tag:blogger.com,1999:blog-121783552024-03-07T02:30:14.278-05:00LINDA'S LAW BLOG @ LINDAKERNSLAWQuestions, answers, comments, queries, thoughts, ruminations, information, analysis and perspectives on law, especially family law, divorce, child support, custody, equitable distribution, alimony and taxes by a Pennsylvania and New Jersey lawyer, located in Philadelphia.Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.comBlogger1117125tag:blogger.com,1999:blog-12178355.post-82483290321895598972020-07-26T13:42:00.001-04:002020-07-26T13:42:04.157-04:00Our office is openOur office is open for in person or telephone consultations. Please call 215-731-1400.Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-91048356956350526562020-03-31T12:10:00.004-04:002020-03-31T12:10:53.557-04:00Telephone Consultations AvailableIf you are interested in setting up a telephone consultation, please contact my office at 215-731-1400 or email me at linda@lindakernslaw.com You can learn more about the consultation process, and documents that will be helpful to you have on hand, <a href="http://www.lindakernslaw.com/p.php?l=consultations">here.</a>Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-30218422418826712312019-12-12T17:28:00.000-05:002019-12-12T17:31:24.139-05:00Merry Christmas - A Celebration of our Holiday Cards from Previous Years<div class="separator" style="clear: both; text-align: center;">
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Each year, we celebrate the Philadelphia Love Statue and Christmas by sending out a Christmas Card with a rebus, a puzzle which combines pictures and letters to form a phrase. We are sending out our 2019 Christmas card during the week of December 16, 2019. In the meantime, please enjoy our cards from years past. *Key to puzzles at bottom.</div>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgp-UTIg40Oota6_n0HZ88Z46mCNdtVunUqAUGPHFF4BHsq10hhqVj1D1O3GHmxXorV4WDXmx6Vox7rRl8hGVskcubIfkn4cEkZkRE7IJUqay31VkbqyS6gN-0BmCEDLyMCvr4XJA/s1600/believe+in+love.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="270" data-original-width="450" height="192" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgp-UTIg40Oota6_n0HZ88Z46mCNdtVunUqAUGPHFF4BHsq10hhqVj1D1O3GHmxXorV4WDXmx6Vox7rRl8hGVskcubIfkn4cEkZkRE7IJUqay31VkbqyS6gN-0BmCEDLyMCvr4XJA/s320/believe+in+love.png" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><b><span style="color: #38761d; font-size: large;">1</span></b></td></tr>
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<tr><td class="tr-caption" style="text-align: center;"><span style="color: #38761d; font-size: large;"><b>2</b></span></td></tr>
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<tr><td class="tr-caption" style="text-align: center;"><b><span style="color: #38761d; font-size: large;">3</span></b></td></tr>
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<tr><td class="tr-caption" style="text-align: center;"><span style="color: #38761d; font-size: large;"><b>4</b></span></td></tr>
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<tr><td class="tr-caption" style="text-align: center;"><b><span style="color: #38761d; font-size: large;">5</span></b></td></tr>
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<tr><td class="tr-caption" style="text-align: center;"><b><span style="color: #38761d; font-size: large;">6</span></b></td></tr>
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<tr><td class="tr-caption" style="text-align: center;"><span style="color: #38761d; font-size: large;"><b>7</b></span></td></tr>
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<tr><td class="tr-caption" style="text-align: center;"><span style="font-size: large;"><span style="color: #38761d;"><b>8</b></span><br /></span><br />
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<span style="font-size: large;"><span style="font-weight: 700;">1. Believe in Love</span></span></div>
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<span style="font-size: large;"><span style="font-weight: 700;">2. Can't Help Falling in Love</span></span></div>
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<span style="font-weight: 700;">3. Love is a Battlefield</span></div>
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<span style="font-weight: 700;">4. Love is a Many Splendored Thing</span></div>
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<span style="font-weight: 700;">5. Love Me Tender</span></div>
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<span style="font-weight: 700;">6. All You Need is Love</span></div>
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<span style="font-weight: 700;">7. Peace Love & Happiness</span></div>
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<span style="font-weight: 700;">8. Plug Into Love</span></div>
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<span style="font-weight: 700;"><span style="color: red;">Merry Christmas, Happy Holidays and Happy New Year.</span></span></div>
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Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-72014795250793196892019-08-02T17:26:00.000-04:002019-08-02T17:26:27.520-04:00When Grandparents want custody<div class="separator" style="clear: both; text-align: center;">
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<span style="white-space: pre;"> </span>When parents separate, extended family members often lose access to children as part of the fallout. A recent Superior Court of Pennsylvania case, <a href="http://www.pacourts.us/assets/opinions/Superior/out/J-S22015-19o%20-%2010406171468576185.pdf?cb=1" target="_blank">M.S. v. J.D., 2019 Pa Super 215 (Pa. Super. 2019)</a>, addresses the issue of a grandparent’s legal right to bring a custody claim for his or her grandchild. In M.S. v. J.D., Mother had primary physical custody and Father had partial custody of the child at issue. Mother filed an emergency petition for full custody of Child, alleging that Father was physically abusive. The Court granted the emergency petition and awarded Mother full custody until Father submitted to an evaluation and issues could be explored by the Court. While Mother and Father clearly had disagreements between themselves, they came together on one issue: they did not want Grandmother to have custody.<br />
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<span style="white-space: pre;"> </span>Grandmother sought court intervention to gain custody of Child. This was Grandmother’s third Petition for Custody – The Court denied the first petition and Grandmother dropped the second petition after her and Mother reached an informal custody agreement for Child amongst themselves. The third time did not end up being the charm and the trial court denied Grandmother’s petition. Persistence apparently being her strong suit, she filed an appeal.<br />
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<span style="white-space: pre;"> </span>The Superior Court needed to determine whether Grandmother had standing (i.e. the legal right) to bring a custody petition for her grandchild. The legislature specifically defined circumstances when grandparents can intervene in custody, recognizing the sanctity of parents’ rights to their own children. One way for a grandparent to have standing to bring a custody claim is for the grandparent to meet the following requirements under the statute, 23 Pa. C.S.A. § 5324:<br />
