California Divorce

Get Ready for Next Tax Year: Who Can Claim a Child as a Dependent?

Get Ready for Next Tax Year: Who Can Claim a Child as a Dependent?
If you anticipate that your divorce will be final during the 2016 calendar year, you need to start thinking about changes in your federal tax status. Of course, one of the most obvious changes is that you will no longer be eligible to file as “married,” either jointly or separately. Your filing status can significantly impact your tax liabilities. However, child dependency exemptions also affect your taxable bottom line.

The Internal Revenue Service (IRS) only allows one parent to claim an exemption for each child during each tax year. Most of the time, the custodial parent has the right to claim the child dependency exemption. That is because one of the requirements for the exemption, known as the “residency requirement,” mandates that the child live with the taxpayer for more than half of the year.

Here are the other requirements:     

  • The child must meet a relationship test. Sons, daughters, and stepchildren all meet this requirement.
  • The child must meet an age test. This generally means that the child must be either under the age of 19 and younger than you are, under the age of 24 and a student, or permanently and totally disabled.
  • The child cannot have provided more than half of his or her annual needs for support.
  • The child must not be filing a joint return.

Special rules apply that may allow a noncustodial parent to claim a child dependency exemption. From a very basic standpoint, this exception applies when the parents are divorced or legally separated and formally agree to the change. However, there are other requirements before this shift may be made, and it is wise to consult with your accountant or tax lawyer to protect yourself if you decide to do this.

If you anticipate losing the dependency exemption for the 2016 tax year, you can be proactive by electing to have more money withheld from your paycheck. This can reduce shocking surprises when filing time rolls around.

With a divorce come many changes, including tax options that can affect you and your children financially. If you need legal assistance in a California divorce, the attorneys at the Law Offices of Judy L. Burger can help. Make the call today to learn how our attorneys can work for you and your children: (415) 293-8314.

Adoption

An Overview of California Adoption

An Overview of California Adoption
California law provides many options for adoption. Of course, California recognizes traditional adoptions, which rely on a state agency. However, California recognizes that all families and their needs are different. For that reason, other mechanisms include stepparent/domestic partner adoption, relative (kinship) adoption, independent adoption, and international adoption.

Traditional Agency Adoption

In a traditional adoption, the California Department of Social Services is involved in the placement of the child with a family, which may consist of a single person. The agency conducts a home study and supervises the adoption placement for a period of time before court approval. A major advantage of adopting a child through the state agency is that state regulations apply. Many children adopted in this manner are in state custody before being placed with a family.

Stepparent/Domestic Partner Adoption

California uses a streamlined adoption procedure when the stepparent or domestic partner of a biological parent wants to adopt a child. To take advantage of this procedure, two requirements must be met:

  • The person who wants to adopt the child must have been married to or in a domestic partnership with the biological parent when the child was born.
  • The person who wants to adopt the child must still be married to or in a domestic partnership with the child’s biological parent.

In these cases, no home study is completed.

Relative (Kinship) Adoption

A simple procedure is also used when certain eligible relatives wish to adopt a child. A relative adoption is unique in several ways, such as the following:

  • The relative can continue to receive financial assistance from the state.
  • After the case is closed, no state agency continues to provide supervision of the relationship between the relative and the child.
  • The relative can choose to enter into an agreement with the biological parents to allow their continuing contact with the child.

Relative adoptions can help continue important family relationships while allowing the relative to receive financial assistance for raising the child.

Independent Adoption

In an independent adoption, no state agency or placement agency is involved in the adoption process. Instead, the adoptive parents and the birth parents agree themselves to the adoption. A main advantage to this option is that parental rights of the birth parents need not be terminated if everyone agrees. Because independent adoptions are highly regulated, is usually advisable to consult with an attorney if you choose this option.

International Adoption

When child to be adopted in California is born overseas, it is referred to as an international adoption. International adoptions can be more complicated because of differing country laws and because the child must have a visa to enter the United States. This is another area in which working with an experienced attorney can help make everything go more smoothly and according to your expectations.

Adopting a child is very exciting and can be very rewarding. If you need the assistance of an experienced California family lawyer to protect your interests in an adoption proceeding, the attorneys at the Law Offices of Judy L. Burger can help. Make the call today to learn how our attorneys help: (415) 293-8314.

 

Contesting Parentage in California
Child Custody, Child Support

Contesting Parentage in California

It goes without saying that being a parent comes with both rights and responsibilities. Nowhere is this more evident than in legal proceedings that relate to families. In the realm of family law, a child’s parents have the right to request custody and visitation. However, they also have the responsibility of supporting the child, sometimes by paying child support, uninsured healthcare costs, and child care costs.

