Cincinnati Family Law & Divorce Blog: Kentucky—Presumption of Equal Time and Joint Custody

On July 14, 2018, Kentucky amended its custody laws enacting a legal presumption that joint custody and equal parenting time is in the best interest of the child under KRS 403.270. While many Kentucky Judges have informally applied such a presumption in divorce and custody matters in the past, this statute now makes it clear that the Courts must start with this presumption in all cases. It is important to note that this presumption is rebuttable by a preponderance of evidence. Therefore, parties still have the opportunity to present evidence to the Court demonstrating that joint custody and equal parenting time are not in the best interest of their child or children.  In making any determination, the Court will consider the best interest factors as identified in KRS 403.270, some of which include the wishes of the parents, the wishes of the child with due consideration given to the influence...

Cincinnati Family Law & Divorce Blog: What is Changing in 2019 with Ohio Child Support?

Big changes are coming to the calculation of child support in Ohio. A bill has passed modifying the child support guidelines that have been in place since the 1980s. The new statute and worksheet are effective March 29, 2019. A few of the major changes include:   The tables used to determine the amount of child support needed for each child was updated. This means that the same combined incomes may now result in a different child support obligation. There is a self -sufficiency reserve to cap child support orders regardless of the number of children. This reserve changes based on income. The guideline tables now include combined gross income up to $300,000. Under the pre-2019 law, this maximum was $150,000. Automatic child support reduction from the guideline of 10% for a parent exercising more than 90 overnights per year. The factors a court can consider to deviate from the guideline...

Cincinnati Family Law & Divorce Blog: Spousal Support Will No Longer Be Tax Deductible in 2019

Until the passage of the Tax Cuts and Jobs Act of 2017, spousal support payments were tax-deductible to the payor and taxable income to the payee. Now, that will change. For all spousal support orders entered after December 31, 2018, spousal support will no longer be tax deductible to the payor spouse and will be tax free to the payee spouse.   This change will have significant impacts on the amount of overall cash available to divorcing families. In most cases, the payor of spousal support is in a higher tax bracket and the payee is in a lower bracket. Thus, when the support is taxed to the payee, a lower total amount of tax is collected. Now, tax on spousal support payments will be paid by the party in the higher tax bracket, resulting in more overall tax being paid on the support funds and less after-tax cash available to the...

Cincinnati Family Law & Divorce Blog: How are Temporary Custody, Support and Parenting Time Determined in a Pending Divorce?

Upon filing for divorce in Ohio, the filing party or the responding party can request temporary orders from the Court regarding the custody of minor child(ren), parenting time, child support, spousal support and the payment of marital expenses. In order for the Court to issue any temporary orders regarding custody, parenting time, child support and/or spousal support, the parties must be living separate and apart at the time of the request. If the parties are still residing together, the Court can issue temporary orders regarding the payment of household expenses and debts. The process for requesting temporary orders and deadlines for responses differ between the counties. For this reason it is imperative to know the Court’s local rules and procedures in your county. Furthermore, if you and your spouse reside in different counties, the local rules of each county may impact your decision regarding where to file. In Hamilton and Clermont...

Cincinnati Family Law & Divorce Blog: Important Tax Law Changes for Claiming Children as Dependents

At the end of 2017, Congress enacted the Tax Cuts and Jobs Act and many of these sweeping changes have a direct impact on those going through a family law issue. This blog post will attempt to outline the changes on how children are claimed for tax purposes. However, there are many other changes to the tax code that may impact your case that are not discussed here. It is important for you to talk to a local family law attorney and/or tax professional to review the situation based on your individual circumstances. One question that often comes up for a divorcing or separating couple is: which parent is permitted to claim the child as a dependent for tax purposes.  Divorcing couples can reach an agreement, or the court will order which parent can claim the child for tax purposes. This is an important tool for negotiation and litigation because claiming...