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<span style="white-space: pre;"> </span>(3) A grandparent of the child who is not in loco parentis to the child:<br />
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<span style="white-space: pre;"> </span>(i) <span style="white-space: pre;"> </span>whose relationship with the child began either with the consent of a parent of the child or under a court order;<br />
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<span style="white-space: pre;"> </span>(ii) <span style="white-space: pre;"> </span> who assumes or is willing to assume responsibility for the child; and<br />
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<span style="white-space: pre;"> </span>(iii) <span style="white-space: pre;"> </span> when one of the following conditions is met:<br />
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<span style="white-space: pre;"> </span>(A) <span style="white-space: pre;"> </span>the child has been determined to be a dependent child under 42 Pa.C.S. Ch. 63 (relating to juvenile matters);<br />
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<span style="white-space: pre;"> </span>(B) <span style="white-space: pre;"> </span> the child is substantially at risk due to parental abuse, neglect, drug or alcohol abuse or incapacity; or<br />
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<span style="white-space: pre;"> </span>(C) <span style="white-space: pre;"> </span>the child has, for a period of at least 12 consecutive months, resided with the grandparent, excluding brief temporary absences of the child from the home, and is removed from the home by the parents, in which case the action must be filed within six months after the removal of the child from the home.<br />
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<span style="white-space: pre;"> </span>A grandparent may also have standing to file a claim for partial or supervised physical custody of a grandchild if one of the following situations, laid out in 23 Pa. C.S.A. § 5325,is applicable: <span style="white-space: pre;"> </span><br />
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<span style="white-space: pre;"> </span>(1) <span style="white-space: pre;"> </span>where the parent of the child is deceased, a parent or grandparent of the deceased parent may file an action under this section;<br />
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<b><span style="white-space: pre;"> </span>(2) <span style="white-space: pre;"> </span>where the relationship with the child began either with the consent of a parent of the child or under a court order and where the parents of the child:</b><br />
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<b><span style="white-space: pre;"> </span>(i) <span style="white-space: pre;"> </span> have commenced a proceeding for custody; and</b><br />
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<b><span style="white-space: pre;"> </span>(ii) <span style="white-space: pre;"> </span>do not agree as to whether the grandparents or great-grandparents should have custody under this section; or</b><br />
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<span style="white-space: pre;"> </span>(3) <span style="white-space: pre;"> </span>when the child has, for a period of at least 12 consecutive months, resided with the grandparent or great-grandparent, excluding brief temporary absences of the child from the home, and is removed from the home by the parents, an action must be filed within six months after the removal of the child from the home.<br />
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<span style="white-space: pre;"> </span>In this case, Grandmother claimed she had standing under § 5325(2) (the bolded portion of the above statute). However, the lower court noted that because the parents agreed that Grandmother should not have custody, she did not meet that prong of the test. On appeal, Grandmother argued that even though Mother and Father do agree, employing a somewhat attenuated interpretation of the statute, the requirement should not be strictly interpreted. Grandmother argued the intent of this requirement was to promote a relationship between a grandchild and grandparents without impeding on the parents’ right to make decisions regarding the care of their child. Grandmother thought the Court should consider what is in the best interest of Child rather than strictly interpreting the requirement.<br />
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<span style="white-space: pre;"> </span>The Court declined to rewrite what the legislature had enacted and affirmed the lower court ruling. The Court noted that had the legislature wanted the courts to include an analysis of the child’s best interest when determining a grandparent’s standing, it would have included such a requirement in the statute. Therefore, in this case, because Mother and Father agree, requirement § 5325(2)(ii) is not met and Grandmother does not have standing to file for custody of Child.<br />
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<span style="white-space: pre;"> </span>This case is a reminder to carefully evaluate the statutory requirements when determining whether or not a grandparent has standing to bring a custody claim for his or her grandchild. Litigation can be time consuming and both economically and emotionally exhausting.<br />
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Post by Alexandra Beyda, Esquire. Edited by Linda A. Kerns, Esquire.<span style="white-space: pre;"> </span><br />
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Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-1676039713346993982019-07-15T16:53:00.000-04:002019-07-15T16:53:17.512-04:00In Pennsylvania, is an inheritance counted as income when calculating support><span style="white-space: pre;"> </span>A recent Pennsylvania Superior Court case, Bielak v. Bielak, addressed the issue of what happens if a party in a divorce liquidates an inherited asset during the divorce proceedings and whether or not the liquidation is included in any income calculations made during the proceedings.<br />
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<i>Facts of Case</i><br />
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<span style="white-space: pre;"> </span>In Blielak, Husband and Wife married in September 1998. Wife filed for divorce in February 2016 and included a count for alimony pendente lite (support that is provided while the divorce action is pending). The trial court ordered Husband to pay Wife $555.73 per month in alimony pendente lite. The trial court took many factors into account in order to reach this number, including each party’s income. Notably, when calculating Wife’s income, the trial court excluded $73,000 in distributions from an IRA that Wife received during the divorce proceedings to help pay for living expenses and legal fees. Husband filed an appeal. Husband argued that the IRA distribution should have been considered when calculating Wife’s income and if it had been, he would not have owed any alimony pendente lite. On the other hand, Wife argued that because she inherited the IRA when her father died in 2006 and inheritances are not included in income calculations, the IRA distribution was appropriately excluded from her income calculation.<br />
