As a divorce lawyer who also does some probate litigation and trusts and estate work, I have always been interested in the interplay between divorce and trusts and estates. Recently, the issue of whether gifts are considered income for purposes of calculating child support came across my desk.
Now in talking about gifts, I don’t mean the ugly reindeer sweater grandma sends you for Christmas every year. When speaking of gifts, I am referring to a specific estate planning strategy where wealth is transferred to others via use of a gift tax exclusion. Gift tax exclusion, sounds scary, but it is actually a pretty simple concept. A gift tax exclusion is the amount of money, or other assets, one person can give to another person in any given year without incurring a gift tax (simply put, how much dough grandma can give you before it has to be reported to taxing authorities).
For 2019, the annual gift tax exclusion is $15,000, which means any one person can give another person cash or assets totaling $15,000 in 2019 without triggering a gift tax. It is common in families where there is money to spare for parents to gift children, spouses, … Keep reading
In some divorces/post-divorce situations, one parent wants to move with the parties’ children to another state, or even another country. This is called “removal,” and requires either the permission of the other parent or the approval of the probate court. Removal is commonly driven by a new job or spouse, a desire to return to a previous hometown in which friends and extended family live, or a need to move to a more affordable location.
Massachusetts’ highest court recently released a new removal decision in the case of Miller v. Miller. For many years, we have had two standards for the court’s analysis of whether to allow removal: the “real advantage” standard under Yannas v. Frondistou-Yannas—where one parent has primary physical custody of the children—that slightly favors the custodial parent seeking removal; and the “best interests” standard under Mason v. Coleman—where the parties share physical custody (roughly, 50/50)—that puts the parties on equal footing. Until now, cases typically fell under one standard or the other, based on existing custody stipulations, orders, or judgments.
In Miller v. Miller, though, the Supreme Judicial Court has fine-tuned the law a bit. From now on, probate courts must … Keep reading
Life with a narcissist is often destructive, demeaning, and difficult. In fact, being with that person can make it nearly impossible for you and your children to not lose yourselves entirely. Unfortunately, divorcing a narcissist is a complex and frustrating battle that can frequently feel like reliving the worst moments of your marriage.
In general, divorce requires defensive thinking. Divorcing a narcissist requires more. You have to think through what he may do (I say “he” because male narcissists outnumber females by 2 to 1) and you have to figure out how to let him believe he has won. Not an easy, quick, or inexpensive process.
The majority of divorce cases (approximately 95%) settle. Ones involving a narcissist typically do not. The path to finality is filled with unnecessary battles. In most cases, discovery of a spouse’s finances is relatively straightforward. Not so with a narcissist. There will be multiple trips to court necessitated by his focus on control, making the process costly and painful. There will be fights over children…
In the end, I have come to believe, through post-divorce friendships with my clients, that those fights are worth it – that being able to lead a … Keep reading
When you are divorced with kids, Christmas and Hanukkah can become minefields that make previous family headaches look simple. But there’s good news: There are a number of steps that you can take ahead of time to make things better for everyone involved.
It pays to go into the holiday season with a plan. This year, I’m offering three helpful tips that will allow you to do just that.
- Remember and enshrine the idea that the holiday isn’t about you. It’s about making it calm, fun, and memorable for your kids. First, work out the parenting strategy in advance, and let the kids know what is going to happen and when. Make sure you don’t convey to the kids that you are going to be lonely without them. Figure out what you’ll be doing, tell your kids, and let them know that you will have fun and be fine—and that they should have fun and will be fine with the other parent. Kids pick up on emotions very easily and tend to feel responsible for a parent’s happiness in divorce. There is a pretty general standard plan when dealing with Christmas parenting time, assuming the kids aren’t
… Keep reading
When I was a child, Halloween was the day my father came home from work early to walk my sister, brothers, and I around the neighborhood in the costumes my mother made. Store-bought costumes were out of the question. The rule was that all homework had to be done before we could go out. While my dad walked up and down neighbors’ driveways with us, my mother stayed home to hand out candy that she stockpiled in a big ceramic pumpkin. My mom loved to see all of the costumes on the children who came to the door. When we got home, she checked our loot for anything suspicious, which also gave her the chance to steal those Nestle Crunch bars she coveted.
Families have different rules and traditions surrounding Halloween. But when parents decide to separate and divorce, things inevitably change. Some parents hold tight to try to keep traditions alive, while others seek to immediately change things. Parents often cannot agree on who will buy the costumes and who will take the children trick-or-treating. Sometimes, parents insist that they both walk around with the children, which is good solution in situations that are truly amicable, but creates … Keep reading