Allocation is the identification of separate portions of a support award where a party receives both child support and some form of spousal support simultaneously. Child support and alimony payments have different tax consequences. Child support is not tax deductible by the payor or taxed as income to the payee. The exact opposite is true of alimony. Alimony can be claimed as a tax deduction for the payor and must be claimed as income by the payee. Parties can reach a mutual agreement to allocate a support award however they see fit. Where support is calculated pursuant to the guidelines, the Order will spell out what portion of the support award is child support versus what portion of the support award is alimony.

Child support is payable to the custodial parent until the child is 18 or graduates high school, whichever is later. Child support is subject to modification based on a change in circumstances such as different income for the parents, different expenses for the child or a different custody schedule. Alimony is support paid to an ex-spouse following the divorce decree. The amount of alimony is largely based on the incomes of the parties but may also be affected by the distribution of the other assets, if any. Unless otherwise stated by agreement, alimony may be subsequently modified due the changed circumstances of either party. The changes must be substantial and of a continuing nature. As previously alluded to, an alimony provision within an agreement between the parties may not be modified in the absence of a specific provision allowing such a modification within the agreement.

Wills for Heroes is a program in conjunction with the Pennsylvania Bar Association that provides free wills, living wills, and powers of attorney to first responders and their spouses/significant others. Proof of military or public service affiliation is required. Appointments are required and can be made on the Pennsylvania Bar Association website. Each appointment is for one hour. At the conclusion of the appointment, each participant will have their final, notarized documents to take home with them. If a spouse or significant other is also participating, their appointment will be immediately following that of the first responder. The program is made possible through the time of volunteers including attorneys, reviewers and witnesses.

Montgomery County has a “Wills for Heroes” event coming up on Saturday, December 9, 2017.

The event is being held at Arcadia University. Their address is 450 S. Easton Road, Glenside, PA 19038. For more information and events at other locations throughout the state, you can visit www.pabar.org/wfh/. Our firm is also able to assist with estate planning documents at a reasonable cost including trusts, wills, living wills and powers of attorney. Please contact our office if you would like additional information or to set up an appointment.

Survivor benefits refer to the benefit that can be paid to the selected beneficiary following the death of the employee. This type of benefit is available in the context of a military pension plan. A survivor benefit is a marital asset that should be addressed in the context of a divorce. It is a separate asset than the pension itself such that a spouse could receive a portion of the actual pension as well as the survivor benefit. The participant spouse must elect a survivor benefit plan at the time of retirement. This is because there is a cost for the survivor benefit plan which is paid through a reduction of the base amount for the benefit. Presently, there is a cost of 6.5% the base pay to elect a survivor benefit plan.

The benefit payable to the survivor is 55% of the base amount of the participant’s retired pay for the lifetime of the survivor. The survivor benefit is non-divisible. This is important to keep in mind if the service member has been married more than once since a former spouse and a current spouse cannot both receive the benefit. If a former spouse is to receive the benefit, they should submit an application within one year of the divorce. If a former spouse dies before the service member, there is an automatic reversion of their survivor benefits to the military member.

Service members can receive compensation in a number of different categories. First, every service member will receive basic pay. This is their compensation for being enlisted as a service member. Certain service members will receive allowances in addition to their basic pay. BAH is the allowance for housing. This figure varies depending on the geographic area where the service member is due to differences in cost of living throughout the country. BAH should be added to the basic pay when determining income available for support. If a member is not receiving a housing allowance this may because they reside on base for free. In that scenario, the value of the benefit they are receiving in living for free should be imputed to them and tacked onto their income available for support.

BAS is an allowance to assist service members with food costs. The BAS is another allowance to include as income for support. Service members can receive additional pay for special skill sets or hazardous duty. Examples include flight pay, jump pay or service in particularly dangerous locations. This type of compensation should also be included when calculating income available for support. All of this information can be found on a service member’s leave and earnings statement (LES). It is important to obtain and review the LES in preparation for support proceedings. Many service members have access to their statements online or can request them via phone.

