Social Security & Tax Planning Before and During Retirement
In this comprehensive guide by Mike Piper, CPA, key decisions such as when to file for Social Security, Roth conversions, and account spending strategies are discussed. Factors like actuarial math, longevity risk, and tax planning are covered to help individuals make informed choices for their retirement planning.
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Presentation Transcript
Ninth Circuit: After the Decision John Blakeley Susan Gelmis Andrew Knapp Stacy Tolchin
After the judgment: timeline Petition for rehearing : 45 days after circuit decision Same timeline for dispositive motions Mandate issues 7 days after expiration of time for rehearing or denial of petition for rehearing (52 days from circuit decision) Certiorari: 90 days after circuit decision Attorneys fees: 120 days after circuit decision
Petitions for Rehearing FRAP 40 (panel rehearing) FRAP 40(a)(2) The petition must state with particularity each point of law or fact that the petitioner believes the court has overlooked or misapprehended and must argue in support of the petition. Oral argument is not permitted.
Petitions for Rehearing FRAP 35 (en banc) en banc consideration is necessary to secure or maintain uniformity of the court's decisions; or the proceeding involves a question of exceptional importance.
Motions to Reconsider Circuit Rule 27-10(a)(1) Filing for Reconsideration: Orders that terminate the case Circuit Rule 27-10(a)(3) Required showing: A party seeking relief under this rule shall state with particularity the points of law or fact which, in the opinion of the movant, the Court has overlooked or misunderstood. Changes in legal or factual circumstances which may entitle the movant to relief also shall be stated with particularity.
Motions to Stay the Mandate FRAP 41(b) When Issued. The court's mandate must issue 7 days after the time to file a petition for rehearing expires, or 7 days after entry of an order denying a timely petition for panel rehearing, petition for rehearing en banc, or motion for stay of mandate, whichever is later. The court may shorten or extend the time.
Motions to Stay the Mandate FRAP 41(d)(1): (1) On Petition for Rehearing or Motion. The timely filing of a petition for panel rehearing, petition for rehearing en banc, or motion for stay of mandate, stays the mandate until disposition of the petition or motion, unless the court orders otherwise.
Motions to Vacate the Decision Orozco v. Mukasey, 546 F.3d 1147 (9th Cir. 2008) (vacating Orozco v. Mukasey, 521 F.3d 1068 (9th Cir. 2008) upon joint motion of the parties).
Motions to Stay the Mandate Bell v. Thompson, 545 U.S. 794, 806 (2005) (courts have equitable authority to stay mandate even when no pending petition for certiorari) Adamson v. Lewis, 955 F.2d 614, 620-21 (9th Cir. 1992), (stay of the mandate under Fed.R.App.P. 41(b), would have to be justified upon the same grounds as would justify a recall of mandate. )
Motions to Stay the Mandate Myers v. Holder, 661 F.3d 1178, (Mem)-1179 (9th Cir. 2011) Aguilar Escobar v. INS, 136 F.3d 1240, 1241 (9th Cir.1998) Alvarez Ruiz v. INS, 749 F.2d 1314, 1316 (9th Cir.1984) Khourassany v. INS, 208 F.3d 1096, 1101 (9th Cir.2000) Roque Carranza v. INS, 778 F.2d 1373, 1374 (9th Cir.1985)
Motions to Stay the Mandate Indefinite stays? FRAP 41(d)(2) (may not exceed 90 days) Must exhaust stay with BIA or DHS? Stay cannot be filed until deportation is imminent Shaboyan v. Holder, 652 F.3d 988, 989 (9th Cir. 2011) (no jurisdiction to review denial of stay filed with motion to reopen)
Motions for Attorneys Fees Equal Access to Justice Act. 28 U.S.C. 2412(d) File within 30 days of FINAL decision, or 120 days of decision 90 days for government to file for certiorari Includes motions to remand. Li v. Keisler, 505 F.3d 913, 915 (9th Cir. 2007)
Motions for Attorneys Fees Prevailing Party Remand Dismissal Fee agreements Government s Position was not substantially justified before the agency or in litigation Special circumstances do not make an award unjust
Motion for Attorneys Fees Statutory rate, $125/hr adjusted for inflation Paralegals and Law Clerks Enhanced rates: Nadarajah v. Holder, 569 F.3d 906, 912 (9th Cir. 2009) Specialized skills Necessary for the litigation Not available at the statutory rate
Returning Your Client After Removal The Solicitor General assured the Supreme Court in Nken v. Holder, 129 S. Ct. 1749 (April 22, 2009) that immigrant petitioners who prevail can be afforded effective relief by facilitation of their return along with restoration of the immigration status they had upon removal. But not until February 24, 2012 did DHS issue a policy regarding returns. ICE Policy Directive 11061.1.
Returning Your Client After Removal Return directive: https://www.ice.gov/ero/faq-return-certain-lawfully-removed-aliens What happens if I win my case and the court grants my petition for review after I have been removed? Absent extraordinary circumstances, ICE will facilitate your return to the United States if your case is remanded for further proceedings before the Board of Immigration Appeals or the Immigration Court and your presence is necessary for continued adjudication of your case. This may be because the court specifically ordered your presence, or because the nature of the court's decision requires you to return for further testimony. ICE may explore other options in lieu of facilitating your return, such as arranging for video teleconferencing or telephonic testimony, if appropriate. If, after your case is remanded, the Board or Immigration Court enters a final and unreviewable decision that permits you to be physically present in the United States, ICE will facilitate your return and you will be able to obtain the status that the Board or Immigration Court has granted you.
