The new standard is simply if there is an “inconsistent” amount between the old child support order and the application of the Child Support Guidelines.  This is a big sea change because it has the possibility of opening the flood gates for litigating child support.  The new standard is a much more liberal standard and a lower standard in getting a modification.

The SJC did not however, pull the new “inconsistency” standard out of thin air.  The SJC found that the child support statute as passed by the legislature uses the “inconsistency” standard while the Child Support Guidelines (which is promulgated by the Trial Courts) uses the “material and substantial change in circumstances” standard.  In such a case where there is conflicting rules, then the statute passed by the legislature must prevail.

In my opinion, the SJC knew full well that lowering the standard of review for Modification cases might open the Probate and Family Courts to a rush of Modification claims.  I believe the SJC, through this opinion, is asking the legislature to modify the statute so that it no longer uses the “inconsistency” standard but make it fall in line with the Child Support Guidelines.

For the full text of the opinion, Morales v. Morales, SJ 11104.

The website has videos that you can watch with your children and it also has guides for you to read to help you respond to your children’s common questions about divorce.  And of course, it has songs and singalongs for children to fully assimilate the information that is fun for them and helps them understand without adding trauma.

http://www.sesamestreet.org/parents/topicsandactivities/toolkits/divorce

So the next time you hear your attorney say that, do not think they are doing you a disservice because they’re related to opposing counsel.  It’s just being nice.

The app can be run both on the iPad and the iPhone.  The iPad version is not just the iPhone version but is actually fully formatted to utilize the iPad architecture.  We will push out an update when the new iOS is out in September.

So what does this app do?  There are 3 main components: Alimony Calculator, Child Support Calculator, and Date Calculator.

The Alimony Calculator is the first of it’s kind in the app store.  It uses the new Alimony Reform law that was passed last year and effective as of March of 2012.  It calculates the range amount of alimony to be paid, the duration of the alimony payments, and also the different types of alimony.  It is fully compliant with the new formulas in the new law.

The Child Support Calculator does the basic child support calculations for incomes up to $250,000.  This calculator mimics the worksheet that is promulgated by the Probate and Family Court.  In fact, the unique feature of this app is that you can now generate a PDF using the app and either email, dropbox or air print a fully court-approved Child Support Guidelines worksheet to submit directly to the court.  No more having to do the calculations by hand or doing it on the computer and transcribing it.  Now you can do it on the fly and run multiple calculations to compare values.

The last part of the app is the Date Calculator.  There are two parts to this.  The first part calculates the duration in months and years between two given dates.  Why is this crucial to divorce?  Well, the duration between two dates is how the alimony duration is calculated.  The second part is a Divorce Nisi calculator that tells you when your divorce is final depending on when your final hearing was and what type of divorce it was.  If it was a 1A (uncontested) divorce, then the date is 120 days after the final hearing.  If it was a 1B (contested) divorce, then the date is 90 days after the hearing.  This is useful just to know when your client’s divorce or your divorce is final.

This app was designed by a lawyer to help other lawyers, mediators, judges and also divorce litigants to easily and quickly do these complex calculations.  Spread the word to your friends and colleagues about this new and unique app.

Download the app today for only $0.99 by searching “Massachusetts Divorce” in the App Store!

Child support on the other hand is not tax deductible to the payor and is not taxable income to the payee.

When is something considered alimony?  It must meet the following criteria:

• Payment must be made in cash
• Payment must be made pursuant to a divorce judgment or separation agreement and payment must be made or received by or on behalf of a spouse
• The parties must live separately
• Payment must end upon the death of the payee

There is also an issue that the IRS looks for called “recapture.”  Recapture is looked at by the IRS to prevent parties from front loading their alimony payments to disguise it as a property division.  Recapture only is considered when total alimony from year to year is more than $15,000.  Moreover, recapture is looked at by the IRS during the 3 years following a divorce.  If alimony payment decreases by more than $15,000 in the three post-divorce years, then the IRS can come in and recapture the deduction of alimony from gross income.

