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MacElree Harvey, Ltd.

MacElree Harvey, Ltd.

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Delaware Family Law Attorneys

Patrick J. Boyer to Present CLE for the Delaware State Bar Association

June 14, 2019 by MacElree Harvey, Ltd.

Patrick J Boyer, Family Law Attorney

On Friday, June 14, 2019, MacElree Harvey family law attorney, Patrick J. Boyer will participate as a panelist at the Delaware State Bar Association‘s Bench and Bar Conference. The CLE Breakout Session: “Exploring the Curiouser and Curiouser World of Family Court: A Hands-On Effective Guide to Some of the Most Difficult Adventures in Law”, will include an interactive seminar allowing attorneys and judges to have a comprehensive look at a custody matter in the Family Court. Through a mock trial presentation with emphasis on style, performance, and expectations, a panel of jurists and practitioners delve into evidentiary issues and ethical responsibilities for each step in the process.

Patrick’s presentation will focus on the admission of text messages and social media posts at trial.


Patrick J. Boyer, an attorney in the firm’s Family Law group, concentrates his practice on divorce, property division, alimony, child custody and visitation, child support, and domestic violence matters. Licensed in Delaware and Pennsylvania, Patrick works out of the firm’s Centreville, Delaware office.

To learn more about Patrick’s practice, email [email protected] or call, (302) 504-7294.

Filed Under: News Tagged With: Delaware Family Law Attorneys, Delaware State Bar Association, family law, Patrick J. Boyer

MacElree Harvey Announces Newest Shareholder: Marie I. Crossley

February 4, 2019 by MacElree Harvey, Ltd.

February 2019 – MacElree Harvey is pleased to announce that Marie I. Crossley has become a shareholder in the Firm.

Marie I. Crossley, Family Law Attorney“Marie is a knowledgeable and excellent family law attorney who leads the Firm’s Delaware office. As the chair of the Family Law Department, I am happy that Marie’s talents have led to her becoming a shareholder in the firm and know those talents will serve the firm’s clients well in even more ways in the future,” said Lance J. Nelson.

For over 16 years, Marie Crossley has practiced exclusively in the Delaware family law arena. Crossley handles a wide variety of divorce, custody, child support, alimony and other family law matters ranging from the mediation of small disputes to complex divorce, custody and support litigation.

Crossley graduated from Villanova University School of Law in 2001. She clerked for the Honorable Alison Whitmer Tumas and the Honorable William L. Chapman of the Delaware Family Court until entering private practice in 2002. Marie spent ten years as a family law attorney, and then partner, of a Wilmington, Delaware law firm until joining the family law group at MacElree Harvey, Ltd.

Marie is active in various community charitable organizations, including the Delaware Violence Advocacy Project; Delaware Volunteer Legal Services; Office of the Child Advocate; Delaware State Bar Association, Pro Bono Award Recipient; and Rotary Club of Wilmington, DE.

As a member of the Delaware State Bar Association, Marie participates in committees such as the Family Law Section; Alternative Dispute Resolution Section as Vice-Chair; Women and the Law Section; and Melson-Arsht Inn of Courts.


About MacElree Harvey, Ltd. With roots that reach back to 1880, MacElree Harvey is a full-service law firm serving clients from offices in Pennsylvania and Delaware. In addition to its broad-based litigation practices, the firm represents clients in corporate law, mergers & acquisitions, labor and employment, real estate, banking & finance, bankruptcy, family law, estate planning, tax law, personal injury, and criminal defense.

Filed Under: News Tagged With: Delaware Family Law Attorneys, MacElree Harvey, Marie I. Crossley

What do you mean my Alimony is not deductible?

December 31, 2018 by Lance J. Nelson, Esq.

Alimony and Spousal Support Tax Deductions End in 2019

The deduction that allows Payors of Alimony (and Spousal Support in Pennsylvania) to deduct those payments on their Federal Tax returns has been around for generations.  Crafty Family Law attorneys used this deduction to help resolve divorce and support cases for decades.  Basically, if the Payor was in the 38% Federal tax bracket and the recipient was in the 15% bracket, a $10,000 per month Alimony order only cost the Payor $ 6,200 per month ($10,000 – 38%) and the Recipient actually received $8,500 net after taxes ($10,000 – 15%).

Not anymore.

With the lowering of the famed crystal ball in Times Square, Alimony is no longer deductible in 2019.  The Tax Reform that was passed by Congress in December of 2017 contained a last minute addition that eliminated the Alimony deduction beginning on January 1, 2019.

The practical effect of this logically should be to lower Alimony awards going forward.  Remember the example above, there was a $2,300 per month difference ($8,500 – $6,200) in a net payment of the Payor and the net amount received by the Recipient.  Divorce Courts will presumably close this gap someplace in the middle.  The end result is the Payor will pay more and the Recipient will receive less in after-tax dollars.

The elimination of the deduction is not supposed to be retroactive.  So to anyone who is paying or receiving Alimony (or Spousal Support) based on an Order that was in effect as of December 31, 2018, your Alimony is still deductible by the Payor or reportable as income by the Recipient.

You ask, what if I or my spouse (ex-spouse) seek to modify a pre-2019 Order?  Great Question.

The old law is supposed to apply to any modifications of Alimony (or Spousal Support) Orders that modify a pre-2019 Order unless the parties agree otherwise.  But, we are talking about the IRS here and the one certainty with the IRS is there are no certainties.  So, you better draft carefully and plan for a situation where the IRS may disallow the deduction on the post-2019 modification.

The lessons to take away are:

  1. Alimony awards should be lower in 2019 and going forward and;
  2. be careful modifying pre-2019 Orders.

Coming shortly: How does this affect my support payments under the Pennsylvania Support Guidelines?


Like the families we serve, matters of family law come in all shapes and sizes—and our Pennsylvania and Delaware Family Law attorneys are equipped to manage and resolve a variety of legal issues. Our attorneys cover all aspects of family law, from drafting prenuptial agreements before parties marry to negotiating divorce settlements when a marriage ends, as well as helping parents resolve child custody disputes. Learn more about our family law practice.

Lance Nelson, chair of the Firm’s family law practice, has over 25 years of experience representing clients in family law matters such as divorce, marital agreements, adoption, custody, and support.

If you have any questions about your Alimony obligation, call (610) 436-0100 or email [email protected] to arrange a meeting with a member of our family law team.

Filed Under: Articles by Our Attorneys Tagged With: Alimony, Delaware Family Law Attorneys, Pennsylvania Family Law Attorneys, spousal support

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