Tag Archives: Child Support

Imputing Retained Earnings of a Sub-S Corporation for Purposes of Support

The issue of whether a certain type of business profit should be considered personal income for support purposes has always been a difficult one.  A recent Illinois Appellate Court decision may have clarified the issue. By way of background, a sub-S corporation is a pass-through entity often utilized in small businesses for federal tax purposes. […]

Imputing Income

Because of the economy over the past few years, many of my clients have changed jobs and even careers. While an employment change sometimes influences the outcome of child custody or visitation, it almost always impacts the calculation of support. One reason behind this is Illinois law on imputing income. Imputing income simply means that […]

When is Income, Income? A Rhetorical Question. Not in Illinois.

The Illinois Supreme Court proclaimed that family courts are not bound by the Internal Revenue Service definition of income in establishing or setting a child support order. In 2004, in the case of In Re Marriage of Rogers, the Supreme Court reversed two Appellate Court decisions that had previously ruled that the Internal Revenue Service […]

Special Considerations for Special Needs Children During Divorce

Each year, approximately 6,000 children born in the U.S. have Down Syndrome,[1] as many as 5 out of every 100 children in school may have Attention-Deficit / Hyperactivity Disorder (AD/HD) [2] and autism now affects 1 in 68 children.[3]  The emotional and financial toll of caring for a disabled child can be overwhelming, even for […]

The Income Conundrum: What is and is not Income for Child Support Purposes?

Over the last several months, the Illinois Appellate Court has had numerous opportunities to opine on what constitutes income for purposes of calculating child support under the Illinois guidelines. Under certain circumstances, retirement benefits, social security benefits, stock options sales proceeds, and loan proceeds have all been declared to be includable in the calculation for […]

Options to Consider to Help Obtain Child Support Payments

We recently reported in an earlier blog entry that U.S. Census Bureau statistics showed that in 2011, more than $14 billion in child support was left unpaid to American parents, meaning that more than 1 out of every 3 dollars that were due had not been paid. Unfortunately, in certain instances, receiving full payment of […]

Recent Report Reveals that Billions in Child Support Go Unpaid

A recent report issued by the U.S. Census Bureau revealed startling statistics regarding the payment of child support. The report, titled “Custodial Mothers and Fathers and Their Child Support: 2011,” focused on child support from non-custodial parents, including both monetary and noncash assistance. In 2011, in excess of $14 billion in child support was left […]

Children of Divorced Parents Can Sue for College Expenses

In Illinois the Court’s generally assume parents will adequately represent their children’s interests. See Payla v. Payla, 87 Ill.App.3d 472 (3rd Dist. 1980). However, Illinois also has allowed children, albeit over the age of 18, to sue their parents for college education expenses. The issue is one of standing and whether a child, not a […]

Qualified Medical Child Support Orders (“QMCSO”)

To ensure that children of divorced parents receive appropriate health care coverage, it may be necessary to prepare a Qualified Medical Child Support Order (“QMCSO”). The order is called a Medical Child Support Order because the parent is being ordered to provide medical insurance, which is a form of child support. A QMCSO requires: 1) […]

Hard Cases Make Bad Law: Recent Trends in College Education Decisions

I recently read an article on the differences in how Illinois appellate courts are split on whether or not a child of divorce has “standing” (legal term for the right to be in court asking for something) to enforce the college education provisions in his or her parents’ divorce decree.  What does this mean in […]