New Jersey has a statute that prohibits the permanent removal of children from New Jersey without the permission of the other parent or Order from the Court. This law applies to children born in the state or who have lived here for five or more years.
In matters that are contested, the parent who seeks to remove the children must make an application to the Court before moving with the children and has the burden of showing good cause for the move. In determining whether such cause exists, the Court must use the best interests analysis. In doing so, the Court must consider all relevant factors, including but not limited to the following, supplemented by other factors where appropriate:
1)the parents' ability to agree, communicate and cooperate in matters relating to the child;
2)the parents' willingness to accept custody and any history of unwillingness to allow parenting time not based on substantiated abuse;
3) the interaction and relationship of the child with its parents and siblings;
4) the history of domestic violence, if any;
5) the safety of the child and the safety of either parent from physical abuse by the other parent;
6) the preference of the child when of sufficient age and capacity to reason so as to form an intelligent decision;
7) the needs of the child; the stability of the home environment offered;
8) the quality and continuity of the child's education;
9) the fitness of the parents;
10) the geographical proximity of the parents' homes;
11) the extent and quality of the time spent with the child prior to or subsequent to the separation;
12) the parents' employment responsibilities; and
13) the age and number of the children.
If you or your spouse are considering moving with your children from the State of New Jersey, call my office to schedule a free consultation to learn more about your rights and responsibilities.
- Alimony and the New Tax Laws
Commencing January 1, 2019, alimony payments agreed to or ordered by the Court for the first time are no longer be tax deductible by the Payor and includable as income by the Payee. So, unless you were divorced by December 31, 2018, you will loose this deduction. The IRS has not yet provided any guidance on this issue, so it is unclear how, if at all, the new laws might affect existing alimony obligations that come back before the Court after January 1, 2019, for modification.
The difference between getting a divorce prior to 12/31/18 or not is significant, especially in higher income cases. By way of example, a broker who is earning $1 million per year, might agree to pay his wife, a stay-at-home mother, $400,000.000 of alimony. Pre 12/31/18, he would be permitted to reduce his taxable income by the amount of alimony payments thereby reducing his tax liability. Now, each party’s respective/potential tax liabilities have to be taken into account when negotiating the proper amount of alimony. The Payor, who is in a higher tax bracket will now have to pay tax on the full amount while the Payee will receive the money tax free.
To learn more about how the changes to the tax laws might affect your rights and obligations, call today for your free consultation and/or discuss the issue with your tax professional.