Additional Enforcement Provisions; Definitions
http://www.azleg.gov/FormatDocument.asp?inDoc=/ars/25/00320.htm&Title=25&DocType=ARS

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Questions About Child Support -- Starting With the Basics tag:www.azdivorceattorneyblog.com,2011://2102.71777 2011-02-22T20:32:53Z 2011-02-22T22:07:00Z We thought a good place to begin this week's discussion on child support would be to answer some of our clients' most frequently asked questions. In later posts, we'll detail other child support matters raised in divorce, legal separation, and... Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 We thought a good place to begin this week's discussion on child support would be to answer some of our clients' most frequently asked questions. In later posts, we'll detail other child support matters raised in divorce, legal separation, and maternity or paternity establishment.

But first, let's answer some FAQs...

Does the parent with custody always receive child support payments?

In Arizona, every parent has a legal duty to support his or her offspring or adopted child. When the parents are unmarried, they are still obligated to provide for their children. Establishing parentage through maternity or paternity actions helps eliminate the problem of a child being left without family financial support. At its essence, the child support payments are in an amount calculated to meet the reasonable needs of the child for health, education, and maintenance, taking into consideration the incomes, child care costs, health insurance costs, and so on, of each parent.

]> Although the custodial parent typically receives child support payments from the non-custodial parent, that is not an absolute. Although unusual, if appropriate under the unique circumstances of the family law case, the judge may order the custodial parent to pay child support.

How is the amount of child support determined?

Every state has adopted guidelines setting automatic rates of child support based on certain criteria related to family income and the number of children in the household. In this state, child support payments are based on the Arizona Child Support Guidelines, the current version of which became effective on January 1, 2005.

Under Arizona's child support guidelines, the total support approximates what the parents would have spent on the child if they were living together as one family. Under this shared income approach, each parent is required to contribute a proportionate share of his and her income. Generally, the non-custodial parent will be ordered by the court to pay a percentage of his or her gross monthly income to the custodial parent in child support.

By application of the guidelines, the amount of support to be paid is calculated accurately after considering many factors, including both parents' gross incomes, the child's necessary expenses, extraordinary medical expenses, work-related daycare expenses, and the number of children residing in the home, among other things. The amount of support resulting from calculations performed under the guidelines is presumptively the correct amount to be ordered by the court in any action to establish or modify child support. The court may deviate from the guidelines' result, however, when necessary to avoid an inappropriate or unjust result in a particular case.

How long is child support paid?

The court will set a termination date in the child support order. Child support is presumed to terminate on the last day of the month of the youngest child's 18th birthday, that is, the youngest child covered by the support order. If the court finds that the youngest child is unlikely to finish high school by the child's 18th birthday, then the support terminates on the last day of the month of anticipated graduation (in May) or on the child's 19th birthday, whichever happens first.

Can the parents agree to an amount of child support in their separation agreement?

If the parents agreed, as part of their separation agreement, to extend child support for a longer period of time than the legal presumptions require, and that was made a part of the court's order, then a longer period of support would be enforceable against the obligor-parent. The parties may also agree that the amount of monthly support payments exceed the amount that would be required upon application of the child support guidelines. For example, the parents may include additional support payments sufficient to provide for private schooling, college, vocational education, travel, or summer camp.

When the parents share custody of the child equally, is child support eliminated?

Because both parents are responsible for paying child support, there will always be a payment from one or the other. The exception to that would be if, over a sustained period, both parents earned identical incomes and spent identical hours with their child. Although that is a possibility, it is not very likely to occur.

At the end of the day, support is about children. Any personal differences between the parents should not affect the financial support that the children are entitled to for their care and maintenance. At the Law Offices of Scott David Stewart, our experienced Arizona family law attorneys understand what steps must be taken and what laws must be applied to determine child support. Contact our office today, and let us help your family prepare for the future.


Resources:

Arizona Child Support Guidelines
http://www.supreme.state.az.us/dr/childsup/csg2004.pdf

Arizona Dept. of Economic Security: Myth vs. Fact
https://www.azdes.gov/main.aspx?menu24&id=2672

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Future federal plan to protect soldiers from losing child custody tag:www.azdivorceattorneyblog.com,2011://2102.71081 2011-02-20T20:39:43Z 2011-02-20T20:42:25Z Military men and women put their lives on the line for us every day. They not only sacrifice their literal lives, but they sacrifice the aspects of their lives that make life worth living: marriage and children. According to reports,... Law Offices of Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 Military men and women put their lives on the line for us every day. They not only sacrifice their literal lives, but they sacrifice the aspects of their lives that make life worth living: marriage and children. According to reports, some service members have lost out on their parental rights due to their honorable service in the military.

