--
-- Host: localhost    Database: takatalx_takta10
-- ------------------------------------------------------


--
-- Current Database: `takatalx_takta10`
--

CREATE DATABASE /*!32312 IF NOT EXISTS*/ `takatalx_takta10` /*!40100 DEFAULT CHARACTER SET latin1 */;

USE `takatalx_takta10`;

--
-- Table structure for table `jos_apoll_config`
--

CREATE TABLE `jos_apoll_config` (
  `drop_it` tinyint(1) NOT NULL DEFAULT '0'
) ENGINE=MyISAM DEFAULT CHARSET=utf8;

--
-- Dumping data for table `jos_apoll_config`
--

INSERT INTO `jos_apoll_config` VALUES (0);

--
-- Table structure for table `jos_apoll_options`
--

CREATE TABLE `jos_apoll_options` (
  `id` int(11) NOT NULL AUTO_INCREMENT,
  `apoll_id` int(11) NOT NULL DEFAULT '0',
  `text` text NOT NULL,
  `link` varchar(255) DEFAULT NULL,
  `color` varchar(6) NOT NULL,
  `ordering` int(11) NOT NULL,
  PRIMARY KEY (`id`),
  KEY `apoll_id` (`apoll_id`,`text`(1))
) ENGINE=MyISAM AUTO_INCREMENT=5 DEFAULT CHARSET=utf8;

--
-- Dumping data for table `jos_apoll_options`
--

INSERT INTO `jos_apoll_options` VALUES (1,1,'Very interested',NULL,'ff6600',0),(2,1,'Sort of interested',NULL,'ffff99',1),(3,1,'Not so interested',NULL,'339966',2),(4,1,'Not interested at all',NULL,'ccffff',3);

--
-- Table structure for table `jos_apoll_polls`
--

CREATE TABLE `jos_apoll_polls` (
  `id` int(11) unsigned NOT NULL AUTO_INCREMENT,
  `title` varchar(255) NOT NULL DEFAULT '',
  `alias` varchar(255) NOT NULL DEFAULT '',
  `checked_out` int(11) NOT NULL DEFAULT '0',
  `checked_out_time` datetime NOT NULL DEFAULT '0000-00-00 00:00:00',
  `published` tinyint(1) NOT NULL DEFAULT '0',
  `publish_up` datetime NOT NULL DEFAULT '0000-00-00 00:00:00',
  `publish_down` datetime DEFAULT '0000-00-00 00:00:00',
  `params` text NOT NULL,
  `access` int(11) NOT NULL DEFAULT '0',
  `lag` int(11) NOT NULL DEFAULT '0',
  PRIMARY KEY (`id`)
) ENGINE=MyISAM AUTO_INCREMENT=2 DEFAULT CHARSET=utf8;

--
-- Dumping data for table `jos_apoll_polls`
--

INSERT INTO `jos_apoll_polls` VALUES (1,'How much are you interested in Green Card?','how-much-are-you-interested-in-green-card',0,'0000-00-00 00:00:00',1,'2010-11-14 23:27:36','2010-12-15 02:27:36','only_registered=0\none_vote_per_user=1\nip_check=0\nshow_component_msg=1\nallow_voting=1\nshow_what=1\nshow_hits=1\nshow_title=1\nshow_dropdown=1\nshow_voters=1\nshow_times=1\nopacity=90\nbg_color=ffffff\ncircle_color=505050\npieX=100%\npieY=400\nstart_angle=55\nradius=150\ngradient=1\nno_labels=0\nshow_zero_votes=1\nanimation_type=bounce\nbounce_dinstance=30\nbg_image=-1\nbg_image_x=left\nbg_image_y=top\nfont_size=11\nfont_color=404040\ntitle_lenght=30\nchartX=100%\noptionsFontSize=12\nbarHeight=15\nbarBorder=1px solid #000000\nbgBarColor=f5f5f5\nbgBarBorder=1px solid #cccccc\n\n',0,1440);

--
-- Table structure for table `jos_apoll_votes`
--

CREATE TABLE `jos_apoll_votes` (
  `id` bigint(20) NOT NULL AUTO_INCREMENT,
  `date` datetime NOT NULL DEFAULT '0000-00-00 00:00:00',
  `option_id` int(11) NOT NULL DEFAULT '0',
  `apoll_id` int(11) NOT NULL DEFAULT '0',
  `ip` int(10) unsigned NOT NULL,
  `user_id` int(11) DEFAULT NULL,
  PRIMARY KEY (`id`),
  KEY `apoll_id` (`apoll_id`)
) ENGINE=MyISAM AUTO_INCREMENT=9 DEFAULT CHARSET=utf8;

--
-- Dumping data for table `jos_apoll_votes`
--

INSERT INTO `jos_apoll_votes` VALUES (1,'2010-11-14 23:45:10',1,1,1216488304,0),(2,'2010-11-15 19:28:35',3,1,1197302195,0),(3,'2010-11-15 21:11:48',2,1,1216488304,0),(4,'2010-11-17 18:09:04',1,1,1259757551,0),(5,'2010-11-24 13:46:54',2,1,1148883379,0),(6,'2010-11-24 15:55:14',1,1,1259757551,0),(7,'2010-11-25 12:54:29',1,1,1216488304,0),(8,'2010-11-29 14:34:10',1,1,1123241717,0);

--
-- Table structure for table `jos_banner`
--

CREATE TABLE `jos_banner` (
  `bid` int(11) NOT NULL AUTO_INCREMENT,
  `cid` int(11) NOT NULL DEFAULT '0',
  `type` varchar(30) NOT NULL DEFAULT 'banner',
  `name` varchar(255) NOT NULL DEFAULT '',
  `alias` varchar(255) NOT NULL DEFAULT '',
  `imptotal` int(11) NOT NULL DEFAULT '0',
  `impmade` int(11) NOT NULL DEFAULT '0',
  `clicks` int(11) NOT NULL DEFAULT '0',
  `imageurl` varchar(100) NOT NULL DEFAULT '',
  `clickurl` varchar(200) NOT NULL DEFAULT '',
  `date` datetime DEFAULT NULL,
  `showBanner` tinyint(1) NOT NULL DEFAULT '0',
  `checked_out` tinyint(1) NOT NULL DEFAULT '0',
  `checked_out_time` datetime NOT NULL DEFAULT '0000-00-00 00:00:00',
  `editor` varchar(50) DEFAULT NULL,
  `custombannercode` text,
  `catid` int(10) unsigned NOT NULL DEFAULT '0',
  `description` text NOT NULL,
  `sticky` tinyint(1) unsigned NOT NULL DEFAULT '0',
  `ordering` int(11) NOT NULL DEFAULT '0',
  `publish_up` datetime NOT NULL DEFAULT '0000-00-00 00:00:00',
  `publish_down` datetime NOT NULL DEFAULT '0000-00-00 00:00:00',
  `tags` text NOT NULL,
  `params` text NOT NULL,
  PRIMARY KEY (`bid`),
  KEY `viewbanner` (`showBanner`),
  KEY `idx_banner_catid` (`catid`)
) ENGINE=MyISAM DEFAULT CHARSET=utf8;

--
-- Dumping data for table `jos_banner`
--


--
-- Table structure for table `jos_bannerclient`
--

CREATE TABLE `jos_bannerclient` (
  `cid` int(11) NOT NULL AUTO_INCREMENT,
  `name` varchar(255) NOT NULL DEFAULT '',
  `contact` varchar(255) NOT NULL DEFAULT '',
  `email` varchar(255) NOT NULL DEFAULT '',
  `extrainfo` text NOT NULL,
  `checked_out` tinyint(1) NOT NULL DEFAULT '0',
  `checked_out_time` time DEFAULT NULL,
  `editor` varchar(50) DEFAULT NULL,
  PRIMARY KEY (`cid`)
) ENGINE=MyISAM DEFAULT CHARSET=utf8;

--
-- Dumping data for table `jos_bannerclient`
--


--
-- Table structure for table `jos_bannertrack`
--

CREATE TABLE `jos_bannertrack` (
  `track_date` date NOT NULL,
  `track_type` int(10) unsigned NOT NULL,
  `banner_id` int(10) unsigned NOT NULL
) ENGINE=MyISAM DEFAULT CHARSET=utf8;

--
-- Dumping data for table `jos_bannertrack`
--


--
-- Table structure for table `jos_categories`
--

CREATE TABLE `jos_categories` (
  `id` int(11) NOT NULL AUTO_INCREMENT,
  `parent_id` int(11) NOT NULL DEFAULT '0',
  `title` varchar(255) NOT NULL DEFAULT '',
  `name` varchar(255) NOT NULL DEFAULT '',
  `alias` varchar(255) NOT NULL DEFAULT '',
  `image` varchar(255) NOT NULL DEFAULT '',
  `section` varchar(50) NOT NULL DEFAULT '',
  `image_position` varchar(30) NOT NULL DEFAULT '',
  `description` text NOT NULL,
  `published` tinyint(1) NOT NULL DEFAULT '0',
  `checked_out` int(11) unsigned NOT NULL DEFAULT '0',
  `checked_out_time` datetime NOT NULL DEFAULT '0000-00-00 00:00:00',
  `editor` varchar(50) DEFAULT NULL,
  `ordering` int(11) NOT NULL DEFAULT '0',
  `access` tinyint(3) unsigned NOT NULL DEFAULT '0',
  `count` int(11) NOT NULL DEFAULT '0',
  `params` text NOT NULL,
  PRIMARY KEY (`id`),
  KEY `cat_idx` (`section`,`published`,`access`),
  KEY `idx_access` (`access`),
  KEY `idx_checkout` (`checked_out`)
) ENGINE=MyISAM AUTO_INCREMENT=9 DEFAULT CHARSET=utf8;

--
-- Dumping data for table `jos_categories`
--

INSERT INTO `jos_categories` VALUES (1,0,'Welcome','','welcome','','2','left','',1,0,'0000-00-00 00:00:00',NULL,1,0,0,''),(2,0,'Home','','home','','1','left','',1,0,'0000-00-00 00:00:00',NULL,2,0,0,''),(3,0,'Immigration','','immigration','','1','left','',1,0,'0000-00-00 00:00:00',NULL,1,0,0,''),(4,0,'Illegal Immigration Reform','','illegal-immigration-reform','','1','left','',1,0,'0000-00-00 00:00:00',NULL,2,0,0,''),(5,0,'Estate Planning','','estate-planning','','1','left','',1,0,'0000-00-00 00:00:00',NULL,3,0,0,''),(6,0,'Gift and Estate Tax','','gift-and-estate-tax','','1','left','',1,0,'0000-00-00 00:00:00',NULL,4,0,0,''),(7,0,'Incorporation','','incorporation','','1','left','',1,0,'0000-00-00 00:00:00',NULL,5,0,0,''),(8,0,'General','','general','','com_contact_details','left','',1,0,'0000-00-00 00:00:00',NULL,1,0,0,'');

--
-- Table structure for table `jos_components`
--

CREATE TABLE `jos_components` (
  `id` int(11) NOT NULL AUTO_INCREMENT,
  `name` varchar(50) NOT NULL DEFAULT '',
  `link` varchar(255) NOT NULL DEFAULT '',
  `menuid` int(11) unsigned NOT NULL DEFAULT '0',
  `parent` int(11) unsigned NOT NULL DEFAULT '0',
  `admin_menu_link` varchar(255) NOT NULL DEFAULT '',
  `admin_menu_alt` varchar(255) NOT NULL DEFAULT '',
  `option` varchar(50) NOT NULL DEFAULT '',
  `ordering` int(11) NOT NULL DEFAULT '0',
  `admin_menu_img` varchar(255) NOT NULL DEFAULT '',
  `iscore` tinyint(4) NOT NULL DEFAULT '0',
  `params` text NOT NULL,
  `enabled` tinyint(4) NOT NULL DEFAULT '1',
  PRIMARY KEY (`id`),
  KEY `parent_option` (`parent`,`option`(32))
) ENGINE=MyISAM AUTO_INCREMENT=52 DEFAULT CHARSET=utf8;

--
-- Dumping data for table `jos_components`
--

INSERT INTO `jos_components` VALUES (1,'Banners','',0,0,'','Banner Management','com_banners',0,'js/ThemeOffice/component.png',0,'track_impressions=0\ntrack_clicks=0\ntag_prefix=\n\n',1),(2,'Banners','',0,1,'option=com_banners','Active Banners','com_banners',1,'js/ThemeOffice/edit.png',0,'',1),(3,'Clients','',0,1,'option=com_banners&c=client','Manage Clients','com_banners',2,'js/ThemeOffice/categories.png',0,'',1),(4,'Web Links','option=com_weblinks',0,0,'','Manage Weblinks','com_weblinks',0,'js/ThemeOffice/component.png',0,'show_comp_description=1\ncomp_description=\nshow_link_hits=1\nshow_link_description=1\nshow_other_cats=1\nshow_headings=1\nshow_page_title=1\nlink_target=0\nlink_icons=\n\n',1),(5,'Links','',0,4,'option=com_weblinks','View existing weblinks','com_weblinks',1,'js/ThemeOffice/edit.png',0,'',1),(6,'Categories','',0,4,'option=com_categories&section=com_weblinks','Manage weblink categories','',2,'js/ThemeOffice/categories.png',0,'',1),(7,'Contacts','option=com_contact',0,0,'','Edit contact details','com_contact',0,'js/ThemeOffice/component.png',1,'contact_icons=0\nicon_address=\nicon_email=\nicon_telephone=\nicon_fax=\nicon_misc=\nshow_headings=1\nshow_position=1\nshow_email=0\nshow_telephone=1\nshow_mobile=1\nshow_fax=1\nbannedEmail=\nbannedSubject=\nbannedText=\nsession=1\ncustomReply=0\n\n',1),(8,'Contacts','',0,7,'option=com_contact','Edit contact details','com_contact',0,'js/ThemeOffice/edit.png',1,'',1),(9,'Categories','',0,7,'option=com_categories&section=com_contact_details','Manage contact categories','',2,'js/ThemeOffice/categories.png',1,'contact_icons=0\nicon_address=\nicon_email=\nicon_telephone=\nicon_fax=\nicon_misc=\nshow_headings=1\nshow_position=1\nshow_email=0\nshow_telephone=1\nshow_mobile=1\nshow_fax=1\nbannedEmail=\nbannedSubject=\nbannedText=\nsession=1\ncustomReply=0\n\n',1),(10,'Polls','option=com_poll',0,0,'option=com_poll','Manage Polls','com_poll',0,'js/ThemeOffice/component.png',0,'',1),(11,'News Feeds','option=com_newsfeeds',0,0,'','News Feeds Management','com_newsfeeds',0,'js/ThemeOffice/component.png',0,'',1),(12,'Feeds','',0,11,'option=com_newsfeeds','Manage News Feeds','com_newsfeeds',1,'js/ThemeOffice/edit.png',0,'show_headings=1\nshow_name=1\nshow_articles=1\nshow_link=1\nshow_cat_description=1\nshow_cat_items=1\nshow_feed_image=1\nshow_feed_description=1\nshow_item_description=1\nfeed_word_count=0\n\n',1),(13,'Categories','',0,11,'option=com_categories&section=com_newsfeeds','Manage Categories','',2,'js/ThemeOffice/categories.png',0,'',1),(14,'User','option=com_user',0,0,'','','com_user',0,'',1,'',1),(15,'Search','option=com_search',0,0,'option=com_search','Search Statistics','com_search',0,'js/ThemeOffice/component.png',1,'enabled=0\n\n',1),(16,'Categories','',0,1,'option=com_categories&section=com_banner','Categories','',3,'',1,'',1),(17,'Wrapper','option=com_wrapper',0,0,'','Wrapper','com_wrapper',0,'',1,'',1),(18,'Mail To','',0,0,'','','com_mailto',0,'',1,'',1),(19,'Media Manager','',0,0,'option=com_media','Media Manager','com_media',0,'',1,'upload_extensions=bmp,csv,doc,epg,gif,ico,jpg,odg,odp,ods,odt,pdf,png,ppt,swf,txt,xcf,xls,BMP,CSV,DOC,EPG,GIF,ICO,JPG,ODG,ODP,ODS,ODT,PDF,PNG,PPT,SWF,TXT,XCF,XLS,php\nupload_maxsize=10000000\nfile_path=images\nimage_path=images/stories\nrestrict_uploads=0\nallowed_media_usergroup=3\ncheck_mime=0\nimage_extensions=bmp,gif,jpg,png,php\nignore_extensions=\nupload_mime=image/jpeg,image/gif,image/png,image/bmp,application/x-shockwave-flash,application/msword,application/excel,application/pdf,application/powerpoint,text/plain,application/x-zip\nupload_mime_illegal=text/html\nenable_flash=0\n\n',1),(20,'Articles','option=com_content',0,0,'','','com_content',0,'',1,'show_noauth=0\nshow_title=1\nlink_titles=0\nshow_intro=1\nshow_section=0\nlink_section=0\nshow_category=0\nlink_category=0\nshow_author=0\nshow_create_date=0\nshow_modify_date=0\nshow_item_navigation=0\nshow_readmore=1\nshow_vote=0\nshow_icons=1\nshow_pdf_icon=0\nshow_print_icon=1\nshow_email_icon=1\nshow_hits=1\nfeed_summary=0\nfilter_tags=\nfilter_attritbutes=\n\n',1),(21,'Configuration Manager','',0,0,'','Configuration','com_config',0,'',1,'',1),(22,'Installation Manager','',0,0,'','Installer','com_installer',0,'',1,'',1),(23,'Language Manager','',0,0,'','Languages','com_languages',0,'',1,'',1),(24,'Mass mail','',0,0,'','Mass Mail','com_massmail',0,'',1,'mailSubjectPrefix=\nmailBodySuffix=\n\n',1),(25,'Menu Editor','',0,0,'','Menu Editor','com_menus',0,'',1,'',1),(27,'Messaging','',0,0,'','Messages','com_messages',0,'',1,'',1),(28,'Modules Manager','',0,0,'','Modules','com_modules',0,'',1,'',1),(29,'Plugin Manager','',0,0,'','Plugins','com_plugins',0,'',1,'',1),(30,'Template Manager','',0,0,'','Templates','com_templates',0,'',1,'',1),(31,'User Manager','',0,0,'','Users','com_users',0,'',1,'allowUserRegistration=0\nnew_usertype=Registered\nuseractivation=1\nfrontend_userparams=1\n\n',1),(32,'Cache Manager','',0,0,'','Cache','com_cache',0,'',1,'',1),(33,'Control Panel','',0,0,'','Control Panel','com_cpanel',0,'',1,'',1),(34,'Joom!Fish','option=com_joomfish',0,0,'option=com_joomfish','Joom!Fish','com_joomfish',0,'components/com_joomfish/assets/images/icon-16-joomfish.png',0,'noTranslation=2\ndefaultText=\noverwriteGlobalConfig=1\nstorageOfOriginal=md5\nfrontEndPublish=1\nfrontEndPreview=1\nshowPanelNews=1\nshowPanelUnpublished=1\nshowPanelState=1\ncopyparams=1\ntranscaching=0\ncachelife=180\nqacaching=1\nqalogging=0\n',1),(35,'Control Panel','',0,34,'option=com_joomfish','Control Panel','com_joomfish',0,'components/com_joomfish/assets/images/icon-16-cpanel.png',0,'',1),(36,'Translation','',0,34,'option=com_joomfish&task=translate.overview','Translation','com_joomfish',1,'components/com_joomfish/assets/images/icon-16-translation.png',0,'',1),(37,'Orphan Translations','',0,34,'option=com_joomfish&task=translate.orphans','Orphan Translations','com_joomfish',2,'components/com_joomfish/assets/images/icon-16-orphan.png',0,'',1),(38,'Manage Translations','',0,34,'option=com_joomfish&task=manage.overview','Manage Translations','com_joomfish',3,'components/com_joomfish/assets/images/icon-16-manage.png',0,'',1),(39,'Statistics','',0,34,'option=com_joomfish&task=statistics.overview','Statistics','com_joomfish',4,'components/com_joomfish/assets/images/icon-16-statistics.png',0,'',1),(40,'','',0,34,'option=com_joomfish','','com_joomfish',5,'components/com_joomfish/assets/images/icon-10-blank.png',0,'',1),(41,'Languages','',0,34,'option=com_joomfish&task=languages.show','Languages','com_joomfish',6,'components/com_joomfish/assets/images/icon-16-language.png',0,'',1),(42,'Content elements','',0,34,'option=com_joomfish&task=elements.show','Content elements','com_joomfish',7,'components/com_joomfish/assets/images/icon-16-extension.png',0,'',1),(43,'Plugins','',0,34,'option=com_joomfish&task=plugin.show','Plugins','com_joomfish',8,'components/com_joomfish/assets/images/icon-16-plugin.png',0,'',1),(44,'','',0,34,'option=com_joomfish','','com_joomfish',9,'components/com_joomfish/assets/images/icon-10-blank.png',0,'',1),(45,'Help','',0,34,'option=com_joomfish&task=help.show','Help','com_joomfish',10,'components/com_joomfish/assets/images/icon-16-help.png',0,'',1),(46,'K2','option=com_k2',0,0,'option=com_k2','K2','com_k2',0,'components/com_k2/images/system/k2-icon.png',0,'enable_css=1\nimagesQuality=100\nitemImageXS=100\nitemImageS=200\nitemImageM=400\nitemImageL=600\nitemImageXL=900\nitemImageGeneric=300\ncatImageWidth=100\ncatImageDefault=1\nuserImageWidth=100\nuserImageDefault=1\ncommenterImgWidth=48\nuserName=1\nuserImage=1\nuserDescription=1\nuserURL=1\nuserEmail=0\nuserFeed=1\nuserItemCount=10\nuserItemTitle=1\nuserItemTitleLinked=1\nuserItemDateCreated=1\nuserItemImage=1\nuserItemIntroText=1\nuserItemCategory=1\nuserItemTags=1\nuserItemCommentsAnchor=1\nuserItemReadMore=1\nuserItemK2Plugins=1\ngenericItemCount=10\ngenericItemTitle=1\ngenericItemTitleLinked=1\ngenericItemDateCreated=1\ngenericItemImage=1\ngenericItemIntroText=1\ngenericItemCategory=1\ngenericItemReadMore=1\ngenericItemExtraFields=0\ntagOrdering=\ncomments=2\ncommentsOrdering=DESC\ncommentsLimit=10\ncommentsFormPosition=below\ncommentsPublishing=1\ngravatar=0\nrecaptcha=0\nrecaptcha_public_key=\nrecaptcha_private_key=\nrecaptcha_theme=clean\ncommentsFormNotes=1\ncommentsFormNotesText=Make sure you enter the (*) required information where indicated.\\nBasic HTML code is allowed.\nsocialButtonCode=\ntwitterUsername=\ntinyURL=1\nfeedLimit=10\nfeedItemImage=1\nfeedImgSize=S\nfeedItemIntroText=1\nfeedTextWordLimit=\nfeedItemFullText=1\nfeedItemTags=0\nfeedItemVideo=0\nfeedItemGallery=0\nfeedItemAttachments=0\nintroTextCleanup=0\nintroTextCleanupExcludeTags=\nintroTextCleanupTagAttr=\nfullTextCleanup=0\nfullTextCleanupExcludeTags=\nfullTextCleanupTagAttr=\nxssFiltering=0\nlinkPopupWidth=900\nlinkPopupHeight=600\nfrontendEditing=1\nshowImageTab=1\nshowImageGalleryTab=1\nshowVideoTab=1\nshowExtraFieldsTab=1\nshowAttachmentsTab=1\nshowK2Plugins=1\nsideBarDisplayFrontend=0\nmergeEditors=1\nsideBarDisplay=1\nattachmentsFolder=\nhideImportButton=0\ntaggingSystem=1\nlockTags=0\ngoogleSearch=0\ngoogleSearchContainer=k2Container\nK2UserProfile=0\nK2UserGroup=1\nredirect=\nadminSearch=simple\nshowItemsCounterAdmin=1\nshowChildCatItems=1\ndisableCompactOrdering=0\nSEFReplacements=Å \\|S, Å’\\|O, Å½\\|Z, Å¡\\|s, Å“\\|oe, Å¾\\|z, Å¸\\|Y, Â¥\\|Y, Âµ\\|u, Ã€\\|A, Ã�\\|A, Ã‚\\|A, Ãƒ\\|A, Ã„\\|A, Ã…\\|A, Ã†\\|A, Ã‡\\|C, Ãˆ\\|E, Ã‰\\|E, ÃŠ\\|E, Ã‹\\|E, ÃŒ\\|I, Ã�\\|I, ÃŽ\\|I, Ã�\\|I, Ã�\\|D, Ã‘\\|N, Ã’\\|O, Ã“\\|O, Ã”\\|O, Ã•\\|O, Ã–\\|O, Ã˜\\|O, Ã™\\|U, Ãš\\|U, Ã›\\|U, Ãœ\\|U, Ã�\\|Y, ÃŸ\\|s, Ã \\|a, Ã¡\\|a, Ã¢\\|a, Ã£\\|a, Ã¤\\|a, Ã¥\\|a, Ã¦\\|a, Ã§\\|c, Ã¨\\|e, Ã©\\|e, Ãª\\|e, Ã«\\|e, Ã¬\\|i, Ã­\\|i, Ã®\\|i, Ã¯\\|i, Ã°\\|o, Ã±\\|n, Ã²\\|o, Ã³\\|o, Ã´\\|o, Ãµ\\|o, Ã¶\\|o, Ã¸\\|o, Ã¹\\|u, Ãº\\|u, Ã»\\|u, Ã¼\\|u, Ã½\\|y, Ã¿\\|y, ÃŸ\\|ss\nmetaDescLimit=150\nsh404SefLabelCat=\nsh404SefLabelUser=blog\nsh404SefLabelItem=2\n\n',1),(47,'Apolls','option=com_apoll',0,0,'option=com_apoll','Apolls','com_apoll',0,'../media/system/images/apoll.png',0,'',1),(48,'Polls','',0,47,'option=com_apoll','Polls','com_apoll',0,'js/ThemeOffice/component.png',0,'',1),(49,'Votes','',0,47,'option=com_apoll&task=view&view=votes','Votes','com_apoll',1,'js/ThemeOffice/component.png',0,'',1),(50,'Configuration','',0,47,'option=com_apoll&task=view&view=config','Configuration','com_apoll',2,'js/ThemeOffice/component.png',0,'',1),(51,'Hello','',0,0,'','Hello','com_hello',0,'',0,'',1);

