Monday, June 30, 2014

Foster families

If you are someone you know is interested in becoming a foster parent, the first step is to contact a county, tribal, or treatment foster care licensing agency in Wisconsin.  Here is a link to the contact information for those agencies: http://www.wifostercareandadoption.org/snav/50/page.htm



Foster families

Sunday, June 29, 2014

Grandparent Visitation Rights

The Wisconsin Court of Appeals inRick v. Opichka addressed the distinctions of “visitation” and “physical placement” in the context of Wis. Stat. Sec. 54.56.  The Rick court held that a trial court may order visitation to grandparents that is similar in quantity of time as that provided by a physical placement order.  The court held that qualitatively, the concepts are different, but that quantitatively, they are not.  Please contact Vanden Heuvel & Dineen, S.C. to discuss grandparent’s rights.



Grandparent Visitation Rights

Saturday, June 28, 2014

Head of Household

1.  The taxpayer maintains a home for his/her child.

2.  The household is the taxpayers home and the main home of the dependent child for more than half the year.

3.  The taxpayer provides more than 50% of the cost of maintaining the household.

4.  The taxpayer’s spouse was not a member of the household during the last six months of the year.

5.  The taxpayer is entitled to claim the child as a dependent. When may a married person living apart from his/her spouse file as head of household?



Head of Household

Friday, June 27, 2014

How Long Does it Take to get Divorced?

In Wisconsin, a person may get a divorce 120 days after service of the Summons and Petition for Divorce on the other party.  Generally, however, it takes longer than 120 days to complete a divorce.



How Long Does it Take to get Divorced?

Thursday, June 26, 2014

If one parent has primary placement of the minor children in a divorce how is child support amount set?

The Wisconsin Administrative Code, Chapter DCF 150, sets forth the standard percentage of gross income due from the non-primary parent as and for child support. The percentages are as follows:


(a) 17% for one child;

(b) 25% for 2 children;

(c) 29% for 3 children;

(d) 31% for 4 children; and

(e) 34% for 5 or more children.

The amount of child support may vary due to the payers level of income.



If one parent has primary placement of the minor children in a divorce how is child support amount set?

Wednesday, June 25, 2014

Income for the calculation of child support

Gross income is defined as all income from any source.  This income may or may not be taxable.  Income can be in the form of money, property or services.  As a result, gross income includes: wages, salaries, earnings, tips, interest, capital gains, commissions, bonuses, worker’s compensation, unemployment insurance payments, social security payments and veteran benefits



Income for the calculation of child support

Tuesday, June 24, 2014

Innocent Tax Relief for Spouse

A wife is not entitled to innocent spouse relief for a joint tax return on which husband under-reported income from a family business because she was actively involved in the business and had access to the records.  The wife answered the phone and did mailings.  U.S. Tax Court, Olson v. Commissioner, No. 2009-294. Dec. 21, 2009. Lawyers USA No. 993-1475.  You can link to the full text of this opinion by going to www.lawyersusaonline.com and searching the Lawyers USA web site.



Innocent Tax Relief for Spouse

Monday, June 23, 2014

What are the Grounds for Filing a Divorce in Wisconsin?

The only necessary ground for divorce in Wisconsin is an irretrievable breakdown of the marriage.



What are the Grounds for Filing a Divorce in Wisconsin?

What does the Age Discrimination and Employment Act (ADEA) prohibit?

The ADEA prohibits employers from arbitrarily discharging, demoting, refusing to promote or refusing to hire individuals based solely on age.  The Act also extends to discrimination in compensation terms, conditions or benefits of employment, as well as advertisements for positions.  Employers cannot force employees into early retirement.  The ADEA protects employees over the age of 40.  The ADEA also prohibits preferential treatment because of age for people under 40.



What does the Age Discrimination and Employment Act (ADEA) prohibit?

Sunday, June 22, 2014

Innocent Tax Relief for Spouse

A wife is not entitled to innocent spouse relief for a joint tax return on which husband under-reported income from a family business because she was actively involved in the business and had access to the records.  The wife answered the phone and did mailings.  U.S. Tax Court, Olson v. Commissioner, No. 2009-294. Dec. 21, 2009. Lawyers USA No. 993-1475.  You can link to the full text of this opinion by going to www.lawyersusaonline.com and searching the Lawyers USA web site.



