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adeo (ad-ee-oh). [Latin] So; as.

attendant Accompanying; resulting <attendant circumstances>.

chiefry (cheef-ree). A small rent paid to the sovereign by a feudal landholder. Also spelled chiefrie; chiefery.

incorporeal possession Possession of something other than a material object, such as an easement over a neighbor s land, or the access of light to the windows of a house. Also termed possessio juris; quasi-possession. "It is a question much debated whether incorporeal possession is in reality true possession at all. Some are of opinion that all genuine possession is corporeal, and that the other is related to it by way of analogy merely, They maintain that there is no single generic conception which includes possessio corporiS and possessio juris as its two specific forms. The Roman lawyers speak with hesitation and even inconsistency on the point. They sometimes include both forms under the title of possessio, while at other times they are careful to qualify incorporeal possession as quasi possessio - something which is not true possession, but is analogous to it. The question is one of no little difficulty, but the opinion here accepted is that the two forms do in truth belong to a single genus. The true idea of possession is wider than that of corporeal possession, just as the true idea of ownership is wider than that of corporeal ownership." John Salmond, jurisprudence 288-89 (Glanville l. Williams ed., 10th ed. 1947)

infeudatio (in-fyoo-day-shee-oh). [Law Latin] Scots law. ENFEOFFMENT.

jus quaesitum (jas kwi-si-tam or -zi-tam). [Latin) Civil law. 1. A right to ask or recover, as from one who is under an obligation. 2. An acqUired right.

jus quaesitum (jas kwi-si-tam or -zi-tam). [Latin) Civil law. 1. A right to ask or recover, as from one who is under an obligation. 2. An acqUired right.

knight"s service See KNIGHT-SERVICE.

privacy The condition or state of being free from public attention to intrusion into or interference with one s acts or decisions.

Selective Service System The federal agency that registers all persons 18-26 who are eligible for military service military service and provides personnel to the Armed Forces during emergencies. It was established in 1940 as a part of the War Manpower Commission and became independent in 1943. - Abbr. SSS.

sine qua non (si-nee kway non or sin-ay kwah nohn), n. [Latin "without which not") (17c) An indispensable condition or thing; something on which something else necessarily depends. Also termed conditio sine qua non.

Standards for Imposing Lawyer Sanctions The ABAs 1986 supplement to the Standards for Lawyer Discipline, prescribing a range of sanctions and guidelines for applying them. Sanctions range from reprimands to disbarment.

subpartnership An arrangement between a firm partner and a nonpartner to share the partner profits and losses in the firm business, but without forming a legal partnership between the partner and the non-partner.

1031 exchange See 1031 EXCHANGE.2. Money or negotiable instruments presented as payment; CURRENCY. See MEDIUM OF EXCHANGE. 3. The interchange or conversion of money. See FOREIGN EXCHANGE. 4. Ihe payment of a debt using a bill of exchange or credit rather than money. 5. An organization that brings together buyers and sellers of securities, commodities, and the like to promote uniformity in the customs and usages of merchants, to facilitate the speedy adjustment of business disputes, to gather and disseminate valuable commercial and economic information, and to secure to its members the benefits of cooperation in the furtherance of their legitimate pursuits. The best-known exchanges are stock, produce, livestock, cotton, and grain exchanges. See RECIPROCAL EXCHANGE. 6. The building or hall where members of an exchange meet every business day to buy and sell for themselves, or as brokers for their customers, for present and future delivery. See SECURITIES EXCHANGE (1). exchange, vb.

1031 exchange (ten-thar-tee-wan). 1. An exchange of like-kind property that is exempt from income-tax consequences under IRC (26 USCA). TAX-FREE EXCHANGE. 2. See TAX-FREE EXCHANGE.

10-K A financial report filed annually with the SEC by a registered corporation. The report typically includes an audited financial statement, a description of the corporations business and financial condition, and summaries of other financial data. - Also termed Form 10-K. Cf. 8-K; 10-Q.

10-Q An unaudited financial report filed quarterly with the SEC by a registered corporation. The 10-Q is less detailed than the 10-K. - Also termed Form 10-Q. Cf. 10-K.

1891 copyright amendment act See CHACE ACT.

