Dana M. Horlick, Attorney, Woodruff Family Law Group Whenever you become a party to a lawsuit, whether you are the Plaintiff or the Defendant, there are deadlines imposed by the Court, by statute, and by the Rules of Civil Procedure that are important to follow. There are deadlines whether you…
I must confess, as a family law attorney I cannot help reading about celebrity relationships. I find that even though it feels like celebrities are untouchable and have very different lives than our own when a celebrity relationship ends the same scenarios arise. Separation and divorce are the great equalizers,…
Previous posts regarding premarital agreements have discussed what a premarital agreement is, and why an engaged couple might want to sign one. Simply summarized, a premarital agreement is a good idea when both parties want to change the rules of law that would otherwise apply when their marriage terminates upon…
By Carolyn J. Woodruff, JD, CPA, CVA I’d like to bring a family member or friend to my meeting with my attorneys – can I do this? It is common for a North Carolina divorce client to want to bring a close friend or a close family member to a…
It’s that time of the year again, divorce season. The beginning of the year is the most popular time to file for divorce nationwide, not just here in Greensboro. Maybe it’s the end of the holiday season, the cold weather, being stuck in the house, or the kids being home…
North Carolina General Statutes Section 50-20(b) (4) defines divisible property. Divisible property covers certain values created post-separation. A husband that continued to work in a dental practice post-separation did not create active appreciation. Husband did not change anything about his business methods to increase business. The growth between the date…
North Carolina alimony statutes and state case law make technicalities on the “death” element of alimony under federal tax law difficult, and one needs to exercise extreme care when drafting a private alimony agreement or contract in North Carolina. Unlike many states, all alimony awards in North Carolina are not…
This article is part 4 of a series of articles regarding Innocent Spouse. This final blog on the basics of the current Innocent Spouse tax law will do two things: 1) summarize changes discussed in the first three articles; 2) give some practical guidance to attorneys, CPAs, and clients in…
Part 3 of a 4-Part Series on Innocent Spouse Basics (a) The Former Requirements: Rev. Proc. 2003-61, 2003‑32 I.R.B. 296, 2003 WL 21708514 (Aug. 11, 2003) (b) The New Requirements: Rev. Proc. 2013-34, 2013‑43 I.R.B. 397, 2013 WL 5179241 (Oct. 21, 2013) (1) This is the new Revenue Procedure setting…
This article is part 2 of a 4 part series on Innocent Spouse basics. Be sure to read all four parts. Also, check this blog regularly for new information on innocent spouse law, as I will write about it frequently. I’ll keep you posted of new cases and developments from…