MN FAMILY LAW FINANCIAL DESKBOOK WITH EFORMBOOK - LINKEDLAW
LinkedLaw Deskbook
ITEM #:  60098500   |   PUBLISHED:  JULY 1, 2020
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Minnesota Family Law Financial Deskbook with eFormbook, 3rd Edition

Edited by Jana Aune Deach, Thomas W. Harjes & Karen T. Kugler

A talented group of attorneys and financial experts with specialized knowledge of the financial implications of divorce and other family law matters have contributed insight to the Minnesota Family Law Financial Deskbook with eFormbook. It is a one-stop guide to determining gross income, tracing assets, valuing businesses and real estate, tax planning, calculating child support and maintenance, avoiding mistakes when dealing with the financial aspects of divorce, and more. The third edition also includes an eFormbook, accessible through your online account with Minnesota CLE, and 42 downloadable, editable forms! Enhanced by practice tips and commentary – making it feel as though the experts are right there in the office with you – the Minnesota Family Law Financial Deskbook is the most user-friendly, comprehensive authority on financial matters related to divorce.


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CHAPTER 1
Child Support
Introduction; Overview of Child Support in Minnesota; What is Child Support?; Income Defined; Computation of Child Support; Tax Dependency Exemptions; Spousal Maintenance and Its Effect on Child Support; Unique Situations; Deviation from Guideline Support; Modification of Child Support; Six-Month Review; Cost of Living Adjustments (COLA); Overpayments; Past Child Support and Child Support Arrears; Retroactivity of Order; Uniform Interstate Family Support Act (Jurisdiction Issues); Child Support Enforcement and Security Upon Death; Child Support Task Force; Conclusion; Appendix A – Parenting Expense Adjustment Example; Appendix B – Significant Changes to Chapter 518A Since 2015
– Karen T. Kugler, Laurie A. Mack & Lymari J. Santana 

CHAPTER 2
Spousal Maintenance
Introduction; Spousal Maintenance is Statutory, But…; Is there a Case for Spousal Maintenance?; Determining the Amount of Spousal Maintenance; Determining the Duration of Spousal Maintenance; Special Considerations in the Amount and Duration of Spousal Maintenance; Modification of Spousal Maintenance
– Susan C. Rhode & Lisa T. Spencer

CHAPTER 3
Determining Gross Income for Maintenance and Support
Introduction; What is Income for Support Purposes?; Types of Income Relevant to Determining Spousal Maintenance and Child Support; Issues Specific to Child Support; Income Tax Issues; Unreported Income; Court Cases; Practice Aids; Appendix A – Pay Stub; Appendix B – Schedule of After-Tax Cash Flow; Appendix C – Self Employed Individual, Income for Support Purposes
– Karen Kritta

CHAPTER 4
Advanced Property and Maintenance Issues
Introduction; Valuation Date: Unequal Property Divisions – When and How Are They Appropriate Under the Law?; Lump-Sum Spousal Maintenance Payments; Interrelationship Between Property Divisions and Lump-Sum Spousal Maintenance; Approaches to Settlement: The Big Pictures – Do Not Forget Creativity; Conclusion; Appendix A – Bench & Bar Examples of Disproportionate Property Divisions, Lump-Sum Maintenance, or Buyouts of Spousal Maintenance; Appendix B – Exploring Different Approaches to Settlement
– Jana Aune Deach & Brittney M. Miller

CHAPTER 5
Pension Valuation and Division in Divorce
Introduction; Types of Retirement Plans; Types of Defined Benefit Pension Plans; Types of Employers that Offer Defined Benefit Pension Plans; Defined Benefit Plans – Actuarial and Other Considerations
– Jill M. Urdahl

CHAPTER 6
QDROs and Treatment of Fringe Benefits in Divorce
Retirement Benefits – Qualified Retirement Plans; Company-Sponsored Life Insurance; COBRA; Qualified Medical Child Support Orders; Cafeteria Plans; Nonqualified Deferred Compensation Plans; Health Savings Accounts; Appendix A – Sample Procedures Upon Receipt of a Proposed QDRO
– Debra J. Linder

CHAPTER 7
Advanced Issues in Pension and Benefits Division
Introduction; Terms to Know; Defined Benefit Pension Plans; Survivor Benefits; State and Local Governments; Federal Employee Retirement System; QDRO Timing; Individual Retirement Accounts; Miscellaneous Retirement Issues; Conclusion;
– Thomas M. Hughes

CHAPTER 8
Real Estate Valuation and Division
Introduction; What the Attorney Needs to Know; Defining the Valuation Purpose; Determining the Date of Value; The Appraisal Process; Understanding and Using Uniform Standards of Professional Appraisal Practice; Highest and Best Use of the Property; The Approaches to Value; Report Reconciliation; Other Considerations in Marriage Dissolutions; Valuing a Partial (Fractional) Interest in Real Estate; Attorney Preparation and Selection of Appraiser; Litigation Involving Real Estate Values; The Use of Neutrals in Divorce Cases; Making the Appraisal More Persuasive; Conclusion; Appendix A – Standards Rules and Report Comparison Charts
– Madeline Strachota & Robert J. Strachota

