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2013년 11월 29일 금요일

About 'accounting jobs in maryland'|Jobs in saas fee - jobs for teens 13 and up, cities with job growth.







About 'accounting jobs in maryland'|Jobs in saas fee - jobs for teens 13 and up, cities with job growth.








Alimony               or               spousal               support               (aliment               or               maintenance               awards)               provides               financial               assistance               from               a               high               -               income               person               to               a               lower               income               ex-spouse,               under               a               divorce               or               separation               document.

In               1979,               the               United               States               Supreme               Court               removed               the               limitation               to               husbands,               accounting               for               cases               in               which               the               wife               is               wealthier               in               regard               to               paying               alimony.

The               amount               received               and               the               amount               that               is               paid               has               certain               tax               consequences.

Several               factors               are               considered               calculating               the               amount               of               alimony.

Payments               will               stop               or               be               modified,               under               certain               circumstances.

Typically               the               amount               of               alimony               payment               cannot               be               increased               or               used               to               punish               a               payor               or               reward               a               payee               spouse,               because               of               any               adultery,               martial               fault               or               infidelity,               unless               state               legislatures               rule               otherwise.

Certainly,               advantageous               having               a               valid               antenuptial               or               premarital               agreement,               were               by               both               parties,               have               agreed               upon               a               limit               of               alimony               in               the               future.

Always,               preferable               to               negotiate               alimony,               rather               than               having               a               judge               arbitrarily               determine,               if               alimony               is               justified               and               any               amount               awarded.

Internal               Revenue               Services               has               guidelines               regarding               alimony.

Those               receiving               alimony               must               provide               that               information,               on               long               income               tax               Form               1040               on               line               eleven.

Not               permissible               to               submit               Form               1040EZ               or               1040A.

The               payment               of               alimony               is               written               on               Line               33a               (Form               1040)               and               social               security               number               of               the               recipient               on               line               33b.

Payment               of               alimony               to               more               than               one               person               requires               an               attached               statement               on               the               return,               showing               an               itemization               how               much               is               paid               to               each               person               including               social               security               numbers.

By               not               providing               this               information,               the               IRS               may               charge               a               penalty               and               the               deduction               may               be               disallowed.

Also,               if               a               spouse               refuses               to               provide               his               or               her               ex               a               tax               ID               number,               a               $50               tax               penalty               could               be               charged.

Payment               of               alimony               is               a               deductible               expense               made               by               cash,               check               or               money               order.

Also,               payment               is               not               treated               as               a               child               support               (never               deductible),               and               liability               to               pay               alimony               is               discontinued               upon               the               death               of               the               spouse               or               former               spouse.

The               recipient               pays               a               taxable               income               on               the               alimony               based               upon               the               person's               tax               bracket.

(Example:               Fifteen               percent               tax               bracket               on               $1,000               received               alimony               payment               is               equal               to               $150               taxable               amount.)               No               taxes               are               withheld               from               alimony               payments,               would               be               advisable               to               consider               making               estimated               tax               payments               or               otherwise,               possible               owing               the               Internal               Revenue               Service,               when               filling               the               return.
               A               judge               considers               several               factors,               whether               to               grant               alimony               and               any               amount.

Certain               state               legislatures               have               enacted               their               own               guidelines               or               statues,               regarding               alimony.

These               statues               judges               or               courts               follow,               in               regards               to               their               states,               when               granting,               modifying               or               declining               alimony.

(Examples               of               recent               legislative               reforms               regarding               alimony:               In               2005,               Florida               State               legislatures               approved               that               alimony               could               be               reduced               or               cut               off,               when               a               former               spouse               decides               to               move               in               with               a               new               lover.

However,               restrictions               will               not               apply,               when               a               spouse               moves               in               with               same               sex               partner               after               a               divorce.

As               written               by               the               legislatures,               this               applies               if               the               former               spouse               lives               with               a               member               of               the               opposite               sex.

