I always recommend including language in an Agreement specifying which party has placement with the children on each holiday.
Holiday Placement Schedule
I always recommend including language in an Agreement specifying which party has placement with the children on each holiday.
How can two unmarried buyers allocate the Worker, Homeownership and Business Assistance Act of 2009 if one qualifies for the $8,000 first time home buyer tax credit and the other qualifies for the $6500 repeat homebuyer credit. The buyers can allocate the tax credit in any reasonable manner, provided neither claims a tax credit higher than the one they qualify for adn the home purchase does not yield a total of more than $8,000 in tax credits. For example, the repeat home buyer could claim $6,500 adn the first-time home buyer could claim $!,500. Alternatively, both buyers could claim a $4,000 tax credit.
The new auto insurance laws went into affect November 1, 2009. Uninsured/underinsured motorists limits have increased to $100,000 per person and $300,000 per accident.Hit and run coverage no longer requires actual physical contact with another vehicle in order for it to apply to the uninsured motorist coverage. There must be a third party verification of the existence of the other vehicle involved in the accident.
Affective June 1, 2010, mandatory auto insurance goes into affect. Mandatory auto insurance means that all drivers must have auto insurance that meets the minimum coverage.
A court will consider the following factors to determine if a spouse is entitled to maintenance:1.  the length of the marriage
2.  the age and physical and emotional health of the parties.
3.  the division of property made under s. 767.61.
4.  the education level of each party at the time of marriage and at the time the action is commenced.
5.  The earning capacity of the party seeking maintenance, including educational background, training, employment skills, work experience, length of absence from the job market, custodial responsibilities for children and the time and expense necessary to acquire sufficient education or training to enable the party to find appropriate employment.
6.   The feasibility that the party seeking maintenance can become self-supporting at a standard of living reasonably comparable to that enjoyed during the marriage, and, if so, the length of time necessary to achieve this goal.
7.   The tax consequences to each party.
8.   Any mutual agreement made by the parties before or during the marriage, according to the terms of which one party has made financial or service contributions to the other with the expectation of reciprocation or other compensation in the future, if the repayment has not been made, or any mutual agreement made by the parties before or during the marriage concerning any arrangement for the financial support of the parties
9.   The contribution by one party to the education, training or increased earning power of the other
10.  Such other factors as the court may in each individual case determine to be relevant.
A Social Security statement containing both an estimate of benefits and a record of earnings is available online and by mail. To obtain the statement online create a Social Security account at www.ssa.gov/myaccount/. This account permits a person to manage personal information such as address change, etc. In order to receive the statement by mail, fill out form SSA-7004 (Request for Social Security Statement) which is available at www.ssa.gov or by calling the Social Security Administration at 1-800-772-1213. A statement of total wages credited to the earnings record and an estimate of future Social Security retirement benefits will then be mailed to you.
For further information and assistance with elder law or retirement questions, contact Attorney Lisa M. Vanden Heuvel at www.vhdlaw.com or 1-800-805-1976.
For tax purposes, there are two types of corporations; subchapter C (a regular corporation) and subchapter S corporations. C corporations are separate tax payers. They pay taxes on their own income; the shareholders are not taxed on corporate income. The corporation files a Form 1120 with the federal government and a form 5 with the state. If income is distributed to shareholders in the form of dividends, the corporation does not receive a deduction for the dividend distribution, buy the shareholders must pay tax on the income. This is referred to as double taxation corporations.
A subchapter S corporation is taxed as a partnership, and is merely a conduit for tax purposes. All the income and losses flow through to the shareholders in proportion to their shareholders. As in a partnership, distributions do not determine the amount taxable to the shareholders. A subchapter S corporation files Form 1120S. Both regular C corporations and subchapter S corporations must pay FUTA and the employer’s share of Social Security and Medicaid tax. The officers may, but are not required to be, employees of the corporation. The corporation must withhold an employee’s share of Medicaid and Social Security and withholding taxes and remit the withheld tax to the government.
