...ENTRY OF GOODS 2. Entry Process When a shipment reaches the United States, the importer of record (i.e., the owner, purchaser, or licensed customs broker designated by the owner, purchaser, or consignee) will file entry documents for the goods with the port director at the goods' port of entry. Imported goods are not legally entered until after the shipment has arrived within the port of entry, delivery of the merchandise has been authorized by CBP, and estimated duties have been paid. It is the importer of record's responsibility to arrange for examination and release of the goods. Pursuant to 19 U.S.C. 1484, the importer of record must use reasonable care in making entry. NOTE : In addition to contacting CBP, importers should contact other agencies when questions arise about particular commodities. For example, questions about products regulated by the Food and Drug Administration should be forwarded to the nearest FDA district office (check local phone book under U.S. government listings) or to the Import Division, FDA Headquarters, 301.443.6553. The sa me is true for alcohol, tobacco, firearms, wildlife products (furs, skins, shells), motor vehicles, and other products and merchandise regulated by the other federal agencies for which CBP enforces entry laws. Appropriate agencies are identified on page 197. Addresses and phone numbers for these agencies are listed in the appendix. Goods may be entered for consumption, entered for warehouse...
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...that all his assets go to the children since his wife previously past. He executed a power of attorney to his son, Slowe, giving him the power to handle all of his assets. Mark Down health started deteriorating and Slowe is worried that Mark may need Medicaid. Slow wants to remove Mark’s assets of $300,000 brokerage account and give them to his children. Since Slowe said Mark is losing competency and doesn’t want to deal with any financial matters anymore, Slowe is asking if he can transfer the money. Right now that would put Mark at a 5 year period of ineligibility for long term Medicaid care. According to New York law, there are limitations to how much a power of attorney can gift a year. In the Matter of Ferrara 7 N.Y. 3d 244 (2006), decedent George J. Ferrara, executed a will stating that his entire assets will go to the Salvation Army. When the decent became hospitalized in Florida, his nephew Dominick Ferrara came and visited then decedent, then told Dominick to obtain powers of attorney so that [he] could attend to [decedents] affairs. (id. 248) “Florida powers of attorney apparently authorized Dominick and john Ferrara to write checks on decedent’s bank accounts and liquidate certificates of deposit”. On January 25, 2000, decedent signed multiple originals of a “Durable General Power of Attorney; New York short forms, appointing John and Dominick Ferrara as his attorney-in-fact. “In [his] name, place and stead in any way which [he] [him] self could do,...
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...SPECIAL POWER OF ATTORNEY KNOW ALL MEN BY THESE PRESENTS: That I, ___________________________, ________ of legal age, Filipino and with postal address at _________________________________________________ have NAMED, CONSTITUTED AND APPOINTED and by these presents do hereby NAME, CONSTITUTE AND APPOINT _______________________, _________of legal age, Filipino, with residence and postal address at ________________________________________ to be my true and lawful attorney, to act in my name, place and stead, to do and execute any of the following acts, to wit: 1. To buy, acquire and purchase from Sta. Lucia Realty & Dev., Inc. a subdivision lot which is more particularly identified as Phase ____ Block ___ Lot ____ of ___________ _____________________________, with an area of ____ sq.m. for such price and under such terms and conditions acceptable to my attorney-in-fact; 2. To sign, execute and deliver contract to sell, deed of absolute sale, transfer of rights and any/all documents pertinent to the above-mentioned property; 3. In general, to perform any and all acts proper and necessary in order to effectuate the foregoing. HEREBY GIVING AND GRANTING unto my said attorney full power and authority whatsoever requisite or necessary or proper to be done in or about the promises, as fully to all intents and purposes as I might or could lawfully do if personally present, and hereby ratifying and conforming all that my said attorney shall...
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...| | |Course Project | |Flaws in Advance Directives, Living Wills, and Power of Attorney | Introduction A Living Will is a form of an advance directive that is a “legal document that describes those treatments an individual wishes or does not wish to receive should he or she becomes incapacitated and unable to make medical decisions” (Pazgar, 2007, p. 378). Normally in a Living Will an individual would also indicate another individual as his or her power of attorney in the legal document; however, it is not necessary for a living will to be created with a power of attorney or a power of attorney to be created with a living will though it is highly recommended to do so. This is due to the fact that each has its flaws and each could compensate for one another though in reality it could create more conflicts too. For a physician or any other healthcare provider to go against a patient’s autonomy means that there are many legal problems these physicians may face because...