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<i>Analysis</i><br />
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<span style="white-space: pre;"> </span>The Supreme Court of Pennsylvania has previously ruled that an inheritance does not qualify as income under section 4302 of the Domestic Relations Code. Humphreys v. DeRoss, 790 A.2d 281 (Pa. 2002). In Humphreys, the Pennsylvania Supreme Court determined that the money DeRoss received as the result of his mother’s estate selling some real estate was not income with regard to DeRoss’ support obligations. In 2003, the Supreme Court expanded the ruling in Humphreys to include money from all types of inheritances (not just inheritances from real estate sales). Maher v. Maher, 835 A.2d 1281 (Pa. 2003).<br />
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<span style="white-space: pre;"> </span>The Superior Court in Blielak relied on these two cases and determined that the IRA distributions Wife received during the divorce proceedings were appropriately excluded from her income calculations. The Court noted that Wife received the IRA as part of an inheritance and there is no law prohibiting her from liquidating that asset during divorce proceedings. Therefore, the Court ruled that an individual is free to liquidate an inheritance and doing so does not change the fact that it is an inheritance excluded from income calculations. <span style="white-space: pre;"> </span><br />
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<i>Other Arguments</i><br />
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<span style="white-space: pre;"> </span>This case also presented the somewhat unusual circumstances of Husband having custody of the parties’ four children. Accordingly, the $555.73 per month alimony came from calculating the alimony pendente lite that Husband owed Wife because she was the lower-earning spouse and subtracting what Wife would owe to Husband in child support. This calculation strictly follows the support guidelines. However, there is a provision, Rule 1910.16-5, that allows deviation from the guidelines in particular situations, such as:<br />
<span style="white-space: pre;"> </span>1.<span style="white-space: pre;"> </span>unusual needs and unusual fixed obligations;<br />
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<span style="white-space: pre;"> </span>2.<span style="white-space: pre;"> </span>other support obligations of the parties;<br />
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<span style="white-space: pre;"> </span>3.<span style="white-space: pre;"> </span>other income in the household;<span style="white-space: pre;"> </span><br />
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<span style="white-space: pre;"> </span>4.<span style="white-space: pre;"> </span>ages of the children;<br />
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<span style="white-space: pre;"> </span>5.<span style="white-space: pre;"> </span>the relative assets and liabilities of the parties;<br />
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<span style="white-space: pre;"> </span>6.<span style="white-space: pre;"> </span>medical expenses not covered by insurance;<br />
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<span style="white-space: pre;"> </span>7.<span style="white-space: pre;"> </span>standard of living of the parties and their children;<br />
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<span style="white-space: pre;"> </span>8.<span style="white-space: pre;"> </span>in a spousal support or alimony pendente lite case, the duration of the marriage from the date of marriage to the date of final separation; and<br />
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<span style="white-space: pre;"> </span>9.<span style="white-space: pre;"> </span>other relevant and appropriate factors, including the best interests of the child or children.<br />
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<span style="white-space: pre;"> </span>This may have been a good case to argue that a deviation was warranted considering Husband had custody of all four children but was still obligated to pay Wife a monthly amount for spousal support under the support guidelines. Additionally, even though the court determined that Wife’s IRA distribution was not income for the purposes of support calculations, she still did receive that money. Husband could have argued that a deviation to lower the $555.73 monthly payment to Wife was warranted considering her access to the funds from the IRA distribution. Deviation arguments, while allowed under Rule 1910.16-5, can be a hard sell to most Masters and Judges, so make sure to present as much supporting documentation as possible to back up your argument.<br />
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This post was written by <a href="https://www.linkedin.com/in/abeyda/" target="_blank">Alexandra Beyda</a> and edited by Linda A. Kerns.Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-7061879803730340032019-06-19T14:59:00.000-04:002019-06-19T14:59:18.301-04:00Preserving Issues on Appeal<div style="text-align: center;">
<i>“[A]ny person choosing to represent himself in a legal proceeding must, to a reasonable extent, assume that his lack of expertise and legal training will be his undoing.” </i></div>
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Commonwealth v. Adams, 882 A.2d 496. (2005)</div>
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<span style="white-space: pre;"> </span>A recent Pennsylvania Superior Court case, S.S. v. T.J., reinforces the importance of consulting with an attorney in order to preserve issues a party wishes to appeal. (Full case can be found <a href="http://www.pacourts.us/assets/opinions/Superior/out/J-A30012-18o%20-%2010402188466105806.pdf?cb=1" target="_blank"><b>here</b></a>.)<br />
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<span style="white-space: pre;"> </span>In S.S. v. T.J., Mother and Father were divorced and had two daughters of the marriage. In September 2017, a Judge issued a Custody Order that provided Mother with primary physical custody during the school year and Father with custody during the summer and on long weekends and holidays. The Order also required that the children be encouraged communicate with the non-custodial parent daily via Skype, text, or phone for a duration to be determined using common sense. In November 2017, Father filed a Petition for Modification for Custody that alleged Mother was improperly limiting his phone communication with the children to 30 minutes a day. The trial court rejected Father’s Petition. Father immediately filed an appeal pro se, without the assistance of an attorney. Father’s petition for appeal was convoluted and lengthy. The petition did not solely focus on the issues Father wanted to appeal, but instead restated his testimony and championed his interpretation of the evidence, which was contrary to the lower court’s interpretation. <br />
