Barton Child Custody Lawyer, Arkansas

Federal taxes assessed on any gift, or combination of gifts, from one person to another that exceeds $12,000 in one year. Several kinds of gifts are exempt form this tax: gifts to tax-exempt charities, gifts to your spouse (limited to $120,000 annually if the recipient isn't a U.S. citizen) and gifts made for tuition or medical bills. In addition to the 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.

The money paid by one ex-spouse to the other for support under the terms of a court order or settlement agreement following a divorce. Except in marriages of long duration (ten years or more) or in the case of an ailing spouse, alimony usually lasts for a set period, with the expectation that the recipient spouse will become self-supporting. Alimony is also called 'spousal support' or 'maintenance.'

A mistake by both spouses in a marriage that can serve as grounds for an annulment. For example, if one spouse went into the marriage wanting children while the other did not, they have a misunderstanding that will be judged serious enough for a court to terminate the marriage.

The right and obligation to make decisions about a child's upbringing, including schooling and medical care. Many states typically have both parents share legal custody of a child. Compare physical custody.

The legal authority to make decisions affecting a child's interests (legal custody) and the responsibility of taking care of the child (physical custody). When parents separate or divorce, one of the hardest decisions they have to make is which parent will have custody. The most common arrangement is for one parent to have custody (both physical and legal) while the other parent has a right of visitation. But it is not uncommon for the parents to share legal custody, even though one parent has physical custody. The most uncommon arrangement is for the parents to share both legal and physical custody.

A document that provides proof of a marriage, typically issued to the newlyweds a few weeks after they file for the certificate in a county office. Most states require both spouses, the person who officiated the marriage and one or two witnesses to sign the marriage certificate; often this is done just after the ceremony.

A person who completes all the requirements to legally adopt a child who is not his or her biological child. Generally, any single or married adult who is determined to be a 'fit parent' may adopt a child. Some states have special requirements, such as age or residency criteria. An adoptive parent has all the responsibilities of a biological parent.