Congress recently repealed I.R.C. §§ 71 and 215, which eliminated federal tax deductions for alimony. They have additionally repealed I.R.C. § 61(a)(8), which designated that alimony was taxable income. However, divorce and separation agreements that were executed after December 31, 2018 are the only ones this new law applies to. Below we look at some recent cases involving alimony deductions. Continue reading →
In a divorce that includes a retirement plan, a domestic relations order (DRO) is issued by the state court to assign benefits from the employer to another person (usually the employee’s spouse, known as the alternate payee). The retirement plan that administers these benefits must receive this order. Certain federal requirements must be met and it is up to the plan to determine if the order meets them. If the order meets the requirements, it then becomes a Qualified Domestic Relations Order (QDRO). In the event that the order gets denied, the state court may modify the order to appease the plan’s objections. An appeal to a federal or state court may be made regarding the plan’s decision to qualify the DRO. The case below discusses an issue regarding a QDRO and if a wife is entitled to the benefits of their deceased ex-spouse. Continue reading →
In a previous post, we discussed the basics and legal implications of smart contracts built upon blockchain technologies. These smart contracts are one of the highly touted tools that are set to streamline business. The recent law that formed regulatory sandboxes to promote innovative fintech (financial technology) products portends this State’s promotion of such tools as smart contracts. It is an interesting time to be in the fintech space. Continue reading →
For those readers that are tech savvy and keep up to date with financial developments, the buzzwords cryptocurrency, bitcoin, and blockchain should immediately ring a bell. Another development called smart contracts should also be on your radar. Essentially built upon blockchain and distributed ledger technologies, these smart contracts are one of the highly touted tools that are set to streamline transactions in a pseudo-contractual space. Continue reading →
North Carolina recently enacted a new law that formed a regulatory sandbox for financial and insurance technologies (often termed Fintech and Insuretech). It also commissioned the formation of an “Innovation Council” that serves to receive and approve applications for “entry” into the so-called sandbox. This new law will be codified in NCGS § 169. Continue reading →
https://www.nysenate.gov/legislation/bills/2021/s4248
Child Custody in North Carolina is based on which parent can best provide for the interests of the child. It is an oft repeated principle that ultimately decides the issue. Children are important and the court is required to scrutinize the parents in order to make this determination. It is so important that, if a custody order leaves out the final determination that a certain custodial schedule would serve the best interests of the child, it is typically immediately reversable. All that said, should pets get the same treatment? Continue reading →
JACOBS V. DUDLEY, 2021-NCCOA-571 (19 October 2021).
Child custody can be hotly contested. Often people will have third parties (i.e., not the parents or guardians of the child) involved in some custody disputes. These people include teachers, doctors, therapists, and extended family members. Such individuals are often asked to come to court to expound on the parenting abilities of the parties, the child’s performance in school, and perhaps even the psychological state of the child. Choosing a good witness to introduce facts to the case is important. Below, we see an instance where one bad witness backfired. Continue reading →
The trial court awarded Plaintiff-Father Issac Munoz primary physical custody of the parties’ daughter. Defendant-Mother Cassandra Munoz appealed. The parties married in 2012 and the minor child was born in 2015. Mother was, and still is, a member of the United States Army. In 2016, the Mother was stationed at Fort Bragg near Fayetteville, North Carolina. When the minor child was born, both Mother and Father worked, but they relied on extended family to care for the minor child as opposed to placing the minor child in daycare. While living in Fayetteville in 2018, the parties separated. At the time, Mother was anticipating deployment to Iraq. Continue reading →
https://www.nccourts.gov/news/tag/general-news/supreme-court-amends-the-rules-of-appellate-procedure
On October 13, 2021, the North Carolina Supreme Court adopted amendments to the Rules of Appellate Procedure. These changes will be in effect for appeals taken on or after January 1, 2022. A few of these amendments were directly caused by the ongoing Covid-19 pandemic, and some were accelerated by it. Below are some major changes that will take effect. Continue reading →
Alaska’s Supreme Court recently decided an issue revolving around custody of a minor child born through artificial insemination to a same-sex couple. As same-sex marriages and reproductive technologies continue to be more commonplace, we are seeing an increase in cases that involve such parties. The law, as always, lags behind the times a few years, but it is imperative that the courts begin setting a precedent to allow such parties to adequately address the family law issues that have been so familiar in opposite-sex couples. Continue reading →
North Carolina Divorce Lawyers Blog