“Phantom income” represents a challenge for taxpayers and businesses in tax planning and financial management—but its consequences may be worse for payors of alimony and child support. Although the ...

Retained Earnings in Support—Who Bears the Burden of Proof? When retained earnings are identified as a potential form of income in a support case, the court has to determine whether the retained ...

When companies need to raise money for things like product development, equipment purchases, or expansion, they can do so in one of two ways: They can seek to borrow money from lending institutions, ...