Vol. 38, No. 1, Spring 2004
Symposium on Elder Law
Mary Frances Lyle & Jeffrey L. Levy, From Riches to Rags: Does Rehabilitative Alimony Need to Be Rehabilitated?, 38 FAM. L.Q. 3 (2004).
This article traces the history of rehabilitative alimony in the United States and sets out current trends in this area. It reviews the general history of alimony and different approaches to alimony, including the various forms it may take. It then explores the evolving concept of economic rehabilitation and the conflict over its definition: is it to survival level, to marital standard of living, or something in between? Finally, this article looks at how the definition of "rehabilitation" took a sharp turnabout in the state of Tennessee and how it was brought back into line with the introduction of a statutory policy statement and defining language.
Twila B. Larkin, Guidelines for Alimony: The New Mexico Experiment, 38 FAM. L.Q. 29 (2004).
In January 2001, Deborah Davis Walker, Presiding Judge of the Family Court, Second Judicial District of Albuquerque, New Mexico, authorized a committee of family law practitioners and accountants to study the alimony problem and make recommendations to the family court judges as to whether alimony guidelines would be appropriate for use in Bernalillo County. The committee, comprised of sole practitioners, attorneys in small and large firms, a lawyer/mediator, and accountants who serve as experts for alimony assessments began the project by reviewing the current situation in New Mexico and researching the law and use of guideline models in other states. This article is a compilation of a paper and commentaries of the committee.
Appendix A: Nevada Alimony Amount and Duration Calculation Worksheet, 38 FAM. L.Q. 67 (2004).
Appendix B: Oregon Points for Spousal Support Sentencing Guidelines & Oregon Spousal Support Sentencing Guidelines, 38 FAM. L.Q. 68 (2004).
Carol Rogerson, The Canadian Law of Spousal Support, 38 FAM. L.Q. 69 (2004).
This article provides an overview of the challenges of defining the appropriate role for spousal support in the context of modern family law. It shows how Canadian law has met these challenges and sets out the legislative and jurisprudential framework for spousal support in Canada. The article describes the Canadian law of spousal support in practice, with attention to the problems an expansion in this area has generated, leading to an interest in guidelines. It concludes by exploring the feasibility of introducing some form of spousal support guidelines to provide greater structure and certainty to the law.
Stephen P. Comeau, An Overview of the Federal Income Tax Provisions Related to Alimony Payments, 38 FAM. L.Q. 111 (2004) This article explores the characterization and analysis of various payments from one divorcing spouse to the other and the tax treatment of these payments. The author emphasizes the importance of carefully considering the tax effects of all transfers incident to divorce and explores why the characterization of inter-spousal payments in a divorce instrument will not necessarily govern their treatment for tax purposes under the Internal Revenue Code.
Shayne M. Steinfeld & Bruce R. Steinfeld, A Brief Overview of Bankruptcy and Alimony/Support Issues, 38 FAM. L.Q. 127 (2004).
This article outlines bankruptcy basics and preplanning strategies with regard to various types of marital obligations in a divorce settlement. Because bankruptcy may be used as a tool by warring spouses in a divorce, family law attorneys must understand when and why support obligations may be discharged and when they will be payable at the end of the case.
Susan Wolfson, Premarital Waiver of Alimony, 38 FAM. L.Q. 141 (2004).
This article analyzes divorcing parties' ability to deal with alimony or spousal support in a premarital agreement. The author explains the current state of the law and practice in this area and outlines the impact of the UPAA as it applies in states that have adopted it.
Table 1: States/Districts That Have Statutory Provisions Regarding Premarital Agreements, 38 FAM. L.Q. 154 (2004).
Table 2: States That Do Not Have Statutory Provisions Regarding Premarital Agreements, 38 FAM. L.Q. 155 (2004).
Wendy S. Goffe, Estate Planning with Trusts for Divorcing Spouses, 38 FAM. L.Q. 157 (2004).
Divorcing spouses can use trusts to anticipate and minimize the effect of common post-divorce issues such as changes in a spouse's wealth or income or changes in the Internal Revenue Code that affect a party's ability to make child support and alimony payments. Trusts can also be used to facilitate treatment of not easily divisible assets. The author reviews these uses and key income, estate, and gift tax provisions that apply to them.
Theresa Glennon, An American Perspective on the Debate Over the Harmonisation or Unification of Family Law in Europe: Book Review, 38 FAM. L.Q. 185 (2004).
This article reviews the book: Perspectives on the Unification and Harmonisation of Family Law in Europe (Intersentia 2003). The author explores the fundamental and fascinating questions of the relationship among various legal regimes at the local, national, regional, and international levels and considers how their unification will affect family law in general as well as individual families throughout Europe.