Every year, the stroke of midnight on December 31 brings with it a host of resolutions and the promise of changes for the new year.  In light of this, NBC News ended 2018 with an article highlighting some interesting new laws taking effect across the country in 2019.  One city will see a change in what to expect from take-out orders, and one state will have a much more difficult choice of what beer to buy in grocery and convenience stores.  Sorry, the last one is not Pennsylvania!

One state is even taking an interesting approach in trying to increase its dwindling population.  Vermont is offering $10,000 to those employed by out of state employers who are willing to make the move.  If Ben and Jerry’s and maple syrup are your thing, and your job allows you the opportunity to work remotely, then pack your bags!
Continue Reading Ringing in the New Year with Alimony Tax Changes, Pet Custody, Moving to Vermont, and More!

With the implementation of the changes to the Federal Tax Code proffered by the Trump Administration, alimony payments post-December 31, 2018 will look a little different. Actually, a lot of different. In fact, the tax ramifications are gone.

Pre-December 31, 2018, alimony payments were taxable income to the recipient and deductible by the Payor. These tax ramifications were often vital tools in negotiating settlements in divorce matters where tax consequences were important to the parties and could be used as leverage in negotiation. While parties were free to agree to something other than alimony payments being taxable income to the recipient and deductible by the Payor, court ordered alimony awards were taxable income to the recipient and deductible by the Payor.
Continue Reading Adios Alimony Tax Ramifications

Christmas is typically filled with tradition. Maybe you head to the Christmas Eve service followed by dinner at grandmas. Or maybe it’s Christmas Eve with the In-laws and Christmas day with your parents.  But if you share custody of your kids, traditions may be difficult to maintain and could possibly even have to change.

A typical custody schedule issued by the Court includes a holiday schedule laying out with which parent the kids will spend each holiday.  Most often, the holidays included are Easter, Memorial Day, July 4th, Labor day, Thanksgiving and Christmas Eve and Christmas day.  Some parents may rotate holidays on an every other year basis.  Others split each holiday into two separate periods of custody.  When it comes to Christmas, the norm is that one parent has the child Christmas Eve through Christmas morning with the other parent having the remainder of Christmas day to celebrate the holiday with their kids.  This can be quite the adjustment for both the parents and kids alike.  For some tips on how to make the change a little easier on all involved, check out my post from last year.

Ideally, you can create a new tradition that is flexible to your changing schedule.  I was fortunate in that my family was more than happy to help create new traditions.  While my aunt always cooked Christmas Eve, and my mother Christmas day, we changed it up to help make the day more enjoyable and special for the kids.  Our new tradition is that whichever day the kids are at our house, we host Christmas dinner and whoever can make it is welcome. And my mom and aunt take turns cooking dinner when the kids aren’t with us.
Continue Reading Custody and The Holidays

November is National Adoption Awareness Month. Any month is a good time to recognize the life-changing impact of adoption and the love and support given by adoptive families.  I have worked with countless families throughout the years and they are among the most loving and generous people I know.

For many families, fostering children is their calling. Those families will foster many children for a period of time before those children return to the custody of a biological parent or other family member. Other families foster for the purpose of adopting children themselves. Families interested in fostering in order to be an adoptive resource in the future for their foster child  should always understand as much about the process as possible.  Start by asking the caseworker   questions.  Here are my top ten:
Continue Reading 10 Things You Should Ask Your Caseworker Before Becoming an Adoptive Resource

As we move through the last quarter of 2018 and approach the end of the tax year, many families begin to gather necessary information for tax filings.  For adoptive parents, the process of claiming their adopted child as a dependent on their annual income tax returns can be somewhat confusing when the adoption occurs later in a tax year and certain information and documentation cannot be obtained prior to tax filing deadlines.

When children are adopted, their legal status as dependents and their change of name are completed the day of their adoption finalization hearing.  Typically immediately following the adoption finalization hearing, the judge overseeing the hearing will execute an Adoption Decree and shortly thereafter, the County court office which is responsible for processing adoption paperwork will issue a Certificate of Adoption.  Those documents evidence an adoptive child’s new name and identify their legal parents.  That information should be sufficient to claim a child dependency exemption for an adopted child.  However, additional details are required in order to actually take an appropriate child dependency exemption for an adopted child. 
Continue Reading Child Dependency Exemptions for Adopted Children

Admittedly, I was not always a country music fan but over the years my tastes in music have changed and, with the crossover of country music into more mainstream popular music, I find myself liking country music more and more.  There is something enjoyable and uplifting about the relatively wholesome lyrics. Let’s face it, if I have to ask my kids to make sure they are listening to a “clean” version of a song one more time, my head may explode.  In addition to my growing love for country music, I love being an adoption attorney.  It is one of the few areas of law in which I practice that almost always brings me joy and a true sense of accomplishment. So, imagine the overwhelming happiness I felt when driving with my son in the car and he played Thomas Rhett’s song “Life Changes”
Continue Reading What Does Thomas Rhett Really Know About Adoption?