Under Wisconsin law, a parent’s duty to support a child continues until age 18, or until age 19 if the child is still enrolled in high school or pursuing a high school equivalency course (GED). If back support remains due after current support ends, the withholding order will remain until the past-due is paid.
The question before the United States Supreme Court is whether citizens that have their property seized are entitled to a prompt hearing before a judge in order to get their property back. Law enforcement agencies seize more than one billion dollars worth of property every year. Property owners may challenge the seizures, but frequently wait months or years to do so. The police often get to keep what they confiscate and those assets have become an increasing percentage of operating budgets for some public safety agencies. The case was brought by six people whose cars or money were seized in Chicago. The Seventh Circuit Court of Appeals ruled last year that the plaintiffs were entitled to prompt hearings and the United States Supreme Court granted the Petition for Writ of Certiorari. Alvarez v. Smith, No. 08-351.
Pursuant to Chapter 882 Wis. Stats. an adult may be adopted by any other adult who is a resident of Wisconsin. The consent of the adult to be adopted and the consent of the spouse of the adopting party, if that spouse has not joined in the adoption petition, shall be filed in writing with the Court. After a hearing on the adoption petition which may be held in chambers and which shall be attended by the Petitioner and the adult to be adopted, unless the Court orders otherwise, and after such investigation as the Court considers advisable, if the Court finds that it is in the best interests of the persons involved, an order of adoption may be granted, which shall have the same legal consequence as an order of adoption of a minor
The Worker, Homeownership, and Business Assistance Act of 2009 has established a tax credit of up to $6,500 for qualified move-up/repeat home buyers (existing home owners) purchasing a principal residence after November 6, 2009, and on or before April 30, 2010 (or purchased by June 30, 2010 with a binding sales contract signed by April 30, 2010). Qualified move-up or repeat home buyers purchasing any kind of home are eligible to claim this credit. The tax credit is equal to 10% of the homeowner’s purchase price up to a maximum of $6,500.00. Purchases of homes priced above $800,000 are not eligible for the tax credit. The income limit for single tax payers is $125,000. The limit is $225,000 for married tax payers filing a joint return.
The police may stop a person or vehicle whenever they have a reasonable suspicion that criminal activity is afoot. This standard is a level of cause greater than mere suspicion or hunch, but less than probable cause to arrest.
If Wisconsin had jurisdiction in a case with the same facts as we are reading about in the media regarding Tiger Woods, his conduct would have little impact because Wisconsin is a no fault divorce state. His behavior could be a factor relative to placement of his children, but you would have to show that his marital misconduct impacted the best interests of the children – which could be a difficult burden to meet. If Tiger Woods and his wife had a prenuptial agreement, the issue of marital misconduct could be addressed in that document which would be a factor in property division.
If you are not married to the mother and she will not allow you to have contact with the child your will need to file a petition with the Court requesting that you be declared the child’s legal father. During the proceeding the Court may require genetic testing to detemine whether or not you are the father of the child. Once you are determined to be the father the Court, you will have the right to request custody and visitation orders from the Court.
On Tuesday, December 22, 2009, Governor Jim Doyle signed a law making Wisconsin’s drunk driving laws tougher. The costs associated with the changes to our current laws are to be offset by increased fees and penalties for drunk drivers. The three biggest changes are:-Fourth offense OWI will be a felony if it occurs within five years of an earlier offense
-Ignition interlocks will be required for repeat offenders and first-time offenders with at or above a 0.15 blood alcohol level
-Increases first offense OWI to a misdemeanor if a child under 16 is in the vehicle
The Wisconsin State Assembly passed a bill this week to make sure that domestic violence offenders and child abusers give up their weapons on conviction. The federal government already requires offenders to turn in their weapons when a domestic abuse restraining order or injunction is issued against them. The same provision is found in Wisconsin law, but the law currently does not have any teeth to it, because no agency is required to monitor the relinquishment of guns and weapons once an injunction or restraining order is entered.
