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	<title>Texas Divorce and Prenuptial Agreement BLOG</title>
	<link>http://www.houstondivorceblog.com</link>
	<description>Helping Clients with Houston Divorces and Prenuptial Agreements</description>
	<lastBuildDate>Mon, 06 Feb 2012 11:48:12 +0000</lastBuildDate>
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		<title>Same-Sex Couples in Texas – No Marriage, No Divorce</title>
        <pubDate>Mon, 06 Feb 2012 11:48:12 +0000</pubDate>
		<description><![CDATA[At least for now, marriage is a strictly state issue, so same-sex couples should make be careful when making decisions affecting marriage, divorce and families, as state law rapidly changes and varies widely amongst the 50 states. In today’s post, we provide a review of the status of same-sex couple law in Texas. Same-Sex Marriage in Texas Texans passed a state constitutional amendment in November of 2005 that defines a marriage as a union between a man and a woman. Same-sex couples may not, consequently, marry in Texas. A 2011 poll from the University of Texas and The Texas Tribune, however, found that a majority of Texans now support either marriage or civil unions for same-sex couples. Same-Sex Divorce in Texas Same-sex divorce is currently in a grey area in Texas. Same-sex couples have traditionally been unable to divorce in Texas even if they were properly married in another state that recognizes same-sex marriages. Two cases are currently pending before the Texas Supreme Court that, come this spring, will decide whether same-sex couples can divorce in Texas. The cases pit two couples to whom lower courts granted favorable rulings against Attorney General Greg Abbott. Have you been involved in a...<br /> <a href="http://www.houstondivorceblog.com/2012/02/same-sex-couples-in-texas-no-marriage-no-divorce/">Read More &#187;</a>]]></description>
		<link>http://www.houstondivorceblog.com/2012/02/same-sex-couples-in-texas-no-marriage-no-divorce/</link>
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		<title>How Do I Modify a Child Custody Order?</title>
        <pubDate>Fri, 03 Feb 2012 11:50:51 +0000</pubDate>
		<description><![CDATA[In the event that you or your child’s other parent need to modify a child custody order, the Uniform Child Custody Jurisdiction and Enforcement Act (“UCCJEA”) dictates what you have to do. The state courts with the power to modify an original child custody are normally those that created the order in the first place. This is a concept in the UCCJEA known as exclusive continuing jurisdiction. The UCCJEA’s focus is on making interstate child custody disputes easier to handle throughout the country. The state with the most contact with the child usually has original jurisdiction, and under the UCCJEA, that state should continue to have jurisdiction unless there has been a major change. There are two ways in which the state with original jurisdiction can lose its exclusive continuing jurisdiction: The parents and child no longer live in the state with original jurisdiction, or None of the parties has a significant connection with the state with original jurisdiction, meaning that there is no longer any substantial evidence related to the case in that state (for example, a non-custodial parent may still be in the original state, but the child’s new state may be in a better position to rule...<br /> <a href="http://www.houstondivorceblog.com/2012/02/how-do-i-modify-a-child-custody-order/">Read More &#187;</a>]]></description>
		<link>http://www.houstondivorceblog.com/2012/02/how-do-i-modify-a-child-custody-order/</link>
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		<title>Federal PKPA Requires Other States to Enforce Custody Orders</title>
        <pubDate>Thu, 02 Feb 2012 11:50:50 +0000</pubDate>
		<description><![CDATA[While the Uniform Child Custody Jurisdiction and Enforcement Act (“UCCJEA”) has been a great benefit to parents, it is unfortunate that the UCCJEA cannot prevent all instances of parental misconduct when it comes to children. Parental kidnapping remains a prevalent crime, with a quarter of a million cases of it occurring each year. In fact, more than 2,000 children are reported missing every day; in the vast majority of cases, law enforcement finds them quickly, but in the remaining cases, most are a result of parental kidnapping. A federal law similar to the UCCJEA (which, though uniform, is adopted state-by-state) requires states to respect child custody determinations made elsewhere. That law is the Parental Kidnapping Prevention Act (“PKPA”). In many respects, the PKPA echoes what the UCCJEA says: The PKPA requires other states to enforce child custody orders that were properly obtained (states must give “full faith and credit” to proper child custody determinations) If states modify another state’s child custody order without complying with the PKPA, then the new determination is not entitled to enforcement in other states Like the UCCJEA, the PKPA emphasizes the child’s “home state” as the state usually with original jurisdiction (see Tuesday’s post about...<br /> <a href="http://www.houstondivorceblog.com/2012/02/federal-pkpa-requires-other-states-to-enforce-custody-orders/">Read More &#187;</a>]]></description>
		<link>http://www.houstondivorceblog.com/2012/02/federal-pkpa-requires-other-states-to-enforce-custody-orders/</link>
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		<title>Emergency Child Custody Orders are Available Out of State</title>
        <pubDate>Wed, 01 Feb 2012 11:50:49 +0000</pubDate>
