Headlines last week detailed the divorce settlement agreement between Jeff and MacKenzie Bezos. It was a huge marital estate estimated at 137 billion dollars; the largest asset was Amazon which Jeff Bezos founded during the marriage with help from his Wife MacKenzie. MacKenzie agreed to accept 25% of the Amazon stock which amounted to about 36 billion in assets. Most of us cannot relate at all, but in reading the details, it occurred to me that there are pertinent lessons to take away from this. In this post, I have highlighted five takeaways that apply even when you are not the founder of Amazon. I will elaborate on some of these subjects in future blog posts, but for now, here is the Cliffs Notes version:
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Family Law
Risk of Harm Procedures in Lancaster County
- 5329. Consideration of criminal conviction.
(a) Offenses.–Where a party seeks any form of custody, the court shall consider whether that party or member of that party’s household has been convicted of or has pleaded guilty or no contest to any of the offenses in this section or an offense in another jurisdiction substantially equivalent to any of the offenses in this section. The court shall consider such conduct and determine that the party does not pose a threat of harm to the child before making any order of custody to that party when considering the following offenses:
23 Pa. C.S.A. § 5329 and § 5330 address a number of criminal offenses that may give rise to additional custody proceedings under certain circumstances in addition to participation in a custody conference. Those enumerated offenses, in addition to an involvement with a County Children and Youth Agency or the Protection From Abuse (PFA) system, are required to be addressed under PA law prior to a Court entering a Custody Order. Many County Courts have struggled with the best way to address this requirement when considering the timeliness of custody decisions, the cost of prolonged litigation, the additional strain on the calendars and resources of the Court system and, most importantly, the effect on children and families.
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Shared Custody: Presumed to be in the Child’s Best Interest, Perhaps for Some?
Gone are the days of the Tender Years Doctrine where it was presumed that a child under a certain age (3) should be in the primary care of his or her mother as a mother is best able to meet the needs of a child from birth to 3 years. The so-called Tender Years Doctrine fell by the wayside in the law several years ago, but many believe the theory behind it holds true. That is, by anatomical default, a mother has a more significant bond with a child born to her and from her body thereby placing her in a better position to continue that bond and meet a young child’s needs. However, that thinking to many people is antiquated and the role and importance of a father’s bond with their children at the moment of birth going forward has gained popular consideration and is now being recognized by courts.
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What The Heck is a QDRO?
The short answer is that it is a Qualified Domestic Relations Order, however, QDRO (pronounced KWAH dro) is a quick and easy abbreviation. No matter how you say it, this Order is used to document and execute future distributions of retirement benefits after a divorce. For those of you who like details or just want to have a better understanding of the process used to divide different types of retirement benefits, read on for the long answer.
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Adios Alimony Tax Ramifications
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.
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10 Things You Should Ask Your Caseworker Before Becoming an Adoptive Resource
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:…
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Child Dependency Exemptions for Adopted Children
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. …
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What Does Thomas Rhett Really Know About Adoption?
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”. …
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More Love to Go Around: The Pennsylvania Superior Court Clarifies Standing Rules Where Two Sets of Grandparents Seek Custody
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.
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Registration of Foreign Adoption Decrees – Goodbye Re-Adoption (Maybe)
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.
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