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...
Barbara A. DiFranza R. Ann Fallon James M. Crawford, Jr., JD
Facts and Case History After serving in the military for several years, Tim Green commenc...
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2013 Spring Seminar and Other ACFLS Board Activities Our ACFLS 2013 Spring Seminar, &ldqu...
Richard Gould-Saltman
First and foremost, I would like to extend my thanks to our Associate Editor, Debra Frank,...
Marshall W. Waller, CFLS
Welcome to the 21st Century, a wonderful time indeed to experience all that technology has...
Christopher Melcher, CFLS
“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...