Legal Terms: A

The voluntary relinquishment of a right, claim, or property with no intention of reclaiming it.

The voluntary departure of one spouse from the marital home without consent and without justification for a continuous statutory period, recognized as a fault ground for divorce in many states.

A reduction, decrease, or elimination. In law, it may refer to the reduction of a tax, legacy, or nuisance.

The reduction of testamentary gifts when estate assets are insufficient to satisfy all bequests, applied in a statutory order beginning with residuary and ending with specific gifts.

A deduction taken in computing AGI rather than from AGI, available to all taxpayers regardless of whether they itemize, including educator expenses and HSA contributions.

A principle requiring that senior creditor classes be paid in full before junior classes receive any distribution under a Chapter 11 plan.

Various judge-made doctrines under which federal courts decline to exercise jurisdiction in deference to state courts or state proceedings.

A condensed history of the title to a piece of land, listing all recorded instruments that affect ownership.

An appellate standard of review under which the lower court's ruling will be reversed only if based on an erroneous legal standard or clearly erroneous factual finding.

The Armed Career Criminal Act (18 U.S.C. 924(e)), imposing a 15-year mandatory minimum on felons in possession of a firearm with three prior violent or serious drug convictions.

The earlier-than-scheduled vesting of equity awards triggered by events such as a change of control, termination without cause, or death/disability.

A provision in a loan agreement allowing the lender to demand immediate payment of the entire balance if certain conditions are met, such as missed payments.

An unequivocal assent to the terms of an offer, communicated to the offeror in the manner invited or required by the offer.

A HIPAA Security Rule technical safeguard requiring covered entities to implement procedures to ensure that only authorized persons can access electronic protected health information.

A person who assists in the commission of a crime but is not the principal actor. An accessory before the fact helps plan the crime; an accessory after the fact aids the offender after the crime.

One who, knowing a felony has been committed, helps the offender avoid arrest or punishment; treated as a separate, lesser offense.

A person who knowingly and voluntarily participates with another in a criminal act, either as a principal or accessory.

An agreement to accept a different performance than what was originally promised, combined with the actual performance of that new agreement, discharging the original obligation.

An agreement (accord) to accept a different performance in satisfaction of an existing claim, followed by performance (satisfaction) that discharges the underlying obligation.

A patient's right under HIPAA to receive a list of certain disclosures of their protected health information made by a covered entity during the preceding six years.

An individual or entity meeting SEC income or net-worth thresholds and thus permitted to invest in unregistered securities offerings.

U.S. citizenship obtained at birth abroad through one or both U.S.-citizen parents who meet statutory residence or physical-presence requirements in effect at the time of the child's birth.

A finding of not guilty by a judge or jury, releasing the defendant from criminal charges.

A lawsuit or legal proceeding brought before a court to enforce a right or seek a remedy.

A post-conviction assertion that newly discovered evidence demonstrates the petitioner is factually innocent, potentially excusing procedural defaults.

The physical act or unlawful omission that constitutes a criminal offense. Together with mens rea, it forms the basis of criminal liability.

The failure of a specific bequest because the identified property is no longer in the estate at the testator's death, often due to sale or destruction.

The Rule 23(a)(4) requirement that the named representatives and class counsel fairly and adequately protect the interests of the absent class members.

A party's right under UCC 2-609 to demand assurance of performance from another whose conduct provides reasonable grounds for insecurity, and to suspend its own performance pending response.

Payments or other measures provided to a secured creditor to protect its interest in collateral during the bankruptcy case.

A standardized form contract offered on a take-it-or-leave-it basis by a party with superior bargaining power, with no opportunity for negotiation.

The formal resolution of a dispute by a judge or administrative tribunal. The process of making a judicial decision.

Facts about the parties and their conduct that must be established at trial, the typical subject of judicial notice under FRE 201.

Total gross income minus specific above-the-line deductions, such as retirement contributions and student loan interest, used to determine eligibility for various tax benefits.

Gross income less specified above-the-line deductions (such as IRA contributions, student loan interest, and self-employment tax), serving as the base for many phaseouts and tax calculations.

The process by which an eligible foreign national already in the United States obtains lawful permanent resident status without having to return to their home country.

The body of law governing the activities of administrative agencies, including rulemaking, adjudication, and enforcement.

A warrantless inspection conducted pursuant to a regulatory scheme rather than for criminal investigation, often justified by special governmental needs.

