Diggs Divorce & Family Law Lawyer, Virginia

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.

The entitlement of all children to be supported by their parents until the children reach the age of majority or become emancipated -- usually by marriage, by entry into the armed forces or by living independently. Many states also impose child support obligations on parents for a year or two beyond this point if the child is a full-time student. If the parents are living separately, they each must still support the children. Typically, the parent who has custody meets his or her support obligation through taking care of the child every day, while the other parent must make payments to the custodial parent on behalf of the child -- usually cash but sometimes other kinds of contributions. When parents divorce, the court almost always orders the non-custodial parent to pay the custodial parent an amount of child support fixed by state law. Sometimes, however, if the parents share physical custody more or less equally, the court will order the higher-income parent to make payments to the lower-income parent.

A person, not necessarily a lawyer, who is appointed by a court to represent and protect the interests of a child or an incapacitated adult during a lawsuit. For example, a guardian ad litem (GAL) may be appointed to represent the interests of a child whose parents are locked in a contentious battle for custody, or to protect a child's interests in a lawsuit where there are allegations of child abuse. The GAL may conduct interviews and investigations, make reports to the court and participate in court hearings or mediation sessions. Sometimes called court-appointed special advocates (CASAs).

A court procedure by which an adult becomes the legal parent of someone who is not his or her biological child. Adoption creates a parent-child relationship recognized for all legal purposes -- including child support obligations, inheritance rights and custody.

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 legal union of two people. Once a couple is married, their rights and responsibilities toward one another concerning property and support are defined by the laws of the state in which they live. A marriage can only be terminated by a court granting a divorce or annulment. Compare common law marriage.

(1) To assume the legal relationship of parent to another person's child. See also adoption. (2) To approve or accept something -- for example, a legislative body may adopt a law or an amendment, a government agency may adopt a regulation or a party to a lawsuit may adopt a particular argument.

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.