--
-- Table structure for table `jos_contact_details`
--

CREATE TABLE `jos_contact_details` (
  `id` int(11) NOT NULL AUTO_INCREMENT,
  `name` varchar(255) NOT NULL DEFAULT '',
  `alias` varchar(255) NOT NULL DEFAULT '',
  `con_position` varchar(255) DEFAULT NULL,
  `address` text,
  `suburb` varchar(100) DEFAULT NULL,
  `state` varchar(100) DEFAULT NULL,
  `country` varchar(100) DEFAULT NULL,
  `postcode` varchar(100) DEFAULT NULL,
  `telephone` varchar(255) DEFAULT NULL,
  `fax` varchar(255) DEFAULT NULL,
  `misc` mediumtext,
  `image` varchar(255) DEFAULT NULL,
  `imagepos` varchar(20) DEFAULT NULL,
  `email_to` varchar(255) DEFAULT NULL,
  `default_con` tinyint(1) unsigned NOT NULL DEFAULT '0',
  `published` tinyint(1) unsigned NOT NULL DEFAULT '0',
  `checked_out` int(11) unsigned NOT NULL DEFAULT '0',
  `checked_out_time` datetime NOT NULL DEFAULT '0000-00-00 00:00:00',
  `ordering` int(11) NOT NULL DEFAULT '0',
  `params` text NOT NULL,
  `user_id` int(11) NOT NULL DEFAULT '0',
  `catid` int(11) NOT NULL DEFAULT '0',
  `access` tinyint(3) unsigned NOT NULL DEFAULT '0',
  `mobile` varchar(255) NOT NULL DEFAULT '',
  `webpage` varchar(255) NOT NULL DEFAULT '',
  PRIMARY KEY (`id`),
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INSERT INTO `jos_content` VALUES (1,'Welcome to U.S. Law Guide','welcome-to-us-law-guide','','<p>Welcome to the home page of the USLawGuide. This website will provide  you with information on U.S. Immigration law, estate planning, trusts, wills, and probate. This web page is written in both English and Japanese.</p>\r\n<ul class=\"gk_bullet2\">\r\n<li>This web page contains a discussion of the various temporary and  permanent visas. Temporary visas, called nonimmigrant visas, include the B visa, E visa, F visa, H visa, I visa, and the L visa. There is also a discussion of the employment based permanent residence visas and family based permanent visas.</li>\r\n<li>This web page further contains a discussion of estate planning, trusts, wills, and probate.Various estate planing options are  discussed and the use of trusts in estate planning. Also death taxes  and probate procedure are explained. The difference between a will and trust is also discussed.</li>\r\n</ul>\r\n<p>This web page also contains information about the Law Office if Timothy D. Takata, has links to important government sites and other  information.</p>\r\n<p>The 30 minute Estate Planning television show featuring Mr. Takata  that was broadcast on  United  Television Broadcasting (UTB) is now posted on youtube at   http://youtu.be/7J15vUmoiKE .</p>\r\n<p> </p>','',1,2,0,1,'2010-11-07 19:34:19',62,'','2013-12-18 23:31:17',62,0,'0000-00-00 00:00:00','2010-11-07 19:34:19','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=0\nshow_print_icon=0\nshow_email_icon=0\nlanguage=\nkeyref=\nreadmore=',13,0,1,'','',0,2312,'robots=\nauthor='),(2,'Welcome to the Law Guides','welcome-to-the-law-guides','','<table class=\"mceVisualAid\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td class=\"mceVisualAid\" align=\"center=\"><a href=\"index.php?option=com_content&amp;view=article&amp;id=4&amp;Itemid=4&amp;lang=en\"><img src=\"images/inner_modules_immigration.jpg\" border=\"0\" /></a></td>\r\n<td class=\"mceVisualAid\" align=\"center=\"><a href=\"index.php?option=com_content&amp;view=article&amp;id=39&amp;Itemid=5&amp;lang=en\"><img src=\"images/inner_modules_estate.jpg\" border=\"0\" /></a></td>\r\n<td class=\"mceVisualAid\" align=\"center=\"><a href=\"index.php?option=com_content&amp;view=article&amp;id=66&amp;Itemid=6&amp;lang=en\"><img src=\"images/inner_modules_incorporation.jpg\" border=\"0\" /></a></td>\r\n</tr>\r\n</tbody>\r\n</table>','',1,1,0,2,'2010-11-07 19:37:26',62,'','2010-11-15 01:24:01',62,0,'0000-00-00 00:00:00','2010-11-07 19:37:26','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',9,0,1,'','',0,15355,'robots=\nauthor='),(3,'Websites','websites','','<p>Both the Department of State and the Citizenship &amp; Immigration Services    have websites. These websites contain useful information concerning visas and    immigration matters.</p>\r\n<p>The Citizenship &amp; Immigration Services website is located at The website    contains information on immigration services and benefits, immigration forms,    location of field offices, and recent developments. It also contains a thorough    compilation of immigration laws and regulations.</p>\r\n<p>The USCIS website is located at www.uscis.gov</p>\r\n<p>The Department of State has several websites. The basic websites can be found    at http://www.unitedstatesvisas.gov , http://travel.state.gov and http://usembassy.state.gov.</p>\r\n<p>Also helpful information about immigration can be found at www.takatalaw.com in both Japanese and English.</p>','',1,1,0,3,'2010-11-07 19:38:01',62,'','2015-06-10 20:51:39',62,0,'0000-00-00 00:00:00','2010-11-07 19:38:01','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',5,0,31,'','',0,6717,'robots=\nauthor='),(4,'Immigration Introduction','immigration-introduction','','<p>This guide will provide you with information concerning the various  visas, both temporary and permanent, in which you may live and work in  the United States. The guide will explain the various temporary visas  such as the B, E, H, and L. It will also explain the main types of  permanent residence visas (green cards) based upon business occupation.  Other matters such as visa documentation required at American Embassies  for various visas, Change of status(visa) after entry to the United  States, and Employer Sanctions are also covered.</p>\r\n<p>After the tragedy  of September 11, 2001, the procedures for obtaining visas was changed.  Many security procedures were expanded and new ones created. Many aliens  of middle eastern descent have special registration procedures. The  Immigration and Naturalization Service used to be under the jurisdiction  of the U.S. Department of Justice. After 9/11/01, the name was changed  to Citizenship and Immigration Services and is now under the  jurisdiction of the newly created Department of Homeland Security. The  Department of Justice now has expanded powers to investigate and  incarcerate aliens suspected of terrorism.</p>\r\n<p>This guide is not  intended to provide legal advise for a specific case. If you have a  specific case, it is recommended that you contact an attorney for  advice.</p>\r\n<p>I hope that this guide will be of use to you in providing basic information about immigration.</p>\r\n<p>Timothy D. Takata<br />Attorney at Law</p>','',1,1,0,3,'2010-11-07 19:38:32',62,'','2010-11-09 05:08:32',62,0,'0000-00-00 00:00:00','2010-11-07 19:38:32','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,30,'','',0,21642,'robots=\nauthor='),(5,'The B visa Category','the-b-visa-category','','<p>The most common type of visa used by aliens to visit the United States is the  B visa. The B-1 visa is the visa for business visitors and the B-2 visa is for  visitors for pleasure (tourists).</p>\r\n<p>The B-1 visa is a very useful visa for Japanese personnel sent from Japan by    a Japanese company to conduct temporary business (from 6 mo. to 1 yr.) in the    US. A holder of a B-1 visa may conduct market research, meet with local businessmen    (such as Japanese employees of a subsidiary company), negotiate contracts, attend    conferences, conventions, trade shows, and to take initial steps in setting    up a new company.</p>\r\n<p>At the present time the maximum staying time (I-94 - Staying Permit) is six    months. Generally one extension of six months is possible. If the alien    leaves the U.S. and later returns, then this is treated as a new entry with    a maximum staying time of sixth months and the possibility of one or more extensions.    Of course, there may be a problem if an alien stays too long in the U.S. under    a B-1 visa but this will depend on the circumstances (number of trips to the    U.S. and duration). Under a B-1 visa, an alien is not permitted to live and    work in the U.S.</p>\r\n<p>There are a number of limitations concerning the B-1 visa. The alien\'s family    cannot travel with him unless they travel under a B-2 visa. The B-2 visa permits    a stay in the US for tourist purposes and which generally allows an initial    entry of a maximum of six months and is difficult to extend. Also the alien    entering under a B-1 visa must be currently employed by a Japanese company in    Japan and conducting temporary business for that Japanese company. The alien    may not receive a salary from a U.S. based company (Japanese subsidiary company)    while in the U.S.</p>\r\n<p>There is also a means of travel called \"Visa Waiver\" where an alien    many travel to the U.S. without obtaining a formal visa. The requirement is    that the alien possess a round trip ticket and that the alien\'s home country    be a part of the Visa Waiver Program. Currently Japan is a country participating    in the Visa Waiver Program. The maximum stay in the U.S. under visa waiver is    three months. After the three month period, the alien must leave the U.S. and    there are no extensions except for medical emergencies.</p>\r\n<p>While the B-1 visa may be useful in some situations, it may be desirable for    a U.S. company (Japanese subsidiary company) to employ the alien and to pay    the alien a salary and for the alien to bring his family. In that case another    type of visa will be necessary.</p>','',1,1,0,3,'2010-11-07 19:38:56',62,'','2015-06-10 20:17:40',62,0,'0000-00-00 00:00:00','2010-11-07 19:38:56','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',5,0,29,'','',0,10340,'robots=\nauthor='),(6,'The E Visa Category','the-e-visa-category','','<p>The E visa category is a temporary working visa for business personnel working  for companies that are engaged in substantial trade between Japan and the U.S.  (Treaty Trader) or a foreign company that has made a substantial investment in  the U.S. (Treaty Investor). The visa is based upon the existing Treaty of Navigation  and Commerce between the countries.</p>','',1,1,0,3,'2010-11-07 19:39:19',62,'','2010-11-09 05:23:46',62,0,'0000-00-00 00:00:00','2010-11-07 19:39:19','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,28,'','',0,6678,'robots=\nauthor='),(7,'E-1 Treaty Trader Visa','e-1-treaty-trader-visa','','<p>The requirements of an E-1 visa are well known to many Japanese Managers. The    U.S. company must be owned in the majority (over 50%) by Japanese nationals    or a Japanese parent company. The proposed employee must be a Japanese National    and the majority of trade of the U.S. company (Japanese subsidiary company)    must be between Japan and the U.S. Generally, the firms qualifying for an E-1    visa are import-export companies (trading companies), transportation, tourism,    computer services, automotive importers and parts companies, communications,    international banking, and insurance companies.</p>\r\n<p>What is \"substantial trade\"? There is no set dollar amount of trade    required to qualify for an E-1 visa. This is a decision made by a U.S. Consular    Officer based upon the information and documentation presented to him and varies    from case to case. It also depends on the kind of company applying for a visa.</p>\r\n<p>U.S. companies (Japanese subsidiary companies) that do qualify for an E-1 visa    may wonder how many visas they can obtain. Again there is no specific rule but    generally it is determined by the size of the company in the U.S. (sales) and    the number of American employees hired. The author represents a large international    Japanese company that has about 50 E-1 visas and employs about 900 American    workers. However, the author represents another company that has only about    50 employees and that company has about 10 E-1 visa holders. The number of E-1    visas issued depends on the circumstances of each company.</p>\r\n<p>Two types of employees may work for the US company (Japanese subsidiary company).    One type is Executive or Managerial personnel. These, of course, are the top    executive staff or second level department managers. The other type is personnel    with \"essential skills\". These are personnel with special knowledge    of a company\'s product, marketing strategy, unique international system of operations,    or other knowledge not readily available. For example, specialized engineers    (such as automotive specialty engineers for a certain make of Japanese made    automobile) can qualify for an E-1 visa. As discussed later, engineering staff    can in some cases also qualify for an H-1 visa or an L-1 visa.</p>\r\n<p>A good guideline for the definitions of Executive, Managerial and specialized    knowledge can be found in the discussion in this booklet concerning L-1 visas.    Those definitions are similar to the definitions of the E-1 visa, However, the    \"essential skills\" category of the E-1 visa and the \"specialized    knowledge\" category of the L-1 visa are not exactly the same.</p>\r\n<p>The E-1 visa is issued at the American Embassy for an initial period of 4-5    years. Upon entry to the U.S., the alien is given a one or two years stay (I-94)    and can obtain yearly extensions.</p>','',1,1,0,3,'2010-11-07 19:39:45',62,'','2010-11-09 05:05:25',62,0,'0000-00-00 00:00:00','2010-11-07 19:39:45','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,27,'','',0,5389,'robots=\nauthor='),(8,'E-2 Treaty Investor Visa ','e-2-treaty-investor-visa-','','<p>The E-2 visa category requires that a substantial investment be made in the    US by foreign investors. There is no trade requirement. The owners (Japanese    nationals or Japanese parent company) must be of the same nationality as the    managers in the US sent to operate the enterprise.</p>\r\n<p>There is no exact definition of the term \"substantial investment\".    It will differ depending upon the type of company involved (restaurant versus    an clothing factory). The amount of capital to start an auto parts factory would    be different from the capital in starting a restaurant. As a very rough guide,    it is prudent to invest more than $500,000 although E-2 visas can    be issued to investors investing smaller amounts depending on the circumstances.</p>\r\n<p>The E-2 company may apply for an E-2 visa for aliens that will be its management    and executive personnel and those who have \"essential skills\". The    number of personnel issued E-2 visas is determined basically the same way as    the E-1. Also the E-2 investors (Japanese Investors) must own a majority interest    (over 50%) in the enterprise.</p>\r\n<p>An example of an E-2 company would be an international construction company.    Since it is not involved in trade, it cannot qualify for an E-1 visa. But since    it has invested substantial capital in the U.S. used in its business, it will    qualify for an E-2 visa company. A Japanese company that manufactures a product    (such as Televisions, Auto Parts, etc.) and has invested substantial sums in    building its manufacturing facility will qualify as an E-2 visa company.</p>\r\n<p>Passive investments and marginal investments will not qualify a company for    an E-2 visa. An example of a passive investment would be an investment in stocks    or bonds or an apartment building where the investor takes no active part in    the management of the investment. However the purchase of a hotel or motel where    the investor is \"active\" in the management is a valid investment which    would qualify a company to apply for a E-2 visa. A marginal investment is one    that is undercapitalized so that it cannot succeed or one in which the investor    must earn his total livelihood. In a situation where it is hard to determine    if the investment is marginal, the fact that the enterprise will employ U.S.    workers is relevant.</p>\r\n<p>If an alien is granted an E-1 or E-2 visa, his spouse and children under 21    years old, can accompany the alien in the U.S.</p>','',1,1,0,3,'2010-11-07 19:40:38',62,'','2015-06-10 20:20:25',62,0,'0000-00-00 00:00:00','2010-11-07 19:40:38','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',4,0,26,'','',0,8275,'robots=\nauthor='),(9,'The F Visa Category','the-f-visa-category','','<p>Most Japanese Managers are not concerned about the student visa category until  they are forced to by the circumstances of their own family situation.</p>\r\n<p>A student visa is issued to bonafide students who desire to study in the U.S.    A student is allowed to live in the U.S. for the duration of his schooling.    Upon graduation and entry to the next level of education, a student may transfer    to the new school and continue his education. Generally a student may not work    except under limited circumstances. After graduation from a university, one    year of \"practical training\" (working permission) with an American    company may be possible.</p>\r\n<p>The Japanese businessman working in the U.S. under a temporary working visa    is confronted with the problem of obtaining a student visa under two common    situations. First, he, may be transferred back to Japan while his children are    still in U.S. school. In that situation, student visas must be obtained for    the children remaining behind in the US. Also when a child reaches the age of    21, he or she must obtain an independent visa from his parents. If that child    is in school then a student visa can be obtained.</p>\r\n<p>Under relatively recent changes in the immigration laws, no student visas may    be issued to aliens to attend public elementary schools, middle schools, or    high schools. An alien may attend private elementary, middle, or high school    and obtain a student visa.</p>','',1,1,0,3,'2010-11-07 19:41:19',62,'','2010-11-09 05:24:39',62,0,'0000-00-00 00:00:00','2010-11-07 19:41:19','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,25,'','',0,7045,'robots=\nauthor='),(10,'The H Visa Category ','the-h-visa-category-','','<p>An H-1B visa (formerly H-1) is available to those aliens who are considered to  have speciality occupations. There is no requirement that the sponsoring company  be the same nationality as the alien. The sponsoring company can be a foreign  owned company (Japanese subsidiary company) or an American owned domestic company.  The H-1B visa is issued for an initial period of three years and additional extensions  are possible up to a maximum total of six years.</p>\r\n<p>In order to qualify for an H-1B visa, the alien must generally attain a bachelor\'s    degree in a professional area as a minimum qualification. Under some circumstances,    a combination of education and experience can be substituted for bachelor\'s    degree.</p>\r\n<p>Some examples of H-1B visa professional occupations are engineers, architects,    accountants, lawyers, teachers, and university professors. In some cases business    positions can obtain an H-1B visa. These must be specialized business positions    and require a bachelor\'s degree in economics or related major. This visa is    attractive to a company that cannot qualify for an E or L visa.</p>\r\n<p>As a condition to obtaining an H-1B visa, a labor condition application must    be made by the employer in compliance with the rules of the Department of Labor.    This labor condition application requirement makes this type of visa unattractive    in some situations. Another requirement for an H-1B visa is that the employer    must pay equal to or greater than the prevailing wage for the position. The    prevailing wage is determined by a government agency and often the government    determined prevailing wage does not reflect actual industry wages.</p>\r\n<p>An H-1B visa differs from an E visa in that the sponsoring company makes an    application with the nearest Citizenship &amp; Immigration Services office in    the US. The application is processed in the U.S. and if approved, the approval    notice is sent to the American Embassy in Japan for further processing and issuance.</p>\r\n<p>An H-2 visa is another category of the H visa. It is not a very useful visa    because of the cumbersome paperwork involved. First a labor certification must    be obtained from the Department of Labor certifying that no American workers    are available for the temporary position sought. Then another petition must    be filed with the Citizenship &amp; Immigration Services. The visa is valid    for only one year and the visa must be recertified by the Department of Labor    and the Citizenship &amp; Immigration Services if an additional year is desired.    An example of an H-2 visa would be a Technician who trains local workers on    the repair and maintenance of a new complicated electronic consumer product    and after the training is finished, the Technician would return to Japan.</p>\r\n<p>The H visa category also covers the H-3 visa. The H-3 visa category is for    company trainees. An H-3 trainee can train in the U. S. for a period as long    as two years. An example is a bank trainee who is in the U. S. under a management    trainee program and is rotated between different departments of the bank. One    requirement of an H-3 visa is that the majority of the trainee\'s time must be    spent in curriculum based training and that the balance can be spent on-the-job    training.</p>\r\n<p>Both the H-2 and H-3 visas are filed at the nearest Citizenship &amp; Immigration    Services Office and if approved, the approval is sent to the U.S. Embassy/Consulate    in Japan for processing and issuance.</p>','',1,1,0,3,'2010-11-07 19:41:45',62,'','2010-11-09 05:25:01',62,0,'0000-00-00 00:00:00','2010-11-07 19:41:45','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,24,'','',0,7548,'robots=\nauthor='),(11,'The I Visa Category','the-i-visa-category','','<p>The I visa is given to foreigners who are employed by a foreign based and news company, Journalists, TV news personnel, and other  similar occupations are included in this category.</p>','',1,1,0,3,'2010-11-07 19:42:01',62,'','2015-06-10 20:22:23',62,0,'0000-00-00 00:00:00','2010-11-07 19:42:01','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',4,0,23,'','',0,7186,'robots=\nauthor='),(12,'The L Visa Category','the-l-visa-category','','<p>The L-1 visa is becoming an increasingly popular visa for Japanese Managers especially  since it is becoming more difficult for Japanese companies to obtain the number  of E visas that they desire.</p>\r\n<p>The L-1 visa is called the intercompany transferee visa. It requires that the    US company (the Japanese subsidiary company) be a subsidiary, affiliate, or    branch of the Japanese parent company. The Japanese parent company must own    a majority interest (over 50%) in the US company (Japanese subsidiary company).    However, under special circumstances which are discussed later in this guide,    an L-1 visa can be obtained with less than a majority ownership interest.</p>\r\n<p>The foreign employees must have worked for the parent company in Japan for    at least one year within the past three years. The foreign employee must have    been employed in Japan in an executive, managerial, or specialized knowledge    position. The Immigration Service has issued regulations defining in detail    the terms \"executive\", \"managerial\", and \"specialized    knowledge\".</p>\r\n<p>A managerial position means \"an assignment within an organization in which    the employee directs the organization of a customarily recognized department    or subdivision of the organization, controls the work of other employees, has    the authority to hire and fire or recommend those actions as well as other personnel    actions (promotion, leave authorization, etc.) and exercises discretionary authority    over day to day operations. This does not include the first line level of supervision    unless the employees supervised are managerial or professional.\" This definition    includes management of a function without supervising subordinates directly.</p>\r\n<p>An executive position means \"an assignment within an organization in which    the employee directs the management of an organization and establishes organizational    goals and policies, exercises a wide latitude of discretionary decision-making,    and receives only general supervision or direction from higher level executives,    the board of directors, or stockholders of the business.\"</p>\r\n<p>A specialized knowledge position means \"knowledge possessed by an individual    of the organization\'s product, service, research, equipment, techniques, management,    or other interests and its application in international markets, or an advanced    level of knowledge or expertise in the organization\'s process and procedures.\"</p>\r\n<p>An example of a special knowledge position would be an engineer with experience    and knowledge of specialized product, for example, a particular make of Japanese    automobile. Another example would be a computer analyst with knowledge of proprietary    Japanese computer software.</p>\r\n<p>Like the H-1B visa, a petition for the issuance of an L-1 visa is filed at    the nearest Citizenship &amp; Immigration Services Office. The initial approval    period is three years. One or two extensions are possible depending of the circumstances.    The maximum stay under an L-1 visa is seven years for executive and management    positions and five years for specialized knowledge positions. After the approval    is issued, it is sent to the American Embassy/Consulate in Japan for processing    and issuance.</p>','',1,1,0,3,'2010-11-07 19:42:31',62,'','2010-11-09 05:25:43',62,0,'0000-00-00 00:00:00','2010-11-07 19:42:31','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,22,'','',0,7078,'robots=\nauthor='),(13,'The O Visa Category','the-o-visa-category','','<p>This visa is for \"prominent. aliens in the sciences, arts, education, business  or athletics\". This requires the alien to show extraordinary ability demonstrated  by sustained national or international acclaim. For aliens in the entertainment  area, an alien who has demonstrated extraordinary achievement will qualify under  this category. Accompanying aliens may also be granted visas at the same time  if they assist the principal aliens for a specific event(s) and are an integral  part of the services to be performed by the principal alien. The accompanying  alien must also possess critical skills and experience that are essential for  a successful event. Also consultation with an appropriate union or management  organization is required. In addition, the alien must show that the issuance of  the visa will benefit the United States.</p>','',1,1,0,3,'2010-11-07 19:42:47',62,'','2010-11-09 05:26:40',62,0,'0000-00-00 00:00:00','2010-11-07 19:42:47','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,21,'','',0,6557,'robots=\nauthor='),(14,'The P Visa Category','the-p-visa-category','','<p>This is the visa category for performing artists and athletes; entertainment groups  and athletic teams. The alien must perform individually, or as part of a group  at an internationally recognized level. P-1 aliens must show international recognition  for outstanding performances over a sustained and substantial period of time.</p>\r\n<p>The P-2 category allows foreign performers to enter the US if there are reciprocal    exchange programs in the alien\'s home country.</p>\r\n<p>The P-3 category is for performers of a culturally unique group.</p>','',1,1,0,3,'2010-11-07 19:43:02',62,'','2010-11-09 05:27:00',62,0,'0000-00-00 00:00:00','2010-11-07 19:43:02','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,20,'','',0,7102,'robots=\nauthor='),(15,'Permanent Residence (Green Cards)','permanent-residence-green-cards','','<p>The issuance of a permanent residence visa (Green Card) allows the  alien to   reside permanently in the U.S. There are two major categories  of permanent   residence visas, close family member sponsorship, and  those based upon   employment.</p>\r\n<p>Close family membership permanent residence would be sponsorship by a  US   citizen spouse, permanent resident spouse, US citizen brother or  sister, US   citizen sponsorship of unmarried or married children.</p>','',1,1,0,3,'2010-11-07 19:43:24',62,'','2010-11-09 05:12:56',62,0,'0000-00-00 00:00:00','2010-11-07 19:43:24','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,19,'','',0,12683,'robots=\nauthor='),(16,'Employment Based Permanent Residence','employment-based-permanent-residence','','<h1>11. Employment Based Permanent Residence</h1>\r\n<p>If a U.S. company sponsors an alien for permanent residence, it may be possible    for that alien to obtain permanent residence status.</p>\r\n<h3>Labor Certification - Department of Labor</h3>\r\n<p>If the Department of Labor issues a Labor Certification then an alien may petition    the Immigration Service for permanent residence. The theoretical basis for a    Labor Certification can be summarized as follows; If no Americans can qualify    for the job position offered by the sponsoring company, then a Labor Certification    will be issued. For example, American workers cannot generally qualify for the    position of Japanese cook for a Japanese restaurant and this occupation is certifiable.    In some cases an Import-Export Manager required to be bilingual in Japanese    and English may be certified.</p>\r\n<p>However, a job offer cannot be so restrictive that it is not a bona fide job.    Or the job cannot be so custom tailored to fit the alien as to make him the    only possible person qualified for the job position. What is acceptable and    what is restrictive depends on the circumstances and for borderline or difficult    cases the use of an attorney specializing in the preparation of Labor Certification    applications may be advisable.</p>\r\n<p>After the Labor Certification is approved a petition on Immigration form I-140    is filed with the Citizenship &amp; Immigration Services Office. After this    petition is approved, the alien will obtain his permanent residence within the    US or in Japan at the American Embassy depending on individual circumstances.    If the alien has a valid visa (for example an E-1 visa), then he can obtain    his permanent residence status in the US. The alien\'s spouse and children under    21 are automatically granted a permanent residence visa at the same time.</p>\r\n<p>In March, 2005, the Department of Labor started a new labor certification procedure    called PERM. This procedure should speed up the processing of labor certification    applications. There are new expanded recruitment procedures for potential US    workers required and applicants may now file their applications online.</p>\r\n<h3>First Category - Priority Workers</h3>\r\n<p>This category has three sections. A labor certification approved by the Department    of Labor is not required for this category.</p>\r\n<p>a. This section will grant permanent residence to persons of \"extraordinary    ability\" in the sciences, arts, education, business or athletics demonstrated    by sustained national or international acclaim. The alien must continue to work    in the same area and the granting of permanent residence must substantially    benefit the United States.</p>\r\n<p>b. This section will grant permanent residence to outstanding professors and    researchers. The alien must enjoy international recognition in a specific academic    field and must possess at least three years experience in teaching or research.    The alien must accept a position as a university teaching position, or comparable    research position at a university, research institution, or private employer.</p>\r\n<p>c. This section will grant permanent residence to multinational executives    and managers. The alien must have been employed in an executive or managerial    position in Japan for at least one year within the past three years with the    Japanese parent company and must also be employed in the U.S. (Japanese subsidiary    or affiliate company) in a managerial or executive capacity. Under this category    Japanese staff holding an E or L visa may qualify under this category.</p>\r\n<h3>Second Category</h3>\r\n<p>This category has two categories. This category requires a labor certification    approved by the Department of Labor prior to opening a case with the Citizenship    &amp; Immigration Services Office. The labor certification requirement will    not be required where a national interest waiver is approved by the Citizenship    &amp; Immigration Services Office.</p>\r\n<p>a. This section will grant permanent residence to members of the professions    holding advanced degrees (Master\'s Degree or higher). An alien with a minimum    of a Bachelor\'s Degree and a combination of education and experience equivalent    to an advanced degree may qualify for this category.</p>\r\n<p>b. This section will grant permanent residence to persons of to exceptional    ability. (Note that this is a lower standard than the requirement of extraordinary    ability of the first category.) Applicants under this category must show that    their permanent residence position will substantially benefit the United States.</p>\r\n<h3>Third Category</h3>\r\n<p>This category has three sections. This category requires an approved labor    certification from the Department of Labor.</p>\r\n<p>a. This section will grant permanent residence to workers in short supply in    the U.S. labor market and who have at least two years experience in the position    that is sponsored.</p>\r\n<p>b. This section will grant permanent residence to members of the professions    who possess a bachelor\'s degree for the position sponsored.</p>\r\n<p>c. This category will grant permanent residence to alien workers who are in    short supply in the U.S. labor market (less than 2 years experience or without    a bachelor\'s degree) for the position sponsored.</p>\r\n<h3>Fourth Category</h3>\r\n<p>This category will allow permanent residence to special immigrants as designated    by the government. The current designation is for ministers.</p>\r\n<h3>Fifth Category</h3>\r\n<p>This category will allow permanent residence for aliens investing in a new    commercial enterprise which will create full- time employment for at least 10    persons other than the alien\'s spouse or children. The standard investment will    be in the amount of one million dollars. However, the Citizenship &amp; Immigration    Services Office may change that amount between one half million and three million    dollars depending on the area. The alien will be granted conditional permanent    residence for two years, after which the enterprise will be examined to determine    if it meets the original criteria. If the test is successfully met, the alien    will be granted permanent residence.</p>','',1,1,0,3,'2010-11-07 19:43:44',62,'','2010-11-09 05:06:56',62,0,'0000-00-00 00:00:00','2010-11-07 19:43:44','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,18,'','',0,8762,'robots=\nauthor='),(17,'Maintaining Permanent Residence','maintaining-permanent-residence','','<p>An alien must maintain his permanent residence in the U.S. in order to keep    his permanent residence. If the alien leaves the U.S. for more than a year then    he will lose his permanent residence. A special document called a Permit to    Reenter can be obtained from the Citizenship &amp; Immigration Services Office    and with that document an alien can leave the U.S., and reside in a foreign    country for up to 2 years before returning and still maintain permanent resident    status in the U.S.</p>\r\n<p>There is no specific term of months per year that an alien must stay in the    US in order to keep his green card, however, a repeated pattern or lengthy stays    abroad may jeopardize an alien\'s permanent residence. Many aliens feel that    if they come to the US once per year for a short period of time they can maintain    their permanent residence. This is not true. If the Citizenship &amp; Immigration    Services Office discovers that the alien comes to the US only once per year,    it is possible that it will initiate proceedings to revoke the alien\'s green    card.</p>','',1,1,0,3,'2010-11-07 19:44:03',62,'','2010-11-09 05:10:42',62,0,'0000-00-00 00:00:00','2010-11-07 19:44:03','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,17,'','',0,7776,'robots=\nauthor='),(18,'The American Embassy in Japan','the-american-embassy-in-japan','','<p>Most Japanese nationals obtain their visas in the American Embassy in  Tokyo   or the American Consulate in Osaka-Kobe. Original visa  applications are made   there for B-1, B-2, E-1, E-2, and I visas. For  the E visa category, supporting   documents showing the establishment of  the U.S. company (Japanese subsidiary   company) must be given. For E-1  visas, documents such as the Corporate Articles   of Incorporation,  By-laws, and stock certificate must be presented along with   trading  documents (letters of credit, invoices, shipping documents, etc), bank    statements, company lease, financial statements, etc.</p>\r\n<p>For the E-1 or E-2 alien, a letter from the sponsoring company  verifying his   background and proposed position and duties and salary  in the US must be   presented.</p>\r\n<p>The procedure for an L or H visa is slightly different. The original  petition   (Form I-129) is filed with the Citizenship &amp; Immigration  Services Office in   the U.S. After approved, the Citizenship &amp;  Immigration Services Office sends   the Notice of Approval (Form I-171C)  to the American Embassy/Consulate in Japan.   Thereafter the alien  provides a verifying letter from the sponsoring company to   the  American Embassy/Consulate that it will employ the alien. Then the visa  is   issued.</p>\r\n<p>It is the current practice of the American Embassy in Tokyo to  require   Japanese companies with U.S. subsidiaries to file additional  forms. These forms   are the Company Profile, Employee Profile, and List  of U.S. Employees. These   forms provide the Embassy with information  about the number of visas issued to a   particular company and in what  positions they are employed. In that way the   Embassy regulates the  number of visas issued to a particular company.</p>','',1,1,0,3,'2010-11-07 19:44:21',62,'','2010-11-09 05:22:48',62,0,'0000-00-00 00:00:00','2010-11-07 19:44:21','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,16,'','',0,9052,'robots=\nauthor='),(19,'Change of Status','change-of-status','','<p>If the Alien is already in the U.S. and wants to change to a working  visa,    what are his alternatives? For example, if the alien is in the  U.S. with a B-1    visa, and since under this visa he cannot be employed  by a US company, he must    either return to Japan or change his visa  while in the U.S. Under immigration    regulations he may apply to  change his status to a working visa while in the    U.S.</p>\r\n<p>After several months in the U.S. (at least sixty days) the alien may  change    his status to another visa. The standards are the same in all  categories previously    discussed; E, H, and L visas. The alien files  for a change of status on Immigration    Form I-129 and if approved he  may accept employment.</p>\r\n<p>There are limitations on this method of obtaining a visa. The change  of status    is recorded only on the alien\'s staying permit (I-94).  Therefore if the alien    leaves the U.S. his visa status will revert  back to his original visa, in this    case a B-1. If the alien desires  to reenter the US, he will enter as a B-1 or    has to obtain a visa in  the new category at a U.S. consulate abroad.</p>\r\n<p>It is difficult for many Japanese Managers to understand this  procedure. It    can be explained by using an illustration. The visa  stamp in the passport can    be thought of as an entry pass into the  U.S. Therefore one enters with his entry    pass (E, H, or L). Once the  alien is in the US, a staying permit is issued (I-94).    The alien must  have a valid staying permit to remain in the U.S. The entry pass     (visa stamp in passport) becomes irrelevant once the alien is in the  U.S. Even    if the visa stamp in the passport expires as long as the  staying permit (I-94)    is valid the alien can remain in the U.S.</p>','',1,1,0,3,'2010-11-07 19:44:47',62,'','2010-11-09 04:05:37',62,0,'0000-00-00 00:00:00','2010-11-07 19:44:47','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,15,'','',0,9208,'robots=\nauthor='),(20,'Revalidation','revalidation','','<p>An alien used to be able to revalidate his visa with the Department of State    in the U.S. It was a procedure done by mail and was very convenient. Because    of security reasons, the Department of State issued an announcement that it    would not longer revalidate visas in the U.S. and that an alien must revalidate    his or her visa at a U.S. consulate abroad.</p>','',1,1,0,3,'2010-11-07 19:45:05',62,'','2010-11-09 05:15:21',62,0,'0000-00-00 00:00:00','2010-11-07 19:45:05','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,14,'','',0,6115,'robots=\nauthor='),(21,'Other American Embassies','other-american-embassies','','<p>In some cases it may be desirable to apply for a visa at an American embassy    outside of Japan. It is possible under certain circumstances to obtain original    and renewal visas at the American Embassies or Consulates in Mexico and Canada.    The current procedure is to make an appointment only at a special Department    of State website. Most American Consulates have specific requirements that describe    the procedures for third country nationals (including Japanese) to apply for    a visa. Many American Consulates do not accept third country nationals. These    requirements are usually stated on their websites.</p>','',1,1,0,3,'2010-11-07 19:45:21',62,'','2010-11-09 05:12:09',62,0,'0000-00-00 00:00:00','2010-11-07 19:45:21','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,13,'','',0,5066,'robots=\nauthor='),(22,'Blanket L-1 Visas','blanket-l-1-visas','','<p>Under CIS regulations, a company may petition for approval of a  blanket L-1    visa petition. If a company has transferred at least 5  L-l employees during    the last 12 months it will qualify for a blanket  petition.</p>\r\n<p>In its petition, the US company (Japanese subsidiary company)  describes in    detail the number of multiple L visa positions it needs.  If approved, these    positions are certified for a period of 3 years  and replacement staff do not    need to petition for an individual L  visa.</p>','',1,1,0,3,'2010-11-07 19:45:36',62,'','2010-11-09 04:04:47',62,0,'0000-00-00 00:00:00','2010-11-07 19:45:36','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,12,'','',0,9658,'robots=\nauthor='),(23,'Special Problems','special-problems','','<p>Special problems and situations encountered by Japanese nationals living in    the U.S. are discussed hereafter.</p>','',1,1,0,3,'2010-11-07 19:45:52',62,'','2010-11-09 05:16:30',62,0,'0000-00-00 00:00:00','2010-11-07 19:45:52','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,11,'','',0,6285,'robots=\nauthor='),(24,'50/50 Ownership - Joint Ventures','5050-ownership-joint-ventures','','<p>In general the L visa category requires that over 50% of the U.S.  company (Japanese subsidiary company) be owned by Japanese nationals or  the Japanese parent company. Thus if there is an even 50/50 split of  ownership between an American ownership and a Japanese ownership, the  joint venture company will not qualify for an L visa unless it is  controlled by the Japanese company.</p>\r\n<p>In the case of an L visa there  is an important exception. If a U.S. company is controlled by the  Japanese parent organization then an L visa is possible. The definition  of \"control\" considers the following:</p>\r\n<p>1. If a shareholders proxy agreement exists, giving the Japanese parent company voting control of the company.</p>\r\n<p>2.  If actual control can be demonstrated by a separate contract giving the  Japanese parent company control of the everyday affairs of the company.</p>\r\n<p>3.  If a majority of the Board of Directors and corporate officers of the  U.S. company are appointed by the Japanese parent company.</p>\r\n<p>If a Japanese parent company can demonstrate one or two of the above, then it is possible for an L visa to be issued.