• Does parenting time really matter?
• How is the deviation calculated?
• What happens in cases of 50/50 joint custody?
• Can child support be increased based on parenting time as well as decreased?

Here is a general response/discussion of the parenting time deviation and how it works in the child support calculator.

Parenting time is a difficult issue.  The BCSO is based on income and “standard” visitation time, however that is defined. In the original version of the bill, Schedule C was used to calculate a parenting time adjustment, which was a formula up and down based on how much the family’s visitation schedule deviated from the standard. However, there were many complexities with the calculation and the practical result was that parents were buying and selling time with their children based on finances. So, the result was that the parenting time adjustment was taken out of the final bill as an automatic calculation and moved to Schedule E as a possible deviation. 

There is no formula and no guidance in the literature as to how to calculate a parenting time deviation.   You have to figure out what makes sense for the family and then enter it on Line 13 of Schedule E in the non-custodial parent’s column, to reduce the child support amount that the non-custodial parent pays the custodial parent.  Line 13 is formatted to be only a downward deviation, although one could certainly argue for an upward deviation and put it on Line 10 (other non-specific deviation).   

I am not seeing parenting time actually being argued very often, as most parenting plans are fairly standard (Wed. night dinner and every other weekend, etc.)   Where it comes into play the most is in 50/50 custody situations and the parenting time deviation is the mechanism to reduce the calculated child support that the non-custodial parent needs to pay, based on the fact that he (usually) is going to have the children much more than standard. 

If the parties’ income is about equal and the actual parenting time is 50/50, then it may be appropriate for the child support payment to be adjusted to zero.  However, if the parties’ income is not equal, then it may make sense for one party to pay some child support to the other so that they both have sufficient resources to spend on the children.   Note that the statute defines the non-custodial parent as the person having the least time with the children OR the parent who has the highest income, if parenting time is equal.

The scheme is simple. Mail snatchers obtain checks via various methods, including looking through neighborhood mail boxes and inspecting outgoing mail and targeting postal vehicles, apartment mail panels, rural mail boxes, collection boxes and free-standing, clustered box units. Late evenings and early mornings are the most popular times for these scavenger hunts.

Once obtained, the fraudsters erase the payee and the amount – not the signature. The chemicals used vary, but many are found in household cleaning products available at many local retail stores. Some chemicals used are the by-products of a methamphetamine operation. Chemicals used include acetone (the most widely used), benzene, bleach, carbon tetrachloride, chloromice “T”, fox “IT”, clear correction fluids, and a high-performance eraser.

The culprits perpetrating this vary from a drug addict riding around on his bicycle stealing checks that are then washed and rewritten to themselves with potentially higher payment amounts using false “id” to cash them to sophisticated operations that have rings of check snatchers on the street and facilities where they wash the checks. Once the stolen checks are obtained, they place a protective low-adhesive tape or sticker over the signature line and place the check into a pan containing their cleaning solution. Once the ink has disappeared, they hang the check to dry. The result is a signed blank check which is altered to suit the fraudster. Others ride the streets equipped with a laptop computer, printer and laminating machine prepared to steal a check from your mailbox, alter the payee and/or amount, produce a fake “id” and cash the check before you get home from work. Even postal workers are beginning to take up the practice – they just take the mail out of the postal bag. The severity and growth of this problem has caused local and federal authorities to form task forces with postal inspectors, US attorneys office, local police forgery units, the FBI and the Secret Service.

This crime affects individuals, families and businesses. What can one do to prevent falling victim? Consider the following preventions:

Opt for direct deposit of your payroll check. Payroll checks are a favorite target. If it’s an automated payment, there is no check to steal.

Use check stock that has embedded security features. Most check manufacturers have enhanced their check stock to include one or more of security features, such as
- watermarks (subtle designs that are visible when viewed at an angle and copiers and scanners can’t effectively copy)
- copy void pantograph (when copied the word “void” appears)
- chemical voids (can’t be treated without detection)
- high-resolution micro printing (extremely small printing around the signature area and borders of the check that become illegible when copied)
- three-dimensional reflective holostripe (metal strips that are difficult to scan or reproduce because of the sophisticated process used to produce them)
- security inks (chemical reactants produce permanent stains when treated)
- invisible fiber (fibers embedded in the sheet that are difficult to duplicate)
- visible fibers (seen on front and back and easily verified)
Many check mail order houses now include these features. Check with your bank or supplier to insure that your check stock includes features to prevent, chemical alteration, erasure, toner removal, photocopying, and counterfeiting. Banks are taking additional steps to combat this crime by working with their customers to develop due diligence procedures and upgrading their ID verification for non-account holders.

Use pens that are resistant to check washing. Gel pens with black ink are most resistant to check washing. Roller-ball, thick felt tip and fountain pens are good choices. Blue ink, ballpoint pens and “permanent markers” should be avoided.

Prepare the check in a manner that makes unauthorized changes difficult. Write the complete payee name and the amount clearly and take up all the space available of the respective lines.   Note the purpose of the payment in the memo line.