		<description><![CDATA[The Uniform Child Custody Jurisdiction and Enforcement Act (“UCCJEA”) has helped many parents throughout the country achieve consistent child custody rulings. It helped them avoid losing their children to ex-partners who crossed state lines to take advantage of variations in the law between states. Now that the laws governing interstate child custody issues are the same from state to state, parents have less to worry about, but the need may still arise for an emergency child custody order in the event that a child is in danger. The UCCJEA provides guidance on that as well. The UCCJEA permits ex-parte (when only one side is present at a court hearing) emergency child custody orders under certain circumstances. If a child has been abandoned or a child is in danger, a court in a state that would ordinarily not be able to make a child custody ruling concerning the child would be able to issue a temporary, emergency order for the child’s benefit. Additionally, if no court in any state has made a child custody ruling regarding the child, then the emergency order can remain in effect until the proper state can make a ruling (which may end up being the state...<br /> <a href="http://www.houstondivorceblog.com/2012/02/emergency-child-custody-orders-are-available-out-of-state/">Read More &#187;</a>]]></description>
		<link>http://www.houstondivorceblog.com/2012/02/emergency-child-custody-orders-are-available-out-of-state/</link>
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		<title>Which State Governs in Interstate Child Custody Disputes?</title>
        <pubDate>Tue, 31 Jan 2012 11:50:47 +0000</pubDate>
		<description><![CDATA[In the past, a parent could (and often did) take his or her child across state lines and get a new child custody order granting that parent full child custody. What would follow would often be a lengthy and expensive legal battle over which child custody order was in effect, all while the child in the middle of the dispute bounced between parents and courts. The Uniform Child Custody Jurisdiction and Enforcement Act (“UCCJEA”) changed all this, as the UCCJEA created a standard set of rules that determines which state has initial jurisdiction over a child in a child custody dispute. Home State Has First Priority The state whose courts have original jurisdiction to create a child custody order is often the “home state” of the child, the state where the child has been living. If the child recently left the state (within the past six months), that state will continue to have jurisdiction provided that one of his or her parents continues to live in the state. If the child has been absent from the state for more than six months, that prior home state will not likely have jurisdiction over child custody. What Happens When There is No...<br /> <a href="http://www.houstondivorceblog.com/2012/01/which-state-governs-in-interstate-child-custody-disputes/">Read More &#187;</a>]]></description>
		<link>http://www.houstondivorceblog.com/2012/01/which-state-governs-in-interstate-child-custody-disputes/</link>
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		<title>Interstate Child Custody Dispute? Look to the UCCJEA</title>
        <pubDate>Mon, 30 Jan 2012 11:50:45 +0000</pubDate>
		<description><![CDATA[In the United States, the first place to start for any question regarding interstate child custody is the Uniform Child Custody Jurisdiction and Enforcement Act (“UCCJEA”). Drafted in 1997, the UCCJEA aimed to standardize child custody laws amongst the 50 states, and it has nearly accomplished this – every state except Massachusetts has passed the UCCJEA. With the UCCJEA, parents are no longer able to move their children between states to have a court in one state give a ruling that differed from another state court’s ruling. Here are several of the important functions of the UCCJEA for parents concerned with interstate child custody issues: The UCCJEA determines which state has original jurisdiction for child custody purposes (often the “home state” of the child”) (in tomorrow’s post we will go into more detail how a family can determine which state has original jurisdiction) Once original jurisdiction is established, the UCCJEA does not permit other states to change that initial state’s order unless there has been a significant change in circumstances (for example, the child and parent no longer have any contact with that original state) Other states’ courts do have the power to issue an emergency order under the UCCJEA...<br /> <a href="http://www.houstondivorceblog.com/2012/01/interstate-child-custody-dispute-look-to-the-uccjea/">Read More &#187;</a>]]></description>
		<link>http://www.houstondivorceblog.com/2012/01/interstate-child-custody-dispute-look-to-the-uccjea/</link>
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		<title>Alimony Has Tax Consequences for Recipient and Payor</title>
        <pubDate>Fri, 27 Jan 2012 11:10:11 +0000</pubDate>
		<description><![CDATA[When a court awards alimony (also called spousal support or spousal maintenance), this has tax consequences for both spouses. For the spouse receiving the alimony, he or she must report that as income for tax purposes. For the spouse paying the alimony, he or she is able to deduct those payments, but only if the payments meet the following Internal Revenue Service (“IRS”) requirements: You cannot file a joint return with your ex-spouse You must pay the alimony in the form of cash, check or money order Your ex-spouse has to receive your payment The divorce decree must not state that your payment should not be considered alimony payment If you and your ex-spouse have already formally separated, you cannot be living in the same household You cannot be making the payment after the death of your ex-spouse Your alimony payment cannot be treated as child support or property settlement (both child support and property settlements are not deductible) In addition to child support and property settlements, other examples of payments that would not qualify as alimony include: Payments that come from community property (this is all assets that a couple acquires during the course of their marriage; these assets...<br /> <a href="http://www.houstondivorceblog.com/2012/01/alimony-has-tax-consequences-for-recipient-and-payor/">Read More &#187;</a>]]></description>