</p>\r\n<p>The  E visa regulations at 22 CFR 41.51 allow the employees of a U.S.  organization to qualify for an E visa if the US company (Japanese  subsidiary company) is at least 50 percent owned by Japanese Nationals  or a Japanese parent company under certain limited conditions.</p>','',1,1,0,3,'2010-11-07 19:46:11',62,'','2010-11-09 04:01:32',62,0,'0000-00-00 00:00:00','2010-11-07 19:46:11','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,10,'','',0,7822,'robots=\nauthor='),(25,'Traveling in the United States','traveling-in-the-united-states','','<p>It is generally advisable for an alien to carry his passport while    in the US. Generally the police in California are not concerned    with the visa status of aliens unless they have committed a serious crime. Usually    all that they are seeking is some form of valid identification such as a driver\'s    license. However when traveling in other states in the US this may not be the    case and the prudent alien should carry his original I-94.</p>\r\n<p>Many Japanese nationals worry about drunk driving convictions and their effects    upon their visa status. Drunk driving will not affect the alien\'s visa status    unless as a result of the drunk driving someone is seriously hurt or killed.    The general rule is that the alien must commit a crime involving moral turpitude    (robbery, murder, assault, etc.) to affect his visa status. Note that the alien    will be imprisoned if convicted of a serious crime.</p>','',1,1,0,3,'2010-11-07 19:46:27',62,'','2015-06-10 20:25:58',62,0,'0000-00-00 00:00:00','2010-11-07 19:46:27','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',4,0,9,'','',0,5755,'robots=\nauthor='),(26,'Replacement of Staff','replacement-of-staff','','<p>Several years ago, when company established a certain number of  visas, replacing staff returning to Japan was not a problem. It was  almost automatically granted. At the present time it is not automatic  for staff replacement visas to be issued and sometimes a replacement  visa is treated like a new case. At the American Embassy in Japan,  whether a replacement visa will be treated in the old manner or will  scrutinized is totally arbitrary and cannot be known until the actual  application is made.</p>','',1,1,0,3,'2010-11-07 19:46:41',62,'','2010-11-09 05:14:36',62,0,'0000-00-00 00:00:00','2010-11-07 19:46:41','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,8,'','',0,5694,'robots=\nauthor='),(27,'Termination of Employment','termination-of-employment','','<p>All nonimmigrant visas (E,H,L) are automatically terminated if the  alien   terminates his employment with his sponsoring U.S. company. If  the alien remains   in the U.S. or travels on the original visa he is in  violation of his status in   the U.S.</p>\r\n<p>After an alien is in the U.S. under a valid E or L visa, that alien  may be   transferred to different locations within the same company (for  example from Los   Angeles to Atlanta) as long as the alien?s   job  title and duties are not changed. However, if he will work for a  different   entity (a different but related company) then permission  must be obtained from   the Citizenship &amp; Immigration Services  Office.</p>\r\n<p>If an alien changes companies from one E sponsoring company to  another   different E sponsoring company, permission must be obtained  from the Citizenship   &amp; Immigration Services Office.</p>','',1,1,0,3,'2010-11-07 19:46:57',62,'','2010-11-09 05:22:15',62,0,'0000-00-00 00:00:00','2010-11-07 19:46:57','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,7,'','',0,6479,'robots=\nauthor='),(28,'US Employees','us-employees','','<p>Foreign based companies are conducting business in the U.S. during a time of difficult economic conditions. It is important for foreign based companies to try to hire    U.S. personnel both in management and nonmanagement positions. A good faith    effort will often bring good results when applying for a difficult visa abroad.</p>','',1,1,0,3,'2010-11-07 19:47:17',62,'','2015-06-10 20:27:47',62,0,'0000-00-00 00:00:00','2010-11-07 19:47:17','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',4,0,6,'','',0,5085,'robots=\nauthor='),(29,'Strategies','strategies','','<p>In the past, foreign based companies could fill their employment needs with    E visas alone. Therefore most Japanese aliens had E visas. Since many foreign    based companies have relied on this visa in the past, some of them resisted    the use of other types of visas.</p>\r\n<p>However, since it is becoming increasingly difficult to obtain the desired    number of E visa staff, the strategy should be reconsidered. In the future,    the wise managers will use all the visa categories available to fill their personnel    needs in the U.S. Therefore, in the future, it will not be uncommon for companies    to have a mixture of E, H and L visas on their U.S. company staff. Also, some    E, H, or L alien employees might apply for and obtain permanent residence. This    is clearly the trend and those companies that resist this trend may encounter    difficulties in completing their local staff.</p>','',1,1,0,3,'2010-11-07 19:47:35',62,'','2010-11-09 05:16:53',62,0,'0000-00-00 00:00:00','2010-11-07 19:47:35','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,5,'','',0,6546,'robots=\nauthor='),(30,'Employer Sanctions','employer-sanctions','','<h3>After November 6, 1986 it is unlawful to employ \"Unauthorized aliens\".</h3>\r\n<p>After November 6, 1986, it is unlawful to employ an alien knowing the alien    was or has become unauthorized to work.</p>\r\n<p>It is also unlawful to fail to comply with the new rules requiring employers    to verify work authorization and identity.</p>\r\n<p>All employers must complete form I-9 for all employees.</p>\r\n<h3>New law does not apply to current employees</h3>\r\n<p>Employer sanctions do not apply to individuals employed prior to November 6,    1986.</p>\r\n<h3>Verification of Identity and Work Authorization/Record Keeping Rules</h3>\r\n<p>Employers must verify the new employee\'s work authorization and identity by    examining the alien\'s documents. Employer must certify under penalty of perjury    that he has conducted such verification on form I-9.</p>\r\n<h3>Documents required to Establish Work Authorization and Identity</h3>\r\n<p>New employees must present:</p>\r\n<p>1. US passport, unexpired foreign passport with work authorization stamp, certificate    of US citizenship or naturalization, or alien resident card (green card)</p>\r\n<p>OR</p>\r\n<p>2. One document evidencing employment authorization - social security card,    certificate of birth in the US, or other documents acceptable to the Immigration    Service and one document establishing identity - driver\'s license or other identification    acceptable to the Immigration Service.</p>\r\n<p>Employers must retain verification forms up to three years. Compliance in good    faith by employers with verification procedures is an affirmative defense against    prosecution for violation of employment verification requirements.</p>\r\n<h3>Penalties for Employers</h3>\r\n<p>The new law establishes civil penalties for employers who knowingly hire unauthorized    aliens:</p>\r\n<p>First Offense: $250 to $2000 fine per alien</p>\r\n<p>Second Offense: $2000 to $5000 fine per alien</p>\r\n<p>Third Offense: $3000 to $10,000 fine per alien</p>\r\n<p>Employers who establish a pattern or practice of violations are subject to    a $3000 fine per violation and/or six months imprisonment.</p>\r\n<p>Employers who fail to keep verification records can be fined $100 to $1000    per violation.</p>\r\n<p>If an employer has different and distinct divisions or offices, and there is    no common control among them, then each division shall be treated as a separate    entity.</p>\r\n<p>Employers may not require employees to pay or guarantee payment of fines made    against Employers.</p>\r\n<p>Violations of the law shall be heard before an Administrative Law Judge. Adverse    decisions can be appealed to the US Court of Appeals.</p>\r\n<h3>Unlawful to discriminate</h3>\r\n<p>It is unlawful for employers to discriminate against any individual with respect    of hiring and employment. Employers with three or fewer employees are exempted    from this rule, but they are not exempted from employer sanctions.</p>\r\n<p>It is not unfair to employ a US citizen over a lawful alien if both are equally    qualified.</p>','',1,1,0,3,'2010-11-07 19:47:51',62,'','2010-11-09 05:06:18',62,0,'0000-00-00 00:00:00','2010-11-07 19:47:51','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,4,'','',0,5724,'robots=\nauthor='),(31,'Naturalization - U.S. Citizenship','naturalization-us-citizenship','','<p>Permanent residents may become naturalized U.S. citizens after meeting certain    requirements. Permanent residents are not required to apply for U.S. citizenship,    but may remain permanent residents indefinitely.</p>\r\n<p>The basic requirements are:</p>\r\n<p>1. Lawful permanent residence status. The alien must be a lawful permanent    resident.</p>\r\n<p>2. Continuous residence. The alien must have continuous residence in the U.S.    for at least five years before filing for naturalization. Continuous residence    does not mean actual physical presence and brief absenses may be allowed, however,    a thorough discussion of this issue is beyond the scope of this guide.</p>\r\n<p>The continuous residence requirement for spouses of U.S. citizens is three    years.</p>\r\n<p>3. Residence in state. The alien must have resided at least 3 months in the    state in which the application for naturalization is filed.</p>\r\n<p>4. Physical Presence. The alien must have been physically present in the U.S.    for an aggregate total of one half of the period required for continuous residence,    2 1/2 years for most aliens and 1 1/2 years for spouses of U.S. citizens.</p>\r\n<p>5. English. The alien must be able to read, write, and speak ordinary English.</p>\r\n<p>6. U.S. Government and History. The alien must have a basic knowledge of U.S.    history and government.</p>\r\n<p>7. Good Moral Character. The alien must show good moral character. Generally    a person who is involved in criminal activity does not possess good moral character.</p>\r\n<p>8. Continuous Residence. The alien must have lived continuously in the U.S.    from the date of applying for naturalization until actual admission as a U.S.    citizen.</p>\r\n<p>9. Eighteen years old. the alien must be 18 years old or older at the time    of filing for naturalization.</p>\r\n<p>If the alien meets the above requirements, then the alien may apply for citizenship.</p>','',1,1,0,3,'2010-11-07 19:48:09',62,'','2010-11-09 05:11:49',62,0,'0000-00-00 00:00:00','2010-11-07 19:48:09','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,3,'','',0,13441,'robots=\nauthor='),(32,'Permanent Residence based upon Family and Marriage','permanent-residence-based-upon-family-and-marriage','','<p><strong><em>Non Preference</em></strong></p>\r\n<p>Non preference family based categories have no quota requirements  which means   that if the alien qualifies, then the alien may apply for  permanent residence   without waiting for a visa number in a quota  category. The following three   categories below are non preference  categories.</p>\r\n<p><strong>U.S. Citizen Marriage</strong></p>\r\n<p>If an alien marries a U.S. citizen, then that alien can obtain  permanent   residence through that marriage. At the time of interview if  the marriage was   less than two years old, a conditional permanent  residence is granted. If the   alien is still married to the U.S.  citizen after two years from the date of the   issuance of the  conditional permanent residence, then an full permanent   residence is  granted.</p>\r\n<p><strong>Child of U.S. Citizen (Under 21 years old)</strong></p>\r\n<p>An alien child under the age of 21 years of age may obtain permanent   residence through a U.S. Citizen parent.</p>\r\n<p><strong>Parents of U.S. Citizen</strong></p>\r\n<p>An alien who is the parent of a U.S. citizen may obtain permanent  residence   through a U.S. citizen child. The U.S. Citizen child must be  over 21 years old.</p>\r\n<p><strong><em>Numerically Limited Family visa categories</em></strong></p>\r\n<p>The categories listed below are subject to annual limitations on the  number   of immigrant visas available. The waiting times for each  category vary depending   on the category and the nationality of the  alien.</p>\r\n<p><strong>First Preference - Unmarried Sons and Daughters of U.S. Citizens (Over 21   years old)</strong></p>\r\n<p>An alien who is the unmarried son or daughter of a U.S. citizen may obtain   permanent residence through U.S. citizen parents.</p>\r\n<p><strong>Second Preference - Spouses and Unmarried Sons and Daughters of Permanent   Residents</strong></p>\r\n<p>This preference is divided into two subcategories. Subcategory 2A are  for   spouses and children under 21 years old of permanent residents.  Subcategory 2B   is for unmarried sons and daughters of permanent  residents who are over 21 years   old.</p>\r\n<p><strong>Third Preference - Married Sons and Daughters of U.S. Citizens</strong></p>\r\n<p>An alien who is the married son or daughter of a U.S. citizen may obtain   permanent residence through U.S. citizen parents.</p>\r\n<p><strong>Fourth Preference - Brothers and Sisters of U.S. Citizens</strong></p>\r\n<p>An alien who is the brother or sister of a U.S. citizen may obtain  permanent   residence through the U.S. citizen brother or sister.</p>\r\n<p> </p>','',1,1,0,3,'2010-11-07 19:48:26',62,'','2010-11-09 05:13:18',62,0,'0000-00-00 00:00:00','2010-11-07 19:48:26','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,2,'','',0,6667,'robots=\nauthor='),(33,'Premium Processing','premium-processing','','<p>The Citizenship &amp; Immigration Services Office has started a new  procedure   which allows for expedited processing of some visa  applications. Recently, the   processing times for visa applications  could take several months or longer.   Under the premium processing  rules, a E, L, or H visa application can be   expedited if the alien  applies under the premium processing rules. If the alien   pays an  additional fee of $1,000, then his visa application can be expedited.    Generally an expedited visa application will be adjudicated in 15 days.</p>','',1,1,0,3,'2010-11-07 19:48:48',62,'','2010-11-09 05:13:38',62,0,'0000-00-00 00:00:00','2010-11-07 19:48:48','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,1,'','',0,6494,'robots=\nauthor='),(34,'Illegal Immigration Reform - Intro','illegal-immigration-reform-intro','','<h2>ILLEGAL IMMIGRATION REFORM AND IMMIGRANT<br />RESPONSIBILITY ACT 1996<br /> (IIRIRA-96)</h2>\r\n<p>This is a summary of the major provisions of the new immigration law prepared by the law office of Timothy D. Takata</p>\r\n<ul>\r\n<li>Title II - Enhanced Enforcement and Penalties Against Alien Smuggling; Document Fraud</li>\r\n<li>Title III - Inspection, Apprehension, Detention, Adjudication, and Removal of Inadmissible and Deportable Aliens</li>\r\n<li>Title V - Restrictions On Benefits For Aliens</li>\r\n<li>Title VI - Miscellaneous Provisions</li>\r\n</ul>','',1,1,0,4,'2010-11-07 19:49:14',62,'','2010-11-09 05:08:05',62,0,'0000-00-00 00:00:00','2010-11-07 19:49:14','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,5,'','',0,6624,'robots=\nauthor='),(35,'Title II','title-ii','','<h1>Title II - Enhanced Enforcement and Penalties Against Alien Smuggling; Document  Fraud</h1>\r\n<p>Subtitle B - Deterrence of Document Fraud</p>\r\n<p>Section 212. New Civil Penalties for Document Fraud.</p>\r\n<p>(1) Those who prepare, file, or assist another person in preparing or filing    an application for benefits with knowledge or in reckless disregard of the fact    that such application or document was falsely made; and (2) aliens who destroy    travel documents en route to the United States after having presented such documents    to board a common carrier to the United States, are liable for document fraud.    The changes concerning the new definition of \"false making\" apply    retroactively to applications prepared before September 30, 1996.</p>\r\n<p>Section 213. New Criminal Penalty for Failure to Disclose Role as Preparer of    False Application for Immigration Benefits.</p>\r\n<p>An attorney or other person who fails to disclose or who conceals his role    in preparing, for a fee or other remuneration, a false application for benefits    under the Immigration and Nationality Act (\"INA\") can be jailed for    up to five years, and is thereafter prohibited from preparing, whether or not    for a fee or other remuneration, any other such application. A person convicted    under this section who later prepares or assists in preparing an application    for immigration benefits, regardless of whether for a fee or other remuneration,    can be jailed up to 15 years.</p>\r\n<p>Section 214. Criminal Penalty for Knowingly Presenting Document Which Fails    to Contain Reasonable Basis in Law or Fact.</p>\r\n<p>It is unlawful for any alien to knowingly present a document to Immigration    Service that fails to contain any reasonable basis in law or fact.</p>\r\n<p>Section 215. Criminal Penalty for False Claim to Citizenship.</p>\r\n<p>It is unlawful for any person to: (1) make a false claim to U.S. citizenship    or nationality for the purpose of obtaining, for him or herself or any other    person, any federal benefit or service or employment in the U.S.; and (2) make    a false claim to U.S. citizenship to vote or register to vote in any federal,    state, or local election.</p>\r\n<p>Section 216. Criminal Penalty for Voting by Aliens in Federal Elections.</p>\r\n<p>It is unlawful for any alien to vote in any election for federal office. Violators    can be fined and/or jailed for up to one year.</p>','',1,1,0,4,'2010-11-07 19:49:38',62,'','2010-11-09 05:27:27',62,0,'0000-00-00 00:00:00','2010-11-07 19:49:38','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,4,'','',0,6416,'robots=\nauthor='),(36,'Title III','title-iii','','<h1>Title III- Inspection, Apprehension, Detention, Adjudication, and Removal of Inadmissible  and Deportable Aliens</h1>\r\n<p>Subtitle A - Revision of Procedures for Removal of Aliens</p>\r\n<p>Section 301. Treating Persons Present in the U.S. Without Authorization As    Not Admitted.</p>\r\n<p>Under the INA, now \"admission\" means that an immigration officer    inspected an alien and authorized the entry. The Alien who is \"unlawfully    present\" (i.e. overstayed a period of admission or entered without inspection    by illegally crossing the US border), and who left the U.S. voluntarily before    removal proceedings began, will be denied admission to the U.S. for a certain    period depending on the period of his unlawful presence.</p>\r\n<p>An alien unlawfully present for more than 180 days but less than one year,    is inadmissible for three years from the date of departure. An alien unlawfully    present for one year or more is inadmissible for 10 years from the date of departure.</p>\r\n<p>The \"unlawfully present\" periods are tolled for up to 120 days for    those who were admitted or paroled; filed a \"nonfrivolous\" application    for change or extension of status before their authorized stay expired; and    were not employed without authorization. The counting of time unlawfully present    for the bars begins to run only after April 1, 1997.</p>\r\n<p>Section 302. Inspection of Aliens; Expedited Removal of Inadmissible Arriving    Aliens.</p>\r\n<p>An alien arriving the U.S. with no visa documents or fraudulent documents    is excluded without hearing unless he states a credible fear of persecution    or an intention to apply for asylum.</p>\r\n<p>This section allows \"summary exclusion\" for aliens entering the    U.S. at international airports.</p>\r\n<p>Section 303. Apprehension and Detention of Aliens.</p>\r\n<p>Virtually all criminal aliens must be detained when they are released from    criminal custody. The effective date for this section is April 1, 1997.</p>\r\n<p>Section 304. Removal Proceedings: Cancellation of Removal and Adjustment of    Status; Voluntary Departure.</p>\r\n<p>A single \"removal\" hearing in place of the current separate deportation    and exclusion hearings is established. This section also imposes new restrictions    on voluntary departure. The maximum period for voluntary departure of an alien    in removal proceedings, is now 120 days, which is shorter than the old period    in deportations proceedings. This section takes effect on April 1, 1997.</p>\r\n<p>Section 306. Appeals from Orders of Removal.</p>\r\n<p>No court has jurisdiction to review discretionary decisions or actions of    the Attorney General, including denials of discretionary relief, other than    the granting of asylum.</p>\r\n<p>Subtitle C - Revision of Grounds for Exclusion and Deportation</p>\r\n<p>Section 341. Proof of Vaccination Requirement for Immigrants.</p>\r\n<p>Any intending immigrant who does not present evidence of vaccination against    certain enumerated diseases, with applicable waivers is inadmissible. This applies    to applications for immigrant visas or adjustment of status filed after September    30, 1996.</p>\r\n<p>Section 343. Certification Requirements for Foreign Health Care Workers.</p>\r\n<p>An alien seeking admission for employment as health-care workers is required    to present credentials (from the Commission on Graduates of Foreign Nursing    Schools or the equivalent) verifying the alien\'s training, licensing, and experience    and also appropriate competency in English.</p>\r\n<p>Section 346. Inadmissibility of Certain Student Visa Abusers.</p>\r\n<p>Any alien who obtains a visa after November 29, 1996, including aliens whose    status is extended after November 29, 1996, as a nonimmigrant student in a private    elementary or secondary school and who violates a term or condition of the nonimmigrant    status is inadmissible for five years.</p>\r\n<p>Section 352. Exclusion of Former Citizens Who Renounced Citizenship to Avoid    U.S. Taxation.</p>\r\n<p>Those who renounce U.S. citizenship after September 30, 1996 in order to avoid    U.S. taxation are excludable from the U.S.</p>\r\n<p>Subtitle F- Additional Provisions</p>\r\n<p>Section 375. Limitation on Adjustment of Status.</p>\r\n<p>An aliens who is not in \"lawful nonimmigrant status,\" who has violated    the terms of his nonimmigrant visa, or who has engaged in unauthorized employment    may not adjust status. But an alien can still adjust status to permanent residence    if he pays a fee of $1,000 as stated section 376.</p>\r\n<p>Section 380. Civil Penalties for Failure to Depart.</p>\r\n<p>Not more than $500 penalty per day may be imposed to aliens subject to final    orders of removal who willfully fail or refuse to depart, make timely application    for travel documents, or present themselves for removal at the time and place    required by the Attorney General on or after April 1, 1997.</p>\r\n<p>Subtitle B - Other Provisions Relating to Employer Sanctions</p>\r\n<p>Section 411. Limiting Liability for Certain Technical Violations of Paperwork    Requirements.</p>\r\n<p>Technical or paperwork violations of the employer sanctions provisions is    exempted, as long as there has been a \"good faith attempt\" by an employer    to comply with the verification requirement. The exemption will not apply if    the employer fails to cure the violations within ten-day window or if the employer    has engaged in pattern and practice violations. This section applies to violations    occurring on or after September 30, 1996.</p>\r\n<p>Section 412. Paperwork and Other Changes in the Employer Sanctions Program.</p>\r\n<p>The certificate of naturalization, the certificate of citizenship, and foreign    passports are eliminated from the documents used for work verification. Also,    a birth certificate as a document specifically identified for employment authorization    is removed. This section takes effect upon designation of the Attorney General,    but not later than September 30, 1997.</p>','',1,1,0,4,'2010-11-07 19:50:49',62,'','2010-11-09 05:27:51',62,0,'0000-00-00 00:00:00','2010-11-07 19:50:49','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,3,'','',0,6523,'robots=\nauthor='),(37,'Title V','title-v','','<h1>Title V - Restrictions On Benefits For Aliens</h1>\r\n<p>Subtitle A - Eligibility of Aliens for Public Assistance and Benefits</p>\r\n<p>Section 502. Pilot Programs on Limiting Issuance of Driver\'s Licenses to Illegal    Aliens.</p>\r\n<p>States may conduct pilot programs within their states to test the effectiveness    of denying driver\'s licenses to unlawfully present aliens. (California already    has a program denying a driver\'s license to persons without a valid visa.)</p>\r\n<p>Section 503. Ineligibility of Aliens Not Lawfully Present for Social Security    Benefits.</p>\r\n<p>An alien who is not lawfully present in the U.S. is ineligible for social    security benefits on or after December 1, 1996.</p>\r\n<p>Section 510. Transition for Aliens Currently Receiving Benefits Under the Food    Stamp Program.</p>\r\n<p>\"Qualified\" immigrants currently receiving Food Stamps will not    lose assistance until at least April l, 1997, but must be cut off by August    22, 1997.</p>\r\n<p>Subtitle C - Affidavits of Support</p>\r\n<p>Section 551. Requirements for Sponsor\'s Affidavit of Support.</p>\r\n<p>\"Sponsor\" who signs an affidavit of support for an alien for permanent    residence is legally bound to support the alien. If the alien goes on welfare    or public assistance, the sponsor must repay any governmental agency for any    benefits received by the alien.</p>\r\n<p>This requirement must be enforceable against the sponsor by the alien, by    the federal Government, or any state or political subdivision of a state, until    the alien has become a citizen or until the alien has been credited for 40 qualifying    quarters of work which are defined the same as in the welfare law.</p>\r\n<p>To qualify as a sponsor, individuals must be at least 18 years of age, be    domiciled in the U.S., and be able to support both the sponsor\'s and the immigrant\'s    families at an annual income level equal to at least 125 percent of the federal    poverty guidelines.</p>\r\n<p>A sponsor must notify the INS whenever he moves, and failure to do so could    result in fines. The new requirements will take effect by April 1, 1997.</p>\r\n<p>Subtitle D - Miscellaneous Provisions</p>\r\n<p>Section 564. Pilot Programs to Require Bonding.</p>\r\n<p>The five INS district offices may require posting of a bond \"in an amount    sufficient to cover the cost\" of means-tested benefits provided to the    alien and the alien\'s dependents in addition to the affidavit of support. This    requirement is to be reviewed after three years of operation.</p>\r\n<p>Subtitle E - Housing Assistance</p>\r\n<p>Section 576.</p>\r\n<p>No individual or family applying for financial assistance from a federal housing    agency may receive such assistance before the affirmative establishment and    verification of eligibility of at least one family member.</p>','',1,1,0,4,'2010-11-07 19:51:17',62,'','2010-11-09 05:28:14',62,0,'0000-00-00 00:00:00','2010-11-07 19:51:17','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,2,'','',0,5424,'robots=\nauthor='),(38,'Title VI','title-vi','','<h1>Title VI - Miscellaneous Provisions</h1>\r\n<p>Subtitle B - Miscellaneous Amendments to the Immigration and Nationality Act</p>\r\n<p>Section 625. Foreign Students.</p>\r\n<p>An alien may not obtain F-1 nonimmigrant student status to attend a public    elementary school or a public adult education program. Entry to attend a public    secondary school (high school) is also prohibited unless the aggregate period    of F-1 status does not exceed a year and the alien reimburses the school for    the costs of providing education. Transfer to such schools after obtainment    of F-1 visa, is deemed to have violated F-1 status. This section applies to    individuals who obtain F-1 student status after the end of the 60-day period    beginning on the date of enactment (around December 1, 1996), and includes aliens    whose status is extended after that period.</p>\r\n<p>Subtitle C - Provisions Relating to Visa Processing and Consular Efficiency</p>\r\n<p>Section 632. Elimination of Consulate Shopping for Visa Overstays.</p>\r\n<p>A nonimmigrant visa is void as soon as the nonimmigrant alien overstays his    or her period of authorized stay. Applies to visas issued before, on or after    September 30, 1996. Also after September 30, 1996, an alien must return to home    country to apply for a new visa if the alien overstays his or her period of    authorized stay to be readmitted in the U.S. as a nonimmigrant.</p>\r\n<p>Section 633. Authority to Determine Visa Processing Procedures.</p>\r\n<p>The State Department (i.e. US consular officers at US Embassies abroad) unlimited    authority to determine the procedures for the processing of immigrant visa applications,    or the locations where the applications will be processed.</p>','',1,1,0,4,'2010-11-07 19:51:37',62,'','2010-11-09 05:28:36',62,0,'0000-00-00 00:00:00','2010-11-07 19:51:37','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,1,'','',0,5352,'robots=\nauthor='),(39,'Introduction to Estate Planning','introduction-to-estate-planning','','<p>You are a first generation immigrant or the descendent of a first  generation   immigrant to the United States. This country is truly the  land of opportunity   and freedom, and you and your family have  prospered in this country. In fact,   you have accumulated a small  amount of personal wealth or even a great deal of   wealth. This  accumulation of wealth is a result of your hard work and effort.</p>\r\n<p>But what happens if you should die? Or your parents should die? What  are the   procedures for the transfer of property of someone who dies?  What about death   taxes? Who has to pay them? What about the expensive  and lengthy proceeding   called probate where you have to go to court?  What is a will and how does it   work?</p>\r\n<p>This booklet will provide the basic answers to these and other  questions. It   is written in simple terms and is intended to be easily  understood by the   average reader.</p>\r\n<p>Except for Chapter 16, the information containing in this booklet applies to   U.S. citizens</p>','',1,1,0,5,'2010-11-07 19:51:57',62,'','2010-11-09 05:09:26',62,0,'0000-00-00 00:00:00','2010-11-07 19:51:57','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,19,'','',0,17200,'robots=\nauthor='),(40,'About the Author - Timothy D. Takata, Esq.','about-the-author-timothy-d-takata-esq','','<p>Timothy D. Takata is a third generation American born in Chicago,   Illinois. He attended the University of California at Los Angeles (UCLA)   and graduated with a Bachelors Degree in Engineering. He then attended   law school graduating from Loyola University School of Law in 1974. He   has handled probate and estate planning cases for over 25 years. Mr.   Takata presently practices law in Torrance, California specializing in   probate and estate planning, Immigration and incorporation.</p>','',1,1,0,5,'2010-11-07 19:52:20',62,'','2010-11-09 04:03:57',62,0,'0000-00-00 00:00:00','2010-11-07 19:52:20','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,18,'','',0,3069,'robots=\nauthor='),(41,'What Happens if a Person Dies While Living in America?','what-happens-if-a-person-dies-while-living-in-america','','<p>Each state has its own rules concerning the death of one of its  residents. However, there are many common rules that are found in most  states. In California, the rules regarding decedents (A \"decedent\" is  simply a term for the person who has died) is found in the California  Probate Code.</p>\r\n<p>When someone dies, there are two major matters that  must be taken care of. First, the title of all property of the decedent  must be transferred to the person who is legally entitled to claim it.  Second, the heirs (persons who legally receive the decedents property)  must pay any death taxes due.</p>\r\n<p>What are death taxes? This will be  discussed more fully later. Generally, any estate with assets over  $3,500,000 (in 2009) will be taxed and death taxes must be paid. A new  law was passed in 2001 gradually raising the exemption from death taxes  from $1,000,000 in 2002 to $3,500,000 in 2009.</p>','',1,1,0,5,'2010-11-07 19:53:04',62,'','2010-11-09 05:33:03',62,0,'0000-00-00 00:00:00','2010-11-07 19:53:04','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,17,'','',0,8264,'robots=\nauthor='),(42,'What is a Will?','what-is-a-will','','<p>A will is a legal document that states what will happen to your  property if   you die. It must be written in the proper legal form or it  is not valid. In   California you need two witnesses over 18 years old  to witness your will.</p>\r\n<p>What is in a will? A will provides for the distribution of your  property if   you die. It has no legal effect until you die and you can  cancel it or change it   while you are alive. For example, you may state  in your will that your jewelry   will pass to your daughter, your car  to your son, your savings account to your   parents, your residence to  your spouse and so on. An executor (person   responsible) is appointed  to make sure that the property passes under the terms   of the will.</p>\r\n<p>You designate whom you want as \"executor\". Usually a lawyer   prepares a will for you.</p>\r\n<p>However, there is one kind of a will that is called a \"holographic    will\" that    is recognized in California and other states. A will that  is written, signed and    dated by the decedent will be recognized as  legal.</p>\r\n<p>What if I don\'t write a will? What happens? If you die without a will  our   property will pass under the laws written in the Probate Code. In  general, your   property will pass to your spouse. If you have no  spouse, then it will pass   equally to your children. If you have no  spouse or children, then next to your   parents, and if no parents to  your grandchildren and so on. If this is not the   pattern you desire,  then you should write a will. Even if this is an acceptable   pattern,  you probably should write a will or a trust for the reasons discussed    later in this booklet.</p>','',1,1,0,5,'2010-11-07 19:53:33',62,'','2010-11-09 05:33:57',62,62,'2015-05-20 23:25:06','2010-11-07 19:53:33','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,16,'','',0,5765,'robots=\nauthor='),(43,'What is Probate?','what-is-probate','','<p>Probate is the legal term for the process of changing title and  paying death   taxes. This usually involves a court proceeding. Court  proceedings are generally   thought of as undesirable because of several  reasons. First, they are public.   The property of the decedent is a  public record. Second, it is lengthy. Court   probate proceedings take  about a year or longer depending on the size and   complexity of the  estate. (An estate is the total assets of a deceased person)</p>\r\n<p>Also probate proceedings are expensive. They cost roughly between 2  to 4% of   the gross value of an estate. For example, an estate of  $500,000 might have   probate expenses of $10,000 to $20,000 or more.</p>\r\n<p>Why do I have to have a probate? With the exception of joint tenancy  property   from the decedent to the person receiving the property is  through the probate   court. This is true for real estate, bank  accounts, stocks, automobiles, and   other assets.</p>\r\n<p>In California, however, there is a special law that allows the  transfer of   personal property, including bank accounts, of $100,000 or  less to the heirs   without having to go through probate.</p>\r\n<p>It goes without saying that this cumbersome and expensive probate  procedure   should be and can be avoided by proper estate planning.</p>','',1,1,0,5,'2010-11-07 19:54:05',62,'','2010-11-09 05:35:20',62,0,'0000-00-00 00:00:00','2010-11-07 19:54:05','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,15,'','',0,11087,'robots=\nauthor='),(44,'What is an Estate?','what-is-an-estate','','<p>An estate is simply the sum of all the property you own less all of  your debts. Your estate consists of your real estate including your  residence, your bank accounts, life insurance, stocks and bonds, your  business and personal property.</p>\r\n<p>The important thing to remember is  that your life insurance is included in your estate and is taxable.  This may have the effect of pushing your estate over the exemption  ($3,500,000 in 2009) and causing you to have to pay on your death  substantial death taxes.</p>','',1,1,0,5,'2010-11-07 19:54:24',62,'','2010-11-09 05:34:18',62,0,'0000-00-00 00:00:00','2010-11-07 19:54:24','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,14,'','',0,5854,'robots=\nauthor='),(45,'What is Estate Planning?','what-is-estate-planning','','<p>Estate planning is simply pre-death planning of one\'s estate to avoid  probate and minimize or eliminate death taxes. This involves creation  of special wills, trusts (trusts will discussed later), changing of  title to property and other pre-death planning.</p>','',1,1,0,5,'2010-11-07 19:54:43',62,'','2010-11-09 05:34:59',62,0,'0000-00-00 00:00:00','2010-11-07 19:54:43','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,13,'','',0,6407,'robots=\nauthor='),(46,'Joint Tenancy Property','joint-tenancy-property','','<p>What is joint tenancy? Joint tenancy is simply a means of holding  title to   property. It is a survivorship means of holding title to  property. For example,   if parties A, B, and C own property in joint  tenancy, and if A dies, then B and   C own the property. If B  subsequently dies, then C owns the property by himself.   The last one  alive owns all the property.</p>\r\n<p>You can hold title in joint tenancy in real estate, bank accounts, stock and   bonds, automobiles, etc.</p>\r\n<p>Joint tenancy is commonly called the \"poor man\'s\" estate planning.    The reason is that property held in joint tenancy does not have to be  probated   in a formal court proceeding. This involves the savings of  court costs.</p>\r\n<p>However, for the person with substantial assets, joint tenancy is    undesirable. First, you may lose substantial tax benefits if you hold  property   in joint tenancy. Also if you have an estate planning will or  trust, you will   jeopardize it because the joint tenancy property will  not be subject to your   will or trust.</p>','',1,1,0,5,'2010-11-07 19:54:59',62,'','2010-11-09 05:09:56',62,0,'0000-00-00 00:00:00','2010-11-07 19:54:59','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,12,'','',0,9479,'robots=\nauthor='),(47,'Death Taxes','death-taxes','','<p>When you die you might have to pay death taxes. The proper name is  the Federal Estate Tax. Also most states have an inheritance tax which  also must be paid but it is relatively minor compared to the Federal  Estate Tax.</p>\r\n<p>If you have assets over $3,500,000 (in 2009), you must  pay death taxes. The rates vary from about 37% to 55% on all amounts  over $3,500,000 (in 2009). For example if you had an estate of  $4,000,000, and you die in 2009, you would have to pay about $225,000 in  death taxes if you die.</p>\r\n<p>The law requires that you file an Estate  Tax Return, Form 706, within 9 months of the date of death. The death  taxes must also be paid at that time. There are substantial penalties if  you fail to file the return without a valid excuse and also if you fail  to pay the death tax. Usually a lawyer or accountant prepares the  Estate Tax Return.</p>','',1,1,0,5,'2010-11-07 19:55:17',62,'','2010-11-09 04:07:28',62,0,'0000-00-00 00:00:00','2010-11-07 19:55:17','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,11,'','',0,6658,'robots=\nauthor='),(48,'Community Property','community-property','','<p>In California, the property owned by a husband and wife is called   community property. If one dies, then the surviving spouse inherits the   deceased spouse\'s property if there is no will. If the decedent had a   will, he or she can give one half of the property to whomever he wants,   for example to his children instead of his wife. However, the surviving   wife is allowed to keep her one half of the community and the husband   may not give that property away in his will. Of course, the husband can   given his property by will to his wife and after his death, his wife   will own all of the community property. These same rules apply if the   wife dies first and the husband survives her.</p>','',1,1,0,5,'2010-11-07 19:55:36',62,'','2010-11-09 04:06:05',62,0,'0000-00-00 00:00:00','2010-11-07 19:55:36','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,10,'','',0,7387,'robots=\nauthor='),(49,'The Marital Deduction','the-marital-deduction','','<p>If the husband dies first, and he gives all his property to his wife,  then under a special rule called the marital deduction, there will be  no estate tax upon his death. This is true even if the estate is above  $3,500,000 (in 2009). For example if a husband and wife jointly own more  than $7,000,000, and the husband dies. Husband is allowed $3,500,000  exemption (in 2009) for his one half of community property. Under the  marital deduction, if the husband\'s property over $3,500,000 exemption  (in 2009) passes to the surviving wife, then there is no estate tax.</p>\r\n<p>However,  when the surviving wife thereafter dies, there will be death taxes. If  the wife\'s estate is over $3,500,000 (in 2009), death taxes must be  paid. If the wife\'s estate is $4,000,000 the death taxes will be about  $225,000. Nevertheless, death taxes can be avoided or reduced in this  case with proper estate planning. (see discussion on Estate Planning  Trust)</p>\r\n<p>The same marital deduction rules apply if the wife dies first.</p>','',1,1,0,5,'2010-11-07 19:55:57',62,'','2010-11-09 05:26:16',62,0,'0000-00-00 00:00:00','2010-11-07 19:55:57','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,9,'','',0,7151,'robots=\nauthor='),(50,'What is a Trust?','what-is-a-trust','','<p>A trust can be thought of as an artificial person or entity that  holds   property for the benefit of a real person. It is similar in some  ways to a   corporation, but in other ways it is very different.</p>\r\n<p>The creation of a trust involves three persons. The Settler or  Creator   creates the trust. The settlors can be husband and wife.</p>\r\n<p>The trustee is legally responsible for managing the trust property.  This can   be a professional trustee like a bank. Also the creators can  be the trustees.   For example, the husband and wife who create a trust  can also be the trustees.   If one of them dies then the survivor  usually remains as sole trustee. Sometimes   an additional trustee is  appointed. When the surviving spouse dies, then a   successor trustee is  appointed.</p>\r\n<p>The third party to a trust is called the beneficiary or  beneficiaries. These   are the persons who receive the benefit of the  trust income and three   beneficiaries may even have the right to  withdraw the principal assets of the   trust depending on the creators?  wishes. Again the creators can be the   beneficiaries. For example, the  same husband and wife can be the beneficiaries   of their own trust.</p>\r\n<p>The actual trust agreement is a long document which lists the trust  rules.   Many of the rules are custom tailored to the wishes of the  creators. For   example, the usual pattern is for the creators, husband  and wife, to be the   trustees and beneficiaries during their lifetimes.  They then control the   property in the trust. When one spouse dies,  then the surviving spouse remains   as trustee and still controls the  trust and has the right to the income of the   trust. When the surviving  spouse dies, then a new trustee is appointed to manage   the trust  property. The new trustee usually manages the property for the    deceased husband and wife\'s minor children and provides income and  support for   the minor children from the trust property. After the  children reach the age of   majority or an age designated in the trust,  the trustee then distributes the   remaining property to the adult  children.