Ca Aflc

Front 1

EARNING CAPACITY
(re spousal support)
= 5 factors

Back 1

1. Marketable skills of supported sp
2. Job market for those skills
3. Time/expense/edu to obtain skills
4. Retraining
5. Impairment b/c domestic duties

Front 2

DEPENDENCY EXEMPTION
(1)

Back 2

1. Taxpayer entitled to DE for each individual who is qualifying child or relative
a. qual child: <19><24;
b. child, sibling, stepsibling of taxpayer or descendant of a child, sibling, steps of taxpayer

Front 3

DEPENDENCY EXEMPTION
(2)

Back 3

2. QC m/h same principal res as taxpayer for >50% of tax year
3. QC must not provide for >50% his/her support

Front 4

DEPENDENCY EXEMPTION
(3)

Back 4

4. QC is usually child, step/adopted/foster child of taxpayer
5. Student = fulltime 5 mo/year

Front 5

DEPENDENCY EXEMPTION
(4)

Back 5

5. Qualifying relative QR m/be ch of taxpayer not dependent of any other taxpayer
6. grandparents, parents, aunt/uncle, stepparents, house members

Front 6

DEPENDENCY EXEMPTION
(5)

Back 6

6. QR - no reqmt for common abode
7. QR-no taxable income > exemption amt
8. TP provides >50% support for QR for taxable year

Front 7

What is Judicial Allocation of Dependency Exemption?

Back 7

CASCT held Tr Ct may order custodial parent to execute 8332 to release dependency exempt to obtain max tax savings to parent earning more $; Makes more $ avail for cs

Front 8

COHABITATION

Back 8

More than living together and engaging intimate relations -
1. supported spouse and comp combine financial resources in a way resembling couple

Front 9

FUSFSPA

Back 9

Federal Uniformed Services Fromer Spouses' Protection Act

Front 10

What is FUSFSPA?

Back 10

Subj to limitations of 10 USC 1408, ct may traet disposable retired pay (to service memb) for pay periods > 6/25/1981 either as sp of member or cp per state law

Front 11

What are the limitations of FUSFSPA

Back 11

1. Must use military defined division rules
2. Military retired pay incl "retainer pay"
3. Retainer pay divisible in st ct.

Front 12

May a service member delay division of his retirement pay and enlist in "active duty??

Back 12

Member cannot delay division of CP or dilute Comm int by remaining in reserve status after qualifying period of active duty met.

Front 13

How far back does FUSFSPA apply?

Back 13

Cannot apply FUSFSPA to a disso pre 6/25/1981 and
decree must not have reserv' jxn to treat memb pay as CP

Front 14

How must spouse establish st ct has pers jxn in FUSFSPA?

Back 14

St Ct must have pers jxn over member
1) residence other than by military assign
2) domicile, or
3) consent to jxn

Front 15

MARVIN AGREEMENT/ACTION

Back 15

Non marital partner agreement remedy:
1. action on implied Kr
2. action to enforce an implied partnership/ventuare
3. action to enforce implied agmt to own prop jtly
4. action in quantum meruit for rzbl value of services
5. action seeking impo of consx/resulting trust or equitable lien

Front 16

What is the purpose of a Marvin Action?

Back 16

Allows non marital partners to use theories of implied Kr and equitable remedies to establ prop rts

Front 17

What were the issues in the Marvin case?

Back 17

Court looked to conduct to see implied agreement, some lawful expectation; not same as meretricious relations

Front 18

TIME RULE

Back 18

Dividing Pension benefits

Employee/s length of service durr marr and before sep divided by employee's total service
Divided by two.

Front 19

When is Time Rule not appropriate means for dividing pensions?

Back 19

Where there is a point system (depending on nature & frequency of service) used rather than years of service

Front 20

What years are not included in the Time Rule calculation?

Back 20

Any extra years that were not necessary to earn benefits (enhancements that have no affect on retirement) - dilutes comm prop

Front 21

MSA

Back 21

Refers to an agreement made between spouses in contemplation of their indefinite sepaeration, disso, or LS

Front 22

BROWN FORMULA

Back 22

Apportions retirement benefits (not same as Time Rule)
1. Pension rts accrued durr marr whether or not vested;
2. In-kind division may be accompl by ct retaining jxn & later implementing division as pension becomes payable

Front 23

VOMACKA

Back 23

LANGUAGE SUFFICIENT TO TERMINATE S/S JXN

Front 24

How is language regarding s/s presumed in MSA?

Back 24

Presumed to favor retaining jxn unless specifically expressed otherwise.

Front 25

DUKE ORDER

Back 25

Deffered sale of home order - temporarily delays sale of home & grants excl use/poss to in spouse. May have effect of lowering NCP's c/s order.

Front 26

DUKE ORDER FACORS:

Back 26

1. Economic feasibility
2. Relocation impact on child

Front 27

RICHMOND ORDER

Back 27

Substantive step-down s/s order:
1. s/s for fixed period
2. evid that spouse w/b self-supporting by end of period
3. Ct retains jxn to modify amt and term if
4. spouse acts b/4 term date
5. Shifts burden to supported spouse to show cause to extend order

Front 28

IN RICHMOND ORDER, WHAT FACTS COULD TRIGGER CHANGE IN CT'S ORDER?

Back 28

Failure to achieve self-sufficiency by expected date can cause extension of support. Jxn only reserved until term date