30(b)(6) deposition Under the Federal Rules of Civil Procedure, the deposition of an organization, through the organization's designated representative. Under Rule 30(b)(6), a party may take the deposition of an organization, such as a corporation. The notice of deposition (or subpoena) may name the organization and may specify the matters to be covered in the deposition. The organization must then deSignate a person to testify about those matters on its behalf. Fed. R. Civ. P. 30(b)(6). Most states authorize a similar procedure under state-court procedural rules. 3. The written record of a witness's out-of-court testimony. 4. Eccles. law. The involuntary release of a clergy man from the exercise of his office. Cf. DEGRADATION (1); DEPRIVATION (4).

401(k) plan See EMPLOYEE BENEFIT PLAN.

403(b) plan A retirement plan for employees of public educational systems and certain tax-exempt organizations that is funded by pretax employee contributions much like a 401(k) plan, but may also provide for employer contributions. IRC (26 USCA) § 403(b).Also termed tax-sheltered annuity; tax-deferred annuity.

403(b) plan- See EMPLOYEE BENEFIT PLAN.

40I(k) plan A retirement and savings plan that allows an employee to elect to have a portion of his or her pretax salary contributed to a defined contribution plan. Employers often match all or part of the employee's contributions. Employees usu. can choose investments from a list of options. IRC (26 USCA) § 40l(k).

419 fraud See advance-fee fraud under FRAUD.

419 fraud- See advance-fee fraud.

457 plan A type of deferred-compensation plan for employees of state and local governments and taxexempt organizations that operates much like a 401(k) plan, but (except for governmental plans) is unfunded. IRC (26 USCA) § 457.

457 plan- See EMPLOYEE BENEFIT PLAN.

50 percent plus one See HALF PLUS ONE.

501 (c) (3) organization See CHARITABLE ORGANIZATION.

50-percent rule The principle that liability for negligence is apportioned in accordance with the percentage of fault that the fact-finder assigns to each party, that the plaintiffs recovery will be reduced by the percentage of negligence assigned to the plaintiff, and that the plaintiffs recovery is barred if the plaintiffs percentage offault is SO% or more. - Also termed modified-compamtive-negligence doctrine. Cf. PURECOMPARATIVE-NEGLIGENCE DOCTRINE. See comparative negligence under NEGLIGENCE; APPORTIONMENT OF LIABILITY.

529 plan A state-sponsored plan administered by certain investment companies to allow parents and others to accumulate pretax income to pay for a beneficiary's (usu. a child's) college education. Anyone can contribute to an account set up under 529 plan gUidelines. Withdrawals made for educational purposes are taxed at the beneficiary's tax rate; other withdrawals trigger an additional 10% penalty. IRC (26 USCA) § 529.

5MBS abbr. See stripped mortgage-backed security under SECURITY.

678 trust See nongrantor-owner trust under TRUST (3).

72 COLREGS See INTERNATIONAL RULES OF THE ROAD.

83(b) election An employee's choice to treat an employer's grant of unvested property, usu. stock, as being vested immediately and as currently taxable on the amount the employer paid for it. The alternative is for the employee to wait until the property vests and pay taxes on its value at that time. An 83(b) election is typically used when the property is expected to have a dramatic increase in value before the employee's interest in it vests. IRC (26 USCA) § 83(b).

8-K An SEC form that a registered corporation must file if a material event affecting its financial condition occurs between the due dates for regular SEC filings. Also termed Form 8-K. Cf. 10-K.

a libello ut libellatur (ay la-bel-oh at lib-a-lay-tar). [Law Latin] Rist. From the libel as laid. The phrase appeared in a dismissal in favor of a defendant.

a quo (ah or ay kwoh), adv. [Latin]. From which. Also termed a qua. See AD QUEM; court a quo under COURT.

a aver et tener (ay ay-var [or ah ah-var] et ten-ar). [Law French] To have and to hold. See HABENDUM CLAUSE

a bon droit (ay or a bawn drwah), adv. [Law French] With good reason; justly; rightfully.

a cancellando (ay-kan-sa-lan-doh). [Law Latin) From canceling. "It has its name of chancery, cancellaria, from the judge who presides here, the lord chancellor or cancellaYius; who, Sir Edward Coke tells us, is so termed a cancellando, from cancelling the king's letters patents when granted contrary to law ... ." 3 William Blackstone, Commentaries on the Laws of England 46 (1768).

