| Tax Issues Related to Qualified Domestic Relations Orders |
| |
| Distributions from a retirement or pension plan are normally taxable to the plan participant, as the distributee. However, the Retirement Equity Act of 1984 (REA) created special rules for the tax treatment of distributions governed by the Employee Retirement Income Security Act of 1974 (ERISA) under a qualified domestic relations order (QDRO) to an alternate payee who is the spouse or former spouse of the plan participant, from certain employee benefit plans that are prescribed by federal law.More... |
| |
| Minors and Medical Treatment - Parental Consent |
| |
| Generally, parental consent is required before a minor can receive medical treatment. Most states define a minor as a person under the age of 18. State laws make an exception to the parental consent requirement in emergency situations. Minors can receive emergency medical treatment without parental consent.
More... |
| |
| Cohabitation Agreements |
| |
| A cohabitation agreement is an understanding between two unmarried persons who live together as to how they have agreed to treat their individual assets and how they agree to manage, control, acquire and dispose of assets in the event the relationship terminates. The advantage of a cohabitation agreement is that, if properly drawn, it will reduce the stresses that would be involved if the cohabitation relationship terminates.
More... |
| |
| Access to Adoption Records |
| |
| The adoption process has traditionally been a closed proceeding. In most agency adoptions and in many private placements, the adoptive and biological parents do not meet and do not know each other's identity. While court proceedings are not open to the public. Once the adoption is granted, the records of the proceeding, along with the investigative reports on the parties, are sealed and are generally not available for inspection by anyone except upon court order for ''good cause.'' More... |
| |
| Dependency Proceedings |
| |
| There are several circumstances that may lead to the removal of a child from his or her parents to become placed as a dependent of the juvenile court. Some of these grounds are the removal of children who have suffered or are likely to suffer neglect or abuse. Other situations include the inability of the parent or guardian to provide regular care for the child due to mental illness, developmental disability, or substance abuse. A child may also become a dependent of the court if the child's parent has become incarcerated or institutionalized and has been unable to arrange for care of the child during that time. More... |
| |
