Santa Rosa Divorce & Family Law Lawyer, California

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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.

NEXT OF KIN

The closest relatives, as defined by state law, of a deceased person. Most states recognize the spouse and the nearest blood relatives as next of kin.

INTERLOCUTORY DECREE

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. ... (more...)
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.

CLOSE CORPORATION

A corporation owned and operated by a few individuals, often members of the same family, rather than by public shareholders. State laws permit close corporation... (more...)
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.

MEDIAN FAMILY INCOME

An annual income figure for which there are as many families with incomes below that level as there are above that level. The Census Bureau publishes median fam... (more...)
An annual income figure for which there are as many families with incomes below that level as there are above that level. The Census Bureau publishes median family income figures for each state and for different family sizes. A debtor whose current monthly income is higher than the median family income in his or her state must pass the means test in order to file for Chapter 7 bankruptcy, and must commit all disposable income to a five-year repayment plan if filing for Chapter 13 bankruptcy.

OPEN ADOPTION

An adoption in which there is some degree of contact between the birthparents and the adoptive parents and sometimes with the child as well. As opposed to most ... (more...)
An adoption in which there is some degree of contact between the birthparents and the adoptive parents and sometimes with the child as well. As opposed to most adoptions in which birth and adoption records are sealed by court order, open adoptions allow the parties to decide how much contact the adoptive family and the birthparents will have.

MARTIAL MISCONDUCT

See fault divorce.

MISREPRESENTATION

A lie by one spouse before marriage that provides grounds for an annulment. For example, if a spouse failed to mention that he was still married or was incapabl... (more...)
A lie by one spouse before marriage that provides grounds for an annulment. For example, if a spouse failed to mention that he was still married or was incapable of having children, he has misrepresented himself.

ANNULMENT

A court procedure that dissolves a marriage and treats it as if it never happened. Annulments are rare since the advent of no-fault divorce but may be obtained ... (more...)
A court procedure that dissolves a marriage and treats it as if it never happened. Annulments are rare since the advent of no-fault divorce but may be obtained in most states for one of the following reasons: misrepresentation, concealment (for example, of an addiction or criminal record), misunderstanding and refusal to consummate the marriage.

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