CHAPTER 9
Business Valuation and Division
Introduction; Valuation Date; Standard of Value; Factors Affecting Value; Analysis Framework – Financial Statement Adjustments; Valuation Approaches; Valuation Premiums and Discounts; Other Valuation Issues in the Divorce Context
– Jennifer L. Loeffler & Patrick K. Schmidt

CHAPTER 10
Special Business Valuation Issues
Introduction; Minnesota’s Seminal Valuation Case: Nardini v. Nardini, 414 N.W.2d 184 (Minn. 1987); Personal Versus Professional (Business) Goodwill; The Impact of a Buy-Sell Agreement; Key Person Discount; Effect of Built-In Income Taxes; Nonmarital Issues Related to Business Interests; Special Issues Related to Pass-Through Entities; Should a Business Owner Be Protected from a Possible “Double Dip?”; Common Mistakes Lawyers Make When Dealing with Business Valuation Issues; Other Valuation Issues; Appendix A – Revenue Ruling 59-60, 1959-1 C.B. 237, 26 U.S.C.  § 2031
– Andrew F. Brower 

CHAPTER 11
Tax Issues for Family Lawyers
Introduction; Tax Planning Related to the Dependency Exemption; Tax Planning Related to the Child Tax Credit; Tax Planning Related to Head of Household Filing Status; Tax Planning Related to Family Support; Valuation of Property and Discounts for Taxes; Tax Principles Related to Property Divisions; Other Tax Issues
– Mitchell A. Hiley & Bret Van Norman

CHAPTER 12
Nonmarital Claims and Tracing
Introduction; Statutory Definitions; Case Law Definitions – Increase in Value; Burden of Proof; Character of Nonmarital Property – Tracing Issues; Invading Nonmarital Property; Conclusion
– Thomas W. Harjes & Ben M. Henschel

CHAPTER 13
Financial Issues in Antenuptial and Postnuptial Agreements
Introduction; Minnesota Statutory Basis and Requirements; Minnesota Case Law on Spousal Maintenance and Attorney’s Fees; Reasons for an Antenuptial and/or a Postnuptial Agreement; Drafting the Antenuptial or Postnuptial Agreement; Amending or Revoking Antenuptial or Postnuptial Agreements; Execution of the Antenuptial or Postnuptial Agreement; Enforcing/Challenging Antenuptial or Postnuptial Agreements; Conclusion
– James J. Vedder  

CHAPTER 14
Treatment of Equity-Based Awards in Divorce
Equity-Based Compensation – Generally; Types of Equity-Based Compensation Awards; Eligibility for Awards; Common Provisions of Awards; Stock Options; Restricted Stock; Stock Appreciation Rights; Restrictions on Transferability; Tax Treatment; Issues in Divorce; Practical Suggestions; Appendix A – Gross Income Transfers of Property Incident to Divorce: Revenue Ruling 2002-22, Internal Revenue Bulletin 2002-19 at 849; Appendix B – Federal Insurance Contributions Act (FICA), Options and Deferred Compensation Transfer on Divorce: Revenue Ruling 2004-60, Internal Revenue Bulletin 2004-24 at 1051; Appendix C – I.R.S. Private Letter Ruling 13030-04 (2005)
– Elizabeth Bryant & Debra J. Linder

CHAPTER 15
Financial Issues in Farm Divorces
Initial Considerations – Financial Viability; Discovery; Valuation Date; Proving Value – Evidence of Value; Nonmarital Claims; Agricultural Produce – Income or Asset?; Farm-Related Debt; Bankruptcy; Tax Issues; Taxes and Tax Rates; Tax Planning; Proving Tax Consequences; Child Support and Maintenance; Temporary Relief; Division of Assets and Liabilities; Disproportionate Property Division; Post-Trial Considerations; Conclusion
– Raymond Walz

CHAPTER 16
Financial Discovery and Submissions
Introduction; Financial Discovery; Financial Submissions to the Court
– Elizabeth Bryant

CHAPTER 17
Bankruptcy and Divorce
Introduction to Bankruptcy Law; Types of Bankruptcy; Types of Claims; Property of the Estate; Exemptions; The Automatic Stay; Discharge and Dischargeability; The Intersection Between Bankruptcy and Family Law; Practical Tips for Family Law Practitioners; Conclusion; Appendix A – Property Individual Debtors Can Shield from Judgments and Collections in Bankruptcy
– Kenneth Corey Edstrom

CHAPTER 18
Working With Financial Experts
When to Use a Financial Expert; Should a Party Use Their Own Expert or a Neutral Expert?; Court-Appointed Neutral Experts; Expert Reports and Files; Discovery of Expert Information; Discovery of Attorney’s Communications to Experts; Deposing the Opposing Expert; Trial Overview; Direct Examination of Experts; Cross-Examination of Experts
– Alan C. Eidsness & Jaime Driggs