According to Army Times, the federal government wants to better protect military mothers and fathers who lose custody of their kids due to their absences while serving. Defense Secretary Robert Gates wants to enact legislation that would prohibit family law courts from making custody decisions based on parents' military service alone.

]> Thirty-eight states currently have related laws in action, but some think that firmer, more protective and widespread laws are needed in order to protect families. The goal of every family law decision involving children is to identify and create a situation that will best serve the kids' best interests. Despite some courts' rulings in favor of taking custody away from military parents, proponents of new legislation believe that decision is not always in the best interest of kids.

The details of the reported upcoming legislation are undisclosed, and such a proposal might be met with apprehension. Up to this point, the Pentagon has decided against the enactment of federal laws regarding child custody decisions because they believe that states could make such decisions more effectively.

Source

Army Times: "Gates now supports law to protect child custody," Karen Jowers, 17 Feb. 2011

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Maricopa County Spousal Maintenance Guidelines Are Discretionary, Not Mandatory tag:www.azdivorceattorneyblog.com,2011://2102.69659 2011-02-17T15:35:04Z 2011-02-17T15:49:45Z "[T]here are two significant and related problems associated with the setting of spousal support. The first is a lack of consistency resulting in a perception of unfairness. From this flows the second problem, which is an inability to accurately predict... Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 "[T]here are two significant and related problems associated with the setting of spousal support. The first is a lack of consistency resulting in a perception of unfairness. From this flows the second problem, which is an inability to accurately predict an outcome in any given case. This lack of consistency and predictability undermines confidence in the judicial system and further acts as an impediment to the settlement of cases because without a reliable method of prediction clients are in a quandary."
-- American Academy of Matrimonial Lawyers, Considerations when Determining Alimony, Spousal Support or Maintenance (2007).

Earlier, we discussed the 13 factors the courts consider when deciding spousal maintenance under A.R.S. § 25-319(B). The factors provide a framework, but the generalized nature of the factors allows judicial application to be highly discretionary. In its analysis of the family law case, it could be an abuse of the court's discretion to neglect any of the 13 factors. However the court is not required to apply every factor in making a decision. Rainwater v. Rainwater, 177 Ariz. 500, 502, 869 P.2d 176, 178 (Ariz. App. 1993).

This broad discretionary brush can lead to rather unpredictable maintenance awards for Arizona couples. Unfortunately, the unpredictability of spousal support awards frustrates the parties and the efforts of their attorneys to resolve disputes through settlement in the divorce negotiations.

]> Introduction of the Maricopa Spousal Maintenance Guidelines.

In an attempt to infuse predictability and consistency into the maintenance analysis, the Maricopa Spousal Maintenance Guidelines were developed. The guidelines were intended to provide the judges, the attorneys, and the parties a more formulaic approach for determining spousal maintenance awards. The maintenance guidelines provide a formula from which a monthly support amount and period of duration could be calculated which allows for reasonable predictability, if not absolute uniformity.

Never Uniformly Applied.

Unfortunately, the Maricopa Spousal Maintenance Guidelines were never uniformly applied by judges and, after a series of cases diminishing the role of the guidelines, they may have lost their significance in the maintenance analysis. Therein lies the problem, Maricopa's guidelines (along with any other guidelines), are neither mandatory nor authoritative. The utility of the guidelines is diminished to a mere 'look see' for the judge, to make sure the spousal support order fell somewhere in the ballpark of reasonableness. There is no mandate or requirement that a court apply any guidelines at all. If the court chooses, it may look to the guidelines to bolster the reasonableness of the court's award determination. Without the uniform application of guidelines, it is unlikely that maintenance orders coming from the bench will ever be consistent and predictable.

Ramsay v. Ramsay (2010).

In the 2010 Ramsay v. Ramsay case, the usefulness of the Maricopa Spousal Maintenance Guidelines was again determined to be minimal. In that case, the husband contended on an appeal of a spousal support award that the trial court erred because it's award was significantly more than what would have been awarded under the guidelines' formula. The appellate court disagreed with the husband:

"There are no legally authoritative 'guidelines' governing spousal maintenance in Maricopa County or any other Arizona county. A.R.S. § 25-319(B) vests the trial court with broad discretion to determine the amount and duration of spousal maintenance awards after due consideration of the factors that the Legislature articulated. The statute does not direct the court to refer to any set of guidelines, and the court's disregard of any such informal reference materials cannot give rise to a finding of abuse of discretion."

In Ramsay, the Court of Appeals held that the family court properly considered the 13 statutory factors as required and, even when the guidelines provide a different result, there was no judicial error.

At the Law Offices of Scott David Stewart, we approach matters of spousal maintenance by preparing aggressively for every contingency and substantiating our client's position on every factor. Contact our office today and arrange for a confidential consultation with one of our recognized Arizona family law attorneys.


Resources:

Report of the American Academy of Matrimonial Lawyers on Considerations when Determining Alimony, Spousal Support or Maintenance, Approved by the Board of Governors, March 9, 2007
www.fmpclegal.com/Appendix.pdf

Ramsay v. Wheeler-Ramsay
, 224 Ariz. 467, 232 P3d 1249 (Ariz.App. 2010).

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NBA star served child custody papers courtside tag:www.azdivorceattorneyblog.com,2011://2102.69148 2011-02-16T15:21:48Z 2011-02-16T15:29:20Z As Orlando Magic player Gilbert Arenas headed to the locker room at halftime of a Feb. 3 game against the Miami Heat, he got an unusual surprise. He was served with official court papers in his child custody and child... Law Offices of Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 As Orlando Magic player Gilbert Arenas headed to the locker room at halftime of a Feb. 3 game against the Miami Heat, he got an unusual surprise. He was served with official court papers in his child custody and child support battle with his ex-fiancée.

The Washington Wizards traded Arenas to the Magic earlier this season, and his ex claims he cut off all support following their recent split and his move from Washington to Florida. The former University of Arizona player denies the claim, saying he has continued to send her $20,000 each month to help maintain the lifestyle they led.

]> Since being drafted to the NBA, Arenas hasn't shied away from the spotlight. He is known to be connected with rappers P. Diddy and The Game, and he's had deals with Adidas, Under Armour and Nike. He also appeared on the cover of the 2008 edition of the basketball video game "NBA Live."

According to the ex-fiancée, the couple led an extravagant and expensive life together. She says Arenas allowed her unlimited use of a credit card, spent thousands of dollars on family vacations, routinely bought expensive clothing for their children and gave her an engagement ring worth $1 million.

This luxurious lifestyle could result in a very costly breakup for Arenas. According to the Washington Post, the NBA star's fiancée is seeking support payments of $1.3 million a year - over five times more than Arenas claims to be paying her now - in an effort to maintain their previous standard of living. The two currently have three children together and are expecting a fourth.

Source

The Washington Post: "Playing he-said-she-said," 10 Feb. 2011

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Determining Eligibility for Spousal Maintenance in Arizona tag:www.azdivorceattorneyblog.com,2011://2102.68976 2011-02-15T22:21:01Z 2011-02-15T22:57:10Z Because Arizona is a "no-fault divorce" state, our courts cannot consider any acts of marital misconduct when deciding whether to award spousal maintenance (alimony). Even if there was considerable fault leading to the destruction of the marriage, those acts are... Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 Because Arizona is a "no-fault divorce" state, our courts cannot consider any acts of marital misconduct when deciding whether to award spousal maintenance (alimony). Even if there was considerable fault leading to the destruction of the marriage, those acts are not factored into an award of spousal support. And as we mentioned in part one of this series, which spouse filed the petition for dissolution of marriage also has no bearing on the court's decision to award maintenance.

Today, we'll discuss more specific requirements under the controlling Arizona statute -- A.R.S. § 25-319.

]> Awarding Spousal Maintenance.

There will always be some variability in support awards, with judicial discretion applied on a case-by-case basis. In general, when determining the appropriateness of a maintenance award under the circumstances of a particular family law case, the court must conduct a two-part analysis. (To read the statute, click here.)

STEP ONE: A.R.S. § 25-319(A)
First, a spouse must be eligible for alimony. An award of spousal maintenance is ordered only when the facts presented establish that at least one of the following exists:

1. [Spouse lacks] sufficient property, including property apportioned to the spouse, to provide for that spouse's reasonable needs.
2. [Spouse is] unable to be self-sufficient through appropriate employment or is the custodian of a child whose age or condition is such that the custodian should not be required to seek employment outside the home or lacks earning ability in the labor market adequate to be self-sufficient.
. . .
4. [The couple had] a marriage of long duration and [the spouse] is of an age that may preclude the possibility of gaining employment adequate to be self-sufficient.


The first step focuses on the recipient spouse's ability to take care of his or her own needs, within reason of course. In that effort, the court seeks answers to questions like the following:

What property does the spouse have? Is the spouse already self-sufficient? Does the spouse need to stay home to care for a child? Could this spouse earn enough money to be reasonably self-sufficient? Did the marriage last many years, maybe a decade? Was the couple only married for a short time, maybe a year or two? Is the spouse at an age that would make self-sufficiency through employment impossible?

