Category Archives: Spousal Support

Financial Tips for Men Going Through a Divorce
California Divorce, Child Support, Debt, Spousal Support

Financial Tips for Men Going Through a Divorce

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In a previous blog, we talked about finances for women going through a divorce. Now, it’s the men’s turn. The divorce experience is as different for men and women as, well, men and women. Nowhere is that more apparent than in family finances. Even though men tend to fare better financially than women post-divorce, it is still important to consider some financial tips for men who are going through a divorce.

Learn Everything You Can About Your Finances

It may be difficult to negotiate a reasonable divorce settlement if you don’t know what’s involved. What bank accounts do you and your spouse have? How much debt do you have? Did you or your wife take the leading role in financial decisions. Make sure you know where you stand.

Make an Inventory of All Property

At this point, don’t worry about whether it is community property or separate property. Account for cash, bank accounts, real estate, personal property, and other assets. Prepare a list that is as complete as possible. Then put it in a safe place.

Explore Spousal Support Options

Some men resist paying spousal support. The reasons vary. Sometimes the husband took a greater role in financially supporting the family while the wife focused on home and children. Others may be worried they won’t have enough money to live on.

Some men resist receiving spousal support. In divorce cases where the wife makes more money than the husband, or where the husband takes an increased child custody role, the wife may pay spousal support to the husband.

Prepare for Child Support

Whether you will pay and how much depends on a number of factors. The judge hearing your divorce case will enter an order for one or both parents to provide a certain amount to cover a child’s living expenses.

Make sure you provide complete and accurate financial disclosures. The court will consider both parents’ net disposable income when deciding on child support.

Hold Off on Impulse Buying

Depression or even a sense of freedom sends some men over the financial deep end. This may not be the best time to buy a boat, go to Vegas, or move cross country. If possible, wait until after the divorce is final before making any big decisions.

Divorce is Hard

An experienced California divorce attorney can help you achieve the best outcome possible. Judy Burger is a California Certified Family Law Specialist, and founder of the Law Offices of Judy L. Burger. Please call our offices at 415-293-8314 to set up an appointment with one of our attorneys. We assist clients along the Northern to Central California Coast.
Vocational Experts May Make a Difference in Your Divorce Settlement
California Divorce, Spousal Support

Vocational Experts May Make a Difference in Your Divorce Settlement

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Sometimes it is necessary to call in experts to help finalize a divorce settlement. In addition to forensic accountants, child psychologists, and financial experts, one or both parties may call vocational experts for assistance.

Vocational experts analyze an individual’s ability to work compared to the job market. They also calculate the earning power of one or both spouses. This calculation may be particularly useful where one spouse has stayed home to care for children while the other worked. Typically, the expert will assess the abilities, interests, experience, and training of an individual before compiling a report.

Why Hire a Vocational Expert?

Sometimes one party will reduce their income in an effort to avoid child support and spousal support obligations. Income assessments performed by a vocational expert may be used by the court instead of that spouse’s actual earnings. For example, let’s say Stan quits his six-figure corporate job to flip burgers. He does not want to pay child support or spousal support. Based on a vocational expert’s report, the court may overlook what Stan is actually paid in favor of what he is capable of earning.

In some divorce proceedings, vocational experts may be needed to assess both parties. Consider the divorce of Joe and Patricia M. One spouse, Joe, has been the primary breadwinner for most of the marriage. He claims that he should pay very little spousal support because Patricia has a degree in accounting. However, Patricia’s vocational expert estimates her earning potential to be much lower than Joe’s because she was a stay-at-home mom for 20 years. Their divorce settlement likely will be based at least in part on the vocational expert’s lower estimate.

Vocational experts may also assess a spouse’s abilities, then compare them to the current job market. For example, Jackie trained and worked as a travel agent before she married. Unfortunately, travel agents are being replaced with online reservation sites, so Jackie’s job opportunities may be limited. A vocational expert might report that Jackie’s earning potential is low or that she needs extensive retraining to find a new career. Either way, a court may take this information into account when finalizing her divorce settlement.

