December 27, 2016
COMMUNITY
Current in Carmel
www.currentincarmel.com
CCEA, ISTA at odds over dues By Ann Marie Shambaugh AnnMarie@youarecurrent.com The union representing Carmel Clay Schools teachers has received notice that it is no longer in good standing education with the Indiana State Teachers Association after ISTA claimed it failed to pay dues that were deducted from teachers’ checks. Officials from the Carmel Clay Educaion Association, however, said that ISTA had been overdrawing what was due and that the two entities have been working for months to address the situation. ISTA, which represents nearly 40,000 Hoosier educators, recently notified CCEA members that the two organizations “have been in a dispute over the local’s failure to transmit member dues that were deducted from payroll for the 2015-16 year.” The notice from ISTA President Teresa Meredith states that ISTA found out Sept. 1 that CCEA made a stop payment order on funds designated for ISTA. “Because this action of the CCEA Board threatens to deprive certain members of important rights and protections that ISTA membership affords, ISTA has been actively working to resolve this dispute with the CCEA Board,” it states.
In a note to CCEA members, CCEA President Brian Lyday stated that “the absurdity of this letter cannot be understated” and that his organization acted to prevent ISTA from automatically withdrawing payments after an audit showed that membership numbers submitted by CCEA did not match what was in ISTA’s database. “ISTA’s own audit (in March) revealed it had overdrawn at least $9,484.31 from CCEA over the past few years. After nine months, ISTA remains unwilling to correct errors within its original reconciliation work that demonstrated this is a minimum amount owed,” Lyday stated. Lyday stated that in November ISTA offered to repay $9,484.31 to reconcile the amount it overdrew for the 2015-16 and 2016-17 school years but not previous years. On Dec. 6, the CCEA board of directors unanimously did not accept the offer, “given ISTA’s repeated refusal to acknowledge the reconciliation issues continually presented and clearly documented,” Lyday stated. ISTA indicated that it will work with individual CCEA members who are not on the board to answer questions and provide assistance. Read the full story at currentincarmel.com
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DIVORCE: Claiming Children as Dependents
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Before Your Spouse Does DIVORCE & FAMILY LAW MEDIATION & COLLABORATIVE DIVORCE Custody Child Support Prenuptial Agreements Adoptions Education Law DUI 317.DIVORCE | www.hzlegal.com 11555 N. Meridian St. | Suite 530 | Carmel, IN 46032
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As the holiday season wraps up and a new year quickly approaches, the 2016 tax year comes to an end as well. While it may feel too early to be thinking about taxes, a topic that is sometimes overlooked in family law matters is the determination as to which parent shall be allowed to claim the children as dependents on their State and Federal Income tax returns in any given year. While it may have once been common for Judges to order the parents to alternate claiming the children, under the Indiana Child Support Rules and Guidelines the objective is to achieve an order which will make the most money available for the children. Therefore, there is no certainty that in each case the parties will be ordered to alternate claiming the children. However, keep in mind, that when a Court is determining an order to release the tax exemption, there are several factors that can be considered. The following factors include: (1) the value of the exemption at the marginal tax rate of each parent; (2) the income of each parent; (3) the age of the child(ren) and how long the exemption will be available; (4) the percentage of the cost of supporting the child(ren) born by each parent; (5) the financial aid benefit for post-secondary education for the child(ren); (6) the financial burden assumed by each parent under the property settlement in the case; and (7) any other relevant factors,(including health insurance tax subsidies or tax penalties under the Affordable Care Act). One imperative factor that parents must understand is that the Decree of Dissolution or Court’s Order may not alone, by itself, be adequate to effectuate the terms in the Decree with respect to each parent’s ability to claim the children as dependents. Remember, in
order for the noncustodial parent to claim the child(ren) on her/his tax return, the custodial parent must execute the IRS Form 8332, thereby relinquishing her/his right to claim the children as dependants for that tax year. In general, the Courts cannot order that one party has the right to claim the children, but rather that one party must take all steps necessary in order for the other party to claim the children in a certain year, such as signing the IRS Form 8332. Additionally, signing the release is often contingent upon child support being current for the calendar year for which the exemption is ordered, as incentive to keep child support payments current. In fact, the Indiana Child Support Rules and Guidelines indicates in order for the parent who is obligated to pay child support and wants to claim the exemption, that parent must have paid at least ninety-five percent (95%) of their court ordered support for the calendar year in which the exemption is sought by January 31st of the following year. Thus, in order for the child support paying parent to claim the exemption in 2016, that parent must be at least 95% current by January 31, 2017. So, while taxes can be a nightmare in and of themselves, hopefully with discussion and thoughtful planning, the child tax exemption doesn’t have to be included in that headache. At Hollingsworth & Zivitz, P.C., our team has the experience, the understanding, and the compassion to assist with your family law needs. If you have questions or concerns regarding divorce, custody, support, or any other family law concerns contact our firm at 317.DIVORCE or visit our website at www.hzlegal.com.