Northern Cambria Divorce & 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.

The taking of a child from his or her parent with the intent to interfere with that parent's physical custody of the child. This is a crime in most states, even if the taker also has custody rights.

The inability of a spouse to engage in sexual intercourse with the other spouse. In some states, physical incapacity is a ground for an annulment or fault divorce, assuming the incapacity was not disclosed to the other spouse before the marriage.

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.

Something on a piece of property that attracts children but also endangers their safety. For example, unfenced swimming pools, open pits, farm equipment and abandoned refrigerators have all qualified as attractive nuisances.

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).

Court-ordered care provided to children who are unable to live in their own homes, usually because their parents have abused or neglected them. Foster parents have a legal responsibility to care for their foster children, but do not have all the rights of a biological parent--for example, they may have limited rights to discipline the children, to raise them according to a certain religion or to authorize non-emergency medical procedures for them. The foster parents do not become the child's legal parents unless the biological parents' rights are terminated by a court and the foster parents adopt the child. This is not typically encouraged, as the goal of foster care is to provide temporary support for the children until they can be returned to their parents. See also foster child.

The biological father of a child born to an unmarried couple who has been established as the father either by his admission or by an agreement between him and the child's mother. An acknowledged father must pay child support.

A doctrine that grants the spouse least at fault a divorce when both spouses have shown grounds for divorce. It is a response to an old common-law rule that prevented a divorce when both spouses were at fault.