New               Jersey               legislatures               approved               alimony               laws:               When               a               payee               spouse               remarries,               and               if               he               claims               that               he               can               no               longer               support               his               former               spouse,               this               factor               alone               is               not               sufficient               to               change               the               circumstances,               justifying               a               decrease               in               alimony.

Furthermore,               declaring               personal               bankruptcy               under               chapter               seven               does               not               permit,               discontinuing               alimony               obligation.

New               Jersey               courts               have               enforced               under               property               settlements,               provide               for               the               termination               of               alimony,               regardless               of               economic               circumstances,               if               the               recipient               (woman)               spouse               lives               with               another               man.

According               to               the               state               of               Maryland,               alimony               can               be               awarded               only               before               the               final               ending               of               a               marriage.

An               alimony               claim               is               not               acceptable,               after               a               marriage               has               ended,               only               during               divorce               procedure.

The               Maryland               Court               of               Appeals               has               noted:               "The               long               standing               rule               in               Maryland               ...

that               the               right               to               claim               alimony               is               extinguished               at               the               time               of               the               severance               of               the               marital               relationship."               (Regarding               case               Altman               v.

Altman).

Furthermore,               Maryland               law               follows               the               Federal               Consumer               Credit               Protection               Act               regarding               withholding               of               earnings,               when               alimony               is               not               paid.

The               Virginia               constitution               protects               debtors               from               imprisonment,               including               those               that               fail               to               pay               alimony.).

Also,               judges               review               each               party               or               side,               ability               to               earn               money,               both               now               and               in               the               future,               their               age               and               health,               length               of               the               marriage               (longer               means               more               alimony),               property               valued               owned,               and               conduct               of               each               party.

Most               important               factor               taken               into               consideration,               whether               one               spouse               has               been               economically               dependent               on               the               other               spouse,               during               or               most               of               the               time               or               length               of               the               marriage.

Also,               the               standard               of               living               established               during               the               marriage.
               A               court               or               judge               will               decide               rehabilitative,               permanent,               temporary               or               lump               -               sum               alimony.

Rehabilitative               alimony               designed               to               allow               lower               paid               or               at               home               spouse,               ability               to               enhance               their               skills               and               or               gain               the               necessary               education               to               become               self-supporting.

Permanent               alimony               is               provided               for               life               and               likely               to               be               favored               during               a               long               -               term               marriage.

However,               upon               certain               circumstances,               the               alimony               would               be               discontinued.

Temporary               alimony               payment               lasts               for               a               specific               period               of               time,               usually               one               to               two               years.

Applicable               in               circumstances,               when               one               person               may               need               financial               assistance,               for               short               period               of               time,               until               being               able               to               handle               their               financial               obligations.

A               lump               -               Sum               alimony               is               a               one               -               time               payment,               often               associated               to               property               division.

Any               type               of               alimony               will               be               cease               upon               the               death               of               the               payor.

The               payee               should               consider               purchasing               and               making               payments               for               life               or               disability               insurance               policy,               in               the               amount               sufficient               to               replace               the               alimony.
               Income               derived               from               any               inheritance               can               be               considered               as               determining               factor,               when               calculating               alimony               award.

Besides,               a               person               receiving               an               inheritance,               is               a               factor               for               a               motion,               of               either               party,               requesting               a               reduction               or               increase               in               alimony.
               A               clause               known               as               an               Anti-Lepis,               can               be               inserted               into               a               property               settlement               agreement,               which               prevents               any               modification               of               alimony,               despite               any               potential               change               of               circumstances               in               the               future.

Courts               have               upheld               this               type               of               clause.

However,               courts               will               not               permit               the               parties               to               bargain               away               the               courts               equitable               powers.
               A               spouse               may               file               an               application               for               increase               in               alimony.

The               courts               or               a               judge               will               review,               grounds               for               the               motion,               which               requires               additional               income               to               maintain               a               decent               lifestyle.

