When Ky is exercising UIFSA jurisdiction, it lacks authority to alter the duration of child support directed by another state.
As to modification of the dependent income tax exemption, Ky has authority to modify who is entitled to the exemption if it is part of a support order and not a property right. The court must articulate a sound reason why awarding the exemption to a noncustodial parent benefits the child, otherwise it should not be done.The court can only order a custodial party to sign a waiver releasing the exemption if there is a sound reason reliably related to the support of the child.