The court-appointed fiduciary who administers the estate of a person who died intestate or whose will did not name an executor able and willing to serve.

The body of law governing maritime activities, including shipping, navigation, waters, insurance, and piracy. Also called maritime law.

Evidence that meets the rules of evidence and may be considered by a judge or jury in deciding a case.

A statement by a party acknowledging a fact relevant to the case, which may be used against them. Unlike a confession, it need not acknowledge guilt of the entire offense.

The legal process by which a person becomes the lawful parent of a child who is not biologically theirs, permanently transferring all parental rights.

A non-hearsay statement under FRE 801(d)(2)(B) that a party manifestly adopted or believed to be true, including by silence in appropriate circumstances.

Voluntary sexual intercourse between a married person and someone other than that person's spouse, recognized as a fault ground for divorce and in some states relevant to alimony.

A travel document allowing a foreign national with a pending immigration application to leave and reenter the United States without abandoning their application.

A travel document authorizing certain noncitizens, such as adjustment-of-status applicants and DACA recipients, to leave and reenter the United States without abandoning the underlying application.

A lifetime gift from a parent to a child treated, under statute or written declaration, as a prepayment against that child's intestate share of the parent's estate.

The legal system used in the United States where two opposing parties present their cases before a neutral judge or jury.

A lawsuit filed within a bankruptcy case to resolve disputes such as fraudulent transfer claims, dischargeability of debts, or objections to exemptions.

A jury instruction permitting or requiring the inference that destroyed evidence would have been unfavorable to the spoliating party.

A method of acquiring title to real property by occupying it openly, continuously, exclusively, and adversely for the statutory period required by state law.

The Antiterrorism and Effective Death Penalty Act of 1996, imposing a one-year statute of limitations and deferential review standard on federal habeas petitions.

A written statement of facts made under oath and signed before a notary public or other authorized officer.

A person or entity that controls, is controlled by, or is under common control with another person or entity, a broader concept than subsidiary used in many statutes and contracts.

A defense strategy in which the defendant introduces evidence that, if found credible, negates criminal or civil liability even if the allegations are true.

The 2010 federal law that expanded health insurance coverage through Medicaid expansion, health insurance marketplaces, and individual and employer mandates.

A federal law prohibiting employment discrimination against individuals 40 years of age or older in hiring, promotion, termination, and other terms of employment.

A governmental body with delegated authority to implement and enforce specific laws and regulations.

A category of criminal offenses defined in the Immigration and Nationality Act that carries severe immigration consequences, including mandatory detention and removal.

Assisting or encouraging someone in committing a crime, which can result in criminal liability equal to that of the principal offender.

A guilty plea in which the defendant maintains innocence but acknowledges the prosecution has sufficient evidence to obtain a conviction, recognized in North Carolina v. Alford.

An insanity standard adopted by many jurisdictions asking whether, due to mental disease, the defendant lacked substantial capacity to appreciate criminality or conform conduct to the law.

Financial support paid by one spouse to the other after separation or divorce, based on factors like length of marriage and earning capacity.

Payments from one former spouse to the other after divorce, traditionally to support the lower-earning spouse, with type and duration determined by statute, agreement, or judicial discretion.

A post-decree change to an existing support order based on a substantial change in circumstances such as job loss, retirement, illness, or remarriage.

A claim or assertion made by a party in a pleading that the party expects to prove at trial.

A supplemental instruction urging a deadlocked jury to reach a verdict by reconsidering minority views, named after Allen v. United States.

The defendant's formal statement to the court before sentencing, allowing them to express remorse, explain mitigating circumstances, or plead for leniency. It is a right rooted in common law.

The historical federal policy of dividing communal tribal lands into individual parcels assigned to tribal members, resulting in significant loss of tribal land.

A doctrine for piercing the corporate veil under which the entity is treated as indistinguishable from its owner because of commingling of funds, lack of formalities, or domination by the owner. Establishing alter ego typically also requires showing injustice or fraud.

Methods of resolving disputes outside of traditional courtroom litigation, including mediation, arbitration, and negotiation.

A parallel tax system that ensures higher-income taxpayers pay a minimum amount of tax by disallowing certain deductions and credits available under the regular tax system.

Another name for the AMT, computed on AMTI (regular taxable income adjusted for AMT preferences and exclusions) less the AMT exemption, with the taxpayer paying the greater of regular or AMT tax.

