PMK Partner Kapono Kiakona was a panelist at the Community Associations Institute (CAI) Hawaii Chapter on September 20, 2023. Kapono discussed short-term rentals including the processes for enforcing short-term rental ordinances, county requirements and processes for enforcing ordinances.
PMK Senior Associate Seth Harris is passionate about family law
Family law attorneys often meet people during very emotional events in their lives, such as divorces or custody disputes. Such situations require steady, compassionate guidance. The opportunity to help clients through these difficult times is exactly what attracted Seth Harris to family law.
“You don’t have to just struggle through this experience and be lost,” said Seth, who joined PMK in 2017. “I feel strongly about helping my clients get through what can be a tough process. That’s a big part of what motivates me and why I continue to do this.”
Seth received his Bachelor of Science degree from Georgetown University and his law degree from the William S. Richardson School of Law at the University of Hawaii, Manoa. He has 20 years of experience practicing law, 14 of which are in family law, and built PMK’s family law practice from the ground up.
In his free time, Seth enjoys Kendo (Japanese Fencing) and has earned a 6th degree black belt. He is married with two children, ages one and seven.
PMK partnered with HUGS to sponsor a Dad’s Night Out on June 20th in celebration of Father’s Day. HUGS is an organization that helps strengthen Hawaii’s families and improve their quality of life as they face the emotional and financial hardships of caring for a seriously ill child.
The Dads were treated to a Father’s Day Pau Hana Picnic at Ala Moana Beach Park. They enjoyed the views, the grindz, the company, and the opportunity to talk story and connect with other dads in similar situations. To learn more about HUGS, visit https://www.hugshawaii.org.
PMK partnered with HUGS to sponsor a Mom’s Night Out on May 23rd in celebration of Mother’s Day. HUGS is an organization that helps strengthen Hawaii’s families and improve their quality of life as they face the emotional and financial hardships of caring for a seriously ill child.
HUGS Moms were enjoyed a delicious family style dinner at et al., including Hamakua mushroom risotto, grilled kona kampachi, garlic chicken with mochi waffles, and an assortment of yummy desserts. The night was filled with laughter and talking story and was a much-needed break for these hard-working moms. To learn more about HUGS, visit https://www.hugshawaii.org.
Tax season is upon us, so now is the time to begin thinking about how financial aspects of your life, such as child-related expenses, can impact your taxes.
Here are some general rules of thumb when it comes to taxes and dependent expenses and benefits:
- Child Support – Child support is not taxable. The tax is paid when it is initially received by the party who earned the income. The support payment is not taxed and is not reported on tax returns as taxable income.
- Claiming a Child as a Dependent – The parent who has primary custody of the child usually claims them as a dependent on their taxes. There are exceptions, such as if the parents agree to a different arrangement or if a judge orders an alternative situation. In those cases, the IRS usually requires the custodial parent to sign a waiver recognizing that the other parent is claiming the child.
- Tax Deductions for Educational Expenses – There are potential tax credits and/or deductions for some education expenses and for contributing to college savings plans, such as a 529 college savings plan.
Some child-related tax benefits are capped or reduced for higher-income earners. In those cases, a parent may be able to use those benefits as an additional value to allocate in a divorce or custody proceeding to assist with a settlement.
Seth Harris, a senior associate at the PMK family law division, is available to help you work through any issues related to divorce and child custody, as well as all family law needs. For more information, go to https://www.hawaiilegal.com/practice-areas/family-law-2/.
Note: The attorneys of PMK do not provide tax advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax advice. You should consult your own tax advisors before engaging in any action.
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