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Lee M. Rankin primarily practices in the areas of taxation, corporate law, estate planning, real estate, and trust and probate administration. He received his Nebraska license as a Certified Public Accounting in Claimed Lawyer Profile Social Media. My practice is centered on a philosophy of personalized service. Calls returned, emails answered, and constant awareness of your legal matter's status are just a few of the ways that I strive to make your experience superlative.
Estate Planning, Business and Real Estate. Estate Planning, Bankruptcy, Business and Divorce. Estate Planning, Business, Divorce and Employment. Estate Planning, Bankruptcy, Criminal and Tax.
View Lawyer Profile. Estate Planning, Bankruptcy, Collections and Divorce. Estate Planning, Real Estate and Tax. Mark D. Bruce E. Coolbaugh Red Oak , IA Estate Planning, Probate and Real Estate. Attorney Colby M. In August Prior to founding Buchheit Law June, , Lindsey worked as an attorney for two Sioux City law firms from Lindsey's practice includes but is not limited to estate planning and probate; family law; business and creditor law.
Brett P. Brett lives in Sioux City with his wife and four children. He is active within the community and enjoys participating in local fundraising events, and volunteering with local nonprofit organizations. Lisa A. I typically deal with individuals, families, and small business owners to a protect and arrange themselves during life, b provide guidance to loved ones upon their passing, especially for minor children, and c transition businesses and wealth from one generation to the next in an organized and tax-efficient manner.
Originally from Fort Dodge, Iowa north central Iowa , my practice takes me all across the state of Iowa. I'm proud that my family has been providing Browse By Cities. Kirkman Panama Portsmouth Westphalia. Business, Divorce, Estate Planning and Family. Claimed Lawyer Profile Social Media. Show Preview. Jamie L. A native of Wapello, Iowa, Mr. Licensed to practice in the state Claimed Lawyer Profile. Lee M. Rankin primarily practices in the areas of taxation, corporate law, estate planning, real estate, and trust and probate administration.
He received his Nebraska license as a Certified Public Accounting in My practice is centered on a philosophy of personalized service. Calls returned, emails answered, and constant awareness of your legal matter's status are just a few of the ways that I strive to make your experience superlative. Council Bluffs , IA Business, Estate Planning and Real Estate. View Lawyer Profile Email Lawyer. Business, Bankruptcy, Divorce and Estate Planning.
Business, Divorce, Employment and Estate Planning. View Lawyer Profile. John C. Business and Agricultural. I represent businesses and their owners in a variety of different spaces, ranging from agriculture, construction and real estate development all the way to emerging technology, venture capital and financial services.
The diversity of the clients I work for and the issues they present me with make me well-equipped to provide you practical legal advice on all matters pertaining to your business. Business and Personal Injury Drake University. George A. Includes payments made monthly, quarterly, or annually. Yes, you can still be barred from filing Chapter 7 bankruptcy. These include past due debts for child and spousal support, most unpaid taxes, and wages, salaries or commissions you owe to employees and contributions you owe to an employee benefit fund.
Purpose of debt is judged at the time the debt was incurred. Home mortgages are typically consumer debt. Most tax debts are not typically consumer debt. Exclusion applies after the minimum 90 day period of service, and for days after the service ends.
Exclusion applies only to cases filed between December 19, and December 18, , unless extended by Congress. Line 2, Filing Status. No option for legally separated but filing joint case; joint cases generally should be treated as a single household for means test purposes. May be asserted as special circumstances to rebut the presumption of abuse under section b 2 B. May be considered by the UST when stating the reasons under section b 2 that a motion to dismiss is not appropriate.
Information should be consistent with household size on Schedule I. Line 3, Gross wages, salary, tips, bonuses, overtime, commissions. Includes income, whether or not taxable. Figures are gross amounts, before any deductions. Depreciation is not included.
Line "c" cannot be a negative number. Line 6, Interest, dividends, and royalties. Line 7, Pension and retirement income.
Line 8, Any amounts paid by another person or entity, on a regular basis, for the household expenses of the debtor or the debtor's dependents, including child or spousal support. Line 9, Unemployment compensation. Line 10, Income from all other sources. Includes private disability income. Does not include SSA benefits. Does not include tax refunds. Does not include loan proceeds. Whether it meets IRS test for income could be relevant, but whether it is taxable income or non-taxable income is not a factor.
Line 14, Applicable median family income. However, if an individual is counted as a family member for median income purposes, that individual's income should be included as income on Part II of Form B A. Line 17, Marital adjustment. New Form B A-2, Line 3 All income of the non-debtor spouse should be included, except the following expenses of the non-debtor spouse may be excluded: withholding taxes; student loan payments; prior support obligations; debt payments on which only the non-filing spouse is legally liable and where the consideration for the loan exclusively benefits the non-filing spouse.
Credit cards used to pay for household expenses may not be deducted on Line Line 19A, National Standards: food, apparel and services, housekeeping supplies, personal care, and miscellaneous.
New Form B A-2, Line 6 The following expenses are covered by the National Standards and may not be counted separately elsewhere: apparel and services includes shoes and clothing, laundry and dry cleaning, and shoe repair ; meals at home or away unless unreimbursed business expenses ; housekeeping supplies includes laundry and cleaning supplies; other household products such as cleaning and toilet tissue, paper towels and napkins; lawn and garden supplies; postage and stationary; and other miscellaneous household supplies ; personal care products and services includes hair care products, haircuts and beautician services, oral hygiene products and articles, shaving needs, cosmetics, perfume, bath preparations, deodorants, feminine hygiene products, electric personal care appliances, personal care services, and repair of personal care appliances miscellaneous personal expenses.
