The issue that predominantly impacts cases involving the calculation of child support with pass-through entities is the amount of income to be used for child support purposes. Businesses with pass-through income are entities which are not taxed itself. Instead, the entity’s income is “passed-through” to the shareholders or members of the entity. Subchapter S-Corporations, limited ... more

In the Matter of Maves and Moore, the trial court calculated child support using the father’s Adjusted Gross Income figure from his federal income tax return. On appeal, the New Hampshire Supreme Court overturned the trial court’s use of the Adjusted Gross Income figure, finding “how federal income taxation statutes define income is of little ... more

Most businesses have been in the situation where a customer has been extended credit beyond its means to timely pay and owes several thousand dollars. Below is a fairly common scenario. Your company is owed $200,000 from a company that is not doing well. The owner explains the financial dire straits of the company to ... more

As part of a continuing series of cases which have sought to clarify the definition of gross income for child support purposes, the New Hampshire Supreme Court, in the August 13, 2014 case of In re: Maves and Moore , held that the capital gains realized from the sale of a condominium should be included ... more

Experience and contacts in an industry often makes job candidate more value. Since a job candidate usually get her experience and contacts working for competitors, the company considering hiring said candidate needs to consider restrictions on that candidate’s ability to do the job because of her obligations to her prior employer. First, the company should ... more