CFLR™ DissoMaster™

August 31, 2024

Release 2024.2.0 includes the following enhancements and Bug Fixes: • The Dissomaster Child Support calculations for Family Law Code changes effective September 1, 2024 have been re-certified by the California Judicial Council. Taxes and Calculations: • Corrected the state tax treatment, related net income and percentages for certain levels of 9.3% elective PTE payment. • Corrected calculation of child support where net income equaled three of the breakpoints on the child support K factor charts effective September 1, 2024. • Corrected the CA state tax treatment of spousal support for filing status MFJ-Out. • Corrected behavior of child support add-on calculations when toggling the Add-ons calculations method. • Corrected calculations when User-specified CS amount is selected. Reports: • Dissomaster report reduced to one page. • Corrected inconsistently reported net income amounts and percentages in Dissomaster report and Formal report in specific cases.

April 2, 2024

Taxes and calculations - Inflation adjustments for 2024 federal tax numbers per the IRS. - Inflation adjustments for 2023 California tax numbers per the Franchise Tax Board. - Updated California SDI rate to 1.1% and removed the taxable wage limit for 2024 and forward per Senate Bill 951. - Updated Low Income Adjustment (LIA) amount for 2024 per the Judicial Council of California. - Updated Low Income Adjustment (LIA) amount for new cases initiated on or after September 1, 2024, per Senate Bill 343. - Added calculation for Child Support effective September 1, 2024, per Senate Bill 343. - Corrected effect of User calculated state tax amount in determining Net disposable income. - Modified treatment of 9.3% elective PTE payment. The payment is now included as part of Gross income and Net Disposable Income for support purposes. Case Data - If user selects Filing status Married filing separately-IN for one party, the other will automatically change to Married filing separately-IN. Support Tab - Added toggle for ‘Use guideline CA FAM 4055 effective September 1, 2024’. *Current default is “No”. *Default to “Yes” for any case initiated on or after September 1, 2024, or if user selects calculation for 2025. *If “Yes” is selected, Low Income Adjustment (LIA) amount is set to new LIA amount per Senate Bill 943. *If “Yes” is selected, Add-ons calculation method will change to Allocate per CA Fam 4061, (i.e. calculation per Senate Bill 943). Senate Bill 343 - Specifically adds “…severance pay, veterans benefits that are not based on need, military allowances for housing and food...” to Annual Gross Income. - Modifies salary ranges and related calculations in determining child support. - Changes the allocation of child support add-ons to be based on net income instead of 50/50. - Changes the LIA amount to be tied to California minimum wage.

October 20, 2023

Taxes and calculations - HSA contributions reduce taxpayer income subject to FICA and Medicare taxes. Tax Settings - Added selection for Include Additional (refundable) Child Tax Credit. Default is Yes. Spousal support calculation - If user selects User specified payment as Spousal support formula, Spousal support adjustment is automatically set to Floating shares to maintain specified amount regardless of tax change effect on Net Disposable Income. Reports - Added the Formal Report to the mobile version. - Maintain appropriate payor in Dissomaster report and Child and Spousal Support Order if user selects party with lower net income as Payor in Spousal support-User-specified payment.

April 7, 2023

Release Notes for CFLR Suite 2023.1 Taxes and calculations: • Inflation adjustments for 2023 federal tax numbers per the IRS. • Inflation adjustments for 2022 California tax numbers per the Franchise Tax Board. • Updated Low Income Adjustment (LIA) amount for 2023 per the Judicial Council of California. • Updated the CA Schedule P report to properly display Misc. ordinary income. • Updated logic related to CA Itemized deductions versus Standard deduction in tax years 2021+. • Updated NIIT state tax allocation for 2021+. • Updated the tax allocation for MFJ-out to be based on taxable income rather than gross income. • Updated Schedule CA to include Adjustments to Federal Itemized Deductions related to state tax deduction limitations and miscellaneous deductions. • Updated the calculation of the CA Exemption phaseout related Blind and/or over 65. Case data: • Updated 'Other taxable income' logic. • Updated Social Security tooltip and Help file. Taxes tab: • Updated General Tax Settings to include a State and Federal Registered domestic partner support deductibility setting. QBID tab: • Allow reset of Wages entry after initial entry. Reports: • Added single header line to page 2 of Bonus report. • Updated Findings and Rebuttals report to include disallowed losses. • Included the CA Exemption Phaseout schedule in State Tax Forms. General: • Configured installer to replace existing installed builds, instead of adding new entry. • Updated the System Requirements in the Help file.

