Dunseith Divorce & Family Law Lawyer, North Dakota

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 document used to submit a legal contention or argument to a court. A brief typically sets out the facts of the case and a party's argument as to why she should prevail. These arguments must be supported by legal authority and precedent, such as statutes, regulations and previous court decisions. Although it is usually possible to submit a brief to a trial court (called a trial brief), briefs are most commonly used as a central part of the appeal process (an appellate brief). But don't be fooled by the name -- briefs are usually anything but brief, as pointed out by writer Franz Kafka, who defined a lawyer as 'a person who writes a 10,000 word decision and calls it a brief.'

The taking of a child from his or her parent with the intent to interfere with that parent's physical custody of the child. This is a crime in most states, even if the taker also has custody rights.

A non-legal term coined by journalists to describe the division of property or alimony-like support given by one member of an unmarried couple to the other after they break up.

An amount of money available to the surviving spouse and minor or disabled children of a deceased worker who qualified for Social Security retirement or disability benefits.

(1) A son or daughter of any age, sometimes including biological offspring, unborn children, adopted children, stepchildren, foster children and children born outside of marriage. (2) A person under an age specified by law, often 14 or 16. For example, state law may require a person to be over the age of 14 to make a valid will, or may define the crime of statutory rape as sex with a person under the age of 16. In this sense, a child can be distinguished from a minor, who is a person under the age of 18 in most states. A person below the specified legal age who is married is often considered an adult rather than a child. See also emancipation.

A legal reason for obtaining either a fault divorce or a no-fault divorce. It is rarely used, however, because of the difficulty of proving both the insanity of the spouse being divorced and that the insanity is incurable.

Someone appointed by a court to care for the property of a minor child that is not supervised by an adult under some other legal method, such as a trust. A guardian of the estate may also be called a 'property guardian' or 'financial guardian.' See also guardian.