When a child is born, the mother’s name is listed on the birth certificate. If the mother is married at the time of birth, her husband is presumed to be the father, and his name is also placed on the birth certificate. Likewise, if the mother was married at the time the child was conceived, that man is presumed to be the father and is listed on the certificate.

If the mother is not married, determining who the father is can be more complicated. A very common way of establishing paternity is through a voluntary Declaration of Paternity completed by the parents. Outside of a presumption or voluntary declaration, court proceedings are often used to determine the child’s father. You can read more about paternity at our earlier blog here.

But what happens when a man disputes that he is the father of the child? Indeed, much is at stake for everyone involved — the mother, the putative father, the child, and the state of California.

The California Family Code reaffirms that the state has a compelling interest in establishing child paternity and that both parents have a duty to support their children. This makes sense because parentage affects many rights:

  • child support;
  • child custody and visitation;
  • health insurance;
  • military benefits, survivors’ benefits, and Social Security benefits; and
  • inheritance rights.

When a parent does not support a child, the child suffers. However, the child’s family and the state are also often negatively affected.

The state child support agency can request that a court establish the paternity of a child. Others who may start a paternity suit include the mother, the child’s personal representative, and, of course, the father. A man has the legal right to request a genetic test to determine whether he is the biological father of a child.

Under California Family Code § 7575, if a man who signed a voluntary declaration of paternity is determined by genetic testing not to be the father, the court may still refuse to set aside the declaration. The court’s decision in this regard is focused on the best interest of the child.

The attorneys at the Law Offices of Judy L. Burger have extensive experience in family law matters, including challenges to paternity. Contact us today to learn how our attorneys can help you in your case: (415) 293-8314.

Child Custody

Supervised Custody Exchanges in California

Supervised Custody Exchanges in California
One of the most difficult aspects of divorce is its effect on children. It is particularly hard for children when their parents do not speak to each other or, worse yet, fight when they do. The public policy of the state of California is to support the best interest of the state’s children. One way this is done is by providing for supervised custody exchanges.

Supervised custody exchanges are designed to make it easier for parents to transfer the child between one another. A neutral third party supervises the exchange. In fact, the parents need not see each other at all.

By preventing the parents from interacting, supervised custody exchanges reduce the negative impact of divorce on California’s children. They also reduce the likelihood that children will be exposed to foul language, physical hostility between the parents, or discussions of adult issues.

Supervised custody exchanges are carried out at a neutral location. By way of example, the two parents would report to the same location, such as a school, but at different times. Each would wait in a separate room. Once everyone was there, the child and his or her belongings would be transferred from one parent to the other by way of the neutral third party. In this way, the parents would not need to encounter one another at all, even in the parking lot.

As with California’s supervised visitation program, the core of supervised custody exchanges is the safety of the child and other involved parties, followed by the best interest of the child. You can read more about supervised visitation at our earlier blog here.

An experienced California family lawyer will advocate for the custody and visitation plan that is best for your children. If you are involved in a difficult divorce or separation, contact the Law Offices of Judy L. Burger. We have decades of experience in contested divorce and custody issues, and we will put our experience to work for you. Call (415) 259-6636 to get started today.

Visitation

Supervised Visitation in California

Supervised Visitation in California
Supervised visitation is a tool available to California judges when they want to ensure safety and look out for the best interest of a child. Supervised visitation allows a non-custodial parent to visit with his or her child in a safe environment under the supervision of a neutral third party.

There are several reasons a court might use supervised visitation, such as the following:

  • to allow the child and parent to become acquainted or reacquainted if they have no relationship or have been apart for some time;
  • to prevent the parent from abducting the child:
  • to address concerns about parenting skills or parental mental illness; and
  • to allow the parent and child to see each other even though there may be concerns about child abuse or neglect.

The legislature’s top priority in supervised visitation is “the safety of children, adults, and visitation supervisors.” After safety is assured, the paramount consideration is “the best interest of the child.”

California law allows for professional, paid providers to supervise visitation. However it also permits this need to be met by a nonprofessional provider, who is often a family member or friend. In either case, the law strictly regulates the qualifications of supervising providers. Regardless, the following three criteria apply:

  • no prior convictions for crimes against the person, including child molestation or abuse;
  • “no current or past court order in which the provider is the person being supervised”; and
  • if the person will be transporting the child, proof of current automobile insurance.

Professional providers must receive extensive training in many areas, including the following:

  • the responsibilities and duties of providers and their specific role;
  • laws relating to child abuse reporting, family law, and juvenile law;
  • child development needs;
  • cultural sensitivities; and
  • confidentiality

Supervised visitation sessions may be terminated if rules are violated, the child is “acutely distressed,” or a safety issue is present.

