1031 exchange (also called a tax-deferred exchange or a Starker exchange) refers to the ability of investors and organizations to replace one investment for a similar one instead of keeping the proceeds. For certain transactions, the exchange allows the investor or organization to defer capital gains taxes until the new investment is actually sold for the proceeds.
401(k) plans (also just called 401k) are types of retirement plans that an employer sponsors which allows employees to defer taxes.
401(k) plans (also just called 401k) are types of retirement plans that an employer sponsors which allows employees to defer taxes.
AB trust (also called a bypass trust or a credit shelter trust) is a tool often used by well-off married individuals to legally maximize their estate tax exemptions.
Abandonment (of Residence) is a determination by the U.S.
Abortion is the voluntary termination of a pregnancy.
To abrogate is to formally annul or repeal a law through an act of legislation, constitutional authority, or custom. For example, the Supreme Court of Michigan explained in Ferency v.
Absentee ballots, also known as absentee votes or mail-in votes, are paper ballots that are submitted before election day, usually by mail, by voters who are unable to vote in person at their designated polling place. The specific requirements a registered voter must meet to use an absentee ballot differ significantly by state and jurisdiction.
Absolute disparity is a calculation used to analyze a claim that a jury pool did not represent a fair cross-section of the community; for instance, a jury pool that is composed of only white jurors in a community that is predominantly Black. It is calculated by subtracting the percentage of a group in the jury pool from the percentage of that group in the general population.
