Articles Tagged with about law

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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 are in Guilford County, North Carolina or Fulton County, Georgia. Missing such a deadline could severely impact your rights. Continue reading →

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By: Jennifer A. Crissman, Attorney, Woodruff Family Law Group

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, and no one is immune. If you have followed the recent celebrity news, you may have seen that Brad Pitt filed a motion this month asking the court in California for an emergency hearing on sealing the court file containing the details of his separation from Angelina Jolie. His argument was that he wanted to protect the couple’s six children from intense worldwide scrutiny. Continue reading →

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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 divorce or death. Continue reading →

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By Carolyn J. Woodruff, JD, CPA, CVACarolyn

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 meeting with an attorney.  Let’s face it, divorce (even the most amicable) are emotionally charged and devastating. Continue reading →

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By: Dana Horlick, Attorney, Woodruff Family Law Group

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 for winter break. Whatever the reason, couples tend to file for divorce around this time of the year. In the process leading up to deciding to file for divorce, numerous factors are taken into consideration. One important factor likely taken into consideration is the cost of a divorce. Like anything else, divorce costs money and can be quite expensive. Divorce in the United States averages between $15,000 and $20,000. That is a hefty price tag to take on when ending a marriage. Continue reading →

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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 of separation and the date of trial is presumptively divisible, and husband did not rebut the presumption. The increase in the dental practice was passive and was therefore not divisible property.  Romulus v. Romulus, 215 N.C. App. 495, 715 S.E.2d 308 (2011).

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by Carolyn J. Woodruff, JD, CPA, CVA

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 court orders.  For legitimate strategic reasons, alimony awards are frequently private contracts in North Carolina.  Generally, one cannot modify a contractual award of alimony, but court orders for alimony may be modifiable upon a change in circumstances.  That scares many payors in North Carolina, so they negotiate for a private contract.

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By Carolyn J. Woodruff, JD, CPA, CVA

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 North Carolina. Continue reading →

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by Carolyn J. Woodruff, JD, CPA, CVA

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) Continue reading →

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by Carolyn J. Woodruff, JD, CPA, CVA

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 the IRS.

So, if you are in Asheboro or Reidsville, or wherever, this four part article should answer your questions about innocent spouse tax law and how it might affect your North Carolina divorce.

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