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IRS Issues Directive on Disclosure of Foreign Income



 

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Child Support Modification Retroactive to Date of Misrepresentation

In Pennsylvania, a modification to a child support/spousal support/alimony pendente lite order will generally be retroactive to the date that the petition for modification is filed. However, pursuant to 23 Pa.C.S.A. Section 4352(e), "modification may be applied to an earlier period if the petitioner was precluded from filing a petition for modifica...

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What's Cooking in Congress: The Time (and Laws) Are A-Changin

  What's Cooking in Congress: The Time (and Laws) Are A-Changin

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Incarceration Now a Change in Circumstances to Modify Child Support

The recent Pennsylvania Superior Court case of Nash v. Herbster is a case of first impression with regard to the effect of the new Subsection (f) to Pennsylvania Rule of Civil Procedure 1910.19 regarding support modification. In this case, the Superior Court held that incarceration may be considered a change in circumstances warranting a modificati...

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The Obermayer Advisor Estate Planning - December 2007
NEW THOUGHTS ON ADVANCEPREPARATION FOR END OF LIFE CARE

The purpose of this newsletter is to provide an overview of Pennsylvania’s new Act 169 and how it may affect your estate planning documents, as well as to suggest the use of a caregiver contract if a family member is caring for you or another family member.

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Sexual Assault Alone Does Not Establish Standing in Protection from Abuse Cases

In the recent case of Scott v. Shay, the Pennsylvania Superior Court held that a victim of a sexual assault who is not a family or household member as defined under the Protection From Abuse Act does not attain standing under the act by virtue of the sexual assault itself. The pertinent facts in Scott are as follows: "At some point in the 1980s, wh...

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The Obermayer Advisor Estate Planning - October 2007
BEWARE OF SCAMS

We hope all of our clients are aware of the proliferation of scams and just how creative and sophisticated they have become. We are hearing from a growing number of clients about this and even some lawyers in our firm have received emails from scammers.

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Supplemental Needs Trust is Considered Income in Child-Support Case

In the recent case of Mencer v. Ruch, the Superior Court held that the income from a supplemental needs trust created pursuant to New York state law from the proceeds of a personal injury action should be considered income for child support purposes. Mencer, mother of Elizabeth (born Feb. 18, 2003), filed a support action on April 3, 2003, against ...

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First Impression: Bifurcation Under the Amended Divorce Code

The case of Bonawits v. Bonawits marks the first time the Superior Court of Pennsylvania has been faced with a bifurcation action under the amended Pennsylvania Divorce Code. A "bifurcation" or "bifurcated divorce" occurs when a trial court enters a decree of divorce or annulment prior to the final determination of property rights and interests bet...

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Who Cares About Health Care? The Newly Created Role of the Patient Care Ombudsman

Who Cares About Health Care? The Newly Created Role of the Patient Care Ombudsman by D. Alexander Barnes was published March 3, 2007 in the Bankruptcy Supplement of the Pennsylvania Law Weekly and the Legal Intelligencer.  To read the article click on the title below. Who Cares About Health Care? The Newly Created Role of the Patient Care Omb...

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