Learn More About Vocational Experts

Courts are not generally required to accept a vocational experts’ report. However, such reports are often considered during the final negotiation of a divorce settlement.

The attorneys at the Law Offices of Judy L. Burger are experienced at all phases of divorce proceedings. Call us at 415-293-8314 to schedule a private appointment or visit our website. We maintain offices in San Francisco, Marin County, Santa Barbara, Ventura/Oxnard, San Jose, Gold River (Sacramento), and surrounding communities. Our new Beverly Hills office is opening soon!
How to Get Temporary Spousal Support or Child Support
California Divorce, Child Support, Spousal Support

How to Get Temporary Spousal Support or Child Support

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Often a party to a divorce may be eligible for temporary spousal support, temporary child support, or both. Calculating the amounts due can be a complicated process. Though this is not a comprehensive list, courts may consider some of these factors when calculating support:

  • Earning capacity, including employability and ability to work without harming dependent children;
  • Future earning capacity of a party who chose caring for family over pursuing a career,
  • Contributions made by one spouse toward the education or training of the other,
  • Ability to pay spousal support while maintaining a standard of living,
  • Community and separate obligations and assets,
  • Length of marriage,
  • Age and health of each spouse,
  • Domestic violence claims,
  • Tax consequences to the parties,
  • Criminal convictions, and
  • Any other factors the court considers to be important.

One thing to remember is that temporary spousal support and child support are not granted automatically. You have to ask for them.

Applying for Temporary Spousal Support

Temporary spousal support can be requested if you have an open case for divorce, legal separation, or a domestic violence restraining order. Your attorney can help you complete and file the following forms to request temporary spousal support or child support:

  • Request for Order, and
  • Income and Expense Declaration.

After filing your papers, you will have someone else serve a copy on your spouse, along with two other documents:

  • Responsive Declaration to Request for Order, and
  • Income and Expense Declaration.

Then you and your attorney will file a document stating that your spouse was served. At the hearing, the judge will sign an order stating whether you get temporary spousal support and how much.

Applying for Temporary Child Support

You must have opened one of the following cases to request temporary child support:

  • If married or a registered domestic partner – a divorce, legal separation, annulment, domestic violence restraining order, petition for custody, or local child support agency case.
  • If not married or a domestic partner –a parentage (paternity) case, domestic violence restraining order, petition for custody and support of minor children, local child support agency case.

This process is similar to requesting temporary spousal support. However, make sure you serve copies with the local child support agency if they are involved.

As with spousal support, the judge enters a court order. After the hearing, the process is slightly different. You’ll need to prepare a Notice of Rights and Responsibilities – Health-Care Costs and Reimbursement Procedures. Each parent will also complete a Child Support Case Registry Form

You Don’t Have to Do This Alone.

Navigating divorce court can be distressing. We’re here to help. Please call us at (415) 293-8314 to schedule a confidential appointment with one of our attorneys.

Ms. Burger is a California Certified Family Law Specialist and founder of the Law Offices of Judy L. Burger. We assist clients in California’s Northern to Central Coast, including San Francisco, Gold River, Santa Barbara, Ventura/Oxnard, and surrounding communities. Our new Beverly Hills office is opening soon.

The Effect of Long-Term Marriage on Divorce Settlements
California Divorce, Marriage, Spousal Support

The Effect of Long-Term Marriage on Divorce Settlements

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Jack and Diane’s marriage lasted much longer than the average marriage. But after 32 years, they decided to call it quits. They knew their adult children would be fine, but really had no idea how their long-term marriage would affect their divorce settlement.

Divorce Settlements, in General.

The parties to a divorce agree on a divorce settlement, or the court irons out the details for them. Typically, such settlements include custody and visitation agreements, child support, division of assets and debts, and spousal support.

