Costs of Travel for Unaccompanied Minors

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Children Traveling Alone

Some parenting plans require the parents to fly the children back and forth between two distant places.  What some people do not realize before they start shopping for the cheapest fare is the fact that different airlines charge different fees for minor children to fly without an adult chaperone.  This chart has the unaccompanied minor fee each way for all major domestic airlines in the United States.  It is accurate as of November 27, 2017.

As you can see, Alaska and Southwest are the least expensive.  Unfortunately, Alaska’s service is a little limited for the Sacramento area, and Southwest often has connections between origin and destination cities.

Unaccompanied Minor Information
Fee Nonstop Fee Connecting
Alaska  $25.00  $50.00
Allegiant  No Unaccomp. Minors
American  $150.00  $150.00
Delta  $150.00  $150.00
Frontier  $110.00  $110.00
Hawaiian  $100.00  $200.00
JetBlue  $100.00  $100.00
Southwest  $50.00  $50.00
Spirit  $100.00  $100.00
United  $150.00  $150.00
Virgin American  $25.00  $50.00

Feel free to share this chart with anyone who needs to know the additional charges to fly an unaccompanied minor on a domestic flight.

 

Zero Alimony Deduction for a Split Bonus, Tax Court Says | AccountingWEB

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I do not think anybody actually likes paying income taxes, no matter what they say. True, the many benefits of taxes include things like roads, police, and even my beloved courthouses, but it is hard to part with a portion of every cent I earn.

In a divorce, child support and spousal support issues have different tax consequences.  In general, a child support payment is considered the paying party’s obligation to support his or her child, which every person in the United States has an obligation to do from their net income after paying income taxes.  Because of this, child support payments are not tax deductible, though dependent children are.

On the other hand, payment of alimony (or, in California, “spousal support”) is considered the sharing of income before the earning party has the opportunity to enjoy it.  Because spousal support is the income of the party who is receiving it, and not the obligation every parent has to help support children, the paying party has traditionally been able to claim spousal support as a tax deduction, and the receiving party must pay regular income taxes on spousal support received.

In this article, a tax court considered whether to allow a paying party to claim deductions to taxable income write off alimony payments made before a court made orders requiring the paying party to pay alimony.  The court made the following conclusions:

To qualify for a deduction, alimony must meet the following requirements:

  • The payment must be made under a “divorce or separation instrument.”
  • The instrument can’t specify terms that the payment is nondeductible and nontaxable.
  • The parties can’t be living in the same household when the payment is made.
  • The payor’s obligation to make the payment must end at the death of the recipient.

In other words, the IRS and tax courts will want a formal written order (even if agreed) that mandates the payment of spousal support before the paying party can deduct alimony payments from his or her taxable income.  Such agreements are relatively simple, and there are forms on the California Courts website that you can use, but they do not always fit what a specific couple needs.  A simple spousal support order should cost relatively little if you need to consult an attorney or a legal document preparer.

Source: Zero Alimony Deduction for a Split Bonus, Tax Court Says | AccountingWEB

Judge to take second look at divorce granted to same-sex couple – The Athens Messenger: News

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Same-sex marriage is a fact in California.  If you are married here, you can get a divorce here whether married to a person of the same or of the opposite sex.

Interesting conflicts of law arise when people marry in one state and divorce in another.  Legal truths that we all presume in California change significantly when you move to another state before seeking a divorce.  For example, if you purchase a community property home in California before leaving the state and seeking a divorce in a non-community property state, the means and calculations used to divide the spouses’ relative ownership interests in that property may change drastically.

This case has been pending a long time in Ohi0.  A same-sex couple married in California, but then apparently took up residence in Ohio, where one of the two sought a divorce.  The courts there are now caught in a dilemma: if the state hosting the divorce proceedings does not recognize same-sex marriage at the time of the divorce, does that state have an obligation to recognize the marriage (legal in California) under the “full faith and credit” clause?