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...A lot of young people in their 20s and 30s don’t have a Power of Attorney (POA). If anything were to happen to them, many in this age group think their families automatically have the right to make decisions for them. However, that is not the case. When Power of Attorney is absent, the courts dictate what happens to the individual’s property and who is allowed to make decisions for that person. Young people often forget that no one is guaranteed tomorrow and that unexpected accidents can leave a person incapable of making his own decisions. That’s why POA documents are so important to have regardless of age. They outline what the individual wants to happen and who they want to take control in the event of such a situation. There are two kinds of POA, both of which involve appointing someone as a surrogate decision maker. Power of Attorney for Property details what an...
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...suggested that her parents sign powers of attorney appointing her as their agent. Frank was upset when he found out about the POA and convinced his father to revoke the power. Francis revoked but did not tell Joan. Mrs. Gagnon dies two months later and Mr. Gagnon signed a purchase and sale agreement for the Shelburne farm. He gave the property in Hillsborough to Frank. When Mr. Gagnon told Joan about the sale of the land she, not realizing it had been revoked, used her POA to transfer the Shelburne property to a trust that she created and controlled. Mr. Gagnon’s lawyer wrote to Joan demanding that she return the Shelburne property to him, she refused. There are two issues in this case. Did Joan have the right to convey the Shelburne farm to a trust that she had established? Also, does the property belong to the trust or to Mr. Gagnon? Uniform Power of Attorney Act of 2006 According to The National Conference of Commissioners on Uniform State Laws, the concept of “power of attorney” was first incorporated into the Uniform Probate Code in 1969 to offer an inexpensive method of surrogate decision making to those whose modest assets did not justify pre-incapacity planning with a trust or post-incapacity property management with a guardianship. Over the years many states adopted non-uniform provisions to deal with issues on with the Uniform Probate Code and the original Uniform Durable Power of Attorney Act were silent. The Uniform Power of Attorney Act was enacted in 2006...
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...© 2008 Reed International Books Australia Pty Limited trading as LexisNexis Permission to download and make copies for classroom use is granted. Reproducing or distributing any material from this website for any other purpose requires written permission from the Publisher. © 2009 Reed International Books Australia Pty Limited trading as LexisNexis: Ancillary for Financial Planning in Australia, 3rd ed., by Taylor, Juchau, Houterman Financial Planning in Australia CHAPTER 18 — ESTATE PLANNING — CORE PRINCIPLES AND PRACTICE Solutions to Questions Question 1 The seven steps in the estate planning process are: 1 2 3 4 5 6 7 Identify and prioritise the client’s objectives. Assess the current and likely future circumstances. Ascertain adequacy of short- and long-term funding. Assess and identify problems. Formulate the strategy. Implement the plan. Ongoing review. Question 2 Individuals control their wealth either directly through their direct, personal ownership or through intermediate structures or arrangements such as companies, trusts, partnerships, joint ventures or other comparable enterprises. Estate Asset Testamentary Asset, eg solely owned asset Non Testamentary Asset Jointly owned asset Life, ‘TPD’, Trauma or other Insurance Likely Decision-maker Willmaker Likely Governing Document Will Legal owner of property, eg Governing document of company or trustee estate structure Surviving joint owner Policy owner or nominated beneficiary Surviving joint owner’s Will Insurance...
