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It has been a contentious few years, but you have reached the day when your divorcing New York clients will finally sign a settlement agreement resolving all issues between them. The parties, like so many others, have a variety of assets, ranging from bank accounts and pensions to personal property, all of which are being transferred to one party or the other. One spouse is gaining sole ownership of the marital residence. While the agreement is silent as to the precise value of each asset, the agreement has been carefully calibrated so that the parties will receive what they each perceive to be 50% of the marital estate. In order to make the break between them as clean as possible, and reduce the cash-strapped parties’ future legal expenses, you have also arranged for the transfer of the marital residence to occur simultaneously with the signing of the agreement.
By Matthew A. Feigin
This article is intended to help practitioners by warning of mistakes the author has seen matrimonial attorneys make in applying federal tax law.
By Laurence J. Cutler and Alyssa M. Clemente
Part Two of a Two-Part Article
According to the authors, using the holding of recent New Jersey Supreme Court case Bisbing v. Bisbing as a model, the clear and current trend throughout the United States that when a custodial parent is seeking to relocate outside of the state with a child, the best interest of the child standard should apply.
By David Bliven
This article addresses some deficiencies in reviewing separation or settlement agreements done in divorce cases, and recommends various clauses that practitioners may implement in their own practices.
Analysis of a case in which the Eighth Circuit reversed the confirmation by the Board of Immigration Appeals of a deportation order because the Immigration Judge’s finding of a fraudulent marriage was not based on proper evidence.