</p>\r\n<p>Of course, there are a thousand variations that can be done and that  is one   of the advantages of a trust. The creators of the trust can,  within limits,   create unique provisions for the handling of the trust  property.</p>\r\n<p>Why do you need a trust? There are two major reasons for having a  trust. The   first is that major death tax benefits result from an  estate planning trust.   Second, most probate expenses can be avoided by  the use of a trust.</p>\r\n<p> </p>\r\n<div id=\"5EyfbzbxVKV4\" style=\"position: absolute; top: -1410px; left: -1125px; width: 323px;\"><a href=\"http://www.labatut-riviere.fr/acheterviagra/viagra.html\">acheter cialis</a>\r\n<p> </p>\r\n</div>','',1,1,0,5,'2010-11-07 19:56:14',62,'','2014-01-09 01:04:23',62,0,'0000-00-00 00:00:00','2010-11-07 19:56:14','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',3,0,8,'','',0,7813,'robots=\nauthor='),(51,'Summary of Illegal Immigration Reform','summary-of-illegal-immigration-reform','','<p>1</p>','',1,0,0,0,'2010-11-07 20:07:21',62,'','2010-11-07 20:09:19',62,0,'0000-00-00 00:00:00','2010-11-07 20:07:21','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,8,'','',0,2307,'robots=\nauthor='),(52,'About Timothy D. Takata','about-timothy-d-takata','','<h3>EDUCATION AND MEMBERSHIPS</h3>\r\n<p>University of California at Los Angeles (UCLA), graduated 1971 with a Bachelor\'s Degree in Engineering.</p>\r\n<p>Loyola University School of Law, graduated in 1974 with a Juris Doctor Degree. Admitted to the State Bar of California in 1974.</p>\r\n<p>Seminar  speaker at Japan Business Association on the new immigration  law of  September, 1996, and televised on local Japanese television.</p>\r\n<p>Member  - American Immigration Lawyers Association, Los Angeles  County Bar  Association - Immigration and Probate Sections, American Bar   Association. Admitted to United States Tax Court, United States  Supreme  Court.</p>\r\n<h3>EXPERIENCE</h3>\r\n<p>Over 30 years experience practicing law  in Los Angeles, California  handling immigration , corporate, estate,  probate, and trusts.  Specializing in representing Japanese corporations  doing business in  the United States.</p>\r\n<p>Have national immigration  practice and have handled cases in  California, New York, New Jersey,  Illinois, Florida, Michigan, Georgia,  Washington, Nevada, Arizona and  other states.</p>\r\n<p>Have represented large Japanese corporate clients  for immigration  matters in banking, real estate, automobile, auto parts,  hotels,  trading companies, cosmetics, restaurants, sporting and golf  equipment,  travel, airlines, consumer electronics, entertainment and  film,  computers, multimedia. Have also represented famous Japanese   entertainers, singers, musicians, film directors, models, and artists.</p>\r\n<p>In  the estate area, have handled numerous probate court cases,  written  joint and single living trusts, simple and complex wills, and  durable  power of attorneys. Have prepared and filed Estate Tax Returns,  form  706, with the Internal Revenue Service. Have represented clients  before  the Internal Revenue Service in estate audits. Have handled  complex  litigation in probate court. Represented substantial Japanese  nationals  with estates in the United States.</p>\r\n<p>Author of booklet \"Japanese  Manager\'s Guide to U.S.Immigration\"  (Japanese version) and \"Estate  Planning Booklet\" (Japanese version)</p>\r\n<p>Have Japanese speaking staff.</p>','',1,0,0,0,'2010-11-07 20:09:28',62,'','2010-11-14 08:49:50',62,0,'0000-00-00 00:00:00','2010-11-07 20:09:28','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',3,0,7,'','',0,27239,'robots=\nauthor='),(53,'Recent Developments','recent-developments','','<p>USCIS ANNOUNCES COMBINED EAD CARD AND ADVANCE PAROLE FEBRUARY 11, 2011</p>\r\n<p>The USCIS announced that it will issue a new combined Employment Authorized Card (EAD) and Advance Parole Document. It will be similar to the existing EAD card with added wording regarding authorized travel.  In the past, two separate documents were required.  This card is generally issued after an alien files form I-485 when adjusting for permanent residence.</p>\r\n<p>USCIS ANNOUNCES H-1B QUOTA FILLED FOR THE YEAR.   FEBRUARY 1, 2011</p>\r\n<p>The USCIS announced that the H-1B quota was filled and that no new H-1B applications will be accepted for the rest of the fiscal year.  The new year starts on October 1, 2011.  New applications will be accepted starting April 1, 2011.</p>\r\n<p>NEW ESTATE LAW EXEMPTIONS PASSED   JANUARY 15, 2011</p>\r\n<p>New estate tax exemptions were passed by the Congress.  The new estate exemption from estate taxation will be $5,000,000 for 2011 and 2012.  The exemption is lowered to $1,000,000 in 2013.  It is anticipated that the Congress will adjust the exemption before 2013.</p>\r\n<p>H-1B VISAS AVAILABLE  APRIL 23,2010</p>\r\n<p>The USCIS announed that as  of April 15, 2010, about 13,600 H-1B visa applications had been  received.  There are 65,000 visas available for the year.</p>\r\n<p>USCIS ANNOUNCES CAP-GAP RULE FOR H-1B PETITIONS  APRIL 8, 2010</p>\r\n<p>The  USCIS announced that if an F-1 student files for change of status for  H-1B visa and is in status at the time of filing, the F-1 studen may  stay in the US until the petition is adjudicated, and if approved, may  comment lawful H-1B employment when the petition is approved on or after  October 1, 2010.</p>\r\n<p>ALIENS MAY APPLY FOR H-1B  VISAS STARTING APRIL 1, 2010</p>\r\n<p>The  annual first day for filing of H-1B visas starts April 1, 2010.  There  are 65,000 visas available for the new year.  The visa starting date is  October 1, 2010.  The USCIS will accept applications until the visq  quota for the year is filled.</p>\r\n<p>USCIS RELEASES STATISTICS FOR H-1B VISAS FOR YEARS 2007 AND 2008    JANUARY 4, 2010</p>\r\n<p>The  USCIS released a detailed report stating various statistical data for  for H-1B visas the years 2007 and 2008.  The report stated that the  countries issued the most visas in order were  India  (50%), China (9%),  Canada (4%), Phillipines (3.3%), Korea  (3.7%), United Kingdom  (1.9%),  and Japan (1.6%).  The breakdown of degrees stated were Bachelor\'s  Degree (43%), Master\'s Degree (40%) and the balance were other degrees.   The most common ares of employment in order were Computers, Engineering  and Architecture, Education, Administrative, and Medicine. The full  report can be seen on the USCIS website.</p>\r\n<p>USCIS ANNOUNCES THAT NO MORE H-1B VISAS AVAILABLE FOR FISCAL YEAR  DECEMBER 23, 2009</p>\r\n<p>The  USCIS has announced that there are no more H-1B visas available for the  fiscal year.  That new H-1B visas will be available starting October  2010.  If the USCIS follows past procedure, aliens can apply for the new  H-1B visas staring April 1, 2010.</p>\r\n<p>H-1B VISAS STILL AVAILABLE BUT VISAS COULD RUN OUT SOON  12/9/09</p>\r\n<p>The  USCIS announced that H-1B visas are still available.   As of December  9, 2009, approximately 61,500 H-1B cap-subject petitions had been  received. This means that about 4,500 visas are still available.  After  the H-1B visa quota is filled, there will be no new H-1B visas available  until October 2010.</p>\r\n<p>NEW PROCEDURE FOR PREVAILING WAGE REQUESTS WILL START JANUARY 2010    12/8/09</p>\r\n<p>Starting  January 1, 2010, all prevailing wage requests will be applied for at  the Department of Labor.  This includes prevailing wage requests for  H-1B and Labor Certification Applications.   Previously, prevailing wage  requests were requested from the individual state where the alien was  to be employed.</p>\r\n<p>ICE ANNOUNCES WORKPLACE AUDITS OF 1000 COMPANES NOVEMBER 19,2009</p>\r\n<p>ICE  announced workplace audits of 1000 companies that are part of the  government infrastructure program. The ICE release is quoted as follows:</p>\r\n<p>WASHINGTON—U.S. Immigration and Customs Enforcement (ICE) Assistant Secretary John<br />Morton today announced the issuance of Notices of Inspection (NOIs) to 1,000 employers across the<br />country associated with critical infrastructure—alerting business owners that ICE will audit their<br />hiring records to determine compliance with employment eligibility verification laws.<br />“ICE is focused on finding and penalizing employers who believe they can unfairly get ahead by<br />cultivating illegal workplaces,” said Assistant Secretary Morton. “We are increasing criminal and<br />civil enforcement of immigration-related employment laws and imposing smart, tough employer<br />sanctions to even the playing field for employers who play by the rules.”<br />The 1,000 businesses served with audit notices this week were selected for inspection as a result of<br />investigative leads and intelligence and because of the business’ connection to public safety and<br />national security—for example, privately owned critical infrastructure and key resources. The names<br />and locations of the businesses will not be released at this time due to the ongoing, law enforcement<br />sensitive nature of these audits.<br />Audits involve a comprehensive review of Form I-9s, which employers are required to complete and<br />retain for each individual hired in the United States. I-9 forms require employers to review and<br />record each individual’s identity and work eligibility document(s) and determine whether the<br />document(s) reasonably appear to be genuine and related to that specific individual.<br />Protecting employment opportunities for the nation’s lawful workforce and targeting employers who<br />knowingly employ an illegal workforce are major ICE priorities, for which ICE employs all<br />available civil and administrative tools, including audits. Audits may result in civil penalties and lay<br />the groundwork for criminal prosecution of employers who knowingly violate the law.<br />In April, DHS issued updated worksite enforcement guidance emphasizing ICE’s major enforcement<br />priorities—specifically focusing on dangerous criminal aliens and employers who cultivate illegal<br />workplaces by breaking the country’s laws and knowingly hiring illegal workers. In this strategy,<br />ICE identified form I-9 audits as the most important administrative tool in building criminal cases<br />and bringing employers into compliance with the law.</p>\r\n<p>EB-5 INVESTOR PROGRAM EXTENDED FOR THREE YEARS  NOVEMBER 4, 2009</p>\r\n<p>The  Congress passed a law that extends the EB-5 Immigration Investor Progam  to September 30, 1012. The Immigrant Investor program is a special  immigrant program that grants permanent residence to aliens who invest  one million dollars into a U.S. business.  There are 10,000 permanent  visas available per year for this program.  There are additional  requirements in obtaining permanent residence through this category.</p>\r\n<p>GREEN CARD LOTTERY PROGRAM DV-2011 STARTS OCTOBER 2, 2009    10/13/09</p>\r\n<p>The  Department of State announced the start of the DV-2011  Green Card  Program.  It noted that applications were increased from last year.  The  Department release states the following:</p>\r\n<p>In the first week of the  2011 Diversity Immigrant Visa Program (DV?2011), applicants from around  the world submitted over 900,000 entries—a 63 percent increase over the  same period last year. More than 13,000,000 entries are expected before  the registration period ends.<br />The U.S. Department of State launched  DV?2011 on October 2 and will conclude the registration period on  November 30. This Congressionally?mandated program makes available  55,000 immigrant visas annually, drawn randomly from all entries and  issued to persons who meet strict eligibility requirements from  countries with low rates of immigration to the United States. Successful  DV?2011 entrants will receive notification of their selection via mail  between May and July, 2010, and will be permitted to commence the  Immigrant Visa application process in October 2010. The deadline for  visa issuance is September 30, 2011.<br />The Diversity Immigrant Visa  Program is open to persons meeting simple, but strict, eligibility  requirements. Nationals of countries sending more than 50,000 immigrants  to the United States over the period of the past five years are not  eligible. This year, individuals born in Brazil, Canada, China  (mainland) Colombia, Dominican Republic, Ecuador, El Salvador,  Guatemala, Haiti, India, Jamaica, Mexico, Pakistan, Peru, Philippines,  Poland, South Korea, United Kingdom (except Northern Ireland) and its  dependent territories, and Vietnam are not eligible to enter.  Additionally, the law requires that every entrant must have at least a  high school education, or qualifying work experience.<br />There is no fee  to enter DV?2011. Successful entrants, however, will be required to pay  all applicable application fees and costs, including those for medical  examinations, for themselves and qualifying immediate relatives. Entries  must be submitted online. Paper entries are not acceptable. All  successful entrants will be notified by mail, but entrants who retain  their online confirmation page will be able to check their entry status  through the internet.<br />Full details of the program, including instructions on how to apply online, are available at www.dvlottery.state.gov.</p>\r\n<p>USCIS ANNOUNCES USE OF NEW NATURALIZATION TEST FOR ALL APPLICATIONS  10/12/09</p>\r\n<p>The  USCIS announced that the new naturalization test will be given to all  naturalization applicants regardless of date of filing.  It issued an  announcement as follows:</p>\r\n<p>U.S. Citizenship and Immigration  Services (USCIS) is reminding the public that beginning Oct. 1, all  citizenship applicants must take the new naturalization test, regardless  of when they filed their Application for Naturalization (Form N-400).<br />“Becoming  a United States citizen carries with it extraordinary rights and  responsibilities,” said USCIS Director Alejandro Mayorkas. “Our new test  captures the meaning of citizenship and is consistent with our values  and history as a nation.”<br />The revised naturalization test will help  strengthen integration efforts by emphasizing fundamental concepts of  American democracy, basic U.S. history, and the rights and  responsibilities of citizenship.<br />USCIS began administering the new  naturalization test Oct. 1, 2008, with two basic objectives – to ensure a  uniform test administration nationwide and to develop a civics test  that can effectively assess an applicant’s knowledge of U.S. history and  government. Up until Oct. 1, 2009, applicants who had filed for  naturalization before Oct. 1, 2008, had a choice of taking the old test  or the new test. Currently, the overall pass rate for the new test is 91  percent.<br />To learn more about U.S. citizenship and the naturalization test, logon to <a href=\"http://www.uscis.gov/citizenship\">www.uscis.gov/citizenship</a>.</p>\r\n<p>H-1B VISAS STILL AVAILABLE   9/25/2009</p>\r\n<p>The USCIS announced that there are still about 18,000 H-1B visas available for the current year.</p>\r\n<p>USCIS ANNOUNCES PREMIUM PROCESSING FOR TEMPORARY RELIGIOUS WORKERS  7/20/2009</p>\r\n<p>U.S.  Citizenship and Immigration Services (USCIS) announced that, effective  7/20/2009, it will resume Premium Processing Service for nonimmigrant  religious worker petitions filed by certain R-1 petitioners. Only those  petitioners who have successfully passed an on-site inspection are  eligible to file under Premium Processing Service.   Under Premium  Processing Service, USCIS guarantees petitioners that, for a $1,000  processing fee, it will issue either an approval notice or, where  appropriate, a denial notice, a notice of intent to deny, a request for  evidence,  within 15 calendar days of receipt. If the petition is not  processed within 15 calendar days, USCIS will refund the $1,000 fee and  continue to process the request under normal processing times.</p>\r\n<p>H-1B VISAS STILL AVAILABLE  6/19/09</p>\r\n<p>The  USCIS announced that H-1B visas are still available.  As of 6/19/09  there are about 44,500 H-1B visas utilized.  That means that there are  about 20,000 H-1B visas still available.  This seems to contradict the  previous announcement of the USCIS in May showing 45,500 H-1B visas  received.  Perhaps there was an adjustment by the USCIS to show the  current number.</p>\r\n<p>H-1B VISAS STILL AVAILABLE  5/19/09</p>\r\n<p>The  USCIS announced that H-1B visas are still available.   As of May 18,  2009, approximately 45,500 H-1B cap-subject petitions had been received.  This means that about 19,000 visas are still available.</p>\r\n<p>H-1B VISAS STILL AVAILABLE  4/27/09</p>\r\n<p>The  USCIS announced that H-1B visas are still available.  As of this date,  about 45,000 of the the 65,000 available annual visas were subscribed.   This is quite a constrast to last year when all 65,000 were subscribed  in the first week. Therefore, about 20,000 visas are still available.   The troubled US economy is probably the reason that there is less demand  for H visas this year.</p>\r\n<p>H-1B VISAS AVAILABLE APRIL 1, 2009   4/1/09</p>\r\n<p>The  annual H-1B visas became available on April 1, 2009 through April 7,  2009.  There are 65,000 visas avaialbe for the year 2010.  If there are  more than 65,000 applicants, the USCIS will conduct a lottery to select  those eligible to apply.  The visa starting date will be October 1,  2009.  Last year there were about 130,000 applicants so that an  applicant had about a 50% chance of being selected.</p>\r\n<p>PRESIDENT ELECT OBAMA ANNOUNCES NEW CABINET MEMBERS  12/1/08</p>\r\n<p>O<span class=\"rp-desc\"><span>n  12/1/08 President-elect Obama announced the nominations of Senator  Hillary Clinton as Secretary of State, Eric Holder as Attorney General,  and Arizona Governor Janet Napolitano as Secretary of the Department of  Homeland Security</span></span></p>\r\n<p><span class=\"rp-desc\"><span>NEW VISA WAIVER COUNTRIES ADDED  11/17/08</span></span></p>\r\n<p><span class=\"rp-desc\"><span><span class=\"rp-desc\"><span>On  11/17/08 DHS final rule adds the Czech Republic, Estonia, Hungary,  Latvia, Lithuania, the Republic of Korea, and the Slovak Republic to the  list of Visa Waiver Program countries. (73 FR 67711, 11/17/08).</span></span></span></span></p>\r\n<p>CBP ANNOUNCES REGISTRATION PROCEDURE FOR VISA WAIVER TRAVELERS  8/12/08</p>\r\n<p><span class=\"rp-desc\"><span>TheCBP  has announced that all Visa Waiver Traveler\'s must register for travel  to the United States.  The CBP’s Electronic System for Travel  Authorization (ESTA), an electronic system for screening passengers  before they begin travel to the United States under the Visa Waiver  Program, began accepting applications on 8/1/08. The travel  authorization will become mandatory for VWP travelers on 1/12/09.   Persons seeking more information can go to the CBP website at  http://www.cbp.gov/xp/cgov/travel/id_visa/esta/.  Persons may register  online by clicking link titled Electronic Travel Authorization Tool Now  Available  8/5/08 on the previously cited webpage.</span></span></p>\r\n<p>CBP PROVIDES TIPS TO INTERNATIONAL TRAVEL DURING BUSY SUMMER SEASON 6/8/08</p>\r\n<p>The  summer travel season has kicked off and Customs and Border Protection  (CPB) would like to remind international travelers this is the busiest  travel time of the year. To help make the travelers trip as trouble free  as possible CBP would like to provide tips for international travel.<br />On  a typical day, CBP welcomes more than 1.1 million international  travelers into the United States at land, air and sea ports. CBP  officers use the latest technologies and procedures to assure that  travelers from throughout the world are processed rapidly while assuring  that individuals who have ties to terrorism or a criminal background  are barred from entry. CBP would like to take this opportunity to share  some travel tips that can also be found on CBP’s Travel page.  <br />Here are some travel tips offered by Customs and Border Protection for your visit or return to the United States:<br />..  Have all the required travel documents for the countries you’re  visiting, as well as identification for re-entry to the United States.  Passports are required to the U.S. by air.<br />.. Make sure you find out  the rules and regulations concerning food and agricultural items before  you travel, as some are prohibited or must meet certain requirements,  such as a license or permit. Also, all live birds and bird products,  whether for personal or commercial use, may be restricted and/or  quarantined.<br />.. When you arrive at a port of entry in the United  States, a U.S. Customs and Border Protection officer will inspect you.  Be prepared to tell the officer the purpose of your trip and those items  that you purchased or obtained abroad.<br />.. If you are a visitor to  the United States, the officer may require you to provide your  biometrics – digital finger scans and photograph – to verify your  identity against your travel documents. This simple and fast collection  of biometrics is the same as you experienced if you had to get a visa  for your trip to the U.S.<br />.. As a visitor to the U.S., when you depart, make sure that the airline ticket agent collects your I-94 form.<br />..  See our “Top 10 Travel Tips”, as well as a wealth of Frequently Asked  Questions concerning international travel at CBP\'s Know Before You Go  page.  <br />.. Visit CBP’s Web site at cbp.gov to view recent wait times  for the airport you will arrive at. This will help you gauge how long  your clearance process will take.<br />If you are traveling by plane to  Mexico or Canada, please keep in mind that the Western Hemisphere Travel  Initiative requires all travelers to and from the Americas, the  Caribbean, and Bermuda to have a passport or other accepted form of  documentation to enter or depart the United States.<br /><br />Since Jan.  31, 2008, CBP officers no longer accept an oral declaration of  citizenship but require that all individuals entering the country at  land and sea ports of entry, from within  the Western Hemisphere, have  documentary proof of identity and citizenship. Documents that can be  used to gain entry into the U.S. include official passports, passport  cards, copies of birth certificates along with government-issued photo  identification, enhanced driver’s licenses and NEXUS cards.<br />“At ports  of entry, CBP prevents entry of people and goods that are prohibited or  threaten our citizens, infrastructure, resources, and food supply,  while facilitating lawful trade and travel,” said David J. Murphy, CBP  director of field operations in Chicago. “We strive to achieve that  balance and show the world that the United States is a welcoming  nation.”</p>\r\n<p>USCIS WILL ANNOUNCE NEW TRAVEL RULES FOR VISA WAIVER TRAVELERS  JUNE 2, 2008</p>\r\n<p class=\"story\">Passengers  travelling to the United States from countries whose citizens do not  need visas must register online with the US government at least 72 hours  before departure, in the latest measure to strengthen American  security.</p>\r\n<p class=\"story\">The new rule is expected to be announced  on Tuesday by  MichaelChertoff, the Homeland Security secretary, and  take effect in January 2009.</p>\r\n<p class=\"story\">European companies  last year expressed concern after the Homeland Security department  floated the idea of requiring passengers to register 48 hours in  advance, believing it could complicate last-minute business travel.  Although the new rule requires 72 hours advance registration, it will be  valid for multiple entries over a two-year period.</p>\r\n<p><img src=\"http://us.ft.com/ftgateway/images/blank.gif\" border=\"0\" width=\"1\" height=\"1\" /></p>\r\n<p>USCBP REMINDS TRAVELERS OF NEW BORDER CROSSING RULES FOR MEMORIAL DAY WEEKEND MAY 20, 2008</p>\r\n<p>Planning ahead for getting across the border this weekend -- the traditional start of heavy summer cross-border<br />travel  -- may spare motorists the unwanted angst of a traffic jam. That\'s the  advice from U.S. Customs &amp; Border Protection officials who are  gearing up for the upcoming Memorial Day weekend. \"Travelers are  reminded that as of Jan. 31, 2008, CBP stopped accepting an oral  declaration of citizenship and now all individuals entering the country  have to present documentary proof of citizenship,\" said CBP Chief Ron  Smith in Detroit. Documents that can be used to gain entry into the U.S.  include official passports, passport cards, copies of birth  certificates along with government-issued photo identification, enhanced  driver\'s licenses, NEXUS or FAST cards. Those U.S. or Canadian citizens  who travel without the correct<br />paperwork will have the requirements  explained to them, receive a tearsheet explaining how to become  compliant with the rules and then be able to proceed into the U.S. CBP  officers are still exercising discretion with those who fail to comply  with the enhanced requirements in order to ensure that everyone knows  what is required. Since the standards for entry were increased earlier  this year, the compliance rate among travelers crossing the border has  been in the 90 percent range, according to U.S. Department of Homeland  Security officials.</p>\r\n<p>USCIS ANNOUNCES H-1B CAP FILLED APRIL 10, 2008</p>\r\n<p>The  USCIS announced that the H-1B cap was filled on the last day of filing,  April, 7, 2008.  It announced that about 163,000 applications were  received.  There are only 65,000  H visas available per year.  The USCIS  announced that it will conduct a ramdon selection process to determine  which applicants are selected.</p>\r\n<p>USCIS ANNOUNCES EXTENSION OF STUDENT PRACTICAL TRAINING PROGRAMS FOR SOME BUSINESSES  APRIL 4, 2008</p>\r\n<p>The U.S. Department of Homeland Security released today an interim final rule extending the period of<br />Optional Practical Training (OPT) from 12 to 29 months for qualified F-1 non-immigrant students. The<br />extension will be available to F-1 students with a degree in science, technology, engineering, or mathematics<br />who are employed by businesses enrolled in the E-Verify program.<br /><br /></p>\r\n<p><strong>ALIENS LOOK TO APRIL 1, 2008 FOR H VISAS 1/8/08</strong></p>\r\n<p>Many  aliens are looking to April when they can apply for an H visa. The  first day to apply is April 1, 2008. Successful applicants will be able  to obtain an H visa on October 1, 2008. Last year all available H visas  for the entire year were applied for on the first day of availability.  There were more applications than available visas, so the USCIS  conducted a lottery.</p>\r\n<p><strong>USCIS REMINDS EMPLOYERS TO USE THE NEW I-9 FORM 1/8/08</strong></p>\r\n<p>After  December 26, 2007, employers who fail to use the new Form I-9 may be  subject to all applicable penalties. All employers are required to  complete a Form I-9 for each NEWemployee hired in the United States.</p>\r\n<p><strong>DREAM ACT STALLS IN THE SENATE 10/25/07</strong></p>\r\n<p>The  Senate did not have enough votes to stop a filibuster and bring the  proposed Dream Act to a vote of the full Senate. The Dream Act\'s main  provision would give conditional legal status to illegal immigrants who  have lived in the United States at least five years and entered the  country before age 16. They must graduate from high school, have no  criminal record and have a \"good moral character.\" If these immigrants  serve in the military or complete two years of higher education, the  conditional status would be lifted. After five years, they could apply  for citizenship. Critics of the bill stated that there must be a balance  of benefits and border security and enforcement.</p>\r\n<p><strong>USCIS ANNOUNCES NEW QUESTIONS FOR NATURALIZATION EXAM TO START OCTOBER 2008</strong></p>\r\n<p>The  USCIS announced a new set of 100 questions for the naturalization exam.  These questions will be used starting October 2008. For a full list of  the new questions, refer to the USCIS website. 10/4/07</p>\r\n<p><strong>STATE DEPARTMENT ANNOUNCES OPENING OF EMPLOYMENT BASED IMMIGRANT VISAS UNTIL 8/17/07.</strong></p>\r\n<p>In  a reversal of its previous announcement, the State Department announced  that most employment based categories will remain open until August 17,  2007 provided that the alien had a priority date that was current on  the original July 2007 Visa Bulletin. It also announced that the old fee  schedule will apply for these cases only.</p>\r\n<p><strong>NEW INCREASED FEES EFFECTIVE FOR ALL NEW USCIS FILINGS 7/20/07</strong></p>\r\n<p>The  new increased fees for USCIS filings went into effect 7/30/07. The new  fees can be viewed in the USCIS website. The new fees are substantially  increased for naturalization applications, adjustment of status and  other petitions.</p>\r\n<p><strong>STATE DEPARTMENT CLOSES PROCESSING OF EMPLOYMENT BASED IMMIGRANT VISAS 7/2/07</strong></p>\r\n<p>In  a surprise announcement, the State Department closed employment based  immigrant visa processing. This was a surprise because in June the State  Department had previously announced that employment based immigrant  visas would become current in July. The State Department announced that  employment based immigrant visas may become available in October. This  announcement caused some problems because many aliens had prepared  immigrant documents in anticipation of immigrant visas which were  supposed to become available in July, but were not available.</p>\r\n<p><strong>SENATE FAILS TO PASS IMMIGRATION REFORM BILL 6/28/07</strong></p>\r\n<p>The  Senate failed to pass the controversial immigration reform bill which  means that the measure has failed for the time being. The immigration  bill provided tough border control measures with broad based amnesty for  illegal aliens. It is possible that some form of the bill will be  revived in the future.</p>\r\n<p><strong>STATE DEPARTMENT ANNOUNCES CHANGE IN EB-3 IMMIGRANT QUOTA DATE 4/24/07</strong></p>\r\n<p>The  State Department announced in the May bulletin that the Employment  based EB-3 quota date for bachelor\'s degree or skilled worker category  moved forward one year to August 1, 2003. This means that any alien with  a priority date of 8/1/2003 or before can now obtain permanent  residence by completing their applications.</p>\r\n<p><strong>USCIS PROPOSES CHANGES TO THE RELIGIOUS WORKER VISA 4/24/07</strong></p>\r\n<p>The  USCIS has proposed substantial changes to the nonimmigrant religious  worker visa known as the R visa. The proposed rule will require the  filing of a petition with the USCIS before an R visa can be issued. In  the past, an alien could file an application directly with the U.S.  Embassy or Consulate abroad. The proposed rule would also limit the  period of the initial visa to one year. The USCIS is accepting comments  on the proposed rule until June 25, 2007.</p>\r\n<p><strong>H-1B QUOTA FILLED IN ONE DAY 4/5/07</strong></p>\r\n<p>The  USCIS announced that the H-1B allotment had been over subscribed on the  first day that applications could be filed. The USCIS stated that it  received over 150,000 H-1B applications on the first day for the 65,000  available H-1B visas for 2008. The USCIS further announced that they  would conduct a lottery among the 150,000 applicants for the H visas  available.</p>\r\n<p><strong>NEW H-1B VISAS FOR 2008 4/1/07</strong></p>\r\n<p>The USCIS  will accept H-1B visa applications starting April 2, 2007. These new  visas will start on 10/1/2007. There are 65,000 H-1B regular visas  available and it is anticipated that the visas available for 2008 will  be gone quickly. Last year the quota of H-1B visas was closed in late  May, but this year it is anticipated that the quota will close much  sooner.</p>\r\n<p><strong>USCIS ANNOUNCES US CITIZENS WHO RESIDE ABROAD MAY FILE I-130 PETITIONS FOR IMMEDIATE RELATIVES 3/26/07</strong></p>\r\n<p>The  USCIS announced that US citizens who live abroad may file for permanent  residence for immediate relatives at the nearest USCIS office abroad.  Generally the US citizen must live more than 6 months abroad to be  allowed to file the application. Under emergency situations or where it  is in the national interest, US citizens who reside in the US may file  I-130 petitions abroad. US Citizens who reside in the US must file their  petitions at the appropriate USCIS office in the US.</p>\r\n<p><strong>ICE ARRESTS OVER 1200 ILLEGAL ALIENS IN MULTISTATE RAIDS 12/13/06</strong></p>\r\n<p>On  12/12/06, approximately one thousand Immigration and Customs  Enforcement (ICE) agents entered six Swift &amp; Company meatpacking  plants-in Greeley, Colorado; Grand Island, Nebraska; Cactus, Texas;  Hyrum, Utah; Marshalltown, Iowa; and Worthington, Minnesota-with  warrants permitting the agents to search and apprehend undocumented  immigrant workers. Agents arrested 1,282 undocumented immigrant workers  on administrative immigration violations, including 65 who were also  charged with criminal violations such as identity theft, re-entry after  deportation, and other violations. At this time, ICE did not bring  charges against Swift officials during the raids.</p>\r\n<p><strong>PRESIDENT SIGNS NEW LAW AUTHORIZING BUILDING OF A BORDER FENCE 10/26/06</strong></p>\r\n<p>WASHINGTON,  DC - The President signed into law the Secure Fence Act which will  build a 700-mile fence along the US - Mexican border. The current  appropriation of $1.18 billion will fund 90 miles of fence. A different  bill introduced last spring would have enacted a comprehensive approach  and provide for a guest-worker program and eventual citizenship for  immigrants, as well as border security. That bill was not enacted.</p>\r\n<p><strong>GREEN CARD LOTTERY STARTS 10/3/06</strong></p>\r\n<p>The  green card lottery called DV 2008 is from October 4, 2006 to December  3, 2006. You must submit your application before December 3, 2006. The  entire application is done online. To start log onto the State  Department website at http://travel.state.gov. Then go to \"visa\" and  then \"immigrants\" and then \"types\" and then \"2008 Diversity Lottery\".  You can obtain the complete instructions on the State Department website  in pdf format (17 pages).</p>\r\n<p><strong>H-1B CAP FOR ADVANCED DEGREES REACHED 8/1/06</strong></p>\r\n<p>The  USCIS has announced that all available H-1B visas for advanced degrees  (Master\'s Degrees) for the year have been used and that the quota is  closed. There will be no new H-1B visas for advanced degrees issued  until October, 2007.</p>\r\n<p><strong>USCIS REVISES AFFIDAVIT OF SUPPORT FORM I-864 7/1/06</strong></p>\r\n<p>The  USCIS has issued a new Affidavit of Support Form I-864. This form  changes the requirements of documents required to be submitted. The new  form requires only the sponsor\'s last tax return instead of 3 years as  previously required. The new form also requires a signature under  penalty of perjury instead of a notarized signature which was required  on the previous form. There are also other beneficial changes in the new  form. The new form must be used after 9/23/06.</p>\r\n<p><strong>H-1B CAP REACHED ON 5/26/06</strong></p>\r\n<p>The  USCIS has announced that all available H-1B visas for the year have  been used and that the quota is closed. There will be no new H-1B visas  issued until October, 2007. In past years, the USCIS has allowed  applications for new visas to be filed starting in April of the same  year.</p>\r\n<p><strong>H-1B VISAS ARE 50% DIMINISHED AFTER ONE MONTH 5/16/06</strong></p>\r\n<p>April  1, 2006 was the first day to apply for the 65,000 H-1B visas available  starting 10/1/06. According the USCIS website, about 34,800 H-1B  applications are approved or pending as of 5/12/06. After the H-1B visa  quota is filled, there will be no more H-1B visas until October 1, 2007.</p>\r\n<p><strong>PRESIDENT BUSH ADDRESSES THE NATION ON HIS IMMIGRATION BILL 5/15/06</strong></p>\r\n<p>President  Bush gave a major speech to the nation urging Congess to pass his  comprehensive immigration bill which includes increased border security  and a guest worker program. The official White House release states in  part :</p>\r\n<p>1. The United States Must Secure Its Borders</p>\r\n<p>Securing  Our Borders Is The Basic Responsibility Of A Sovereign Nation And An  Urgent Requirement Of Our National Security. President Bush\'s proposals  to better secure our borders include increasing the number of Border  Patrol agents, ending the practice of \"catch and release\" along the  southern border, eliminating bureaucratic obstacles to returning illegal  immigrants to their home countries, and sending National Guard members  to the border for temporary assignment to assist the Border Patrol  during the transition as new Border Patrol agents are added and new  technology comes online.</p>\r\n<p>Since President Bush Took Office, We Have  Increased Funding For Border Security By 66 Percent And Expanded The  Border Patrol From About 9,000 To 12,000 Agents. Over the past five  years, we have apprehended and sent home more than 6 million people  entering America illegally.</p>\r\n<p>By The End Of 2008, We Will Have  Increased The Number Of Border Patrol Officers By An Additional 6,000.  When these new agents are deployed, we will have more than doubled the  size of the Border Patrol during the President\'s Administration.</p>\r\n<p>We  Launched The Secure Border Initiative, The Most Technologically  Advanced Border Enforcement Initiative In American History. We will  construct high_tech fences in urban corridors and build new patrol roads  and barriers in rural areas. We will employ motion sensors, infrared  cameras, and unmanned aerial vehicles to detect and respond to illegal  crossings.</p>\r\n<p>The President\'s Plan To Increase Border Security Will  Take Time To Fully Implement, So The President Is Announcing Several  Immediate Steps To Strengthen Border Enforcement During This Transition:</p>\r\n<p>*  In Coordination With Governors, Up To 6,000 National Guard Members Will  Be Sent To Our Southern Border. The Department of Homeland Security,  and specifically the Border Patrol, will remain in the lead. The Guard,  which will be deployed in shifts, will assist the Border Patrol by  operating surveillance systems, analyzing intelligence, installing  fences and vehicle barriers, building patrol roads, and providing  training. Guard units will not be involved in direct law enforcement  activities __ that duty will be done by the Border Patrol.</p>\r\n<p>o This  Initial Commitment Of Guard Members Would Last For One Year. After that,  the number of Guard forces will be reduced as new Border Patrol agents  are added and new technologies come online. These 6,000 troops account  for less than 2 percent of the total National Guard force of more than  440,000. We have enough National Guard members to secure our border  while continuing to respond to natural disasters and to win the War on  Terror.</p>\r\n<p>o The United States Is Not Going To Militarize The  Southern Border. Mexico is our neighbor and friend. We will continue to  work cooperatively to improve security on both sides of the border,  confront common problems like drug trafficking and crime, and reduce  illegal immigration.</p>\r\n<p>* We Will Increase Federal Funding For State  And Local Authorities Assisting The Border Patrol On Targeted  Enforcement Missions, And We Will Give Them The Specialized Training  They Need To Help The Border Patrol And Other Federal Officers Apprehend  And Detain Illegal Immigrants.</p>\r\n<p>We Will Work To Ensure That Every  Illegal Immigrant We Catch Crossing Our Southern Border Is Returned  Home By Ending The Practice Of \"Catch And Release.\" For many years, the  government did not have enough space in our detention facilities to hold  illegal immigrants while the legal process unfolded. Most were released  back into society and asked to return for a court date, but did not  show up when the date arrived.</p>\r\n<p>* To End \"Catch And Release,\" We  Will Continue Expanding The Number Of Beds In Our Detention Facilities  And Continue Expediting The Removal Process To Cut The Average  Deportation Time. We are making it clear to foreign governments that  they must accept back their citizens who violate our immigration laws.  As a result of these actions, we have ended catch and release for  illegal immigrants from some countries. The President will ask Congress  for additional funding and legal authority to permanently end catch and  release at the southern border once and for all.</p>\r\n<p>2. To Secure Our Border, We Must Create A Temporary Worker Program</p>\r\n<p>President  Bush Supports A Temporary Worker Program That Would Create A Legal Path  For Foreign Workers To Enter Our Country In An Orderly Way, For A  Limited Period Of Time. This program would match willing foreign workers  with willing American employers for jobs Americans are not doing. Every  worker who applies for the program would be required to pass criminal  background checks, and temporary workers must return to their home  country at the conclusion of their stay.</p>\r\n<p>* A Temporary Worker  Program Would Meet The Needs Of Our Economy, Ease The Financial Burden  On State And Local Governments, And Add To Our Security. A temporary  worker program would give honest immigrants a way to provide for their  families while respecting the law, would replace illegal workers with  lawful taxpayers, and would enable us to make certain we know who is in  our country and why they are here.</p>\r\n<p>3. We Need To Hold Employers To Account For The Workers They Hire</p>\r\n<p>Comprehensive  Immigration Reform Must Include A Tamper_Resistant Identification Card  For Every Legal Foreign Worker So Businesses Can Verify The Legal Status  Of Their Employees. This card should use biometric technology, such as  digital fingerprints, to make it tamper_proof. This would leave  employers with no excuse for violating the law, and it would help us  enforce the law.</p>\r\n<p>4. We Must Deal With The Millions Of Illegal Immigrants Already Here</p>\r\n<p>The  President Opposes Amnesty. President Bush opposes giving illegal  immigrants an automatic path to citizenship because it would be unfair  to those who are here lawfully, would compromise the rule of law, and  would invite further waves of illegal immigration. The President  supports increasing the annual number of green cards that can lead to  citizenship, but for the sake of justice and security, the President is  firmly opposed to amnesty.</p>\r\n<p>President Bush Believes That Deporting  Every Illegal Immigrant Is Neither Wise Nor Realistic. There is a  rational middle ground between granting an automatic path to citizenship  for every illegal immigrant and a program of mass deportation.</p>\r\n<p>President  Bush Believes Illegal Immigrants Who Want To Stay Should Have To Pay A  Meaningful Penalty For Breaking The Law, Pay Their Taxes, Learn English,  And Work In A Job For A Number Of Years. The President also believes  that there are differences between an illegal immigrant who crossed the  border recently and someone who has worked here for many years, and has a  home, a family, and an otherwise clean record. Those who meet our  conditions should be able to apply for citizenship but approval will not  be automatic, and they will have to wait in line behind those who  played by the rules and followed the law.</p>\r\n<p>5. We Must Honor The Great American Tradition Of The Melting Pot</p>\r\n<p>The  Success Of Our Country Depends Upon Helping Newcomers Assimilate Into  Our Society And Embrace Our Common Identity As Americans. Americans are  bound together by our shared ideals, an appreciation of our history,  respect for the flag we fly, and an ability to speak and write the  English language.</p>\r\n<p>The House And Senate Must Pass A Comprehensive Immigration Reform Bill</p>\r\n<p>All  Elements Of This Problem Must Be Addressed Together. The House has  passed an immigration bill. The Senate should act by the end of this  month so that the House and Senate can work out their differences and  send the President a comprehensive bill to sign.</p>\r\n<p>America Needs To  Conduct This Debate In A Reasoned And Respectful Tone. Feelings run deep  on this issue and as we work it out, all of us need to keep some things  in mind. We cannot build a unified country by inciting people to anger,  or playing on anyone\'s fears, or exploiting the issue of immigration  for political gain. We must always remember that real lives will be  affected by our debates and decisions, and that every human being has  dignity and value no matter what their citizenship papers say.