STEP TWO: A.R.S. § 25-319(B)
Second, after the court has determined that the spouse is eligible for maintenance under step one, the court opens its analysis to consider all of the relevant factors listed below. Every individual's circumstances are different, so no particular factor is more important and no factor is given any particular weight in the court's analysis. Here are some of the questions that should be asked in analyzing this second step:

1. Standard of Living...
Did the parties live well? Were they affluent? Did they maintain a high standard of living? Did they live modestly? Did they get by with limited resources?

2. Marriage Duration...
How many years were they married to each other?

3. Age, Employment, Earning Ability of Supported Spouse...
Did one party quit working outside the home to raise their children? What jobs did the spouse have? How much could he or she reasonably earn? What education does the spouse have? Would training or an education improve this spouse's employment options?

4. Supporting Spouse's Financial Ability...
How much does the supporting spouse earn? Can he or she take care of his or her own reasonable needs, as well as provide for the other spouse?

5. Comparative Financial Resources and Earning Ability of Both Spouses...
Will one spouse substantially out-earn the other under most circumstances? Does one spouse's property interests greatly exceed the other's? Is there a significant financial imbalance between the spouses?

6. Contributions from Supported Spouse...
Did one spouse maintain the household and care for the children, freeing the other spouse to concentrate his or her efforts on career employment?

7. Extent Supported Spouse's Lost Career Opportunities...
Did one spouse set aside his or her career, education, or employment goals so the other spouse could get ahead?

8. Ability of Both Spouses to Contribute to Children's Educational Costs...
Will each spouse have sufficient funds to help with the children's educational costs? Will a spouse only be able to help with the children's educational expenses if he or she receives help in the form of spousal support?

9. Financial Resources of Supported Spouse...
Does the spouse have sufficient property to take care of all his or her needs without financial help? What makes up that spouse's community assets?

10. Time Needed for Training or Educational Program...
Is it possible for the spouse to get vocational, college, or university training to improve his or her overall employability? With an education, will the spouse be able to build a career? How much money would be required to get the education or training required? How long would it take to get through that training or educational program?

11. Excessive or Abnormal Expenditures and Concealment...
Did the spouse hide property and assets or commit other destructive acts?

12. Health Care Insurance Costs...
What will be the cost of health care insurance coverage for the spouse after the divorce?

13. Damages and Judgments from Criminal Conduct...

Was there a conviction of domestic violence committed against the other spouse or their child? Were there any other convictions in which the other spouse or child was a victim?

After considering all of the relevant factors, the court has broad discretion in determining how much money will be paid and for how long spousal maintenance will last. Establishing the need for and amount of spousal maintenance can be a complicated and challenging aspect of the family law case. Contact a knowledgeable family law attorney at the Law Offices of Scott David Stewart when spousal maintenance is part of your divorce or legal separation. Get the legal advice you need and can always rely on.


Resource:

Ariz. Rev. Stat. § 25-319: Maintenance, Computation Factors
http://www.azleg.gov/FormatDocument.asp?inDoc=/ars/25/00319.htm&Title=25&DocType=ARS

]>
What's in a Name? Spousal Support, Alimony, and Spousal Maintenance tag:www.azdivorceattorneyblog.com,2011://2102.68603 2011-02-14T21:29:54Z 2011-02-14T21:52:55Z In a divorce or legal separation, spousal maintenance -- also known as spousal support or alimony -- is court-ordered financial support paid by one spouse or former spouse (the obligor) to the other spouse or former spouse. Historical Basis for... Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 In a divorce or legal separation, spousal maintenance -- also known as spousal support or alimony -- is court-ordered financial support paid by one spouse or former spouse (the obligor) to the other spouse or former spouse.

Historical Basis for Alimony -- Times Have Changed.

There was a time in our history when marriages were entered into with the understanding and agreement that only death could terminate the bond. This was taken very seriously by society as a whole, and by the courts enforcing the laws of the day.

Grounds for Divorce. Because of the permanence of the marriage covenant, a divorce was only possible when there was evidence of marital misconduct, or fault. Before the arrival of our current no-fault divorce system, the court looked to punish the party who was guilty of destroying the marriage.

Need for Alimony. At a time when most wives did not work outside the home, a divorced woman had few opportunities for employment. Her chances of finding work sufficient to support herself, even marginally so, were not promising. Knowing this, the courts were unwilling to let a husband impoverish his wife when he was the one guilty of marital misconduct. This was a time when alimony was necessary for the wife who had kept her marriage vows, and punishment for the husband who had not.

]> Punishment for Marital Misconduct. In this punishment-based divorce system, a wife at fault for the marital breakdown often found herself in very serious financial trouble. Early courts felt little compassion for her circumstances and alimony was not generally available to her. The courts' reasoned that her subsequent financial woes, and possible impoverished status, were a direct consequence of her guilty actions.

