The Coverture Fraction (also called the Time Rule Formula) is a mathematical formula that is sometimes used to calculate the marital and non-marital portions of certain types of assets in a divorce, including pensions and stock options.  The denominator of the fraction is the total earnings period, often expressed in number of days.  In the…

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As a reminder, the tax treatment of alimony has changed beginning in 2019.   If you or your clients pay or receive alimony under the old tax laws (i.e., the divorce agreement was entered into before midnight of 12/31/2018)*: The payer will continue to deduct alimony amounts paid. The receiver will continue to pay tax…

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Halpern Case Revisited By: Maty Varon One of the landmark cases in Georgia Family Law is Halpern v. Halpern, 352 SE 2nd, 753.  The case analyzes if the increase in value in an entity was caused by market forces (passive) or marital efforts (active participation).  The answer to this question dictates the extent to which…

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If you missed the February 16 seminar, you missed some good stuff!  Presented by the Family Law Section of the Atlanta Bar Association and metro Atlanta forensic accountants and co-chaired by IAG’s own Dan Branch and Ashley Sawyer (Hedgepeth, Heredia & Rieder), the seminar boasted a diverse range of topics. With an eye toward expanding…

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Don’t miss this year’s Cobb County Family Law Section Annual CLE Seminar on February 26th. This event offers 8 CLE hours and will include Laurie’s presentation on the Child Support Worksheet and Creative Tax Tips. Here is the complete agenda: Family Law Section Cobb Bar CLE Agenda  

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Local family law attorney Randy Kessler has just published the third edition of his online magazine “NEXT”, which addresses issues specific to, you guessed it, divorcing couples.  Topics of features in this edition include toxic relationships. successful co-parenting, definitions of marital vs. non-marital equity, clients’ misconceptions regarding their “day in court,” and successfully dealing with…

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David Sarif, of Atlanta based law firm Naggiar & Sarif, and Laurie Dyke joined forced to write an article for the newest issue of Family Lawyer Magazine. In their article they detail how to dodge the costly tax traps by bringing light to four easily overlooked issue attorneys may face while dealing with high-asset cases. Click here,…

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Laurie Dyke

Laurie will be speaking at the upcoming Cobb County Family Law Section Annual CLE Seminar on Friday, January 30th. She will be discussing child support and creative tax strategies for case settlement. Register for Family Law Section CLE 2015 or view the agenda!

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