Lexington Divorce Lawyer, Missouri, page 2

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 that requires employers to provide an employee with 12 weeks of unpaid leave during a year's time for the birth or adoption of a child, family health needs or personal illness. The employer must allow the employee to return to the same position or a position similar to that held before taking the leave. There are exceptions to the FMLA: the most notable is that only employers with 50 or more employees are covered--about half the workforce.

An agreement made by a divorcing couple regarding the division of property, custody and visitation of the children, alimony or child support. The agreement must be put in writing, signed by the parties and accepted by the court. It becomes part of the divorce decree and does away with the necessity of having a trial on the issues covered by the agreement. A divorce agreement may also be called a marital settlement agreement, marital termination agreement or settlement agreement.

Papers filed with a court clerk by the plaintiff to initiate a lawsuit by setting out facts and legal claims (usually called causes of action). In some states and in some types of legal actions, such as divorce, complaints are called petitions and the person filing is called the petitioner. To complete the initial stage of a lawsuit, the plaintiff's complaint must be served on the defendant, who then has the opportunity to respond by filing an answer. In practice, few lawyers prepare complaints from scratch. Instead they use -- and sometimes modify -- pre-drafted complaints widely available in form books.

A lawsuit to determine the identity of the father of a child born outside of marriage, and to provide for the support of the child once the identity of the father has been determined.

The voluntary abandonment of one spouse by the other, without the abandoned spouse's consent. Commonly, desertion occurs when a spouse leaves the marital home for a specified length of time. Desertion is a grounds for divorce in states with fault divorce.

Legal reasons for requesting a divorce. All states require a spouse who files for divorce to state the grounds, court and whether requesting a fault divorce or a no-fault divorce.