Court-authorized methods of service when traditional means are impracticable, including service by mail, publication, or electronic means.

Uncertainty in the meaning of contract language, which may be resolved by extrinsic evidence such as course of dealing or usage of trade.

To change or modify a legal document, statute, or constitutional provision through a formal process.

A form filed to correct errors on a previously filed tax return, such as changes to income, deductions, or credits.

A formal change or addition to a law, constitution, or legal document.

The federal law prohibiting employment discrimination against qualified individuals with disabilities and requiring employers to provide reasonable accommodations.

Latin for 'friend of the court.' A person or organization that files a brief offering information or arguments relevant to a case in which they are not a party.

The Alternative Minimum Tax, a parallel tax system designed to ensure that high-income taxpayers pay at least a minimum amount of tax by limiting certain deductions and preferences.

A statutory amount subtracted from alternative minimum taxable income before applying AMT rates, with amounts varying by filing status and phasing out at higher income levels.

A secondary probate proceeding in a state other than the decedent's domicile, required to transfer title to real property or other assets located in that state.

The amount of gifts a person can give to any individual each year without incurring gift tax or using any of their lifetime gift tax exemption.

The amount each donor may give to each donee annually without gift tax or use of lifetime exemption ($18,000 in 2024), adjusted periodically for inflation.

A legal declaration that a marriage is void and never legally existed, as opposed to divorce, which ends a valid marriage.

The defendant's formal written response to a complaint, admitting or denying the allegations and raising any defenses.

The defendant's responsive pleading that admits, denies, or pleads insufficient knowledge of each allegation in the complaint, and sets forth any affirmative defenses. It must generally be filed within 21 days after service under Rule 12(a).

A contractual provision restricting or prohibiting assignment of rights, the enforceability of which varies by jurisdiction and context under UCC 2-210 and 9-406.

Contractual provisions adjusting the conversion price of preferred stock downward upon issuance of new shares at a lower price, protecting investors from economic dilution.

A federal criminal law prohibiting the knowing and willful offering, payment, solicitation, or receipt of anything of value to induce or reward referrals for services covered by federal healthcare programs.

A statutory rule preventing the failure of a bequest by redirecting it from a predeceased beneficiary to that beneficiary's descendants when the relationship requirement is met.

A law preserving a bequest to a predeceased beneficiary by directing it to that beneficiary's descendants rather than allowing it to lapse into the residuary estate.

The patentability requirement under 35 U.S.C. Section 102 that the claimed invention must not be identically disclosed in a single piece of prior art.

A clear and unequivocal statement or act by a party before performance is due indicating it will not or cannot perform, giving the other party immediate remedies.

A warrant issued based on probable cause that evidence will be at a specified location upon the occurrence of a triggering condition, such as delivery of contraband.

Laws designed to promote competition and prevent monopolies, including the Sherman Act, Clayton Act, and FTC Act.

The power of an agent to act on behalf of a principal, as reasonably perceived by a third party, even if the agent lacks actual authority.

A request to a higher court to review and change the decision of a lower court based on alleged legal errors.

A court that reviews decisions of lower courts for legal errors. It does not conduct new trials or hear new evidence.

A professional estimate of the market value of real property, typically required by lenders before approving a mortgage.

Another term for dissenters' rights, referring to the statutory right of shareholders to seek judicial determination of the fair value of their shares in lieu of accepting merger consideration.

The constitutional rule from Apprendi v. New Jersey that any fact, other than a prior conviction, increasing the maximum penalty must be found by a jury beyond a reasonable doubt.

The legislative allocation of government funds for a specific purpose. Also, in tort law, the unauthorized use of another person's name or likeness for commercial benefit.

A common word used in an unrelated context (such as 'Apple' for computers), inherently distinctive and entitled to strong trademark protection.

A form of alternative dispute resolution where a neutral third party (arbitrator) hears evidence and makes a binding decision.

A binding alternative dispute resolution process in which a neutral arbitrator or panel renders a final decision, subject to limited judicial review.

A contract provision requiring employees to resolve disputes with their employer through binding arbitration rather than litigation.

The arbitrator's final decision resolving the dispute, enforceable as a judgment after court confirmation under 9 USC 9 of the FAA.

The federal agency responsible for issuing permits under Section 404 of the Clean Water Act for the discharge of dredged or fill material into waters of the United States.

A court proceeding in which the defendant is formally charged with a crime and asked to enter a plea of guilty, not guilty, or no contest.

