Tampa Military Divorce Lawyers

Is Per Diem Properly Included in Income for Purposes of Calculating Florida Child Support?

2010-05-23T15:54:00.001-07:00

As a Tampa family law attorney, I handle a large number of military divorces. These cases present a number of unique issues. One of the issues that often arises is how to account for military allowances and benefits from a family law perspective. Service members frequently do not understand that, for purposes of calculating child support, income is defined much more broadly than taxable income under the Internal Revenue Code. As any military divorce attorney will tell you, clients in the armed forces are often disappointed to learn that, while certain compensation is left off the tax return, those benefits are usually income under the Florida child support guidelines.

Not all payments and benefits received, however, constitute income. Many military service members and civilian employees receive an allowance for travel and other expenses. This pay is commonly referred to as a per diem allowance. Per diem is a Latin term, which literally means "per day." The term most often refers to the amount of money the company, government, or other organization will pay each day to cover living and travel expenses incurred in connection with work.

One of our recent military divorce clients involved a reservist that planned to spend an entire year on a security detail in the Middle East. As part of the contract, the client was scheduled to receive a per diem for certain expenses. An obvious issue in the client's divorce was whether the per diem would be included in income for purposes of calculating the client's Florida child support obligation.

Pursuant to section 61.30(2)(a)(13), Florida Statutes, reimbursed expenses, including per diem allowances, may be included in income for purposes of calculating child support. These payments, however, are only included to the extent that the payment reduces the recipient's living expenses.

Very few appellate decisions help family law attorneys interpret this standard. Florida's Fourth District Court of Appeal provided some insight in Lauro v. Lauro, 757 So. 2d 523 (Fla. 4th DCA 2000), the husband testified that the per diem he received was insufficient to cover the actual expenses he incurred when he was away from home on business.

The wife could present no evidence to the contrary but argued that, if the husband is paid per diem to cover his meals away from home, he does not have to buy groceries for dinner at home. The court rejected her argument for two reasons. First, the per diem at issue was a flat rate per day which did not necessarily cover the actual expenses incurred by the husband. Second, even if the husband were reimbursed for the exact amount he spent on a meal away from home, any reduction in his living expenses at home because he did not have to buy groceries was de minimus. Trial judges should not be reduced to having to decide how much a spouse, who was reimbursed for a meal while traveling, would have spent on a can of soup or a frozen dinner at home.

Based on this reasoning, we can expect the best divorce attorneys to argue that a per diem will not be included in income for purposes of calculating child support unless the allowance exceeds the actual expense or eliminates a material expense, such as housing, that otherwise would have been incurred.

Attorney Richard Mockler receives a Superb Rating by AVVO

2009-12-23T04:05:00.000-08:00

The website AVVO.com has assigned a Superb Rating and a numerical rating of 10.0 to Attorney Richard J. Mockler.

Avvo Lawyer Rating

Innovative Family Law Attorneys Open New Office in Tampa, Florida

2009-12-10T05:22:00.000-08:00

Please see our latest press release, below.

The law firm of Richard J. Mockler, P.A. is pleased to announce the opening of its new Tampa office, located in beautiful Hyde Park. The office has a dedicated play area for children, and offers a warm, comfortable setting to meet with your attorneys or mediate family law matters.

Our attorneys approach every case with the same passion. We consult every client on their unique goals and interests, because no strategy fits all cases.

The Firm represents individuals in divorce, military divorce, and other family law matters, including cases involving child custody, child support, prenuptial agreements, alimony, equitable distribution, relocation, and more. The Firm also represents business litigation clients in partnership disputes and civil litigation involving fraud, misrepresentation, breach of contract, tortious interference, theft of trade secrets, breach of fiduciary duty, and other commercial claims. Attorneys Richard J. Mockler, Amy Bandow, and Adam B. Cordover are experienced in helping clients protect their rights and interests in complex legal battles and through life-changing circumstances.

The Firm’s lawyers have substantial experience working at the nation’s largest and most prestigious law firms representing high-profile clients in their most important legal matters. “Our attorneys approach every case with the same passion. We provide the same representation to a mother trying to protect her family that we offer to the CEO of a major company. We consult every client on their unique goals and interests, because no strategy fits all cases. Our job is to help clients understand their options and pursue their cases diligently without wasting valuable resources on unnecessary conflict and needless litigation,” added shareholder Richard J. Mockler.

Richard J. Mockler is a family law attorney and business litigator that graduated from the University of Florida’s Levin College of Law with honors, where he was elected President of the school’s Student Bar Association and selected as the Student of the Year in 2000. Mr. Mockler also earned a Master of Laws degree in Taxation from the University of Florida’s Graduate School. He started his career in Miami for a Wall Street law firm representing investment banks, major financial institutions, and other multinational companies. Prior to starting his own practice, Mr. Mockler also worked at Florida’s two largest law firms.

Amy Bandow is a Tampa divorce lawyer practicing primarily in the area of marital & family law. Ms. Bandow graduated from the University of Florida’s Levin College of Law. Prior to joining the Firm, she also worked in the litigation group at one of Florida’s largest law firms representing public companies and other institutional clients in high-stakes litigation matters.

Adam B. Cordover is a graduate of The American University in Washington D.C., where he earned his Juris Doctor and Master of Arts in International Affairs. Mr. Cordover is experienced in the areas of divorce, adoption, dependency, paternity, and child support. In February 2009, the LAWYER Magazine recognized Mr. Cordover for his service to the community. Among other things, he volunteers through Bay Area Legal Services and the Guardian Ad Litem Program.

For more information or to consult a Tampa divorce lawyer, business litigator, or family law attorney, regarding divorce, military divorce, child custody, time-sharing, parenting plans, child support, division of assets,prenuptial agreements, alimony & spousal support, adoption, and other services, contact our office at 813-443-4634.

Is Adultery a Crime in the Military

2009-12-03T22:46:00.000-08:00

Several people have asked me whether adultery is a crime under the Uniform Code of Military Justice. I was looking at some military adultery trends online, when I cam across this article: Adultery in the Military

The article takes an interesting look at the evolution of how the military treats adultery from a legal perspective. The author really devoted a lot time and analysis into the elements of adultery under the UCMJ and how the law is being applied, from a practical perspective.

Military Divorce Rate On the Rise

2009-11-27T19:02:00.001-08:00

According to the Defense Manpower Data Center, the divorce rate for married service members increased by more than 38% from September 2001 to September 2009.

In 2001, the divorce rate for married service members was 2.6%. By 2008, the military divorce rate had increased to 3.4%. For 2009, that rate increased to 3.6%. The rate for military women is an astonishing 7.7%, while the rate for men is 3%.

According to Joe Davis, spokesman for the Veterans of Foreign Wars, when a married couple is faced with "eight years of war, preparing for war, being at war, coming home and having to think about going back to war again — and when you have children — it just has a tremendous impact on the family unit."

April Cunningham, a spokeswoman for the department of defense, referred to the increase over last year as "relatively small." According to my math, the overall rate increased by 6% in a single year. If you told me my taxes were going up by 6%, I would not consider that increase "relatively small."

Some people criticize that the actual military divorce rate is much higher due to the inaccurate manner in which the defense department counts divorces as the difference each year between the number of married service members.

This would not come as a surprise, since a recent field survey in Iraq showed that nearly 22 percent of young combat soldiers questioned said they planned to get a divorce or separation. This is a 77% increase over 2003, when 12.4% of young combat soldiers said they planned to get a divorce or separation.

Military Divorce