Sproul Child Support Lawyer, Pennsylvania

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 formal, legal adoption of a child by a stepparent who is living with a legal parent. Most states have special provisions making stepparent adoptions relatively easy if the child's noncustodial parent gives consent, is dead or missing, or has abandoned the child.

A court judgment that is not final until the judge decides other matters in the case or until enough time has passed to see if the interim decision is working. In the past, interlocutory decrees were most often used in divorces. The terms of the divorce were set out in an interlocutory decree, which would become final only after a waiting period. The purpose of the waiting period was to allow the couple time to reconcile. They rarely did, however, so most states no longer use interlocutory decrees of divorce.

Any act of inflicting unnecessary emotional or physical pain. Cruelty or mental cruelty is the most frequently used fault ground for divorce because as a practical matter, courts will accept minor wrongs or disagreements as sufficient evidence of cruelty to justify the divorce.

Information exchanged between two people who (1) have a relationship in which private communications are protected by law, and (2) intend that the information be kept in confidence. The law recognizes certain parties whose communications will be considered confidential and protected, including spouses, doctor and patient, attorney and client, and priest and confessor. Communications between these individuals cannot be disclosed in court unless the protected party waives that protection. The intention that the communication be confidential is critical. For example, if an attorney and his client are discussing a matter in the presence of an unnecessary third party -- for example, in an elevator with other people present -- the discussion will not be considered confidential and may be admitted at trial. Also known as privileged communication.

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.

In most states, any person under 18 years of age. All minors must be under the care of a competent adult (parent or guardian) unless they are 'emancipated'--in the military, married or living independently with court permission. Property left to a minor must be handled by an adult until the minor becomes an adult under the laws of the state where he or she lives.

The legal union of two people. Once a couple is married, their rights and responsibilities toward one another concerning property and support are defined by the laws of the state in which they live. A marriage can only be terminated by a court granting a divorce or annulment. Compare common law marriage.