Because men were often the only wage-earners in the family, when the husband was at fault for breaching the marriage covenant, the court granted the divorce and ordered him to continue supporting his ex-wife. This support was in the form of alimony. The courts reasoned that these wives, through no fault or guilt of their own, could starve without some kind of financial support. The guilty ex-husband could not escape his obligation to support his wife, even after the marriage was dissolved.

Alimony was a solution to a very real economic problem. The supplementary support came in the form of weekly or monthly payments. At best, there may have been enough money to keep the spouse in the standard of living to which she had become accustomed during the marriage. At least, hopefully, the alimony was sufficient to shelter and feed her.

One party or the other had to be found guilty before the court would dissolve the marriage. If the parties were unhappily married, but there was no fault, no adultery, no marital misconduct, then they didn't have grounds for a divorce. This led, not surprisingly, to many fictional "bad acts" by one spouse over the other. Some couples would collude in order to get the desired result, a dissolution of the marriage they both wanted out of.

When both parties were at fault, the courts were still unwilling to grant them a divorce because, essentially, they deserved each other. A form of shared punishment, if you will.

Uniform Marriage and Divorce Act (UMDA).

By the middle of the 20th Century, sensibilities about the traditional marriage had evolved significantly. Wives increasingly became wage-earners alongside their husbands. And the stigma of divorce lessened. Increasingly, couples were more outspoken about their unwillingness to remain married for life in an unhappy relationship.

The laws of divorce and alimony were in need of legislative reform to meet more modern societal realities. In this effort, Arizona adopted the Uniform Marriage and Divorce Act (UMDA) along with Colorado, Illinois, Kentucky, Minnesota, Missouri, Montana, and Washington.

Under the UMDA (1970), early precepts of divorce were abandoned, starting with fault as the only basis for marital dissolution. The UMDA allowed for the irretrievable breakdown of a marriage, and that could occur without any marital misconduct. The term alimony was replaced with the more descriptive spousal maintenance -- a clear transition away from punishment for guilty marital behavior.

Awarding Spousal Maintenance.

Arizona courts cannot consider any acts of marital misconduct when deciding whether to award, or not to award, spousal maintenance (with the exception of the covenant marriage). Whatever fault there may have been -- infidelity, alcoholism, gambling, drug problems, or worse -- it is not a factor in awarding spousal support. Which spouse initiated the divorce has no bearing on the court's decision either.

A divorce is a life-changing event for most people. Are you in a failing marriage? Have you decided that a divorce is necessary for you? If your answer is "yes" to both of these questions, then contact the Law Offices of Scott David Stewart. When you call, we'll arrange for you to meet with one of our experienced family law attorneys. We will take the time to explain the divorce process to you, including spousal maintenance, and what you can expect in your family law case.


Resources:

New World Encyclopedia: Alimony
http://www.newworldencyclopedia.org/entry/Alimony

Spousal Maintenance -- Predictably Unpredictable
http://www.azdivorceattorneyblog.com/2011/01/spousal-maintenance----predictably-unpredictable.shtml

]>
Charlie Sheen and Brooke Mueller agree on divorce settlement tag:www.azdivorceattorneyblog.com,2011://2102.67076 2011-02-11T16:51:17Z 2011-02-11T16:53:59Z Most recently, actor Charlie Sheen has been in the news for much racier issues compared to his relationship with estranged wife Brooke Mueller. He was recently found, again, in a scandalous situation involving drugs and women of an "adult" profession.... Law Offices of Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 Most recently, actor Charlie Sheen has been in the news for much racier issues compared to his relationship with estranged wife Brooke Mueller. He was recently found, again, in a scandalous situation involving drugs and women of an "adult" profession. That scandal, however, has not stopped Sheen from coming to an agreement with Mueller about their divorce.

According to Reuters, the couple has agreed on terms of their split, and now they are just waiting for the six months that California requires before their divorce can formally be finalized. The reported settlement includes terms of spousal support, child support, child custody and asset division.

]> Reuters reports that Sheen and Mueller came to the following agreements:

Spousal support: Sheen won't pay Mueller monthly alimony. Instead, she is getting a lump sum upon the divorce. She also gets to live in the couple's home and keep half of the value of the couple's house, which amounts to an estimated $1.25 million.

Child support: The couple's twins will be supported at least as much as the kids that Sheen has with his ex-wife Denise Richards. That means a reported $55,000 per month.

Child custody: Mueller will gain primary physical custody of the twin children.

While the terms of the divorce seem to be settled, sources say that Sheen and Mueller's marriage will not officially be over until May. The downfall of their relationship seemed to be marked by a December 2009 domestic violence incident, during which Sheen allegedly threatened Mueller with a knife.

Since then, both Sheen and Mueller have gone through some form of drug and/or alcohol treatment. Sheen is currently taking part in an in-home rehab program.

