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Children of Divorced Parents: Tax Exemptions

Children of Divorced Parents: Tax Exemptions
The Supreme Judicial Court released a slip opinion, Phalla IV vs. Samath HANG., No. 11-P-2181. (May 14, 2013) (Phalla), resolving ambiguities created by recent amendments to the Internal Revenue Service Code, and providing an interesting abstract of a Massachusetts State judge's authority to allocate Federal dependency exemptions in divorce proceedings. State judges were historically deemed…
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Modifications of Child-Related Issues

Modifications of Child-Related Issues
It is important to remember that while the division of assets and debt are final upon divorce, this is not the case for issues relating to the children. In Massachusetts, child-related issues such as custody, parenting time and child support remain open to modification by the Court upon a material and substantial change in circumstance.…
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Child Support in High Income Families

Child Support in High Income Families
In Massachusetts, the Child Support Guidelines are calculated up to a maximum combined annual income of $250,000.00.1 In cases where the combined available gross income of the parties exceeds $250,000.00 per year, the guidelines should be applied on the first $250,000.00 in the same proportion as the recipient's and payor's actual income (as provided on…
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When A Custodial Parent Removes A Child From Massachusetts

When A Custodial Parent Removes A Child From Massachusetts
In our mobile society where people frequently move significant distances, courts have to regularly decide a difficult issue: When will a divorced parent with custody of the children be allowed to move out of state with the kids — away from the other parent? Such a move will inevitably lessen the children’s contact with the…
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