Moorhead Divorce & Family Law Lawyer, Mississippi
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LEGAL TERMS
GIFT TAXES
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... (more...)
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.
PHYSICAL CUSTODY
The right and obligation of a parent to have his child live with him. Compare legal custody.
CUSTODY (OF A CHILD)
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 ... (more...)
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.
ADOPTED CHILD
Any person, whether an adult or a minor, who is legally adopted as the child of another in a court proceeding. See adoption.
FOSTER CHILD
A child placed by a government agency or a court in the care of someone other than his or her natural parents. Foster children may be removed from their family ... (more...)
A child placed by a government agency or a court in the care of someone other than his or her natural parents. Foster children may be removed from their family home because of parental abuse or neglect. Occasionally, parents voluntarily place their children in foster care. See foster care.
EQUITABLE DISTRIBUTION
A legal principle, followed by most states, under which assets and earnings acquired during marriage are divided equitably (fairly) at divorce. In theory, equit... (more...)
A legal principle, followed by most states, under which assets and earnings acquired during marriage are divided equitably (fairly) at divorce. In theory, equitable means equal, but in practice it often means that the higher wage earner gets two-thirds to the lower wage earner's one-third. If a spouse obtains a fault divorce, the 'guilty' spouse may receive less than his equitable share upon divorce.
SHARED CUSTODY
See joint custody.
TENANCY BY THE ENTIRETY
A special kind of property ownership that's only for married couples. Both spouses have the right to enjoy the entire property, and when one spouse dies, the su... (more...)
A special kind of property ownership that's only for married couples. Both spouses have the right to enjoy the entire property, and when one spouse dies, the surviving spouse gets title to the property (called a right of survivorship). It is similar to joint tenancy, but it is available in only about half the states.
SEPARATE PROPERTY
In community property states, property owned and controlled entirely by one spouse in a marriage. At divorce, separate property is not divided under the state's... (more...)
In community property states, property owned and controlled entirely by one spouse in a marriage. At divorce, separate property is not divided under the state's property division laws, but is kept by the spouse who owns it. Separate property includes all property that a spouse obtained before marriage, through inheritance or as a gift. It also includes any property that is traceable to separate property -- for example, cash from the sale of a vintage car owned by one spouse before marriage-and any property that the spouses agree is separate property. Compare community property and equitable distribution.
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