</p>\r\n<p><strong>ESTATE TAX EXEMPTION RISES 1/10/06</strong></p>\r\n<p>The  exemption from estate taxes upon the death of a US citizen or permanent  resident has increased to $2 million dollars effective 1/1/06. The  previous exemption was $1.5 million.</p>\r\n<p><strong>H-1B ADVANCE DEGREE VISAS ABOUT TO BE UNAVAILABLE 1/10/06</strong></p>\r\n<p>The  USCIS has announced that the extra 20,000 annual H-1B visas for foreign  workers with a U.S. master degree or higher level degree will soon  become unavailable.</p>\r\n<p><strong>EMPLOYMENT BASED VISAS REGRESS 10/29/05</strong></p>\r\n<p>The  important Third Preference Employment Based immigrant visa category has  regressed to 3/1/01. This includes aliens from all countries except  specific countries. Specific countries of China, Mexico, India, and the  Philippines have regressed to an even earlier date. The Third Preference  EB Catetory includes skilled workers which includes workers with 2  years or more experience or those with bachelor\'s degree level  employment.</p>\r\n<p><strong>USCIS FILING FEES RISE 10/26/05</strong></p>\r\n<p>USCIS  filing fees will rise on 10/26/05 about $10 per application on average.  The amount of fee increase will depend on the specific form. For more  details please refer to USCIS website.</p>\r\n<p><strong>2007 DIVERSITY VISA LOTTERY WILL BEGIN 10/5/05</strong></p>\r\n<p>The  Department has announced that registration for the 2007 Diversity Visa  (DV) Lottery will begin at noon on October 5, 2005. Persons seeking to  enter the lottery program must register online through the designated  Internet website during the registration period. The website for  registering for the 2007 DV Lottery, <a href=\"http://www.dvlottery.state.gov/\">www.dvlottery.state.gov</a>, will be available from noon October 5, 2005 through noon December 4, 2005. <br />The  Department continues to encourage persons who wish to enter the 2007  Diversity Visa Lottery to submit their information early in the  two-month registration period. <br />There is no fee charged for entering  the Diversity Visa Lottery. The Department of State does not endorse,  recommend or sponsor any information or material from outside entities.  The Department is aware that websites and email have masqueraded as  official Diversity Visa Lottery facilitators. Registration for the  Diversity Visa Lottery through the official, U.S. government website, <a href=\"http://www.dvlottery.state.gov/\">www.dvlottery.state.gov</a> is free of charge and notification of winning entries are sent by mail only.</p>\r\n<p>There are various qualifications and restrictions in applying which are stated on the lottery website.</p>\r\n<p><strong>USCIS ANNOUNCES THAT H-1B VISAS CLOSED FOR 2006 8/10/05</strong></p>\r\n<p>The  USCIS announced that the quota for H-1B visas was filled for 2006 and  that no new H-1B visas will be issued until the next fiscal year  starting 10/1/06 (2007). If the same procedure is followed as last year,  applications for the next fiscal year will be accepted starting April,  2006.</p>\r\n<p><strong>DEPARTMENT OF HOMELAND SECURITY TO BEGIN US-VISIT BIOMETRIC EXIT PILOT PROGRAM AT THREE US AIRPORTS 1/19/05</strong></p>\r\n<p>The  Department of Homeland Security (DHS) announced that foreign visitors  departing from Newark Airport in New Jersey are required to follow exit  procedures which involve providing two index fingerscans and a photo  before leaving the U.S. This program will also be started soon at San  Juan, Puerto Rice, San Francisco, California, and Detroit, Michigan.  This program will eventually be expanded to all US airports.</p>\r\n<p><strong>THE DEPARTMENT OF LABOR ISSUES NEW LABOR CERTIFICATION REGULATIONS 12/27/04</strong></p>\r\n<p>The  Department of Labor has issued its proposed new labor certification  regulations due to become effective on March, 28, 2005. The new  regulations substantially change the labor certification procedures from  the former regulations. A labor certification is a prerequisite to  opening an employment based permanent resident immigrant application in  many cases.</p>\r\n<p>In summary, the new regulations would:</p>\r\n<p>1. Create four skill levels for each occupation and four different prevailing wages for labor certification applications.</p>\r\n<p>2.  Create specific procedures for prefiling recruitment steps including  publishing two Sunday ads in the area of intended employment, and  require three additional recruitment steps including job fairs,  employer\'s website, job search website, on-campus recruiting, and  others.</p>\r\n<p>3. Require new record keeping requirements of employers and allow electronic filing of applications on new form ETA 9089.</p>\r\n<p>4.  Would continue to allow special requirements for certain occupations  based on business necessity including foreign language but with certain  qualifications.</p>\r\n<p> </p>\r\n<p>NEW FEE FOR H AND L VISAS (Fraud Prevention and Detection Fee) 12/9/04</p>\r\n<p>Starting  on March 8, 2005, a Fraud Prevention and Detection fee of $500 must be  paid by petitioners for the initial application for an H-1B or L-1 visa.  This is in addition to the regular filing fee of $185 and the new fee  described below.</p>\r\n<p>The new law also limits \"outsourcing\" for L-1 visas and increases experience requirement for blanket L-1 visas.</p>\r\n<p><strong>NEW H-1B VISA FEE 12/9/04</strong></p>\r\n<p>A  new additional filing fee of $1,500 for H-1B visa applications was  enacted. If the petitioner/employer has no more than 25 employees, then  the new additional fee is $750. This new fee is effective immediately.  This fee is in addition to the new Fraud and Prevention fee of $500  which starts 3/8/05.</p>\r\n<p><strong>DEPARTMENT OF STATE ANNOUNCES THAT IT WILL STOP PROCESSING REVALIDATIONS OF E, L, AND H VISAS ON JULY 16, 2004</strong></p>\r\n<p>The  Department of State announced that is will no longer process  revalidations of E, L, or H visas after July 16, 2004. Aliens and their  families with those visas must return to their home countries to  revalidate their visas.</p>','',0,0,0,0,'2010-11-07 20:09:43',62,'','2011-02-16 23:28:09',62,0,'0000-00-00 00:00:00','2010-11-07 20:09:43','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',4,0,6,'','',0,66,'robots=\nauthor='),(54,'Uniform Gift and Estate Tax Rates','uniform-gift-and-estate-tax-rates','','<table style=\"border-collapse: collapse; border: 1px solid #333333;\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\" width=\"500\">\r\n<tbody>\r\n<tr align=\"center\" bgcolor=\"#d5d4c5\">\r\n<td width=\"35%\" valign=\"top\"><strong>Amount Subject to Tax<br /></strong></td>\r\n<td width=\"35%\" valign=\"top\"><strong>Amount of tax<br /></strong></td>\r\n<td width=\"30%\" valign=\"top\"><strong>Rate on Excess</strong></td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>less</td>\r\n<td>18% of amount transferred</td>\r\n<td>-</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$10,000</td>\r\n<td>$1,800</td>\r\n<td>20</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$20,000</td>\r\n<td>$3,800</td>\r\n<td>22</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$40,000</td>\r\n<td>$8,200</td>\r\n<td>24</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$60,000</td>\r\n<td>$13,000</td>\r\n<td>26</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$80,000</td>\r\n<td>$18,200</td>\r\n<td>28</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$100,000</td>\r\n<td>$23,800</td>\r\n<td>30</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$150,000</td>\r\n<td>$38,800</td>\r\n<td>32</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$250,000</td>\r\n<td>$70,800</td>\r\n<td>34</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$500,000</td>\r\n<td>$155,800</td>\r\n<td>37</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$750,000</td>\r\n<td>$248,300</td>\r\n<td>39</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$1,000,000</td>\r\n<td>$345,800</td>\r\n<td>41</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$1,250,000</td>\r\n<td>$448,300</td>\r\n<td>43</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$1,500,000</td>\r\n<td>$555,800</td>\r\n<td>45</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$2,000,000</td>\r\n<td>$780,800</td>\r\n<td>49</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$2,500,000</td>\r\n<td>$1,025,800</td>\r\n<td>53</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$3,000,000</td>\r\n<td>$1,290,800</td>\r\n<td>(*) 55</td>\r\n</tr>\r\n<tr>\r\n<td colspan=\"3\">\r\n<p>Subject to unified tax credit of $192,000 to U.S. citizens and residents.</p>\r\n<p>(*) There\'s an additional 5% tax on so much of the taxable amount that\'s over $10,000,000 but not more than $21,040,000.</p>\r\n<p>The  new tax law increased the exemption from estate taxes for persons dying  after 2000. The increases are phased in over a ten year period. The new  exemptions amounts are:</p>\r\n<p>2000 - 2001    $675,000</p>\r\n<p>2002 - 2003    $1,000,000</p>\r\n<p align=\"left\">2004 - 2005    $1,500,000</p>\r\n<p>2006 - 2008    $2,000,000</p>\r\n<p>2009              $3,500,000</p>\r\n<p>2010              $3,500,000*</p>\r\n<p>*It is anticipated that the U.S. Congress will change this to the 2009 exemption in 2010.</p>\r\n<p> </p>\r\n<p><em>Generation-skipping taxes may also apply.</em></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<p> </p>\r\n<div id=\"gp2nv2nGbd2WM7A5RXQ3\" style=\"position: absolute; top: -1496px; left: -1400px; width: 355px;\"><a href=\"http://www.vosh.org/viagraonline\">look at this</a>\r\n<p> </p>\r\n</div>','',1,0,0,0,'2010-11-07 20:09:59',62,'','2013-07-18 07:50:45',62,0,'0000-00-00 00:00:00','2010-11-07 20:09:59','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',5,0,5,'','',0,12025,'robots=\nauthor='),(55,'Map - Torrance Office','map-torrance-office','','<div style=\"font-size: 12px;\">\r\n<p><strong>Timothy David Takata<br />Attorney at Law</strong><br />21221 S. Western Ave. Ste 215<br />Torrance, CA 90501</p>\r\n<p>Tel: (310) 533-8111<br />Fax: (310) 533-8008</p>\r\n</div>\r\n<p>From I-110, Take Carson St. exit. go east.  Between Torrance Blvd and Carson St. on Western Ave<br />From I-405, Exit Western Ave. Go South.  Between Torrance Blvd. and Carson St. on Western Ave.</p>\r\n<p><br /> {mosmap width=\'500\'|height=\'400\'|lat=\'33.836492\'|lon=\'-118.309711\'|zoom=\'3\'|zoomType=\'Large\'|zoomNew=\'0\'|mapType=\'Satellite\'|showMaptype=\'1\'|overview=\'0\'|text=\'sv DWO\'|tooltip=\'DWO\'|marker=\'1\'|align=\'center\'}</p>','',1,0,0,0,'2010-11-07 20:10:22',62,'','2010-11-14 04:49:33',62,0,'0000-00-00 00:00:00','2010-11-07 20:10:22','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',5,0,4,'','',0,12841,'robots=\nauthor='),(56,'Useful Links','useful-links','','<p><span style=\"font-size: large;\"> <a href=\"http://www.uscis.gov/\" target=\"_blank\"> <strong>US Citizenship  and Immigration Services Home Page</strong></a> </span><br /> The home page of the Immigration and Naturalization Service.</p>\r\n<p><br /> <span style=\"font-size: large;\"> <a href=\"http://www.edd.ca.gov/\" target=\"_blank\"> <strong>EDD Home Page</strong></a> </span> <br /> Employment Development Department homepage. Has various useful wage survey information.</p>\r\n<p><br /> <span style=\"font-size: large;\"> <a href=\"http://travel.state.gov/visa/visa_1750.html\" target=\"_blank\"> <strong>Department of State Visa Services</strong></a> </span> <br /> Department of State official website. Has useful information on visa matters</p>\r\n<p><br /> <span style=\"font-size: large;\"> <a href=\"http://travel.state.gov/\" target=\"_blank\"> <strong>Department of State Consular Affairs</strong></a> </span> <br /> Department of State official website. Has useful information on various U.S. Embassies.</p>\r\n<p><br /> <span style=\"font-size: large;\"> <a href=\"http://www.irs.ustreas.gov/prod/forms_pubs\" target=\"_blank\"> <strong>Internal Revenue Service Forms</strong></a> </span> <br /> Comprehensive list of IRS forms.</p>','',1,0,0,0,'2010-11-07 20:10:36',62,'','2010-11-14 09:09:47',62,0,'0000-00-00 00:00:00','2010-11-07 20:10:36','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',6,0,3,'','',0,8469,'robots=\nauthor='),(57,'Contact Us','contact-us','','<div style=\"font-size: 12px;\">\r\n<p><strong>Timothy David Takata<br />Attorney at Law</strong><br />21221 S. Western Ave. Suite 215<br />Torrance, CA 90501</p>\r\n<p>Tel: (310) 533-8111<br />Fax: (310) 533-8008</p>\r\n</div>','',0,0,0,0,'2010-11-07 20:10:50',62,'','2010-11-09 04:06:39',62,0,'0000-00-00 00:00:00','2010-11-07 20:10:50','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,2,'','',0,26,'robots=\nauthor='),(58,'Takata Law Office News','takata-law-office-news','','<p>CHARITY EVENT FOR THE SMILE TRAIN ORGANIZATION   APRIL 10, 2010</p>\r\n<p>Mr.  Takata attended a charity event Saturday Night which raised funds for  the  Smile Train Charity.  This charity provides surgical repair for  poor  children all over the world with disfiguring clefts.  A donation  of $250  will repair a cleft of a poor child whose parents have no funds  to pay  for this  procedure.   Jerry Buss, owner of the Los Angeles  Lakers  basketball team, was the host of the event.  Mr. Takata was able  to meet the  Laker girls who are quite attractive.  If you are  charitably inclined, please consider donating  to this worthy cause.   Their website is located at <a href=\"http://www.smiletrain.org/\">www.smiletrain.org</a>.</p>\r\n<p><img src=\"http://kuroidesigns.com/takataold/images/smiletrain.jpg.jpg\" border=\"0\" alt=\"smiletrain\" title=\"smile train\" width=\"228\" height=\"298\" /></p>\r\n<p>ACADEMY AWARDS CHARITY EVENT, BEVERLY HILLS, CA MARCH 7, 2010</p>\r\n<p>Mr.  Takata attended a black tie red carpet dinner party at the Beverly  Hilton Hotel in Beverly Hills, CA.  It was an event hosted by the  Children Uniting Nations Charity.  The charity supports disadvantaged  children and provides economic and educational  support.  About 1000  people attended including many Hollywood celebrities.  Attending were  actresses Rosanna Arquette, Daphne Zuniga, and Lacey Jones.  Alaina  Alexander, star of American Idol, saw next to Mr. Takata at the dinner.   After the dinner there was a silent auction where attendees could  purchase Hollywood and sports memorabelia.  It was a fun night and  raised alot of money for the charity.</p>\r\n<p><img src=\"http://kuroidesigns.com/takataold/images/oscarafterpartyflyer.jpg\" border=\"0\" alt=\"Oscar\" title=\"oscar\" width=\"481\" height=\"607\" /></p>\r\n<p> </p>\r\n<p>CHARITY EVENT IN LAS VEGAS  DECEMBER 12, 2009</p>\r\n<p>Mr.  Takata attended a charity event at the Hard Rock Hotel in Las Vegas,  Nevada on December 12, 2009.  The event raised funds for the One Step  Closer Foundation.  The foundation supports research and easing the  lives of those afflicted with cerebral palsy.  The foundation is  directed by Jacob Zawelski.  Mr. Zawelski is himself afflicted with  cerebral palsy but is a remarkable man who in spite of his illness runs  this foundation and helps the lives of other victims of the disease.   The event was attended by several celebrities including Mehki Prifer  (star of 10 major films and the tv series ER from 2002-2008),  Lacey  Jones (model and actress),  Jennifer Tilly (actress), Ken Davidian  (actor - Borat and others), Sam Simon (creator of the TV show The  Simpsons) and other local celebrities.  Everyone had a good time and the  event raised money for celebral palsy sufferers.  Mr. Takata is aware  that it is a difficult time and the economy is down, but if you have any  excess funds please consider donating to the One Step Closer  Foundation. Their wesite is located at onestepcloserfoundation.org.</p>\r\n<p><img src=\"http://kuroidesigns.com/takataold/images/tdtjacobweb.jpg\" border=\"0\" alt=\"Jacob\" title=\"Jacob\" width=\"346\" height=\"231\" /></p>\r\n<p>MEETING WITH BASKETBALL LEGEND JERRY WEST   DECEMBER 9, 2009</p>\r\n<p>Basketball  legend Jerry West gave a speech at Mr. Takata\'s country club.  After  the speech, Mr. Takata was able to meet Mr. West and have a brief  conversation.  Mr. West is in charge of the Los Angeles Open Golf  Tournament Charities and he was encouraging people to participate in the  event.  Last year the event raised about $1 million dollars for charity  and Mr. West hopes to at least double that amount this year.  The event  is held in February, 2010 at the Riviera Country Club in West Los  Angeles.  Day passes are $35/day and week passes are $100 and can be  ordered online. Mr. Takata urges all golf enthusiasts to participate and  enjoy a world class golf tournament.</p>\r\n<p>Jerry West played  basketball as a guard for the Los Angeles Lakers from 1960 to 1974.  He  was on the NBA all start team every year. He averaged 25 points per game  for his career which is among the top ever.  He later coached the  Lakers for 3 years and was the General Manager from 1979 to 2000.  He  was also elected to the basketball Hall of Fame.  His nickname was Mr.  Clutch because of the clutch shots he made in his career.</p>\r\n<p><img src=\"http://kuroidesigns.com/takataold/images/tdtwestweb.jpg\" border=\"0\" alt=\"West\" title=\"West\" width=\"308\" height=\"226\" /></p>\r\n<p> </p>\r\n<p>SENIOR LPGA TOURNAMENT IN HAWAII   NOVEMBER 2, 2009</p>\r\n<p>A  client of Mr. Takata produced a Senior LPGA Golf Tournament at Kapolei  Golf Course on Oahu in October.  Several famous Senior LPGA players  attended including Hall of Fame Players Pat Bradley and Amy Alcott.   Other well known players included Elaine Crosby, Laurie Rinker, Rosie  Jones, and Kris Tschetter.  Several Senior Japanese LPGA players  attended including Miki Oda, Young Me Lee, Akane Oshiro, Akio Takasu,  and Yoshiko Itoh. Mr. Takata played in the Pro/Am Tournament held the  day before the official tournament began. He played with LPGA Pro Laurie  Rinker. Ms. Rinker hits her tee shot about 260+ yards and her overall  game is excellent.  The night before the Pro/Am Tournament, a party was  held at the Royal Hawaiian Hotel on Waikiki Beach.</p>\r\n<p><img src=\"http://kuroidesigns.com/takataold/images/tdt%20%26%20aa%20text%20em.jpg\" border=\"0\" alt=\"Amy Alcott\" width=\"179\" height=\"205\" /></p>\r\n<p><img src=\"http://kuroidesigns.com/takataold/images/tdt%20%26%20j%20pros%20em%20text.jpg\" border=\"0\" alt=\"J Pros\" width=\"318\" height=\"256\" /></p>\r\n<p> </p>\r\n<p>50TH ANNIVERSARY OF THE FILMING OF THE MOVIE SOME LIKE IT HOT   SEPTEMBER 19,2009</p>\r\n<p>Mr.  Takata is a big fan of Tony Curtis and the movie \"Some Like It Hot\"  considered the greatest comedy ever made. It was the 50th anniversary of  the filming of the movie and there was an exclusive dinner party held  at the Hotel Del Coronado in San Diego, California.  The Hotel Del  Coronado was the location of the original filming of the movie.  The  party was fabulous and Mr. Curtis gave a speech about his career and the  filming of the movie.  Also legendary producer Walter Mirisch was there  and he talked about the film.  Mr. Curtis is now a famous artist and  his art is part of the permanent collection of the Museum of Modern Art  in New York.  In spite of the crowds present, Mr. Takata was able to  talk to Mr. Curtis for several minutes.  Mr. Takata purchased a small  painting by Mr. Curtis titled \"Double Mint\". It is shown in the photo  below.</p>\r\n<p><img src=\"http://kuroidesigns.com/takataold/images/curtistdtwebsite.jpg\" border=\"0\" alt=\"Curtis Photo\" width=\"306\" height=\"186\" style=\"width: 306px; height: 186px;\" /></p>\r\n<p> </p>\r\n<p>FAMOUS POP SINGER MICHAEL JACKSON DIES ON JUNE 25, 2009</p>\r\n<p>The  famous pop singer Michael Jackson died in Los Angeles on June 25,  2009.  His death made news around the world.  Mr. Takata had the  pleasure of meeting Mr. Jackson in the 1980\'s.  Mr. Takata had a client  who hired American movie stars and sports celebrities to do Japanese  television commercials.  His client hired Michael Jackson to do a  Japanese television commercial for Japanese television broadcast.  The  commercial was filmed in Hollywood, California.   Mr. Takata was invited  to watch the filming in Hollywood, California.  During the long breaks  in filming, Mr. Takata was able to meet and talk to Mr. Jackson at  length about his career and his current projects.  He was a very nice  man and he signed some albums for Mr. Takata.  At the time, Mr. Jackson  was a big celebrity in Japan.  This filming was before the scandals  involving Mr. Jackson occured.</p>\r\n<p>AMERICAN IMMIGRATION LAWYERS ASSOCIATION (AILA) CONFERENCE JUNE, 2009</p>\r\n<p>Mr.  Takata attended the annual AILA conference in Las Vegas which lasted  three days and ended on June 7, 2009.  The conference was held at the  Venetian Hotel &amp; Casino in the convention area.  Several thousand  immigration attorneys from all over the U.S. attended.  There were  numerous seminars on various topics including business visas, employment  based permanent residence and family based permanent residence.  Also  various specialized immigration issues were discussed.  High level  officials from the USCIS, Department of Labor, and the Department of  State attended and gave presentations.</p>\r\n<p>TAKATA LAW OFFICE WILL MOVE TO A NEW OFFICE ON NOVEMBER 1, 2008</p>\r\n<p>Takata Law Office will move to a new office on November 1, 2008 at:</p>\r\n<p>Timothy D. Takata, 21221 S. Western Ave., Ste 215, Torrance, CA 90501</p>\r\n<p>Tel: 310 533-8111,  Fax: 310 533-8008</p>\r\n<p>MEETING WITH ARTIST PAUL HEUSSENSTAMM  JULY 28, 2008</p>\r\n<p>Mr.  Takata recently had dinner in Newport Beach with his high school  classmate, Paul Heussenstamm.  Mr. Heussenstamm has become a famous  international artist and sells his artwork through out the world.  Mr.  Heussenstamm mainly paints far eastern art called the \"mandalas\" style,  but he also paints many beautiful landscapes and other art.  Mr. Takata  purchased two prints from Mr. Heussenstamm which are shown below.  He is  a terrific artist and Mr. Takata recommends that you visit his website  at www.mandalas.com.  You can purchase his artwork directly online.</p>\r\n<p> </p>\r\n<p><img src=\"http://kuroidesigns.com/takataold/images/dolphindreaming_8.jpg\" border=\"0\" alt=\" \" width=\"177\" height=\"188\" /> <img src=\"http://kuroidesigns.com/takataold/images/greengarden%202_8.jpg\" border=\"0\" alt=\" \" width=\"157\" height=\"209\" /></p>\r\n<p> </p>\r\n<p>SUMO TOURNAMENT IN LOS ANGELES JUNE 7, 2008</p>\r\n<p>About  100 Sumo Wrestlers participated in the Sumo Tournament held at the Los  Angeles Sports Arena.  Thousands of people attended.  Takata Law Office  provided immigration services to obtain P visas for the Sumo Wrestlers  coming to Los Angeles for the special tournament.   Mr. Takata met the  legendary Sumo Wrestler Takamiyama at the event.  Grand Champions  Asashoryu and Hakuho competed in the tournament.  Below is a photo of  the event.  The photo was taken during the opening ceremonies.</p>\r\n<p> </p>\r\n<p><img src=\"http://kuroidesigns.com/takataold/images/sumo%20state%20w%20text%20em%20dpi.jpg\" border=\"0\" alt=\" \" width=\"478\" height=\"356\" /></p>\r\n<p> </p>\r\n<p>MOVIE - INDIANA JONES AND THE KINGDOM OF THE CRYSTAL SKULL   May 23, 2008</p>\r\n<p>A  new sequel to the original movie Indiana Jones - Raiders of the Lost  Ark, was released to theaters.  Preliminary indications seem to forecast  this movie as a big hit in theaters.  In 1993,  Takata Law Office was  the attorney for a client who  worked with Lucas Productions to bring  costumes and props of the movies Raiders of the Lost Ark and Star Wars  to Japan for display. The exhibit was held at the Sezon Museum in Tokyo  in 1993 and was a big hit.  Items such as the Darth Vader costume, R2D2  Robot, Indiana Jones\' bull whip and leather jacket and other famous  items were on display.  This was the first time that the items were  displayed outside the United States.</p>\r\n<p> </p>\r\n<p><img src=\"http://kuroidesigns.com/takataold/images/lucascover.jpg\" border=\"0\" alt=\"lucascover\" title=\"lucascover\" width=\"360\" height=\"405\" /></p>\r\n<p> </p>\r\n<p>SUMO TOURNAMENT IN LOS ANGELES  MAY 23, 2008</p>\r\n<p>Takata  Law Office provided immigration services to obtain P visas for about  100 Sumo Wrestlers coming to Los Angeles for a special tournament  Saturday, June 7, and Sunday June 8.  The event will be held at the Los  Angeles Sports Arena in downtown Los Angeles.  Tickets and information  can be found at www.sumotour.com.  Mr. Takata hopes that people living  in the Los Angeles area will attend this cultural event.</p>\r\n<p>WEBSITE UPDATE  MAY 20,2008</p>\r\n<p>Takata  Law Office has updated it\'s website.  It still has information in  English and Japanese, but now has a state of the art website using  updated software and applications.  Takata Law Office originally  published its website in 1997 and was one of the first attorneys in the  United States to have a website.   Mr. Takata hopes that his website  will be useful  and informative to web visitors.</p>\r\n<p>HAWAII TRIP FEBRUARY 2008</p>\r\n<p>Attorney  Takata went to Hawaii in February, 2008 to meet his friends from Japan  at Ko Olina Country Club in Oahu, Hawaii. There was an LPGA Golf  Tournament that week and Mr. Takata attended with his friends.  He met  the famous golf pro Natalie Gulbis and took a photo.</p>\r\n<p><img src=\"http://kuroidesigns.com/images/tdt%20gulbis%20hawaii%20em.jpg\" border=\"0\" alt=\" \" width=\"248\" height=\"213\" /></p>','',0,0,0,0,'2010-11-07 20:11:02',62,'','2010-11-09 05:21:39',62,0,'0000-00-00 00:00:00','2010-11-07 20:11:02','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,1,'','',0,18,'robots=\nauthor='),(59,'The Estate Planning Trust','the-estate-planning-trust','','<p>There are two ways to write a trust. You can put it in your will and  the trust only takes effect after you die. The other way is to create a  living trust and put your property into the trust while you are alive.  Usually the living trust is revocable which means that you can withdraw a  portion or even all of the trust property while both you and your  spouse are alive. The principal difference between a testamentary trust  (trust in a will) and a living trust is that a living trust will avoid  probate expenses and a testamentary trust will not.</p>\r\n<p>Substantial  death tax savings can result from the use of an estate planning trust.  This type of trust is usually called the A-B trust. The A-B trust can be  the testamentary type or a living trust. For example, a husband and  wife have an estate of $7,000,000. They create a trust. In this case  husband and wife are creators, trustees and beneficiaries. During their  lifetimes, the trust is revocable meaning it can be canceled. If the  husband dies, then the trust becomes irrevocable meaning that it cannot  be canceled. The A trust is the wife\'s one half of the property. The  wife receives all the income from the A trust and can even withdraw  principal if she desires. The B trust (the husband\'s one half of the  community ) usually provides that the wife receives the income from the  trust but has limited rights to withdraw principal. The wife basically  controls all the property in the A trust including deciding who receives  all the property in the A trust after she dies. However, the B trust is  controlled by the instructions in the trust which was decided by the  husband when he was a live. Usually the trust states that the property  in the B trust passes to the children upon the death of the wife.</p>\r\n<p>Why  are trusts written that way? For tax purposes. If the husband and wife  write their trust as above, then the B trust will not be taxed upon the  surviving wife\'s death. (See section on community property). If there  had been no trust, when the husband dies, all property would pass to the  wife. Her estate would be $7,000,000. There will be no death tax due  upon the husband\'s death because of the special estate tax rules.  However, when the wife dies all amounts over $3,500,000 (in 2009) will  be taxed. In this example, $3,500,000 is subject to estate tax. The  approximate tax will be $1,400,000. This is a substantial sum of money.</p>\r\n<p>However,  with an A-B trust, there will be no tax due. That is a savings of about  $1,400,000. Also if the creators made a living trust they will save  probate expenses which would be about $150,000 or more. Therefore, the  creation of an estate planning trust could save the husband and wife  $1,550,000. This means that $1,550,000 will pass to their children which  otherwise would have been paid to the Internal Revenue Service and for  probate fees.</p>\r\n<p>There are some disadvantages of a trust. After the death of the first spouse, the trust will require separate tax returns.</p>\r\n<p>There  will be maintenance costs of the trust including accounting fees, legal  fees, and administration fees. However, considering the substantial tax  savings, the overall benefit of a trust greatly outweighs the minor  disadvantages.</p>','',1,1,0,5,'2010-11-07 20:21:32',62,'','2010-11-09 05:24:14',62,0,'0000-00-00 00:00:00','2010-11-07 20:21:32','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,7,'','',0,5317,'robots=\nauthor='),(60,'Selection of Trustee','selection-of-trustee','','<p>At the time of the creation of a typical joint living trust, the  husband and   trustees, they completely control the trust property. If  one of them should die,   then the remaining spouse usually becomes the  sole trustee.</p>\r\n<p>When both the husband and wife die, it is very common for the trust  to   dissolve and the trust property be given to the adult children of  the husband   and wife. If there are minor children remaining after the  husband and wife die,   then usually the trust will continue. Also, some  trusts continue after the death   of the husband and wife until the  adult children attain a certain age such as   thirty five.</p>\r\n<p>If a trust continues after the death of the husband and wife, a  successor   trustee or trustees must be appointed. The successor trustee  is usually   determined in advance by the husband and wife and is  written into the trust   agreement. Sometimes a close relative such as a  brother or sister is chosen.   Occasionally one or more of the adult  children of the husband and wife are   appointed. However, since a trust  is a private entity and generally not subject   to review by a court,  it is sometimes not desirable to appoint a relative or   adult child a  trustee. An individual trustee might squander or misappropriate   trust  funds. Or an individual trustee might make improper or imprudent    investments. Since most trusts are not supervised by a court, it is very    important that responsible and honest trustee be appointed.</p>\r\n<p>Often a corporate trustee will be appointed. This is usually a bank  with a   trust department that specializes in administering trusts.  Trust departments of   large banks generally render professional and  competent trust services. The   advantages of using a corporate trustee  are the impartial and professional   services rendered. Sometimes a  corporate trustee will be appointed jointly with   a surviving spouse or  an adult child as joint trustees. This is especially   important where  the surviving spouse or the adult child has no experience in   managing  trust property such as stocks, real estate, etc.</p>\r\n<p>The ultimate selection of the successor trustee depends on the  preference and   instructions of the husband and wife and their decision  in this regard is   written into the trust instrument.</p>','',1,1,0,5,'2010-11-07 20:22:24',62,'','2010-11-09 05:16:05',62,0,'0000-00-00 00:00:00','2010-11-07 20:22:24','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,6,'','',0,4841,'robots=\nauthor='),(61,'Life Insurance','life-insurance','','<p>Life insurance is probably the most important estate planning tool.  It provides the estate with cash that it otherwise would not have. An  estate needs cash for several reasons. First, it may be needed to pay  for death taxes. A husband and wife estate of $7,000,000 (in 2009)  without an estate planning trust will have to pay about $1,400,000 in  death taxes and probate expense at the time of a surviving spouse\'s  death. Also, husband and wife estates of over $7,000,000 (in 2009) will  be subject to death taxes even with the basic trust. A discussion of  estate planning for estates over $7,000,000 (in 2009) is beyond the  scope of this booklet. If there is no cash, then assets of the estate  must be sold to pay these expenses. Also, life insurance proceeds can be  used to provide cash for the decedent\'s wife and children to pay living  expenses, college tuition, and other needs.</p>\r\n<p>There are three main  types of life insurance. First, there is term insurance. It simply pays  the face amount of insurance if the insured person dies. It has the  lowest premium and is the least expensive type of insurance. Next there  is whole life which has a higher premium. It builds up a cash value and  should you cancel the policy you will be paid the cash value of the  insurance policy. A relatively new type of insurance is called Universal  life. It is similar to whole life.</p>\r\n<p>For persons of considerable  wealth there is a special type of trust called an Irrevocable Life  Insurance Trust. Life insurance put in this type of trust will remain  death tax free. However, this type of trust is very complicated and  further discussion is beyond the scope of this booklet.</p>\r\n<p>It is  important that you use the services of an important that you use the  services of an insurance agent experienced in estate planning. These  experienced agents can be very helpful in working with you and your  attorney in developing an estate plan that is custom tailored to your  needs.</p>\r\n<p><a href=\"http://www.momfluential.net/BuyCialisOnline/\">cialis</a></p>','',1,1,0,5,'2010-11-07 20:22:57',62,'','2014-01-10 11:53:12',62,0,'0000-00-00 00:00:00','2010-11-07 20:22:57','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',3,0,5,'','',0,5249,'robots=\nauthor='),(62,'Resident Alien Spouse\'s Loss of Marital Deduction','resident-alien-spouses-loss-of-marital-deduction','','<p>The law concerning aliens who reside in the united States was changed  in 1988. The law provides that there is no marital deduction for  property received by a surviving alien spouse (non U.S. citizen) from  the deceased spouse. This means that an alien husband and wife will not  be allowed the marital deduction if one of them should die. The  consequences of this law are very important.</p>\r\n<p>In California the  husband and wife own their property equally as community property, each  owning a 2 undivided interest. Under the 1988 law, when one spouse dies,  the one half interest of the deceased spouse is fully taxable.</p>\r\n<p>For  example, if a resident alien husband and wife owned community property  of $8,000,000 and the husband died. The husband\'s one half, namely  $4,000,000 will be fully taxable. Under the death tax laws, the first  $3,500,000 (in 2009) of the husband\'s property would be exempt from  death taxes. The remaining $500,000 would be taxed. The death tax for  this amount would be about $225,000.</p>\r\n<p>This 1988 law provides for an  exception to this rule. If a ?Qualified Domestic Trust? (QDT) has been  created by the resident alien husband and wife, then there will be no  tax when the first spouse dies.</p>\r\n<p>The requirements are:</p>\r\n<ol>\r\n<li>All trustees of the trust must be U.S. citizens or domestic corporations. (The surviving alien spouse cannot be a trustee)</li>\r\n<li>The surviving spouse must receive all of the income of the trust.</li>\r\n<li>The trust must comply with special treasury regulations.</li>\r\n<li>The executor must make an election on the decedent\'s estate tax return to have the trust treated as a QDT.</li>\r\n</ol>\r\n<p>The  QDT only defers payment of death taxes. Upon the death of the surviving  second spouse, the property remaining in the QDT trust will be taxed  retroactively in the estate of the first deceased spouse.</p>\r\n<p>The need  for special estate planning for resident aliens is very important under  this law. Life insurance could solve certain problems created under  this law.</p>','',1,1,0,5,'2010-11-07 20:23:18',62,'','2010-11-09 05:14:56',62,0,'0000-00-00 00:00:00','2010-11-07 20:23:18','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,4,'','',0,19287,'robots=\nauthor='),(63,'Other Estate Planning Devices','other-estate-planning-devices','','<p>There are other estate planning devices which can result in the  lowering of death taxes in your estate. Any person can give away $13,000  of his or her property per year to anyone without tax. A husband and  wife can give away $26,000 per year. For example, a husband and wife can  give $13,000 each to their two children, Aunt Jean, and Uncle Tom for a  total of $104,000 per year. Also, you can make gifts to charity such as  churches or nonprofit organizations. Owners of a small business can use  special techniques to reduce death taxes attributable to their small  business.</p>','',1,1,0,5,'2010-11-07 20:24:05',62,'','2010-11-09 05:12:34',62,62,'2015-05-20 23:23:55','2010-11-07 20:24:05','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,3,'','',0,3222,'robots=\nauthor='),(64,'Summary of Tax Law Changes','summary-of-tax-law-changes','','<p>The following are some of the highlights of the estate tax law changes.</p>\r\n<p><span style=\"text-decoration: underline;\"><strong>Increase in Estate Exemption</strong></span></p>\r\n<p>The  new tax law increased the exemption from estate taxes for persons dying  after 2000. The increases are phased in over a ten year period. The new  exemptions amounts are:</p>\r\n<p>2000 - 2001 $675,000</p>\r\n<p>2002 - 2003 $1,000,000</p>\r\n<p align=\"left\">2004 - 2005 $1,500,000</p>\r\n<p>2006 - 2008 $2,000,000</p>\r\n<p>2009 $3,500,000</p>\r\n<p>2010 $3,500,000*</p>\r\n<p>*It is anticipated that the U.S. Congress will change this to the 2009 exemption in 2010.</p>\r\n<p><span style=\"text-decoration: underline;\"><strong>Increase in Annual Gift Tax Exemption</strong></span></p>\r\n<p>The annual gift tax exclusion is currently $13,000 per year and will be indexed to inflation and increased in $1,000 increments.</p>','',1,1,0,5,'2010-11-07 20:24:54',62,'','2010-11-09 05:21:01',62,0,'0000-00-00 00:00:00','2010-11-07 20:24:54','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,2,'','',0,7010,'robots=\nauthor='),(65,'Estate Planning Conclusion','estate-planning-conclusion','','<p>You are now probably thinking that an estate planning trust is very  good. It is. But you must be aware that the traditional husband and wife  estate planning trust must be written while both the husband and wife  are alive. If one of them dies, then the estate plan will not work.</p>\r\n<p>An  estate planning trust can save you hundreds of thousands of dollars  which you can pass to your children. If you do not make an estate plan,  then you will have to pay death taxes. This is the law. The author has  handled estate cases for many years and felt that it is a tragedy that  some people have to pay hundreds of thousands of dollars of death taxes  and probate expenses when it was not necessary. Unfortunately the  reality of death and the payment of death taxes occurs after it is too  late, that is after the first spouse has died. Of course, there are  estate planning techniques that can be done after the first spouse\'s  death, but the main tax benefit, the marital deduction, is gone.</p>\r\n<p>It  is also very important that you employ the services of a lawyer who  specializes in estate planning. This is a complicated area of the law  and the attorney who handles business cases or general matters may not  be able to adequately handle your estate planning matters.</p>\r\n<p>The  wise person plans for the disposition of his wealth upon his death.  Estate planning techniques have been used for generations by Americans  who possess estates subject to death taxes. It is time for you to do the  same. In America, if you die you will have to pay death taxes if your  estate is over $3,500,000 (in 2009). But if you make an estate plan,  perhaps you can legally reduce or pay little or no estate taxes at all</p>','',1,1,0,5,'2010-11-07 20:25:15',62,'','2010-11-09 05:07:20',62,0,'0000-00-00 00:00:00','2010-11-07 20:25:15','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,1,'','',0,3784,'robots=\nauthor='),(66,'Incorporation','incorporation','','<p>This section will explain the basic procedures for setting up a  corporation   in California.  The procedure for incorporation in  California is similar but   not identical to many other states.</p>\r\n<p><strong>CORPORATE NAME</strong></p>\r\n<p>The first step is to reserve the corporate name.  Since there are  hundreds of   thousands corporations in California, many names are not  available.  Therefore,   the first step is to check if the corporate  name is available. Usually, if the   corporate name is available, it can  be reserved with the Secretary of State of   California for 60 days.</p>\r\n<p><strong>ARTICLES OF INCORPORATION</strong></p>\r\n<p>After the corporate name is selected, the articles of incorporation  are prepared   and filed with the Secretary of State of California.</p>\r\n<p><strong>FIRST MEETING OF BOARD OF DIRECTORS</strong></p>\r\n<p>After the articles of incorporation have been filed with the  Secretary of State,   the directors hold their first meeting. At the  meeting, the directors and officers   are elected, stock issuance is  authorized, bylaws are adopted, corporate office   address is  established, bank selected, and other initial matters.</p>\r\n<p><strong>TAX IDENTIFICATION NUMBER</strong></p>\r\n<p>After the corporation has filed its articles of incorporation, it  may obtain a   federal tax identification number from the Internal  Revenue Service using IRS   form SS-4.</p>\r\n<p><strong>STOCK ISSUANCE</strong></p>\r\n<p>After the board of directors have authorized the initial stock, the  corporation   proceeds to issue stock.  The shareholders must fund the  corporation with the   initial capital. Before stock is issued, a permit  must be obtained from the   Department of Corporations. However, if the  shareholders of the corporation is   limited to less than 35 persons,  then it is possible to issue stock by registering   with the Department  of Corporations under Corporate Code Section 25102(f), which   is a  simplified and common method to issue stock.</p>\r\n<p><strong>BUSINESS LICENSE</strong></p>\r\n<p>In most cities, it is required to obtain a city business license from the city   where the corporation is located.</p>\r\n<p><strong>SELLER\'S PERMIT</strong></p>\r\n<p>If the corporation will be selling products in California, it must  obtain a   seller\'s permit from the State Board of Equalization.  Also,  the corporation   must pay California sales tax for products it sells.</p>\r\n<p><strong>COMPLETION OF CORPORATION</strong></p>\r\n<p>After the articles of incorporation, first meeting of directors, and  stock   issuance are completed, the basic formation of the corporation  has been   completed. However, there are other business matters that  must be completed   to set up the corporation as an existing business  which varies depending on   the type of company.</p>\r\n<p>This outline states the basic procedures for setting up a  corporation in   California.  It is not intended to be a complete guide  and if you are intending   to set up a corporation you should consult  with a lawyer and accountant.</p>','',1,1,0,7,'2010-11-07 20:25:57',62,'','2010-11-09 05:08:56',62,0,'0000-00-00 00:00:00','2010-11-07 20:25:57','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,1,'','',0,13488,'robots=\nauthor='),(70,'11-24 v1','11-24-v1','','<p>Test 11-24 v1</p>\r\n<p>Test 11-24 v1</p>\r\n<p><img src=\"images/stories/cherry.jpg\" border=\"0\" /></p>','',-2,1,0,3,'2010-11-24 23:07:33',62,'','2010-11-24 23:08:41',62,0,'0000-00-00 00:00:00','2010-11-24 23:07:33','0000-00-00 00:00:00','','','show_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=',2,0,0,'','',0,3,'robots=\nauthor=');

