Nov
23

Social Security Benefits and Unauthorized Work - Clearing the Shrouds of Mystery

It is an urban myth that those who work without authorization in the United States will still receive social security benefits.  In fact, individuals who worked previously in the United States may need to act to ensure they receive proper credit for the work they performed after they become authorized to work.

The root of this dynamic is the Social Security Protection Act of 2004.  President Bush, in an effort to placate his party, pushed for legislation that changed who is eligible for retirement benefits for work performed in the United States.  The Protection Act bars payment to...

Nov
8

The Reality of the Dependency Exemption after the Tax Cut and Jobs Act

Generally, the tax dependency exemption is awarded to the custodial parent; this is the federal default[1]. The custodial parent is defined as the parent receiving more than 50% of the parenting time, based on overnights. However, Minnesota Courts have the power to award a tax exemption to a non-custodial parent incident to the determination of child support and physical custody. Minn. Stat. § 518A.38, subd. 7. In making the decision, Courts are directed to consider: 1) the financial resources of each party; 2) if not awarding the dependency exemption negatively impacts a parent’s...