That situation will change if the assembly bill becomes law. Under the bill, anyone served with a temporary restraining order must be advised that they cannot possess firearms, under any circumstances, and that they are required to surrender their weapons. The bill also requires the completion of a specific, notarized, questionnaire detailing the make, model and serial number of any firearms owned in the past six months. If the guns are not surrendered within 48 hours, the person issued with the restraining order would be required to participate in another hearing to verify that the firearms have been surrendered.
Firearms must be surrendered to either the sheriff or another person approved by the Court, which could include family or friends. This provision causes consternation among domestic abuse victims and law enforcement, because it allows firearms to be surrendered to persons aligned with the offender. See Wis. Stat. 813.12(4m).
Domestic abuse in Wisconsin is addressed in Wis. Stats. 813.12 Domestic abuse restraining orders and injunctions. If the initial injunction was for less than four years, but expired, and the victim states that an extension is necessary to protect him/her, the statute requires the court to extend the injunction for up to four years from the date the injunction was first granted.
Forms for applying for a domestic abuse restraining order and injunction can be located at Wisconsin Court System Circuit Court forms. Assistance is also available through Vanden Heuvel & Dineen, S.C., with offices located in Germantown, West Bend, Appleton and Sister Bay, Wisconsin.
The Wisconsin Assembly legislation has now moved to the Senate for consideration.
Owner-operators in over-the-road trucking traditionally have been recognized as independent contractors because of the owner���s substantial investment in equipment. The safe harbor was expanded to include equipment made available by the carrier under lease/purchase to the owner-operator as long as the owner-operators financial stake was preserved (see www.irs.gov/pub/irs-utl/van-ops.pdf).
Unfortunately, this safe harbor has been put under attack by the Obama-Durbin-Kennedy Bill, introduced as the Independent Contractor Proper Classification Act of 2007 (S. 2044). This bill, if passed in this Congress, would authorize the Treasury Department to issue new criteria for determining independent contractor classification. Whistleblower protections would be imposed to encourage disgruntled owner-operators to contest classification, and the IRS would adjudicate the disputes. The safe harbor provisions allowing carriers to rely upon industry standards would be repealed. Passage of this or similar legislation clearly is a scary proposition.
To hedge their bet and preserve their independence, owner-operators may need to incorporate or even acquire their own operating authority, entering long-term contracts with broker affiliates of asset-based carriers.
vhdlaw.com
military matters – www.military.com
How you look – upload a photo to see what you would look like if you lost or gained weight – www3.weightmirror.com/weightmirror
Social Security benefits may be paid to the spouse of a contributor in a divorce, after at least a ten year marriage. Benefits are based on the contributions of a former spouse. The benefits are contingent on the ex-spouse’s eligibility for benefits. This is particularly beneficial for a dependent spouse who is older than the contributing spouse. If a surviving divorce spouse is planning to remarry before the age of 60, he or she should seriously consider delaying the wedding until after his/her 60th birthday to avoid a remarriage penalty. If getting a divorce and the marriage is slightly less than ten years in duration, he/she should defer the divorce decree until after the 10th wedding anniversary. http://www.ssa.gov.
Temporary orders are orders made by a judge or court commissioner that are in effect on a temporary basis until the divorce is finalized. Issues addressed in temporary orders often include custody, placement, child support, maintenance, who resides in the marital residence, bill payment, etc.
On August 3, 2009, Wisconsin recognized domestic partnerships and extended limited rights to registered same-sex couples. Wis. Stats. 770.05(1) defines a “domestic partner” as an individual who has signed and filed a Declaration of Domestic Partnership in the office of the Register of Deeds of the county in which he or she resides.
The Wisconsin Domestic Partnership Chapter’s Declaration of policy in Wis. Stats. 770.001, provides that this statute “does not violate the same-sex marriage ban” including Wisconsin’s constitutional amendment which reads that “Only a marriage between one man and one woman shall be valid or recognized as a marriage in this state. A legal status identical or substantially similar to that of marriage for unmarried individuals shall not be valid or recognized in this state.” In Appling v. Doyle, 2013 WI App 3, 345 Wis. 2d 762, 826 N.W.2d 666, 11-1572, the court found that the legal status of a domestic partnership is not substantially similar to the legal status of marriage.