For issues involving children, courts look for an arrangement that best suits the children’s needs.

When it comes to assets and debts, California is a community property state. This means that a couple’s debts and property are generally considered to be owned 50-50, although there are exceptions.

Spousal support is based on factors like:

  • The standard of living established during the marriage.
  • Whether the supported party contributed to supporting party’s career.
  • The supporting spouse’s ability to pay.
  • Each spouse’s needs.
  • Each spouse’s assets and obligations.
  • The duration of marriage.
  • Whether supported spouse can work without harming children.

This is not the complete list contained in the California Family Code 4320. However, in this blog, we are looking at how people married for over 10 years fare in a divorce. The length of the marriage is only one factor in negotiating a settlement.

So, What’s Different About Long-Term Marriages?

Marriages that last less than 10 years are generally thought of a short-term when it comes to calculating spousal support. When one spouse needs support from the other, courts often give the needy spouse alimony for one half the duration of the marriage. Importantly, the court orders a time period wherein the court can make further decisions related to alimony. For example, for a marriage of 8 years, the supported spouse might receive alimony for 4 years, but the court retains jurisdiction for only 2.

A supported spouse leaving a long-term marriage may receive support for half the duration of the marriage. Courts tend to be more flexible in longer-lasting marriages. As for jurisdiction, the court can make decisions about alimony for this divorce indefinitely. If the supported spouse becomes ill while receiving support, the court could order additional support after taking all factors into consideration.

Years Can Make a Difference.

If you’re facing divorce, how long you remained married influences your divorce settlement. However, courts are not required to abide by a 10-year rule. It’s just a very common measurement. It’s best to speak with an attorney to make sure you receive everything to which you are entitled.

Judy Burger is a California Certified Family Law Specialist, and founder of the Law Offices of Judy L. Burger. Please call our offices at 415-293-8314 to set up an appointment with one of our attorneys. We assist clients along the Northern to Central California Coast.
spousal support taxes
California Divorce, Spousal Support

How is Spousal Support Taxed?

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After months of uncertainty the court finally entered a judgment in your divorce proceedings. To your relief, the judgment included a spousal support order and you’ve been receiving payments from your former spouse for about a year. The payments have come in handy and you’ve used that money for important household bills. All is well until your accountant calls to tell you that you owe hundreds of dollars in taxes. Unfortunately, when you started receiving spousal support, you didn’t realize that you would be taxed on those payments. This is a mistake that could cost you thousands.

Taxation is an important consideration that is often overlooked regarding spousal support. Both the party ordered to pay spousal support and the person receiving the support should be aware of the tax consequences of the support award in order to prepare for any tax ramifications once payments begin. Ideally, both federal and state tax implications should be considered during divorce or separation proceedings so a spousal support agreement may be reached that minimizes the tax consequences for all parties involved.

There are both federal and state tax implications for spousal support awards. Usually, spousal support is tax deductible for the person who is paying spousal support. The spousal support payments received by the supported spouse are considered to be taxable income. This is only the case for couples who have a final court order. If a couple does not have a final court order of legal separation or divorce, spousal support payments are considered gifts for tax purposes which are not deductible for the paying party nor considered income for the receiving party.

For federal tax purposes, strict IRS guidelines must be followed for the spousal support payments to be tax-deductible. The support payments must be 1) authorized by a court order for divorce or legal separation; 2) in cash; 3) not part of a property division or child support payment; and 4) paid only while the spouses are not members of the same household. 

Each state has its own guidelines for taxation of spousal support. In California, spousal support is tax-deductible for the paying spouse and taxable for the receiving spouse, as long as the spouses file separate state tax returns. 

The law is more complicated when it relates to partner support.  Federal tax laws were not changed to recognize domestic partners and states other than California may not have laws that consider the legal validity of a domestic partnership. A California attorney experienced with issues relating to domestic partnerships can advise you on the federal and state tax implications of a partner support award. 