October 21, 2022

— Dissomaster Crashes, when user tries to launch State forms when 'Include state taxes and credits' is set to 'No' for either of the parties. — Incorporate Capital Gain table changes for the year 2023. — Rename Adjustments to Income field in Case Data and remove SS paid other marriages text from ATI wherever applicable. — Make Federal/State forms conditional depending on Tax settings. — CA AB150 and related CA SB113 allow PTE’s (i.e., S Corporations, certain qualifying partnerships or limited liability companies that are disregarded for federal tax purposes) to pay an elective tax of 9.3% of qualified net income. A credit is allowed for the specified percentage of a partner’s, shareholder’s, or member’s pro rata share or distributive share, as applicable, of income subject to the elective tax paid by the entity. This provision is applicable to all tax years beginning on or after January 1, 2021, and before the earlier of January 1, 2026, or the date the federal tax provision limiting state and local taxes to $10,000 is repealed. The election to pay this elective tax is made at the partner level and is irrevocable. Incorporate PTE Tax payment line in Case Data and its impact on Schedule CA form 540. — CA Form 540 is now updated to match the new California government form. — Estimated year change for Form 540 line 98, and line 72 are now dynamically added. — EIC calculations in IPAD not matching with desktop calculations, fixed now.

July 6, 2022

Irregular Total taxes values are observed for Filing type MFJ when Operating losses is added

April 1, 2022

Taxes-calculation - Implemented inflation adjustments for 2022 federal tax numbers per the IRS. - Implemented inflation adjustments for 2021 California tax numbers per the Franchise Tax Board. - Modified the state and local tax calculation in federal tax deductions for tax year 2017. - Added calculation of the federal unemployment compensation exclusion for tax year 2020. - Properly calculate the CA childcare credit in tax year 2021. Child Support-calculation - Updated the threshold for the Low Income Adjustment (Family Code Section 4055) as provided by the Judicial Council. Case Data - If MFS filing status is selected automatically displays a line below Filing Status, “Separated but qualified for Fed EITC”. Default selection for this line is No. If Yes is selected, then Federal EITC is calculated if applicable. - Added new entry 401(k) employee contribution (below wages). - Allow the user to input the amount of Child support add-ons: Child care: kids this relationship that qualifies for the childcare tax credit for children turning 13 in the selected year. The program will prorate the amount based on months before the child turns 13 but the user can enter a more accurate amount if applicable Children tab - Custodial settings-Allow 50/50 fixed percentage for each parent. Taxes tab - If user enters an amount in the User Calculated State Tax Amount all other State Tax Settings are disabled. - Updated Nondeductible as default in iPad as like in Desktop in (Taxes Tab --> Federal tax settings --> Spousal support deductibility, other marriage) for year above 2018. Dissomaster Report - Added detailed lines for sources of Other taxable income, i.e., Short term capital gains, Long-term capital gains, etc. - Removed details lines for sources of New-spouse income. - Added dynamic source description for Health Insurance. General - All references to the non-custodial parent have been changed to “second parent”. - All references in application and Help file to FC or Fam Code (see FC 4055(b)(7) or Fam Code 4055(b)(7)) to CA FAM (CA FAM 4055(b)(7)).

October 4, 2021

- Improved UI functionality with New button for adding case data, drop down menu for displaying/deleting case data and a save option has been added. - Implemented Federal forms (Form 1040, Schedule 1, Schedule 2, Schedule 3, Schedule A, Schedule D), State forms (Form 540 and Schedule CA). - View, print preview and email functionality have been added for reports. - Case data entries under “Other taxable income” have been added to the Dissomaster report. - Added new entries under “Adjustment to income” to the Case data tab. - Changed the user interface for all popup controls.

May 11, 2021

Changes in below modules for the American Rescue plan act 2021: - Child Tax Credit (CTC) - Child & Dependent Care Credit (CCC) - Earned Income Tax Credit (EITC) - Credit for Paid Sick and Family Leave - Charitable contributions

April 1, 2021

- Tax related updates for 2021 - Change to default deduction settings - EIC calculation change - Updated medical expense tax for CA Schedule 540 - Educator Expense change - Fixed issue with number of dependents qualified for other dependent credits in Form 1040 - Fixed issue with Deduction Method on taxes tab defaulting to Itemized when filing status is set to MFS - Changed medical expense tax for CA Schedule 540 - Updated ATI

2021 Certified Tax Year

Calculations for the 2021 tax engine version

2023 Certified Tax Year

Calculations for the 2023 tax engine version

2015 Certified Tax Year

This upgrade enables support calculations using the 2015 version of the tax engine as certified by the Judicial Council.

2017 Certified Tax Year

This upgrade enables support calculations using the 2017 version of the tax engine as certified by the Judicial Council.

2018 Certified Tax Year

This upgrade enables support calculations using the 2018 version of the tax engine as certified by the Judicial Council.

2019 Certified Tax Year

Calculations for the 2019 tax engine version

2020 Certified Tax Year

Calculations for the 2020 tax engine version

2013 Certified Tax Year

This upgrade enables support calculations using the 2013 version of the tax engine as certified by the Judicial Council.

2022 Certified Tax Year

Calculations for the 2022 tax engine version

2024 Certified Tax Year

Calculations for the 2024 tax engine version

2014 Certified Tax Year

This upgrade enables support calculations using the 2014 version of the tax engine as certified by the Judicial Council.

2016 Certified Tax Year

This upgrade enables support calculations using the 2016 version of the tax engine as certified by the Judicial Council.