Module 7: Spousal and Child Support Flashcards
Which of the following will occur if either the “six-month rule” or the “multiple-reduction rule” applies?
Spousal support will be treated as child support.
I HATE these outdated questions!!!!!
Rehabilitative maintenance provides which of the following types of financial help?
Temporary until the recipient is able to earn sufficient income
The purpose of rehabilitative maintenance is to provide temporary financial help until the recipient is able to earn enough to be self-sufficient.
What does a judge generally consider when awarding child support?
The child support guidelines
All states have child support guidelines, which help the courts decide the amount of child support to be paid. The courts in each state have the power to deviate from the child support guidelines and award a different amount; the state statutes set out the acceptable deviations.
Which of the following is always modifiable?
A) Dissolution of the marriage
B) Spousal support
C) Property division
D) Child support
D) Child support
Since circumstances can change after the divorce is final, child support is always modifiable.
What is the governing code section that permits the custodial parent to take the Earned Income Tax Credit?
Can the custodial parent transfer the dependency exemption to the non-custodial parent?
The dependency exemption can be transferred for one or more years.
The custodial parent can transfer the dependency exemption every year or for multiple years.
What tax benefits does the non-custodial parent qualify for?
The non-custodial parent can only qualify for the child tax credit, not any of the other benefits.
The treatment of maintenance after the TCJA of 2017 is:
Not deductible to the payor and tax-free income to the recipient
Income Shares Model
The Income Shares Model combines the income of both parents and the presumptive child support obligation is prorated between the parents based on their percentage of the combined income.
Percentage of Income Model
The Percentage of Income Model sets support as a percentage of only the noncustodial parent’s income; the custodial parent’s income is not considered.
Melson Formula
The Melson Formula is a variation of the Income Shares Model, which incorporates several public policy judgments designed to ensure that each parent’s basic needs are met in addition to the children’s.
Dave is ordered to pay lifetime spousal support and child support payments to his ex-wife, Sheila. Life insurance would be required in which situation?
If the judge requires it in his or her order
Life insurance is only required if the judge orders it. It can be used to protect both child support and spousal support payments.
What criteria is used by a judge to use to determine the ability to pay spousal support?
The payor’s income and ability to pay
To determine the ability to pay spousal support, the judge considers whether the payor can afford to pay what is needed and still have enough to live on.
What is appropriate criteria for a judge to use to determine the need for spousal support?
The recipient’s expenses less the recipient’s income
IRS governing code section that permits the custodial parent to take the Earned Income Tax Credit?
The Earned Income Tax Credit is governed by IRC §32.
