Articles Tagged with alimony

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Dear Carolyn,

My ex is all over Facebook about what she did with the kids during Spring Break. She apparently took some young woman with her to babysit so she could spend more time with her boyfriend on the Florida beach. She posted my little boy “buck naked” on the beach on Facebook. She posted her “babysitter—young woman” drinking beer with at least a dozen empty beer cans in the background. She posted a picture of her boyfriend and her entwined on the beach on a blanket. And to top it all off, she posted a picture of her new engagement ring from him, and we are not even divorced. I have filed for custody of the two children. She wants alimony. Are the pictures I downloaded from Facebook admissible? Can I make her remove the nude picture of my son as I am worried about perverts? Do these Facebook pictures help me in my quest for custody and no spousal support? I am frustrated with the whole process.

Dear Frustrated,

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Dear Carolyn,

My wife had an affair, and because I wanted to save the marriage for the children, I forgave her. That was about ten years ago.  Now, it is really not working, and I want out.  The last child has finished high school.  She spends too much money and she will not find a job.  She says I owe her alimony if I leave.  She has the same college degree I do.  Can she get alimony?  What about her affair?

I tried, but….just can’t do it any more….

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Forget it!

Forget about the alimony deduction for all new decrees or instruments post-2019. (See Part I for modification of pre-2019 alimony orders and agreement, as modification has a separate set of rules.) The deduction is gone absent a congressional miracle. That means on December 31, 2018, or before you must have alimony that qualifies under IRC Section 71 before it is repealed. The alimony must meet the terms of Section 71, pre-TCJA and pre-2019, which are as follows:

a. You must have a qualifying decree or instrument;

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Previously, we examined the paragraph and subparagraphs defining “divorce or separation instruments.” Now let’s take a look at which sections of TCJA incorporate these subparagraphs.

Sections incorporating all three subparagraphs of the definition of divorce or separation instrument Post-2018.

The two sections of TCJA that adopt all three subparagraphs of the definition of divorce or separation instrument post-2018 are as follows:

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The repeal of the alimony tax sections for the inclusion of income and deduction has an ancillary impact on other divorce tax issues. The effective date for all ancillary issues discussed in this article is December 31, 2018, the same as the alimony repeal. These December 31, 2018, changes shall be referred to herein as “post-2018” changes.

The law before TCJA will be referred to as “pre-2019.”

In this first section, we’ll look at what a divorce or separation instrument is.

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Divorce was hard enough, and now alimony tax reform. Do you feel good or bad about alimony? No matter your answer, this alimony tax reform revolutionizes the divorce arena, and you need to know how it may affect you and your clients. Judges need to know how it might affect those whose appear before them as litigants. So let’s dig in.

This article is Part I of three parts. Part I deals with the basics of the alimony taxation changes under the Tax Cuts and Jobs Act (“TCJA”), referred to herein as the “new Alimony Statute.” Multiple sections of the Internal Revenue Code related to alimony are changed under the TCJA. The new Alimony Statute is contained in Section 110151 named “Repeal of Deduction for Alimony Payments” in PL 115-97, HR1, December 22, 2017, 131 Stat 2054.  When I refer from now on to the “old Alimony Statute,” I am referring mainly to Internal Revenue Codes Sections 71 and 215 as they existed before the TCJA.

Part II will deal with ancillary federal tax considerations of the new Alimony Statute, of which there are many.  Part III will discuss considerations of the new Alimony Statute under North Carolina domestic relations law and explore creative possibilities for the use of the new Alimony Statute.

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Dear Carolyn,

I am thinking about separating from my wife of 10 years. She is a doctor and makes a lot more money than me. I am a school teacher and make extra money coaching, but she still makes a lot more than me.  Neither of us are having an affair, but I am pretty miserable. We are both thirty-three.  She works all the time and I take care of our two children.  I also worked for two years while she finished her medical degree.  I hate to ask, could I get alimony as a man?  Our lifestyle has been great, and I would like to maintain that lifestyle as best I can. Thanks Carolyn.

