Simple English definitions for legal terms
Read a random definition: private-placement adoption
A memorandum opinion is a written statement by a court explaining its decision in a case. It usually includes the facts of the case, the legal points involved, the reasoning behind the decision, and any additional comments. It is also known as a judicial opinion.
For example, if a court decides that a defendant is guilty of a crime, it will issue a memorandum opinion explaining why it reached that decision. The opinion will outline the evidence presented, the legal arguments made by both sides, and the reasoning behind the court's decision.
Another example is when an employee benefit plan administrator issues a memorandum opinion interpreting the Employee Retirement Income Security Act (ERISA) and applying it to a specific situation. This opinion is only applicable to the parties named in the request and relies on the accuracy and completeness of all material facts.