Innocent Tax Relief for Spouse

Friday, June 20, 2014

IRA"s - Do I need a QDRO to divide the Account?

No, IRA’s are not qualified plans under ERISA.  A spouse is able to transfer funds tax free from an IRA to a spouse or former spouse without a QDRO.  A spouse should send a letter of instruction to the financial company asking that the IRA be divided pursuant to the Judgment of Divorce.  The spouse should transfer the funds directly from one IRA to another financial account.  The funds should not be put in the person’s name.



IRA"s - Do I need a QDRO to divide the Account?

Thursday, June 19, 2014

Is child support increased each year to adjust for inflation?

No.  It is not adjuster for inflation or cost of living increases unless it is made a part of the Judgment of Divorce or on mutual agreement of the parties



Is child support increased each year to adjust for inflation?

Tuesday, June 17, 2014

Termination of Marriage

In order to legally terminate a marriage, a civil action must be filed.  Divorces and legal separations are civil actions to terminate marriages.  They are very similar, but there are important differences.  An attorney can help determining which is best for you



Termination of Marriage

The Making Work Pay Tax Credit

The Making Work Pay tax credit showed up in April 2009 as a reduction in the amount of income tax withheld from employees – $400 for individuals and $800 for couples.  This may prove to be a negative thing because many tax payers will owe more taxes than they paid to the government.  The government did not take into account factors such as an individual having more than one job or a working spouse.  Those who may be penalized for underpaying taxes can make or increase their estimated tax payments for 2009.



The Making Work Pay Tax Credit

Monday, June 16, 2014

The Traumas of Law Enforcement

Seven sessions of highly-acclaimed “Traumas of Law Enforcement” will be presented by Concerns of Police Survivors (C.O.P.S.) in January, February and March 2010.  Funded by the Bureau of Justice Assistance, the “Traumas of Law Enforcement” address line-of-duty death, disability, affected co-worker issues and police suicide.  This 21-hour training is provided at no cost to the participants.  Visit www.nationalcops.org for locations, datesand registration information.



The Traumas of Law Enforcement

Sunday, June 15, 2014

Toyota Drivers - Please be Aware!

Toyota is recalling at least 3.8 million Toyota and Lexus vehicles to fix a potential safety problem caused by removable floor mats jamming the accelerators.

The recall affects the following vehicles: 2007-10 Toyota Camry, 2005-10 Toyota Avalon, 2004-09 Toyota Prius, 2005-10 Toyota Tacoma, 2007-10 Toyota Tundra, 2007-10 Lexus ES 350 and 2006-10 Lexus IS 250 and IS 350.


Please  call your local Toyota dealership for a complete listing of recalled Toyota cars.



Toyota Drivers - Please be Aware!

Saturday, June 14, 2014

United States Supreme Court to consider privacy of employee text/emails

The United States Supreme Court will hear arguments later this term to consider the constitutional implications of employers monitoring electronic communications such as emails and text messages by employees on company owned equipment.  This case will impact public sector employees.



United States Supreme Court to consider privacy of employee text/emails

Friday, June 13, 2014

What is a Living Will?

A living will is a written document which informs your physician about your wishes regarding the life-sustaining measures that you wish to take place if you are in a near death or persistent vegetative state. These measures may include treatments or machines used to keeps your heart, lungs, or other vital organs working even if they can not do so on their own.

A living will goes into effect only when two physicians agree in writing you are either near death or in a persistent vegetative state that is not reversible and you can not understand or express health care choices on your own. One alternative to the use of a living will is the implementation of a Power of Attorney for Health Care.



What is a Living Will?

Thursday, June 12, 2014

What is a Reverse Mortgage?

1.  The homeowner borrows against the equity in his/her principle residence.

2.  Payment to the homeowner is received in either a lump sum on a monthly basis for a fixed term or as long as the homeowner remains in the home or on an ocassionally basis as a line of credit.

3.  No payment is required during the homeowner’s life time, the balance is due, plus interest, when the home is sold.

4.  HUD Program applies to persons age 62 or older.

5.  Under HUD, the amount of the loan is based on age, interest rate and home value.



What is a Reverse Mortgage?

Wednesday, June 11, 2014

What is the difference between a divorce and legal separation?