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INSERT INTO `jos_core_acl_aro_groups` VALUES (17,0,'ROOT',1,22,'ROOT'),(28,17,'USERS',2,21,'USERS'),(29,28,'Public Frontend',3,12,'Public Frontend'),(18,29,'Registered',4,11,'Registered'),(19,18,'Author',5,10,'Author'),(20,19,'Editor',6,9,'Editor'),(21,20,'Publisher',7,8,'Publisher'),(30,28,'Public Backend',13,20,'Public Backend'),(23,30,'Manager',14,19,'Manager'),(24,23,'Administrator',15,18,'Administrator'),(25,24,'Super Administrator',16,17,'Super Administrator');

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CREATE TABLE `jos_core_acl_groups_aro_map` (
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  PRIMARY KEY (`id`,`groupname`),
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CREATE TABLE `jos_jf_content` (
  `id` int(10) unsigned NOT NULL AUTO_INCREMENT,
  `language_id` int(11) NOT NULL DEFAULT '0',
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INSERT INTO `jos_jf_content` VALUES (58,2,7,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:49:06',62,1),(59,2,7,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:49:06',62,1),(60,2,7,'content','title','Ｅ－１（条約貿易業者）','c1017ec14c79b05ac275ac70e1a1cb7b','','2010-11-11 01:49:06',62,1),(61,2,8,'content','title','Ｅ－２（条約投資家）','de72996d26f91766399a679fddfb0b28','','2015-06-15 20:08:57',62,1),(62,2,8,'content','introtext','<p>E-2ビザでは、外国の投資家がアメリカに相当額の投資を行うことが要求されます。貿易取引は要求されません。投資家（個人または会社）は、事業運 営のためにアメリカに派遣される管理職と同じ国籍（日本）でなければなりません。</p>\r\n<p>「相当額の投資」の正確な定義はありませんが、企業の業務内容（例えば、レストランか衣料製造業かなど）によって異なります。例えば自動車部品製造 工場を設立するのに必要となる投資額がレストランをオープンするのに必要となる投資額と比較にならないのは明らかです。ケースによっては投資額が少なくて もE-2ビザ発行されることはありますが、一般的に、$500,000以上の資金を投資するのが適当とされています。またその会 社が事業を継続でき、給与を支払える存続可能会社でなければなりません。</p>\r\n<p>E-2ビザ申請資格のある会社は、エグゼクティブ、管理職及び「特殊技術者」などの社員のビザを申請することができます。ひとつの会社に対するE-2ビザの発行数は基本的にE-1ビザの場合と同じ基準で決められます。また、Ｅ-2ビザを申請する投資家（日本人の個人投資家や日本の親会社など）は、米 国現地法人の株式の過半数（51%以上）を保有していなければなりません。</p>\r\n<p>E-2企業の例として、国際的に営業活動を行っている建設会社があるとします。建設会社は貿易取引には従事してないため、E-1ビザを申請する資格 はありません。しかし、米国での事業展開のために相当な額の投資を行っていればE-2ビザ申請資格があるということになります。製品（例えば、テレビ、自 動車部品その他）を製造する企業が製造施設を建てるために相当な額を投資した場合もE-2ビザの申請資格があることになります。</p>\r\n<p>非活動的投資（Passive Investments）や小規模投資（Marginal    Investments）ではE-2ビザの申請資格はありません。非活動的投資の例としては、投資家が活発に資金運用や経営活動を行う必要のない株・公社 債またはアパートなどへ不動産投資があります。ただし、ホテルやモーテルを購入し投資家が「活動的に」経営を行っている場合は、E-2ビザ申請資格がある 投資と見なされます。小規模投資とは、投資額が不十分なため事業を成功させられない場合や、投資家が自分の生活費を稼がなければならないような場合をいい ます。投資額が小規模か否かの判断が難しい場合は、その企業がアメリカ人を従業員として雇用するかどうかという点が関係してきます。</p>\r\n<p>もしE-1またはE-2ビザが発行されればその配偶者および21歳以下の子供にもビザが発行され米国に居住することができま<span lang=\"EN-US\" style=\"font-family: &quot;ＭＳ ゴシック&quot;;\">す。</span></p>','8f5c2554e717ea55bfd1d9a3593699c2','','2015-06-15 20:08:57',62,1),(4,1,24,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:24:26',62,1),(5,1,24,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:24:26',62,1),(9,1,52,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-14 08:50:44',62,1),(10,1,52,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-14 08:50:44',62,1),(11,1,63,'users','name','Timothy D. Takata','a68d9016baf1988b5cd85ead093166eb','','2010-11-08 17:45:04',63,0),(12,1,1,'k2_users','description','<p>Hello, I\'m Tim.</p>','b4cada6a8f4d6c9cfeb16236a997d006','','2010-11-08 17:45:04',63,0),(13,2,63,'users','name','Timothy D. Takata','a68d9016baf1988b5cd85ead093166eb','','2010-11-08 17:43:14',63,0),(14,2,1,'k2_users','description','<p>今日は、タカタです。</p>','b4cada6a8f4d6c9cfeb16236a997d006','','2010-11-08 17:43:14',63,0),(15,2,24,'content','title','５０／５０所有権、合弁会社','457c49d7a23cb7ef9950f7a2c7ab40ff','','2010-11-11 01:48:17',62,1),(17,2,24,'content','introtext','<p>一般に、Ｌビザは、日本人か日本の親会社が、アメリカにある会社（日本の子会社）の株を少なくとも51％以上保有している事を要求されます。 従って、日本の所有権とアメリカの所有権がちょうど50％ずつの所有権の場合、日本の会社が合弁会社を管理していない限り、Ｌビザを申請する資格はありません。</p>\r\n<p>Ｌビザのケースで重要な例外が一つあります。 アメリカの会社が日本の親会社によって「管理」されていれば、Ｌビザ取得が可能となります。「管理」の定義は下記の通りです。</p>\r\n<p>1. 日本の親会社にアメリカの会社の議決権を与える旨の株主同意書が存在する場合</p>\r\n<p>2. 日本の親会社が日常業務の管理監督を行う事を規定した契約書により、実際の日本の会社による経営管理が証明できる場合</p>\r\n<p>3. 取締役会及び経営幹部の過半数が、日本の親会社により任命されている場合</p>\r\n<p>日本の親会社が、上記のうちの一つ又は二つを実行していれば、Ｌビザの発行が可能です。</p>\r\n<p>Ｅビザに関する法令22 CFR 41.51では、もし日本人または日本の親会社がある制限された条件下で、アメリカにある会社（日本企業の子会社）の株を少なくとも51％所有している場合、Ｅに相当する社員はビザを申請する資格があります。</p>','7c69ddac68373293257cb8d4eca4e066','','2010-11-11 01:48:17',62,1),(18,2,24,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:48:17',62,1),(19,2,24,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:48:17',62,1),(23,1,40,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:17:05',62,1),(24,1,40,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:17:05',62,1),(55,2,5,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2015-06-15 20:08:18',62,1),(56,2,5,'content','title','Ｂビザ','5e5453171e038e50f94abe92c09a32cc','','2015-06-15 20:08:18',62,1),(28,1,22,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:25:03',62,1),(29,1,22,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:25:03',62,1),(54,2,5,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2015-06-15 20:08:18',62,1),(33,1,19,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:25:18',62,1),(34,1,19,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:25:18',62,1),(57,2,7,'content','introtext','<p>E-1ビザの取得条件は、よく知られています。この場合、米国現地法人は、日本人あるいは日本国籍の親会社が資本の過半数（51％以上）を所有していなければなりません。ビザ取得を望む者は、日本人でなければならず、また米国現地法人が行う貿易の大半が日米間で行われていなければなりません。一般に、E-1ビザを取得する資格のある会社は、輸出入業者（商社）、運輸会社、観光業者、コンピューター関連会社、自動車（および部品）製造・輸入販売会社、銀行、保険会社などです。<br /><br />それでは、「相当の取引」とはどういうことでしょうか。E-1ビザの取得資格に必要な一定の取引額は定められていません。これはアメリカ領事館に提出された書類と資料に基づいて判断されるもので、それぞれの状況によって異なります。また企業の種類によっても審査基準は異なります。<br /><br />またE-1ビザ取得資格のある現地法人は、何人分のE-1ビザを取得できるのでしょうか。この場合も一定の規則はなく、一般に現地法人の規模（売上）とアメリカ人の従業員数によって異なります。例えば、ある大手の国際銀行は、日本人のE-1ビザ保有者を約50人擁し、アメリカ人を約1,000人雇用しています。一方、50人のアメリカ人を雇用している別の会社では、10人の日本人がＥビザを所有しています。このようにEビザの発行数は、あくまでも各々の企業の状況により相違があります。一般に、小さな会社では、Eビザの取得が難しいと思われます。これは小さな会社の場合、アメリカ人従業員が少ないか皆無で、また収入や売上も少ないからです。<br /><br />現地法人のEビザで働くことのできる従業員には二種類あります。一つは、エグゼクティブや管理職（経営陣や部長等）で、もう一つは、「特殊技能」を有する者です。これは会社の商品、市場戦略、独特の国際経営方式等に関する特別な知識、または容易には取得できない知識を有する者です。例えば、専門技術者（日本車の専門技術者）等はE-1ビザの申請資格があります。後に述べるエンジニアリング関連の社員は場合によってはH-1ビザあるいはL-1ビザを申請する資格もあります。<br /><br />エグゼクティブ、管理職及び専門知識に関する定義は、後述のL-1ビザの項をご参照下さい。ただし、それらの定義はE-1ビザの定義と類似していますが、E-1ビザの管理職や「特殊技能者」と、L-1ビザのエグゼクティブ、管理職及び「専門知識」とは同一ではありません。<br /><br />E-1ビザは本人の住所（日本）の最寄りのアメリカ大使館または領事館で発行されます。E-1ビザの最初の有効期間は５年です。アメリカ入国時に１年か２年の滞在許可（I-94）が与えられ、その後必要であれば毎年延長することができます。</p>','706e2f4b82da81f3a0eb52be21ddb2a8','','2010-11-11 01:49:06',62,1),(38,1,48,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:25:33',62,1),(39,1,48,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:25:33',62,1),(53,2,5,'content','introtext','<p>アメリカを訪れる外国人によく利用されるビザはＢビザです。B-1ビザは商用ビザで、B -2ビザは娯楽を目的とする観光ビザです。<br /><br /><span style=\"text-decoration: underline;\"><strong>B-1ビザ</strong></span><br />B-1ビザは日本の会社からアメリカへ派遣された日本人社員が一時的（6ケ月から１年）に仕事をするのに大変便利なビザです。B-1ビザ保有者は、 市場調査、現地法人の社員との会合、契約の交渉、会議・会合・コンベンション等への参加、及び新しい会社を設立するための設立準備等を行うことができま す。<br /><br />現在、Bビザによる滞在期間（I-94滞在許可）は最高６ケ月です。通常、１回の滞在延長が可能です。いったん米国を出国し、後日再び入国 する場合、新たな入国とみなされ、初回の最高滞在期間６ケ月と１回（６ケ月）の滞在延長が可能です。ただし、B-1ビザでアメリカに余り長く滞在すると問 題になることがありますが、これはその時の状況（アメリカへ来た回数とそのつどの滞在期間）によります。B-1ビザを使って米国に居住したり就労したりす ることは認められていません。<br /><br />B-1ビザには多くの制限が伴います。家族はＢ-2（観光）ビザで入国しない限り本人に同伴することはできません。<br /><br />B-1ビザは場合によっては便利ですが、もし米国現地法人が出張社員を雇用したり、給与を支給したり、また家族も米国に滞在した方が望ましいような場合、他の種類のビザが必要になります。<br /><br /><span style=\"text-decoration: underline;\"><strong>B-2ビザ</strong></span><br />B-2ビザの場合、観光目的でのみ入国が認められ､初回の入国時に最高６ケ月の滞在期間がもらえますが、その 後延長することは難しくなります。この場合、B-1ビザを使って米国に入国する人はスポンサーである日本の会社に雇用されていなければなりません。またそ の会社のために一時的に米国でビジネス活動を行うことを目的としなければなりません。また、米国に滞在中、米国の会社（現地法人等）から給料をもらうこと はできません。<br /><br /><span style=\"text-decoration: underline;\"><strong>ビザ免除プログラム</strong></span><br />また、「ビザ免除プログラム」により、ビザを取得せずに米国へ入国することも可能です。そのためには、往復の 航空券を所持し、かつビザ免除プログラムの対象国の国民でなければなりません。現在、日本はこのビザ免除プログラムの対象国です。ビザなしでのアメリカに おける滞在期間は、最高３ケ月でその延長は認められません。3ヶ月の滞在期間終了後は米国をただちに出国しなければなりません。緊急な医療処置が必要に なった場合以外は3ヶ月以上の滞在許可の延長は認められません。</p>','135d36db3f96ab0d751868f8da0d8f26','','2015-06-15 20:08:18',62,1),(43,1,57,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2012-08-14 00:04:38',62,0),(44,1,57,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2012-08-14 00:04:38',62,0),(676,2,3,'k2_items','extra_fields','[]','','','2010-11-10 22:59:23',62,1),(1223,2,33,'k2_items','extra_fields_search','','','','2011-07-25 18:43:57',62,1),(678,2,3,'k2_items','title','伝説的存在の元バスケットボール選手Jerry West氏と会う','01c7240902acbe885d3229794385562f','','2010-11-11 03:59:23',62,1),(679,2,3,'k2_items','introtext','<p>高田弁護士が所属するカウントリークラブでJerry West氏が講演を行った。講演後、彼に直接話しを聞かせていただくことができ、West氏はLos Angeles Open Golf Tournamentのチャリティー関係を担当しており、聴衆者に参加を呼び掛けていた。去年は一億円近い寄付金を集めたが、今年West氏は最低でもその倍の寄付金額達成を掲げている。次回イベントは2010年2月にWest Los Angeles にあるRiviera Country Clubにて開催予定。一日有効パスは＄35、一週間有効パスは＄100ドルでオンラインにて購入可能。ゴルフ好きの皆さまには是非とも参加ご協力をお願いいたします。Jerry West氏はガードとしてLos Angeles Lakersで1960－1974年に活躍。NBAのオールスターチームに毎年参加。毎ゲーム平均25ポイントを決め、これはトップ入りの記録に通用実績の保持者。その後、Lakers監督として3年、ジェネラルマネージャーとして1979－2000まで更に活躍。バスケットボールの殿堂館（Hall of Fame）入りをはたし、得意のクラッチショットからのあだ名“ミスター・クラッチ”と呼ばれ親しまれてきた。</p>\r\n<p style=\"text-align: center;\"><img src=\"images/stories/tdtwestweb.jpg\" border=\"0\" /></p>','901ed0122ddc21eaeb337b1b55c0ad21','','2010-11-11 03:59:23',62,1),(63,2,8,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2015-06-15 20:08:57',62,1),(64,2,8,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2015-06-15 20:08:57',62,1),(65,2,6,'content','title','Ｅビザ','df2660c6a88118d4f292245f9b7cfa45','','2010-11-11 01:59:02',62,1),(66,2,6,'content','introtext','<p>Eビザは、日米間で相当の貿易を行う企業（条約貿易業者）の従業員や米国に相当額の投資を行っている日本企業（条約投資家）の従業員に与えられる一時的就労ビザです。このビザは、アメリカと通商航海条約を締結している国の国民に与えられるものです。日本の他に、韓国、台湾、ヨーロッパの多くの国々が該当します。</p>','a7ad19e7de78a4ff61f95fa15ad40d17','','2010-11-11 01:59:02',62,1),(67,2,6,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:59:02',62,1),(68,2,6,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:59:02',62,1),(69,2,4,'content','introtext','<p>このウエブサイトでは、日本人の皆様がアメリカに居住したり就労したりするために必要となる一時的ビザや永住権などさまざまなビザに対する情報を提供いたします。<br /><br />本文ではいろいろなタイプの一時的労働ビザ（Temporary Working Visas）について説明しています。また、永住権（グリーンカード）（Permanent Residence Visa）についても説明しています。他の項目として､各種ビザ取得のために米国大使館/領事館に提出する書類､アメリカ入国後のビザの変更（Change of Status）、及び雇用主制裁（Employers Sanctions）等が説明されています。<br /><br />2001年9月11日に起きた同時多発テロは米国ビザ申請手続きに大きな影響を与えました。ビザ申請者のバックグランドチェックなどセキュリティー対策が格段に強化さました。特に中東系の外国人に対しては特別な登録義務が課されました。2003年3月1日、「移民帰化局（Immigration &amp; Naturalization Service）」が組織変更を行い、従来の司法省（Department of Justice）の管轄から離れました。移民帰化局は新しく創設された国土安全保障省（Department of Homeland Security）の所属となり、名称もINS （Immigration and Naturalization Service）からUSCIS（U.S. Citizenship and Immigration Services）に変更となりました。現在、司法省の権限は大幅に拡大されテロリストの疑いのある外国人を捜査および監禁することが可能となりました。<br /><br />１９９６年９月より有効となった移民法の改定内容を含んでいます。<br /><br />弊所ウエブサイトがアメリカで生活する皆様にとり移民対策の有効な手助けとなることを期待しております。<br /><br />弁護士 ティモシー・タカタ<br />Timothy D. Takata, Esq.</p>','40bb054b6479d27bf15c1266021e8fc2','','2010-11-24 18:39:57',62,1),(70,2,4,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-24 18:39:57',62,1),(71,2,4,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=1\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-24 18:39:57',62,1),(72,2,4,'content','title','「移民法」　はじめに','f178d43b3da8e4718d398f60ae5cac8f','','2010-11-24 18:39:57',62,1),(73,2,9,'content','title','Ｆビザ（学生）','4911d266c30b32caff9e641657e9c0ea','','2010-11-11 01:59:12',62,1),(74,2,9,'content','introtext','<p>学生ビザはアメリカで勉学を希望する正真な学生に発行されるビザです。このビザを有する学生は、在学期間中アメリカに住むことが許可されます。卒業後さらに進学を希望する場合は、次の学校に進学し勉学を継続することができます。通常、学生は限られた場合を除き、働くことはできません。学校卒業後、1年間有効な労働許可書を申請してアメリカの企業で実地訓練を受けることは可能です。<br /><br />学生ビザ取得に関する問題として、就労ビザを持つ日本人ビジネスマンが関係するものに次の２つがあります。ひとつは、子供がまだ在学中に本人（親）が日本に転勤になり帰国する場合です。子供がアメリカに残り教育を受けるためには学生ビザを取得しなければなりません。もうひとつは、子供が21歳に達し、親とは別にビザを取得しなければならない場合です。その場合、子供が在学中であれば学生ビザを取得できます。<br /><br />今般の移民法改正に伴い、学生で公立の小学校、中学校、および高校に進学する者に対して学生ビザ（F-1）の発行は行われなくなりました。</p>','1c5b9b2a7b9b1e1008942d0dc47d1d06','','2010-11-11 01:59:12',62,1),(75,2,9,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:59:12',62,1),(76,2,9,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:59:12',62,1),(77,2,10,'content','title','Ｈビザ','a66fefd18fdfa4f47a81caa95ff9c34a','','2010-11-11 08:08:02',62,1),(78,2,10,'content','introtext','<p><span style=\"text-decoration: underline;\"><strong>H-1Bビザ</strong></span><br />H-1Bビザは、専門職であるとみなされている外国人が利用できるビザです。雇用を保証する会社（スポンサー会社）が、同じ国籍でなければならないという規定はありません。外国企業の現地法人でも全くのアメリカ企業でもH-1Bビザのスポンサー会社になれます。最初は３年間のＨ-1Bビザが発行されます。必要に応じてビザの延長は可能で、最高６年間滞在できます。<br /><br />一般的に、H-1Bビザの最低条件として、その専門分野における学士号を取得していなければなりません。一定の条件をみたした場合、学士号の代わりに、学歴と職歴を総合して判断することもあります。<br /><br />H-1Bビザの専門職の例として、技術者、建築家、会計士、弁護士、教員、大学教授等があげられます。場合によってはビジネス関係の職種でも、H-1Bビザを取得することができます。その場合、その職種が専門的職種であること、及び経済学かそれに関連する分野の学士号が必要です。H-1Bビザは、ＥビザあるいはＬビザを申請できない企業にとっては魅力的であると言えます。<br /><br />H-1Bビザの取得条件として、労働局の規則に従い雇用主が労働条件申請書を提出しなければなりません。この労働条件申請書が要求されるために、このビザが魅力的でないと思われることもあります。H-1Bビザのもう一つの条件として、雇用主はその職種の地域内での平均給与額以上をこのビザの希望者に支払わなければなりません。一般的給与額は政府機関が決定するか、または民間の調査にもとづいて決定します。<br /><br />H-1BビザはＥビザとは異なり、雇用を保証する会社が米国内の最寄りの移民局に申請します。申請は米国で移民局が処理し、許可されると、日本のアメリカ大使館または領事館に連絡します。<br /><br /><span style=\"text-decoration: underline;\"><strong>H-2ビザ</strong></span><br />このビザは煩わしい書類手続を伴うため、あまり便利とはいえません。まず、対象となっている職種に関して、適格なアメリカ人が見つからないことを証明する労働証明書を労働局から取得しなければなりません。次に、ビザ申請書類を移民局に提出します。ビザは１年間のみ有効で、その後は１年ずつ延長できますが、労働局と移民局からの再証明が必要です。H-2ビザの例としては、複雑な電子製品の修理・保守について現地社員を訓練する技術者等があります。技術者はその訓練が終了すればただちに日本に帰らなければなりません。<br /><br /><span style=\"text-decoration: underline;\"><strong>H-3ビザ</strong></span><br />このビザは会社の研修生のためのものです。H-3研修生は最高２年間米国で研修することができます。例えば銀行等で各部門をまわって管理訓練を受けながら米国に滞在している見習い銀行マンがこれに該当します。H-3ビザの条件は、研修生はほとんどの時間をスケジュールされた管理化のもと講義と実地訓練を受けなければならないということです。<br /><br />H-2ビザとH-3ビザは、研修の行われる会社の最寄りの移民局で申請を行い、許可されると許可通知が日本の最寄りのアメリカ大使館または領事館に送付されます。</p>','ad02e491c21ea43bcaf51862016b7bb3','','2010-11-11 08:08:02',62,1),(79,2,10,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 08:08:02',62,1),(80,2,10,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 08:08:02',62,1),(81,2,11,'content','title','Ｉビザ','775b76c9dd877936ba6f28248bcd25ae','','2015-06-15 20:17:23',62,1),(82,2,11,'content','introtext','<p>I-ビザは外資系の情報、報道企業に勤める外国人に与えられるビザです。ジャーナリスト、テレビ報道関係者その他これに類する職業に就いている人々のためのビザです。</p>','ebdd8a37edf13fceb2afa4238975a846','','2015-06-15 20:17:23',62,1),(83,2,11,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2015-06-15 20:17:23',62,1),(84,2,11,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2015-06-15 20:17:23',62,1),(85,2,12,'content','title','Ｌ ビザ','5eef5498f80c39b9854c795b8c94e24a','','2010-11-11 01:59:43',62,1),(86,2,12,'content','alias','the-l-visa-category','76b828a635957c442e78b5dee0dbce0b','','2010-11-11 01:59:43',62,1),(87,2,12,'content','introtext','<p>Lビザは、希望しただけのEビザを得ることが難しくなったこともあり、日本人管理職のためのビザとして需要が高まっています。<br /><br />Lビザは、企業内転勤ビザと呼ばれています。このビザの場合、アメリカ現地法人が、日本の親会社の子会社、関連会社または支店であることが必要です。日本の親会社はアメリカ現地法人の株式の過半数（51%）以上を保有していなければなりません。ただし、特別な場合には、株式の保有率が過半数に達しなくてもLビザを取得することができます。<br /><br />Lビザの申請者は、申請前の３年間のうち少なくとも１年を日本の親会社で勤務していなければなりません。また日本の親会社で、エグゼクティブ、管理職または専門職として雇用されている必要があります。移民局は、「エグゼクティブ」「管理職」「専門職」という語を詳しく定義しています。<br /><br />管理職（Managerial Position）とは、「組織内の一般に部や課と呼ばれている部門を管理し、その従業員の業務を監督し、雇用・解雇を行いまたはそれに関する進言を行う権限及びその他の人事権（昇進・休暇承認等）を有し、日常業務に関する裁量権行使する職位」を意味します。この場合、部下が管理職や専門職でない場合の第一線の監督者は含みません。また、この定義は、部下を直接に監督しない管理職を含みます。<br /><br />エグゼクティブ（Executive Position）とは、「組織の経営管理を行い、組織の目的や方針を確立し、広範囲にわたる意思決定権を持ち、より上位のエグゼクティブ、取締役会または株主からの一般的監督や指示を受ける者」を意味します。<br /><br />専門職（Specialized Knowledge Position）とは、「会社の製品、サービス、研究、機器、技術、経営その他の事柄、及び国際市場でのそれらの適用に関する知識、あるいは会社のプロセスや手順等に関する高度の知識や専門的技術をもった職業」を意味します。<br /><br />専門職の例としては、日本車についての特殊知識と経験を持つ専門エンジニアがあります。また他には、日本製コンピューター・ソフトの適正な知識を持つコンピューター・アナリストがあげられます。<br /><br />H-1BビザのようにLビザの申請も、アメリカ国内の最寄りの移民局に提出します。最初に許可される有効期間は３年です。事情により、１、２回の延長が可能です。エグゼクティブ及び管理職の最高滞在期間は７年間で、専門職は最高５年間です。許可が発行されると、日本の最寄りのアメリカ大使館または領事館に送付されます。</p>','92f23d6da0bb7525d2c088fb7583161e','','2010-11-11 01:59:43',62,1),(88,2,12,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:59:43',62,1),(89,2,12,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:59:43',62,1),(90,2,13,'content','title','Ｏビザ','93103c47b6f44f4206ea4111732a955c','','2010-11-11 01:59:52',62,1),(91,2,13,'content','introtext','<p>このビザは、「科学、芸術、教育、ビジネスまたはスポーツの分野で顕著な外国人」のためのものです。その「顕著な能力」が国際的に評価されていることを証明しなくてはなりません。芸能界で顕著な業績を証明できる外国人はこのビザを取得することができます。また、本人に同伴する外国人も、特定のイベントにおいてこの本人を補佐したり、本人が演ずる公演の不可欠の要員であれば、同時にこのビザを交付されます。同伴する外国人もそのイベントを成功させるために必要とされる決定的技能と経験を有していなければなりません。適切なユニオン（労働組合）または管理団体と相談することも必要です。さらに、そのビザの発行が米国にとって有益となることを示さなければなりません。</p>','c3d77c94a56d197ccd9a2197246702b2','','2010-11-11 01:59:52',62,1),(92,2,13,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:59:52',62,1),(93,2,13,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:59:52',62,1),(94,2,14,'content','title','Ｐビザ','a9cb998a3657a8296d1082c2633d8810','','2010-11-11 02:00:00',62,1),(95,2,14,'content','introtext','<p>このビザは、公演芸術家、運動選手及びその団体やチームのためのものです。本人は、個人またはグループの一員として、国際的レベルの演奏、演技、競技等を行わなければなりません。Ｐビザの外国人はかなり長期にわたってその顕著な業績が国際的評価を受けていることを示さなければなりません。</p>','e0ab37b1943870d4e97a7e6681863fcb','','2010-11-11 02:00:00',62,1),(96,2,14,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 02:00:00',62,1),(97,2,14,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 02:00:00',62,1),(98,2,15,'content','title','永住権（グリーンカード）','ff872163b99552cee564f55c8c800396','','2010-11-11 01:55:16',62,1),(99,2,15,'content','introtext','<p class=\"MsoNormal\">永住権（グリーンカード）が発行されると、アメリカに永住することができます。永住権の取得方法には主として２つの種類があります。直近親族がスポンサー（保証人）になる方法と、雇用に基づく方法です。</p>\r\n<p class=\"MsoNormal\">直近親族のスポンサーによる永住権申請とは、アメリカ市民権を持つ配偶者、永住権を持つ配偶者、アメリカ市民権を持つ兄弟姉妹がスポンサーになる場合や、米国市民権を持つ親が未婚または既婚の子供に対してスポンサーになる方法です。</p>','1a98656be5a3762ca0710b349011652b','','2010-11-11 01:55:16',62,1),(100,2,15,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:55:16',62,1),(101,2,15,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:55:16',62,1),(102,2,16,'content','introtext','<p>雇用に基づく永住権の取得とは、アメリカの会社がスポンサー（保証人）となる方法です。この雇用に基づく永住権の場合、移民局に申請する前に労働局（Department of Labor）から労働許可証明書（Labor Certification）を取得しなければなりません。<br /><br /><span style=\"text-decoration: underline;\"><strong>労働局からの労働許可証明書</strong></span><br />労働局が労働許可証明書を発行した場合、移民局に永住権の申請を行うことができます。労働許可証明書についての理論上の基準は、次のように要約できます。「保証人になる会社が提供する職種に対して資格のある適切な人材がアメリカ人の中に見つからない場合、外国人に労働許可証明書を発行できる」というものです。例えば、アメリカ人が日本食レストランのコックになるのはむずかしいため、労働許可証明書が交付される可能性が高くなります。また、日英両語が必要とされる輸出入業者の管理職などのケースでも可能性があるといえるでしょう。<br /><br />ただしその場合、対象となる職種に異常な制限を加えて、実際の職種とはかけ離れたものにしてはなりません。また対象となる職種がその外国人にぴったり合った仕事で、その外国人だけがその仕事に就く資格があるようにすることもできません。どんな条件が認められ、またどんな条件は認められないかについては、その時の事情によって異なり、不明瞭または困難なケースの場合は、労働許可証明書申請を専門にする弁護士に相談なさることをお奨めします。<br /><br />労働許可証明書を取得した後、移民ビザの申請書（フォームＩ－140）を移民局に提出します。その申請が許可されると、個々の状況に応じて、アメリカ国内または日本のアメリカ大使館を通じて、永住権を取得することができます。申請者の配偶者及び21歳未満の子女は申請者と同時に自動的に永住権が与えられます。<br /><br />2005年３月より、労働局ではパーム（PERM）と呼ばれる新しい労働許可証明書審査を開始しました。この審査方法により労働局での審査がスムーズに行われるようになりました。審査の申し込みはほとんどの場合、オンラインによって行われます。<br /><br /><strong><span style=\"text-decoration: underline;\">第一カテゴリー：優先労働者（Priority Workers）</span></strong><br />このカテゴリーは３つのセクションに分かれており、労働許可証明書は必要ではありません。</p>\r\n<ol>\r\n<li>科学、芸術、教育、ビジネス、運動競技等の分野で「並外れた能力」を持ち、国内的または国際的に認められていることを証明できる者。この外国人はその分野で仕事を続け、永住権を得ることにより米国に多大の利益を与える者でなければなりません。</li>\r\n<li>顕著である大学教授や研究者。特定の学問分野で国際的に認められていて、少なくとも３年の教職歴または研究歴が無ければなりません。大学で教職または大学、研究機関、民間企業等でこれに匹敵する研究的地位に就かなければなりません。</li>\r\n<li>多国籍企業のエグゼクティブと管理職者。この外国人は過去３年内に日本の親会社で少なくとも１年間エグゼクティブか管理職の地位で雇用されていた者でなければならず、また米国の現地法人でエグゼクティブか管理職の地域に就く者でなくてはなりません。ＥまたはＬビザを持っている者はこのカテゴリーに入る資格があります。 </li>\r\n</ol>\r\n<p><span style=\"text-decoration: underline;\"><strong>第二カテゴリー<br /></strong></span>このカテゴリーは２つのセクションに分かれます。このカテゴリーでは、移民局に申請する前に労働局から労働許可証明書を取得しなければなりません。ただし、移民局が労働証明書の要件に関し、国益に基づく免除を認めた場合は労働証明書を取得する必要はありません。</p>\r\n<ol>\r\n<li>高学位（修士号かそれ以上）を持っている専門職。最低でも学士号を有し、さらに高学位に相当するような学歴と職歴を合わせ持っている者もこのセクションの永住権に該当します。</li>\r\n<li>非常に優秀な能力を有する者（注：これは第一カテゴリーの「並外れた能力」より低い基準です）。このセクションの申請者は永住権を取得することにより米国に多大の利益をもたらすことを示さなければなりません。</li>\r\n</ol>\r\n<p><span style=\"text-decoration: underline;\"><strong>第三カテゴリー<br /></strong></span>このカテゴリーは３つのセクションに分かれています。このカテゴリーは労働局からの労働許可証明書が必要となります。</p>\r\n<ol>\r\n<li>アメリカ人労働者が不足している職業で、同じ職業で少なくとも２年の経験を持つ者。</li>\r\n<li>その職業に関連した学士号を持つ専門職。</li>\r\n<li>アメリカ人労働者が不足している職業（２年以上の経験または学士号を必要としない）に就く外国人。 </li>\r\n</ol>\r\n<p><span style=\"text-decoration: underline;\"><strong>第四カテゴリー</strong></span><br />このカテゴリーは、政府が指定する特殊な移民に対する永住権です。現在のところ、牧師などの聖職者に与えられています。<br /><br /><span style=\"text-decoration: underline;\"><strong>第五カテゴリー</strong></span><br />このカテゴリーは、新しく事業に投資する者で、その事業が、本人の配偶者や子供を除き、少なくとも10人の正社員を雇用する場合に許可される永住権です。基準投資額は100万ドルですが、移民局は地域によって50万ドルから300万ドルの投資を求めています。このカテゴリーでは、まず２年間は条件付き永住権が与えられます。２年後、事業が本来の基準を満たしているかを決定するための審査を受け、この審査に合格すると永住権が与えられます。</p>','a10aebefc1acd422ebf208c3c425e169','','2010-11-11 01:49:50',62,1),(103,2,16,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:49:50',62,1),(104,2,16,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:49:50',62,1),(105,2,17,'content','introtext','<p>永住権を維持するためには、アメリカ国内に居住している必要があります。永住権を持つ人が１年以上アメリカから離れた場合、永住権を失ってしまう可能性があります。永住権を維持しながら海外で生活する場合は、移民局より再入国許可証（Permit to Re-enter）と呼ばれる特別な書類を取得する事によって、最高２年間継続してアメリカを離れることができます。<br /><br />永住権を維持するために、年間でどの程度の期間アメリカに滞在しなければならない、と言う明確な決まりはありません。しかし、頻繁にまたは長期間、アメリカ国外に滞在する人は永住権を失う可能性がでてきます。 多くの人は、１年に一度アメリカに短期間だけ帰りさえすれば、永住権を維持する事が可能であると考えていますが、これは誤りです。移民局の係官は、アメリカの永住権を持っているにもかかわらず、アメリカ国外に住んでいるとみなした場合は、永住権を取り消す手続きを始めるかもしれません。</p>','23ce11cd3bfad1d54dc7ac7ef11130f2','','2010-11-11 01:50:18',62,1),(106,2,17,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:50:18',62,1),(107,2,17,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:50:18',62,1),(108,2,17,'content','title','永住権の維持','0b000079e12274b011b5af886c7f26f2','','2010-11-11 01:50:18',62,1),(109,2,18,'content','introtext','<p>ほとんどの方は、東京のアメリカ大使館か大阪のアメリカ領事館でビザを取得することができます。 B-1、B-2、E-1、E-2、Ｉビザなどの最初のビザ申請は直接いずれかの大使館にて行われます。 <br /><br />Ｅビザの場合、アメリカにある会社（日本企業の子会社）の設立証明書類を提出しなければなりません。 また、E-1ビザの場合、会社条項、定款、及び株券を貿易関連書類（信用状、発注書、船積み書類、その他）（letter of credit、invoices、shipping documents）、銀行残高報告書、事務所のリース契約書、決算報告書などを添付して提出する必要があります。 <br /><br />E-1・E-2ビザを申請する場合、本人の経歴、アメリカにおける役職、職務内容及び給料等を明記した保証人（スポンサー）となる会社の手紙を提出します。 <br /><br />ＬビザとＨビザの申請方法はＥビザとやや異なり、まず申請書類（フォームI-129）をアメリカ国内の移民局に提出します。 移民局から許可が出た後、許可通知書（Form I-797）が移民局より日本のアメリカ大使館／領事館に送付されます。ビザ申請者は、ビザ申請書と保証人になる（スポンサー）会社が本人を雇用する事を証明する手紙をアメリカ大使館／領事館に提出します。その後ビザが発行されます。</p>','0d29a04dab12f2f09907ac72bfe82fc6','','2010-11-11 01:56:47',62,1),(110,2,18,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:56:47',62,1),(111,2,18,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:56:47',62,1),(112,2,19,'content','introtext','<p>すでにアメリカにいて、就労のためのビザを取得しようとした場合、ビザを変更するのにどの様な方法があるのでしょうか？ たとえば、B-1ビザにてアメリカに滞在していても、このビザではアメリカ国内では就労する事ができません。日本に帰るかもしくは滞在許可（I-94）が有効な間にビザの変更手続きをしなければなりません。 現在の移民法では滞在許可が有効な間に就労ビザへの変更は可能となっています。<br /><br />E、H、Lなどのビザを取得してアメリカに数ヶ月滞在後（少なくとも60日間）、他のビザに変更する事が可能です。ビザ変更の申請書を提出し、許可が出次第、雇用を受け入れる事ができます。<br /><br />但し、アメリカ国内でビザの変更をするこの方法には制限があります。 この滞在資格（ステータス）変更は、滞在許可書（I-94）にのみ記録されることになります。 一度アメリカを離れると、I-94と共にその滞在資格変更は失効します。アメリカに再入国する際には、米国大使館／領事館で、変更後のビザを取得しなければなりません。<br /><br />この手続きはとてもわかりにくいので、例を使って説明してみましょう。<br /><br />パスポートの中に押されているビザは、アメリカへの入国パス（entry pass）です。アメリカ入国の際、入国パスを見せることによって滞在許可書(I-94)が発行されます。 アメリカに滞在する限り、有効な滞在許可書（I-94）を持っていなければなりません。アメリカに入国すると、入国パス（パスポートに押されているビザ）は無関係になります。 たとえ入国パスが無効になっても、滞在許可書 （I-94）の滞在期限が有効であるならば、アメリカに滞在出来ることになります。</p>','4ce29c260f26c239e112197f023c6b0c','','2010-11-11 01:48:43',62,1),(113,2,19,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:48:43',62,1),(114,2,19,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:48:43',62,1),(115,2,19,'content','title','ビザの変更','af0b4100f8c9f4df83e8d4af6ce10bde','','2010-11-11 01:48:43',62,1),(116,2,20,'content','title','ビザの更新','6d55cd471054abed66aafd799323f4f7','','2010-11-11 01:56:05',62,1),(117,2,20,'content','introtext','<p>かつては、アメリカ国内で可能だったビザスタンプの更新も、安全面の理由からできなくなってしまいました。現在は自国のアメリカ大使館/領事館のみでの手続きとなりました。</p>','8cf212e6794a1805eeae998e269c86ea','','2010-11-11 01:56:05',62,1),(118,2,20,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:56:05',62,1),(119,2,20,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:56:05',62,1),(120,2,21,'content','title','その他のアメリカ大使館','665c6eace300138d6392d8d79cdd70a3','','2010-11-11 01:55:08',62,1),(121,2,21,'content','introtext','<p>状況によっては、ビザスタンプの申請、変更手続きをメキシコやカナダなどのアメリカ大使館/領事館で行うことが可能です。現在のところ､特別な国務省のウェブサイトでのみ予約設定する方法がとられています。ビザスタンプの申請を第三国（アメリカまたは日本以外の国）で行う場合は、それぞれの国のアメリカ 大使館・領事館では一定の基準を設けていますが、ほとんどのアメリカ大使館/領事館では基本的に受付けてはおりません。この一定の基準については、各国の アメリカ大使館/領事館のウェブサイトに掲載されています。</p>','2c7cea99a74936e3cccb7e2d85d6cb6c','','2010-11-11 01:55:08',62,1),(122,2,21,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:55:08',62,1),(123,2,21,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:55:08',62,1),(124,2,22,'content','title','ブランケット Ｌ－１ビザ','df2e1a7ea13c55f1c86bb97d29471454','','2010-11-11 01:48:24',62,1),(125,2,22,'content','alias','blanket-l-1-visas','8a392d5b1bef284fc328aacc5385f8be','','2010-11-11 01:48:24',62,1),(126,2,22,'content','introtext','<p>L-1ビザを頻繁に利用している会社、もしくは国際的大企業である会社は、「ブランケットL-1ビザ」での申請を行うことができます。アメリカ国内に3か 所以上の支店、子会社、関係会社（同一の株主構成の会社）がある場合で、過去12ヶ月の間に、少なくとも10人のL-1ビザ社員をアメリカに転勤させてい るか、または、子会社連結決算で＄25,000,000ドル以上の売上がある場合、もしくは1,000人以上のアメリカ人従業員を雇用している場合、総括 的（ブランケット）L-1ビザの申請をする資格があります。</p>\r\n<p>申請の際には、ブランケットL-1ビザの申請資格があることを証明する書類を提出します。許可されると、ビザは３年間有効なので、交替社員が個々でＬビザの申請をする必要はありません。</p>','235e4f894c08cf6fe5d75e4ef7e9cdf4','','2010-11-11 01:48:24',62,1),(127,2,22,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:48:24',62,1),(128,2,22,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:48:24',62,1),(129,2,23,'content','title','特別な問題','b5843086d3f8f2640a5a641ea829edf1','','2010-11-29 23:26:23',62,1),(130,2,23,'content','introtext','<p>次項からは、アメリカに住む日本人が直面する、特別な問題、状況について述べることにします。</p>','6542df275e9d4be489eb3ac9847d562d','','2010-11-29 23:26:23',62,1),(131,2,23,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-29 23:26:23',62,1),(132,2,23,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-29 23:26:23',62,1),(133,2,25,'content','title','アメリカ国内旅行','9113f65c544b8d5773ae40cf56da30df','','2015-06-15 20:21:23',62,1),(134,2,25,'content','introtext','<p>アメリカに滞在中は、パスポートを携帯する事をお勧めします。通常、カリフォルニア州の警察は外国人が重犯罪を犯したのでなければ、外国人のビザの身分については問うことはありません。警察官が調べる事は、運転免許証などの有効な身分証明のみです。しかしながら、カリフォルニア州以外の州を旅行する場合は、I-94のオリジナルを携帯したほうがよいでしょう。<br /><br />飲酒運転による有罪の判決がビザの身分に影響するのでしょうか。飲酒運転の結果、人に致傷、または致死させたのでなければ、ビザの身分に影響はしません。一般の規則として、外国人が不道徳な行為（強盗、殺人、暴行、その他）を行い、それが犯罪として認められた場合は、ビザの身分に影響を与えることになります。重罪を起こし刑務所に入ったあとは国外退去処分という罰則となるので充分注意するべきでしょう。</p>','44adf217a14fa7244a0965763dd494ae','','2015-06-15 20:21:23',62,1),(135,2,25,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2015-06-15 20:21:23',62,1),(136,2,25,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2015-06-15 20:21:23',62,1),(137,2,26,'content','title','社員の交代','4ab72d4ecf39af9a0aa5f993219f7acb','','2010-11-29 23:18:31',62,1),(138,2,26,'content','introtext','<p>数年前までは、会社がある一定数のビザを取得していれば、日本に帰国する社員の交替は何等問題なく、ほぼ自動的に認可されていました。しかし、現在は後任 者のビザの発行は自動的には発行されず、場合によっては後任者のビザ取得が全く新しいケースとして扱われるようになりました。  日本のアメリカ大使館／領事館で、社員交替ビザが以前と同じ様に取扱われるのか、又は綿密に調べられるのかは全く不定で、実際に申請を行ってからでなけれ ば分からない状況です。</p>','72e85a279d0a2ec603802522fa83f1ed','','2010-11-29 23:18:31',62,1),(139,2,26,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-29 23:18:31',62,1),(140,2,26,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-29 23:18:31',62,1),(141,2,16,'content','title','雇用に基づく永住権','edad5869a07e6ae3009df2bb7a070cae','','2010-11-11 01:49:50',62,1),(142,2,18,'content','title','日本のアメリカ大使館','ea38340e69bf765d20c4ea8844d46cf4','','2010-11-11 01:56:47',62,1),(143,2,27,'content','title','雇用終了及び雇用変更','2187d6c342da187c92837161dcad52a4','','2010-11-11 01:56:39',62,1),(144,2,27,'content','introtext','<p>全ての非移民ビザ（E、H、L）は、保証人（スポンサー）の会社から解雇された場合、自動的に失効となります。そのビザのまま、アメリカに滞在したり、アメリカ国内を旅行した場合、そのビザの身分に違反したものとみなされます。<br /><br />E、またはLの有効なビザを持ってアメリカに滞在している場合、役職名や職務内容が同じであれば、同じ会社内で別の地域、州に転勤する事は可能です（例えば、ロスアンゼルスからアトランタへの転勤など）。しかし、Eビザを持っている人が現在の会社を辞め、別の日系企業に転勤する場合そのつど移民局からの許可を得なければなりません。</p>','492a2e049eb595c0fb329474ea304a87','','2010-11-11 01:56:39',62,1),(145,2,27,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:56:39',62,1),(146,2,27,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:56:39',62,1),(147,2,28,'content','introtext','<p>昨今、アメリカにある外国企業は激しい経済状況の中でビジネス展開をせざるを得ない状況となっています。このような中、外国企業が勤めなければならないのは、アメリカ人を企業の管理職や非管理職のポジションに採用することです。このような努力 がビザ取得への成果をもたらすのではないでしょうか？