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|Business and Professional Practice Valuation in Divorce|
Mitchell Reichman; Jaburg Wilk;
August 27, 2015, previously published on August 27, 2015The valuation of a business or professional practice in a divorce proceeding requires the resolution of unique issues. Among the most significant of these issues are the valuation date and the standard of value to be applied. In Arizona, judges have the discretion to decide these issues by...
|Contract of Inheritance: Clear Separation Necessary between Friendship and the Provision of Care|
Michael Rainer, Michael Rainer; GRP Rainer LLP;
August 25, 2015, previously published on August 25, 2015One’s final will can be mandated in a testamentary will or contract of inheritance. Having said that, the legislature has set limits that need to be observed if the final will is to be implemented as intended.
|Surviving Spouse Permitted to Roll Over 401(k) Distribution to Marital Trust|
Thomas N. Lawson; Loeb & Loeb LLP;
August 17, 2015, previously published on August 2015The IRS has issued a private letter ruling approving a surviving spouse’s rollover of her husband’s 401(k) plan account to a spousal IRA. The couple had established a dual settlor living trust of the kind often used for estate planning. At the death of the first spouse, the trust would...
|Ohio's New Adult Guardianship Rules May Indirectly Place Additional Burdens on Long Term Care Facilities|
Jeffrey J. Sobeck; Weltman Weinberg Reis Co. L.P.A.;
August 12, 2015, previously published on August 4, 2015Ohio's new Adult Guardianship Rules (Rules of Superintendence for The Courts of Ohio 66.01-66.09), recently took effect on June 1, 2015. While the rules do not directly apply to long term care facilities, a portion of the new requirements placed on court appointed guardians will likely create new...
|Rhode Island, Alimony is a Rehabilitative Tool|
Sullivan Whitehead DeLuca LLP;
August 12, 2015, previously published by Alimony is rehabilitative tool
In Rhode Island, alimony is a rehabilitative tool intended to provide temporary support until a spouse is self-sufficient, and is based purely on need. Giammarco v. Giammarco, 959 A.2d 531, 535 (R.I. 2008). In determining whether alimony is appropriate, the court first makes the assignment of property under the divorce (divides the marital property). This division of marital property occurs before the court makes the alimony determination because the needs of each party will be affected by the equitable distribution of the marital estate. R.I. Gen Laws §15-5-16.1(c).
In determining the amount of alimony (if any) a person will get, the court is required to consider:
(i) the length of the marriage;
(ii) the conduct of the parties during the marriage;
(iii) the health, age, station, occupation, amount and source of income, vocational skills, and employability of the parties; and,
(iv) the state and the liabilities and needs of each of the parties.”
Vicario v. Vicario, 901 A.2d 603, 611 (RI 2006). on Spring 2015
|International Custody Battles|
Kevin P. Rauseo; Hamblett & Kerrigan, P.A.;
August 11, 2015, previously published on August 2015In 1988, Congress ratified the Hague Convention on the Civil Aspects of International Child Abduction (¿Hague Convention¿). The treaty addresses the issue of children who have been wrongfully taken or retained in a foreign country. Simultaneous with the ratification of the Hague Convention,...
|When No Claim Doesn't Mean No Claim - Former Spouse Bringing 1975 Act Claim As Cohabitee|
Paul Hewitt; Withers Bergman LLP;
August 7, 2015, previously published on August 4, 2015Where a divorce order states that parties to a divorce may not claim a share in either's estate under the Inheritance (Provision for Family and Dependants) Act 1975 (the 1975 Act), one might assume that on the death of one of the parties, the survivor is barred from claiming for provision under the...
|How Much is Too Little? Widow Applies for Reasonable Provision after Being Left £15 Million Estate|
Henrietta Mason; Withers Bergman LLP;
August 7, 2015, previously published on August 4, 2015In Dellal v Dellal the court refused to strike out or determine by summary judgment the claimant widow's claim for provision from the deemed net estate of her husband under the Inheritance (Provision for Family and Dependants) Act 1975.
|The Battle over Planned Parenthood Funding|
McDonald Hopkins LLC;
August 7, 2015, previously published on July 31, 2015While how Congress will grapple with funding for the highway bill dominated much of the week here in DC, another funding question captured a great deal more attention across the country. Senate Republicans are making a push to end federal funding for Planned Parenthood after a series of undercover...
|Judge Holds Handwritten Diary Note is a Valid Will|
Paul Hewiit; Withers Bergman LLP;
August 7, 2015, previously published on August 5, 2015The Sheriff Principal of Lothian and Borders has found that a signed holograph entry by a deceased into a notebook diary is a valid Will. The Sheriff Principal overturned the judgment of the Sheriff who had refused the deceased's sister's petition to be confirmed as executor of her sister's Will.