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<span style="white-space: pre;"> </span>In Pennsylvania, an appeal must specifically, concisely, and clearly identify each issue the appellant wants to raise. (Specifically, it must comply with rule, Pa.R.A.P. 1925(b), and the accompanying case law.) Any issue that is not specifically, concisely, and clearly raised or causes the court to guess the scope of issue is waived and may not be appealed in the future.<br />
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<span style="white-space: pre;"> </span>In S.S. v. T.J., the Court determined that Father’s petition was “neither concise nor sufficiently specific and coherent to allow [a court] to understand the specific allegations.” The issues Father wanted to raise on appeal were “lost in the midst of the rambling narration” of his appeal. The Court denied his appeal. He got no special treatment or break because he was appealing pro se (without an attorney).<br />
<span style="white-space: pre;"> </span><br />
<span style="white-space: pre;"> </span>Filing an appeal does not provide a chance to retry your case. Rather, you are attempting to convince the appellate court that the trial court made a mistake of law or obvious mistake of fact that would have changed the outcome. Additionally, you have a very limited time in which to file an appeal. If you believe the trial court made an error, you should consult with an attorney right away to determine your options. <br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgTlb-5_pYqSY99aO7FbeDQ-BIigTH0iTkLiioCeR8pTsTSnGMgZwqkpy-aGlzOVCZBpwNaHud4CwMVnyB2XWTny6V5gHqqzPxZEKlfurmG-k8_folTLCVPTASExNcwE-3FmsfdLw/s1600/00387780.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="600" data-original-width="428" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgTlb-5_pYqSY99aO7FbeDQ-BIigTH0iTkLiioCeR8pTsTSnGMgZwqkpy-aGlzOVCZBpwNaHud4CwMVnyB2XWTny6V5gHqqzPxZEKlfurmG-k8_folTLCVPTASExNcwE-3FmsfdLw/s320/00387780.jpg" width="228" /></a></div>
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Blog Post written by <a href="http://www.pacourts.us/assets/opinions/Superior/out/J-A30012-18o%20-%2010402188466105806.pdf?cb=1" target="_blank">Alexandra S. Beyda, Esquire</a>.</div>
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Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com1tag:blogger.com,1999:blog-12178355.post-47907208458745598612019-05-06T17:19:00.000-04:002019-05-06T17:19:21.462-04:00Using Apps to communicate in child custody casesThis weekend, the Wall Street Journal published an informative article outlining the use of apps to communicate with the other parent in your custody case. You can access the article <a href="https://www.wsj.com/articles/when-parents-divorce-apps-can-reduce-the-child-custody-acrimony-11556616602" target="_blank">here</a>.<br />
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There are a variety of apps on the market, including <a href="https://www.ourfamilywizard.com/?mod=article_inline" target="_blank">Our Family Wizard</a> (charges a small fee) or <a href="https://talkingparents.com/home" target="_blank">Talking Parents</a> which is free but charges if you need to download documents.Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-45473973303825316672019-04-15T16:51:00.001-04:002019-04-15T16:51:11.729-04:00Mortgage Calculators<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjtI0Tx4gW8tE6aUr9SKC0n3Wrj0bw8b2DV9CICLemTTdtGE703aKMxUhThoQtZ8j1Dzb_OHlWIiSfchoQPftQsHj0wk_oe6ZOjUfjMLbRv5ebdbx87pn9jsRZQbBlGi0AHXib8rg/s1600/00315542.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="435" data-original-width="600" height="232" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjtI0Tx4gW8tE6aUr9SKC0n3Wrj0bw8b2DV9CICLemTTdtGE703aKMxUhThoQtZ8j1Dzb_OHlWIiSfchoQPftQsHj0wk_oe6ZOjUfjMLbRv5ebdbx87pn9jsRZQbBlGi0AHXib8rg/s320/00315542.jpg" width="320" /></a></div>
Using an online mortgage calculator can be a great way for you to understand what you can afford when purchasing a home or refinancing. When you are ready, comparison shopping for the best rates will be your priority. However, prior to applying, you should understand how different rates and different down payments affect your monthly payment.<br />
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For a simple calculator, just google "google mortgage calculator." You can input your mortgage amount, interest rate and length of mortgage period to find out your monthly payment. <a href="http://bankrate.com/">Bankrate.com</a> also has an easy to use calculator -- and it lets you add in your estimated property taxes and homeowner insurance -- costs that can really inflate your monthly payment. Another detailed option can be found at <a href="https://usmortgagecalculator.org/">https://usmortgagecalculator.org/</a> These tools will help you understand the numbers before you start the financing process.<br />
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<br />Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-17379532370709279952019-04-14T00:30:00.000-04:002019-04-14T00:30:01.852-04:00Paying your employeesIf you own a small business, did you know you could be personally liable if you do not pay the business employment taxes on a timely basis? Because you are withholding taxes from your employees' paychecks, you essentially hold these funds in trust --- and must turn them over to the government. If you do not, you could be held personally liable. The Internal Revenue Service publishes useful information about <a href="https://www.irs.gov/businesses/small-businesses-self-employed/trust-fund-taxes" target="_blank">Trust Fund Taxes</a>. You should also consult with a certified public accountant and consider using a payroll service to file the appropriate employment tax returns and pay the taxes on a timely basis.<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgOtacEgkoaeZROeQmG96twgCybIQ2RAtLH0n_6UDSjOZ2rA8q_QVOQQg62eYM4lkKiR7mlTxBWgmG-93vFKGkvHbHOFNtjIuuLRY-eZjYu47b0MfJBdC8qNiOMwenipvIADATKtg/s1600/00382630.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="750" data-original-width="1050" height="228" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgOtacEgkoaeZROeQmG96twgCybIQ2RAtLH0n_6UDSjOZ2rA8q_QVOQQg62eYM4lkKiR7mlTxBWgmG-93vFKGkvHbHOFNtjIuuLRY-eZjYu47b0MfJBdC8qNiOMwenipvIADATKtg/s320/00382630.jpg" width="320" /></a></div>
<br />Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-79975237284590726742019-04-13T12:56:00.000-04:002019-04-13T12:56:06.294-04:00Why was this couple exchanging their child at a Wawa?Parents who cannot get along often pick what they perceive to be <a href="https://6abc.com/man-accused-of-killing-ex-wife-inside-radnor-twp-wawa-store/5223565/" target="_blank">neutral exchange points</a> when it is time to switch custody of their children. Perhaps one parent fears the other or the parents consistently argue when exchanging their children. <br />
