If William Kennedy had updated all his financial paperwork in accordance with his divorce decree, chances are his daughter would not have been at the Supreme Court on Tuesday fighting for the $402,000 she thinks should be hers.

Effective for tax years beginning after July 1, 2008, the exemption for a qualifying child of parents who are divorced, separated under a written separation agreement or who lived apart at all times during the last six months of the year goes to the custodial parent, regardless of what the divorce decree or written separation decree says, unless the noncustodial parent attaches a signed waiver effective for that tax year.

The program provides law firm specific, customized, court room ready reports and charts that often result in the foundation of rational negotiation and the eventual non-litigated reaching of a divorce decree.