What’s a Judge to Do? Custody Disputes in Massachusetts
On occasion, disputes occur between divorcing parents concerningthe care of their children. When they do, the court may appoint anattorney to serve as a Guardian Ad Litem. Unlike an attorney whoadvocates a client’s position, the Guardian Ad Litem is requiredto investigate the issues identified by the court, determine whatis in the best interest of the…
Stock Options: Valuable Assets to be Divided in Divorce
Stock options are no longer reserved for only high-levelexecutives. Options are being offered to rank and fileemployees with much greater frequency. Accordingly,stock options have become increasingly valuable assets ofthe marital estate. If spouses decide to divorce, those stockoptions become a complex and often contentious aspect ofthe division of the parties’ property.Under Massachusetts law, stock options,…
Diversity Visa “Green Card” Lottery to Open Soon
Countries with high rates of immigration are NOT qualified. These typically include Brazil, China, the Dominican Republic, El Salvador, Guatemala, Haiti, India, Jamaica, Mexico, Poland, and the UK among others. By contrast, most African and European countries are typically eligible. Nationality is determined by the country of birth of the applicant, his or her spouse,…
Income Tax Deductions, Exemptions and Credits that May Be Available When Providing for a Special Needs Dependent
Caring for a family member with special needs can be financially costly. Many of these expenses may be deductible on one’s income tax returns. Unfortunately, many families are not aware of the many income tax deductions for medical and related expenses that exist in the tax code. The following is a summary of tax deductions,…
Rules of Taxpayer Representation – Part 3
PART I I I – IRS COLLECTIONSThis article is the third in a three-part series. It discusses theIRS Collections process and strategies. The Collections processbegins after the audit, appeal, any other adversarial proceeding,and the tax has been assessed. The client now owes money andthe IRS is attempting to collect what is owed. I am always…
The Backdoor Roth IRA
In a typical Traditional IRA, a taxpayer makes tax deductible contributions (i.e., pre-tax contributions), the investment growth is tax deferred and the money is subject to ordinary income tax when withdrawn. High-income earners are disallowed from making pre-tax contributions to a Traditional IRA if 1) their modified adjusted gross income exceeds certain thresholds, and 2)…
Social Security Appeals – A Tale of the Two OBRA ‘93
Have you received a negative decision by the Social Security Administration for benefits involving an OBRA `93 Trust? You should be aware that you have the right to appeal a decision by the Social Security Administration that you do not agree with. For many of our clients, Supplemental Security Income (SSI) is the only financial…
Land Use Reform – Coming Soon to a Community Near You!
Based upon recent rumors emanating from Beacon Hill, the stars appear to be aligning themselves for some significant changes in the statutes regulating land use in Massachusetts. The Zoning Act (Chapter 40A), the Comprehensive Permit Law (Chapter 40B), and the Subdivision Control Law (Chapter 41) have each been the subject matter of much debate in…
Dangers of Plea Bargaining
Criminal charges can pose serious immigration consequences for the unwary. Many, including some criminal defense attorneys, do not realize that a plea arrangement can result in the deportation of not only an illegal alien, but also those aliens legally present in the U.S. with a green card. Aliens become subject to deportation if they are…