 

Carolyn Answers:

Very interesting question, but the answer is quite simple. Men can get alimony on equal footing with women, at least theoretically. This issue was resolved by the United States Supreme Court in 1979 in the noteworthy case of William Orr v. Lillian Orr.  In Orr, the Supreme Court held that an Alabama statute that made alimony only available to women was unconstitutional under the Fourteenth Amendment of the United States Constitution, which provides for equal protection. An interesting twist to the Orr situation was that Mr. Orr did not want alimony from Ms. Orr; rather Mr. Orr was upset that women never had to pay alimony under the Alabama statute. Mr. Orr’s argument that the statute discriminated against men won.

Some men do get alimony in North Carolina, but there are vastly more reported cases of women receiving alimony. Times are changing. I personally believe toward more men receiving alimony. The thirties age group has a fairly typical scenario in divorce of both spouses working, or at least no one has been out of the workforce for 20 years.  Neither of you are out of the work force.  Contrast this with divorces of persons in their late forties or fifties where one spouse did drop out of the public labor force to raise children—those dependent spouses who haven’t worked publicly for 20 years generally receive alimony if the supporting spouse has the ability to pay. Continue reading →

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Dear Carolyn,

My husband is having an affair with his secretary and I want to get that woman.  I kicked him out of our home on New Year’s Day when he made an excuse that he had to go by the office for something (something? Right?), and my detective caught them red-handed.  I hear about alienation of affection.  Do I qualify?  How much do you think I’ll get?

 

Carolyn Answers:

While you need to have a family lawyer go over your evidence, you may have a claim for both criminal conversation AND alienation of affection against the secretary.  Alienation of affection requires (1) that you and your spouse had a genuine marital relationship; (2) that your spousal love was destroyed; (3) that the secretary caused the breakup of the genuine marital relationship; and (4) that you have damages.

Criminal conversation does not have to do with any crime we actually punish today. The requirements for criminal conversation are two-fold:  (1) sex (2) with someone’s spouse.  That’s it.

No one can really say how much you might get. Juries generally decide these issues, and juries can really vary and view these issues differently.  It is attention-grabbing that there have been some very large awards in North Carolina reported in both the North Carolina Supreme Court as well as the North Carolina Court of Appeals and literature.

Affairs also can affect alimony, as in the question below:

Continue reading →

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Dear Carolyn,

My soon to be ex-wife lied under oath in Guilford County Court for personal gain (money). She over-stated expenses and I am paying P.S.S. Can I charge her with perjury and sue her?

Thanks!

~ P.J.

 

Dear P.J.,

Unfortunately, this is a frequently asked question in family law and divorce cases.  It seems that, almost always, someone thinks one side or the other is lying.  For all readers’ information, P.S.S. is Post Separation Support, a temporary form of alimony.  The question is as follows:   what can you do about the false statement?

This answer will first discuss your allegation of perjury.  Then, secondly, the answer will discuss possible civil remedies and suggestions for your divorce.

Continue reading →

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In Part 1, we discussed that proving cohabitation in North Carolina is not an easy task. There have been multiple North Carolina Court of Appeals cases where the dependent spouse and new flame had been dating for years, were blending finances, were vacationing together, and living together as much as five days a week; yet the Court found there was no cohabitation. The most important thing to keep in mind when trying to prove cohabitation to the court is your evidence.

When the Court reviews the evidence of cohabitation, it will engage in a two-part test. If the objective evidence of cohabitation does not conflict with other evidence, the court does not have to consider the subjective intent of the dependent spouse and new romantic interest. However, if there is conflicting objective evidence, then the Court must look to the subjective intent of the dependent spouse and new romantic interest. Bird v. Bird, 363 N.C. 774, 688 S.E.2d 420 (2010).

Examples of objective evidence of cohabitation includes externally verifiable phenomena, such as bank statements in both parties’ names, joint lease agreements, joint utility bills, cell phone records and text messages showing communications between the parties, emails between the parties alleged to be cohabiting, photographs of the parties together, or investigative reports detailing the movements and actions of the parties alleged to be cohabiting.

Continue reading →