In order to be registered as domestic partners a couple must meet the following criteria:
In order to register as domestic partners, each partner must complete the application for the Domestic Partnership Registry. The form must be presented at the County Clerk of Courts office with proof of residence, certified copies of birth certificates, social security numbers, and if you have ever been previously married, a Judgment of Divorce or a certified death certificate for your former spouse. Both partners are required to sign a Declaration of Domestic Partnership. The Clerk of Courts will issue a certified copy of the Declaration of Domestic Partnership after a five day waiting period.
If you register as domestic partners, you are entitled to 43 legal rights and protections including but not limited to the following:
In addition to the above rights, all active City of Milwaukee employees may include same gender or opposite gender domestic partners on their health or dental plans after completion of a domestic partnership application. State employees have the right to cover their domestic partners on their health insurance plan. Domestic partners of Wisconsin employees who participate in the Wisconsin Retirement System will also receive certain pension benefits. Both the City of Milwaukee and the State of Wisconsin include opposite sex couples in the definition of domestic partners. These City of Milwaukee and State of Wisconsin provisions are provided by a different law than Wisconsin’s Domestic Partnership Registry.
Recently the United States Justice Department implemented a number of same-sex policy changes based on the United States Supreme Court’s June 2013 determination that provisions in the Defense of Marriage Act impermissibly deny federal benefits to lawfully married, same-sex couples. This determination applies to lawfully married, same-sex couples, currently not to domestic partners. Earlier this month Attorney General Eric Holder, Jr., issued a formal policy memo advising that it is the Justice Department’s policy “to recognize lawful same-sex marriages as broadly as possible” and “treat all individuals equally regardless of sexual orientation.” Pursuant to Justice Department policy, same-sex couples will be covered by the spousal privilege; same-sex spouses of police officers or fire fighters killed or injured in the line of duty will be eligible for disability benefits; same-sex couples will be recognized when determining eligibility for payments from the 911 Victim Compensation Fund; the Federal Bureau of Prisons will grant federal inmates of same-sex marriages the rights and privileges provided to married inmates.
The United States Treasury Department is also moving forward with same-sex marriage protections. The Treasury Department and the IRS have agreed that all legally married, gay couples may file joint income tax returns, even if they reside in states that do not recognize same-sex marriage, such as Wisconsin. The Defense Department indicates that it will grant military spousal benefits to same-sex couples. The Attorney General indicated that the Justice Department will recognize same-sex spouses of individuals involved in civil and criminal cases to have the same legal rights of married couples. Even in states where same-sex marriages are not recognized, the federal government will not rely on the state views as the basis to object to someone in a same-sex marriage from invoking protected legal rights. The Justice Department will also encourage judges to allow same-sex married couples to file joint bankruptcy petitions.
Wisconsin also continues to be part of the national scene regarding same-sex litigation. On February 3, 2014, the American Civil Liberties Union (ACLU) announced plans to file a lawsuit on behalf of Virginia Wolf and Carol Schumacher, a same-sex couple married in Minnesota, but living in Wisconsin. The suit will challenge Wisconsin’s constitutional ban on same-sex marriage. On February 13, 2014, a group of Wisconsin democratic lawmakers introduced a bill to overturn Wisconsin’s same-sex marriage ban. The public is also addressing same-sex marriage. A recent Marquette University Law School poll shows 53% of Wisconsinites are in favor of same-sex marriage, an upward trend that is generally found throughout the United States.
Many domestic partners and their supporters take the position that they are discriminated against because they are unable to fully enjoy the designation and rights of marriage. In contrast, defense of marriage advocates support marriage between one man and one woman. The conflict continues, but the tide has turned toward expansion of same-sex marriage and domestic partnership rights.
