Update on Prosecutorial Discretion

In March of 2011 the Bureau of Immigration and CustomsEnforcement (“ICE”) within the Department of Homeland Security(“DHS”) outlined a new set of priorities for the apprehension,detention and removal of aliens. These priorities are basedon the concept of “prosecutorial discretion,” which refers toDHS’ authority to not enforce immigration laws against certainindividuals and groups. Outlined in two…

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Family And Medical Leave Act Is Expanded By New Law

In the spring of 1993 then-President Bill Clinton signedinto law the Family and Medical Leave Act (FLMA). Asmost people know, the FMLA provides eligible employeesup to twelve weeks of paid or unpaid leave under certaincircumstances.Early this year, President Bush signed into law theNational Defense Authorization Act for FY 2008 (NDAA).Contained within Section 585 of the…

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Impact the Affordable Care Act (ACA)Will Have on Special Needs Planning

The ACA has a potential positive impact in giving estate plannersanother option to offer clients.The ACA protects the rights of persons with long term physicaland mental disabilities.Persons who were unable to work and pay into SSA, were oftenunable to earn sufficient credits to qualify for Medicare. Due topre-existing condition restrictions, they often were unable topurchase…

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“But What About my Dogs and Cats?” Incorporating Concerns for Pets in an Estate Plan

Persons who are disabled, as well as parents of children withdisabilities, have special planning needs which need to beaddressed if the parties are in the midst of a divorce.When a party in a divorce action has a disability or has a childwith a disability who is receiving Supplemental Security Income(SSI) and/ or Medicaid or who…

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The ABLE Act – An Overview

The Achieving a Better Life Experience Act of 2014 (“the ABLEAct”) was signed into law by President Obama on December29, 2014. This law has been much anticipated in the disabilitycommunity and has undergone many amendments and changesprior to its passing.Under this new law, states will have the option, beginning in2015, to establish ABLE programs. These…

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ALIMONY TAX ISSUES – MAY 2014

The Treasury Inspector General for Tax Administrationrecently issued a report highlighting a compliance gapregarding the reporting of alimony deductions and income.The report noted a significant disparity in the number oftax returns that report deductible alimony payments andthe number of tax returns that report taxable alimonyincome. As the report notes, the number of returns thatreport deductions…

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