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Full-Text Articles in Law
The Impact Of Social Security Of Dependents And Financing Of Post-Secondary Education Of Dependents On Support Obligations In Particularly California Divorces After The Tax Cuts And Jobs Act Of 2017, John R. Dorocak
Marquette Benefits and Social Welfare Law Review
The 2017 Tax Cuts and Jobs Act made alimony in divorce decrees and separation agreements entered into after December 31, 2018, neither deductible by the payor nor income to the payee for federal income tax purposes. Likely, that change in the tax law will result in less income to payees in a divorce and higher taxes for payors. In California, support in divorces is basically calculated by the software program Dissomaster. With payors facing higher taxes, such payors may look for possible sources of additional income for paying support. Payors may receive a credit in California against the support obligation …
Collision Course: State Community Property Laws And Termination Rights Under The Federal Copyright Act--Who Should Have The Right Of Way?, Loren E. Mulraine
Collision Course: State Community Property Laws And Termination Rights Under The Federal Copyright Act--Who Should Have The Right Of Way?, Loren E. Mulraine
Marquette Law Review
The purpose of this paper is to provide an overview of recapture rights under copyright law, as well as a primer on the difference between common law and community property law as it relates to property rights in a divorce proceeding. The paper will utilize as a case study the dispute between William "Smokey" Robinson and his former spouse, Claudette Robinson, and provide a statutory solution for future disputes where federal copyright law and state community property laws collide at the intersection of copyright terminations. Specifically, should these newly recaptured rights be treated as a new estate and thus not …
Special Needs Trusts To Safeguard Disability Benefits In Personal Injury And Divorce Settlements And Estate Planning, Lawrence A. Friedman
Special Needs Trusts To Safeguard Disability Benefits In Personal Injury And Divorce Settlements And Estate Planning, Lawrence A. Friedman
Marquette Elder's Advisor
To avoid disqualifying a disabled person from government aid, amounts should not be paid outright to the person or to a trusts for his support. Instead, the author suggests it is best to use a Special Needs Trust.