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These parents sometimes choose (or a court orders them) to have the exchange take place in a public place. The default choice is sometimes a police station -- the thinking is that people will be on their best behavior. However, that environment might not be the best choice for the child. Accordingly, parents sometimes choose a more benign location - like a McDonald's parking lot or, because in Southeastern Pennsylvania, a <a href="https://www.delcotimes.com/news/murder-at-wawa-chesco-man-arraigned-on-st-degree-murder/article_5a15159e-5583-11e9-8d11-978881641810.html" target="_blank">Wawa</a>. In the case of the <a href="https://www.phillyvoice.com/wawa-woman-shot-assault-rifle-main-line-radnor/" target="_blank">Father killing the Mother at a Radnor Wawa</a>, even the neutral location did not keep her safe.<br />
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I generally think it is a better idea for the parents not to deal with each other at all during the exchange. For children of school age, the parent ending their custody time can drop the child off in the morning at school -- and the other parent picks up after school. That way the parents do not interact with each other at all and an often tense situation is avoided altogether. Parents can also use the same tactic at day care or camp. This saves the child from seeing his parents argue or be rude to each other.<br />
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Custody situations can become highly volatile -- parents fear losing their child and can act out and act irrationally. The wounds from the broken relationship remain raw for quite some time. Until things settle down, fashioning an arrangement wherein the parents do not have to see each other regularly can often bring peace to the situation.Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-50334377657482637922018-12-12T16:36:00.002-05:002018-12-12T16:36:38.197-05:00Philadelphia LOVE - Merry Christmas<div class="separator" style="clear: both; text-align: left;">
Each year we incorporate Philadelphia's iconic LOVE statue into our Christmas card and create a <a href="https://en.wikipedia.org/wiki/Rebus" target="_blank">rebus</a>. This week, we mailed out this year's card. For your enjoyment, here are some images from past years:</div>
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<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjPWlLgyI81Divde38JpO0bS37fYSaI1f1hDMMDDmYwM76nzVA9mEPQMW9NQXz0icfhpo_ui6BxBAZjZTPQECPk1NkfJSJeSSGRC30AjvYnuDtoAHSLO-NCxOEGhCnsO2bSEunUNQ/s1600/believe+in+love.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="270" data-original-width="450" height="192" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjPWlLgyI81Divde38JpO0bS37fYSaI1f1hDMMDDmYwM76nzVA9mEPQMW9NQXz0icfhpo_ui6BxBAZjZTPQECPk1NkfJSJeSSGRC30AjvYnuDtoAHSLO-NCxOEGhCnsO2bSEunUNQ/s320/believe+in+love.png" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><b><span style="color: #38761d; font-size: large;">Believe in Love.</span></b><br /></td></tr>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgCRqoUlwQ0km23h3JElxK0mXkJGddVO1SINT8cXuWJ4FhTM0-qGuiosmq0Zzv-pOW-R7PLU-94eHdlJafSrxb-HoVIm4PHpKozRD7y7sp7pGx1NPx27WDJjQM-vNPammRz5UO46Q/s1600/owl+you+need+is+love.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="292" data-original-width="450" height="207" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgCRqoUlwQ0km23h3JElxK0mXkJGddVO1SINT8cXuWJ4FhTM0-qGuiosmq0Zzv-pOW-R7PLU-94eHdlJafSrxb-HoVIm4PHpKozRD7y7sp7pGx1NPx27WDJjQM-vNPammRz5UO46Q/s320/owl+you+need+is+love.png" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><b><span style="color: #38761d; font-size: large;">All you need is love.</span></b><br /><br /></td></tr>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgO1q2NIX5Bn-plI44-6_YHjzfv2wxQ2dCPcGesjqJHctWwDHM_4YsAuIeOYeksUHrghlslDoIlQCTJ59bHm3NQm0Gx2YafcpVHyUrtZ77QNS_3JuhK6wrBmFdjwl0ENhQBqzWhxg/s1600/cant+help+falling+in+love.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="291" data-original-width="450" height="206" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgO1q2NIX5Bn-plI44-6_YHjzfv2wxQ2dCPcGesjqJHctWwDHM_4YsAuIeOYeksUHrghlslDoIlQCTJ59bHm3NQm0Gx2YafcpVHyUrtZ77QNS_3JuhK6wrBmFdjwl0ENhQBqzWhxg/s320/cant+help+falling+in+love.png" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><b><span style="color: #38761d; font-size: large;">Can't help falling in love.</span></b><br /><br /></td></tr>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgR_OMgLEVBLf1z9rb7zWv_3KZ1wQM6FfCHGGNHhbwohJiCT64VFX0nJBFN2tFSOsx01hh6TFtt2JBseoOcR772poxm5QTRjbUM0ePfBjXtAQt8BGQ4vb8jZRa2j7C6748A4mX0Dg/s1600/peace+ove+and+happyness.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="300" data-original-width="387" height="248" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgR_OMgLEVBLf1z9rb7zWv_3KZ1wQM6FfCHGGNHhbwohJiCT64VFX0nJBFN2tFSOsx01hh6TFtt2JBseoOcR772poxm5QTRjbUM0ePfBjXtAQt8BGQ4vb8jZRa2j7C6748A4mX0Dg/s320/peace+ove+and+happyness.png" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="color: #38761d; font-size: large;"><b>Peace, love and happiness.</b></span><br /><br /></td></tr>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEghiAHmJ2sp9gWGQFXDkG1ajIjbOV1HWnxz55H4_v8eg7oGTIhl_F4Lfwp-6MSS_AHhbIkGxZewKF1MV497oFgZ_LI5iMTJFHtQjVNzcGQBs4eXUVlScxlNxN53bmnH8YjyV_Zk0w/s1600/love+is+a+many+splendored+thing.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="292" data-original-width="450" height="207" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEghiAHmJ2sp9gWGQFXDkG1ajIjbOV1HWnxz55H4_v8eg7oGTIhl_F4Lfwp-6MSS_AHhbIkGxZewKF1MV497oFgZ_LI5iMTJFHtQjVNzcGQBs4eXUVlScxlNxN53bmnH8YjyV_Zk0w/s320/love+is+a+many+splendored+thing.png" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="color: #38761d; font-size: large;"><b>Love is a many splendored thing.</b></span><br /><br /></td></tr>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhTLI6P5vJSD9XzOQ9DoK9z9DUG1EoQ1hMflFjPR4ATP9HjCwgzEtHlg6N08ZVt4jI0-H5g0wHeK9PRTdWReo8oG8HROb5z03yVlkaF5EckSDhPxHNesXBInb5MCUqRPlRm7qQlhw/s1600/love+meat+tender.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="292" data-original-width="450" height="207" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhTLI6P5vJSD9XzOQ9DoK9z9DUG1EoQ1hMflFjPR4ATP9HjCwgzEtHlg6N08ZVt4jI0-H5g0wHeK9PRTdWReo8oG8HROb5z03yVlkaF5EckSDhPxHNesXBInb5MCUqRPlRm7qQlhw/s320/love+meat+tender.png" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="color: #38761d; font-size: large;"><b>Love me tender.<br /><br /></b></span></td></tr>
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<br />Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-87727678617787166162018-12-12T12:07:00.001-05:002018-12-12T12:07:33.876-05:00Tax Reform -2018The Internal Revenue Service published guidance on the Tax Cuts and Jobs Act in Publication 5307. You can access the guide here: <a href="https://www.irs.gov/pub/irs-pdf/p5307.pdf" target="_blank">Tax Reform: Basics for Individuals and Families.</a>Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-37911851773012190372018-10-03T13:57:00.002-04:002018-10-03T13:58:56.046-04:00Termination of Parental Rights - Not Always an Option<span style="font-family: inherit;">Every so often I am asked as to whether a parent can simply voluntarily terminate their Rights to a child. These occasions arise in a few different scenarios. </span><br />
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<span style="font-family: inherit;">Sometimes, a parent simply does not want to be involved with their child, usually due to a breakdown of the relationship with the other parent. At other times, the relationship between the parents is so broken that one parent begs the other parent not be involved. Sometimes, a parent does not want to pay child support and believes that termination of their parental rights will cancel their financial responsibility. However, the law simply does not allow such a remedy. </span><br />