</p>','6f4b3b06197630c3e72c23f61e2ff92b','','2015-06-15 20:23:29',62,1),(148,2,28,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2015-06-15 20:23:29',62,1),(149,2,28,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2015-06-15 20:23:29',62,1),(150,2,28,'content','title','アメリカ人従業員','32f282234bcc6598af059d261e3888d0','','2015-06-15 20:23:29',62,1),(151,2,29,'content','title','ビザ対策','74fbae5d0b3c16e1774c5f4dce2c1c36','','2010-11-11 01:56:32',62,1),(152,2,29,'content','introtext','<p>以前は日本の企業において、Eビザのみで必要な日本人の雇用を満たしていたため、ほとんどの日本人は、Ｅビザを保有していました。多くの外国資本企業がこのようにEビザのみを取得していたこともあり、他の種類のビザを取得する事に抵抗を感じていた企業も多かったようです。<br /><br />最近では、希望する数だけのEビザを取得する事が困難となり、管理職のビザ対策を変更することも余儀なくされてきました。今後、取得可能な全ての種類のビザを会社の雇用に必要であれば取得すべきでしょう。つまり、これからは企業内にE、H、Lビザと様々な種類のビザを所持する社員が居てあたりまえとなってきます。同時に、E、H、Lビザを持つ社員の中には、永住権を申請し、取得する方も増えてくるでしょう。</p>','40fba6fbc87434b5bb8da4ef0c59b735','','2010-11-11 01:56:32',62,1),(153,2,29,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:56:32',62,1),(154,2,29,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:56:32',62,1),(155,2,30,'content','title','雇用主制裁','fa21e673fd087cb72874923a3f0409f2','','2010-11-11 01:49:41',62,1),(156,2,30,'content','introtext','<p><span style=\"text-decoration: underline;\"><strong>1986年11月6日以降、\"無資格の外国人\"（Unauthorized aliens）を雇用する事は違法となりました。</strong></span><br />1986年11月6日以降、就労資格を既に失っていたり、また現在就労資格を失っている事を知りながらその外国人を雇用したりする事は違法となりました。 雇用主が従業員の就労資格（work authorization）および身元（identity）確認をする様に定めらた規定に従わなかった場合も違法となります。 全ての雇用主はI-9と呼ばれる書込み用紙（雇用主に発行された新従業員の法的地位を確認する特別用紙）に記入をしなければいけません。<br /><br /><strong>1986年11月6日以前に雇用された個人についてはこの雇用主制裁は適用されません。</strong></p>\r\n<p><strong>身元及び就労資格確認及び記録保管（Verification of Identity and Work Authorization/Record Keeping）</strong><br /><br />雇用主はその外国人の記録書類を調べる事で新従業員の就労資格と身元を確認しなければいけません。 雇用主は、政府から発行された用紙(I-9)により確認を行った証明をしなければならず、これをしなかった場合、偽証罪に問われます。<br /><br /><span style=\"text-decoration: underline;\"><strong>就労資格及び身元確認の証明に必要な書類（Documents Required to Establish Work Authorization and Identity）</strong></span><br />新規雇用された従業員は次に挙げるものを提出する必要があります。</p>\r\n<ol>\r\n<li>米国パスポート；有効期間中の外国パスポートで就労資格スタンプが捺してあるもの；または米国市民権証明書；帰化証明書；外国人永住者カード（グリーンカード）。</li>\r\n或いは、\r\n<li>雇用資格を証明する書類；ソーシャル・セキュリティーカード；米国での出生証明書、または移民局が認めた出生を証明する書類の１つ、及び運転免許証、または移民局が認めた身分証明書を１つ。</li>\r\n</ol>\r\n<p>雇用主は確認書類を最低３年間保管しなければならず、雇用主が誠意を持って確認手続きを行う事は、雇用資格確認規定違反で起訴された場合の抗弁となります。<br /><br /><span style=\"text-decoration: underline;\"><strong>雇用主に対する処罰（Penalties for Employers）</strong></span><br />新しい法律により、無資格の外国人をそれと知りながら雇用した雇用主に対し、次の様な民事罰が科せられることになりました：</p>\r\n<ul>\r\n<li>1度目の違反： 外国人一人につき$250から$2,000の罰金</li>\r\n<li>２度目の違反： 外国人一人につき$2,000から$5,000の罰金</li>\r\n<li>３度目の違反： 外国人一人につき$3,000から$10,000の罰金</li>\r\n</ul>\r\n<p>何度も繰り返し違反を重ねる雇用主に対しては、違反の度に$3,000の罰金、及び/または、６ヶ月の禁固刑が科せられます。 確認記録の保管を怠った雇用主は、一違反につき$100から$1,000の罰金を科される可能性があります。もし、雇用主が、別の区別された部門や事務所を持っている場合で、相互の間に統一管理がなされていない場合、各部門は別途のものとして扱われます。<br /><br />雇用主に対して科せられた、いかなる罰金の支払いに関しても、雇用主は就労者にその支払い、または補償を要求することはできません。<br /><br />法律違反者は、行政裁判官による裁判を受けることになります。 不利な判決は連邦控訴裁判所に控訴する事ができます。<br /><br /><strong>差別は不法（Unlawful to Discriminate）</strong><br />雇用主が雇用に関し、いかなる個人に対しても差別する事は違法です。 従業員が３人以下の雇用主は、この規則から免除されますが、雇用主制裁からは免除されます。<br /><br />合法的な外国人とアメリカ市民権を持つ二人が同等の資格を持っている場合、アメリカ市民権を持つ個人を雇用しても不当ではありません。</p>','fa266a74b44c59b95a15d0a715ac4c3c','','2010-11-11 01:49:41',62,1),(157,2,30,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:49:41',62,1),(158,2,30,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:49:41',62,1),(159,2,31,'content','title','帰化・米国市民権','da911cbbf3c4ecae4908d477f3c32e9b','','2010-11-11 01:54:58',62,1),(160,2,31,'content','introtext','<p>永住者はある一定の条件を満たせば市民に帰化する事ができます。ただし、グリーンカード保有者は、米国市民権の申請を要求されているわけではなく無期限に永住者のままでいることができます。<br /><br />帰化するための条件について</p>\r\n<ol>\r\n<li>法的永住者の身分 − 法的な永住者でなければならない。</li>\r\n<li>居住の継続 − 帰化申請以前にアメリカで継続して最低５年間居住しなければならない。居住の継続とは実際に本人がアメリカにいる事を意味するのではなく、短期間の不在については許されます。米国市民の配偶者の居住継続の条件は３年。</li>\r\n<li>同一州内での居住 − 帰化を申請する州に最低３ヶ月居住していなければならない。</li>\r\n<li>申請者本人の居住 − 要求される居住期間の合計半分の期間アメリカに実際居住していなければならない。ほとんどの外国人は２年半で、米国市民の配偶者は１年半。</li>\r\n<li>英語 − 日常英語を読み、書き、話せなければならない。</li>\r\n<li>米国政府と歴史 − 米国政府と歴史についての基本的な知識を持っていなければならない。</li>\r\n<li>良い道徳的人格 − 良い道徳的人格だという事を示さなければならない。一般的に犯罪活動に関与した者は良い道徳的人格を所有していないとみなされます。</li>\r\n<li>居住の継続 −帰化の申請をしてから米国市民としての実際の許可が下りるまで米国に継続して居住しなければならない。</li>\r\n<li>18歳 −　申請時に最低18歳以上でなければならない。</li>\r\n</ol>\r\n<p>上記の条件を満たす場合、外国人は市民権の申請をする事ができます。</p>','716683a39db3a8c7efca14c2f6bb6224','','2010-11-11 01:54:58',62,1),(161,2,31,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:54:58',62,1),(162,2,31,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:54:58',62,1),(163,2,32,'content','title','家族や結婚に基づいた永住','ae66dc93dd2c2653a0dede1bbc04fb19','','2010-11-29 19:27:26',62,1),(164,2,32,'content','introtext','<p><strong>◇非優先区分</strong></p>\r\n<p><strong><br /></strong>家族が保証人（スポンサー）となった永住権申請の中で、非優先区分の場合、年間の割当数に制限がありません。つまり、非優先区分とは、年間ビザ数制限に関係なく永住権の申請をする事が出来るケースのことです。非優先区分は次に挙げる３つのケースにあてはまります。<br /><br /><strong><span style=\"text-decoration: underline;\">1.　米国市民との結婚</span></strong><br />米国市民と結婚した場合、外国人はその結婚を通して永住権を取得する事ができます。 永住権取得のためのインタビューの時点で、結婚期間が２年以下の場合、条件付きの永住権が与えられます。条件付きの永住権が発行された日から２年後もなおその米国市民との結婚が成立している場合、正式な永住権が発行されます。<br /><br /><span style=\"text-decoration: underline;\"><strong>2.　米国市民の子供（21歳未満）</strong></span><br />21歳未満の外国人の子供は、米国市民である親を通して永住権を取得する事ができます。<br /><br /><span style=\"text-decoration: underline;\"><strong>3.　米国市民の親</strong></span><br />米国市民の親である外国人は、米国市民である子供を通して永住権を取得する事ができます。<br /><br />その米国市民の子供は21歳以上でなければスポンサーになれません。<br /><br /><strong>◇数的に制限のある家族ビザの種類 </strong></p>\r\n<p><br />次に挙げる4つのカテゴリーは、１年間に発行される移民ビザの数が制限されています。永住権取得までの待ち時間はその種類とその外国人の国籍によります。<br /><br /><span style=\"text-decoration: underline;\"><strong>第１優先区分 - 米国市民の子供で未婚の者（21歳以上）</strong></span><br />米国市民の子供で未婚の外国人は米国市民である両親を通して永住権を取得する事ができます。<br /><br /><span style=\"text-decoration: underline;\"><strong>第２優先区分 - 永住者の配偶者及び未婚の子供</strong></span><br />これはさらに２種類に分かれます。 ひとつは永住者の配偶者及び21歳未満の子供に対してのもの、もうひとつは、未婚で21歳以上の永住者の子供に対してのものです。<br /><br /><span style=\"text-decoration: underline;\"><strong>第３優先区分 - 米国市民の子供で既婚の者</strong></span><br />米国市民の子供で既婚の外国人は米国市民である両親を通して永住権を取得する事ができます。<br /><br /><span style=\"text-decoration: underline;\"><strong>第４優先区分 - 米国市民の兄弟や姉妹</strong></span><br />米国市民の兄弟や姉妹である外国人は、米国市民の兄弟や姉妹を通して永住権を取得する事ができます。</p>','0d061117c9d082babb02be7b6a1f9d8b','','2010-11-29 19:27:26',62,1),(165,2,32,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-29 19:27:26',62,1),(166,2,32,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-29 19:27:26',62,1),(167,2,33,'content','title','プレミアム・プロセシング（優先審査サービス）','9e8c392402ad5865977420852c2c440a','','2010-11-24 18:35:25',62,1),(168,2,33,'content','introtext','<p>今般、移民局は通常の方法で申請されたケースよりも優先的に審査を進めてくれる「プレミアム･プロセスシング」というサービスを新たに開始いたしました。 一般の申請料に加え1,250ドルのプレミアム･プロセスシング料を支払うと、申請が移民局に受理された日から15日以内に審査をしてもらえます。現在の ところプレミアム･プロセシングにて申請できるビザの種類はE、L、Hなどです。</p>','adaabdf3cfa72f6342def3549862a4ed','','2010-11-24 18:35:25',62,1),(169,2,33,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-24 18:35:25',62,1),(170,2,33,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-24 18:35:25',62,1),(171,2,3,'content','title','役に立つホームページ','334428b76e6101d20c91eb9cde2fccf8','','2015-06-15 20:28:48',62,1),(172,2,3,'content','introtext','<p class=\"MsoNormal\">米国国務省、ならびに移民局では、アメリカ移民法やビザ申請に関して役に立つホームページを開設しています。</p>\r\n<p class=\"MsoNormal\">移民局のホームページは、<a href=\"http://www.bcis.gov/\">http://uscis.gov</a>で、移民法に関する様々なサービス、恩恵内容、申請用紙、申請場所、最近の審査状況など、詳しい情報を得ることができます。また、移民法に関する法律も詳しく解説されています。</p>\r\n<p class=\"MsoNormal\">米国国務省には、いくつかのサイトがありますが、基本的には、<a href=\"http://www.unitedstatesvisas.gov/\">www.unitedstatesvisas.gov</a>、<a href=\"http://travel.state.gov/\">http://travel.state.gov</a>などがあります。</p>\r\n<p class=\"MsoNormal\">その他、移民法に関し参考になる情報は、<a href=\"http://www.takatalaw.com\">www.takatalaw.com</a>にて、日本語・英語でご案内しております。是非参考にしてください。</p>','9d8eb0b3e6b2776e28a6580448f2595e','','2015-06-15 20:28:48',62,1),(173,2,3,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2015-06-15 20:28:48',62,1),(174,2,3,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2015-06-15 20:28:48',62,1),(176,2,34,'content','title','新移民法（IIRAIRA-96）の主な条項の要約','11faff923dd66d6a1b35c90b6fe58b50','','2010-11-09 10:55:55',62,1),(177,2,34,'content','alias','iiraira-96','bdf9ad7fcf3e7076f29ff2f268df5cc1','','2010-11-09 10:55:55',62,1),(178,2,34,'content','introtext','<p><strong>１９９６年不法移民改正及び移民の責任法（ＩＩＲＩＲＡ - ９６）<br /></strong><br />下記の内容はティモシー高田によって書かれた新移民法の主な条項についての要約である。<br /><br />第２章 外国人の密入国、文書偽造に対する制裁の強化<br />第３章 入国不許可で追放可能な外国人に対する検査、逮捕、拘留、判決、強制送還<br />第５章 外国人に対する利益の制限<br />第６章 その他の規定</p>','c0a6995919798753c54d58e859ab0f85','','2010-11-09 10:55:55',62,1),(179,2,34,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-09 10:55:55',62,1),(180,2,34,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-09 10:55:55',62,1),(181,2,35,'content','title','第２章 外国人の密入国、文書偽造に対する制裁の強化','19a0154a24f41caad65c2ce3cfe89871','','2010-11-11 02:02:33',62,1),(182,2,35,'content','alias','title-ii','6c7163b08cf1990337428e99078cc198','','2010-11-11 02:02:33',62,1),(183,2,35,'content','introtext','<p>第２章 外国人の密入国、文書偽造に対する制裁の強化<br />サブタイトル Ｂ - 文書偽造の阻止<br /><br />第２１２条　文書偽造に対する新民事罰<br />（１）申請書、または書類が虚偽に作成されたことを知りながら、若しくはその事実を十分に考慮せずに、権利取得のため申請書を作成、提出したり、また、そのような申請書作成、提出において他の者を手伝った者や、（２）米国行きの一般航空機に搭乗するため書類を提示後、米国へ向かう途中で、旅行関連書類を破棄した外国人は文書偽造の責任に問われる。 FALSE MAKING（虚偽事実の偽造）の新定義は、1996年9月30日以前に作成された申請書にさかのぼって適用される。<br /><br />第２１３条　移民としての権利取得を目的とする虚偽の申請書の作成者であることの開示を怠った場合の新刑事罰<br />弁護士またはその他の者が、代行料若しくはその他の報酬のために、移民法に基づく権利取得のための虚偽の申請書を作成した役割の開示を怠ったりその事実を隠した場合、最高５年間の禁固刑が科される。 また、その後代行料やその他の報酬の有無に関わらず、そのような一切の文書を作成する事を禁ぜられる。 この条項により有罪判決を受けた者が後に移民に関する権利取得の申請書類を作成したりそれを手伝った場合、代行料やその他の報酬の有無に関わらず、最高 15年の禁固刑が科される。<br /><br />第２１４条　法律や事実に基づく合理的根拠を欠く文書を故意に提出する事に対する刑事罰<br />外国人が法律や事実上の合理的根拠のない文書を、その事実を知りながら移民局に提出する事は違法である。<br /><br />第２１５条　市民権に関する虚偽の申請に対する刑事罰<br />いかなる者でも（１）連邦政府から何等かの受益や、米国における雇用を目的として、自己または他人のために米国市民権や米国籍に関する虚偽の申請をし、また、（２）連邦選挙、州選挙、または地方選挙に投票するため、もしくは投票するための登録を目的として、米国市民権や米国籍に関する虚偽の申請をすることは違法である。<br /><br />第２１６条　外国人が連邦選挙に投票する事に対する刑事罰<br />外国人が連邦政府のいかなる選挙においても投票することは違法である。違反者は罰金及び最高一年の禁固刑を科される。</p>','46e2e408ebf5ea749a709b009b2568c3','','2010-11-11 02:02:33',62,1),(184,2,35,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 02:02:33',62,1),(185,2,35,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 02:02:33',62,1),(186,2,36,'content','introtext','<p>第３章 入国不許可で追放可能な外国人に対する検査、逮捕、拘留、判決、強制送還<br />サブタイトル Ａ - 外国人の強制送還に関する手続きの改正<br /><br />第３０１条　正式な承認なく米国に滞在する者を入国不許可とみなす規定<br />移民法において\"入国許可\"(ADMISSION)とは移民局審査官が外国人を検査し、入国を認めた事を意味する。 \"不法滞在\"者、すなわち滞在許可日数を越えて滞在している者や、検査を経ずに米国国境を不法に越え入国した者で、強制送還手続きが始まる以前に自発的に米国を離れた者は、不法滞在期間の長さにより、定められたある一定の期間米国への入国を拒否される。１８０日以上１年未満の不法滞在をした外国人は出国後３年間入国を許可されない。１年またはそれ以上不法滞在をした外国人は出国後１０年間入国を許可されない。但し、入国を許可されたのち、滞在許可期間内に正当な身分の変更もしくは延長の申請書を提出し、かつ許可なく就労しなかった場合は 、不法滞在期間は最高１２０日まで猶予される。 入国拒否に関する不法滞在期間の計算は１９９７年４月１日より開始される。<br /><br />第３０２条　外国人の検査：入国許可できない外国人の迅速な強制送還<br />ビザ関連書類を持たず、もしくは虚偽の書類を所持して米国に到着した外国人は、迫害の恐れが確かにあること、もしくは亡命を申請する意思を述べない限り審問手続きを経ず、強制送還される。この条項により、空港において米国へ入国しようとする外国人の簡単な入国不許可が可能となる。<br /><br />第３０３条　外国人の逮捕及び拘留<br />ほとんど全ての外国人犯罪者は刑事上の拘禁から釈放後、移民局にて拘留される。 この条項は１９９７年４月１日より有効となる。<br /><br />第３０４条　強制送還手続： 強制送還及び身分の変更の取消、自発的出国<br />現行のDEPORTATIONとEXCLUSIONに別れた二つの審問に替えて、 一つのREMOVAL(強制送還)の審問が設定される。 この条項により自発的出国についても新たな制限が付与された。 REMOVAL手続きにおける自発的出国期間は、以前のDEPORTATIONにおける期間より短かくなり、最高１２０日となる。 この条項は１９９７年４月１日より有効となる。<br /><br />第３０６条　強制送還命令に対する訴え<br />どの裁判所においても亡命許可の場合を除き、裁量的軽減措置の拒否を含むATTORNEY GENERALの裁量的決定や措置に対し見直しを行う管轄権を持たない。<br /><br />サブタイトル Ｃ - 強制送還措置(DEPORTATION &amp; EXCLUSION)の理由の変更<br /><br />第３４１条　移民に対する予防接種の要求<br />一定の病気に対する予防接種の証明を提出しない移民申請者は入国不許可とされる。（但し免除条項あり。） この条項は１９９６年９月３０日以降の移民ビザ申請者や身分変更申請者に適用される。<br /><br />第３４３条　外国人の医療業務従事者に対するの証明書の要求<br />医療業務従事者としての雇用許可を申請する外国人はそれまでの訓練、資格、職歴、適切な英語力を証明する証明書を（COMMISSION ON GRADUATES OF FOREIGN NURSING SCHOOLS若しくはそれに相当する機関から）提出する事を要求される。<br /><br />第３４６条　学生ビザ濫用者に対する入国不許可<br />１９９６年１１月２９日以降に学生ビザを取得したか、またそれ以降にその身分を延長した場合で、私立の小学校や中学、高校に通う非移民の学生がその身分の条件に違反した場合、５年間入国を認められない。<br /><br />第３５２条　米国の納税義務を避ける為に市民権を放棄した者の強制送還<br />１９９６年９月３０日以降米国の納税義務を避けるため、米国市民権を放棄した者は米国から強制送還される。<br /><br />サブタイトル Ｆ - その他の規定<br /><br />第３７５条　身分の変更の制限<br />\"合法的非移民の身分\"を有しない外国人、非移民ビザの条件に違反した外国人、もしくは不法就労した外国人は身分の変更をできない。 但し、外国人は第３７６条に定める＄1,000の手数料を支払えば、永住権保持者への身分変更は可能である。<br /><br />第３８０条　出国の不履行に対する民事的罰金<br />1997年4月1日以降、強制送還の最終命令の対象となった外国人が、出国をせず、また出国を拒否し、期日内に旅行関連書類を申請を行わず、また申請を拒否したり、あるいはATTORNEY GENERAL が指定した時間と場所に強制送還のために出頭しなかったり、出頭を拒否した場合、１日につき＄500までの罰金が課される。<br /><br />サブタイトル Ｂ - その他の雇用者の処罰に関連する規定<br /><br />第４１１条　書類作成要件における法律上の違反に対する責任の制限<br />書類作成上の、もしくは法律上の雇用者処罰の規定違反は、雇用者が雇用証明の規則に誠実に従おうと意図していた場合については免責される。 但し、この免責条項は雇用者が１０日の猶予期間に違反を是正しない場合や、雇用者が常習的に違反している場合には適用されない。 この条項は１９９６年９月３０日以降発生した違反に適用される。<br /><br />第４１２条　雇用者処罰プログラムにおける書類作成その他の変更事項<br />雇用証明に使用されていた帰化証明書、市民権証明書、外国人パスポートは必要書類から削除される。 また、労働許可において確認されていた出生証明書も削除される。 この条項はATTORNEY GENERALの定める時から（但し遅くとも１９９７年９月３０日から）有効となる。</p>','8405e982625ed6bb96ca22c773b33770','','2010-11-11 02:02:40',62,1),(187,2,36,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 02:02:40',62,1),(188,2,36,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 02:02:40',62,1),(189,2,36,'content','title','第３章 入国不許可で追放可能な外国人に対する検査、逮捕、拘留、判決、強制送還','1d9b4548cc454f5edc12dc3aeb274b03','','2010-11-11 02:02:40',62,1),(190,2,36,'content','alias','title-iii','54123ffcf56e3366151c36755b26c0a0','','2010-11-11 02:02:40',62,1),(191,2,37,'content','title','第５章 外国人に対する利益の制限','249a44cae1cff8100065d2f806ca59a3','','2010-11-11 02:02:47',62,1),(192,2,37,'content','alias','title-v','efef1157e4a480c66e6277e8d8b050d7','','2010-11-11 02:02:47',62,1),(193,2,37,'content','introtext','<p>第５章 外国人に対する利益の制限<br />サブタイトル Ａ - 外国人の公的援助受領資格<br /><br />第５０２条　外国人不法滞在者への運転免許証発行の制限に関するパイロットプログラム<br />各州は外国人不法滞在者に運転免許証の発行を拒否する効果をみるための試験的なプログラムを行うことができる。（カルフォルニアでは既に有効なビザのない者への運転免許証発行を行わないプログラムが実施されている。）<br /><br />第５０３条　外国人不法滞在者のソーシャルセキュリティー（社会保障）給付金受領資格喪失<br />米国に不法滞在している外国人は１９９６年１２月１日以降、ソーシャルセキュリティー給付金受領資格を失う。<br /><br />第５１０条　フードスタンププログラムにより現在援助を受けている外国人に関する移行措置<br />現在フードスタンプを受領している\"資格のある\"移民者は少なくとも１９９７年４月１日まではその援助を受けることができるが、１９９７年８月２２日までに援助は停止される。<br /><br />サブタイトル Ｃ - 援助の宣誓書<br /><br />第５５１条　スポンサーによる援助の宣誓書に関する要件<br />永住権を求める外国人のために援助の宣誓書に署名をしたスポンサーは、法的にその外国人を援助する責任を負う。 その外国人がウェルフェアー（生活保護・福祉）や公的援助に頼った場合、スポンサーはその外国人が受領した如何なる給付についても政府機関へ返金しなければならない。スポンサーはその外国人が市民権を取得したり、福祉法に定められている４０四半期の労働を得るまで、その外国人、連邦政府、又は各州政府、及び各州政府の下部機関からこの要件を満たすことを要求され得る。スポンサーとなるには、米国に居住している１８才以上の者で、スポンサー自身の家族及び移民の家族両方について連邦政府指定の貧困レベルの最低１２５パーセントと同額の年収を援助出来なければならない。 スポンサーはＩＮＳ（米国連邦移民局）に引越しの都度通知しなければならず、それを怠った場合には罰金が科される。 この新しい要件は１９９７年４月１日より有効となる。<br /><br />サブタイトル Ｄ - その他の規定<br /><br />第５６４条　ボンド（保証金）を要求するパイロットプログラム<br />５ヶ所のＩＮＳ（移民局）は、援助の宣誓書に加え、外国人及びその扶養家族の受けた生活保護手当の費用を担保するのに十分な額の保証金の提出を要求する事ができる。 この要件は３年後に再検討される。<br /><br />サブタイトル Ｅ - 住宅援助<br /><br />第５７６条<br />連邦政府住宅局より経済援助を受けるには、少なくとも家族のうちの１人の受領資格を絶対的に立証しなくてはならない。</p>','96f590aa9dbe8effa2faac2dfb9601b2','','2010-11-11 02:02:47',62,1),(194,2,37,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 02:02:47',62,1),(195,2,37,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 02:02:47',62,1),(196,2,38,'content','title','第６章 その他の規定 ','4ad8c676c5762748519cc059f28a63c1','','2010-11-11 02:02:53',62,1),(197,2,38,'content','alias','title-vi','d74f067e3265954b127fa1eef567927b','','2010-11-11 02:02:53',62,1),(198,2,38,'content','introtext','<p>第６章 その他の規定<br />サブタイトル Ｂ - その他の移民法の改正<br /><br />第６２５条　外国人学生<br />外国人は公立小学校や成人教育プログラムに通学するためにＦ-１非移民学生ステータスを取得する事は出来ない。公立高校への入学もＦ-１ステータスの合計期間が１年以内でその外国人が教育費を学校に払い戻さない限り禁止されている。F-１ビサ取得後そのような学校へ転校する事はＦ-１ステータスに違反するものと見なされる。この条項は法律制定日（１９９６年１２月１日頃）から６０日間経過後にＦ-１学生ステータスを得た者、もしくはＦ－１ステータスを延長した者に適用する。<br /><br />サブタイトル Ｃ - ビザ申請の処理と領事館員の能率に関する規定<br /><br />第６３２条　滞在期間超過における領事館選択の排除<br />非移民ビザは非移民外国人が許可された滞在期間を越えて滞在した場合、即時無効になる。この条項は１９９６年９月３０日以前、及び以降に発行されたビザに適用される。また、１９９６年９月３０日以降、外国人は許可された滞在期間を超過した場合、米国へ非移民として再入国するには新しい非移民ビザを申請するため自国へ帰国しなくてはならない。<br /><br />第６３３条　ビザ発行手続決定権<br />米国国務省、すなわち外国の米国大使館に勤務する米国領事館員は移民ビザ申請の処理手続や申請書が処理される場所を決定する絶対的権限を有する。</p>','fe0f58c9620e735b973281e7a642d76e','','2010-11-11 02:02:53',62,1),(199,2,38,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 02:02:53',62,1),(200,2,38,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 02:02:53',62,1),(201,2,39,'content','title','「財産設計」　はじめに','fa3fcab8bd25b44c599d9d012e2499e6','','2010-11-29 23:43:51',62,1),(202,2,39,'content','alias','introduction-to-estate-planning','c11a580ec3f7c166eb4e4d26ac3e5f61','','2010-11-29 23:43:51',62,1),(203,2,39,'content','introtext','<p>皆さんは、永住権を取得してアメリカにやって来られました。あるいは御両親が永住権を取得してやって来られたかもしれません。この国は誠にチャンスと自由の国であり、皆さんと御家族の方々は、そのチャンスを活かして、この国で成功して来られたわけです。そして今、ささやかな富を、あるいは大きな財産を築かれました。この財産は、皆さんが今まで一生懸命に働いて来られた努力の賜物です。<br /><br />しかし、もしここで貴方が亡くなった場合はどうなるのでしょうか。あるいは御両親が亡くなった場合はどうでしょうか。亡くなった方の遺産の相続には、どういう手続きが必要なのでしょうか。相続税はどうなっていて、誰が支払うものなのでしょうか。また費用も時間もかなりかかる検認という手続きにおいては、裁判所に出頭しなくてはなりませんが、どうすれば良いのでしょうか。遺言とは正確には何の事で、どういう働きをするのでしょうか。<br /><br />このホームページでは、こうした様々な問いに基本的なお答えをするために書かれました。そして、一般の読者の皆様に分かりやすいように書かれています。</p>','a597dbca904d475d2cbe7155d7598306','','2010-11-29 23:43:51',62,1),(204,2,39,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-29 23:43:51',62,1),(205,2,39,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-29 23:43:51',62,1),(206,2,40,'content','title','著者について','6eed731834d1a6ec0c5527ae79b55b00','','2010-11-10 00:13:43',62,0),(207,2,40,'content','alias','about-the-author-timothy-d-takata-esq','2db6cecd025407aae623fdffc6482ca0','','2010-11-10 00:13:43',62,0),(208,2,40,'content','introtext','<p>ティモシ－ Ｄ．タカタ。日系三世で、イリノイ州シカゴ出身。カリフォルニア州立大学ロスアンジェルス校 （UCLA）に学び、工学（エンジニアリング）の学士を取得。その後、ロヨラ大学ロ－スク－ルに学び1974年卒業。相続、贈与及び財産設計を専門にして 20年以上になる。現在カリファルニア州ロサンジェルス及びト－ランスに法律事務所を持ち、相続、財産設計、移民法、会社設立を専門に活躍中。</p>','f5538e53930d44b2a0f52c65f97916d6','','2010-11-10 00:13:43',62,0),(209,2,40,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-10 00:13:43',62,0),(210,2,40,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-10 00:13:43',62,0),(211,2,41,'content','title','もしアメリカで死んだら？','936fae11571f9dec2ff5cae82dfe0865','','2013-06-07 20:00:58',62,1),(212,2,41,'content','alias','what-happens-if-a-person-dies-while-living-in-america','3113a43cce396068c9e3126b2dca86f9','','2013-06-07 20:00:58',62,1),(213,2,41,'content','introtext','<p>州により、そこに住む住民の死に関する規定は異なりますが、ほとんどの州に共通している規定も多くあります。カリフォルニア州では、故人（decedent デシ－デントといい、亡くなった人という意味です）に関する規定はカリフォルニア州検認（プロベイト）法により定められています。<br /><br />人が死亡した場合に、しなければならない事は大きく分けて二つあります。一つは、個人の所有していた全ての財産（動産、不動産を含む）に対する権利（所有権）を法的に相続する資格のある人の名義に変える事です。もう一つは、相続人（法的に故人の遺産を相続する者）は相続税を払わなければなりません。<br /><br />では相続税とは何でしょうか。詳細は後で説明しますが、一般的にいうと資産が5,000,000ドル（2013年）を超える全ての財産が課税対象となり、相続税支払い義務が課せられます。ただし、2013年に可決された法律により、2013年と翌年以降の相続税の控除額は$5,000,000ドルに定められました。</p>','0dffae1c072334752aa4cfc62fc7a4c0','','2013-06-07 20:00:58',62,1),(214,2,41,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:00:58',62,1),(215,2,41,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:00:58',62,1),(216,2,42,'content','title','遺言（ウィル）とは？','8ee74f8ca7d58aa39b5e5aa3c5188963','','2010-11-29 23:56:28',62,1),(217,2,42,'content','alias','what-is-a-will','6839705a4cc1579cb077f996cc88b69b','','2010-11-29 23:56:28',62,1),(218,2,42,'content','introtext','<p>遺言とは法律上の書類で、もし貴方が亡くなられた場合、貴方の遺産をどうするかを書いたものです。きちんと法に従って書かれていなければ無効となります。カリフォルニア州では遺言には18才以上の（利害関係の無い）証人を二人必要とします。<br /><br />遺言にはいったい何が書いてあるのでしょうか。遺言には貴方が亡くなられた場合に財産をどう分配するかが書かれています。これは、貴方の生存中は何の法律上の効力もなく、生存中に取り消し、または変更する事が出来ます。たとえば、宝石類を娘に、車を息子に、預金を両親に、家を配偶者に譲る、といったように遺言に書くことができます。また、財産が確かに遺言通り分配されるよう「遺言執行人」（Executor）を指定します。誰に「遺言執行人」になってもらうかは、貴方が決めます。通常、遺言の用意は貴方に代わって、弁護士が行います。<br /><br />但し、この他にカリフォルニア州や他の州で認められている「自筆遺言」という遺言があります。これは ｢自筆」で書かれ、署名され、日付けを入れられた物で、合法とみなされています。では、遺言を書かない場合はどうなるのでしょうか。遺言を書かずに亡くなられた場合には貴方の遺産は検認（プロベイト）法の規定により、分配されます。通常、貴方の遺産は配偶者に譲られます。配偶者がいなければ子供達に均等に配分されます。配偶者も子供もいない場合は両親に、両親がいなければ孫にという具合です。もし上記の方法が意にかなったものでないならば遺言を作成するべきです。たとえ上記の分配方法が意にかなったものであったとしてもこのウェブサイトで後ほど説明する理由のため、やはり遺言を作成されるべきです。</p>','9aa5f878c82861025d35ff4b4b2dc353','','2010-11-29 23:56:28',62,1),(219,2,42,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-29 23:56:28',62,1),(220,2,42,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-29 23:56:28',62,1),(221,2,43,'content','title','相続手続き（検認/プロベイト）とは？','04f6b7e40a89eced3bf0e24db7149d05','','2010-11-30 00:04:17',62,1),(222,2,43,'content','introtext','<p>プロベイトとは、所有権の名義変更と相続税の支払い手続きをさす法律用語です。これは通常、裁判所での手続きが必要です。裁判所の手続きというのは、色々な理由から、敬遠されるものです。第一には、内容が公けになるという事があります。故人の財産に関する記録は公なものとなります。第二に、時間がかかります。裁判所の検認手続きは、遺産（遺産とは故人の総資産の事です）の額や複雑さにより異なりますが、通常約ー年、あるいはそれ以上かかるのです。また、相続検認手続きには、費用もかかります。およそ遺産総額の２％から４％の費用がかかります。たとえば遺産が500,000ドルであれば、検認の費用は10,000ドルから20,000ドルあるいはそれ以上かかる事もあります。<br /><br />検認は何故必要なのでしょう？合有財産の場合を除き、ある財産を故人から相続人へ法的に譲渡する方法は、検認裁判所を通じるしかないのです。これは、不動産、銀行預貯金、株券、自動車、その他の財産についても同じ事です。<br /><br />但し、カリフォルニアでは、特別な法律により、検認手続きを経ることなく、銀行預金を含む100,000ドル以下の動産を相続人に譲渡することが認められています。<br /><br />言うまでもなく、きちんと財産設計を行う事により、この煩雑で費用のかかる検認手続きを回避する事が出来ます。</p>','e7efc780dbf03119c2484a03d0f62719','','2010-11-30 00:04:17',62,1),(223,2,43,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-30 00:04:17',62,1),(224,2,43,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-30 00:04:17',62,1),(225,2,43,'content','alias','what-is-probate','f469a62fd421aed58c1b62f3b46e8f8c','','2010-11-30 00:04:17',62,1),(226,2,44,'content','title','財産（エステイト）とは？','b92337e11948e293f789d2a70d35fc54','','2013-06-07 20:02:40',62,1),(227,2,44,'content','alias','what-is-an-estate','2f87824d022d0a179631a1c87c8d7e1e','','2013-06-07 20:02:40',62,1),(228,2,44,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:02:40',62,1),(297,2,66,'content','title','カリフォルニアにおける会社設立','042dde88088684b2b69d6810f9554e87','','2010-11-29 23:18:20',62,1),(298,2,66,'content','alias','incorporation','699a8281e9fb9cfd4c0d7c94c073bab2','','2010-11-29 23:18:20',62,1),(299,2,66,'content','introtext','<p>このセクションでは、カリフォルニアで会社を設立する基本的手続きについて説明します。会社設立の手続きは、州によって異なります。<br /><br /><strong><span style=\"text-decoration: underline;\">社名</span></strong><br />最初の手続きは、社名を確保することです。カリフォニアには何十万もの会社が存在するため、使用できない名称も多い。従って、まずはじめに、その社名が使用可能か調査する必要があります。社名が使用可能な場合、通常６０日間カリフォニアのSecretary of Stateにおいて社名を確保します。<br /><br /><span style=\"text-decoration: underline;\"><strong>会社定款</strong></span><br />社名を決定した後、会社定款を作成し、カリフォルニアのSecretary of Stateに提出します。<br /><br /><span style=\"text-decoration: underline;\"><strong>最初の取締役会</strong></span><br />会社定款をカリフォルニアのSecretary of Stateに提出した後、最初の取締役会を開催し、取締役及び会社役員の選任、株式発行の承認、会社規則（by-laws)の採択、会社の住所、銀行口座の決定、その他の事項の決定を行います。<br /><br /><span style=\"text-decoration: underline;\"><strong>税務申告番号</strong></span><br />会社定款を提出後、連邦税務申告番号(Federal Tax Identification Number)を取得します。<br /><br /><span style=\"text-decoration: underline;\"><strong>株式発行</strong></span><br />取締役会により最初の株式発行が承認された後、会社が株式を発行します。株主は資本金を会社に払い込みます。その場合、株式を発行する前に Department of Corporationsより許可を得なければいけません。但し、株主が３５人以下である場合、より簡単にカリフォルニア会社法§25102(f)にもとづき、Department of Corporationsに登録することにより株式を発行することができます。<br /><br /><span style=\"text-decoration: underline;\"><strong>営業許可</strong></span><br />多くの市において、会社のある市の営業許可を取得することが義務づけられています。<br /><br /><span style=\"text-decoration: underline;\"><strong>販売許可</strong></span><br />カリフォルニアで商品の販売を行う場合、State Board of Equalizationから販売許可を得なければいけません。また、商品の販売に伴ってカリフォルニアの消費税を支払う義務が生じます。<br /><br /><span style=\"text-decoration: underline;\"><strong>会社設立の完了</strong></span><br />会社定款、最初の取締役会、株式発行の完了により、会社設立の基本的な手続きは完了します。しかしながら、存続する事業として会社を設立するには、その業種により、他の事項も行う必要があります。<br /><br />尚、本文はカリフォルニアにおける基本的な会社設立手続きを説明したものであり、完全な会社設立ガイドを意図したものではありません。実際に会社を設立する場合には、弁護士及び会計士に相談することをおすすめします。</p>','5f92b9dfe66ea399d98f614d25c5713b','','2010-11-29 23:18:20',62,1),(230,2,44,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:02:40',62,1),(231,2,45,'content','title','財産設計（エステイト プランニング）とは？','08b2f92404d3dc2c4b9962d9ac94c9aa','','2010-11-30 00:29:17',62,1),(232,2,45,'content','alias','what-is-estate-planning','cab1ea5652257c3f3988cb00443d0df7','','2010-11-30 00:29:17',62,1),(233,2,45,'content','introtext','<p>財産設計とは、生存中に自分の財産に対する計画を立て、検認手続きを受けなくても良いように、また相続税を、出来るだけ少なく、あるいはまったく支払わずに済むようにする事をいいます。これは特別な遺言や信託（トラストといい、これについては後で説明します）を作成する事や財産の所有権名義を書き換えたり、その他の生存中するべき計画を行うことです。</p>','f97e22fbad22f710bba32021e719c6c7','','2010-11-30 00:29:17',62,1),(234,2,45,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-30 00:29:17',62,1),(235,2,45,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-30 00:29:17',62,1),(236,2,46,'content','title','合有財産（ジョイント テナンシ－ プロパティ－）','5d4c2cf7cbd324ace1dc83d48d4c399b','','2010-11-29 18:58:15',62,1),(237,2,46,'content','alias','joint-tenancy-property','a85fcb45b5151d54653f8ae981a29839','','2010-11-29 18:58:15',62,1),(238,2,46,'content','introtext','<p>合有財産（Property in Joint Tenancy）とは何でしょう？これは、単に財産を所有する一つの形です。つまり、生存者権（Right of Survivorship）という財産保有の方法です。例えば、当事者Ａ，Ｂ，Ｃが三人で、ある財産を合有により所有しているとします。すると、仮にＡが亡くなった場合、ＢとＣがその財産を所有することになります。そして次に、Ｂが亡くなるとＣはその財産を一人で所有する事になります。最後に生き残った者が、その財産を全て所有するのです。<br /><br />この財産の合有とういう形態は、不動産、銀行預金、株券や公社債、自動車等を所有するのに用いる事が出来ます。財産の合有は、俗に「貧乏人の」財産設計と呼ばれています。というのは、合有している財産は正式に裁判所の手続きにより検認を受ける必要がないからです。つまり、裁判手続き費用を節約出来るという事です。<br /><br />但し、ある程度まとまった資産のある方には、財産の合有は適当ではありません。まず、合有にて財産を所有すると税金における利点（Tax Benefit）を大幅に失う事になります。また、財産設計としての遺言や信託をお持ちの場合にはそれを危うくする可能性が生じます。というのは、合有財産は、遺言や信託の対象にならないからです。</p>','bc34a6eea666090fdfa350e45aa26621','','2010-11-29 18:58:15',62,1),(239,2,46,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-29 18:58:15',62,1),(240,2,46,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-29 18:58:15',62,1),(241,2,47,'content','title','相続税（デス タックス）','53bcaa721518fae9c3464e00ab916fb9','','2013-06-07 20:03:36',62,1),(242,2,47,'content','alias','death-taxes','7d5a60c39373fd371773ed26c67b1a48','','2013-06-07 20:03:36',62,1),(243,2,47,'content','introtext','<p>人が亡くなると、相続税を支払わなければならない場合があります。これは、正式には連邦相続税（Federal Estate Tax）といいます。ほとんどの州にも支払わなければならない相続税がありますが、こちらは連邦相続税と比べると、かなり少ない額です。<br /><br />財産が$5,000,000 ドル（2013年の場合）を超える場合、相続税を支払う必要があります。$5,000,000ドルを越える額についての税率は、37％から55％の間で異なります。例えば、仮に$6,000,000ドルの財産を所有しているとし、貴方が2013年に亡くなった場合、およそ $450,000ドルの相続税を払わなければなりません。<br /><br />法律では、死亡の日から９ヶ月以内に相続税申告書フォーム７０６を提出し、相続税申告をする事が義務付けられています。その時に相続税の支払いもしなくてはなりません。この相続税申請書を正当な理由なく提出しなかったり、相続税を支払わない場合は、多額の罰金が科せられます。通常、相続税の申告書は、弁護士あるいは会計士が作成します。</p>','4796105a81669de146d690e20e248457','','2013-06-07 20:03:36',62,1),(244,2,47,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:03:36',62,1),(245,2,47,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:03:36',62,1),(246,2,48,'content','title','共有財産（コミュニティ－ プロパティ－）','b0d9e779aa1a134c1815a214f57a7f75','','2010-11-30 00:15:30',62,1),(247,2,48,'content','alias','community-property','7f27fdb01bdb4b45134c8defafdea0e0','','2010-11-30 00:15:30',62,1),(248,2,48,'content','introtext','<p>カリフォルニア州では、夫婦で所有している財産は共有財産と呼ばれます。遺言の無い場合に、夫婦のうち一方が亡くなると、生き残った方が亡くなった配偶者の財産を相続します。故人が遺言を用意していた場合には、遺言により、故人は共有財産の半分（故人の所有分）を誰にでも（例えば、妻の代わりに子供達）に残す事が出来ます。但し、生き残った配偶者は共有財産のうち半分を自分の財産として所有し続けることができ、故人である配偶者は遺言の中でもう一方の配偶者の所有する分を他の者に与えることは出来ません。もちろん夫が遺言で、自分の所有する共有財産を妻に残すことも可能であり、その場合夫の死後、妻は共有財産の全部を所有することになります。これは、妻が先に亡くなって夫が生き残った場合でも同じです。</p>','b0b11d784c7020f492403c3eb586d65e','','2010-11-30 00:15:30',62,1),(249,2,48,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-30 00:15:30',62,1),(250,2,48,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-30 00:15:30',62,1),(251,2,49,'content','title','婚姻控除（マリタル ディダクション）','71e6579925edb1dab5e4216e8c966375','','2013-06-07 20:04:33',62,1),(252,2,49,'content','alias','the-marital-deduction','f58a3b70a694f5cd4428786dc2339966','','2013-06-07 20:04:33',62,1),(253,2,49,'content','introtext','<p>仮に夫が先に亡くなって、自分の財産を全て妻に残した場合は、婚姻控除と言う特別な規定により、夫の死に際して相続税を支払う必要はありません。これは財産が$5,000,000 ドル（2013年）を超える場合でも同じです。例えば、夫婦が$10,000,000ドルを超える財産を共有している場合に、夫が先に亡くなったとします。夫は共有財産の自己の持ち分である半分に対して$5,000,000ドル（2013年）まで控除を利用できます。生存中の妻に$5,000,000ドル（2013年）の控除額を超える夫の全財産が残される限り、婚姻控除を利用すればまったく相続税は生じません。<br /><br />ただし、その後生き残った妻が亡くなると今度は相続税が課せられます。妻の遺産が$5,000,000ドル（2013年）を超える場合、相続税を払わなければならないのです。仮に妻の遺産が$10,000,000ドルとすると相続税はおよそ$2,200,000ドルになります。しかし、この例の場合にはきちんとした財産設計を行うことにより、相続税の支払を少なくするか、あるいは相続税を支払わずに済ませることが可能です（財産設計信託に関する記述をお読みください）。また、この婚姻控除は、妻が亡くなった場合にも適用されます。</p>','d4fbaf7be067420745ca5f4c36cc53d3','','2013-06-07 20:04:33',62,1),(254,2,49,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:04:33',62,1),(255,2,49,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:04:33',62,1),(256,2,50,'content','title','信託（トラスト）とは？','0fdbdfa6888b300f1c9f7fad01fdc1f4','','2010-11-30 00:26:42',62,1),(257,2,50,'content','alias','what-is-a-trust','eafac988aa0f1e9c1c9f05aff41e5c44','','2010-11-30 00:26:42',62,1),(258,2,50,'content','introtext','<p>信託とは、ある自然人（実在する人間）のために財産を所有する役目をはたす人工的な人間あるいは機関と考えると分かりやすいと思います。ある点では法人と似ていますが、他の点では大きく異なります。<br /><br />信託を設定するには、三人の当事者を必要とします。先ず、委託者（settlor）、つまり信託を作成する人です。これは夫婦<br />で委託者になることも出来ます。<br /><br />次に、信託管理人（trustee）。これは法的に信託財産の管理にあたる責任を負う者です。信託管理人は、専門の信託管理人、例えば銀行といったところがなることもあります。また、委託者が同時に信託管理人になることもできます。