CHAPTER 19
Family Law and the Military
Introduction; Determining Active Service; Commencing the Divorce Action; Spousal and Family Support Regulations; Child Custody; Retirement Calculations and Other Property Division; Disability Compensation Issues; Survivor Benefit Plan; Military Pension Division Orders; Other Pension Issues; Appendix A – Army National Guard Retirement Points History Statement
– Johanna P. Clyborne

CHAPTER 20
Social Security
Introduction; Programs for Social Security Disability Benefits; The Process of Obtaining Social Security Disability Benefits; How to Qualify for Social Security Disability Benefits; Short-Term Disability; Social Security Benefits for Children; The Effect of Spousal Maintenance on Social Security Benefits; Social Security and Child Support; Loss of Social Security Disability Benefits; Evidence Found in a Social Security Disability File; Back Pay and Other Assets Attributable to Social Security; Overpayments; Social Security Retirement Benefits; Derivative Benefits for Former Spouses; Social Security and Special Needs Children; Collecting Spousal Maintenance and Child Support from Social Security Benefits; Social Security Legal Resources; Railroad Benefits; Disability Benefits Provided by Private Employers; Appendix A – Medicaid Eligibility Determination by State
– Karen T. Kugler

Table of Authorities
Subject Index

CHAPTER 1
Child Support

  • Form 1-01 - General “Findings of Fact” Language Applicable to the Child Support Law in a Marital Dissolution 
  • Form 1-02 - General “Conclusions of Law” Language Applicable to the Child Support Law in a Marital Dissolution 
  • Form 1-03 - Equivalent Levels of Living Worksheet

CHAPTER 3
Determining Gross Income for Maintenance and Support

  • Form 3-01 – IRS Form 1040 U.S. Individual Tax Return 
  • Form 3-02 – IRS Form 1040 or 1040-SR – Schedule A 
  • Form 3-03 – IRS Form 1040 or 1040-SR – Schedule B 
  • Form 3-04 – IRS Form 1040 or 1040-SR – Schedule C 
  • Form 3-05 – IRS Form 1040 or 1040-SR – Schedule D 
  • Form 3-06 – IRS Form 1040 or 1040-SR – Schedule E  
  • Form 3-07 – IRS Form 1040 or 1040-SR – Schedule F 
  • Form 3-08 – IRS Form 4562  
  • Form 3-09 – IRS Form 1040 or 1040-SR – Schedule 1  
  • Form 3-10 – IRS Form 1040 or 1040-SR – Schedule 2  
  • Form 3-11 – IRS Form 1040 or 1040-SR – Schedule 3  
  • Form 3-12 – IRS Form 1120-S U.S. Income Tax Return for an S Corporation  
  • Form 3-13 – IRS Form 1120-S Schedule K-1  
  • Form 3-14 – IRS Form 1125-A Cost of Goods Sold  
  • Form 3-15 – IRS Form 1065 U.S. Return of Partnership Income 
  • Form 3-16 – IRS Form 1065 Schedule K-1 

CHAPTER 6
QDROs and Treatment of Fringe Benefits in Divorce

  • Form 6-01 – Qualified Domestic Relations Order for Defined Contribution Plan

CHAPTER 7
Advanced Issues in Pension and Benefits Division

  • Form 7-01 – Sample IRA Letter of Instruction

CHAPTER 14
Treatment of Equity-Based Awards in Divorce

  • Form 14-01 – Sample Judgment and Decree Provision for Restricted Stock Units

CHAPTER 16
Financial Discovery and Submissions

  • Form 16-01 – Sworn Statement of Assets, Liabilities, and Income
  • Form 16-02 – Interrogatories
  • Form 16-03 – Request for Production of Documents
  • Form 16-04 – Request for Admissions
  • Form 16-05 – Notice of Taking Deposition
  • Form 16-06 – Notice of Motion and Motion
  • Form 16-07 – Parenting/Financial Disclosure Statement
  • Form 16-08 – Confidential Financial Source Documents
  • Form 16-09 – Certificate of Settlement Efforts

CHAPTER 18
Working With Financial Experts

  • Form 18-01 – First Sample Order Appointing Rule 706 Expert
  • Form 18-02 – Second Sample Order Appointing Rule 706 Expert

CHAPTER 19
Family Law and the Military

  • Form 19-01 – Servicemembers Affidavit for Stay of Proceedings
  • Form 19-02 – Commander’s Affidavit for Stay of Proceedings
  • Form 19-03 – Servicemembers Civil Relief Act Waiver of Rights
  • Form 19-04 – Active Duty Military Pension Order – Months
  • Form 19-05 – Reserve Military Pension Order – Points – No SBP 
  • Form 19-06 – Reserve Military Pension Order – Points – SBP Shift 
  • Form 19-07 – Retirement Benefits Court Order 

CHAPTER 20
Social Security

  • Form 20-01 – Physical Functional Capacity Assessment Form (OMB No. 0960-0431)
  • Form 20-02 – Mental Residual Functional Capacity Assessment Form (OMB No. 0960-0431)

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