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<span style="font-family: inherit;">Parents cannot contract between themselves to abandon their parental rights. The severing of the bond between a parent and a child can only occur in drastic and irreversible circumstances. These include:</span><br />
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<li><span style="color: #990000; font-family: inherit;"><b>The death of the parent or the child</b></span></li>
<li><span style="color: #990000; font-family: inherit;"><b>Termination of the rights of the parent because another adult is in the process of stepping into the shoes of that parent by adopting the child.</b></span></li>
<li><span style="color: #990000; font-family: inherit;"><b>The state terminates the rights of the parent in a situation where the child is in such great danger that the only remedy would be to remove the parent from the relationship and vest rights in some type of a state agency until adoptive parents can be found. While the details of the laws differ from state to state, the concepts remain the same. Absent these drastic circumstances, a parent’s rights will not be terminated. </b></span></li>
</ol>
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<span style="font-family: inherit;">Long ago, a New Jersey court opined on this issue in the case of RH v. MK, 254 NJ Super 480 (1991). </span><br />
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<i style="background-color: white; font-family: inherit; font-size: 16px;"><span style="color: #990000;">"[This Court] will not cut [the child] off from her inheritance of contact with both father and mother simply because her parents do not get along. If that were the appropriate standard, most cases in the Family Part would be resolved by a parent's retraction of responsibility. It is not that simple."</span></i></span></h1>
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<span style="background-color: white; font-size: 16px;"><span style="font-family: inherit;"><i><br /></i></span></span>Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-56864435901332596132018-09-18T16:27:00.000-04:002018-09-18T16:27:04.203-04:00Great article on what your kids need during a divorceGreat article:<br />
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<span style="font-size: small;"><a href="http://www.foxnews.com/opinion/2018/09/09/divorce-is-never-easy-but-here-s-what-your-kids-need-most-from.html" target="_blank">Divorce is never easy – but here’s what your kids need most from you</a></span></h1>
Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-954966704379801202018-06-11T12:20:00.000-04:002018-06-11T12:20:23.932-04:00Supreme Court of the United States Issues Opinion on Beneficiary Designations of Divorce Spouse's Life Insurance PoliciesToday, the Supreme Court of the United States issued an opinion regarding a Minnesota state statute that retroactively revokes designations of spouses of beneficiaries of life insurance policies upon divorce. You can read the full opinion: <b><a href="https://www.supremecourt.gov/opinions/17pdf/16-1432_7j8b.pdf" target="_blank">Sveen et al v. Melin</a></b>.<br />
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Divorced individuals should review all bank accounts, retirement accounts, annuities, life insurance policies and other documents with beneficiary designations to be sure that the spouse has been removed as a beneficiary, and a new beneficiary is named. <br />
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Also, divorced individuals should inform their employer, insurance companies, taxing authorities, governmental agencies, the Social Security Administration and any other interested parties of the finalization of the divorce. <br />
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Ordering a copy of a credit report to make sure that none of the former spouse’s debts or responsibilities appear should also be part of the post-divorce checklist.<br />
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If a divorced person does not have a Will, or has a Will that was prepared prior to or during the marriage, the estate plan should be reviewed, including powers of attorney, and a new Will should be drafted, reflecting the new marital status. <br />
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Taking these steps will protect your intended beneficiaries and make your wishes clear.Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-50877874413337815982018-05-08T16:13:00.004-04:002018-05-08T16:13:55.063-04:00National Voting Rights Act<b style="background-color: white; font-family: Helvetica, sans-serif; font-size: 15px; letter-spacing: 2px;">On May 6, 2018, Linda<span style="color: black;"> appeared on </span></b><span style="background-color: white; font-family: Helvetica, sans-serif; font-size: 15px; letter-spacing: 2px;"><b><a href="http://philadelphia.cbslocal.com/audio/christine-flowers/pa-voting-problems-christine-flowers/" target="_blank">1210 WPHT</a></b><span id="goog_2127772470"></span><a href="https://www.blogger.com/"></a><span id="goog_2127772471"></span><b> with her co-counsel, </b><a href="https://publicinterestlegal.org/about-us/team/" style="color: #333399; text-decoration-line: none;"><b>J. Christian Adams, Esquire</b></a></span><b style="background-color: white; color: #8e0000; font-family: Helvetica, sans-serif; font-size: 15px; letter-spacing: 2px;"><span style="color: black;"> to discuss their lawsuit filed in Federal Court in the Middle District of Pennsylvania, under the National Voting Rights Act.</span></b>Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-11068412423238336492018-04-18T16:05:00.000-04:002018-05-08T16:15:37.013-04:00Linda on the radioLinda appeared on 1210 WPHT in Philadelphia recently to discuss Constitutional Law and Voting issues. You can listen to the podcasts <b><a href="https://omny.fm/shows/christine-flowers/flowers9pmpodcast414" target="_blank">here</a></b> and <b><a href="https://omny.fm/shows/christine-flowers/christine-flowers-032517-9pm" target="_blank">here</a></b>.<br />
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<tr><td class="tr-caption" style="text-align: center;">Talk Radio <a href="https://player.radio.com/listen/station/talk-radio-1210-wpht" target="_blank">WPHT</a></td></tr>
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Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-33480873564043487922018-04-17T18:24:00.000-04:002018-04-17T18:24:18.443-04:00Children's passports when parents are unmarried or separatedThe United State Department of State offers a variety of resources, including the Children's Passport Issuance Alert Program (CPIAP). Visit the website<a href="https://travel.state.gov/content/travel/en/passports/legal-matters/custody.html" target="_blank"> <b>here.</b></a><br />