Source

Reuters: "Charlie Sheen reaches divorce deal with estranged wife," Steve Gorman, 10 Feb. 2011

]>
Charlie Sheen and Brooke Mueller agree on divorce settlement tag:www.azdivorceattorneyblog.com,2011://2102.67130 2011-02-11T16:47:01Z 2011-02-19T23:24:12Z Most recently, actor Charlie Sheen has been in the news for much racier issues compared to his relationship with estranged wife Brooke Mueller. He was recently found, again, in a scandalous situation involving drugs and women of an "adult" profession.... Law Offices of Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 Most recently, actor Charlie Sheen has been in the news for much racier issues compared to his relationship with estranged wife Brooke Mueller. He was recently found, again, in a scandalous situation involving drugs and women of an "adult" profession. That scandal, however, has not stopped Sheen from coming to an agreement with Mueller about their divorce.

According to Reuters, the couple has agreed on terms of their split, and now they are just waiting for the six months that California requires before their divorce can formally be finalized. The reported settlement includes terms of spousal support, child support, child custody and asset division.

]> Reuters reports that Sheen and Mueller came to the following agreements:

Spousal support: Sheen won't pay Mueller monthly alimony. Instead, she is getting a lump sum upon the divorce. She also gets to live in the couple's home and keep half of the value of the couple's house, which amounts to an estimated $1.25 million.

Child support: The couple's twins will be supported at least as much as the kids that Sheen has with his ex-wife Denise Richards. That means a reported $55,000 per month.

Child custody: Mueller will gain primary physical custody of the twin children.

While the terms of the divorce seem to be settled, sources say that Sheen and Mueller's marriage will not officially be over until May. The downfall of their relationship seemed to be marked by a December 2009 domestic violence incident, during which Sheen allegedly threatened Mueller with a knife.

Since then, both Sheen and Mueller have gone through some form of drug and/or alcohol treatment. Sheen is currently taking part in an in-home rehab program.

Source

Reuters: "Charlie Sheen reaches divorce deal with estranged wife," Steve Gorman, 10 Feb. 2011

]>
Family Tax Matters -- Change in Marital Status Means a Change in Taxpayer Status tag:www.azdivorceattorneyblog.com,2011://2102.66828 2011-02-10T20:27:57Z 2011-02-10T20:44:09Z As with every other aspect of divorce, a well-prepared divorce decree and clear communication with your former spouse are the best ways to avoid misunderstandings that could cause you problems when dealing with the Internal Revenue Service (IRS). Another way... Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 As with every other aspect of divorce, a well-prepared divorce decree and clear communication with your former spouse are the best ways to avoid misunderstandings that could cause you problems when dealing with the Internal Revenue Service (IRS). Another way to avoid problems is to utilize the services of your tax professional before you make filing decisions that could come back to haunt you later.

In this week's discussion about family tax matters, we've covered some important post-divorce issues, including:

-- Spousal maintenance as a tax deduction.
-- Child support as never being a tax deduction.
-- Name changes with the Social Security Administration.
-- Capital gains with the marital residence and the Principal Residence Rule.

Today we'll cover more post-marriage tax issues, starting with a change to one's filing status.

]> Selecting Your Filing Status.
After you've filled in your name, address, and social security number, your tax status is the next question to answer on your individual income tax return (Form 1040). Your options for filing status are determined by your marital status on December 31, 2010. Selecting your filing status can have an impact on your overall tax liability, so it's a good idea to consult with your tax professional about which option is best for you based on your particulars.

Single Taxpayer. If your divorce was finalized by the last day of the tax year (December 31), the IRS will consider you unmarried for the entire year and you can file as a "single" taxpayer.

Head of Household Taxpayer.
If you are considered unmarried and you pay more than half the costs of keeping up your home and at least one other qualified person, you may qualify for "head of household" filing status. Filing as a "head of household" would allow you a higher standard deduction and a lower tax rate. If you're not a "head of household," however, your filing status will be "single."

Married Taxpayer. If your divorce was not final until January 1, 2011, or thereafter, then you may select "married filing jointly [with your spouse or former spouse]" or "married filing separately," but not as a single taxpayer even if you were living separately. If you file jointly with your spouse or former spouse, both of you must sign the joint return.

Individual and Joint Liability.
When you file jointly with your spouse or ex-spouse, and you both sign the return, then you are both liable for any tax, interest, or penalties that are due. There may be language in your divorce decree stating that one spouse, or the other, will be liable for any taxes, interest, penalties due on any jointly filed return. That doesn't mean much to the IRS, however - your joint and individual "responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns."

