U.S. Supreme Court decision in which the Court ruled that a woman who was named as the beneficiary of her former husband's 401(k) plan was entitled to inherit the money in the plan, even though state law said that the divorce had automatically revoked her right to inherit. Because a 401(k) plan is ruled by federal law (ERISA), it overruled the state law.
A man whose wife has died during the course of their marriage.
A woman whose husband has died during the course of their marriage.
A law crafted by national lawmakers to promote consistency in prenuptial agreements from state to state. The UPAA governs such matters as what a premarital agreement can include and what will render an agreement unenforceable. The UPAA has been adopted in some form by most states.
A child born to or legally adopted by your spouse before your marriage whom you have not legally adopted. If you adopt the child, your parent-child relationship is the same as if the child were biologically related to you.
Property that is owned by one spouse, but not by the other (compare to community property)
In a community property state, seperate property includes: property obtained before the marriage, through inheretance, or as a gift (a gift to one spouse but not both).
Marriage between two people of the same sex, currently available only in a few states. (See also: domestic partners, civil union, reciprocal beneficiaries)
A trust for a surviving spouse, who is not a U.S. citizen, that qualifies for the marital deduction. 26 U.S.C. § 2056(d)(2). Also called QDOT.
An abbreviation for qualified domestic relations order. See qualified domestic relations order.
The equivalent of a prenuptial agreement for couples (mostly same-sex) in states that allow registration as domestic partners or civil union partners.
