Baker & Daniels' Drew Soshnick Weighs In on Dependency Legislation

Andrew Soshnick, an attorney at Baker & Daniels and former chair of the Indiana State Bar Association's family law section, says new legislation outlining provisions for determining dependency hits at the heart of most child support cases because of its income focus, according to Indiana Lawyer's article, "Determining Dependency in Child Support."

House Enrolled Act 1427, which took effect July 1, 2011, establishes seven factors a court must consider in determining which parent can claim a child as a dependent for federal and state taxes. Six of these factors were already recommended by the Indiana Child Support Guidelines, but family lawyers say courts have often alternated exemptions between parents from year to year or focused solely on the parental income factor.

The new law requires courts to consider all of these factors. It also adds a seventh "cathcall" provision allowing the court to consider any other relevant factors in the decision, Indiana Lawyer reported.

"The addition of the cathcall provision may become relevant as lawyers and litigants focus on this change and develop arguments in each category, but in the short run it probably will not make much difference since the focus traditionally has been on incomes and the values of the exemptions," Soshnick explained to Indiana Lawyer. "Lawyers and litigants could create some sophisticated arguments and even think about offering expert testimony. Time will tell if it becomes more relevant."

Family law attorneys say the legislation is income-based and tax-focused in many aspects and that it will make the process of determining dependency more complicated because the court must examine the true tax ramifications in making a decision.