fee splitting
fee splitting 〈美〉律师酬金分成 指实际承办案件的律师与向其推荐案件的律师之间就所得律师酬金进行分配，它通常因推荐律师缺乏专业知识或经验从而无法有效地胜任特定案件代理而发生。(→division of fees)
Search Results for: SPLIT
split dollar life insurance
An arrangement between two people (often an employer and employee) by which life insurance is written on the life of one, though both share the premium payments. • On the insured’s death or other event terminating the plan, the noninsured person receives the cash value of the insurance as reimbursement, and the beneficiary named by
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split-up
split-up v. 股东转移；公司分立 一个公司分立为两个或两个以上的新公司，并将这些新设公司的股份分配给原公司的股东，而原公司解散，导致公司重组。例如，甲公司将其全部资产分别转让给新设立的乙公司和丙公司，并将由此而获得的对乙公司和丙公司的控股股份分配给甲公司的股东，以从这些股东手中换回甲公司的全部股份。通过这一过程，甲公司解散，其股东转为乙公司和丙公司的股东。
splitting a cause of action
splitting a cause of action. Separating parts of a demand and pursuing it piecemeal; presenting only a part of a claim in one lawsuit, leaving the rest for a second suit. • This practice has long been considered procedurally impermissible. [Cases: Action 53; Judgment 591. C.J.S. Actions §§ 177–203; Judgments §§ 761, 764–765.]
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split dollar insurance
See split-dollar life insurance under LIFE INSURANCE.
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split level statute
A law that includes officially promulgated explanatory materials in addition to its substantive provisions, so that courts are left with two levels of documents to construe.
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split gift
Tax. A gift that is made by one spouse to a third person and that, for gift-tax purposes, both spouses treat as being made one-half by each spouse; a gift in which the spouses combine their annual gift-tax exclusions. • A split gift, for example, is eligible for two annual exclusions of $10,000 each, or
split income
An equal division between spouses of earnings reported on a joint tax return, allowing for equal tax treatment in community-property and common-law states.