The judge on this case is taking a second look.

Judge to take second look at divorce granted to same-sex couple – The Athens Messenger: News.

Art, Collections, and Community Property

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I have kids.  Young ones. They exemplify the term, “This is why we can’t have nice things.”  Our art is mostly made by them, or from a local housewares store.

In my career, I have run across several couples with collections of valuable fine art.  Every time, the fine art collection has posed a problem in the division of property.  Here are some examples of the real arguments I have heard about art and other collections:

  • “My parents bought that painting for me as a wedding gift.”
  • “I have always had a deep emotional attachment to that sculpture.”
  • “I was the one who collected all of those fine china plates from around the world.”
  • “I worked in the gallery that sold this artist, and I bought that painting  from the artist himself using my employee discount.”
  • “If it wasn’t for me, she wouldn’t even have known which Matchbox cars to collect.”
  • “He he gave me that AR-15 for my birthday.”

There are two problems with any collection of valuable items, including art, while you are dividing them in a divorce:

  1. They have actual cash value as a collection, and individually.
  2. They form a part of the emotional history of the relationship.

The simple advice in this article from the Wall Street Journal is excellent, but only really works if at least one party comes to terms with the second of these two issues: the emotional attachment to the art or collection.  The toughest part often is in finding an appraiser who can place a reliable value on the collection.  The internet is a great resource to find appraisers for just about any collection.

When you are dividing items from the household, emotional distance is key.  The more intrinsic value you place in an object, the more power you give to the other side.  Find your Zen, find an appraiser, and divide your community property.

Tips for Dividing Art in a Divorce or Death – WSJ.

5 Divorce Facts That Might Change Your Idea of Splitting Up | World of Psychology

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People ask me about divorce statistics all the time.  This article provides most of the answers you could ever need.

5 Divorce Facts That Might Change Your Idea of Splitting Up | World of Psychology.

 

Deployed submariner loses a round in custody battle | Navy Times | navytimes.com

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Deployed submariner loses a round in custody battle | Navy Times | navytimes.com.

I have been tracking this case since it started.  The father is a submariner in the US Navy.  That means one or two times a year, he will get into a submarine and disappear for months at a time. He does not see or speak to his family during that time.  It is rough life.  I am glad he is willing to do this job.

He has a daughter from his first wife, and he is remarried.  During the divorce his first wife was convicted of assaulting the daughter.  The courts gave sole legal and physical custody to the father.  He moved to the Seattle area with his daughter and wife.

Last year, the ex-wife asked the court to award her custody of the daughter. The court then started making orders that appear to violate the Servicemembers Civil Relief Act.  One order threatened this deployed submariner and father with sanctions for his failure to appear at a hearing.  Think about this: while deployed, submariners are functionally gone from planet Earth.

Even now, the family court seems to be ignoring the Servicemembers Civil Relief Act.  The father is still deployed on a submarine, and yet the court is entering orders modifying child custody.

I have encountered judges in my own practice who make light of the SCRA.  Since then, I have seen a larger emphasis placed upon the relief the SCRA offers, but this news article is not the only case of a parent taking advantage of the deployed status of a service member.  It is my hope the pending legislation aimed at preventing this kind of result in the future.

How to Plan for a Divorce – WSJ

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Though this article is written for people generally and needs some fine-tuning for California, it is the best I have seen in years related to pre-divorce planning.

In addition to these steps, someone wanting to prepare for or initiate a divorce in California needs to consider several other issues, including establishing the date of separation, temporary arrangements post-separation (including co-habitation agreements or arrangements where the parties continue to live in the same home, only separately) and dealing with regular expenses.

In cases where nothing is urgent, I often give clients advice to put off filing for divorce to allow them to prepare other aspects of their lives, including preparation for separate living, arranging estate plans, or other similar issues.

Review the article carefully.  If you have questions about how to prepare for your divorce, call us for a free 20 minute consultation.

How to Plan for a Divorce – WSJ.