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Maloof Law Group in Sacramento
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Term Definition
AB Trust
Trust that divides an estate into two portions upon first spouse's death for purposes of maximizing exemptions available to avoid estate taxes.
Advanced Health Care Directive
A document used to establish one's end of life decisions in regard to medical care.
Allocation of Purchase Price
The assignment of the purchase price among an array of different assets purchased.
Americans with Disabilities Act
A federal law intended to enhance access to commercial facilities for disabled persons.
annual exclusion
The amount that can be given as a gift per year without triggering a gift tax or need to utilize a portion of the Estate Tax Exemption.
Asset Purchase
A type of business sale that sells and transfers the assets of a business, but not the entity out of which the assets were utilized.
At-Will Employment
An employment contract intended to maintain maximum flexibility for the employer.
Agreement to respect a successor's ownership right in real property.