a cancellis (ay kan-sel-is), n. [Law Latin) hist. A chancellor, so called because he performed the duties of office behind a cancelli ("lattice").

a cancellis curiae explodi (ay kan-sel-is kyoor-ee-I ek-sploh-dI). [Law Latin] Hist. To be expelled from the bar of the court.

a cause de cy (ay-kaw-z-de-see), adv. [Law French] For this reason.

a ce (a sa), adv. [Law French] For this purpose.

a cel jour (a sel zhoor), adv. [Law French], At this day.

a confectione (ay kan-fek-shee-oh-nee). [Law Latin] From the making.

a consiliis (ay kan-sil-ee-is), n. [Law Latin "of counsel"] See APOCRISARIUS.

a contrario sensu (ay kan-trair-ee-oh sen-s[y]oo), adv. [Law Latin] On the other hand; in the opposite sense.

a corifectionepraesentium (ay kan-fek-shee-oh-nee pri-zen-shee-am). [Law Latin] From the making of the indentures.

a dato (ay day-toh), adv. [Law Latin] From the date. Also termed a datu.

a die confectionis (ay dI-ee kan-fek-shee-oh-nis), adv. [Law Latin], From the day of the making.

a die datus (ay dI-ee day-tas), n. [Latin "given from (such-and-such) a day"], A lease provision establishing the beginning of the rental period.

a fine force (ay fIn fors). [Law French]. Of pure necessity.

a force et armes (ay fors et ahr-mis). (Law French]. With force and arms. Also spelled a force et armis. See VI ET ARMIS.

a foresaid (a-for-sed), adj. Mentioned above; referred to previously. Also termed aforementioned; above-mentioned; above-stated; said.

a fortiori (ay for-shee-or-i or ah for-shee-or-ee), adv. [Latin]. By even greater force oflogic; even more so <if a 14-year-old child cannot sign a binding contract, then, a fortiori, a 13-year-old cannot>. Cf. A MULTO FORTIORI.

a gratia (ay gray-shee-a). [Law Latin]. EX GRATIA.

a issue (ah is[h]-yoo). [Law French]. At issue.

a jure suo cadunt (ay joor-ee s[y]oo-oh kay-dant). [Latin] Scots law. They fall from their right. The phrase appeared in reference to those who lose a property right through loss of possession or through abandonment.

a la grande grevaunce (ah la grawnd gre-vawns). [Law French]. To the great grievance.

a large (ah lahrzh). [Law French]. Free; at large.

a latere (ay lat-a-ree). [Latin). From the side; collaterally. This term was formerly used to denote collateral succession rather than lineal succession.

a libellis (ay Ii-bel-is). [Law Latin] Roman law. 1. An officer having charge of petitions (libelli). addressed to the emperor or sovereign. 2. CHANCELLOR OF THE EXCHEQUER.

a lour foy (ah loor fwah). [Law French "in their faith"]. In their allegiance.

a lui et a ses heritiers pour toujours (a lwee ay a sayz e-ree-tyay poor too-zhoor). [Law French]. To him and his heirs forever. See and his heirs under HEIR.

a ma intent (ah mah an-tawn). [Law French). On my action.

a manibus (ay man-a-bas), n. [Law Latin]. Hist. A royal scribe.

a manu servus (ay man-yoo sar-vas). [Latin]. A handservant; scribe; secretary.

a me (ay mee), [Latin]. From me. This phrase was used in feudal grants to denote tenure held directly of the chieflord. The phrase is short for a me de superiore mea (ay mee dee s[y]oo-peer-ee-or-ee mee-oh), meaning "from me of my superior." Cf. DE ME.

a me de superiore meo (ay mee dee s[y]oo-peer-ee-or-ee mee-oh). [Law Latin]. Hist. From me, of my superior. In a feudal land grant, this phrase provided that when feudal title was completed, the grantee would hold the land of the grantor's superior.

a mensa et thoro (ay men-sa et thor-oh). [Latin "from board and hearth"]. (Of a divorce decree) effecting a separation of the parties rather than a dissolution of the marriage <a separation a mensa et thoro was the usual way for a couple to separate under English law up until 1857>. Not all states provide for such a proceeding. See divorce a mensa et thoro under DIVORCE; SEPARATION; A VINCULO MATRIMONII.

