Adult Support Payments: Financial Obligation of Non-Custodial Parent Does Not Necessarily End When Child Support Does
For most non-custodial divorced parents, the obligation to pay child support terminates at the latest upon their child’s reaching the age of 23. Under Massachusetts law, however, it is well-settled that non-custodial divorced parents who are financially able may be compelled to contribute to the support of their adult son or daughter who has a…
Long-Awaited Alimony Reform Finally Arrives in Massachusetts
On September 26, 2011, Governor Deval Patrick signed the Alimony Reform Act of 2011 (sometimes referred to as the “Act”) into law. The Act represents a sweeping reform of the existing alimony laws in Massachusetts and will, in most cases, put an end to lifetime alimony payments. Prior to alimony reform in Massachusetts, alimony laws…
Lifetime Alimony Still Exists for Some in Massachusetts
The Massachusetts Supreme Judicial Court (“SJC”) recently decided three cases (Rodman v. Rodman, Doktor v. Doktor, and Chin v. Merriot) that significantly impact a payor’s right to seek modification of alimony orders issued prior to the enactment of the Alimony Reform Act (“Act”) on March 1, 2012. In short, the SJC determined that the retirement and cohabitation…
When Your Insurer Issues a Reservation of Rights: Why You Should Choose Your Own Lawyer
You or your business is served with a lawsuit. It could be for a slip-and-fall, construction defect or even wrongful death. In any event, you paid those hefty insurance premiums for this very moment – right? After receiving the plaintiff ’s Complaint, you likely send it to your insurance agent or your carrier. In the…
Mitigating Risks When Entering Into Contracts: An Employer’s Primer
All employers will likely enter into at least one written contract with a third party, whether for services, equipment, and/or agreements with their own employees (e.g., confidentiality agreements, non-competition agreements, and/or non- solicitation agreements). Though verbal contracts are enforceable in many contexts, a written agreement allows the parties to create or expand their relationships, to…
Business Tax Rate Drops with New Tax Law
This article is the fifth in a five-part series regardingthe Tax Cuts and Jobs Act signed into law December 22, 2017 The Tax Cuts and Jobs Act provides a dramatic decrease in the tax rates applicable to C corporations, along with changes that may benefit other U.S. businesses, including S corporations, partnerships and other pass-through entities. CORPORATE…
Higher Standard Deduction May Offset SALT Limit
This article is the third in a five-part series regardingthe Tax Cuts and Jobs Act signed into law December 22, 2017 The Tax Policy Center estimates that, of the approximately 46 million households that itemized deductions under the old law, about 19 million households will do so in 2018 — meaning 27 million fewer households…
Individual Income Tax Provisions
This article is the second in a five-part series regarding the Tax Cuts and Jobs Act signed into law December 22, 2017 MOST TAXPAYERS WILL BENEFIT FROM LOWER TAX BRACKETS AND HIGHER STANDARD DEDUCTIONS When the Tax Cuts and Jobs Act (“The Act”) was signed into law on December 22, 2017, American taxpayers were promised tax reductions…
Sweeping Tax Law Revision Affects Nearly Everyone
This article is the first in a five-part series regardingthe Tax Cuts and Jobs Act signed into law December 22, 2017 As you undoubtedly know, President Trump signed the Tax Cuts and Jobs Act three days before Christmas. This law, contained in over 500 pages, represents a sweeping reshuffling of tax policy reminiscent of tax laws signed…