When it comes to seeking custody of their grandchildren, grandparents face many challenges. Between navigating the impact such an effort has on a grandparent’s relationship with their own child against whom they are filing for custody and establishing standing to file for custody, grandparents in this situation face a difficult path.

Grandparents can attempt to obtain standing in any of the following three ways:

  • the grandparents stand in loco parentis to the child, meaning that they are acting in place of the parents;
  • the grandparents do not stand in loco parentis, but they have a prior relationship with the child and either the child has been deemed dependent by the court; the child is substantially at risk due to parental abuse, neglect, drug or alcohol abuse or incapacity; or the child has resided with the grandparents for at least 12 months and has been recently removed from the grandparents’ home by a parent; or
  • the grandparents have a sustained, substantial and sincere interest in the child and neither parent has any form of care and control of the child.

You can read a more in-depth analysis on the third form of standing in my previous post, which can be found here.

In some cases, the path is made more difficult where two sets of grandparents are attempting to gain custody of their grandchild(ren) at the same time. Recently, the Pennsylvania Superior Court issued an opinion clarifying the provision of the custody statute that allows grandparents to seek custody when the child is substantially at risk due to parental abuse, neglect, drug or alcohol abuse or incapacity and two sets of grandparents are seeking custody of a child.
Continue Reading More Love to Go Around: The Pennsylvania Superior Court Clarifies Standing Rules Where Two Sets of Grandparents Seek Custody

Fortunately, the Child and Citizenship Act of 2000, which became effective February 27, 2001, streamlined the process of foreign born children being adopted by American citizens securing Pennsylvania birth certificates. This Act allows for adoptees in some cases to register their Foreign Adoption Decrees and then secure a Pennsylvania birth certificate rather than the prior requirement of a second or re-adoption in the United States after their adoption in their country of origin.

There are no definitive answers on what makes a foreign adoption able to be registered, but the language in the Act provides a Court “determines if it can be registered.” The requirements of a Petition to Register a Foreign Adoption Decree sets out criteria for the Petition which essentially defines which Foreign Adoption Decrees can be registered and which cannot.
Continue Reading Registration of Foreign Adoption Decrees – Goodbye Re-Adoption (Maybe)

This post is part of our ongoing series exploring the impact of technology on legal issues.  For an introduction to the series and a collection of the posts in the series, check out this post.

Bing. Bing. Bing. Bing.  That would be the sound of a text message showing up on my phone, watch, iPad, and computer all at the same time.  Don’t worry, I actually have the sound turned off on all but one of those devices, so I don’t drive myself and everyone around me insane.  I love the convenience of it.  No matter which device I am using, I can easily respond to a text or call without having to figure out where the heck I left my phone. And because my fiancé has sworn off all things Apple, I never have to worry about him seeing any surprises I’m planning.

But we’re not like most couples.  Most couples I know have the same type of phone and if it is an iPhone, they often share the same Apple ID.  Sure, this is convenient for a number of reasons.  But what happens when a couple decides to separate and forgets that their ex has access to all of their text messages?  Or can see their emails?  Sadly, I’ve had more than one client who discovered their spouse was unfaithful because the spouse forgot their devices were linked.  I’ve had clients who can’t figure out how their ex found out about someone they were talking to months after separating even though they were never seen together publicly and most communication was limited to texting.  If you shared an account or had your texts or calls going to another device that you do not have exclusive control over, you need to be mindful that your ex may still have access to what you assume are private calls or text messages.
Continue Reading Electronic Devices and Divorce

On December 5, 2016, the law in Pennsylvania as it relates to the required length of separation in order to establish grounds for divorce reduced from two years to one year.  This reduction was highly contested for many years in our legislature and had been proposed on multiple occasions during the last decade.  While the pros and cons of the reduction in the length of separation were argued multiple times, the legislature finally determined that the reduction was appropriate.

The reduction of the two-year waiting period means that any spouses who physically or legally separate after December 5, 2016 now will only have to wait one year before they have established grounds for divorce unless otherwise established.  In no-fault divorces, there are only two ways to establish grounds for divorce.  The parties consent to the divorce, or complete a separation period which has now been shortened to one year. 
Continue Reading Change to One Year Waiting Period for Divorce in PA Useful Now