Articles

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...

This month marks the end of my tenure as president of the Association of Certified Family...

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Since it is the beginning of a brand new year, at least as I write this, I think it is tim...

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[The second part of this article covered how to calculate retired pay for the Reserve Comp...

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Since it is the beginning of a brand new year, at least as I write this, I think it is tim...

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At first glance, a tax practice which consists of both trust litigation and estate plannin...

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PRETEXTING AND OTHER...

Marshall W. Waller, CFLS

Welcome to the 21st Century, a wonderful time indeed to experience all that technology has...

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BIAS: THE ENEMY OF P...

Christopher Melcher, CFLS

“Only fools assert that they are free of biases.” (Martindale, D. A., “B...

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“MARRIAGE OF FICKE:...

Richard Gould-Saltman

In Ficke (In re Marriage of Ficke, 13 DJDAR 7438, 6/12/2013) a trial judge apparently deci...

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In re the Marriage of Veronica and Curtis Priem (2013) 214 Cal.App.4th 505, 153 Cal.Rptr.3...

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THE INTERSECTION OF...

Jessica Dayton

I. Introduction Our traditional notions of how legal system should operate have siloed ar...

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PRESIDENT'S MESSAGE,...

Michele Brown, CFLS

Welcome back to “normal!" As we have traversed the Pandemic back to being in-person,...

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FULL DISCLOSURE

Samantha Bley DeJean Robert Olson Stefani Radist Jeffrey E. Raskin

Is private judging soon to be a thing of the past in a post Jolie v. Superior Court world?...

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APPROACHING SETTLEME...

Jeffrey P. Blum

The Impact of Trauma Must Not Be Overlooked or Trivialized Many of our dissolution of mar...

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Few provisions of the Evidence Code are more habitually cited by family law practitioners...

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ETHICAL ETHEL AND TH...

Mark E. Sullivan

What happens with military pensions in a divorce? To illustrate the answer, imagine receiv...

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