A court may grant the injunction against the Respondent for no more than four years. The length of the injunction will depend on several considerations, including the individual facts of each case and the length requested by the Petitioner
1. Maintenance
2. Child support
3. Property division
4. Temporary maintenance
5. Child custody
6. Child placement
7. Child support
8. Income tax deductions
9. Domestic torts such as assault, domestic abuse, etc.
Thanks to Wisconsin’s marital property a non-working spouse may obtain credit more easily. Because of this law, when deciding whether to issue credit, a potential creditor must consider the value of all marital property, which includes the other spouse’s income.This may allow a non-working spouse, who potentially would have been unable to obtain credit, to obtain credit due to the working spouse’s income.
You have heard of an “Amber Alert.” The Wisconsin legislature is considering a bill designed to protect missing and disabled seniors who are at least 65 years of age and cognitively impaired. The Wisconsin Department of Justice currently administers a crime alert network and may use this network to provide state agencies, law enforcement, or the public with information regarding criminal activity, crime prevention, and missing or endangered persons. The Wisconsin “Silver Alert” Bill will require the Department of Justice to allow law enforcement agencies to use the network to provide to broadcasters and outdoor advertisers reports of adults who are at least 65 years of age or cognitively impaired. The Department of Justice will ask organizations that assist individuals 65 and older for assistance in drafting guidelines for such alerts. 2013 ASSEMBLY BILL 710.
The intent of the Bill is to immediately send out information when a senior is missing or in danger. Concerns about the elderly continue to expand, as the population ages. Roughly one out of eight seniors suffer from Alzheimers, which causes problems with daily life, including memory, thinking, and behavior. For more information, see American Association of Retired Persons (AARP).
Wisconsin’s current system sends information to people to pay $12 per year to receive messages from the State’s crime alert network, but the system does not use media, such as radio and television, or billboards that would reach significantly more people. Under the Silver Alert Bill, information would be sent to the media, businesses, and individuals when a senior at risk is missing.
For elder care issues, contact Wisconsin’s elder care attorney, Lisa M. Vanden Heuvel, at 1-800-805-1976.
Hourly rate, amount and character of service, responsibility and difficulty involved in the case, nature and importance of litigation, professional skill, professional experience, value of estate affected, expertise and reputation of the firm, expertise and reputation of the attorney, results and benefit derived from services.
If you are living with a partner without the benefit of marriage, you may want to consider a cohabitation agreement. Otherwise, in the event of illness, death or termination of the relationship, partners are deprived rights and financial safeguards accorded to legally married individuals. Cohabiting persons should consider entering into a written contract which identified each person’s rights and responsibilities.
While the following list is not comprehensive, it is a great starting point of information:Financial Statements and Supporting Documents
Financial statements for the last three fiscal years then ended, and the most current financial statement available.
Aged accounts payable list as of the latest fiscal year-end.
Aged accounts receivable as of the latest fiscal year-end.
Information regarding any contingent assets or liabilities including documents on pending or threatened law suits, insurance claims and environmental studies.
Explanation of significant non-recurring and/or non-operating items appearing on financial statements, if any.
Depreciation schedules showing original cost and accumulated depreciation by named item.
Taxes
���                State and federal tax returns for the last three fiscal years ended.
IRS or other government agency audits or reports, including all adjustments, received during the last three year.
Evidence of Property Values
���Appraisals of real estate, equipment, collectibles and any other business
appraisals that may exist.
Insurance policies in force and amounts of coverage at the valuation date.
Real and/or personal property tax bills for the last three years.
Personal property tax form for the last three years.
Contractual Agreements and Obligations
���                Copies of significant leases in effect as of today, for equipment and
property.
Copies of buy-sell agreements, options to purchase stock or rights of first refusal, trust agreements, or other documents affecting the ownership rights of the owner(s) of the business or any entity in which the business has an interest.
Information regarding prior sales or offers to buy control or other interests in the entity being valued. This includes prior sales contracts for an interest in the entity, options to buy or sell all or part of the entity and valuation reports thereon.
Covenants not to compete.
Other significant contracts.
Entity Records
���The articles of incorporation and by-laws, including amendments thereto, and corporate minutes if a corporation; or similar documents if a Partnership, LLC, etc.
Documents detailing any recent issues of new stock: details of any prior equity transactions involving the entity.