When seeking a spousal support award, it is imperative to retain an attorney who is knowledgeable about how to structure support awards to ensure the best possible tax benefits.   The knowledgeable attorneys at the Law Offices of Judy L. Burger are experienced with spousal and partner support awards and the tax implications.  Call us now at (415) 293-8314 to schedule your private appointment regarding your California divorce case or visit us online to find out more about how we can help.
spousal support in California
California Divorce, Spousal Support

How Long Does Spousal Support Last?

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A party to a divorce or separation case in California may request that the court order support as part of a final divorce or separation decree.  For a spousal or partner support award, one party petitions the court to request that the other party support him or her during the pendency of proceedings and after.  But questions sometimes arise regarding how long these support awards last and the factors the court considers. 

The length of a marriage is one of the primary factors that a court considers when fashioning a permanent spousal support award and determining a time period. Under California Family Code 4320, the court’s goal is that a supported party will be able to support themselves within a “reasonable period of time.” Generally that is considered to be one-half of the length of the entire marriage. So if a marriage lasted 8 years, a spousal support award may last for 4 years. This is not a requirement, however, under California law a judge can order that a spousal support award last for as long as the judge deems necessary. 

There is an important exception.  California Family Code Section 4336 deals with a marriage or partnership of a “long duration” (usually 10 years or more).  In this case, the judge may not set an end date to the spousal or partner support and will retain jurisdiction for an indefinite period of time. 

The calculation of the length of the marriage or domestic partnership is generally from the date of the marriage to the date of the separation. The date of separation is important when deciding issues of spousal or partner support.  If the parties in a divorce or separation case can’t agree on the date of separation, the judge may have to decide the date for them.  The judge may also consider periods of separation when determining if a marriage is of “long duration” under California law.

Spousal support usually ends on the date decreed by the court in the final order or judgment. It can also end when one of the spouses or domestic partners dies or when the person receiving the support remarries or registers a new domestic partnership.


As detailed above, spousal and partner support involves complicated legal issues and date complications. Arguments may need to be submitted to the court regarding dates of separation as these can have a significant impact on the amount of a support award.  If you are facing divorce or separation proceedings you need a knowledgeable and experienced California divorce attorney to fight for your rights. Visit our website to learn more or call us today at (415) 293-8314 to set up a personal, confidential consultation.
California Divorce, Spousal Support

What is the Difference Between Temporary Spousal Support and Permanent Spousal Support?

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The term “spousal support” is discussed frequently regarding California divorces, but many people aren’t aware that there are different types of spousal support.  In California, a court can award either temporary or permanent spousal support depending on the situation.

As a preliminary matter, spousal or partner support in California cannot be ordered by a judge until a court case is started. The court case is usually a divorce, legal separation or annulment, but can also be a domestic violence restraining order. The difference between a “temporary” and “permanent” support order is the time that it is entered and the duration.

A spouse or domestic partner can request a support order to be paid while the case is going on.  This is a “temporary” support order as it is established temporarily to support a party during the case duration. This type of order is known under California law as a “temporary spousal support order” or a “temporary partner support order.” Particularly in situations involving domestic violence, a temporary support order is vital to ensuring the financial stability of a party during the course of proceedings.

For temporary spousal or partners support, a formula is often used to calculate the amount.  This formula can vary depending on which California county you are in. The court’s local rules for each county should explain how temporary support is calculated. 

As an example, in Marin County, the local rules state that the presumed amount of temporary spousal support is 40% of the net income of the party paying support, minus 50% of the net income of the supported party.  In the case where the supported party is also receiving child support, those percentages change to 35% of the net income of the payor (minus child support) minus 45% of the net income of the supported party (without considering child support received). 

As you can see, the calculation of temporary spousal support can be complicated and varies based on the county in which your case is pending.  This is why it is so important to hire an experienced divorce attorney to help you with the calculations of spousal support as soon as you file your case.