Supervised visitation provides an important means for a child to build or maintain a relationship with his or her noncustodial parent. If you need legal assistance in a hotly contested child custody or visitation matter, the attorneys at the Law Offices of Judy L. Burger will provide respectful legal support. Make the call today to learn how our attorneys can help: (415) 293-8314.

Marriage

California Law on Premarital Agreements

California Law on Premarital Agreements
If asked, few people would willingly turn over their future financial decisions to lawmakers or judges, but the truth is that without a premarital agreement, that is exactly what happens. Executing a premarital agreement gives both parties control over future financial matters. And premarital agreements are designed for more than just divorce.

In fact, California law allows the parties to a planned marriage a great degree of control over future financial matters, regardless of how the marriage ends. For example, a couple could agree to one set of conditions if the marriage ended in divorce but a separate set of conditions if the marriage ended with the death of one of the parties.

At the core of a valid premarital agreement are voluntariness and full disclosure. In fact, if either of these conditions are not met, the agreement is unenforceable. In addition, a premarital agreement must be made before the marriage occurs. The agreement only becomes effective after the marriage has been formalized.

A couple can set forth their respective rights and obligations with regard to several matters in a premarital agreement:

  • real and personal property ownership, management, and control;
  • the disposition of property at the termination of the marriage;
  • the requirement to create another document — such as a will or trust — to execute the provisions of the premarital agreement; and
  • the ownership and disposition of life insurance death benefits.

A premarital agreement may make provisions for spousal support, but, by law, it cannot control child support or child custody.

California law relating to premarital agreements also contains several formalities that must be followed for the agreement to be enforceable. If you need the assistance of an experienced California family lawyer to protect your interests in the drafting or interpretation of a premarital agreement, the attorneys at the Law Offices of Judy L. Burger can help. Make the call today to learn how our attorneys can fight for you: (415) 293-8314.

Uncategorized

What Must You Disclose about Your Assets and Liabilities in Your California Divorce Proceeding?

What Must You Disclose about Your Assets and Liabilities in Your California Divorce Proceeding?
It is human nature to not want to disclose financial details with your soon-to-be-ex spouse. However, when you are involved in a legal proceeding for dissolution of marriage, legal separation, or nullity, it is mandatory that you do so. In fact, failing to make full and accurate disclosures can have severe consequences.

Under California law, spouses must act as “fiduciaries” to one another. This is an obligation of the highest order, requiring each spouse to deal with the other in “good faith” and not to take “unfair advantage” of the other. The fiduciary duty continues past the date of separation even while the divorce case is pending. The fiduciary duty also applies when it is time to make mandatory financial disclosures during the legal proceedings.

California law provides for the systematic disclosure of financial information between the spouses. Complete and accurate disclosure is important for several reasons:

  • It prevents the parties from dissipating assets before the court officially distributes them.
  • It helps to “ensure fair and sufficient child and spousal support awards.”
  • It helps the court divide the couple’s assets and liabilities.
  • It helps reduce acrimony between the parties.

The first disclosure is considered preliminary and consists of two main documents: the “Schedule of Debts and Assets” and the “income and expense declaration.” These documents are both basic inventories. The first document must list all actual or potential assets and liabilities, regardless of how they are titled or listed on paper. The second document must provide information about each party’s income and expenses. Both parties have an ongoing duty to update these documents immediately if there are any material changes.

The second disclosure is called final. The final disclosures provide much more detail about each party’s financial information. These documents must provide “all material facts and information” about assets, liabilities, community property, community obligations, and party income and expenses.

California laws include specific requirements that must be met in financial disclosures. If these requirements are not met, the court can impose monetary sanctions, including attorney’s fees and costs, and can hold the party in contempt of court. The attorneys at the Law Offices of Judy L. Burger have extensive experience in family law matters, including financial disclosures. Contact us today to learn how our attorneys can help you in your case: (415) 293-8314.

California Divorce

What Happens to Real Property Owned Outside the State in a California Divorce?

What Happens to Real Property Owned Outside the State in a California Divorce?

Have you ever wondered whether California judges have the right to make rulings that relate to out-of-state property? In divorces and legal separations, one of the most important aspects of the case is the division of the couple’s property. Often, in addition to owning property in the state of California, one or both of the partners own real property—generally known as land—out-of-state.

California family law judges do not have jurisdiction over real property that is located outside the state. Therefore, they cannot make orders that directly affect the property itself. However, they do have jurisdiction over the parties to the proceeding and can therefore require the parties to take certain actions or risk being held in contempt of court.

Under California law, property acquired by either party during the marriage is generally considered to be community property. You may read more about the nature of community and separate property here. Community property is subject to equitable distribution in a divorce or legal separation proceeding.

Out-of-state real property is known as quasi-community property if it is acquired in one of two ways:

  • By a spouse “while domiciled elsewhere which would have been community property if the spouse . . . had been domiciled” in California at the time; or
  • By a spouse “in exchange for” such property.

