The IRS Alimony Recapture Rule

Ordinarily alimony is deductible from the payor’s gross income, and includable in the recipient’s gross income, for income tax purposes. Thus there is some tax advantage to paying alimony. But, that advantage can be eliminated if you don’t pay heed to the IRS’ Alimony Recapture Rule (I.R.C. § 71(f)). If you are caught in the […]

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Importance of Timesharing

Parents who have a limited amount of timesharing with their children (for example every other weekend), often feel that they are required to do something “extra special” each time they are together with their children.  This can result in unrealistic expectations on the part of the children and a tremendous strain on the parent’s budget.  […]

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Social Security Disability Income (SSDI) and It’s Impact On Child Support

Florida Statute 61.30(1) creates the presumptive amount of child support that an obligor should pay, dependent on the timesharing schedule, incomes of the parties, health insurance expenses, and other factors. In the event a parent is disabled and receives SSDI payments from the government, that income is specifically includable in their gross monthly income pursuant […]

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Family Businesses In The Divorce

Many families derive all or a portion of their income from businesses that one or both spouses own, so often the business becomes an integral part of a divorce. The first question that must be tackled is whether or not to include the business as a party to the divorce. Sole proprietorships (unincorporated businesses) do […]

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