Tracey Smith and Callie Walton, Family Lawyers

02/15/2023

CHILD SUPPORT: Mandatory Credit for Time Sharing! KRS 403.212, Kentucky's Child Support law, was modified in 3/2021, effective 3/1/22, giving parents who share time with their Children the right to seek a credit against a child support obligation based upon the time they have the Children. Deviating from the standard Child Support amount was previously within the Court's discretion, but in an unpublished case, the Court of Appeals held that deviation is mandatory. See Bates v. Bates, 2022 Ky. App. Unpub. LEXIS 298, at *29-30 (Ct. App. May 27, 2022). We post this now because the law, if untouched this General Assembly Session, will change again effective 3/23, putting into place a set method for calculating the credit based upon time sharing. Stay tuned.

02/15/2023

Domestic Violence Gun Restrictions, Unconstitutional? In what can only be classified as a difficult opinion to read, the Kentucky Federal District Court recently decided a case, United States v. Combs, 2023 U.S. Dist. LEXIS 17608, at *10-12 (E.D. Ky. Feb. 2, 2023), holding that the prohibition for domestic violence offenders to have or possess guns is unconstitutional as a violation of the 2nd Amendment.

03/31/2022

College Kids Need Health Care Coverage Too. WHAT YOU NEED TO KNOW
Kentucky statute, KRS 403.211(7)(c )(3), mandates that a parent provide health care coverage for a child over the age of 18 under specific circumstances. The mandate will not be applied if the statute’s terms are not specifically found by the Court or in your agreements. The conditions that are required are: (1) the children are full time students; (2) the children are enrolled in and attending an accredited education institution; and (3) the children are primarily dependent upon the insured parent for their maintenance and support. When these factors are not met, and there is no other agreement, the Court cannot (lacks jurisdiction) to order health insurance coverages for an emancipated child. See, McCain v. McCarty, 611 S.W.3d 745, 749 (Ky. Ct. App. 2020). If you cannot reach an agreement with the parent of your child, the Court will need to hear the proper evidence to make sure coverage is accomplished. GSB family law professionals are able to help address this issue.

11/25/2021

Peace to you and your family on this Thanksgiving. Holidays can be stressful.
Make today go smoothly. Memories, especially for children, are made on these days, make them good ones.

11/22/2021

TAXES, TAXES, TAXES – EXEMPTIONS AND CREDTIS FOR PARENTS!
When Parents are separated or divorced, who gets to claim the Children? If there isn’t agreement, there are three (3) Kentucky and Federal rules that you should consider:

1. The “custodial” parent (the parent with the greater amount of time/number of nights) would generally get to claim the Children by default;

2. Court action will likely be necessary for the “non-custodial” parent to claim the children. “[A]ward of a tax exemption to a party who does not qualify for it under the Internal Revenue Code, . . ., requires the state trial court to meet the heavy burden of stating sound reasons that this award actually serves as a support issue benefitting the child.... ” Adams-Smyrichinsky v. Smyrichinsky, 467 S.W.3d 767, 768 (Ky. 2015). “The trial court cannot award the exemption like a piece of property and thereby bind third parties,..; the court can only order the custodial parent to sign a waiver in favor of the non-eligible party for a stated, sound reason reliably related to the support of the child.” Id. at 786. [IRS Form 8332 must be signed].

3. For Equal, Shared Parents, the rule is that the Parent with the higher Adjusted Gross Income would claim the child or children exclusive of the other Party. The Internal Revenue Code specifically includes a provision for “equal” parents as follows:
(4) Special rule for equal number of nights. If a child is in the custody of one or both parents for more than one-half of the calendar year and the child resides with each parent for an equal number of nights during the calendar year, the parent with the higher adjusted gross income for the calendar year is treated as the custodial parent. 26 C.F.R. § 1.152-4)

Gwin Steinmetz & Baird does not provide tax advice. When dealing with tax issues, you should always consult a tax professional to determine the appropriate tax options.

10/29/2021

Happy Halloween! 🎃. If you happen to be downtown today, stop by the Lobby of the BB&T building. The very Talented people of Gwin Steinmetz & Baird have a fun pumpkin decorating contest underway! Scary Good!!!

04/02/2021

Pay Child Support? In March 2021, the Governor signed into law significant updates to how Kentucky Courts will calculate child support, especially in Shared Custody situations. The link to the Bill is below. The law does not come into play until 2022, but you can expect Courts to start considering the law immediately.

02/08/2021

There’s always two sides to every story! This is Punxsutawny Phil's ex wife Phyllis. She now lives in Arizona and says that Phil is a compulsive liar.

10/30/2020

October 29, 2020: The Kentucky Supreme Court has updated its recommendation for Court procedures for all Kentucky Counties in the "Red Zone". This currently includes Jefferson, Bullitt and Shelby Counties and will be monitored weekly. The key point is that all Court hearings will be held remotely and jury trials will be suspended. For more information and updates see:

Offices of Circuit Court Clerk provide driver’s license services in 119 counties for the Kentucky Transportation Cabinet. For a directory of circuit court clerks by county, click here.

05/13/2020

With Financial stress at an all time high, take a look at this Article on Divorce and Bankruptcy.

Your financial stability can be tested after a divorce. See these 5 things to consider about bankruptcy after divorce to help you make an informed decision.

05/09/2020

https://www.nytimes.com/2020/05/08/your-money/divorce-coronavirus-courts.html?smid=fb-share&fbclid=IwAR33TWQCNyqOto0leij4Q44OIP6C60zZ1Mq8IvisZbExT_PbsgUK_ZXA9Ys

Courts are closed or operating on a limited basis, complicating efforts to end a marriage or renegotiate spousal support.