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...SPECIAL POWER OF ATTORNEY KNOWN ALL MEN WHOM IT MAY COCERN THAT BY THIS SPECIAL ATTORNEY GIVEN ON THIS __ DAY OF ___ 2014 TRANS ORIENTAL TRADE LIMITED A LIMITED COMPANY INCORPORATED IN ___ ON THE __ DAY OF ___ 2013 UNDER REGISTRATION NUMBER ____ HAVING ITS REGISTERED OFFICE ADDRESS AT: _____, REPRESENTED BY MAJORUTY OF DIRECTORS ______ - (HEREINAFTER CALLED “DIRECTORS” AND “COMPANY”), HAS NAMED, CONSTITUTED AND APPOINTED: MR. ____ PASSPORT OF UKRAINE___, ISSUED ____ DATE OF BIRTH: _____ TO BE ITS ATTORNEY IN ORDER THAT IT MAY EXERCISE THE FOLLOWING POWERS IN THE NAME AND ON BEHALF OF THE COMPANY IN ANY PART OF THE WORLD AND EXECUTE IN ALL PART OF THE WORLD EITHER JOINTLY OR INDIVIDUALLY ALL OR ANY ACTS AND THINGS FOLLOWING NAMELY: * To be the Company’s Attorney and to appear before any Government, of any country whatsoever, Supreme or local authority, Public Body, Government Department Official, Association, Notary Bank, Firm, Corporation or Company public or private or any person and enter into negotiations and conclude or modify or cancel and sign or execute any contract or arrangement with any such authorities or persons, as aforesaid and to apply to authorities and effect negotiations and transactions as required; * To communicate, negotiate, sign, conclude, extend and implement any agreements, to apply for and obtain all necessary documents or copies, statements, certificates, conclusions and other data from all individuals of a public administration entity (state...
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...which also makes it easier for family members to have everything planned out. Many make a decision and only tell their family what they want without having it in writing, but its best to have everything in writing for a smoother process. There are two important types of advance directives; a power of attorney or a living will. A durable power of attorney for healthcare “is a legal document that empowers another person (proxy) to make healthcare decisions for an incompetent patient. It goes into effect after the person becomes incompetent and only pertains to healthcare decisions”. (Fremgen 102) The power of attorney becomes effective when someone becomes incapable of making their own health care decisions. Medical power of attorneys covers a great amount of healthcare decisions based on the patient wishes. The power of attorney is capable of reviewing the patients’ medical records, discussing and questions to the doctor and medical staff about the care and treatment plans. It is up to the power of attorney to decide on which treatment plan or care is best for the patient or assists the patient in deciding what is best with the options given. When choosing a medical power of attorney it is important that the person chosen will act and carry out wishes. If someone who wish to avoid any...
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...Calling Your Bluff: How Prosecutors and Defense Attorneys Adapt Plea Bargaining Strategies to Increased Formalization by Deirdre M. Bowen People have long debated whether plea bargaining is the best way to handle felony cases in the justice system. This article focuses on a reformed, institutionalized way to plea bargain. The author researches the King County Prosecutors rationalized approach to the way the Early Plea Unit handles their cases. Ms. Bowen states in her article that all authors reviewed agree that, “plea bargaining under an imbalanced system does not achieve justice, much less arrive at something that resembles empirical or legal truth, institutionalized plea bargaining best resembles the criminal justice system’s desire to create efficiency, calculability, predictability, and control in the processing of defendants, and that reform should work to balance the power between the prosecutors and defense team.” (Bowen) Each reviewed author had a little different way to achieve that balance. Uviller (2004) thinks that the system should resemble at factory type approach. The first stage is the charging stage. The case enters the system and is reviewed for the most obvious, easy to prove, and reasonable charges. It then would move to the adjudication. In this stage the negotiating attorney would attempt to make a deal with defendant in order to get a guilty plea. If a deal cannot be reached, the case would then be transferred to the trial team in preparation...
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...Form (Rev. October 2011) Department of the Treasury Internal Revenue Service 2848 Power of Attorney and Declaration of Representative ▶ OMB No. 1545-0150 For IRS Use Only Received by: Name Telephone Function Date Type or print. ▶ See the separate instructions. Part I Power of Attorney Caution: Form 2848 will not be honored for any purpose other than representation before the IRS. 1 Taxpayer information. Taxpayer must sign and date this form on page 2, line 7. Taxpayer name and address Identifying number / / Daytime telephone number hereby appoints the following representative(s) as attorney(s)-in-fact: 2 Representative(s) must sign and date this form on page 2, Part II. CAF No. PTIN Telephone No. Fax No. Check if new: Address CAF No. PTIN Telephone No. Fax No. Check if new: Address CAF No. PTIN Telephone No. Fax No. Check if new: Address to represent the taxpayer before the Internal Revenue Service for the following matters: 3 Matters Description of Matter (Income, Employment, Excise, Whistleblower, PLR, FOIA, Civil Penalty, etc.) (see the instructions for line 3) Tax Form Number (1040, 941, 720, etc.) (if applicable) Name and address Plan number (if applicable) Check if to be sent notices and communications Name and address Telephone No. Fax No. Check if to be sent notices and communications Name and address Telephone No. Fax No. Telephone No. Fax No. Year(s) or Period(s) (if applicable) (see the instructions...
