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    Business standard mileage rate for  2010 is 50 cents.  Lower than last year - reflects lower transportation costs.

    Click here for current Applicable Federal Rate Information.

    Click here to search the New York State Corporation and Business Entity Database.

    Kelly V. Zarcone judges semi-final round in Albert R. Mugel Tax Moot Court Competition on Februray 27, 2010.

    Kelly V. Zarcone teaches Healthcare law course at D'Youville College, Buffalo, NY, Spring 2010.

     Kelly V. Zarcone discussed QDROs on Law Line on WNED AM 930 on Sat.,  October 25, 2008 and again on March 28, 2009. 

    Kelly V. Zarcone to speak at QDRO seminar, Spring 2008

    Kelly V. Zarcone speaks at seminar on protecting retirement assets.  Winter 2007.

    Kelly V. Zarcone, Esq. rewrites chapter on Trusts for Special Assets, S Corporation Trusts, for New York State Bar Association course book on Trust Planning and Drafting Techniques.  April 2007. 

    QDRO News.  Lemisis v. Lemisis, March 16, 2007, Slip. Op. 06-01946. 4th Department decision.  Unless the Stipulation or Separation Agreement says otherwise, the Alternate Payee has to take a fractional share of the pension, paid how ever the Participant elects.  There is no requirement that the Alternate Payee's share be calculated on the basis of a single life annuity.   

    QDRO News - December 22, 2006 - Stachowski v. Stachowski  Slip Op. 06-2074.  Wow.  In a crushing financial blow to divorced women in the whole of the Fourth Department, the Court said that in order to receive a separate interest QDRO, the words "separate interest" must be explicitly stated in the parties' settlement agreement.  In this case, the separation agreement contained every indication of a separate interest except for those two words "separate interest."  It was poorly drafted and said that Ms. Stachowski was entitled to 50% of a GM Pension Plan and that she could even roll her interest over if the plan allows (which it does not).  There were no words of waiting until retirement or indicating that she should receive only part of payments made to the husband.  Nothing but the words "separate interest" could be clearer about what the parties meant at the time - but the Court did not agree. 

    QDRO News - July 25, 2006 - The Second Department came right out and said it.  Very well said and succinct - in plain English - the Court said PENSION SUPPLEMENTS (COLA, VSF Benefits, etc.) DO NOT NEED SEPARATE DISTINCTION IN A SEPARATION AGREEMENT OR STIPULATION.  They are supplements to the existing benefit as opposed to death benefits, which we understand must be separately stated to establish an entitlement.  (Pagliaro v. Pagliaro, July 25, 2006, Slip Op. 5929.)

    QDRO News - July 7, 2006 - The Fourth Department confirms that a Qualified Domestic Relations Order ("QDRO") must comport with the terms of the parties' agreement and judgment of divorce. (Page v. Page, July 7, 2006, Slip Op. 5452.

    QDRO News - March 17, 2006, The Fourth Department clarifies and reiterates its 2004 decision in Kazel v. Kazel by stating that death benefits and pension benefits should be separately addressed in marital property settlements.  Where death benefits are not addressed, no ambiguity will be found in an otherwise unambiguous document.  (Hoke v. Hoke, March 17, 2006, Appellate Division, Fourth Department)

   Following House passage on May 10, 2006, the Senate on May 11, 2006, passed the Tax Increase Prevention and Reconciliation Act. The tax relief bill is designed to keep the tax rate on investment low and to prevent 15 million Americans from falling into the alternative minimum tax in 2006. President Bush promptly signed the bill into law on May 17, 2006.

    Attorney Kelly V. Zarcone, spoke at National Business Institute Seminar on Tax Advantages of Limited Liability Companies on April 27, 2006 in Buffalo, New York.