Related Party Documents
���                List of all related companies if any (common ownership, shareholders, etc)
and brief description of the relationship of the relationship and ongoing
transactions.
Management and Operation of the Entity
���                A compensation for owners, directors, partners, officers, and managers,
including benefits received, for the last three fiscal year���s then ended.
Sales and Marketing
���                Budgets, projections, sales forecasts, and profit and loss forecasts for the
current year, prior years, and future years if available.
Copies of marketing literature-catalogs, brochures, advertisements, etc.
You will be denied the right to purchase a handgun if:Wisconsin disqualifiers:
1.    You have been convicted of a felony in Wisconsin or an offense elsewhere that would be a felony in Wisconsin.
2.    You are found not guilty of a felony in wisconsin by reason of mental disease or defect or elsewhere for an offense that would be a felony in Wisconsin.
3.    You are adjudicated delinquent for an act that would be a felony if committed by an adult in Wisconsin.
4.    You are involuntarily committed for treatment of mental illness, drug dependency or developmental disability.
5.    Ua re subject to a harassment, domestic abuse or child abuse injunction prohibiting the possession of a firearm.
Additional federal disqualifiers:
1.    Illegal or unlawful aliens
2.    Persons who have renounced U.S. citizenship
3.    Persons dishonorably discharged
4.    Persons adjudicated as a mental defective or committed to any mental institution
5.    Unlawful users of addicted to controlled substances, drug convictions within the last year at Misdemeanor and county/city ordinance level
6.    Convicted of a misdemeanor crime of domestic violence
7.    Fugitive from justice
Federal law requires Wisconsin to deny based on federal disqualifiers as well as those established by Wisconsin law.
For more information see:Â www.doj.state.wi.us. or Koll v. Department of Justice, 2009 WI App 74, 317 Wis. 2d 753, 679 N.W. 2d 69.
Whenever a debtor files a petition for bankruptcy protection, they must attend the first meeting of creditors, usually scheduled 30 days after the filing. This meeting is also called the 341 meeting, which is a reference to the bankruptcy code. Once the meeting starts, there are certain requirements that take place. If there are discrepancies or disputed claims, other meetings similar to a deposition could take place. A creditors meeting is one of the initial steps that must takeplace before a bankruptcy is completed.
Applicants for Medicaid may protect savings by spending them on Medicaid non-countable assets, which include:
1.    prepaying funeral expenses;
2.    paying off a mortgage;
3.    making repairs to a home;
4.    replacing an old automobile;
5.    updating home furnishings;
6.    paying for more care at home; or even
7.    buying a new home.In the case of married couples, it is often important that any spend-down steps be taken only after the unhealthy spouse moves to a nursing home if this would affect the community spouse’s resource allowance. See www.elderlawanswers.com.
The court can deviate from these guidelines for various reasons such as if the payor provides health insurance for the minor children.
2.    Ask a real estate agent to provide you with a market analysis using comparable real estate in your market area.
3.    Use the fair market value as determined by your real estate taxes.
4.    Agree on a value between you and your spouse.
In today’s economy, it is important that you value your home as of the date of divorce. Sometimes an appraisal is completed months before the actual divorce and the actual value of the real estate as of the date of divorce may change significantly.
In Kelly v. Kelly, the Wisconsin Court of Appeals held that a spouse’s interest in a pension plan must be included in the division of property. The fact that the asset is paid out in a manner similar to employment income does not diminish its property character. As a result, the statutory presumption of 50/50 division applies to pensions in payout status.
The 24-hour crisis intervention phone number is (262) 334-7298. The business line is (262) 334-5598.
Collaborative divorce is a divorce process in which a couple and their attorneys agree to resolve issues without litigation and to cooperate with each other to reach a fair settlement. Each spouse has a lawyer, but much of the divorce is done by cooperation between the parties. Each party agrees to disclose all requested information that is necessary for fair negotiations. If your divorce doesn’t resolve through the collaborative process, your attorney will withdraw. The attorneys agree not to be involved in litigation.