Quasi-community property is treated as community property for the purpose of equitable distribution.

If an asset is deemed to be quasi-community property, California law provides that a judge must first try to award the property to one spouse and offset its value by awarding property of equal value to the other spouse. If this cannot be done, the judge may decide to take one of the following two routes:

  • “Require the parties to execute conveyances . . . as are necessary”; or
  • Award the party who is not obtaining an interest in the property “the money value of the interest in the property” she would have received.

The value of out-of-state real property can be a significant issue in a California divorce or dissolution proceeding. If you are involved in such a proceeding and disputed property rights are involved, you want an attorney with substantial experience in Northern California who will represent you aggressively. Please contact the Law Offices of Judy L. Burger at (415) 259-6636 to learn more.

California Divorce

How to Protect Yourself against Insurance Revenge during Your California Divorce

How to Protect Yourself against Insurance Revenge during Your California Divorce
Ending important personal relationships is hard for everyone involved. Unfortunately, some people take out their frustration and anger on their spouse, attempting to hurt them in various ways. Negative emotions sometimes even lead one spouse to change or cancel health or life insurance, often covertly. Fortunately, the California State Legislature has enacted laws to help prevent insurance revenge.

Imagine that while your divorce proceedings are pending, you become ill and go to the doctor. A workup is in order, so you go immediately to have blood work done, as well as a radiology test. Your health insurance denies coverage, sticking you with all the bills, because your vindictive, soon-to-be-ex removed you from his health insurance. The same thing could happen with a life insurance policy: you could be removed as a beneficiary from the policy. The California laws are intended to prevent these things from happening.

First, when a petition for divorce is filed, on the back of the summons is an automatic temporary restraining order that disallows a party from altering “life, health, automobile, or disability insurance.”

Second, California Family Code §§ 2050-2053 provide a mechanism that judges or parties to divorce proceedings may use to get insurance companies involved. The statute applies to health, life, and disability insurance coverage for spouses and children.

In essence, this second law allows a party to a proceeding or a judge to send a notice to an insurance company letting the company know that the ownership or benefits of a policy it has issued may be affected by a pending divorce proceeding. The notice advises the company that it must maintain the policy of ownership, beneficiaries, and covered dependents as they currently are until it receives an official document notifying it otherwise.

These laws provide important protections to prevent a spouse from changing or canceling insurance to the other spouse’s detriment. However, even with these laws in place, people are sometimes still successful in altering insurance. When this happens, it is critical to work with an experienced family lawyer who can schedule a quick hearing to protect or reinstate your insurance rights. The attorneys at the Law Offices of Judy L. Burger have extensive experience in divorce matters, including property and insurance issues. Make the call today to learn how our attorneys can help: (415) 293-8314.

 

California Divorce

Transmutation: What It Is and Why You Should Care about It

Transmutation: What It Is and Why You Should Care about It

In every divorce, both parties are concerned about the property they will get and the debt they will be assigned. The threshold issue in the division of property is how it is characterized: community or separate. To read more about community and separate property, please see our earlier blog here.

The importance of property characterization cannot be overstated. If property is truly held separately by one spouse, the other spouse has no right to part of the property. And if property is owned by both partners as community property, each has a right to his or her interest. Transmutation of property allows spouses to change the characterization of property ownership; it can therefore be a critical issue in every divorce.

Merriam-Webster defines “transmute” as “to completely change the form, appearance, or nature of . . . something.” When property is transmuted, its character is completely changed in one of the following three ways:

  • From community property to separate property;
  • From separate property to community property; or
  • From one spouse’s separate property to the other spouse’s separate property.

By law, California spouses have the authority to transmute both real and personal property in these three ways, provided the following requirements are met:

  • The agreement must be in writing; and
  • The “spouse whose interest in the property is adversely affected” must expressly declare that she makes, joins in, consents to, or accepts the transmutation.

Exceptions are narrow. The first is that third parties are not bound by spousal transmutation of real property unless the third party either has notice or the transmutation is recorded at the courthouse. The second exception is that transmutation is not required for gifts between spouses of personal items as long as the gifts are “not substantial in value taking into account the circumstances of the marriage.” To illustrate, most clothing and costume jewelry would qualify as gifts and therefore the separate property of the recipient. Conversely, expensive jewelry may or may not be considered “substantial,” depending on the circumstances of the marriage.

Transmutation can be a powerful force in California divorces. If you are involved in or are contemplating a California divorce and transmutation of property is a concern, you should work with an experienced family lawyer to protect your interests. The attorneys at the Law Offices of Judy L. Burger have extensive experience in divorce, including property division issues such as transmutation. Make the call today to learn how our attorneys can fight for you: (415) 293-8314.