Distinctive Representation in Sophisticated Family Law Matters
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by Jon Csuka, Attorney, Woodruff Family Law Group

-News Release-

Take note that Guilford County is participating in a pilot program with regard to the e-filing of 50-Bs/DVPO. We are the first county in the State to put these procedures into place.

All 50-B complaints will be E-filed from the Family Justice Center located at 201 S. Greene St., 2nd Floor, Greensboro, NC 27401, (336) 641-SAFE (7233). I was able to go to the FJC for the grand opening. If you have an opportunity to go over and get a tour it would be a good thing – it will be a tremendous resource for victims of domestic violence. It is located directly across the large courtyard in front of the main entrance of the Courthouse on Greene Street.

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I look at success as achievement of goals at three points in time. Time is the magic gift that we all have, and we must use time wisely.  There is success at the current moment and being in the now. There is success for intermediate goals, perhaps those to be accomplished this year. Then there are those long-term goals of continuing to reinvent me and adapt to the changing world. Continue reading →

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By: Carolyn Woodruff, JD, CPA, CVA

We have an uneventful Delta flight from Kennedy Airport leaving around 4:30 PM in New York (KJFK) to Moscow (KSVO) arriving around 9 AM. Dwight Ensley (my husband), Alosha and I are greeted at the Moscow Airport by Arina Demina, soon to be a Russian lawyer and to be our guide for the week. She is holding pink hydrangeas and roses, which she gives to me. Arina welcomes Alosha and me as Dance Legends. There are 4600 miles between us and New York City and a seven-hour time difference. I hope this week to explore many legal issues related to family law, as surely there is a solution for the children of the world and state interference with families and children. Continue reading →

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Watch out for those hurried, last minute North Carolina agreements that link alimony and child support termination; you could get an unintended tax consequence and the loss of the tax deduction.

While the Johnson case, discussed herein, is not a North Carolina case, it could be.  Guys and gals, you simply cannot link alimony reductions to a child-related event.  It doesn’t work; that is, if you want the deduction.

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It is tempting to lump child support and post separation support/alimony into a bucket of one dollar amount, sometimes referred to as “family support”.  This is particularly tempting in the early part of a case, but it is DANGEROUS.  A couple of tax rules will help:

Rule 1:  Don’t create family support as a way to get 100 percent of support as an alimony deduction as this really doesn’t work.

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by Carolyn J. Woodruff, JD, CPA, CVA

North Carolina alimony statutes and state case law make technicalities on the “death” element of alimony under federal tax law difficult, and one needs to exercise extreme care when drafting a private alimony agreement or contract in North Carolina.

Unlike many states, all alimony awards in North Carolina are not court orders.  For legitimate strategic reasons, alimony awards are frequently private contracts in North Carolina.  Generally, one cannot modify a contractual award of alimony, but court orders for alimony may be modifiable upon a change in circumstances.  That scares many payors in North Carolina, so they negotiate for a private contract.

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By Carolyn J. Woodruff, JD, CPA, CVA

In Greensboro, a same sex couple can go to the Register of Deeds in Guilford County and obtain a North Carolina Marriage License.  There are also Register of Deeds in the Piedmont Triad in Lexington, Asheboro, Graham, Wentworth, Roxboro, Yanceyville, and Winston Salem that provide the same product and service, a Marriage License.

Recently, and notably, Ireland has had a national referendum and said “yes” to same sex marriage.  Ireland has long been a stronghold and defender of the Catholic faith, which has been a citadel of opposition to gays, lesbians, and of course same sex marriage.

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By Carolyn J. Woodruff, JD, CPA, CVA

Today, let’s deal with the “date” wardrobe you should build over time (depending on your budget). This wardrobe selection is for Summer 2015 for dinners out, movies, theater, concerts and similar activities.

Find your own look and make it your own.  Be creative.  It will make you feel good about yourself.  Be your own person and have your own identity.  Here are some suggestions: Continue reading →

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by Carolyn J. Woodruff, JD, CPA, CVA

Schilling v. Comm’r, T.C. Memo. 2012‑256, 2012 WL 3848477 (2012)

(a) Facts: The parties settled their divorce case by signing a separation agreement. The agreement awarded the wife $2,450 per month on spousal support for six years.  It, further, provided that the wife’s spousal support would drop by specified amounts when each of their three remaining minor children reached age 18 or left home for college, whichever occurred first.  Finally, the agreement provided that the husband would pay no child support, justifying this downward deviation from the child support guidelines by pointing to the spousal support provision. The agreement was incorporated into an Ohio divorce decree. Continue reading →

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By Carolyn J. Woodruff, JD, CPA, CVA

This article is part 4 of a series of articles regarding Innocent Spouse.  This final blog on the basics of the current Innocent Spouse tax law will do two things:  1) summarize changes discussed in the first three articles; 2) give some practical guidance to attorneys, CPAs, and clients in North Carolina. Continue reading →