Lake Mc Donald Divorce Lawyer, Montana

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.

A federal law requiring that employers offer employees -- and their spouses and dependents -- continuing insurance coverage if their work hours are cut or they lose their job for any reason other than gross misconduct. Courts are still in the process of determining the meaning of gross misconduct, but it's clearly more serious than poor performance or judgment. COBRA also makes an ex-spouse and children eligible to receive group rate health insurance provided by the other ex-spouse's employer for three years following a divorce.

Time off work for illness. Most employers provide for some paid sick leave, although no law requires them to do so. Under the Family and Medical Leave Act, however, a worker is guaranteed up to 12 weeks per year of unpaid leave for severe or lasting illnesses.

A type of adoption used by agencies to keep a child out of foster care during the adoption process. The child is placed with the adopting parents before the birthmother has legally given up her rights to raise the child. If she then decides not to relinquish her rights, the adopting parents must give the child back. This is a risk for the adopting parents, who may lose a child to whom they've become attached.

Overdue alimony or child support payments. In recent years, state laws have made it difficult to impossible to get rid of arrearages; they can't be discharged in bankruptcy, and courts usually will not retroactively cancel them. A spouse or parent who falls on tough times and is unable to make payments should request a temporary modification of the payments before the arrearages build up.

The test that courts use when deciding who will take care of a child. For instance, an adoption is allowed only when a court declares it to be in the best interests of the child. Similarly, when asked to decide on custody issues in a divorce case, the judge will base his or her decision on the child's best interests. And the same test is used when judges decide whether a child should be removed from a parent's home because of neglect or abuse. Factors considered by the court in deciding the best interests of a child include: age and sex of the child mental and physical health of the child mental and physical health of the parents lifestyle and other social factors of the parents emotional ties between the parents and the child ability of the parents to provide the child with food, shelter, clothing and medical care established living pattern for the child concerning school, home, community and religious institution quality of schooling, and the child's preference.

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.'

Something on a piece of property that attracts children but also endangers their safety. For example, unfenced swimming pools, open pits, farm equipment and abandoned refrigerators have all qualified as attractive nuisances.

A person, usually a relative, who appears in court on behalf of a minor or incompetent plaintiff, but who is not a party to the lawsuit. For example, children are often represented in court by their parents as 'next friends.'