glossary

Question 1

depositions

Answer 1

an out of court statement under oath, usually recorded stenographically allowing attorneys to press a witness for details in real time

Question 2

interrogatories

Answer 2

written questions sent to the opposing party to be answered in writing under oath

Question 3

requests for production of documents

Answer 3

a request for the opposing party to produce tangible evidence

Question 4

existence of common law marriage is dependent upon

Answer 4

the intent and behavior of the parties in addition to the laws in the state or residency

Question 5

child contingency rule

Answer 5

IRC 71(c)(2) stipulates that if alimony payments are reduced upon a child related event - such as turning 18, graduating, marrying or dying- the reduction amount is treated as child support, not deductible alimony

Question 6

what describes the relationship between child support and spousal support?

Answer 6

as spousal support increases, child support decreases

Question 7

Uniform Services Former Spouses Protection Act does all of the following

Answer 7

• permits states to divide military disposable retiree pay as marital property in the event of a divorce
• allows a former spouse to take out spousal and/or child support from the military spouse’s retired pay

-no more than 65% of a retired military member’s pension can be deducted for spousal and child support obligations

Question 8

uniformed services former spouses protection act (USFSPA) — the law

Answer 8

provides legal authorization for state courts to divide military retired pay and gives former spouses potential eligibility for military benefits (like TRICARE)

Question 9

10/10 rule - the payment mechanism

Answer 9

defines when DFAS can send payment directly to the ex spouse. if the 10/10 rule is not met, a former spouse can still receive a portion of the retirement, but they must collect it directly from the service member rather than through automatic direct payments from DFAS

10 years of marriage overlapping 10 years of service

Question 10

20/20/20 rule pertaining the division of military benefits

Answer 10

being married for 20 yrs

military spouse having served for 20 yrs
have 20 yrs of marriage that overlap the 20 yrs of military service

Question 11

collusion

Answer 11

an agreement between 2 or more persons where one of the parties brings false charges against the other. in a divorce case, the husband and wife may agree to use adultery as a ground in order to obtain divorce more quickly, knowing full well that adultery was not committed. collusion is illegal

Question 12

common law marriage

Answer 12

a judicially recognized marriage in some states, usually based on cohabitation where no formal marriage ceremony has taken

Question 13

complainant

Answer 13

the one who files the suit; same as plaintiff

Question 14

complaint

Answer 14

this is a legal document filed by the plaintiff to start the divorce process. it states that the marriage has ended and lists the grounds and claims for the divorce. in some states it is also known as a petition

Question 15

condonation

Answer 15

the act of forgiving one’s spouse who has committed an act of wrongdoing that would constitute grounds for divorce. condonation generally is proven by living and cohabitating with the spouse after learning that the wrong doing was committed. it is often used as a defense to a divorce

Question 16

contempt of court

Answer 16

the willfull failure to comply with a court order, judgment, or decree by a party to the actions. contempt of court may be punishable by fine or imprisonment

Question 17

contested divorce

Answer 17

any case where the judge must decide one or more issues that are not agreed to by the parties. all cases are considered contested until all issues have been agreed to

Question 18

corroborative witness

Answer 18

a person who testifies for one of the parties and backs up their story

Question 19

cross examination

Answer 19

the questioning of a witness presented by the opposing party on trial or at a deposition. the purpose is to test the truth of that testimony

Question 20

decree

Answer 20

the final ruling of the judge on an action for divorce, legal separation, or annulment. decree has the same meaning as judgment

Question 21

decree nisi / rule nisi

Answer 21

an order by the court stating that a conditional divorce will become absolute by a certain date, unless a party contests the order

Question 22

deposition

Answer 22

the testimony of a witness taken out of court under oat and reduced to writing. discovery depositions are the. most common and are taken for the purpose for discovering the facts upon which a party’s claim is based or discovering the substance of a witness’s testimony prior to trial. the deposition may be used to discredit a witness if he changes his testimony

Question 23

guardian ad litem

Answer 23

a person appointed by a judge to prosecute or defend a case for a person legally unable to do so, such as a minor child

Question 24

hearsay

Answer 24

hearsay is an out of court statement offered to prove the truth of the matter asserted. generally speaking hearsay cannot be used at trial, but there are exceptions that permit it to be admitted to court

Question 25

interest based bargaining

Answer 25

a method of negotiation used in mediation. it starts with each party educating the other party about their interests. ideally, the parties will work together until they find solutions that allow both parties to meet their needs

Question 26

pendente lite support

Answer 26

a temporary order of the court that provides support until the divorce is finalized

Question 27

petition

Answer 27

a written application for particular relief from the court. in some jurisdictions complaint for divorce is entitled 'petition for dissolution'

Question 28

petitioner

Answer 28

the person who filed the petition or complaint. also referred to as the plaintiff

Question 29

plaintiff

Answer 29

the spouse who initiates the legal divorce process by filing a complaint or petition stating that the marriage is over and listing the grounds and claims against the other spouse. plaintiff is the same as petitioner

Question 30

positional bargaining

Answer 30

positional bargaining starts with the solution. one party proposes a solution and the other party makes an offer. counteroffers are made until a resolution is found that works for both parties

Question 31

rebuttal

Answer 31

the introduction of evidence at a trial that is in response to new material raised by the defendant at an earlier stage of the trial