Secure your mail. Steps you can take to secure your mail include:
- Don’t leave unopened or outgoing mail in you mail box for any longer than is necessary especially overnight and/or Sunday/holidays.
- Don’t alert check-snatchers by raising your mail flag for outgoing mail
- If you are not allowed to send mail at your office instead of home, take your mail to the post office, give it to a mail carrier, or put in a Post Office mail unit
- Place a hold on your postal delivery service when you’re be out of town
- Install/check locks on your mail box
- Report suspicious activity around mail receptacles, postal vehicles, etc.
- Report non-receipt of valuable mail to banks, credit card issuers, and postal authorities
- Protect and inventory your check supply and report missing or stolen checks to your bank immediately
- Properly store or dispose of cancelled checks
- Provide bank account information to reputable businesses or individuals only
- Pick-up new check stock or arrange delivery to your office 
- Print or stamp return address on envelopes to prevent forgery
- Don’t discard cancelled checks, bills or credit card statements in the trash – shred them.

Learn how to detect an altered check.The following are a list of “red flags” to consider when examining checks: the printing/text on the check isn’t uniform in color or texture; the finish on the check feels softer than normal or bumpy; the paper color is grayish; the watermark is lighter than usual or removed; the check contains mis-spellings, typos, and/or grammatical errors; the pre-printed numbers on the check do not match properly (the two sets of numbers near the check number aren’t included in the routing /ABA number); the check number doesn’t repeat in the electronically generated serial number; and/or when questioned, the customer can’t keep his story straight.  

Check your bank statements as soon as you receive them. Check bank, credit card, and other financial statements for signs of fraud and review cancelled checks to make sure the payee or amount has not been altered. After thirty days of receiving your bank statement, the bank does not have to reimburse your loss. Early detection and notification is essential.

Mail theft is a federal crime punishable with fines up to $250,000 and imprisonment up to five years upon conviction. The US Postal Inspection Service offers rewards for information leading to arrest and prosecution. Nonetheless, prevention is cheaper than prosecution. Avoid becoming a victim.

If you have watched any television over the holiday season, you have undoubtedly been subjected to the seemingly never-ending barrage of jewelry commercials portraying husbands and boyfriends surprising their wives and girlfriends with fine rings, bracelets, necklaces, etc. Of course, the jewelry companies are hoping to convince their male audience that the answer to “happily ever after” lies in their ability to give their significant other a perfect (and hopefully expensive) piece of jewelry. What the jewelry companies don’t worry about is this…who gets to keep the jewelry if things do not work out as expected? In 2009, I was involved in several cases where I had to answer that question.

The three most common scenarios that could lead to a dispute over who gets to keep expensive jewelry that was given as a gift during the course of a marital or premarital relationship are as follows:

(1) A man gives a woman an engagement ring which she accepts but the marriage is called off before the wedding;

(2) One spouse receives jewelry from the other spouse or the other spouse’s family as part of the wedding ceremony but the marriage ends in divorce; or

(3) One spouse receives jewelry from the other spouse as a Birthday or Christmas present but the marriage ends in divorce.

Normally, a gift given to one spouse by the other becomes the receiving spouse’s separate property, meaning it is not subject to reconveyance or equitable division in the event of a future divorce. Thus, in scenarios (2) and (3) above, the jewelry would generally remain in the hands of the spouse that received it as a gift. The caveat is that under Georgia law, the person claiming the gift has the burden to prove that the donor intended the jewelry as an unconditional gift, that the gift was accepted, and that the gift was actually delivered or received. Any factual dispute as to whether there was or was not a gift under the law must be decided by a judge or jury.

However, engagement rings are different because the law assumes that an engagement ring is only given in contemplation of marriage and is therefore subject to the “implied condition” that it is to be returned if the engagement is broken. It should be noted though, if the woman attempts to give the ring back to the man and he refuses, the law will view this refusal as the man’s intent to allow the woman to keep the ring unconditionally. Therefore, if the man later changes his mind and asks for the ring back, he will have no recourse. This point was interestingly made by Justice Musmanno of the Supreme Court of Pennsylvania in a 1957 case:

“A gift given by a man to a woman on condition that she embark on the sea of matrimony with him is no different from a gift based on the condition that the done sail on any other sea. If, after receiving the provisional gift, the donee refuses to leave the harbor, – if the anchor of contractual performance sticks in the sands of irresolution and procrastination – the gift must be restored to the donor. A fortiori would this be true when the donee not only refused to sail with the donor, but, on the contrary, walks up the gangplank of another ship arm in arm with the donor’s rival.”

So it appears that in normal circumstances, a disappointed fiancé is entitled to recoup his jewelry expenses while a disappointed husband is not.

This is a problem for both CPA’s and their clients. CPA’s need to make sure that their clients fully understand the scope of work and manage their expectations accordingly.    A CPA who prepares tax returns or who compiles information for financial statements simply takes information that is given to them and puts it in the proper format.   They are not responsible for testing or evaluating the individual transactions and should not be expected to detect employee fraud.  Even when a CPA performs an audit of a company’s financial statements, they may easily miss employee fraud or theft that is significant to the business owner but not “material” to the financial statements.   The goal of an audit is to make sure that financial statements are presented in accordance with Generally Accepted Accounting Principles within a range of “materiality” that makes them useful to a third party user.  Financial statement audits are performed in accordance with Generally Accepted Auditing Standards, which have been enhanced in recent years to strengthen an auditor’s obligation to consider the risk of fraud and design procedures to detect fraud that may exist.  However, the main purpose of a financial statement audit is not to prevent or detect fraud and audit procedures which are completely and properly designed in accordance with professional standards may easily miss employee fraud. 

For more discussion, read the attached article written by Thomas Buckhoff and published by the Georgia Society of CPA’s in Current Accounts in Oct. 2008, discussing the difference between Financial Audits and Forensic Audits. 

Thomas Buckhoff Oct08 CA