Andrew D. Taylor demystifies changes to Pennsylvania Support Law

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Andrew D. Taylor, partner at family law firm Shemtob Draganoski Taylor, explains when it is appropriate for a child to visit an incarcerated parent. (MONTCO.Today file photo)

Family law attorney and Shemtob Draganosky Taylor partner Andrew D. Taylor joined a panel of attorneys on April 23 at the Pennsylvania Bar Institute’s Family Law Institute 2019 conference in Philadelphia to discuss recent changes to support rules in Pennsylvania.

The panel discussion, entitled “New Support Rules – Changes in the Law,” focused on revisions to Pennsylvania child and spousal support formulas that went into effect on Jan. 1, 2019. The state’s previous support guidelines had taken into account the federal tax treatment of support payments; until recently, those who paid spousal support or alimony could deduct the amount paid from their taxes, and those who received it had to report the payments as taxable income.

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The 2017 Tax Cuts and Jobs Act, however, radically changed that. For new support orders entered after Jan. 1, 2019, support payments are no longer tax deductible for the payor and are not taxable for the payee. To account for this significant shift in the law, the Pennsylvania Supreme Court amended the state’s support guidelines to revise the formulas that determine how spousal support is calculated. Also, spousal support is now calculated before child support, marking a change in the years-old formula.

“The changes in the way support payments are treated for tax purposes have had a major impact on how support is calculated as well as ongoing divorce and support negotiations,” said Taylor. “It is vital that everyone involved in or affected by divorce law in Pennsylvania understand what the changes to the Pennsylvania Support Guidelines will mean for them.”

The Pennsylvania Bar Institute sponsored the annual conference, which is designed to provide the latest practical information and practice tips for family law attorneys. The conference was simulcast to 21 locations across Pennsylvania.

Taylor has practiced family law exclusively for more than 15 years. He is experienced in all aspects of Pennsylvania family law, including equitable distribution, alimony, child support, child custody, and abuse matters. He regularly argues appeals before the Pennsylvania Superior Court involving complex family law issues, and has argued before the Pennsylvania Supreme Court.

Active in the Montgomery County family law community, Taylor is a frequent speaker and writer who has served as a course planner for the Montgomery Bar Association’s annual Toby L. Dickman Seminar and other bar association events.

Taylor has been named among The Best Lawyers in America for several years and has received the American Institute of Family Law Attorneys, Pennsylvania, “10 Best” Client Satisfaction Award. In addition, he was named a “Rising Star” by Pennsylvania Super Lawyers, a rating program by Thomson Reuters, from 2008 through 2018.

Taylor graduated magna cum laude from Mansfield University in 2000 and earned his law degree from Ohio Northern University Pettit College of Law in 2003. He joined Shemtob Draganosky Taylor in 2014 and became a named partner of the firm in January 2019.

Andrew D. Taylor explains how changes to the tax law effect divorce, Your Cheatin’ Heart: The role of adultery in Pennsylvania Divorces

For more information about Shemtob Draganosky Taylor click here.

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