Our Blog – Portsmouth NH

Income for Child Support in New Hampshire

Income for Child Support in New Hampshire

Feb 27, 2020
In New Hampshire, the amount of child support to be paid is determined by "gross income", which includes all income with limited exceptions. Tax law treatment of income is not the standard (In The Matter of Hampers, 166 NH 422 (2014)); when the court interprets the law, it looks to actual income available to pay child support.
New Hampshire Issues of Fault in Divorce

New Hampshire Issues of Fault in Divorce

Jan 27, 2020
Most divorces in New Hampshire are granted based on irreconcilable differences that caused or are the substantial cause of the final breakdown of their marriage. Additionally, New Hampshire recognizes that one party may be the substantial cause of the final breakdown of the marriage.
I Am an Executor/Administrator of an Estate—Now What?

I Am an Executor/Administrator of an Estate—Now What?

Aug 08, 2019
Have you been designated as a Personal Representative or Executor? Attorney Elizabeth Brown breaks down all of the responsibilities that come with being named the Personal Representative or Executor to someone's Will.
Nope, Sorry—Having a Will Does Not Avoid Probate

Nope, Sorry—Having a Will Does Not Avoid Probate

Aug 08, 2019
One of the most common misconceptions about estate planning that I run into is the belief that having a Will allows your estate to avoid probate. That is not the case. When an asset passes to others according to the terms of a Will, it has to go through the probate process.
Captive Insurers’ Court Losses May End Tax Planning Method

Captive Insurers’ Court Losses May End Tax Planning Method

May 06, 2019
Internal Revenue Service enforcement actions against in-house insurers that elect not to pay tax on premiums.
The Avrahamis Lose in Tax Court

The Avrahamis Lose in Tax Court

Sep 06, 2017
n August 21, 2017, the U.S. Tax Court decided against an 831(b) captive and its owners in a consolidated opinion on two eagerly anticipated cases, Avrahami v. Commissioner and Feedback Insurance Company, Ltd. v. Commissioner (Docket Nos 17594-13, 18274-13). 149 T.C. No. 7. The decision is significant in that it represents the first time any court has decided a case involving a captive that has made an election under section 831(b) of the Internal Revenue Code of 1986, as amended.
Our Team Gathers To View Historical Solar Eclipse

Our Team Gathers To View Historical Solar Eclipse

Aug 22, 2017
On Monday, the United Stated experience it's first solar eclipse to stretch across the country since 1918. Team members from across all our offices gathered to view this historical event!