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...Mark Down is 74 years old and getting sick. He executed a Will that leaves all of his assets to his children; Mark also executed a power of attorney, giving his son, Slowe, the power to handle all of his financial assets. Mark is getting sick and losing competency. Mark has $300,000 in a Brokerage account, which Slowe would like to transfer to his father’s children to try and remove Marks assets to allow him to be eligible for Medicaid benefits. The issue presented is whether Slowe Down, under Power of Attorney, is able to transfer his father’s assets to his children. In Matter of Ferrara, 7 N.Y.3d 244 (N.Y. 2006), the New York appellate court stated that an attorney in fact could make “gifts to the principal's spouse, children, and more remote descendants, and parents, not to exceed in the aggregate $ 10,000 to each of such persons in any year.” However, Matter of Ferrara also states that “such gifts may not exceed $ 10,000 unless the statutory short form power of attorney contains additional language…such gifts may not exceed $ 10,000 unless the statutory short form power of attorney contains additional language.” The case also went on to say that the gift-giving authority means that “the principal authorizes the agent to make gifts either outright or to a trust for the sole benefit of one or more of the specified persons only for purposes which the agent reasonably deems to be in the best interest of the principal, specifically including minimization of...
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...| 1/8/2015 | Terminating an Agency depends on different factors. This paper discusses weather an agency relationship for property control is terminable inside a family | Francis Gagnon and his wife had two properties. They both were in old ages, so when their daughter Joan offered them to be their power of attorney, Francis accepted. Later Francis changed his mind and without informing his daughter revoked the power of attorney. After wife’s death, he decided to sell one of the properties and move to live with his son. Joan, acted against his father‘s wish. She established a trust and without considering the transaction, she initiated to move the house into the trust. Did Joan have the right to move the property into her trust? Haman (2004) mentions that the best way to revoke power of attorney is a written note. Joan had power of attorney. She did not receive a written note. As long as Francis had not issued a written statement or had not informed her, she could claim her authority on the property and she had the right to do that. The court also accepted her claim. If her father had not had any document to show that Joan was no longer his power of attorney, Joan could claim that she was not aware of her father‘s decision. Does the property belong to the trust or to Mr. Gagnon? The property belongs to Mr. Gagnon. There are many options for terminating an agency relationship. Beside that Joan, as an agent, had fiduciary duty to his father and moving the property...
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...a surrogate leader if a man ought to end up not able to settle for therapeutic choices all alone sake. Advance directives for the most part fall into three classes: living will, health care proxy and power of attorney (Fremgen, 113). Living will This is a composed report that determines what sorts of medicinal treatment are craved. A living will can be certain or extremely broad. More particular living wills may incorporate data in regards to a singular's longing for such administrations, for example, absence of pain (agony alleviation), anti-infection agents, hydration, bolstering, and the utilization of ventilators or cardiopulmonary revival (Fremgen, 114). Health care proxy This is an authoritative report in which an individual assigns someone else to settle on health care sets in the occurrence that he or else she is rendered unequipped for making their wishes known. The health care proxy has, generally, the same rights to demand or decline treatment that the individual would have if equipped for settling on and conveying choices (www.nlm.nih.gov). Strong power of attorney This is the third sort of advance directives. People may draft authoritative reports giving power of attorney to others on account of weakening therapeutic condition. The sturdy power of attorney permits a person to make bank exchanges, sign Social Security checks, apply for handicap, or just compose checks to pay the service bill while an individual is medicinally debilitated. (medicinenet)....
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...disorders or any form of depression causing impaired judgement. When the law was passed, the Justice Department, under Attorney General Janet Reno, deter that it did not violate the Controlled Substance Act (CSA). The CSA was passed in 1970 and sanctions Congress to...
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