Florida Divorce CPA, P.L.

January 24

Thomas J. Gillmore – Expert Witness
2012             Orange County, Florida                                            January 23rd, The Honorable Sally Kest; hearing on a pension valuation Attorney Wade Luther   2011             Orange County, Florida                                           June 6th, July 6th, The Honorable Theo Bronson; hearing on improper billing against ward by guardian. Attorney Heather Kirson   2010             Osceola County, Florida                                                          February 26th, April 9th, The [...]

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January 20

Which mortality table should be used in Pension Valuations
RP-2000. The data for this table come from the lives of private sector (i.e., non-government) employees. Therefore, it should best mimic the experiences of the average worker in private pension plans. It also includes more blue-collar workers and others in “less-healthy” populations. So it should more accurately reflect a population-wide average. This table is generationally [...]

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Marital portion of a pension plan benefit aka Coverture Fraction
Computing the coverture fraction for pension value being computed assuming employment as of “cut-off” date (typically separation date):   Coverture is the fraction of the pension’s value that accrued during the marriage. The numerator is the number of days the participant was employed during the marriage. The denominator is the total number of days employed [...]

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Marital portion of a pension plan benefit aka Coverture Fraction
Computing the coverture fraction for pension value being computed assuming employment as of “cut-off” date (typically separation date):   Coverture is the fraction of the pension’s value that accrued during the marriage. The numerator is the number of days the participant was employed during the marriage. The denominator is the total number of days employed [...]

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January 11

Innocent Spouse Relief
IR-2012-03, Jan 5, 2012 WASHINGTON — The Internal Revenue Service today released new proposed guidelines designed to provide relief to more innocent spouses requesting equitable relief from income tax liability. A Notice proposing a new revenue procedure, posted today on IRS.gov, revises the threshold requirements for requesting equitable relief and revises the factors used by [...]

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