The Chartwell Chronicles: Dependency
Annual Benefits Forum: How To Be an ERISA Superhero
U.S. Citizenship and Immigration Services (USCIS) recently updated its policy manual, effective August 15, 2025, revising how to calculate age under the Child Status Protection Act (CSPA) for dependent children approaching...more
U.S. Citizenship and Immigration Services (USCIS) may no longer be simultaneously adjudicating dependent status and work permit applications after January 18, 2025....more
An ITIN (Individual Taxpayer Identification Number) is a tax processing number issued by the IRS to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for Social Security...more
As the back-to-school season kicks off and college students begin their fall semester, now is the perfect time to consider the financial implications of your child heading off to college. The decision of whether to claim them...more
Parties going through a divorce often negotiate the child tax credit and dependency exemptions in either support or divorce court. The Child Tax Credit has been modified several times in the past few years and once again may...more
The long-awaited Massachusetts tax reform package was signed by Governor Maura Healey on Wednesday, October 4, 2023. Among the provisions: Estate Tax Reform: Establishes a non-refundable credit of $99,600 for each estate,...more
The Immigration and Nationality Act delegates authority to the Department of Homeland Security (DHS) to decide whether to parole a foreign person into the United States. Parole is a discretionary remedy decided on a...more
In Episode 17 of The Chartwell Chronicles, hosts Colin Davis and Brittany Atkinson discuss dependency. Topics of discussion in this workers' compensation episode include defining a dependent, qualifications for filing a...more
In a recently issued Chief Counsel Advice memorandum, the Internal Revenue Service (IRS) reminded sponsors of health and dependent care flexible spending arrangements (FSAs) of their obligation to properly substantiate claims...more
U.S. Citizenship and Immigration Services (USCIS) recently updated its policy manual, effective as of February 14, 2023, to include new provisions regarding how to calculate a “CSPA age” for dependent children approaching the...more
Massachusetts Governor Maura Healey’s long awaited tax reform package was released on Monday February 27, 2023. Among the proposals: - Dependent Credit: Establishes a $600 fully refundable credit per qualifying...more
With the recent retrogression of employment-based priority dates for the EB-2 and EB-3 India and mainland China categories, many families with dependents nearing the age of twenty-one may be concerned about the impact...more
As we head into the last quarter of the year, many clients are thinking about making gifts to their family members. It can also be a good time to plan to make gifts in January of next year....more
Income tax effects are often the last thing on one’s mind when going through a divorce, but having sound tax advice during a divorce is important for many reasons. FILING STATUS - Divorce will change your income tax...more
Over the past several weeks, I have released a series of articles on North Carolina Workers’ Compensation Death Claims. The series has addressed the following five overarching issues...more
The Alberta Law Reform Institute (ALRI) issued its final report in January 2022, entitled "Family Maintenance & Support from the Estate of a Person Who Stood in the Place of Parent." The Report recommends that Alberta...more
Tax Litigation: The Week of February 21, 2022, through February 25, 2022 Hoops, LP v. Comm’r, T.C. Memo. 2022-9 | February 23, 2022 | Nega, J. | Dkt. No. 11308-18 Hicks v. Comm’r, T.C. Memo. 2022-10 | February 23,...more
The Tax Court in Brief February 14 – February 18, 2022 - Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose....more
Since the publication of our November 12, 2021 alert, U.S. Citizenship and Immigration Services (USCIS) issued policy guidance following the November 10, 2021 settlement agreement and updated the I-9 Handbook providing for...more
Effective November 12, 2021, U.S. Citizenship and Immigration Services (“USCIS”) extended employment authorization for certain E, H, and L dependent spouses. Specifically, USCIS now recognizes that L and E dependent spouses...more
Williams Mullen Employee Benefits team share their superpowers and help you fight villains like noncompliance, penalties, and operational errors including; guarding against ineligible dependents with self-audit tips, decoding...more
Let the Williams Mullen Employee Benefits team share their superpowers and help you fight villains like noncompliance, penalties, and operational errors! You’ll be ready to: - Guard against ineligible dependents with our...more
There is hope that the plague is behind us. Pestilence is on its way either in the form of a lantern fly or the return of the cicada after 17 years of peace. For the divorce lawyer and his friend in crime, the accountant,...more
In Lyn M. v. Premera Blue Cross, 2020 U.S. App. LEXIS 23395 (10th Cir. July 24, 2020), the Tenth Circuit held that a district court had applied the wrong standard of review and incorrectly evaluated an ERISA plan...more
Life is not stagnant; situations change and evolve. Your estate plan should reflect your current status and expected future status and desires. There are many life changes and developments that might warrant an update, which...more