Money that is owed and should have been paid earlier, such as overdue rent, child support, or loan payments.

The taking of a person into custody by law enforcement, typically based on probable cause that a crime has been committed.

The seizure of a person by legal authority, restricting their freedom of movement and subjecting them to custody pending charges.

A judicial order based on probable cause authorizing law enforcement to take a named person into custody for a specified offense.

The crime of intentionally or recklessly setting fire to property, including buildings, land, or vehicles.

A nonjudicial punishment under the UCMJ allowing a commanding officer to impose disciplinary action for minor offenses without a formal court-martial.

The charter document filed with the state to form a corporation, identifying the corporation's name, registered agent, authorized shares, and incorporator. Also called a certificate of incorporation in some states such as Delaware.

The charter document filed with the state to form an LLC, typically containing the LLC's name, registered agent, principal office, and sometimes management structure. Filing creates the LLC as a legal entity.

The intentional act of causing another person to fear imminent harmful or offensive contact. Distinguished from battery, which involves actual contact.

The valuation of real property by a local government assessor for the purpose of calculating property taxes.

Anything of value owned by a person or entity, including real property, personal property, cash, investments, and intellectual property.

A transaction in which a buyer purchases specified assets and assumes specified liabilities of a seller (rather than its stock), typically providing buyer protection from unwanted liabilities but with more complex transfer mechanics.

The party to whom contractual rights are transferred, who acquires the right to enforce those rights subject to defenses good against the assignor.

The transfer of contractual rights from the assignor to the assignee, who steps into the assignor's shoes for purposes of enforcement.

The party who transfers contractual rights to another, surrendering the right to enforce those rights against the obligor.

The debtor's decision in bankruptcy to continue performing under an executory contract or unexpired lease, requiring cure of any defaults.

Protection granted by a country to a foreign national who has fled their home country due to a well-founded fear of persecution.

Protection granted to a noncitizen physically present in the United States who establishes a well-founded fear of persecution in the home country on account of race, religion, nationality, political opinion, or membership in a particular social group.

An interview conducted by a USCIS asylum officer to evaluate an affirmative asylum application and determine whether the applicant has a credible fear of persecution.

The default employment rule in most states allowing either the employer or employee to terminate the employment relationship at any time for any lawful reason without prior notice.

An employment arrangement where either the employer or employee can terminate the relationship at any time, for any lawful reason, with or without notice.

An effort to commit a crime that goes beyond mere preparation but falls short of completion, requiring specific intent and a substantial step.

An exception to the fruit of the poisonous tree rule allowing admission of evidence when the connection between unlawful police conduct and the evidence has become sufficiently weak.

The act by witnesses of observing the testator sign the will (or acknowledge the signature) and then signing their own names to confirm the formalities were satisfied.

The recitation immediately above the witnesses' signatures stating that the statutory formalities of execution were observed, useful as evidence if the will is challenged.

A person licensed to practice law and represent clients in legal matters, also called a lawyer or counsel.

Counsel appointed to represent a child's expressed wishes in a legal proceeding, distinct from a guardian ad litem who advocates for best interests rather than expressed preferences.

A legal protection that prevents disclosure of confidential communications between an attorney and their client made for the purpose of obtaining legal advice.

A privilege protecting confidential communications between client and lawyer for the purpose of obtaining or providing legal advice.

An examination of a taxpayer's return and financial records by the IRS to verify that income, deductions, and credits are reported accurately.

A HIPAA Security Rule technical safeguard requiring implementation of hardware, software, and procedural mechanisms to record and examine access to electronic protected health information.

Under the Uniform Probate Code, the enlarged estate used to compute the elective share, including probate assets plus certain non-probate transfers and spousal contributions to prevent evasion.

The requirement that the proponent of evidence produce sufficient proof to support a finding that the item is what it is claimed to be.

An injunction that automatically takes effect upon the filing of a bankruptcy petition, halting most collection actions, foreclosures, and lawsuits against the debtor.

An exception permitting warrantless search of a vehicle when officers have probable cause to believe it contains contraband or evidence, due to its mobility. Also known as the Carroll doctrine after Carroll v. United States (1925).

A lawsuit brought by the bankruptcy trustee to recover payments or transfers made by the debtor before filing, including preferences and fraudulent transfers.

Absent Without Leave, the military offense of being absent from one's unit or duty station without proper authorization, less serious than desertion.