Jillian DiLaura McGuire Archives - Mackenzie Hughes LLP.

Custody in the Time of COVID-19

In the past month, New Yorkers have been told to shelter-in-place and self-quarantine in an effort to mitigate the spread of the COVID-19 virus and “flatten the curve.” Non-essential workers are working from home while others are unfortunately laid off or furloughed as businesses temporarily shutter their doors. It is an uncertain time for us…

Collaborative Law: An alternative to consider when facing Divorce

Separation and divorce can be an overwhelming and terrifying process. In an instant, everything you hold nearest and dearest – your children, your home, your business, your money – is being examined, considered, and divided. This process is overseen by a judge, a person you have never met, who does not know you, and who…

New Tax Bill Drastically Changes Treatment Of Alimony

For the last seventy-five years, a spouse paying alimony (also known as “maintenance” or “spousal support” in New York and many other jurisdictions) has been able to deduct the alimony award from his or her tax return each year. Likewise, the spouse receiving the maintenance has the obligation to include the total amount of alimony…

Same Sex Marriage in New York after Obergefell v. Hodges: What Now?

There has been a tremendous sea change across the United States as it relates to same sex marriage, the majority of which has taken place almost entirely within the last decade. In the past three years alone, nearly two dozen states offered their residents some form of same sex union for the first time. On…

The ABCs of QDROs

When a couple is going through a divorce, one important consideration is the division of assets, which frequently includes retirement assets such as 401(k)s, pensions, and other plans. To effectuate the division of these plans, typically a specific document called a Qualified Domestic Relations Order (QDRO) is required. The individual requirements of a QDRO are…

MATRO 101: What is “Separate” v. “Marital” Property?

In the event of a divorce, property that was acquired during the marriage or with marital funds is typically deemed “marital” and is equitably divided. However, there are certain exceptions for property that is considered “separate” or “non-marital” in nature. Separate (non-marital) property is defined as one of the following: