pjc-family-2024-lib

R EIMBURSEMENT

PJC 204.1

Answer: _______________ If you answered Question 2, then answer Question 3. Otherwise, do not answer Question 3. QUESTION 3 Did SPOUSE B prove that Estate A received an offsetting benefit from Estate B ? SPOUSE A ’s claim for reimbursement for benefits conferred by Estate A on Estate B can be offset by the value of any related benefit that SPOUSE B proves that Estate A received from Estate B , such as— [Use only the instruction(s) that are relevant in a particular case.] 1. the value of the use and enjoyment of the property by Estate A ; 2. income received by Estate A from the property of Estate B ; and 3. any reduction in the amount of any income tax obligation of Estate A by virtue of Estate A ’s claiming tax-deductible items relating to the prop erty of Estate B , such as depreciation, interest, taxes, maintenance, and other deductible payments. However, a spouse may not claim an offset for the use and enjoyment of a primary or secondary residence owned wholly or partly by a separate estate against expenditures made by the community estate to the separate estate. An offset against a claim for reimbursement for the spouse’s time, toil, tal ent, or effort expended to enhance a spouse’s separate estate is measured by the compensation paid to the community such as salary, bonuses, dividends, and other fringe benefits . Answer “Yes” or “No.” Answer: _______________ If you answered “Yes” to Question 3, then answer Question 4. Otherwise, do not answer Question 4. QUESTION 4 What is the value of the offsetting benefit measured at the commencement of trial?

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