Product Description

Recent updates:

• Update: June 2020

  Dear Subscriber:

  MCLE's publications staff and its dedicated volunteers are pleased to present to you this 2020 supplementary issue for Financial Aspects of Divorce in Massachusetts . Inside, you will find insightful commentary, updated decisions, and practice tips to guide you through the financial complexities inherent in divorce litigation, including topics like these:

  • Financial Discovery. See Chapter 1 for detailed tips on how—and where—to collect evidence to support your argument that income should be attributed to the opposing party beyond what has been reported as taxable income. Chapter 1 provides counsel with commentary on the most common sources of such information and encourages uniquely targeted and creative discovery.
    • Chapter 1 also addresses the use of a subpoena in the course of financial discovery, and the utility of this practice in obtaining financial accounts from institutions. The tips offered are highly practical.

  • Owner Compensation; Double-Dipping. In Chapter 6, find new content regarding the exclusion of income deriving from capital gains income and dividend and interest income from income calculations, and factors involved where the compensation of a business owner spouse is technically part of the revenue of the business.

  • Allocating College Expenses. Chapter 9 addresses the issues of discretionary payment for a percentage of undergraduate education, and the court's latitude in cases where a parent has the ability to pay a higher amount. The chapter contains a valuable tip on how to address the allocation of college education expenses so as to prevent one parent from incurring a disproportionate share of costs.

  We at MCLE trust that you will find this supplementary material useful in your divorce law practice, and valuable in keeping your law library up to date and relevant for 2020.

  Very truly yours,

  Maryanne G. Jensen, Esq., Director of Publications

Table of Contents

Chapter 1 expand

Income: Sources, Discovery, and Evidence

Buy Chapter

Emmanuel J. Dockter, Esq.,
Michael L. Leshin, Esq., Goldman & Sidgwick, LLP

Checklist 1.1

- Checklist of Sources of Information Regarding Opposing Party’s Income Buy Form

Exhibit 1A

- Checklist for Determining Sources of Income from Employment Buy Form

Exhibit 1B

- Checklist for Determining Sources of Income from Investments Buy Form

Exhibit 1C

- Checklist for Determining Sources of Income from Government Entities, Trusts, and Retirement Plans Buy Form

Chapter 2 expand

Child Support and Alimony

Buy Chapter

Patricia A. O'Connell, Esq., Kajko, Weisman & Colasanti LLP
Donald G. Tye, Esq., Prince Lobel Tye LLP

Exhibit 2A

- Massachusetts Child Support Guidelines Buy Form

Exhibit 2B

- Child Support Guidelines Worksheet Buy Form

Exhibit 2C

- Child Support Findings for Child Support and Post-Secondary Education Buy Form

Exhibit 2D

- DOR/CSE Tips for Family Lawyers Buy Form

Exhibit 2E

- Child Support Intake Form and Application for Full Child Support Services Buy Form

Exhibit 2F

- DOR/CSE Regional Offices Buy Form

Exhibit 2G

- Alimony Reform Act of 2011 Buy Form

Chapter 3 expand

[Reserved]

Chapter 4 expand

Division of Real Property and Intangible Nonretirement Assets

Buy Chapter

Emmanuel J. Dockter, Esq.,

Chapter 5 expand

Division of Retirement Assets in Divorce

Buy Chapter

Marcia S. Wagner, Esq., Wagner Law Group, PC

Exhibit 5A

- IRS Sample QDRO Buy Form

Exhibit 5B

- Sample QDRO and Comments from Massachusetts Teachers’ Retirement System Booklet, What You Need to Know as a Party to a Domestic Relations Order Buy Form

Exhibit 5C

- Rev. Rul. 2002-22, 2002-1 CB 849, 05/08/2002, I.R.C. § 1041 Buy Form

Exhibit 5D

- Rev. Rul. 2004-60, 2004-24 IRB 1051, 06/04/2004, I.R.C. § 3111 Buy Form

Chapter 6 expand

Business Valuation

Buy Chapter

David M. Bilodeau, Esq., Goldstein & Bilodeau, PC
Howard I. Goldstein, Esq.,

Exhibit 6A

- Example Request for Production of Documents Buy Form

Exhibit 6B

- Example Request for Interrogatories Buy Form

Exhibit 6C

- Example Deposition Subpoena Buy Form

Chapter 7 expand

Life and Health Insurance

Buy Chapter

Lindsay E. Goldstein, Esq., Law Offices of Janice Bassil

Exhibit 7A

- Draft HIPAA Waiver Buy Form

Exhibit 7B

- Sample Benefits and Premiums Buy Form

Exhibit 7C

- Special Authorization Form Buy Form

Exhibit 7D

- Rule 410 Information Buy Form

Chapter 8 expand

Inheritances, Gifts, and Trust Interests in Divorce

Buy Chapter

Jonathan E. Fields, Esq., Fields and Dennis LLP

Chapter 9 expand

Payment of Children’s College Education

Buy Chapter

Larry Dannenberg,
Barbara L. Drury, Esq., Fitch Law Partners LLP
John P. Foley, E3 Financial Planning
Al Hoffman, College Funding Service Center
Stephen A. MacKenzie, Esq., Fitch Law Partners LLP
Andrea M. Winterer, E3 Financial Planning

Chapter 10 expand

Postdivorce Mortgages

Buy Chapter

Stephen R. Pepe, Esq., Longbridge Financial, LLC

Exhibit 10A

- Sample HECM Promissory Note Buy Form

Exhibit 10B

- Sample HECM Mortgage Buy Form

Exhibit 10C

- List of EOEA Approved Counseling Agencies Buy Form

Exhibit 10D

- Sample FHA Gift Affidavit Buy Form

Exhibit 10E

- FHA Amendatory Clause Buy Form

Exhibit 10F

- HUD Housing Counselors in Massachusetts Buy Form

Chapter 11 expand

Bankruptcy and Divorce

Buy Chapter

Mark G. DeGiacomo, Esq., Murtha Cullina LLP

Chapter 12 expand

Tax Considerations

Buy Chapter

Claire K. Forkner, Esq., Lee & Rivers, LLP
David H. Lee, Esq., Lee & Rivers LLP

Exhibit 12A

- Intended Taxable/Deductible Alimony Adjustment; Intent of the Parties Buy Form

Exhibit 12B

- Indemnification Clauses for Use in Separation Agreement Alternative 1 Buy Form

Exhibit 12C

- Indemnification Clauses for Use in Separation Agreement Alternative 2 Buy Form

Exhibit 12D

- Indemnification Agreement for Use During Pendency of Divorce Buy Form

Editor(s)

Author(s)