There are several options in providing for child support of minor children when one of the parents is in the military. One option is the traditional method of pursuing court-ordered support through the state court with jurisdiction. Please note that the Servicemember’s Civil Relief Act (SCRA), which mandates a stay on civil matters while a servicemember is on active duty, may interfere with the ability to quickly pursue a court order through a local court. A servicemember can elect to waive the protection provided by the SCRA and proceed with any civil matter, including family law issues, at their discretion. Any such waiver should be writing.

Another option is to reach an agreement on support. Written support agreements can be enforced through the military or the state court with jurisdiction. In a scenario where there is not an order in place for support and there is no agreement, the servicemember’s relevant branch of military can establish an interim support amount based on their regulations. All branches of the military maintain regulations that require a duty of support by the servicemember to their family/dependents. Most branches of the military have established support requirements that are tied to the number of dependents requiring support (spouse and minor children) and their gross pay and/or Basic Allowance for Housing (BAH). This interim support may be less than what is provided pursuant to the child support guidelines in your jurisdiction. For this reason, it should truly only be used as a temporary means of relief with the intent to follow through with a court ordered support award as soon as possible.

As the holiday season approaches it is a good time to figure out where children will spend the holidays if you are separated or divorced. A good custody order will include a holiday schedule. Frequently seen provisions include alternating holidays so that one parent has a holiday in even years while the other parent has it in odd years. Another option is splitting the holidays so that each party has a certain time allotted on the holiday itself. This works best if the parties are in close proximity to each other to minimize travel time on the holiday. There could be a holiday schedule which provides for the parties to always have the same holidays every year. In some instances, a custody order may simply state that holidays will be shared as mutually agreed upon by the parties without specifics. This is only recommended if you have a good relationship with the other parent to avoid arguments or stressful last-minute negotiations.

Another consideration is if there are unique family traditions that don’t occur on the actual holiday, such as an annual party that the kids may want to be involved in. If one party usually travels during the holiday season this should be addressed when drafting a holiday schedule. Holiday and vacation time will generally supersede the regular custody schedule, however, be sure any custody order makes clear whether the holiday schedule or vacation provision takes top priority. As a practical matter, parties should try to be as civil and cooperative as possible when discussing holiday time. The holidays can be an especially difficult time for families that are going through separation and divorce and everyone involved will benefit from a process that is as amicable as possible.

Section 4321 of the Domestic Relations laws provides that married persons are liable for the support of each other according to their respective abilities to provide support as provided by law. Similar to child support, spousal support will be calculated based on a statewide guideline. Without children, spousal support is 40% of the difference of the net incomes of the parties. If there is also a child support order, spousal support will only be 30% of the difference of the net incomes. There is a defense to the duty to pay spousal support where the spouse seeking support has engaged in conduct that would constitute grounds for a fault-based divorce. The fault grounds under the Pennsylvania Divorce Code include: (1) willful and malicious desertion without reasonable cause for at least one year; (2) adultery; (3) cruel and barbarous treatment of an injured and innocent spouse; (4) bigamy; (5) imprisonment for at least two years after conviction of a crime; and (6) indignities to the innocent and injured spouse which makes that spouse’s condition intolerable and life burdensome.

It is up to the spouse who is objecting to a spousal support award to prove a fault ground for divorce by clear and convincing evidence. Many cases have touched on the issue of whether spousal support is appropriate if the other party had another relationship outside of the marriage. In this scenario the spouse objecting could raise a defense by seeking to prove adultery or indignities. Adultery is defined as voluntary sexual intercourse with a person other than his/her spouse. “Indignities may consist of vulgarity, unmerited reproach, habitual contumely, studied neglect, intentional incivility, manifest disdain, abusive language, malignant ridicule, and every other plain manifestation of settled hate and estrangement.” A single act by a spouse will not support a finding of indignities. Instead, it must be a course of conduct that renders the life of the innocent party intolerable or burdensome. A party objecting to spousal support should be aware that conduct which takes place after separation is generally not relevant. It should only be introduced if you can show the conduct began before separation. Parties should be careful of the timing of new relationships if seeking spousal support.

