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The court denies a mother’s request to relocate with the child

In Matter of Cadet v Lamour, 86 A.D.3d 538 (2011) the mother wanted to move with the child from Brooklyn to Newburgh. The court denied her request and awarded custody to the father, finding that the mother had interfered with the father’s visitation, failed to inform him of important matters regarding the child, (such as her contemplated relocation), and made decisions regarding the child’s education without consulting the father. A “relocation request must be considered on its own merits with due consideration of all the relevant facts and circumstances and with predominant emphasis being placed on what outcome is most likely to serve the best interests of the child,” Matter of Tropea v Tropea, 87 NY2d 727, 739 (1996).

Divorce Grounds and Residency Requirements in NY

Residency Requirements and Grounds for Divorce To file for a divorce in New York: You must have been married in New York and either you or your spouse must have lived in New York for one year prior to filing for the divorce, or You and your spouse must have lived together in New York, and either you or your spouse must have lived in New York for one year prior to filing for the divorce, or Your grounds for divorce occurred in New York, and either you or your spouse lived in New York for one year prior to filing for the divorce, or Either you or your spouse have lived in New York for two years prior to the filing of the divorce New York is Now a “No Fault” State; The Grounds for Divorce in New York Include: The marriage has irretrievably broken down for more than

2011 Estate and Gift Tax Update

The Tax Relief Act of 2010, passed by Congress in the waning days of the December, 2010, increased the federal estate tax exemption to $5,000,000. However, an equally significant aspect of the new law is the unification of the federal gift and estate tax exemptions. Both exemptions will now be $5,000,000 in 2011, with an adjustment for inflation thereafter. Thus, clients who utilized their $1,000,000 gift tax exemption in prior years will now be able to make up to $4,000,000 of additional tax-free gifts during 2011 and 2012. It should be noted that the gift tax exemption utilized during a client’s life will reduce the available estate tax exemption available upon death.

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