A “permanent” spousal or partner support order is usually entered at the end of a case when the judge makes a final determination regarding an award or the parties enter into a binding agreement.  This order will become part of the final divorce or separation decree and judgment.  There are various factors set out by California law that a judge will consider when determining an award of permanent spousal or partner support.  For more information on those factors, see our previous blog post here.

If you want to learn more about whether you qualify for spousal or partner support in your California divorce, separation, annulment, or domestic violence case, contact the attorneys at the Law Offices of Judy L. Burger right away.  Our office has years of experience helping clients obtain the support they deserve.  Call us now at (415) 293-8314.

permanent spousal support
California Divorce, Spousal Support

Permanent Spousal Support: What Factors do Courts Consider?

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In California, a court can award one party permanent support as part of divorce proceedings. This award is called “spousal support” for married couples and “partner support” for domestic partnerships. It is also sometimes referred to as “alimony.” 

California law has established specific requirements to guide judges in determining awards of spousal support in divorce proceedings. Prior to entering an award of permanent spousal support, a California judge is required to consider the factors set forth in California Family Code Section 4320. 

First, the judge will look at the earning potential of each party and decide whether they can maintain the same standard of living established during the marriage.  As part of this the judge will look at the marketable skills of the party asking for support, the time and expense it will take a supported party to develop marketable skills, and the impact of periods of unemployment on the supported party’s future job prospects (for example, a parent who stayed home with the children for several years and may now have trouble finding a job).

The judge will then consider the following factors:

  • Whether the party seeking support helped the other person obtain training, education, a career position, or licensing;
  • Whether the supporting party can afford to pay spousal support. This includes a consideration of their earning capacity, assets, and standard of living;
  • Each party’s monetary needs to maintain the same standard of living;
  • The debts and assets of each party, including separate property;
  • How long the marriage lasted;
  • Whether or not the party seeking support can work full-time without interfering with the interests of dependent children;
  • The health and age of the parties;
  • Documented evidence of any history of domestic violence or criminal convictions of an abusive spouse; and
  • Tax consequences to each party.

After considering these factors, the judge will balance the hardships to all parties and review any other factors that the court believes are fair and relevant to the determination.  The judge will then determine an award for spousal or partner support that will become a part of the final divorce or legal separation order. 

Spousal support determinations in California involve complex legal issues.  It is vital for you to be represented by an experienced California divorce attorney to ensure that you receive the awards that you deserve.  The attorneys at the Law Offices of Judy L. Burger have years of experience obtaining favorable support awards for their clients. Call today to find out how our attorneys can help: (415) 293-8314.

 

Spousal Support

“Africa Diamond Scam” Case Differentiates Alimony and Property Settlement

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Marriage is a beautiful thing, and for some people, it is the key to long-lasting happiness and even personal wealth. But even the beauty of marriage can wilt and wither, and what was once a happy flourishing relationship can turn to separation and divorce. In those cases, no amount of money can buy back the happiness of the relationship, and the division of property that is the marker of a relationship ended ensues. When a marriage ends, it often brings with it issues of spousal support – and that spousal support can take different forms.

Alimony is the form of spousal support that most people are familiar with – it is the payment if funds from one spouse to the other for ongoing maintenance. Alimony is designed to allow a recipient spouse to take care of himself or herself. Property settlement, on the other hand, is the division of the assets of the marriage. It is the separation of those things that the marriage has jointly acquired between the two individuals as they move in separate directions.

These two concepts seem similar but have different consequences for tax purposes. Generally speaking, property settlement has few to no tax consequences. Alimony, on the other hand, is taxable as income to the receiving party and deductible as an expense by the paying party. The different treatment does not change whether you are dealing with a multi-million dollar marriage or something much smaller, though the tax amount varies considerably.

