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full, consistent with the terms of this Decree. <br />16. Income Taxes: The parties agree to file either separate or joint personal <br />income tax returns for as long as permitted by law, depending upon which <br />method results in the lowest tax liability. In the event the parties file joint <br />returns, they agree to share in the total taxes paid or refunds received in direct <br />proportion to their respective taxable income. Defendant will be responsible for <br />all taxes associated with JSH Farms, Inc., a Nebraska corporation, Jason <br />Humphrey Racing, L.L.C., a Nebraska limited liability company, Jason <br />Humphrey Trucking LLC, a Nebraska limited liability company and Defendant's <br />50% interest in HU Custom Harvesting LLC, a Nebraska limited liability <br />company. <br />17. Attorney Fees and Court Costs: Each party shall be responsible for <br />their own respective attorney's fees and cost incurred in this action. <br />18. Name Change: Pursuant to Neb. Rev. Stat. §42 -380 and the request of <br />such party, the name of the Plaintiff is hereby changed from Sarah Nicole Greer <br />Humphrey to Sarah Nicole Greer. The change of name shall be effective as of <br />the date of entry of this Decree. <br />19. The parties are ordered to execute any and all documents necessary or <br />proper to fulfill the terms and / or requirements of this Decree, and the Parenting <br />Plan. <br />22 <br />201802217 <br />