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IVF, In Loco Parentis, Child Support, and How It All Comes Together

Y Michael Yin, JD GREEN V. CARTER, 2024-NCCOA-______ (2024). Facts:  The case involves two women, Mother and Partner, who had an on-and-off romantic relationship and planned to have a child together through IVF. Although only one woman gave birth and was listed as the mother on the birth certificate due…

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Hearsay Can Be Admitted – Rarely

IN RE: H.G., 2023-NCCOA-______ (2023) (unpublished). Facts: In June 2012, the respondent adopted Heather, along with her older sisters Sally and Ellen. In a prior legal proceeding, allegations of improper discipline led to the adjudication of neglect and dependency for Heather, and abuse, neglect, and dependency for Sally and Ellen.…

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Custody Case in Forsyth County Highlights Parental Rights

Custody and parental rights are understandably sensitive topics, which is why having an experienced North Carolina custody lawyer on your side can make a difference. Determining custody of a child is a challenging process. There are numerous laws and considerations that are factored into a custody decision, and one recent…

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Child Support – Show the Work

Price v. Price, 2022-NCCOA-928 (unpublished). Facts: In April of 2020, Mother filed a motion to modify child support. A hearing on that motion was eventually calendared for November of 2020. In the meantime, Father had fired his attorney. Father did not show up for the modification hearing, and the trial…

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Retirement Benefits Not Part of the Estate in Bankruptcy (In re Lawson)

Carolyn Woodruff, JD, CPA, CVA

In re Lawson, 570 B.R. 563 (Bankr. N.D. Ohio 2017) Facts: A husband and wife filed divorce proceedings in Ohio. Among the marital assets was the husband’s defined contribution retirement plan. The parties read into the record in the Ohio action an agreement that awarded the wife 50% of the…

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When Bankruptcy is Filed Before the DRO

Carolyn Woodruff, JD, CPA, CVA

In re Jeffers, No. 14-52328,    B.R., 2017 WL 2838104 (Bankr. N.D. Ohio June 30, 2017) Facts: A husband and wife divorced in Ohio. The divorce decree awarded the wife an interest in the husband’s retirement benefits. Before a DRO was entered, the husband filed a petition in bankruptcy under Chapter…

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NFL Ex-Wives and QDROs (Garcia-Tatupu  v.  Bert  Bell/Peter  Rozelle  NFL  Player  Ret.  Plan)

Carolyn Woodruff, J.D., C.P.A, C.V.A.

Garcia-Tatupu  v.  Bert  Bell/Peter  Rozelle  NFL  Player  Ret.  Plan,  No.  CV 16-11131-DPW,     F. Supp. 3d   , 2017 WL 1398645 (D. Mass. Apr. 18, 2017) Facts: The husband, a former NFL football player, was divorced from his wife in Massachusetts in 1997. No DRO was entered at the time. The husband…

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DROs and Pension Plans (Dullea v. Pension Benefit Guar. Corp.)

Carolyn Woodruff, J.D., C.P.A, C.V.A.

Dullea v. Pension Benefit Guar. Corp., 241 F. Supp. 3d 155 (D.D.C. 2017) Background: There are two ways in which state courts can make a deferred future division of retirement benefits. The traditional method is the shared interest approach, which awards the nonowning spouse a portion of each future payment…

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Don’t Wait to Obtain a QDRO (Patterson v. Chrysler Group)

Carolyn Woodruff, J.D., C.P.A, C.V.A.

Patterson v. Chrysler Group, LLC, 845 F.3d 756 (6th Cir. 2017) Facts: A divorce decree awarded the wife an interest in the husband’s retirement and survivor benefits, expressly ordering him not to elect a survivor beneficiary other than the wife. The wife did not obtain a QDRO. Upon retirement, the…

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Innocent Spouse Relief: Read Before Signing (Yancey v. Comm’r)

Yancey v. Comm’r, T.C. Memo. 2017-59, 2017 WL 1289451 (2017) Facts: A husband and wife filed joint returns. The returns were prepared by the wife. The returns understated the amount of tax due, mostly because they wrongly double-counted certain gambling losses incurred by the husband. The IRS assessed a deficiency.…

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