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...
Seth Kramer
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...
Mark Sullivan
[The second part of this article covered how to calculate retired pay for the Reserve Comp...
Since it is the beginning of a brand new year, at least as I write this, I think it is tim...
April C. Ball
At first glance, a tax practice which consists of both trust litigation and estate plannin...
Marshall W. Waller, CFLS
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“Only fools assert that they are free of biases.” (Martindale, D. A., “B...
Richard Gould-Saltman
In Ficke (In re Marriage of Ficke, 13 DJDAR 7438, 6/12/2013) a trial judge apparently deci...
Dawn Gray
In re the Marriage of Veronica and Curtis Priem (2013) 214 Cal.App.4th 505, 153 Cal.Rptr.3...
Jessica Dayton
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Welcome back to “normal!" As we have traversed the Pandemic back to being in-person,...
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Is private judging soon to be a thing of the past in a post Jolie v. Superior Court world?...
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The Impact of Trauma Must Not Be Overlooked or Trivialized Many of our dissolution of mar...
David Shebby
Few provisions of the Evidence Code are more habitually cited by family law practitioners...
Mark E. Sullivan
What happens with military pensions in a divorce? To illustrate the answer, imagine receiv...