The               burden               of               proof               has               to               demonstrate               the               change               of               circumstance,               in               lieu               of               the               fact,               of               the               standard               of               living               during               the               previous               marriage.
               A               judge               may               grant               or               decline               alimony               based               upon               information               gathered               by               a               financial               Certified               Divorce               Planner               (CDP).

A               CDP               is               a               financial               specialist,               who               has               successfully               completed               an               intensive               training               program,               from               the               institute               for               Certified               Divorce               Planners.

The               information               gathered               by               a               CDP,               could               provide               analysis               of               proposed               divorce               settlements               (including               alimony)               and               by               using               Divorce               Plan               Software.

A               divorce               planner               software               evaluates               amount               of               alimony,               can               be               purchase               separately.

The               software               sold               by               FinPla               in               Chicago,               for               about               $400               (1               -               800               -               777               -               2108).
               In               2005,               according               to               a               study               conducted               by               Divorce               Financial               Analysts,               more               than               half               of               the               60               respondents               reported,               alimony               payments               have               gone               down,               over               the               last               decade.

Judges               have               placed               a               lower               value               on               the               intangible               contributions               spouses               make               during               a               marriage.

Many               spouses               are               highly               educated               and               viewed               by               judges               able               to               get               a               successful               paying               jobs,               thus               less               dependent               upon               receiving               alimony               payments.

However,               women               in               their               50s               and               60s,               who               have               never               worked               are               getting               credit               for               their               contributions               as               homemakers,               according               to               Janet               Bouma,               a               divorce               planner               in               the               Pittsburgh               area.

Certified               Divorce               planner               charges               between:               $75               -               $200               an               hour.
               The               payment               of               alimony               contract               will               terminate               upon               the               death               or               remarriage               of               the               recipient,               as               well               upon               the               death               of               the               payor.

A               modification               or               reduction               of               alimony               is               granted,               prevalent               upon               any               number               of               circumstances,               such               as               income               changes               upon               reaching               retirement               age,               unforeseen               events               happening,               including               a               spouse               losing               a               business               or               job               or               illness               changing               the               earning               capacity               of               one               spouse.

Also,               financial               needs               maybe               modified,               when               a               spouse               is               living               with               another               person               or               couples               cohabiting,               under               the               context               of               an               alimony               agreement.

Subsequently,               if               the               payor               provides               evidence               to               prove               the               dependent               spouse               is               using               the               alimony               to               support               a               live-in               boyfriend               or               girlfriend,               legal               grounds               for               reduction               of               alimony               or               termination.
               When               alimony               payment               is               not               received,               maybe               enforced               by               filling               a               petition               to               hold               the               party               to               comply.

If               the               order               of               the               court               is               in               contempt               ("contempt               of               court"),               a               judge               can               order               sanctions               against               the               plaintiff               or               payee.

These               sanctions               include               imprisonment               for               period               of               time,               judgment               against               the               non-complying               party,               taking               and               seizure               of               real               estate               of               the               non-complying               party,               attachment               of               wages               of               the               non-complying               party,               payment               of               reasonable               counsel               fees               and               costs               by               the               non-complying               party               and               /               or               a               court               order               to               seize               tax               refund               checks,               applied               to               funds               towards               payment               of               alimony.

According               to               Federal               Consumer               Credit               Protection               Act,               more               earnings               can               be               taken               for               child               support               or               alimony,               than               for               ordinary               debts.

If               the               debtor               does               not               have               another               spouse               or               child               to               support,               up               to               60               percent               of               after               tax               earnings               can               be               garnished.

However,               more               than               twelve               weeks               behind               alimony               payments,               when               earnings               withholding               order               had               been               issued,               the               amount               increases               to               65               percent.

When               the               defendant               has               another               spouse               or               child               to               support,               the               court               can               order               50               percent               of               earnings               to               be               garnished               or               55               percent,               more               than               twelve               weeks               behind               payments.






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