There are a few options available to you, to seek relief from tax liability on a joint return. By filing for relief as an innocent spouse; by filing for a separation of liability because you are divorced, or widowed, or legally separated, or you've been living apart for 12 months; or under principles of equity (fairness) you should be relieved of liability. For Arizona residents, relief from liability could include certain community income under community property principles.

According to the IRS, you are not responsible for tax on community income when the following conditions exist:

"1. You did not file a joint return for the tax year.
2. You did not include an item of community income in gross income on your separate return.
3. The item of community income you did not include... Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee.
... Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor.
... Your spouse's (or former spouse's) distributive share of partnership income.
... Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Use the appropriate community property law to determine what is separate property.
... Any other income that belongs to your spouse (or former spouse) under community property law.
4. You establish that you did not know of, and had no reason to know of, that community income.
5. Under all facts and circumstances, it would not be fair to include the item of community income in your gross income."


Arizona, like all other community property states, receives specific treatment under the IRS tax rules. This article is meant for general purposes only. For more information about filing jointly and your personal tax liability, visit www.IRS.gov and discuss your concerns with a tax professional.

Important Deductions.
Deduction for Dependents. In general, the parent with child custody will get to claim the dependency deduction. However, this issue may have been addressed in the divorce decree, and both parties must follow the provisions of the court's order in the decree. As a reminder, child support payments are not considered tax deductible, although spousal maintenance is.

Deduction for Mortgage Interest. Who shall claim the home mortgage interest deduction may also have been addressed in your final divorce decree. If it was not, though, then this needs to be discussed with your former spouse so that between the two of you, you are claiming the right amount. You cannot both claim the entire amount on your respective returns. The mortgage deduction goes to the person who paid the mortgage and interest out of his or her separate funds. If both parties contributed to the mortgage, or it was paid out of community assets, then the deduction should be divided proportionately. The IRS will cross-check your figures and your spouse's figures against the 1098 Mortgage Interest Statement, so don't be caught double-dipping.

Making sure your attorney includes certain tax considerations in the divorce decree is the easiest way to address and plan for post-divorce tax issues. Contact the Law Offices of Scott David Stewart today to schedule a confidential consultation with a knowledgeable family law attorney. Let us apply our experience and legal skills to help protect your rights in your family law matter.


Resources:

IRS: Divorced or Separated Individuals
http://www.irs.gov/publications/p504/ix01.html

Arizona Department of Revenue: Arizona Individual Income Tax
http://www.azdor.gov/Individual.aspx

]>
Popular Valentine's Day gift: divorce? tag:www.azdivorceattorneyblog.com,2011://2102.66648 2011-02-10T15:13:53Z 2011-02-10T15:17:54Z It's likely more of a gift to one's self, but sources do report that Valentine's Day is not just about chocolates, flowers, cards and romantic nights out on the town. It's about getting out of a dissatisfying marriage. In fact,... Law Offices of Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 It's likely more of a gift to one's self, but sources do report that Valentine's Day is not just about chocolates, flowers, cards and romantic nights out on the town. It's about getting out of a dissatisfying marriage. In fact, statistics show that there is a significant increase in the rate of divorce around what's supposed to be the most romantic day of the year.

Studies have also shown that New Year's has an impact on the rate of divorce, for similar reasons why Valentine's Day reportedly marks the end of many marriages. For many people, holidays serve as dates by which to set and evaluate life goals and progress. For example, many romantics might vow that this Valentine's Day will be the last that they spend with a certain someone who isn't making them happy.

]> The New York Post reports that there is 40 percent spike in divorce around this time of year compared to the average divorce rate. Maybe it's because unhappy couples see other, happy couples enjoying their Valentine's Days together. They want that for themselves, and if hiring a divorce lawyer is the way to get there, then it's worth the time and investment.

Valentine's Day, like many holidays, is about love. When those days come around, therefore, many feel more than usual how they have lost the love they want in a marriage. A family law attorney in the New York Post also suggests that a higher rate of divorce filings this time of year could be related to money.

It's the time of year when many of us learn about a raise, bonus or promotion at work. Whether it's good or bad news, knowledge is courage to some people. Fear of financial security can delay a divorce decision in many cases, and knowing that we will be making more or that our spouse won't be can help us make a more informed decision about our futures.

What do you think of this reported trend? Are you surprised, or have you noticed less romance and more separations around this time of year?

