Federal taxes assessed on any gift, or combination of gifts, from one person to another that exceeds $11,000 in one year. Several kinds of gifts are exempt form this tax: gifts to tax-exempt charities, gifts to your spouse (limited to $110,000 annually if the recipient isn't a U.S. citizen) and gifts made for tuition or medical bills. In addition to the $11,000 annual gift tax exclusion, there is a $1 million cumulative tax exemption for gifts. In other words, you can give away a total of $1 million during your lifetime -- over and above the gifts you give using the annual exclusion -- without paying gift taxes.
Intentionally deceiving another person and causing her to suffer a loss. Fraud includes lies and half-truths, such as selling a lemon and claiming "she runs like a dream."
A divorce obtained in a different state or country from the place where one spouse resides at the time of the divorce. As a general rule, foreign divorces are recognized as valid if the spouse requesting the divorce became a resident of the state or country granting the divorce, and if both parties consented to the jurisdiction of the foreign court. A foreign divorce obtained by one person without the consent of the other is normally not valid, unless the nonconsenting spouse later acts as if the foreign divorce were valid, for example, by remarrying.
A fee charged by a public official to accept a document for processing. For example, you must usually pay a filing fee to submit pleadings and other documents to the court in a civil matter, or to put a deed on file in the public records.
A term commonly used to describe both the process of submitting a document to a court--for example, "I filed my small claims case today"--and to describe the physical location where these papers are kept. Traditionally, a court's case files were kept indefinitely in one or more cardboard folders. Today many files--especially those for inactive cases--are stored by computer.
A serious crime (contrasted with misdemeanors and infractions, less serious crimes), usually punishable by a prison term of more than one year or, in some cases, by death. For example, murder, extortion and kidnapping are felonies; a minor fist fight is usually charged as a misdemeanor, and a speeding ticket is generally an infraction.
A tradition that required one spouse to prove that the other spouse was legally at fault, to obtain a divorce. The "innocent" spouse was then granted the divorce from the "guilty" spouse. Today, 35 states still allow a spouse to allege fault in obtaining a divorce. The traditional fault grounds for divorce are adultery, cruelty, desertion, confinement, physical incapacity and incurable insanity. These grounds are also generally referred to as marital misconduct.
A separate court, or more likely a separate division of the regular state trial court, that considers only cases involving divorce (dissolution of marriage), child custody and support, guardianship, adoption, and other cases having to do with family-related issues, including the issuance of restraining orders in domestic violence cases.
A certain amount of a deceased person's money to which immediate family members are entitled at the beginning of the probate process. The allowance is meant to help support the surviving spouse and children during the time it takes to probate the estate. The amount is determined by state law and varies greatly from state to state.
An agreement made by a divorcing couple regarding the division of property, custody and visitation of the children, alimony or child support. The agreement must be put in writing, signed by the parties and accepted by the court. It becomes part of the divorce decree and does away with the necessity of having a trial on the issues covered by the agreement. A divorce agreement may also be called a marital settlement agreement, marital termination agreement or settlement agreement.
The legal termination of marriage. All states require a spouse to identify a legal reason for requesting a divorce when that spouse files the divorce papers with the court. These reasons are referred to as grounds for a divorce.
In federal court and, in some states, the name of the main trial court. Thus, if you file suit in federal court, your case will normally be heard in federal district court. States may also group their appellate courts into districts -- for example, The First District Court of Appeal.
A term used instead of divorce in some states.
The voluntary abandonment of one spouse by the other, without the abandoned spouse's consent. Commonly, desertion occurs when a spouse leaves the marital home for a specified length of time. Desertion is a ground for divorce in states with fault divorce.
A type of pension plan that does not guarantee any particular pension amount upon retirement. Instead, the employer pays into the pension fund a certain amount every month, or every year, for each employee. The employer usually pays a fixed percentage of an employee's wages or salary, although sometimes the amount is a fraction of the company's profits, with the size of each employee's pension share depending on the amount of wage or salary. Upon retirement, each employee's pension is determined by how much was contributed to the fund on behalf of that employee over the years, plus whatever earnings that money has accumulated as part of the investments of the entire pension fund.
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