| |
Family Law from the Experts:
Determining and Characterizing Income
Sessions closed!
Focus
Income is the driving force behind the most critical determination in family law cases - i.e., child and spousal support. It is also
an important factor affecting other issues, such as the retention of experts and attorney fee liability. At its most basic, income
determination requires an assessment of the actual cash flow available to each spouse, but it also frequently involves complicated
assessments of additional forms of income. For example, attorneys and courts routinely grapple with complex issues involving
sheltered income (stock options, restricted stock units, etc.), fluctuating or uncertain income (overtime, bonuses, sales
commissions, etc.), and passive income from businesses owned by spouses.
California Family Law Report (CFLR), the preeminent provider of continuing education on family law, brings together a
distinguished faculty of forensic accountants, trial attorneys, and judicial officers who will provide you with the in-depth
information and analysis you need to effectively present and challenge income determinations in court. These highly respected
professionals will also bring you up to date on critically important changes in the tax law brought on by the Tax Cuts and Jobs
Act of 2017 (TCJA), particularly in the area of sheltered income. You will not want to miss this exciting program!
Faculty
• Judge Thomas Trent Lewis / Program Director
• Justice Dennis A. Cornell
• Marie Ebersbacher
• Ronald S. Granberg
• Marc Peter Kaplan
• Tracy Farryl Katz
• Anne C. Kiley
• Brian P. Brinig
Course Highlights
|
• Bonus income
• Overtime
• Ostler/Smith orders and qualifying income
• Determining reasonable and representative
income under In re Marriage of Riddle (2005)
125 Cal.App.4th 1075
• Spending down capital gains or loan proceeds
as a form of income
• Perquisites and changes in deductibility under TCJA
• Small business income and restructuring entities
to maximize tax benefits
• Schedule E pass-through income |
• Qualified business income: What it is and which
entities qualify for the deduction
• Non-cash pass-through income
• Capitalization of income under In re Marriage
of Blazer (2009) 176 Cal.App.4th 1438
• Stock options as a source of support
• Restricted stock units
• Other forms of income
• DissoMaster™ entries in light of TCJA
|
Course Materials
Enrollees will receive a complete version of all slides used by the presenters, plus other supplemental materials. You have the option of receiving either printed course materials OR course materials on a USB drive, which allows you to save them to your hard drive and take notes directly next to the material covered. See order form to make your selection.
Enrollees may also purchase at special prices TRG's three-volume California Practice Guide: Family Law, written by Judge William P. Hogoboom (Ret.) and Justice Donald B. King (Ret.), and the two-volume California Practice Guide: Family Law FORMS.
18 Hours MCLE/Specialization Credit: Approval of specialization credit in Family Law has been granted by the California Board of Legal Specialization, and approval of MCLE credit for this activity has been granted by The State Bar of California in the amount of 18 hours.
|
|
