Ordinarily, the transfer of property comes with some sort of tax consequences. Since divorces can involve a lot of property transfer, you might expect complicated taxes surrounding them. Fortunately, the IRS exempts from taxation most property exchanges that take place in a divorce; however, appreciated assets, like stocks, and retirement accounts both come with particular tax issues.

General Tax Rules

Section 1041 of the Internal Revenue Code governs transfers between spouses and transfers related to divorces. The law generally exempts transfers so long as the transfer happens prior to the finalization of the divorce. The code also excuses transfers made after the divorce, so long as they are “incident” to it. A transfer counts as incident when it occurs within one year of the end of the marriage, or within six years of the end of the marriage if the divorce agreement requires such a transfer.

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More and more families in the United States are international in composition, with at least one member of the family a non-citizen. It is under these circumstances that the United States Supreme Court will hear Lozano v. Alvarez, a case concerning the Hague Convention on the Civil Aspects of International Child Abduction. The Hague Convention on the Civil Aspects of International Child Abduction is a multilateral treaty that provides means to return a child abducted abroad by a parent from one country to another.

 In this case, Diana Alvarez was in a relationship with Manuel Lozano in London nearly ten years ago after both left Columbia. After having a child, their relationship began to fall apart. Ms. Alvarez claimed that Mr. Lozano was abusive, and eventually left London to live with her sister in New York City. After nearly 16 months, Mr. Lozano filed a petition under the Hague Convention on the Civil Aspects of International Child Abduction for a return of their child to London and a court managed custody determination. The Supreme Court will have to decide whether an exception to the Convention should apply in this case.  While normally a court is obliged to return a child that was abducted after a petition is filed under the Convention, Article 12 excepts-out petitions that have been filed after one year of the child leaving her home country. The defendant must also show evidence that the child is settled in her new environment and returning the child to her home country would not be in her best interests. The court will investigate whether the one-year filing period requirement may be suspended when the parent that left with the child hides their whereabouts. The decision will have an impact on many families in the United States. It is not unheard of for parents of children with non-U.S. citizenship to return to their home country after leaving a spouse.  If you or someone you know is concerned that a child may be abducted and taken to another country, or if you have any other concerns regarding your rights as a parent, contact an Illinois family law attorney today.  The Andrew Cores Family Law Group has provided people in Illinois with representation for nearly 20 years, and we are confident in our ability to answer your questions quickly and effectively today.

If you are your partner agree on some subjects related to the divorce but are torn on child custody, mediation may offer an alternative method that allows for an expeditious solution and civil relations with the other party. Some couples don’t want the added complication and expense of going through litigation, and mediation provides a forum with a neutral third-party mediator focused on helping you reach a resolution.

Illinois Supreme Court rules indicate the importance of child custody proceedings that are child-focused, fair, and expeditious. The Supreme Court has continued to research and expand mediation efforts across the state with regard to child custody.

Mediation is non-adversarial, and the mediator does not take sides. The neutral atmosphere tends to keep parents focused on an end goal together. This can lay the groundwork for a civil communication procedure between parents post-divorce. When parents have had practice interacting appropriately, it makes transitioning the children from one parent to another for visitation and custody much easier and limits the tension that children might experience as they adjust to their new life.

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Single parents often face issues when attempting to manage their busy schedules while meeting the demands of childcare. Until recently, parents with custody of a child could arrange for childcare as they saw fit. But, Illinois law changed on January 1, 2014.

The state legislature modified part of the Illinois Marriage and Dissolution of Marriage Act to give the child's other parent a right of first refusal for childcare in some circumstances. This means that the one parent must check with the other to see if they would like to care for the child before securing other care. However, not every parent receives this right of first refusal. Instead, the law leaves it to the discretion of the courts.

 The Right of First Refusal The legislature added the right of first refusal to the law in order to give courts the ability to allow parents to spend more time with their children. However, the courts must make the decision to award this right of first refusal “consistent with the best interest of the child.” Additionally, not all parents qualify for the right. Instead, the judge can only give a right of first refusal to a parent with joint custody of the child or with visitation rights. If the judge chooses to grant a right of first refusal, then control passes to the child's parents to determine its terms. The law suggests several provisions that the terms of the right should include, such as:

• The length of time the child would be cared for;
• The method of notification for the parent, and their response; and
• Transportation requirements.

But, if the parents cannot agree on how the right should work, or if they come up with a plan that the judge thinks does not benefit the child, then the judge may impose their own terms.  Types of Childcare that Trigger the Right Most types of childcare trigger the right of first refusal. It does not simply apply to hiring a sitter. Any “substitute childcare provider” falls under the ambit of the law. However, the law does carve out a small exception to the right in that the parent caring for the child does not have to offer the other parent the option of taking over if an emergency causes the parent to need childcare on short notice. If you are currently engaged in a custody dispute or divorce contact a DuPage County family law attorney. Their knowledge and experience can ensure that you and your interests are adequately represented in court.

When considering a divorce, many people concern themselves with the division of their marital property. While this is an important thing to worry about, the courts will divide more than just the couple’s assets. The judge will also mete out the marital debts to each of the spouses. However, the law does not make spouses responsible for the entirety of each other’s debt. Instead, the Illinois Rights of Married Persons Act clarifies which debts qualify as marital and which debts fall solely to one spouse.

Which Debts Get Divided?

The court will divide up a couple’s marital debts, while leaving each spouse solely responsible for their non-marital debt. That still leaves the question of which debts fall into which category. Generally speaking, marital debts are debts that both spouses acquire jointly or debts one spouse acquires for the family. For example, many spouses have joint credit cards. Since both spouses put their name on the card, they both agreed to bear responsibility for the debt.

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