What is “phantom income”? “Phantom income” can be an issue when dealing with divorcing parties that have an ownership interest in a pass-through entity (i.e., a partnership, limited liability company, or sub-chapter S corporation). A pass-through entity (PTE) reports revenues, expenses, and profits on their own tax return. The shareh...
Dawn Gray
Editor’s Note: The holdings from various cases are below. Dawn Gray’s extensiv...
Hon. Mark Simmons Hon. Thomas Trent Lewis Ret.
In 2016, the California Supreme Court reinstated a traditional hearsay rule applicable to...
Seth Kramer
This month marks the end of my tenure as president of the Association of Certified Family...
Debra Frank
Welcome to our Winter edition of the ACFLS Family Law Specialist. My thanks to the authors...
Leslie Ellen Shear
Thank you, Carolyn Keene1 Our work sometimes brings out my inner Nancy Drew.23 One of the...
Dianne Fetzer
We recently celebrated the holiday party wherein we said goodbye to a few of our friends t...
Naghmeh Bashar
On December 17, 2019, the Honorable Thomas Trent Lewis retired from his long-standing posi...
Introduction Let’s explore Marriage of Anka and Yeager (2019) 31 Cal. App.5th 1115 (Anka)...
ACFLS
Being with Tommy for 47 years, a mark of his character is his humility, decency, integrity...
Sherry Peterson, CFLS
Congratulations to the Honorable B. Scott Thomsen, recipient of the 2019 Hall of Fame awar...
Michele Brown
Sherry Peterson, Ari Levy and David Lederman have taken ACFLS to the highest level of educ...
Debra Frank
At the ACFLS 2019 Annual Holiday Party held on Saturday night, December 7, 2019, at the Si...
Christine Tour-Sarkissian
In November 2018, the United States Court of Appeals for the Ninth Circuit in Brace v. Spe...
Dianne Fetzer, CFLS
Family law, in my opinion, is the most complex area in the practice of law. Not only do we...
Naghmeh Bashar
That is Impact! Last Issue, ACFLS honored the Honorable Judge Trent Lewis who retired on D...