Tuesday, November 8, 2011

Help For Parents

Up to Parents is a  resource for parents experiencing difficulties in their relationship or coping with child custodial issues during divorce or separation.   Included in this very informative free website are numerous child-centered articles and videos, frequently asked questions, and interactive questionnaire and even an input form for use in mediation.   Certainly worth checking out! 

Monday, October 31, 2011

Dependency Tax Exemption

The US Tax Court ruled against a father seeking to claim his children as personal tax exemptions on his 2007 tax return.   Arguing that he paid "all of their financial support" and was only temporarily absent from the family home, he couldn't overcome the requirement of being with the children more than half the time.   It didn't help that his wife hadn't signed a Sec 152(e) release and that she filed a conflicting return claiming the exemptions.   Alarcon v IRS (US Tax Court, 10/17/2011)

Friday, October 7, 2011

Recommendations To The Washington State Legislature For Washington’s Child Support Schedule



Final Recommendations    (excerpts) - September 2011

The Legislature should adopt a new Economic Table, which is based on more current data, is presumptive to $12,000 combined monthly net income, and does not differentiate between age groups of children.

There should be a presumptive adjustment of support, not just a deviation, when a parent has children not before the court.   The adjustment should be calculated using the Whole Family Formula.   The court may not grant the adjustment if doing so would leave “insufficient funds” in the household of the custodial parent. 

There should be a residential schedule credit adjustment, not just a deviation, based on the number of overnights a child spends with each parent.   The residential schedule credit should be available in both the superior courts and the administrative forum, adjusted when the child’s time with the parents varies from that set out in the child support order granting the credit.  The residential schedule credit should not be considered a deviation, should not be available if the adjustment would result in insufficient funds in the custodial parent’s household, not be available if the CP’s net income before receiving the support transfer payment is at or below 125% of the federal poverty level guidelines for one person; or not be available if the child is receiving TANF.

The statute regarding postsecondary educational support should be amended to provide more guidance on when to order postsecondary educational support;  how to set the amounts;  how/when it may be suspended and then reinstated; and when/how it may be terminated.

The statutory references to the self-support reserve should be clarified to provide that the self-support reserve is 125% of the federal poverty level for a one-person family.

Tuesday, August 2, 2011

Perjury Conviction

On August 1, 2011 the Washington State Court of Appeals, Division One, affirmed a 2010 Snohomish County conviction of a mother who made false statements of an alleged assault by her son's father during a visitation exchange.   State v Prigger.

Sunday, July 31, 2011

2011 Child Support Schedule Workgroup

   The Workgroup comprises 17 members appointed by the Governor:  a law professor, a member of the Washington State Bar Association Family Law Executive Committee (FLEC), an economist, a representative of the tribal community, a superior court judge, a superior court commissioner, a representative from the Administrative Office of the Courts (AOC), a prosecutor appointed by the Washington Association of Prosecuting Attorneys (WAPA), a representative from legal services, an administrative law judge from the Office of Administrative Hearings (OAH), three noncustodial parents and three custodial parents.  The Workgroup has assigned members to four subcommittees:  economic table, children from other relationships, residential credit and post-secondary education.  

Children From Other Relationships
:    The children being considered by a court or administrative tribunal for the purpose of assessing a parent’s child support obligation and who are not the children for whom support is being determined shall be known as “Children Not Before the
Court.” (CNBC).   Only dependent children may qualify  as  CNBC.     The whole family formula should be the method for determining the amount of the “adjustment” for CNBC.

Residential Credit Subcommittee.
  A “written plan” needs to be in place before a residential credit (RC) is applied.   A 25% minimum threshold is suggested.   A “guideline calculation” is recommended but not required as  “rigid formula”, leaving the actual amount to the court’s discretion.    The “higher or lower time parent” can request a RC modification if the child is not spending the written plan time with one of the parents.  

Postsecondary Education Subcommittee
.   Requirement that child be enrolled on a “full time, per term basis.”   Payments not to the obligee parent.   Statute should mirror mandatory form language re: “child support terminated age 18 or graduates high school, whichever later.” Child should be required to pay minimum of one-third cost.   Tuition not to exceed in-state tuition.
·         August 12   (L&I Tumwater Headquarters Building Rooms S118 & S119,  7273 Linderson Way SW, Tumwater, WA 9:00 am to 3:00 pm )

·         August 26   (Administrative Office of the Courts SeaTac Conference Room,  11th Floor, Suite 1106,  18000 International Blvd, SeaTac, WA 9:00 am to 3:00 pm )

·         September 9  (L&I Tumwater Headquarters Building Rooms S118 & S117,  7273 Linderson Way SW, Tumwater, WA 9:00 am to 3:00 pm ).

Final findings and recommendations are scheduled to be delivered to the legislature on October 1, 2011.
More information is available at: http://www.dshs.wa.gov/dcs/Resources/workgroup.asp