The process for both a legal separation and a divorce in Wisconsin is substantially the same. The main difference between the two is that with a legal separation you can not remarry. In a divorce action you may remarry after the required six month waiting period.



What is the difference between a divorce and legal separation?

Tuesday, June 10, 2014

What is the Family Medical Leave Act?

The Family Medical Leave Act (FMLA) offers employees up to 12 weeks of excused absence from their jobs each year. Employees may qualify for the FMLA leave when either they or certain family members suffer from a serious health condition.


Generally, FMLA leave can be used for:


  • for the birth and care of the newborn child of an employee;

  • for placement with the employee of a child for adoption or foster care;

  • to care for an immediate family member (spouse, child, or parent) with a serious health condition; or

  • to take medical leave when the employee is unable to work because of a serious health condition.

The FMLA has many restriction and may not apply to small employers with less than 50 employees.



What is the Family Medical Leave Act?

Monday, June 9, 2014

Does Retirement by the Payor Mean the End of Maintenance to the Payee?

Generally, voluntary retirement at or beyond the customary age of retirement, ie., 62-65, does not create a presumption that maintenance owed by the retiring spouse should be terminated.  The retiring payor may still have the ability to earn income.  Retirement may be a factor in the reduction of maintenance and may result in the termination of maintenance, but there is no presumption that such a reduction or termination will occur.  The issue is at the discretion of the judge and is determined on a case-by-case basis.



Does Retirement by the Payor Mean the End of Maintenance to the Payee?

What professions have a duty to report abuse?

The law requires persons in certain occupations to report suspected child abuse.  These occupations include teachers, doctors, social service workers, chiropractors and registered nurses.  Visit www.wcadv.org for information about mandated reporters.



What professions have a duty to report abuse?

Saturday, June 7, 2014

What should you do if you or your child are in immediate danger of domestic abuse?

Get away from your abuser and go to a safe place.  Call the police.  Call a friend.  Call a relative for help.  Call the Friends of Abused Families in Washington County 262-334-5598.  Contact your county social services agency or call this statewide referral number:  1-608-255-0539.  If you or your child are injured, contact your doctor or if necessary, your hospital emergency room.


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What should you do if you or your child are in immediate danger of domestic abuse?

Friday, June 6, 2014

Maintenance in a Lump Sum

Maintenance does not have to be paid on a monthly basis. It can be paid in one lump sum. A buy out of maintenance raises important and complicated tax issues. Consult an attorney or accountant before deciding to go ahead with a lump sum payment. The IRS offers a number of publications that may help you as you negotiate support: IRS Publication 505, Tax Withholding and Estimated Taxes, is one, and IRS Publication 504, Divorced or Separated Individuals, is another. Both are available at www.irs.gov or by phone request at 800-829-3676.



Maintenance in a Lump Sum

What would the maximum earnings subject to Social Security tax be in 2010?

The maximum earnings subject to Social Security tax has not increased between 2009 and 2010. For 2010 the limit is $106,800.00.



What would the maximum earnings subject to Social Security tax be in 2010?

Thursday, June 5, 2014

When Can you Claim your Parents as Dependents on your Tax Return?

You must pay more than 50% of your parents’ living expenses.  Adult children can share equally or unequally in that support, but only one child can claim the dependent exemption each year.  Consult IRS Publication 501, Exemptions, Standard Deduction and Filing Information.



When Can you Claim your Parents as Dependents on your Tax Return?

Monday, June 2, 2014

Employment at will

Generally, most employment in Wisconsin is employment at-will.  That means that an employee may resign or be terminated at any time for any reason, provided that the termination does not violate the law.  A different way of putting that is that an employee may be terminated for a good reason, a bad reason, or no reason, as long as it is not an illegal reason.The concept of employment at-will does not apply when there is an employment contract or a collective bargaining agreement.



Employment at will

Sunday, June 1, 2014

Expansion of Earned Income Tax Credit

The Internal Revenue Service has expanded the Earned Income Tax Credit for 2009 resulting in more families being eligible for a larger return from the Federal governement.  The Earned Income Tax Credit now includes low income working families with three or more children.  The top income level has increase to $48,279.  The IRS esitmates one in four eligible tax payers fail to file for the EITC.



Expansion of Earned Income Tax Credit