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<br />Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-16401280367932405072017-09-17T16:50:00.000-04:002017-09-17T16:50:14.170-04:00Can you sue someone for breaking up with you?<span style="font-family: Georgia, Times New Roman, serif;">Read this article on bravotv.com concerning whether you can sue for heartbreak:</span><br />
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<a href="http://www.bravotv.com/blogs/wait-can-you-actually-sue-someone-for-breaking-up-with-you" target="_blank"><span style="font-family: Georgia, Times New Roman, serif;">Wait, Can You Actually Sue Someone For Breaking Up With You?</span></a></h1>
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<span style="color: #555555; font-size: 18px;"><span style="font-family: Georgia, Times New Roman, serif;">"Unless you have specific monetary damages from a failed relationship, suing after a break-up would be ill advised," she says. "While the pain of a broken heart can be all consuming and can even disrupt your life, convincing a court to compel your ex to pay you would be an uphill battle. Additionally, the best way to get over someone is to find someone new and if you are wrapped up in a lawsuit, you could miss out on the next great person in your life."</span></span></div>
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Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-13718151896242241892017-09-13T09:30:00.000-04:002017-09-13T09:30:15.305-04:00Set the stage at the beginning of the school year to be an effective co-parent<i><b>Communication</b></i><br />
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Using a shared Google calendar with the children’s upcoming school events can help both parents keep informed about back-to-school nights, sports or a holiday performance. However, utilizing a Google calendar takes significant cooperation that simply might not be possible in some families. Therefore, sharing information with brief emails might be your best option. Also, make sure both parents are on the school’s email list and have access to any online portals offered by the school<br />
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<i><b>Be Kind</b></i><br />
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If the other parent cannot make an event, be generous and send him or her a picture of your child participating. A little goodwill can go a long way. Sometimes, this type of reasonableness and kindness gets rewarded with a better relationship down the road.<br />
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Include both parents on all school forms. <br />
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As soon as the School year begins make sure the school has contact information for both parents.<br />
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Never add non-parents to forms without the other parent’s consent.<br />
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Don’t wait for the school to reach out to you – you should introduce yourself to the teachers, the principal and other important people at the school so they can put a name to a face. <br />
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<b><i>Navigate Parent-Teacher conferences together. </i></b><br />
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Head to parent-teacher conferences as a unified team if it is feasible. This sends a message to both children and teachers that you intend to co-parent. However, if the relationship with the other parent is too hostile to make this happen, simply request separate meetings. Do not allow a toxic relationship to prevent you from being involved with your children.<br />
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<i><b>You can still participate from afar</b></i><br />
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Live out of State or too far to travel to the school? You can still take a pro-active role. See if the teacher will teleconference you into the parent-teacher meetings so that you can participate. If that is not possible, most teachers are willing to keep communication lines open with parents via email.<br />
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<b><i>Keep in contact with the other parent.</i></b><br />
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Scheduling a time to check in with the other parent to go over issues concerning the children on a regular basis can go a long way towards effective co-parenting. However, realistically, some interactions between parents can be toxic so unless these meetings can be productive, simply keep in touch via email.<br />
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<br />Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-64236969401546898652017-09-11T17:29:00.000-04:002017-09-11T17:29:10.700-04:00Until Payoff of Debt do us Part<span style="font-size: x-large;"><b>“I will just let him have the house.”</b></span> If only it were so easy. After deciding child custody, the next biggest issue facing virtually all parties who are divorcing is what to do with the marital home. Unfortunately, divesting yourself from an interest in real estate can be complicated and include multiple stages. If both spouses are parties to the deed and the mortgage simply “giving your house” to the other party will not relieve you of liability for the mortgage. If you truly intend to no longer own the house, your name must be removed from both the deed and mortgage.<br /><br /><i><b><br />Why?</b></i><br /><br />As far as the lender of the mortgage is concerned, both spouses remain obligated to make sure the mortgage gets timely paid, regardless of how the house is titled (the names on the deed). <br /><br />Even if you come to some type of agreement with your spouse, and your spouse promises to pay the mortgage, the lender is not a party to your divorce and can still take action against you if the mortgage payment does not get paid timely. You can go back to Family Court and complain to a Judge, if the payments are late but the damage to your credit will be done.<br /><br />If you simply walk away, and your ex spouse does not pay the mortgage payment, foreclosure will be filed against both owners of the house, which means both spouses’ credit will be affected, and both spouses will face the potential of a deficiency judgment. A deficiency judgment occurs in cases where the house is sold for less than what is owed on the mortgage. The owners of the home must pay the difference. Spouses who do not properly address this issue get dragged into dealing with financial nightmares such as foreclosure after divorce on a home they do not own and where they no longer reside. The stress and financial cost to this loose end can be devastating.<br /><br />If you are still obligated to pay the mortgage , even if the payments are made on time, you will most likely be unable to move forward with your own life by buying another house because being a party to the mortgage on your previous residence will prevent you from qualifying for a new loan. Unless you completely divest yourself of your financial ties to your ex-spouse, you will be unable to move on.<br /><br /><b><i><br />If neither spouse wants the house</i></b><br /><br />From a financial perspective, the best solution might be to simply sell the house. This will result in the mortgage being paid off and each party leaving the marriage with their share of the proceeds. However, sometimes at least one of the spouses feels that keeping the house is best for the children. Or, finding a buyer proves difficult.