Alan Pearlman

Since 1974 Alan Pearlman, Ltd. has counseled over 5,000 complex divorce matters and over 10,000 criminal matters including thousands of DUI cases. Concentrating on Family Law matters, the firm assists with Adoption, Child Custody Matters, Dissolution of Marriage(Divorce), Child Support, Visitation and Maintenance (formerly known as Alimony). Mr. Pearlman serves on several Bar Association special interest groups and committees, including former Chair of the Chicago Bar’s committee on legal technology.

Latest from Alan Pearlman - Page 2

Chicago Family Law Blog

Marital Deductions & Non-Citizen Spouses

By Alan Pearlman

May 27, 2018

A QDOT is a specific type of marital deduction trust that is designed to ensure that non-citizen spouses will eventually pay any taxes that may be due upon distribution of the principal from the trust, even if the surviving spouse resides outside of the United States. Without a QDOT, an estate would be immediately taxable. More specifically, the marital deduction typically allows the assets of an estate to be passed to a spouse without tax…

Chicago Family Law Blog

Deductibility of Divorce-Related Payments

By Alan Pearlman

December 31, 2017

Prior to filing for divorce, various federal tax considerations should be reviewed due to their potentially profound implications. Among the major issues commonly covered in a divorce decree or agreement are: alimony, sometimes referred to as “spousal” or “separate maintenance” support; division of property; and child support. Each has its own tax treatment and implications. Division of Property Most divorces involve a division of the property owned by the couple. Such a division of property…

Chicago Family Law Blog

IRS Recharacterization of “Alimony” Payments

By Alan Pearlman

November 30, 2017

Three major issues commonly resolved in a divorce decree or agreement are: alimony, or spousal support; division of property; and child support. Each has its own tax treatment and implications. In general, for federal income tax purposes, alimony is “deductible” from the income of the spouse paying it and considered taxable income to the spouse receiving it. If the payor spouse has a significantly higher income, there is an incentive to maximize the amount of…

Chicago Family Law Blog

Howell v. Howell and it’s Affects on Military Retirement Pay in Divorce Cases

By Alan Pearlman

July 26, 2017

In a rare 8-0 decision, the Supreme Court recently overturned a ruling by the highest court of Arizona regarding the division of military retirement pay under a divorce decree. Howell v. Howell, decided May 15, held that any waived portion of military retirement pay cannot be treated as divisible community property in the case of divorce (197 L. Ed. 2d 781). The ruling reaffirmed the Court’s decision in Mansell v. Mansell, clarifying that waived pay is…

Chicago Family Law Blog

Parental Liability for Acts of Minor Children

By Alan Pearlman

May 1, 2016

In most states, the age of majority (when a person is recognized by law as an adult), is 18 years of age or older. A “minor” is a person who is under the age of 18. When a minor breaks the law or causes damage or injury to another person, an animal or property, the minor’s parents may bear the liability. Many state statutes authorize courts to hold parents financially responsible for the damages caused…

Chicago Family Law Blog

Are Children Conceived After the Death of Parent Entitled to Benefits

By Alan Pearlman

March 23, 2015

Several states refer to children who are born or adopted after the execution of a parent’s will and omitted from the provisions of the testamentary instrument as “omitted” or “pretermitted” children. In the interest of fairness, states that recognize the inheritance rights of posthumously born or adopted children have traditionally allowed “omitted” children to inherit under intestate succession (i.e., taking a share equal in value to what the child would have received if the testator…

Chicago Family Law Blog

Divorce and Federal Income Taxes

By Alan Pearlman

February 26, 2015

Chicago Family Law Blog

Parents of Injured Children and Recovery of Consortium Damages

By Alan Pearlman

February 26, 2015

Although “loss of consortium” damages are traditionally associated with spousal relationships, modern cases have extended the right to recover them to parent-child relationships. Referred to as “filial consortium damages,” these awards are intended to compensate the parent for the loss of affection, love and companionship that results from a child’s injury or death. Wrongful Death Actions Distinguished In cases where parents sue for the wrongful death of their child, most jurisdictions permit parents to recover…

Chicago Family Law Blog

Tips to Help You Get Through The Holidays with Your Sanity Intact

By Alan Pearlman

December 20, 2014

Keep it Simple. Be realistic about your holiday commitments. If you are over-extended, something will give…usually your temper. Know your party (and alcohol) tolerance. Have a party plan that works for you. RSVP to the ones you can enjoy and, when possible, avoid the ones you won’t. Arrive late, leave early, and bow out when you are not enjoying yourself. Avoid Unnecessary Conflicts. There will be conflicts, some necessary, some not. Put your energy into…

Chicago Family Law Blog

Distinguishing Collaborative Divorce From Divorce Mediation

By Alan Pearlman

November 11, 2014

Couples that seek to dissolve their marriages without the challenges of litigation often turn to alternative dispute resolution. Non-litigation settlement strategies are particularly effective for couples committed to maintaining respectful relationships with their spouses after the divorce, and may also minimize negative consequences facing the children. The following issues, among others, are typically amenable to such settlement strategies: Property divisions Spousal support Interim living arrangements Child support Custody and visitation Divorce Mediation and Collaborative Divorce,…

Alan Pearlman

Marital Deductions & Non-Citizen Spouses

Deductibility of Divorce-Related Payments

IRS Recharacterization of “Alimony” Payments

Howell v. Howell and it’s Affects on Military Retirement Pay in Divorce Cases

Parental Liability for Acts of Minor Children

Are Children Conceived After the Death of Parent Entitled to Benefits

Divorce and Federal Income Taxes

Parents of Injured Children and Recovery of Consortium Damages

Tips to Help You Get Through The Holidays with Your Sanity Intact

Distinguishing Collaborative Divorce From Divorce Mediation

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