Cabin John Family Law Lawyer, Maryland, page 4

The biological father of a child born to an unmarried couple who has been established as the father either by his admission or by an agreement between him and the child's mother. An acknowledged father must pay child support.

The situation that occurs in a marriage when one spouse refuses to live with the other and will not work toward reconciliation. In a number of states, irremediable breakdown is the accepted ground for a no-fault divorce. As a practical matter, courts seldom, if ever, inquire into whether the marriage has actually broken down, and routinely grant a divorce as long as the party seeking the divorce says the marriage has fallen apart. Compare incompatibility; irreconcilable differences.

(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.

The payment made to a lawyer for legal services. These fees may take several forms: hourly per job or service -- for example, $350 to draft a will contingency (the lawyer collects a percentage of any money she wins for her client and nothing if there is no recovery), or retainer (usually a down payment as part of an hourly or per job fee agreement). Attorney fees must usually be paid by the client who hires a lawyer, though occasionally a law or contract will require the losing party of a lawsuit to pay the winner's court costs and attorney fees. For example, a contract might contain a provision that says the loser of any lawsuit between the parties to the contract will pay the winner's attorney fees. Many laws designed to protect consumers also provide for attorney fees -- for example, most state laws that require landlords to provide habitable housing also specify that a tenant who sues and wins using that law may collect attorney fees. And in family law cases -- divorce, custody and child support -- judges often have the power to order the more affluent spouse to pay the other spouse's attorney fees, even where there is no clear victor.

A corporation owned and operated by a few individuals, often members of the same family, rather than by public shareholders. State laws permit close corporations to function more informally than regular corporations. For example, shareholders can make decisions without holding meetings of the board of directors, and can fill vacancies on the board without a vote of the shareholders.

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.