There might also be situations when the payee might not want to be taxed on alimony payments and the payor agrees that they will not take a deduction on the alimony paid.  In that situation, there can be an explicit agreement that the parties can enter into to prevent the payee from paying taxes on the alimony and also prevent the payor from taking a tax deduction on it.  In the eyes of the IRS, all due taxes are being paid between both parties, so they allow such an agreement.

If you’re considering alimony provisions as part of your divorce, ask your attorney about possible tax ramifications before the final divorce judgment is entered.

This case came about when two gay men married in Massachusetts in 2005.  Several years later, when one of them filed for a divorce, he found out that the other had previously entered into a civil union in Vermont with another individual before their marriage.  The SJC said today that basically the Massachusetts is void since allowing that marriage would be bigamy, which is illegal.

Our firm has handled many Vermont civil union dissolution cases in Massachusetts ever since Massachusetts allowed civil unions.  Under the Probate and Family Court’s equitable powers, we were able to get the courts to dissolve the union.

The latest ruling however, still leaves several questions unanswered:

• If person A and person B entered into a Vermont Civil Union, can the same couple then enter into a MA marriage?
• If so, then when they divorce, do they simply divorce the MA marriage or do they need to file a separate petition to dissolve the Vermont Civil Union?

If you make $75,000 or less per year in gross income (before taxes), then you fill out the Short Form financial statement.  If you make more, then you fill out the Long Form financial statement.  I will be writing the instructions below as if I am filling out a Short Form financial statement.  For a Long Form, you should really seek the advice of an attorney for your case.

First the basics – the “Division” is the county your cases is located in and the docket number is the numerical number assigned to your case.  These are important so that the court can properly file your financial statement with the correct case file.

The Personal Information section should be filled out completely except for the Social Security number portion.  You can either omit this line or put only the last four digits.  Everything else must be filled out completely.

Part 2 deals with all sources of income.  This can be easily gleamed from a current pay stub.  Take note that the figures being asked are weekly.  If you have a monthly paycheck, then divide it by 4.3 (not 4 as is commonly done) to obtain the weekly amount.  If you get paid bi weekly, then simply divide by 2.  If you are self-employed, then you need to fill out an additional Schedule A.  It is best to have your business accountant fill the Schedule A form for you.  If you own income generating rental property, then you must fill out a separate Schedule B.  Take special note of line item q which deals with contributions from other household members.  If you live with parents or a partner, and they compensate you for household expenses, then you must list this. If however, you split the bills so that someone pays the electric and someone else pays the telephone bill, then simply list it in the expense section below.

Part 3 deals with taxes which can be calculated from your pay stub or tax returns.  Remember to divide by 4.3 to get the weekly amount.

Part 4 should be auto-calculated if you are using the Court forms.  If not, it is the sum of part 2 minus the sum of part 3 or basically your income after taxes.

Part 5 deals with items deducted from your paycheck automatically before it even gets to you and part 6 is simply your income minus taxes and other deductibles.

Part 7 deals with your gross income from the previous year.  The court wants to know this because they want to determine if you have purposefully underemployed yourself for the sake of the court action.

Part 8 is really important because you can use this part to argue to the court why your child support or alimony should be reduced based on your inability to pay.  If you have high expenses, and not simply because you like to spend money, then the court might consider a deviation if justified.  These numbers have to calculated exactly and remember to divide monthly numbers by 4.3 to get the weekly equivalent.

Part 9 is where you put the amount in attorneys fees.

Part 10 and 11 is important when it comes to dividing assets in a divorce.  It is important to list every single piece of real estate, retirement account, bank account or anything of value in this area.  If there isn’t enough space, then separately attach an exhibit.  If you neglect to list something and the other party finds out or the court finds out, it is not only considered perjury but it could cost you in a property division.