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.
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.
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.
An employment contract intended to maintain maximum flexibility for the employer.
Agreement to respect a successor's ownership right in real property.