NEW TAX LAW'S IMPACT ON GA CHILD SUPPORT & ALIMONY; MULTIPLE WORKSHEETS; CHILD CARE OFF WORKSHEETS

Attend one or both sessions in Richmond Hill,
just outside of Savannah

Session 1:

NEW TAX LAW'S

IMPACT ON GA CHILD

SUPPORT & ALIMONY;

NEW GEORGIA CHILD

SUPPORT STATUTE

PLUS RECENTLY ENATED CODE ON USE OF MULTIPLE WORKSHEETS, CHILD CARE OFF WORKSHEET & IMPUTED INCOME

Friday Afternoon, August 10, 2018

Richmond Hill City Center, Richmond Hill, GA

Session 2:

GEORGIA CHILD SUPPORT

GUIDELINES:

DEVIATIONS STRATAGIES &

PRACTICAL APPLICATIONS


FOCUS ON PROCEDURAL AND ECONOMIC BASICS FOR DEVIATING, DETAIL ON HIGHER LEVELS DEVIATIONS & UNDERLYING FACTS

Friday Afternoon, August 11, 2018

Richmond Hill City Center, Richmond Hill, GA

Sponsored by:

Rogers Economics, Inc.

Peachtree City, GA 30269

RogersEconomics.com

678-364-9105


3 regular CLE hours for GA attorneys

for each session. Attend one or

both sessions.


Richmond Hill City Center

Rogers Economics is pleased to present two CLE seminars back-to-back in Richmond Hill, just outside of Savannah. Each session covers different topics and is for 3 regular CLE hours for Georgia attorneys. You can attend one session or both sessions. One of each is conveniently during the workweek for those needing to keep weekend time for family and one during the weekend for those having trouble getting away from the work schedule.

  • The first session focuses on the impact of new tax law on divorce and child support-and issues recently addressed in new GA legislation of which a key part was enacted for imputed income. Although not revised this year, multiple worksheets and day care off worksheet are key issues and covered in Friday's seminar.

  • The second session goes back to basic issues on Income Shares application, including proper procedure for deviating in general and specific requirements for some deviation factors. Economic issues are discussed in terms of legal standard for rebuttal. Both sessions make use of the included Excel deviation calculator (for creating copy and paste exhibits) developed by Rogers Economics. However, the second session is perfect for those new to child support determination in Georgia and for those wanting to strengthen their skills.

A little more datail about each session follows, along with the agenda for each.


Session 1: Friday Afternoon Session

The Tax Cuts and Jobs Act of 2017 made dramatic changes to tax law which significantly impact families with children. These changes have already taken effect in 2018 and make a major difference in the cost of raising children. Although child dependency exemptions have disappeared, child tax credits are up sharply, along with standard deductions. This shift in the burden of child costs is not taken into account presumptively in child support awards.

The new law also reverses how payment and receipt of alimony is treated as income tax deductions. Starting with divorces taking place in 2019, the payor is no longer allowed to treat alimony payments as a tax deduction and the recipient no longer pays income tax on alimony received. New tax code affects the application of the "needs and ability to pay" standard for determining alimony.

Recent appellate opinion has spotlighted the presumptive requirement of submitting multiple child support worksheets when more than one child is involved in child support determination. Submitting multiple worksheets for a child support case clearly makes life more difficult for the parties involved, the attorneys, and the court. This seminar covers ways to simplify the daily process of preparation by attorneys or staff as well as problems that are typical in preparation of worksheets. Following procedure is always a critical issue-especially if there is potential for appeal. There will be emphasis on procedures as outlined in code and appellate opinion.

Also due to increased interest in the issue and legislation possibly being submitted by the Georgia Commission on Child Support, moving child care off the worksheet also is discussed. This includes how a presumptive add-on can be moved to off worksheet with current guideline procedure and not waiting on new legislation.

The seminar additionally includes:

  • Key documents on new tax code.
  • Case law from Georgia and other states on issues involving child-related tax benefits.
  • Appellate opinion from Georgia on multiple worksheet issues.
  • A check list for preparing multiple worksheets.

Session 2: Saturday Morning Session

This seminar on child support deviation strategies has been updated. This course still includes a foundation for learning the Income Shares methodology. Emphasis is on procedure to ensure passing muster with the Court.

Updates include: tips and documents to improve handling daily office work related to child support cases, recent appellate opinions, and expanded materials on underlying assumptions of the guidelines. As always, a broad range of deviation strategies are covered-including for high income cases. Materials are useful for custodial and noncustodial parents. Very new additions to the seminar include imputed income issues and parenting time deviation approaches used by other states for guidance in Georgia.

This seminar condenses key issues on making sure you comply with procedures for deviating. Then the focus shifts to how to quickly build analysis and exhibits for your Word documents for court room arguments. The seminar shows you how to quickly become comfortable using the seminar's Excel software for deviation exhibits. Strengthen your arguments and give the judge a place to hang his or her hat.

Can you readily explain what your deviation amounts are based upon?

When your client provides last minute updated information for the child support worksheet or financial affidavit, can you instantly rework not just the financial affidavit but your deviation exhibits?

This seminar's software helps you take care of these ongoing recalculation needs and bolsters your courtroom presentations.

Although the seminar has been condensed and into a 3-hour crash course version, the seminar materials are still feature length. The updated seminar tools include a brand new Excel version of the deviation calculator which covers more deviation factors. The new version covers: parenting time, life insurance, other health-related insurance, travel expenses, child care tax credits and child tax credits. Importantly, you can copy and paste all exhibits into Word!

The seminar additionally includes:

  • Case law from Georgia on deviating as well as from long-standing Income Shares states.
  • A check list for deviating and helping to ensure supporting exhibits are appropriate.
  • Easy to use software to simplify creating exhibits to support deviation arguments. The updated seminar has an Excel version of the deviation calculator which covers more deviation factors and is easy to use for copying and pasting exhibit tables. The latest version covers: parenting time, life insurance, other health-related insurance, travel expenses, child care tax credits, and child tax credits. For parenting time analysis, a new feature is "what if" presumptive awards were based on selected states with presumptive parenting time formulas. Importantly, you can copy and paste all exhibits into Word for exhibits! Minimal Excel experienced needed!
  • The latest version of the seminar has sections focusing on day-to-day maintenance of case information and analysis.
  • Additional resource materials, including an Excel version of the required financial affidavit and an Excel parenting time calculator.

What stands out about this seminar is that the strategies are documented-with underlying studies, statutes and case law from Georgia and other states, and apply rational methodologies.

  • Click here for seminar detailed information, agendas, and registration for one or both sessions
  • Click here for just agendas and registration forms only for one or both sessions.

Economist and expert witness R. Mark Rogers shares his experience from working with clients in Georgia and over twenty other states nationally on economic issues of child support and alimony.