National Standard amount that may be claimed is based on the debtor, the debtor's dependents, and the debtor's spouse in a joint case if the spouse is not otherwise a dependent. Line 19B, National Standards: health care.
New Form B A-2, Line 7 National Standard amounts may be claimed based on debtor, debtor's dependents, debtor's spouse, and the age of household members. Actual mounts expended by the debtor exceeding the National Standards that are required for the health and welfare of the debtor, debtor's dependents, and debtor's spouse, which are not reimbursed by insurance or paid by a health savings account, may be claimed on line Line 20A, Local Standards: housing and utilities; non-mortgage expenses.
New Form B A-2, Line 8 Based on county of residence; see line 14 for resolving multiple residences. The following expenses are covered by the Local Standards and may not be counted elsewhere: maintenance and repair; homeowner association dues; condominium fees; gas, electricity, water, heating oil, bottled gas, trash and garbage collection, wood and other fuels, septic cleaning; basic telephone and cell phone service. New Form B A-2, Line 9 Based on county of residence; see line 14 for resolving multiple residences.
Line 20B b is the same figure as line 42 for house payments. The overall effect of disallowing double-dipping is to allow the debtor to take only the higher of the actual mortgage payment or the Local Standard. If the home is being surrendered, the debtor may not include the mortgage payment on lines 42 and 43, and may not deduct the mortgage payment on line 20B b. The debtor may, however, claim the full amount of the Local Standard for housing on line 20A.
Vacation homes do not entitle a debtor to the Local Standard on line 20B. Debtor may not claim a Local Standard on line 20B when the debtor: is and has been living with a friend or relative for an extended period of time at no cost; is and has been living in military or other employer-paid housing. Line 21, Local Standards: housing and utilities; adjustment. This line is occasionally used by debtors who claim that Form B A incorrectly captures the separation of the IRS housing Local Standard into two components, a mortgage component and a non-mortgage component; the USTP will object to that use of line See line 14 to resolve multiple residences.
The Local Standard for vehicle operation may be taken when the debtor owns, leases, or pays the operating expenses on a vehicle. The Local Standard for vehicle operation for zero vehicles may be taken if the debtor does not own, operate, or pay operating expenses on any vehicle.
A vehicle must be "street ready" and licensable. A vehicle designed without an engine does not qualify, e. Line 22B, Local Standards: transportation, additional public transportation expense. New Form B A-2, Line 15 If debtor claims vehicle operating expense for one or more vehicles on Line 22A, debtor may only claim additional public transportation expense if reasonable and necessary for the health and welfare of the debtor, debtor's dependents, and debtor's spouse, or for the production of income.
If additional public transportation expense is applicable, it is capped by Local Standard amount for public transportation.
New Form B A-2, Line 13 Outside the Fifth, Seventh, and Eighth circuits, debtor cannot claim the vehicle ownership expense if the debtor does not have a secured loan or a lease on the vehicle.
In the Fifth, Seventh, and Eighth circuits debtor may claim this expense if the debtor owns a vehicle regardless of whether the debtor has a loan or lease payment. However, if the debtor owns a vehicle free and clear the USTP position is that the lack of any actual ownership expense may be considered in determining whether the case constitutes an abuse under the totality of the debtor's financial circumstances pursuant to section b 3 B.
If the vehicle is being surrendered without replacement, the debtor may not claim the expense. But see discussion regarding line If the vehicle is borrowed, the debtor may not claim the expense. Debtor may not "double dip," that is take the full amount of the vehicle ownership expense on line 23 a and then fail to deduct the monthly lien payment on line 23 b. The overall effect is to allow the debtor to take the higher of the actual loan or lease payment and vehicle ownership expense. A debtor whose household contains a single driver is generally entitled to an ownership expense for only one vehicle.
Line 25, Other Necessary Expenses: taxes. Non-debtor spouse's taxes is not included if "backed out" on line Line 26, Other Necessary Expenses: involuntary deductions for employment. Does not include voluntary k contributions, voluntary k loan repayments, Does not include United Way or charitable contributions. Does not include elective insurance. Line 27, Other Necessary Expenses: life insurance. If the policy is whole life, debtor must determine what portion of the premium is attributable to term coverage.
Does not include premiums on policies for non-debtor spouse or children. Line 28, Other Necessary Expenses: court-ordered payments. New Form B A-2, Line 19 Includes the current monthly amount of support and alimony, not any past due amounts, which are entered on line Does not include purely voluntary amounts for which there is no legal obligation.
Line 29, Other Necessary Expenses: education for employment or for a physically or mentally challenged child. Expenses for challenged children must be for "health or welfare. Expenses for challenged children cannot be already included on line 30 or Line 30, Other Necessary Expenses: childcare.
Includes babysitting, nursery school, daycare, preschool. Premium daycare may be permitted, depending on the justification. May not be permitted if one parent is "stay at home;" depends on the circumstances. Line 31, Other Necessary Expenses: health care. New Form B A-2, Line 22 Includes only unreimbursed, out-of-pocket expenses, exceeding the National Standard amounts provided for at line 19B, including items traditionally reimbursable through a flexible spending or "cafeteria" medical saving plan.
For example: deductibles medications therapy co-pays Does not include payments for health insurance or health savings account; those are covered by line Does not include elective or cosmetic surgery. May not duplicate items on line Line 32, Other Necessary Expenses: telecommunication services.
Pagers, call waiting, long distance, caller ID, and internet may be included, depending on amount and circumstance; test is whether "necessary for health and welfare or production of income.
Does not include flexible spending account or "cafeteria" medical saving plan contributions, which should be deducted as excess costs on line 31 to the extend they exceed to line 19B IRS standard amounts. Line 35, Continued contributions to the care of household or family members.