The recent Enron case interestingly has even touched the world of divorce and the separation of property with that goes along with it. Byron Georgiou, an attorney associated with the case, entered into a divorce just prior to the completion of that case. Pursuant to the divorce agreement, his ex-wife was to be entitled to 10% of the fees he received from the case. When the case settled, Byron was awarded $55 million in fees. His ex-wife, Maria Leslie, was therefore entitled to $5 million. The language of the marital settlement agreement had placed the provision related to the fee award in the section of the agreement related to division of property. It then used language that clearly identified it as spousal support that was intended to be taxable income for the wife.

The responsibility to pay taxes is a serious one, and the United States Tax Court does not make exceptions based on mental health or divorce. Ms. Leslie was recently in front of them for failure to pay taxes. She had multiple arguments regarding the amount of taxes she was due and for which tax year. Leslie had been scammed for $400,000.00 in an African diamond scam, and the issues before the court related to whether the funds were intended as spousal support or were instead a division of marital property.

Leslie was fortunate to have the court find that money she had been swindled in the scam was properly considered a theft loss that she could legally write off. However, the court also found that the income she received from her ex-husband’s participation in the Enron litigation was taxable income to her. The court found that the language in the agreement identified it as such, even though it was in the section of the agreement on property settlement and even though it did not include any provision for termination at the time of her death.

Teasing out whether support is intended to serve as alimony or as a property settlement can have major consequences for both spouses. That’s one of the reasons it’s so important to make sure your divorce papers are handled by an experienced attorney who is an expert in California divorce law. Contact the attorneys at the Law Offices of Judy L. Burger today to learn how our attorneys can help in your case: (415) 293-8314.

Get Ready for Next Tax Year: How Does the IRS Treat Spousal Support?
California Divorce, Spousal Support

Get Ready for Next Tax Year: How Does the IRS Treat Spousal Support?

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If you are newly divorced or going through a divorce, you may be unsure how the Internal Revenue Service treats spousal support for tax purposes. Many people do not think about taxes until tax time rolls around. Of course, it is wise to be prepared on this issue, as receiving (or paying) spousal support will affect your tax bill and potentially lead to an underpayment that you will need to make up by April 15.

The Internal Revenue Service (IRS) treat spousal support, also called “alimony,” as income for federal tax purposes. The most important issue is what qualifies as alimony under federal tax law.

Alimony payments must meet all of the following qualifications:

  • The parties do not file a joint return.
  • The payments are made in cash, by check, or by money order.
  • The payment is received either by the ex-spouse or on that person’s behalf.
  • Neither the parties’ separation agreement nor a court decree says that the payment is not spousal support.
  • The responsibility to make the payments stops when the ex-spouse dies or remarries.
  • The payment is neither child support nor part of the parties’ property settlement.

The IRS specifically provides that the following do not qualify as alimony:

  • child support;
  • property settlements that are not made in cash;
  • payments that are intended to be a spouse’s share of community property income; and
  • payments made either to keep up or for the use of the paying spouse’s property.

The former spouse who receives the payments is required to report alimony as income for federal tax purposes. Likewise, the former spouse who makes alimony payments is entitled to a deduction for payments made.

Those who receive payments are required by law to cooperate by providing their Social Security number to the paying party. If receiving spouses do not do this, they may receive a $50 penalty. A party making the payments could not only receive a $50 penalty for failing to include the recipient’s Social Security number but also could see his or her income tax deduction disallowed.

Here are a few trickier situations that require competent financial or legal advice:

  • payments made to a third-party under a separation agreement, a divorce decree, or at the written request of the receiving party;
  • payments for life insurance premiums for the benefit of the receiving spouse, if they are required by court order or a written separation agreement; and
  • certain mortgage, real estate tax, or house insurance payments.
If you are not sure whether to claim alimony as income or a deduction, you should consult with an experienced California lawyer. The attorneys at the Law Offices of Judy L. Burger will provide authoritative legal support tailored to your specific situation. Make the call today to learn how our attorneys can help: (415) 293-8314.