<br /><br /><br /><b><i>If only one spouse wants the house</i></b><br /><br />Check with your lender to see if Assumption is an option. If one spouse is going to remain living in the property, that spouse may be able to “assume” the mortgage. However, most lenders might not even consider this as an option and would prefer that the loan be refinanced in its entirety. In an assumption, the assuming spouse would take over all responsibility for making the mortgage payments at the current rate and schedule. The non-assuming spouse would be released from all liability for the mortgage. However, lenders have very little incentive to agree to this type of solution so if you believe it is an option, get the terms from your lender in writing to be sure.<br /><br />When assumption proves impossible, the spouse who wants to stay in the house will need to refinance the mortgage into their own name. Refinancing results in a new loan and loan terms and will completely remove the other spouse from all liability. The refinancing spouse will have to rely solely on his or her own credit score, income and finances in order to qualify unless he or she can find a co-signer.<br /><br /><br />Sometimes a spouse might need some time to get their financial affairs in order to qualify for a refinance. Agreeing to give the other person some time could be acceptable as long as there are specific time limits. For example, if a spouse cannot refinance within one year after separation or divorce, then the parties could agree that the house would automatically be placed for sale as of a certain date. This brings you finality, albeit delayed.<div>
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Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-43744960984893578622017-09-10T17:26:00.001-04:002017-09-10T17:26:24.579-04:00Does the Taxman care about your divorce?<div class="MsoNormal" style="line-height: 300%;">
<b><i><span style="color: red; font-size: large;">Divorced and separated individuals
should be aware of how their marital status affects their taxes, including
filing status, exemptions and deductions.</span></i></b></div>
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<b>Filing status</b></div>
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Your filing status is determined by
your marital status on December 31, 2017.
If the court has not yet dissolved your marriage by that time, your
choices as to filing status are married filing jointly, married filing
separately or head of household.</div>
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If you cannot agree to file
jointly, then legally ending your marriage before December 31 can be best for
tax purposes. Otherwise, each of you might have to file as married filing
separately, which can result in significantly higher taxes. Unfortunately the date of your divorce can
sometimes be out of your control. If you
must file separately, the higher taxes could be worth it to avoid filing a
joint tax return with your spouse and signing on for liability for their tax
debt.</div>
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<b>Children and exemptions</b></div>
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If a divorcing couple has children,
filing as head of household can be the best option for the custodial parent—the
parent with whom the child or children spends more nights. This status offers
lower tax rates than filing as married filing separately and also allows the
custodial parent to claim the child or children as dependents and thus get
exemptions for each child, which can result in a lower tax burden. However, no one size fits all solution or exists
for every case. If the custodial parent
earns significantly less than the other parent, it might be more cost efficient
for the higher earner to take the exemptions.
These decisions should be made in cooperation with your accountant and
your attorney.</div>
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Divorced parents can negotiate and
compromise regarding the dependency exemptions regardless of who has
custody. An <b><a href="https://www.irs.gov/pub/irs-pdf/f8332.pdf" target="_blank">IRS Form 8332</a></b> must be completed
by the custodial spouse, in addition to outlining the use of the exemptions in
the Property Settlement Agreement.
Again, these decisions should be made in cooperation with your
accountant and your attorney.</div>
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<b>When spouses still own property?</b></div>
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Real estate, investment accounts,
and other assets can generate tax liabilities. Who pays the taxes on these assets should
be a part of any agreement.
Additionally, real estate often offers the opportunity for deductions so
spouses who file separately should determine who takes what deductions in their
own returns.</div>
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<b>Is the cost of a divorce
deductible?</b></div>
<div class="MsoNormal" style="line-height: 300%;">
Divorce legal fees are generally
not a tax deductible expense. However,
if you pay for tax advice related to your divorce, the cost of that advice
might be tax deductible. Be conservative
with these types of deductions and make sure you have plenty of back up. Child support payments are not
taxable or tax deductible. Alimony,
however, is tax deductible to the payer and taxable to the recipient unless the
parties agree otherwise.</div>
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Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-19411611153915085152017-09-08T11:11:00.000-04:002017-09-08T11:11:26.340-04:00Philadelphia Homestead ExemptionIf you own your home in Philadelphia, you are eligible for the Homestead Exemption which will reduce your property tax bill. You only need to apply once so if you have already applied, you should be set. Go to the <a href="http://www.phila.gov/OPA/AbatementsExemptions/Pages/Homestead.aspx" target="_blank">Homestead Exemption website</a> for more details.<br />
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<br />Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-45385276054465506042017-07-18T16:33:00.001-04:002017-07-18T16:33:26.986-04:00Convicted Felon Holds up DivorceClick here for the story:<br />
http://www.philly.com/philly/news/pennsylvania/20170718_ap_d920145e16a7405691566f675aa12017.htmlLinda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0tag:blogger.com,1999:blog-12178355.post-63791477826908134802017-07-09T17:03:00.001-04:002017-07-09T17:03:35.214-04:00Reducing Stress in a Divorce CaseRetired Judge Lawrence Jones (Superior Court, New Jersey), wrote an excellent article advising litigants how to combat stress and care for their emotional health and welfare during divorce. You can read the article here: <b><a href="http://www.wellness.com/blog/13285976/divorce-related-stress-a-toxic-problem/lawrence-jones?98252318-F42F-6359-44F3-1BE3F4CC6FA8" target="_blank">Divorce Related Stress: A Toxic Problem</a>.</b> Linda A. Kernshttp://www.blogger.com/profile/15846024950954599178noreply@blogger.com0