There is no constructive receipt if you condition your signature on receiving payment in the fashion you want.

FORBES: Should You Grab Pay In 2012 Or Defer 'Til 2013?

Because you condition the transaction on a transfer of legal rights (title and delivery), there is no constructive receipt.

FORBES: Should You Grab Pay In 2012 Or Defer 'Til 2013?

However, in opposition to the minister's comment, the big problem I have with the system is that if my former partner finds herself in receipt of state benefits, my son receives no benefit from my earnings.

BBC: Parents face fees for child maintenance rulings