OTHER ISSUES
Health and Dental Insurance. Usually the non-physical custodial parent will
name the children as beneficiary(ies) on his/her health and dental insurance plan provided through his/her employer or union.
There are variations to this coverage, however, on occasion the physical custodial parent health and dental insurance is better
than the non-physical custodial parent so the physical custodial parent’s coverage names the child(ren) as beneficiary(ies)
in which case the non-physical custodial parent usually contributes towards the physical custodial parent’s expense
for said coverage. A contribution towards the cost of this coverage is reflected in the child support calculation. Further,
if neither party has health or dental insurance provided through his/her employer or union, one or two parties will purchase
insurance coverage and the result of this expense will be divided as agreed upon by the parties.
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Unreimbursed Medical/Dental Expenses for the Child(ren). Normally, these expenses are divided based on the respective incomes of the parties.
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Child Care Costs
for the Child(ren). The non-physical custodial parent is required by statute to contribute towards
the physical custodial parent’s childcare costs. The statute utilizes a formula to calculate the amount of this contribution.
Tax Exemptions and
Deductions. If the Judgment and Decree is silent on the issue of who is claiming the child(ren),
the physical custodial parent is allowed to claim the child(ren) according to the Internal Revenue Code regulations. On the
other hand, if the parties agree to which parent claims said child(ren) and it is stated in the Judgment and Decree, then
that will govern who claims the child(ren) on his/her income tax returns. Often, there is a requirement that the non-physical
custodial parent remain current in his/her child support as a condition for claiming the child(ren). Further, there is usually
a requirement that the parent who is giving up the right to claim the child(ren) pursuant to an agreement or otherwise execute
IRS Form 8332 in order to allow the other parent to claim the same on his/her tax return.
Attorney's Fees.
The majority of the time, both parties pay their own respective attorney's fees and court costs. There are exceptions to this
area but usually they involve circumstances wherein there was a disparity in income between the parties or a Court Trial has
occurred and the respective incomes, expenses and attorney’s fees are submitted to a judge referee for a determination.
Debts. Judges and referees have a lot of latitude in how the debts are divided
among the parties. As a matter of general principle, however, debts may well be regarded as being negative property in the
property division so that if a party assumes more debt, the party receives more property if the final dollar amount on the
balance sheet is approximately the same. On occasion, one party may assume more debt than the other party and there is not
a recalculation to account for that party receiving a greater portion of the assets of the parties. You should discuss this
issue with me if you have a lot of debt because every circumstance is going to be different.
