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...
Michele Brown, CFLS
It’s hard to believe that I am closing in on the end of my two-year term as Presiden...
Nathan Gabbard
Dear Reader, Once again, we are pleased to provide a variety of interesting topics for you...
Christopher Melcher, CFLS
Courts play an important role in ensuring that unconscionable agreements are not enforced,...
David Korsunsky
Prior to Haley v. Antunovich,1 caselaw was silent on whether a child support recipient cou...
Ronald S. Granberg, CFLS
1. Property Acquisition Forms Except as otherwise provided by statute, all property acquir...
Jillian Duggan Herd
Our high-level seminars always inspire a whole host of changes attorneys should make to br...
Nancie Yomtov
There are two situations where service is required: a. Service of process, (summons), to p...
Dorie Rogers, CFLS
I learned of Dawn Gray’s retirement in the same way that often I learn about what my...