Question 32

reconciliation

Answer 32

when parties decide to get back together. they may sign a reconciliation agreement, which is enforceable by the count

Question 33

respondent

Answer 33

the party defending against a divorce petition (complaint)

Question 34

stipulation

Answer 34

an agreement between the parties or their counsel, usually related to matters of procedure

Question 35

subpoena

Answer 35

a court order requiring a person's appearance in court or at a deposition as a witness or to present documents or other evidence for a case

Question 36

summons

Answer 36

a summons is a written notification to the defendant or respondent that an action has been filed against him or her. it notifies a spouse of his/er righs and obligations in responding to the complaint for divorce

Question 37

testimony

Answer 37

statements under oath by a witness in a court hearing or depositions

Question 38

uncontested divorce

Answer 38

when the defendant is not going to try and stop the divorfe and there are no issues for the court to decide about the children money or property

Question 39

voir dire

Answer 39

were the opposing counsel has the opportunity to disqualify an expert witness

Question 40

writ of summons

Answer 40

a form issued by the court directing a party to respond to a complaint, motion or petition

Question 41

goodwill

Answer 41

the value of a business beyond its sales revenue, inventory, and other tangible assets: including prestige, name recognition and customer loyalty

Question 42

lis pendens

Answer 42

a piece of property cannot be transferred during a pending lawsuit that may change the disposition of it once a notice has been filed in the public record

Question 43

property settlement note

Answer 43

a note from the payor to the payee for an agreed upon length of time with a reasonable interest rate. can be collateralized

Question 44

commonly discharged debts

Answer 44

credit card, medical bills, personal loans, utility bill, deficiency balances, lawsuit judgments, older income tax debts

Question 45

debts generally not discharged

Answer 45

student loans, child support and alimony, tax debts, court ordered fines, DUI debt, fradulent debt

Question 46

recapture

Answer 46

deductions taken in a previous year's income

Question 47

section 1041

Answer 47

IRS code transfer of property between spouses during marriage (or former spouses if it is incident to divorce) is tax free

Question 48

separate property

Answer 48

generally considered any property owned before marriage (earned or acquired by gift or inheritance), acquired during the marriage by one partner using only that partner's separate property, or earned after a formalized agreement.

Question 49

tax reform act of 1984

Answer 49

added code sec 1041 simplified the definition of spousal support, and it prevents property settlements from being disguised as spousal support

Question 50

General agreement on tariffs and trade (GATT) Rate

Answer 50

interest rate based on a 30 yr treasury bond interest rate and is used as a benchmark for calculations of lump sum distributions from defined benefit plans

Question 51

pension benefit guaranty corporation (PBGC)

Answer 51

a federal corporation created by the government that announces monthly interest rates (for the following month) that are used to calculate the present value of pension plans. this rate is based on average annuity rates.

Question 52

deferred division or future share method

Answer 52

one of three methods that can be used to divide pension benefits. no present value is determind. each spouse is awarded a share of the benefits if and when they are paid

Question 53

reserved jurisdiction

Answer 53

one of three methods that can be used to divide pension benefits. in this instance, the court retains authority to order distributions from a pension plan at some point in the future

Question 54

quitclaim deed

Answer 54

a deed that conveys to the grantee only such interests in property as the grantor may have, the grantee assuming responsibility for any claims brought against the property

Question 55

child & dependent care

Answer 55

qualifying age under 13 reimburses a % of daycare, camp, nanny for purposes of claiming the childcare tax credit, a parent is considered to be divorced or separated if they are separated under a written separation agreement or if they lived separate and apart from their spouse for all of the last 6 months of the year

Question 56

child tax credit

Answer 56

under 17 general credit for raising a child

Question 57

other dependent credit

Answer 57

17 and older a smaller $500 credit for older kids or adult dependents

Question 58

IRC 71

Answer 58

that alimony and separate maintenance payments are generally taxable to the recipient and deductible from gross income by the payor on pre 2019 divorces To qualify as alimony under the pre-2019 version of Section 71, payments must meet several criteria: www.irs.gov www.irs.gov +2 Cash Payments: Payments must be in cash, check, or money order. Divorce or Separation Instrument: Payments must be made under a written agreement or decree. Not Jointly Filed: The spouses cannot file a joint tax return for that year. Separate Households: If legally separated or divorced, the spouses cannot be members of the same household. Termination Upon Death: The legal obligation to pay must end upon the death of the recipient spouse. Not Child Support: Any portion specifically designated for child support is excluded from alimony treatment.

Question 59

72(t)(2)(C)

Answer 59

Waives the 10% penalty for early distributions from qualified plans.

Question 60

7703 b

Answer 60

The "Abandoned Spouse" Requirements Separate Return: You must file a separate tax return from your spouse. Maintain a Household: You must pay more than half the cost of keeping up your home for the year. Dependent Child: Your home must be the main home of your child, stepchild, or foster child for more than half the year. Entitled to Claim: You must be able to claim the child as a dependent (or would be able to if you hadn't released the claim to the noncustodial parent). The 6-Month Rule: Your spouse must not have lived in your home at any time during the last 6 months of the tax year.

Question 62

IRC 32

Answer 62

permits the custodial parent to take the earned income tax credit