Petrolia Family Law Lawyer, Pennsylvania

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.

Information exchanged between two people who (1) have a relationship in which private communications are protected by law, and (2) intend that the information be kept in confidence. The law recognizes certain parties whose communications will be considered confidential and protected, including spouses, doctor and patient, attorney and client, and priest and confessor. Communications between these individuals cannot be disclosed in court unless the protected party waives that protection. The intention that the communication be confidential is critical. For example, if an attorney and his client are discussing a matter in the presence of an unnecessary third party -- for example, in an elevator with other people present -- the discussion will not be considered confidential and may be admitted at trial. Also known as privileged communication.

A conflict in personalities that makes married life together impossible. In a number of states, incompatibility is the accepted reason for a no-fault divorce. Compare irreconcilable differences; irremediable breakdown.

A person who completes all the requirements to legally adopt a child who is not his or her biological child. Generally, any single or married adult who is determined to be a 'fit parent' may adopt a child. Some states have special requirements, such as age or residency criteria. An adoptive parent has all the responsibilities of a biological parent.

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.

One person's approval of another's activities, constituting a defense to a fault divorce. For example, if a wife did not object to her husband's adultery and later tries to use it as grounds for a divorce, he could argue that she had condoned his behavior and could perhaps prevent her from divorcing him on these grounds.

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.

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.

An arrangement by which parents who do not live together share the upbringing of a child. Joint custody can be joint legal custody (in which both parents have a say in decisions affecting the child) joint physical custody (in which the child spends a significant amount of time with both parents) or, very rarely, both.