Your tax liability on gift amounts above your annual exclusion or your lifetime ceiling can be reduced by using the unified credit. It's called unified because it is one amount that can be applied against gift or estate taxes. For 2011, the unified credit was $1,730,000 per taxpayer in their lifetime.
Your legal birth date would be 1st March. You would still be 17 on 28th February-just as you would if it was a leap year. Therefore when 29th is skipped, your legal birthday falls on the next day after your last day of being 17. Also yes you can enter a bar at midnight, because once the clock turns to 12am, the day has changed. :). Aidan H Â· 4 years ago.
Adoption of a Child by a Step-parent or Relative. A step-parent adoption is the adoption of a child by a new spouse of the birthparent. This often happens in situations when the other biological parent is uninvolved in the childâs life or is deceased, and the step-parent has taken on a parental role for a child.ome study/ social study: For a step-parent adoption this means the step-parent must undergo fingerprint and child abuse Central Registry background checks. A step-parent is not required to be certified to adopt.