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| Listed below are a number of articles of interest
written by attorneys in our firm for legal publications and continuing legal
education programs. Each of the articles is copyrighted by the author(s).
Accordingly, any re-printing or re-publication of these materials without
the express written permission of the author(s) is prohibited. Publications are presented in printer-friendly PDF format. If your web browser does not have the Adobe Acrobat plug-in to view these publications, we encourage you to download this software for free from Adobe. 2006 Case Law Update: An update on Missouri appellate domestic relations cases over the past year, presented to domestic relations attorneys in a continuing legal education seminar. Discovery and Treatment of Hidden Assets in Divorce Cases: From time to time, we have all been charged by our clients to "Find the money!" Some use the very phrase quoted; others are less direct. In any event, finding the money is our responsibility in every case. Presenting and Defending the Maintenance Case: Maintenance for a dependent spouse is one of the core issues in a dissolution of marriage case. Its importance is magnified in cases where there are minimal assets to be divided between the parties. The negotiation of a satisfactory maintenance agreement requires that the practitioner have knowledge and familiarity with the Internal Revenue Code, the Bankruptcy Code, and the state statutory and case law on maintenance. Valuing Small Businesses and Professional Practices in Divorce: The valuation of a business or professional practice is a critical element in many divorce cases. Despite the existence and widespread acceptance of many valuation methods, some or all of the most common of these may be inapplicable to a divorce case. It is important to understand and appreciate that valuation for divorce is unique, especially regarding professional practices. The Impact of Rule 1.17: Valuing Law Practices in Divorce and Other Contexts: The valuation of a law practice has its own unique aspects which set these valuations apart from the valuation of other professional practices. The Taxpayer Relief Act of 1997: A Summary for the Domestic Relations Practitioner: This article is an attempt to summarize key tax law changes effected by the Act which promise to have a significant impact in many divorce cases. IRC Section 72(t): A Method for Providing Penalty-Free Access to Retirement FundsPrior to Age 59 ½: Internal Revenue Code §72(t) provides taxpayers a way to withdraw retirement account funds, without penalty, prior to attaining age 59½. The rule applies to IRA accounts, as well as to qualified retirement plans. Settlement and Trial of Divorce Cases: Deciding when to settle and when to try the divorce case involves a number of considerations. A miscalculation could significantly affect the result for the client. Wiretapping and Divorce: A Survey and Analysis of the Federal and State Laws Relating to Electronic Eavesdropping and their Application in Divorce Cases: The application of federal and state laws to incidents of wiretapping in family circumstances has been the source of ongoing legal debate in the case law as well as the scholarly journals of the legal profession. However, a clear nationwide trend is emerging toward applying these laws in the domestic context. This article will analyze the federal statute in its present form including the most useful interpretations by the different federal circuits, based upon its legislative history. Child Custody Law- Current Developments and Recent Cases: Presented at a seminar for attorneys and mental health professionals. Debt Allocation in Dissolution of Marriage Cases: This paper was presented to the Missouri Associate Circuit Judges Association, and deals with the history and present practice of debt allocation in divorce cases. Senate Bill 910, 89th Gen. Assembly, 2d Reg. Sess. (1998), provided for the mandatory allocation of marital debt as part of the dissolution decree. The bill became effective August 28, 1998. Ethics as Related to Tax Consequences in Divorce: There is no specific provision in the Missouri Dissolution of Marriage Statute requiring the divorce court to consider the tax implications of the division of property or the award of maintenance at divorce. Nevertheless, §452.330 RSMo states the court should divide the marital property in such proportions as the court deems just after considering "...all relevant factors..." The case law is quite clear to the effect that tax consequences are "relevant factors" The Law of Domestic Torts in Missouri: "Domestic torts" are those torts arising specifically within the context of the family relationship between spouses, or children and their parents Marital Torts in Divorce: The Case for Mandatory Joinder: Must the existing tort claim be joined within the context of the pending divorce? And who says you can sue your spouse in tort, anyway? Trial of Domestic Tort Matters Under the Family Courts Act: The passage of House Bill 346 ("The Family Court Act") sheds little light upon the subject of the trial of domestic tort actions which have been consolidated with a divorce case. Assuming joinder has already occurred, the question in the past has been "How is the tort action to be tried? And when?" Qualified Medical Child Support Orders (“QMCSO”): Federal Protection for the Health of Children of Divorce: A QMCSO, in effect, mandates continued medical coverage for dependent children under a parent's health insurance plan. Indeed, once a medical order qualifies as a QMCSO, all named alternative recipient children are to be treated as beneficiaries under a plan. Missouri Family Law: Chapter 5 - Characterization and Division of Property in Divorce: This chapter summarizes the existing law on division of property at divorce. It also attempts to identify some particularly complicated but common circumstances and guide the practitioner through them. Finally, this chapter provides some practical suggestions on how to present evidence on property issues to the court in a manner intended to capture the court's attention and reduce the message to its most concise, effective form. Missouri Family Law: Chapter 26 - Conflicts Of Law: Interstate litigation problems arise regularly in the area of family law as a result of both the ever increasing frequency of divorce and the increased mobility of today’s society. The simple, uncontested dissolution action where both the parties and their property are present in Missouri is unusual. Home - Firm Overview - Attorneys - Publications - News - Contact Us Disclaimer © 2004 Zerman & Mogerman, LLC |
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