I recently posted a page containing the power point slides from my 2010 presentation to the Pennsylvania Bar Institute. The conversion from MacBook to PowerPoint to SlideShare is apparently buggy, so I will have to re-post...
Court Decisions
What’s the Hullabaloo about Balicki?
In Balicki v. Balicki, 2010 Pa.Super.134 (2010), the Superior Court affirmed the trial court’s decision to discount the value of an insurance business, based on the hypothetical income taxes that would be incurred by...
Lump Sum Divorce Payment: Exempt Property in Bankruptcy
In Re Miller, 424 B.R. 171 (M.D. Pa. 2010) Wife/Debtor filed a chapter 13 bankruptcy petition, in which she attempted to classify an “income maintenance award” of $88,500 received in a divorce decree as property exempted...
Blazer: Double Dip Still Moribund in California
Last year I had the privilege of attending the BVR/Morningstar Summit on Best Practices in Business Valuation in Divorce, which will be held this month in Chicago. Unfortunately I have to miss it this year as I will be...
Alimony Tax Gross-Up Approved
In Balicki v. Balicki, 2010 PA Super. 134 (July 30, 2010), the Superior Court considered the husband’s argument that the alimony order provided more income to his ex-wife than she could spend (as shown by her budgetary...