Source

New York Post: "Heartbreak! Divorce filings rise 40 percent around Valentine's Day: study," Clemente Lisi, 9 Feb. 2011

]>
Family Tax Matters -- Capital Gains and Sale of the Marital Residence tag:www.azdivorceattorneyblog.com,2011://2102.66406 2011-02-09T18:31:30Z 2011-02-09T18:51:12Z In our previous tax matters article, we discussed a few spousal maintenance issues and the importance of applying for a new social security card if you changed your name in the divorce. Today we'll discuss some important tax issues involving... Scott David Stewart http://www.azdivorceattorneyblog.com/mt-bin/mt-cp.cgi?__mode=view&blog_id=2102&id=2283 In our previous tax matters article, we discussed a few spousal maintenance issues and the importance of applying for a new social security card if you changed your name in the divorce. Today we'll discuss some important tax issues involving the marital residence.

Capital Gains in a Nutshell.

For many, the concept of a capital gain conjures up visions of million dollar homes sold for even more millions. The Internal Revenue Service is a little more pragmatic in its vision, however. Here are 10 IRS facts about capital gains and losses:

"1. Almost everything you own and use for personal purposes, pleasure or investment is a capital asset.

2. When you sell a capital asset, the difference between the amount you sell it for and your basis -- which is usually what you paid for it -- is a capital gain or a capital loss.

3. You must report all capital gains.

4. You may deduct capital losses only on investment property, not on property held for personal use.

5. Capital gains and losses are classified as long-term or short-term, depending on how long you hold the property before you sell it. If you hold it more than one year, your capital gain or loss is long-term. If you hold it one year or less, your capital gain or loss is short-term.

]> 6. If you have long-term gains in excess of your long-term losses, you have a net capital gain to the extent your net long-term capital gain is more than your net short-term capital loss, if any.

7. The tax rates that apply to net capital gain are generally lower than the tax rates that apply to other income. For 2009, the maximum capital gains rate for most people is 15%. For lower-income individuals, the rate may be 0% on some or all of the net capital gain. Special types of net capital gain can be taxed at 25% or 28%.

8. If your capital losses exceed your capital gains, the excess can be deducted on your tax return and used to reduce other income, such as wages, up to an annual limit of $3,000, or $1,500 if you are married filing separately.

9. If your total net capital loss is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you incurred it in that next year.

10. Capital gains and losses are reported on Schedule D, Capital Gains and Losses, and then transferred to line 13 of Form 1040."

More often than not, the marital residence is the most valuable asset that a married couple owns. During the divorce, it is not unusual for the marital home to be sold and the proceeds divided and distributed to the parties. If the home was sold for more than it was purchased for, meaning there was a gain on the capital asset, then there are specific rules affecting the spouses' capital gains tax liability.

Capital Gains Tax and the Principal Residence Rule.

Transfer Between Spouses. In general, if you transfer your interest in the marital home to your spouse, or former spouse as incident to your divorce, you will not have a capital gain or loss. That's the result even if you received cash or some other property in exchange for your interest in the marital home. (The only exception to the "no gain or loss" in a transfer to a spouse incident to a divorce is if your spouse or former spouse is a nonresident alien, in which case there would be a gain or loss.)

Sale of the Marital Home. One couple's home is another couple's castle, or something like that. The point being that the marital "home" could be a house, a houseboat, a mobile home, a cooperative apartment, or a condominium, but generally not vacant land.

When your home is sold and there is a capital gain, can you avoid a capital gains tax? That depends on whether you owned and lived in the home, as your main home and not as a secondary residence, for at least two years in a five-year period that ends on the day the home was sold. This is also known as the principal residence rule for capital gains tax purposes.

Maximum Exclusion. If you satisfy the principal residence rule, then you can exclude up to $250,000 of the gain on the sale of your main home. And if you are married and file a joint tax return, that exclusion could be $500,000 if it was the main home for both spouses, for two years in the five-year period ending on the day of sale ($250,000 for each spouse).

Problems can arise when the marital home isn't sold to a third party during or shortly after the divorce. For example, assume that after the divorce is final, the home is lived in continuously by one ex-spouse who has primary physical custody of the children. He or she lives there for many years before the home is sold and the proceeds divided. The ex-spouse who resided in the home for two years in the five-year period ending on the date of sale would avoid capital gains tax. The other ex-spouse -- who doesn't satisfy the principal residence rule -- would not avoid capital gains tax. This should be sufficient incentive to make sure that you consult with your tax professional whenever you have questions about your personal tax liability, including possible capital gains issues.

Don't allow yourself to be taken advantage of in your divorce or legal separation. Contact the experienced family law attorneys at the Law Offices of Scott David Stewart today, and protect your financial future.


Resources:

IRS: 10 Facts About Capital Gains and Losses
http://www.irs.gov/newsroom/article/0,,id=106799,00.html

IRS: Publication 523 (2010), Selling Your Home
http://www.irs.gov/publications/p523/index.html

IRS: Publication 504 (2010), Divorced or Separated Individuals
http://www.irs.gov/pub/irs-pdf/p504.pdf

]>