a morte testatoris (ay mor-tee tes-ta-tor-is). [Latin]. Hist. From the death of the testator. The phrase appeared in reference to the moment when a legacy vests in the beneficiary.

a multo fortiori (ay mal-toh for-shee-or-i). [Latin) By far the stronger reason. Cf. A FORTIORI.

a non domino (ay non dom-a-noh). [Law Latin]. Hist. From one who is not the proprietor.

a non habente potestatem (ay non ha-ben-tee poh-tes-tay-tam). [Latin]. Scots law. From one not having power. This phrase appeared most commonly in a conveyance in reference to a seller who was not the owner. "If A. disponed ground, which he held on a personal title, to B., he could not grant warrant for the infeftment of B.. himself being uninfeft; but he could assign to B. the unexe· cuted precept of sasine in his (A.'s) own favour, and on it B. could complete his feudal title. If, instead of thus assigning a valid precept, A. himself granted a precept for the infeft· ment of B., such a precept was a non habente potestatem, and ineffectual. This was a defect, however, which was remedied by prescription." John Trayner, Trayner's Latin Maxims 5 (4th ed. 1894).

a pais (ah pay or pays). [Law French]. Hist. At or to the country; at issue.

a pari (ay par-i). [Law Latin]. Hist. Equally; in like manner.

a posteriori (ay pos-teer-ee-or-i or ah pos-teer-ee-or-ee), adv. [Latin "from what comes after"]. Inductively; from the particular to the general, or from known effects to their inferred causes <as a legal analyst, she reasoned a posteriori from countless individual cases to generalized rules that she finally applied>. Cf. A PRIORI. a posteriori, adj.

a prendre (ah prawn-dra or -dar). For taking; for seizure. See PROFIT A PRENDRE.

a priori (ay pri-or-i or ah pree-or-ee),[Latin "from what is before"]. Deductively; from the general to the particular <as an analyst, he reasoned a priori from seemingly self-evident propositions toparticular conclusions>. Cf. A POSTERIORI. a priori, adj.

a provisione viric (ay pra-ee-oh-nee vi-ri). [Latin]. By the provision of a man (i.e., a husband).

a qua (ay kway or kwah). [Latin]. See A QUO.

a quo invito aliquid exigi potest (ay kwoh in-vi-ton al-i-keid ek-sa-ji poh-tast). [Latin]. Scots law. From whom something may be exacted against his will. The phrase appeared in reference to the position of a debtor under a legal obligation, as distinguished from his position under a natural, voluntary obligation.

a rendre (ah rawn-dar or -dar). [Law French]. To render; to yield.

A reorganization A reorganization involving a merger or consolidation under a specific state statute.

A reorganization See REORGANIZATION (2).

a responsis (ay ri-spon-sis), 11. [Law Latin] See APOCRISARIUS.

a rubro ad nigrum (ay roo-broh ad ni-gram). [Latin] From the red to the black i.e., from the title of a statute (formerlyoften printed in red letters) to its body (often printed in black letters).

a terme (a tairm). [Law French] For a term.

a terme de sa vie (a tairm da sa vee). [Law French] For the term of his life.

a terme que n'est mye encore passe (a tairm ka nay mee awn-kor pahs). [Law French] For a term that has not yet passed.

a terme que passe est (a tairm ka pahs ay). [Law French] For a term that has passed.

a tort et a travers (a tor tay a tra-vair). [Law French] Without consideration or discernment

a tort ou a droit (a- tor- oo- a- drwah). [Law French) Right or wrong.

a vinculo matrimonii (ay ving-kya-loh ma-tra-moh-nee-I). [Latin] From the bond of matrimony. - Often shortened to a vinculo. See divorce a vinculo matrimonii under DIVORCE.

a.d. abbr. ANNO DOMINI.

a.k.a. abbr. Also known as.

a.m abbr. ANTE MERIDIEM.

A.M. Best Company An investment-analysis and -advisory service. A.M. Best rates the financial strength of businesses from A++ (strongest) to A+, A, A-, B++, and so on to C- and D. A grade of E means that the company is under state supervision, and an F indicates that the company is in liquidation.