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North Carolina Divorce Lawyers Blog

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DROs and Pension Plans (Dullea v. Pension Benefit Guar. Corp.)

Carolyn Woodruff, J.D., C.P.A, C.V.A.

Dullea v. Pension Benefit Guar. Corp., 241 F. Supp. 3d 155 (D.D.C. 2017) Background: There are two ways in which state courts can make a deferred future division of retirement benefits. The traditional method is the shared interest approach, which awards the nonowning spouse a portion of each future payment…

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Don’t Wait to Obtain a QDRO (Patterson v. Chrysler Group)

Carolyn Woodruff, J.D., C.P.A, C.V.A.

Patterson v. Chrysler Group, LLC, 845 F.3d 756 (6th Cir. 2017) Facts: A divorce decree awarded the wife an interest in the husband’s retirement and survivor benefits, expressly ordering him not to elect a survivor beneficiary other than the wife. The wife did not obtain a QDRO. Upon retirement, the…

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Innocent Spouse Relief: Read Before Signing (Yancey v. Comm’r)

Yancey v. Comm’r, T.C. Memo. 2017-59, 2017 WL 1289451 (2017) Facts: A husband and wife filed joint returns. The returns were prepared by the wife. The returns understated the amount of tax due, mostly because they wrongly double-counted certain gambling losses incurred by the husband. The IRS assessed a deficiency.…

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His & Hers: Equitable Distribution

Equitable Distribution, in a nutshell, is giving each party to a marriage what they are entitled regarding property acquired during the marriage.  As one of the pillars of many divorce proceedings, it is commonly the most complex aspects, requiring extensive research into the lives of individuals going through a divorce. …

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The Third and a Half Wheel: Divisible Property (Daly v. Daly)

The two big classifications of property in all equitable distribution cases are “marital” and “separate” property.  These are the ones the get all the attention and are subject to some of the most intense scrutiny and debate; however, there is a third area of property that is equally as important…

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Dividing Interest: Closely-Held Businesses

A great aspect of living in the triad area is the rich history of successful businesses that put down roots in the community and prospered over the years.  Greensboro is home to very familiar brands such as Wrangler and Volvo, and right down the road is High Point, which is…

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Grandparents Listen Up

Toni Maurie Gwynn was a 17-month angel who died July 10, 2013 in Eden, North Carolina. She was found suffocated and strapped to a car seat. Apparently, she had not had food or water for many hours. The latest “who dun it” was resolved last week with her father Antonio…

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Your Day at the Courtroom as a Witness or Spectator

By Carolyn J. Woodruff, North Carolina Family Law Specialist It is a privilege in our society to be in a civil courtroom. Courtrooms are places of decorum and are necessary to our system of justice and our freedom. Without witnesses, a trial cannot go forward. Without trials, our freedoms suffer.…

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