Pennsylvania allows a no-fault divorce on the basis of one year separation period. Separation is defined in Section 3103 of the Divorce Code as follows: “Cessation of cohabitation, whether living in the same residence or not. In the event a complaint in divorce is filed and served, it shall be presumed that the parties commenced to live separate and apart not later than the date that the complaint was served.” Cohabitation, though not specifically defined in the divorce code, is generally understood to be living and dwelling together as husband and wife with the mutual assumption of all marital rights, duties and obligations. It requires more than just remaining in the same house overnight or for the weekend or taking a week-long trip together. Any reconciliation between parties can negate a prior separation period. Specifically, if a party is pursuing a divorce on the grounds of separation, a reconciliation may result in a new date of separation date and hence a new one-year waiting period.

Case law has distinguished what actions/behavior will be considered a successful reconciliation, hence tolling a new period of separation, versus those actions/behavior that will not change the initial separation date. For example, isolated instances of sexual relations during a separation will not alone establish a reconciliation. Additionally, residing in the same home does not alone establish reconciliation. The court would examine the facts in each case and evaluate whether or not there was a full-blown resumption of the marital relationship. In Britton v. Britton, 400 Pa. Super. 43 (1990) a reconciliation was recognized when the reconciliation lasted three months, the parties resumed living together, ceased to maintain separate residences, jointly purchased a townhome, shared the same bedroom, engaged in sexual relations, shared a joint bank account and had a social life as husband and wife.

Separation is one of the no-fault grounds for divorce in Pennsylvania. A no-fault divorce simply means there has been an irretrievable breakdown of the marriage. Grounds for a divorce can be established if a one year separation period is established. One party would need to file an affidavit of separation setting forth the separation date. This affidavit is to be served on the other party along with a counter-affidavit. If no objection is made by the other party the date of separation as stated in the initial affidavit is accepted.

Separation does not mean the parties have to actually live separately from another. Many parties still reside in the same home but are considered to be “separate” based on the definition provided by the Divorce Code. Section 3103 of the Divorce Code defines “Separate and apart” as follows: Cessation of cohabitation, whether living in the same residence or not. In the event a complaint in divorce is filed and served, it shall be presumed that the parties commenced to live separate and apart not later than the date that the complaint was served.” Accordingly, the date the divorce complaint is filed will be accepted as the latest date of separation regardless of whether the parties continue to live together or not. However, the date of separation can be an even earlier date such as the date one party moves out of the marital home. Alternatively, even if the parties continue to reside together, a date of separation can be established when one party makes it clear to the other party that the marriage is over by stating so clearly or preferably putting it in writing. Be sure that the other party is keenly aware of your intended separation, especially if you will continue to reside together and/or hold off on filing for divorce.

Pennsylvania abides by the Uniform Child Custody Jurisdiction and Enforcement Act (UCCJEA) in terms of determining where a custody case should be handled. The preferred method for establishing jurisdiction is based on the home state of the child. The homes state is defined as the state where the child had been living for at least six (6) months prior to the custody action or since birth if the child is less than six months old. If jurisdiction is not clear based on an analysis of the home state, the courts then look to see where there are significant connections and substantial evidence relevant to the custody action. Significant connections is more than just mere presence in any state.

Once a court obtains jurisdiction under one of guidelines above, that court continues to have exclusive jurisdiction until it is established that another court has become more suitable for jurisdiction. Accordingly, any modifications of custody must go through the court that made the initial or prior determination. If all parties and the child have moved from the jurisdiction where the initial custody order was established, there is a good chance the jurisdiction for the custody matter should change as well to the new home state of the child. There is an exception to the rules on jurisdiction in the event of an emergency. If a child is in danger and there is a need for immediate action, the jurisdiction where the child is located at that time can enter a temporary emergency order. The UCCJEA also provides a procedure for registration and enforcement of custody orders across state lines.