		<link>http://www.houstondivorceblog.com/2012/01/alimony-has-tax-consequences-for-recipient-and-payor/</link>
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		<title>Divorce Can Complicate Dependent Tax Exemptions</title>
        <pubDate>Thu, 26 Jan 2012 11:10:11 +0000</pubDate>
		<description><![CDATA[Claiming a child as a dependent on your tax return offers a number of tax advantages like deductions and credits, but who gets to claim dependents is not always straightforward for divorced couples with children. Only one parent can claim each child as a dependent on the parent’s tax return. This is easy to sort out when one parent has complete custody over a child and the other has periodic visitation rights. The situation becomes more complicated when the couple splits time with their children. Here are some of the variations that can change how the Internal Revenue Service (“IRS”) grants dependent exemptions: A divorce decree from before 2008 can specify who gets the dependent exemption. The decree can do this even to give the exemption to the parent who does not have custody. For couples divorcing after 2008, there is an IRS form that permits the custodial parent to give up the exemption. The parent without custody then uses that completed form when filing his or her tax return to use the dependent exemption. If a child spends the same number of nights with both parents over the course of the year, custody (and ordinarily the dependent exemption) goes...<br /> <a href="http://www.houstondivorceblog.com/2012/01/divorce-can-complicate-dependent-tax-exemptions/">Read More &#187;</a>]]></description>
		<link>http://www.houstondivorceblog.com/2012/01/divorce-can-complicate-dependent-tax-exemptions/</link>
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		<title>Use a Prenup to Avoid Tax Problems</title>
        <pubDate>Wed, 25 Jan 2012 11:10:10 +0000</pubDate>
		<description><![CDATA[In addition to their other benefits, prenuptial agreements can help couples decide how to deal with their taxes. Here are two areas that couples often put into prenups regarding their taxes. Income and Deductions Spouses can specify to whom income and wages go. This is particularly useful when one spouse brings a business to the marriage and the other spouse will not be taking part in running the business. In a community property state like Texas, a family law court will generally assume that income acquired during the marriage belongs to the couple’s marital or community property. A prenup can specify that this is not the case and that certain income belongs only to one spouse. Likewise, there may be particular deductions that are available to the couple. The prenup can specify who will make use of the deduction if the couple files separately. Property Transfers and Tax Consequences Couples often want to include a property transfer in their prenup. The transfer can take place either before they marry or after they divorce. The timing of the transfer will have tax consequences for the couple. Suppose a wife transfers property to her husband before marriage, and, in exchange, the husband...<br /> <a href="http://www.houstondivorceblog.com/2012/01/use-a-prenup-to-avoid-tax-problems/">Read More &#187;</a>]]></description>
		<link>http://www.houstondivorceblog.com/2012/01/use-a-prenup-to-avoid-tax-problems/</link>
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		<title>Divorcing Couples Need to Choose Head of Household Status</title>
        <pubDate>Tue, 24 Jan 2012 11:10:09 +0000</pubDate>
		<description><![CDATA[For the purposes of their taxes, spouses are single for the entire year during which their divorce becomes final (this means that if your divorce became final on December 31, 2011, for tax purposes, you and your spouse were not married for all of 2011). Divorced spouses have two options when it comes to taxes for their divorce year – file as “single” or as “head of household.” While the most tax benefits are generally available for married couples filing jointly, the next best option for a spouse would be to file as “head of household.” In order to qualify as the “head of household,” a spouse (and the couple in general) does have to meet certain conditions: The two spouses must have lived separately for the past six months The spouse requesting “head of household” status must use his or her home as the main residence for dependents like children or elderly parents (note, though, that the rules for this requirement are complex and filed with exceptions, as, for example, dependent blood relatives do not have to live with you for the entire year for you to qualify as “head of household”) The requesting spouse must have paid more...<br /> <a href="http://www.houstondivorceblog.com/2012/01/divorcing-couples-need-to-choose-head-of-household-status/">Read More &#187;</a>]]></description>
		<link>http://www.houstondivorceblog.com/2012/01/divorcing-couples-need-to-choose-head-of-household-status/</link>
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