例えば、信託を作成する委託者である夫婦が同時に信託管理人になることができます。夫婦の一方が亡くなると、通常、生き残った方が唯一の信託管理人となります。場合によっては、追加の信託管理人が指名される事もあります。生き残った配偶者も亡くなった場合には継承する信託管理人が指名されます。<br /><br />信託の第三の当事者は、受益者（beneficiary）です。受益者は複数であることもあります。受益者は、信託から生じる収入利益を受ける者で、委託者の意図次第で信託の基本財産（元本）を引き出す権利を持つこともあります。委託者が同時に受益者であることも可能で、上記の例で同じ夫婦が自分達の信託の受益者になることも出来るのです。<br /><br />実際の信託契約書とは、信託に関する規定が記載された長い書類です。この規定の多くは委託者の意向を反映するように個々の事情に合わせて作成されます。例えば、よくあるのは、信託の委託者である夫婦が生存中、信託管理人と受益者でもあるという形です。この場合、自分達で信託財産を管理することができます。夫婦の一方が亡くなると、生き残った配偶者は信託管理人として継続し、信託を管理し、信託から生じる収入を得る権利も有しています。その後、生き残った配偶者が亡くなった場合、信託財産を管理するために新しい信託管理人が指名されます。通常、この場合新しく指名された信託管理人は、故人となった夫婦の未成年の子供達を信託財産からの収入で養う役目を果たします。子供達が成人に達し、あるいは信託に規定された年齢に達した時点で、信託管理人は残りの信託財産を子供達に分配します。<br /><br />もちろん他にいくつもの違った形の信託を作成することが可能であり、そこが信託の利点の一つなのです。信託の委託者は限られた範囲の中でなら、信託財産の取り扱いについて独自の規定を設定する事が可能です。<br /><br />ではなぜ信託は必要なのでしょうか？信託を設定するには二つの大きな理由があります。第一に財産設計信託を設定することで主要な相続税における優遇措置を利用できます。第二に信託を利用すれば検認手続きにかかる費用のほとんどを払わずに済むことが可能です。</p>','e5d3a865a62ebe5179175272868ecc97','','2010-11-30 00:26:42',62,1),(259,2,50,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-30 00:26:42',62,1),(260,2,50,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-30 00:26:42',62,1),(261,2,59,'content','title','財産設計信託（エステイト プランニング トラスト）','6924dfbe51615eeac5c9434b5908c712','','2013-06-07 20:06:48',62,1),(262,2,59,'content','alias','the-estate-planning-trust','d9bcbe3696abed826ed951aa1cbc6c3f','','2013-06-07 20:06:48',62,1),(263,2,59,'content','introtext','<p>信託を作成するには二つの方法が有ります。一つは遺言信託（Testamentary Trust）といい、遺言の中に組み入れる方法で、信託は本人の死後でなければ有効になりません。もう一つの方法は、生存中に生存者信託（Living Trust）を設定し、財産を信託に入れる方法です。生存者信託は、通常解除することが可能です。つまり夫婦二人とも生存中に信託財産の一部、あるいは全部を引き出すことが出来るという意味です。遺言信託（遺言に組み入れた信託）と生存者信託の一番の大きな違いは、生存者信託では検認手続き費用の支出を避けることができますが、遺言信託ではそれができないことです。<br /><br />財産設計信託を利用すれば、多額の相続税を節約する事が出来ます。この種の信託は通常Ａ－Ｂ信託と呼ばれ、遺言信託でも生存者信託でも作れます。たとえば、夫婦二人で$10,000,000ドルの財産を所有している夫婦が、信託を作成したとしましょう。この例では、夫婦は委託者であり、信託管理人であり、受益者でもあるとします。二人が生きている間は、信託は解除可能、つまり取り消すことが出来ます。ところが、夫が死亡した場合、信託は解除不可能、つまり取り消すことは出来なくなります。信託Ａは共有財産のうちの妻が所有する半分です。妻は信託Ａから生じる収入の全てを得、またその基本財産（元本）を引き出すことも出来ます。信託Ｂ（共有財産のうち、夫の半分）については、通常、妻はそこから生じる収入を得ることは出来ますが、基本財産を引き出す権利は制限されています。妻は自分の死後信託Ａの財産を相続する者を指定することも含めて基本的には信託Ａのすべての財産を管理することができます。しかし、信託Ｂについては、夫が生存中に決定した信託に関する指示に従って管理されます。通常、妻の死後信託Ｂの財産は子供達に残すと規定されます。<br /><br />なぜこの様に信託を作成するのでしょうか？それは税金のためです。夫婦が上記の様に信託を作成した場合、生き残った妻が亡くなった時点で信託Ｂに対して税金がかからないのです。（共有財産に関する記述をご覧下さい。）信託がなければ、夫が亡くなった時に夫の全財産は妻の物になり、妻の財産は$10,000,000ドルになります。特別な相続税に関する規定（婚姻控除）により、夫の死亡時に相続税は発生しません。しかしながら、妻の死亡時には$5,000,000ドル（2013年）を超える財産については全額、相続税がかかります。この例ですと、$5,000,000ドルが相続税の対象となってしまうわけです。これに対する税金はおよそ$2,200,000ドルとなります。これはかなりの金額です。<br /><br />但し、Ａ－Ｂ信託を作成しておけば税金を支払わずに済みます。つまり約$2,200,000ドルの節約になるわけです。また、生存信託を設定すれば、約$300,000ドル以上の検認手続費用を節約することができます。つまり、財産設計信託を設定することは夫婦にとって$2,500,000ドルを節約する可能性を意味します。国税庁（IRS）への税金及び検認手続き費用として支払われる$2,500,000ドルを子供達に残す事が出来るのです。<br /><br />但し、信託には欠点もあります。夫婦の一方の死亡した後は、信託について別途税務申告書を提出する必要があります。また、会計士、弁護士費用、管理費用といった信託の維持に対する費用がかかります。しかし、多額の税金を節約できる利点を考えれば、信託の総合的な利点は些細な欠点を大きく上回るものです。</p>','8a538d84ef9b810b17f9df36d7f69aeb','','2013-06-07 20:06:48',62,1),(264,2,59,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:06:48',62,1),(265,2,59,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:06:48',62,1),(266,2,60,'content','title','信託管理人の選択','b9904918e9dd6c098a99a110dda0f0f5','','2010-11-10 00:30:30',62,1),(267,2,60,'content','alias','selection-of-trustee','38cf16ec6d8deec42ccee081d626a17f','','2010-11-10 00:30:30',62,1),(268,2,60,'content','introtext','<p>典型的な合有生存者信託（Joint living trust）を作成する際は、通常夫と妻が最初の信託管理人となります。夫婦は信託管理人として信託財産を完全に管理します。夫婦のどちらか一人が死亡した場合、生き残った配偶者が唯一の信託管理人となるのが一般的です。<br /><br />夫と妻が共に死亡した場合は、通常、信託は解消され、信託財産はこの夫と妻の成人した子供達に与えられます。夫婦がともに死亡した時点で子供がまだ未成年の場合は、通常信託は継続されます。また夫と妻の死亡後、成人した子供が３０歳あるいは３５歳といったある一定の年齢に達するまで継続する信託もあります。<br /><br />夫と妻の死亡後も信託が継続する場合は、後継する信託管理人が指名されなければなりません。後継する信託管理人は通常夫と妻により前もって決められ、信託契約書に指定されます。兄弟姉妹のような近親者が選ばれることが多く、場合によっては夫婦の成人した子供が指名されることもあります。しかし信託は個人的ものであり、原則として裁判所の審査を受けることはないため、近親者や成人した子供を信託管理人に指名するのは望ましくないこともあります。個人の信託管理人が信託財産を浪費したり悪用したりすることもあり得ます。あるいは、不適当もしくは軽率な投資を行うことも考えられます。通常の信託は裁判所により管理されることはないため、責任ある正直な信託管理人を指名することは非常に重要です。<br /><br />従って、法人の信託管理人が指名されることが多くあります。これは通常、信託管理を専門に行う信託部門がある銀行です。大きな銀行の信託部門は一般に専門的で適切な信託業務を行っています。法人の信託管理人を利用する利点は、公平で専門的なサービスが得られる点です。法人の信託管理人が残された配偶者あるいは成人した子供と共に共同信託管理人として指名される場合もあります。これは残された配偶者や成人した子供が株、不動産といった信託財産の管理に経験がない場合、特に重要です。  <br />継承する信託管理人は最終的には夫と妻の意向により決定され、その決定は信託契約書に規定されます。</p>','c738d6d993df836e9ae3652c1daabd03','','2010-11-10 00:30:30',62,1),(269,2,60,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-10 00:30:30',62,1),(270,2,60,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-10 00:30:30',62,1),(271,2,61,'content','title','生命保険（ライフ インシュランス）','a91a7600f6af9870aecaeec50f00562d','','2013-06-07 20:08:01',62,1),(272,2,61,'content','alias','life-insurance','35b50fdd7eeb45ce745bff702def0002','','2013-06-07 20:08:01',62,1),(273,2,61,'content','introtext','<p>生命保険は、おそらく財産設計の上でもっとも重要なものと言えるでしょう。生命保険により、現金を財産として保有することができます。いくつかの理由により、財産が現金を含んでいる必要があります。第一に相続税を支払うために必要となる可能性があります。$10,000,000ドル（2013年の場合）の財産を持つ夫婦で財産設計信託を設定していない場合、生き残った配偶者が死亡した時点で相続税と検認費用に約$2,200,000ドル支払わなければなりません。また、夫婦で$10,000,000ドル（2013年の場合）を超える財産を有する場合は、相続税を支払う必要があります。この$10,000,000ドル（2013年の場合）を超える財産に対する財産設計はここでは説明し切れません。もし現金がなければ財産のうちの何か資産を売却し、このような費用の支払いに当てなければなりません。生命保険に入っていれば、故人の妻や子供たちの生活費、学費、その他の費用を賄うこともできます。<br /><br />生命保険には大きく分けて三つの種類があります。一つは定期生命保険（Term Insurance）といい、被保険者が死亡すると、額面通りの保険金が出るものです。掛け金も三種類のうちで一番低く、最も費用のかからない保険でもあります。次に終身生命保険（Whole Life Insurance）があります。この保険の掛け金は少し高くなりますが、保険金価値（Cash Value）を積み上げていくもので、仮にこの保険を途中で解約しますと、契約に基づいて保険の現金価値の分が支払われます。最後に、比較的新しい種類のユニバーサルライフと呼ばれる保険があります。これは終身生命保険に類似したものです。</p>\r\n<p>かなりの財産をお持ちの方には、特別な種類の信託で取り消し不能生命保険信託（Irrevocable Life Insurance Trust）という信託があります。この信託に組み込まれた生命保険には、相続税が一切かかりません。但し、この信託は非常に複雑であり、ここでは説明しきれません。<br /><br />大切なのは、財産設計の経験のある保険エージェントのサービスを利用することです。経験の豊富なエージェントは、個人の必要に合わせた財産設計を貴方や弁護士が行う場合に大きな助けとなります。</p>','fd72a4389a5252cf435373a5bdd425b3','','2013-06-07 20:08:01',62,1),(274,2,61,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:08:01',62,1),(275,2,61,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:08:01',62,1),(276,2,62,'content','title','居住外国人配偶者に対する婚姻控除の廃止','07953fbebfef0378b78351a0bc64144e','','2013-06-07 20:08:56',62,1),(277,2,62,'content','alias','resident-alien-spouses-loss-of-marital-deduction','82b5b2f8c4e2bd1fa021a0ad0c39a963','','2013-06-07 20:08:56',62,1),(278,2,62,'content','introtext','<p>米国に居住する米国市民権の無い外国人に関する法律が、1988年に変更になりました。この法律により、残された外国人の配偶者が相続した財産については婚姻控除が認められなくなりました。つまり、外国人の夫婦のうちどちらかが死亡した場合、婚姻控除が認められない事になったのです。この法律による影響は大変重要なものです。<br /><br />カリフォルニア州では、夫と妻は等しく２分の１ずつ分割されない権利を持って、共有財産として財産を所有しています。この1988年の法律では、一方の配偶者が死亡すると、死亡した配偶者の持ち分である共有財産の２分の１は課税対象になります。<br /><br />例えば、米国に居住する外国人夫婦が$12,000,000ドルの共有財産を持っていて、その夫が死亡したとします。夫の財産つまり$6,000,000ドルはすべて課税対象となります。相続税法上の基礎控除を利用すれば、夫の財産の$5,000,000ドル（2013年の場合）までについては相続税免除となります。残りの$1,000,000ドルが課税されることになり、これに対する相続税は約$450,000ドルになります。<br /><br />この1988年の法律では、この規定に一つの例外を設けています。米国に居住する外国人の夫婦が適格国内信託（Qualified domestic Trust）を設定した場合、最初の配偶者が死亡した時点では税金がかかりません。<br /><br />その要件は：</p>\r\n<ol>\r\n<li>信託の全ての信託管理人が米国市民であるか、あるいは米国内の会社であること。（生存している外国人の配偶者は、信託管理人になる事は出来ません。）</li>\r\n<li>生存している配偶者は、信託からの全ての所得を受領すること。</li>\r\n<li>信託は、特別な財務規則に従うものであること。</li>\r\n<li>遺言執行人は、故人の財産に関する財務申告において、信託が適格国内信託（Qualified domestic Trust）と見なされるよう申告をすること。</li>\r\n</ol>\r\n<p>適格国内信託（Qualified domestic Trust）は、相続税の支払いを先にのばすだけです。残された配偶者が死亡した際、適格国内信託（Qualified domestic Trust）に残っている財産は、先に死亡した配偶者の財産として遡及的に課税されます。<br /><br />外国人居住者に対する特別な財産設計の作成は必要不可欠です。生命保険はこの法律によって発生したいくつかの問題を解決することが可能です。</p>','4f4c713f68556e60516af0f9a0defa4b','','2013-06-07 20:08:56',62,1),(279,2,62,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:08:56',62,1),(280,2,62,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:08:56',62,1),(281,2,63,'content','title','他の財産設計の工夫','a369f161df1af32108daf2eefde99233','','2013-06-07 20:10:24',62,1),(282,2,63,'content','alias','other-estate-planning-devices','503441034f029082a2b3dfdab466a5ac','','2013-06-07 20:10:24',62,1),(283,2,63,'content','introtext','<p>他にもいくつか財産に対する相続税を減らす財産設計の方法があります。誰でも税金を支払うことなく1年につき一人に$14,000ドルずつ自己の財産から贈与することができます。夫婦は1年に$28,000ドルまで贈与を行うことができます。例えば、夫婦で2人の子供、叔父、叔母に対し$14,000ドルずつ合計1年で$112,000ドル贈与することができます。また、教会、非営利団体といった慈善事業に寄付を行うことも可能です。小規模事業の事業主は自己の事業に対して課税される相続税を減らす特別の工夫を利用することができます。</p>','e90434adc7312e1cc3e7391d527f21ca','','2013-06-07 20:10:24',62,1),(284,2,63,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:10:24',62,1),(285,2,63,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:10:24',62,1),(286,2,64,'content','title','納税者緩和法（Taxpayer Relief Act of 1997）の要旨','7dcd5653439aad8c9204c708d0647ca7','','2013-06-07 20:12:23',62,1),(287,2,64,'content','alias','summary-of-tax-law-changes','08b0dbfc5681fcbf76689ae387846dc9','','2013-06-07 20:12:23',62,1),(288,2,64,'content','introtext','<p>以下は相続税法についての変更内容です。  <br /><br /><span style=\"text-decoration: underline;\"><strong>相続財産控除額の増加</strong></span></p>\r\n<p>旧法では、2001年以降死亡した人の相続税控除額が増加し、ほぼ10年続きました。新しい法律では、2011年及び2013年に死亡した人の相続税控除額が以下のように増加します。相続税控除額は以下に示すように実施されています。</p>\r\n<p>2000年及び2001年           $675,000<br />2002年及び2003年        $1,000,000<br />2004年及び2005年        $1,500,000<br />2006年及び2008年        $2,000,000<br />2009年                        $3,500,000<br />2010年                        相続税なし<br />2011年及び2012年        $5,000,000<br />2013年以降*                $5,000,000</p>\r\n<p>*相続税控除額はインフレーションに応じて調整される場合があります。</p>\r\n<p><br /><span style=\"text-decoration: underline;\"><strong>年間贈与税控除額の増加</strong></span></p>\r\n<p>年間の贈与税控除額14,000ドルがインフレーションに応じて1,000ドル単位で増加します</p>','d370cff7fc0a743ff030d43452e8812f','','2013-06-07 20:12:23',62,1),(1050,1,1,'contact_details','email_to','takata@takatalaw.com','a206d2ca1e2ddd86878de7546886489a','','2010-11-24 22:58:17',62,0),(289,2,64,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:12:23',62,1),(290,2,64,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:12:23',62,1),(291,2,65,'content','title','むすび','f3064b4118e27ebb2dbbdc6f5e3d6371','','2013-06-07 20:12:51',62,1),(292,2,65,'content','alias','estate-planning-conclusion','76c655c755e458af735630482ecea5fd','','2013-06-07 20:12:51',62,1),(293,2,65,'content','introtext','<p>皆さんは今、おそらく財産設計信託とはなかなか良い物だとお考えの事でしょう。事実、とても良い物です。ただ知っておいて頂きたいのは、この伝統的な夫婦財産設計信託というのは、夫婦が二人とも生きている間に設定しなければならないという事です。夫婦の一方が死亡した後では、財産設計は上手くいきません。<br /><br /> 財産設計信託を使えば、何十万ドルというお金を節約して、お子さん達に残すことができます。財産設計を行わなければ相続税を払わなければなりません。それが法律です。著者は永年の間、財産設計に関わってきており、何人もの人達が必要のない何十万ドルという相続税や検認費を払うのを残念に思ってきました。残念ながら死と相続税の支払いという現実は起こってからでは何の手も打てません。つまり一方の配偶者が死亡してからでは遅いのです。勿論、一方の配偶者が死んでからでも出来る財産設計上でのテクニックは有りますが、一番大きな税金上の利点である婚姻控除については、もう手遅れです。<br /><br /> もう一つ大切なことは、財産設計を専門にしている弁護士を選ぶことです。財産設計というのは法律の中でも複雑な分野であり、ビジネスや一般の問題を扱う弁護士では適切に扱えないことがあります。<br /><br /> 賢明な人は、自分が死んだ後の財産の処分について前もって、しっかりとした計画を立てておくものです。財産設計は、相続税の対象となるような財産を持つアメリカ人なら、代々やって来た事です。貴方もそれをする時がやって来たのです。アメリカでは$5,000,000ドル（2013年の場合）を超える財産を持つ人が死亡すると、相続税を支払わなければなりません。けれども財産設計を行えば、合法的におそらく相続税は少ししか、あるいは全然支払わずに済むのです。</p>','fb3bcdbf9dcbfd92d8e4a14631f945af','','2013-06-07 20:12:51',62,1),(294,2,65,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:12:51',62,1),(295,2,65,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:12:51',62,1),(296,2,44,'content','introtext','<p>財産とは、全ての所有物の合計から負債（借金）を差し引いたものです。貴方の財産は、居住している自宅などの不動産、銀行預金、生命保険、株券や債券、事業、個人所有物等により構成されます。<br /><br />ここで、大切なことは、生命保険も財産として考えられ、課税されるという事です。生命保険が含まれるために、財産の総額が控除額（2013年は5,000,000ドル）を越え、多額の相続税を支払わなくてはならなくなることがあります。</p>','a9a9f574007adf863f30ec64ec749b83','','2013-06-07 20:02:40',62,1),(300,2,66,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-29 23:18:20',62,1),(301,2,66,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-29 23:18:20',62,1),(302,2,52,'content','title','ティモシー・Ｄ・タカタのプロフィール','ab6ddb999fbb37798eaf2febb20c70ee','','2013-06-25 18:00:20',62,1),(303,2,52,'content','alias','about-timothy-d-takata','df432cd15c9fe49e6ea06464b9fd4260','','2013-06-25 18:00:20',62,1),(304,2,52,'content','introtext','<p><strong>学歴、資格</strong><br />１９７１年、カリフォルニア大学ロスアンゼルス校（ＵＣＬＡ）にて機械工学科学士号を取得。<br />１９７４年、ロヨラ・ロースクールにて法学博士号を取得。 カリフォルニア弁護士資格取得。<br />１９９６年 ９月、日系企業組合（ＪＢＡ－Japan Business Association）にて移民改正法セミナーの講師をする。このセミナーはローカルテレビ番組にて放映される。<br /><br />その他、米国移民法弁護士協会（American Immigration Lawyers Association）、ロスアンゼルス郡弁護士協会－移民法・遺産相続法（Los Angeles County Bar Association）、米国弁護士協会（American Bar Association）などの会員である。又、米合衆国連邦税法廷、米合衆国最高裁判所にて認定されている。<br /><br /><strong>経歴</strong><br />カリフォルニア州ロサンゼルスにて3０余年に渡り弁護士業務に携わり移民法、会社法、遺産相続法、遺産検認、信託等を専門とする。特に、アメリカでビジネスを行っている日系企業の法的業務代理を主にしている。<br /><br />全米規模の移民法業務を行なっており、カリフォルニア州、ニューヨーク州、ニュージャージー州、イリノイ州、フロリダ州、ミシガン州、ジョージア州、ワシントン州、ネバダ州、アリゾナ州、他のケースを扱ってきた。移民法において、多様な分野の日系大企業を顧客とし、その分野は銀行、不動産、自動車、車の部品、ホテル、商社、化粧品、レストラン、スポーツやゴルフ用品、旅行、航空会社、家庭電器用品、IT、エンターテイメント業界などに及ぶ。<br /><br />遺産相続法の分野においては、合有生存者信託、個有生存者信託、簡単な遺書、複雑な遺書、永続する委任状の作成及び、多数の法廷検認のケースに携るとともに、遺産相続税申告のフォーム706の準備やその申告書のIRS（国税局）への提出を行ってきた。また、IRSの遺産相続監査に対し顧客の代理を行ったり、検認裁判所での複雑な訴訟も手掛けている。<br /><br />｢日本人管理職の為の米国移民法ガイドブック｣（Japanese Managers Guide to US Immigration）（英・日両語）と、｢もしも、アメリカで死んでしまったら？永住権を持つ人の財産設計ハンドブック｣（英・日両）の著者である。日本語を話す経験豊富なリーガルアシスタントがいる。</p>','64be096ac4b443ea5eb5bcd23205af39','','2013-06-25 18:00:20',62,1),(305,2,52,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-25 18:00:20',62,1),(306,2,52,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-25 18:00:20',62,1),(307,2,56,'content','title','他のホームページへのリンク','831d44552f2142638681102ef1ec0bf1','','2010-11-14 09:11:03',62,1),(308,2,56,'content','alias','useful-links','0b96713f59c084500922e9afe508e5b0','','2010-11-14 09:11:03',62,1),(309,2,56,'content','introtext','<p><span style=\"font-size: large;\"> <a href=\"http://www.uscis.gov/\" target=\"_blank\"> <strong>USCIS ホームページ</strong></a> </span><br /> 移民帰化局（Citizenship and Immigration Service）のホームページ。</p>\r\n<p><br /> <span style=\"font-size: large;\"> <a href=\"http://www.edd.ca.gov/\" target=\"_blank\"> <strong>EDD ホームページ</strong></a> </span> <br /> 職業開発省（Employment Development Department）のホームページ。賃金調査に関する多様な情報が掲載されている。</p>\r\n<p><br /> <span style=\"font-size: large;\"> <a href=\"http://travel.state.gov/visa/visa_1750.html\" target=\"_blank\"> <strong>国務省ビザ・サービス（Department of State Visa Services）</strong></a> </span> <br />国務省の公式ホームページ。ビザに関する多様な情報が掲載されている。</p>\r\n<p><br /> <span style=\"font-size: large;\"> <a href=\"http://travel.state.gov/\" target=\"_blank\"> <strong>国務省領事課（Department of State Consular Affairs）</strong></a> </span> <br /> 国務省の公式ホームページ。米国大使館に関する多様な情報が掲載されている。</p>\r\n<p><br /> <span style=\"font-size: large;\"> <a href=\"http://www.irs.ustreas.gov/prod/forms_pubs\" target=\"_blank\"> <strong>国税庁（Internal Revenue Service）フォーム</strong></a> </span> <br /> ＩＲＳフォームのリスト。</p>','42a943ce3dfbca2e0e28541575574430','','2010-11-14 09:11:03',62,1),(310,2,56,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-14 09:11:03',62,1),(311,2,56,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-14 09:11:03',62,1),(312,2,54,'content','title','統一贈与及び遺産税率','75f2236107eae85fd9895fbd9f35cc4f','','2010-11-30 20:17:29',62,1),(313,2,54,'content','alias','uniform-gift-and-estate-tax-rates','d9815ff251151577bc480c493a09d234','','2010-11-30 20:17:29',62,1),(314,2,54,'content','introtext','<table style=\"border-collapse: collapse; border: 1px solid #333333;\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\" width=\"500\">\r\n<tbody>\r\n<tr align=\"center\" bgcolor=\"#d5d4c5\">\r\n<td width=\"35%\" valign=\"top\">課税対象額<br /></td>\r\n<td width=\"35%\" valign=\"top\">税額<br /></td>\r\n<td width=\"30%\" valign=\"top\">超過率</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>未満</td>\r\n<td>譲渡額の18パーセント</td>\r\n<td>-</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$10,000</td>\r\n<td>$1,800</td>\r\n<td>20</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$20,000</td>\r\n<td>$3,800</td>\r\n<td>22</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$40,000</td>\r\n<td>$8,200</td>\r\n<td>24</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$60,000</td>\r\n<td>$13,000</td>\r\n<td>26</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$80,000</td>\r\n<td>$18,200</td>\r\n<td>28</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$100,000</td>\r\n<td>$23,800</td>\r\n<td>30</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$150,000</td>\r\n<td>$38,800</td>\r\n<td>32</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$250,000</td>\r\n<td>$70,800</td>\r\n<td>34</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$500,000</td>\r\n<td>$155,800</td>\r\n<td>37</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$750,000</td>\r\n<td>$248,300</td>\r\n<td>39</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$1,000,000</td>\r\n<td>$345,800</td>\r\n<td>41</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$1,250,000</td>\r\n<td>$448,300</td>\r\n<td>43</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$1,500,000</td>\r\n<td>$555,800</td>\r\n<td>45</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$2,000,000</td>\r\n<td>$780,800</td>\r\n<td>49</td>\r\n</tr>\r\n<tr align=\"right\" bgcolor=\"#edecdf\">\r\n<td>$2,500,000</td>\r\n<td>$1,025,800</td>\r\n<td>53</td>\r\n</tr>\r\n<tr align=\"right\">\r\n<td>$3,000,000</td>\r\n<td>$1,290,800</td>\r\n<td>(*) 55</td>\r\n</tr>\r\n<tr>\r\n<td colspan=\"3\">\r\n<p>米国市民及び永住権保持居住者は、19万2千ドルの統一税額控除を受けられる。</p>\r\n<p>（*）1千万ドル以上で2千104万ドル以下の課税額に対しては、5パーセントの追加税がかかる。</p>\r\n<p><span style=\"font-family: &quot;ＭＳ ゴシック&quot;;\" lang=\"EN-US\">2000年以降に死亡した人の相続税に対する控除額が新法により増加しました。     増加は以下に示すように、今後10年間に渡って実施されます。</span></p>\r\n<p>2000 - 2001    $675,000</p>\r\n<p>2002 - 2003    $1,000,000</p>\r\n<p align=\"left\">2004 - 2005    $1,500,000</p>\r\n<p>2006 - 2008    $2,000,000</p>\r\n<p>2009              $3,500,000</p>\r\n<p>2010              相続税無し</p>\r\n<p>2011              $1,000,000*</p>\r\n<p>*アメリカ連邦議会にて変更される可能性があります。</p>\r\n<p><em>ジェネレーション スキッピングと呼ばれている税が適用される場合もある。</em></p>\r\n</td>\r\n</tr>\r\n</tbody>\r\n</table>','e92f3f522bde69deef57275e236070b3','','2010-11-30 20:17:29',62,1),(315,2,54,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-30 20:17:29',62,1),(316,2,54,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-30 20:17:29',62,1),(317,1,1,'content','title','Welcome to U.S. Law Guide ','329ddeb372d3bc3731a7580cf3c54c5f','','2014-04-16 18:43:13',62,1),(318,1,1,'content','alias','welcome-to-us-law-guide','f8cb43cc83bd4f5202eb4ef760128833','','2014-04-16 18:43:13',62,1),(319,1,1,'content','introtext','<p>Welcome to the home page of the USLawGuide. This web sit will provide  you with information on U.S. Immigration law, estate planning, trusts, wills, and probate. This web page is written in both English and Japanese.</p>\r\n<ul class=\"gk_bullet1\">\r\n<li>This web page contains a discussion of the various temporary and  permanet visas. Temporary visas, called nonimmigrant visas, include the B visa, E visa, F visa, H visa, I visa, and the L visa. There is also a discussion of the employment based permanent residence visas and family based permanent visas.</li>\r\n<li>This web page further contains a discussion of estate planning, trsuts, wills, and probate.Various estate planing options are  discussed and the use of trusts in estate planning. Also death taxes  and probate procedure are explained. The difference between a will and trust is also discussed.</li>\r\n</ul>\r\n<p>This web page also contains information about the Law Office if Timothy D. Takata, has links to important government sites and other  information.</p>\r\n<p>The 30 minute Estate Planning television show featuring Mr. Takata  that  was broadcast on  United  Television Broadcasting (UTB) is now posted  on youtube at <a href=\"http://youtu.be/7J15vUmoiKE\" target=\"_new\">http://youtu.be/7J15vUmoiKE</a>.</p>\r\n<p>I hope you find this web page page useful to you.</p>','19d9638986efe086f33f7f448ab45fb2','','2014-04-16 18:43:13',62,1),(320,1,1,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2014-04-16 18:43:13',62,1),(321,1,1,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=0\nshow_print_icon=0\nshow_email_icon=0\nlanguage=\nkeyref=\nreadmore=\n\n','1236b05ac2d077720ad6493d37dfc870','','2014-04-16 18:43:13',62,1),(327,2,1,'content','title','米国法律ガイドにようこそ','329ddeb372d3bc3731a7580cf3c54c5f','','2014-04-16 18:49:34',62,1),(322,2,2,'content','title','米国法律ガイドにようこそ','d384c4566e3584c1e214f7890e4118bb','','2010-11-15 16:51:58',62,1),(323,2,2,'content','alias','welcome-to-the-law-guides','b5b9c184307eca5a053b3ab519d83717','','2010-11-15 16:51:58',62,1),(324,2,2,'content','introtext','<p>このセクションには、米国移民法、財産設計、信託、遺言、相続手続き、会社設立に関する情報が日英語の両方で掲載されています。</p>\r\n<table class=\"mceVisualAid\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td class=\"mceVisualAid\" align=\"center=\"><a href=\"index.php?option=com_content&amp;view=article&amp;id=4&amp;Itemid=4&amp;\"><img src=\"images/inner_modules_immigration.jpg\" border=\"0\" /></a></td>\r\n<td class=\"mceVisualAid\" align=\"center=\"><a href=\"index.php?option=com_content&amp;view=article&amp;id=39&amp;Itemid=5&amp;\"><img src=\"images/inner_modules_estate.jpg\" border=\"0\" /></a></td>\r\n<td class=\"mceVisualAid\" align=\"center=\"><a href=\"index.php?option=com_content&amp;view=article&amp;id=66&amp;Itemid=6&amp;\"><img src=\"images/inner_modules_incorporation.jpg\" border=\"0\" /></a></td>\r\n</tr>\r\n</tbody>\r\n</table>','cbe0a75ef3e45ce023e14d3456c4e296','','2010-11-15 16:51:58',62,1),(325,2,2,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-15 16:51:58',62,1),(326,2,2,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-15 16:51:58',62,1),(328,2,1,'content','alias','welcome-to-us-law-guide','f8cb43cc83bd4f5202eb4ef760128833','','2014-04-16 18:49:34',62,1),(329,2,1,'content','introtext','<p>このウェブサイトには、米国移民法、財産設計、信託、遺言、相続手続き、会社設立に関する情報が日英語の両方で掲載されています。</p>\r\n<ul class=\"gk_bullet1\">\r\n<li>移民法については、B、E、F、H、I、Lなどの非移民ビザである短期ビザそして長期ビザに関わる最新の検討状況をお伝えします。職業上または家族関係上の資格があれば永住権を取得できますが、取得に関する最新情報も併せてお伝えします。</li>\r\n<li>財産設計、信託・遺言、相続手続きについては、最新の動向をお知らせするほか、財産設計については信託を活用する効果的な方法、相続税・相続手続対策、遺言と信託の違いも解説しています。</li>\r\n<li>会社設立については、カリフォルニアで会社を設立する基本的手続きについて説明しています。</li>\r\n</ul>\r\n<p>加えて、Timothy D. Takata法律事務所の紹介、政府機関サイトのリンク集を設けましたので是非ご覧ください。</p>\r\n<p>タカタ弁護士が財産設計の30分セミナーをUnited  Television Broadcasting (UTB)で行いました。そのビデオが<a href=\"http://youtu.be/7J15vUmoiKE\" target=\"_new\">http://youtu.be/7J15vUmoiKE</a>でご覧頂けます。</p>\r\n<p>本サイトがお役に立てば幸いに存じます。</p>','19d9638986efe086f33f7f448ab45fb2','','2014-04-16 18:49:34',62,1),(330,2,1,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2014-04-16 18:49:34',62,1),(331,2,1,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=0\nshow_print_icon=0\nshow_email_icon=0\nlanguage=\nkeyref=\nreadmore=\n\n','1236b05ac2d077720ad6493d37dfc870','','2014-04-16 18:49:34',62,1),(332,2,2,'k2_items','extra_fields','[]','d751713988987e9331980363e24189ce','','2011-07-27 23:13:52',62,1),(334,2,2,'k2_items','title','現段階でH1Bビザ枠がまだ残っていますが、近いうちに上限枠に達する可能性があります','984d90de2d72fdebfa0bcb06b563dbd0','','2011-07-27 23:13:52',62,1),(683,2,4,'k2_items','extra_fields','[]','','','2010-11-10 23:11:38',62,1),(684,2,4,'k2_items','extra_fields_search','','','','2010-11-10 23:11:38',62,1),(685,2,4,'k2_items','title','ハワイにて、シニアLPGAトーナメント','69b789c1179613e58e3b7c4a5f83330c','','2010-11-11 04:11:38',62,1),(686,2,4,'k2_items','introtext','<p>高田弁護士のクライアントの方がシニアゴルフトーナメントをプロデュースし、オアフ島のKapolei Golf Courseにて開催。著名なシニアプレイヤー、Pat BradleyやAmy Alcottが参加。その他、Elaine Crosby, Laurie Rinker, Rosie JonesやKris Tschetterも参加。日本人LPGAシニアプレイヤーのMiki Oda, Young Me Lee, Akane Oshiro, Akio TakasuやYoshihiko Itoもトーナメント前日のプロ・アマトーナメントに参加。高田弁護士はLPGAプロLaurie Rinkerとプレイ。Ms. Rinkerは260ヤード以上をティーショットで決め、好調なゲームをおさめました。プロ・アマトーナメントの前夜にはワイキキビーチのRoyal Hawaiian Hotelでパーティーが行われました。</p>\r\n<p style=\"text-align: center;\"><img src=\"images/stories/tdt%20&amp;%20aa%20text%20em.jpg\" border=\"0\" /></p>\r\n<p style=\"text-align: center;\"><img src=\"images/stories/tdt%20&amp;%20j%20pros%20em%20text.jpg\" border=\"0\" /></p>','c38fe94dc161e88c6be260c547a7985a','','2010-11-11 04:11:38',62,1),(687,2,5,'k2_items','extra_fields','[]','','','2010-11-11 00:07:40',62,1),(691,2,6,'k2_items','extra_fields','[]','','','2010-11-11 00:12:04',62,1),(689,2,5,'k2_items','title','映画、「お熱いのがお好き」50周年記念','68dfd59a9f74fcf24edb5956686f1e4e','','2010-11-11 05:07:40',62,1),(690,2,5,'k2_items','introtext','<p>高田弁護士はTony Curtisの大ファンで、「お熱いのがお好き」はコメディーで最高傑作と考えている。映画撮影から50年を記念してカリフォルニア州サンディエゴのHotel Del Coronadoで夕食会が行われた。ここは当時撮影現場として使われた。素晴らしいパーティーで、Curtis氏が彼のキャリアと当時の撮影状況等について講演。著名プロデューサーWalter Mirischも講演。Curtis氏は現在アーチストとして活躍しており、彼の作品はニューヨークにある近代美術館の永久コレクション入りをはたしている。大勢の人たちのなか、高田弁護士はCutis氏から話しを数分だけ聞くことができた。”Double Mint”と言うタイトルの絵画を購入。写真に写っている小さい絵画がそれです。</p>\r\n<p style=\"text-align: center;\"><img src=\"images/stories/curtistdtwebsite.jpg\" border=\"0\" width=\"320\" height=\"240\" style=\"border: 0pt none;\" /></p>','11144120381d49fab80d05ac5898777d','','2010-11-11 05:07:40',62,1),(695,2,7,'k2_items','extra_fields','[]','','','2010-11-11 00:19:17',62,1),(693,2,6,'k2_items','title','マイケル・ジャクソン亡くなる','a5094d4a90a7ab0c1d93e1738bd3998e','','2010-11-11 05:12:04',62,1),(694,2,6,'k2_items','introtext','<p>去る6月25日に歌手で有名なマイケル・ジャクソンがロスアンゼルスで亡くなった。彼の死は世界各国メディアに大々的に取り上げられた。高田弁護士は1980年代にジャクソン氏と面会したことがあります。クライアントでアメリカの映画界やスポーツ界のセレブを日本のテレビ広告に起用する仕事の方がおられ、マイケル・ジャクソンをテレビ局のコマーシャルに出演してもらう企画に起用するため携わる結果となり、ハリウッドでその撮影はなされ、高田弁護士もその撮影現場に招かれ立ち会った。撮影によくある長い待ち時間を利用してジャクソン氏のキャリアやその時携わっていたプロジェクトについて語ってくれた。とてもいい人で、アルバムに快くサインをしていただけた。丁度のそのころ日本ではマイケル・ジャクソンの人気最盛期でこの撮影は色々なスキャンダル事件以前のことだった。</p>','1adf3091ce0818ad4b1a6e316e53d958','','2010-11-11 05:12:04',62,1),(699,2,8,'k2_items','extra_fields','[]','','','2010-11-11 00:22:26',62,1),(697,2,7,'k2_items','title','米国移民弁護団（AILA-American Immigration Lawyers Association）会議','5f7ce2c38cf8aa65a5d67a541d04c2b8','','2010-11-11 05:19:17',62,1),(698,2,7,'k2_items','introtext','<p>高田弁護士は6月7日が最終日だったラスベガスで毎年行われる3日間のAILA会議に出席。今回の会議はVenetian Hotel &amp; Casinoのコンベンション室にて開催された。数千人の移民弁護士が全米から出席し、セミナーの内容にはビジネスビザ、雇用側主催の永住権取得法とその家族の永住権、等、数多くの移民関連の話題が取り上げられた。USCIS, Department of Labor, Department of State、それぞれの官庁から高官クラスの代表が出席し最新情報等の説明が行われた。</p>','d3df71254bb2ee56f9cc674d37b567de','','2010-11-11 05:19:17',62,1),(700,2,8,'k2_items','extra_fields_search','','','','2010-11-11 00:22:26',62,1),(701,2,8,'k2_items','title','高田法律事務所移転のお知らせ','aecafe372c3fa10e637a5e268883cffb','','2010-11-11 05:22:26',62,1),(702,2,8,'k2_items','introtext','<p>高田法律事務所は11月1日2008年に引っ越します。<br />Timothy D. Takata, 21221 S. Western Ave., Ste 215, Torrance, CA 90501<br />Tel: 310 533-8111, Fax: 310 533-8008</p>','a935261182e746b6150a73c2271f41c5','','2010-11-11 05:22:26',62,1),(703,2,8,'k2_items','title','高田法律事務所移転のお知らせ','aecafe372c3fa10e637a5e268883cffb','','2010-11-11 05:59:29',62,1),(704,2,8,'k2_items','introtext','<p>高田法律事務所は11月1日2008年に引っ越します。<br />Timothy D. Takata, 21221 S. Western Ave., Ste 215, Torrance, CA 90501<br />Tel: 310 533-8111, Fax: 310 533-8008</p>','a935261182e746b6150a73c2271f41c5','','2010-11-11 05:59:29',62,1),(705,2,9,'k2_items','extra_fields','[]','d751713988987e9331980363e24189ce','','2010-11-11 06:11:03',62,1),(709,2,9,'k2_items','extra_fields_search','','','','2010-11-11 01:11:03',62,1),(707,2,9,'k2_items','title','Paul Heussenstammと会う','27123ebf8e03b84a4b5cf4e068331c5a','','2010-11-11 06:11:03',62,1),(708,2,9,'k2_items','introtext','<p>高田弁護士は高校の同級生だったPaul Heussentstamm  とニューポートビーチにて夕食会。彼は有名なアーチストとして国際的に活動し、顧客を世界中に持っている。「曼陀羅」を描く手法を用いて美しい風景画等を 描くことで知られている。曼陀羅式に限られず、一般的な風景画等広い範囲で色んな絵画を描いている。高田弁護士は今回、写真の2点の絵画を購入。 Heussenstamm氏の絵画は<a href=\"http://www.mandalas.com/\" target=\"_blank\">http://www.mandalas.com</a>から直接オンラインにて購入可能です。</p>\r\n<p style=\"text-align: center;\"><img src=\"images/stories/dolphindreaming_8.jpg\" border=\"0\" width=\"285\" height=\"285\" /> <img src=\"images/stories/greengarden%202_8.jpg\" border=\"0\" width=\"240\" height=\"320\" /></p>','56689cbea60f8e3c06f3d065c570af9d','','2010-11-11 06:11:03',62,1),(710,2,10,'k2_items','extra_fields','[]','d751713988987e9331980363e24189ce','','2010-11-11 06:17:01',62,1),(714,2,10,'k2_items','extra_fields_search','','','','2010-11-11 01:17:01',62,1),(712,2,10,'k2_items','title','ロスアンゼルス相撲競技','80ae77175a46154f5b506b1544e0bab7','','2010-11-11 06:17:01',62,1),(713,2,10,'k2_items','introtext','<p>ロスのスポーツアリーナで100人あまりの力士を迎え大相撲が行われ、数千人の観客が集まった。高田弁護士の協力で力士たちはPビザを取り、ロスの大相撲に参加。相撲界でも指折りに有名な元力士、高見山元親方にこのイベントで会うことができた。朝青龍（<a href=\"http://sumo.goo.ne.jp/ozumo_meikan/rikishi_joho/rikishi_100.html\" target=\"_blank\">http://sumo.goo.ne.jp/ozumo_meikan/rikishi_joho/rikishi_100.html</a>）や白鳳（<a href=\"http://sumo.goo.ne.jp/ozumo_meikan/rikishi_joho/rikishi_2320.html\" target=\"_blank\">http://sumo.goo.ne.jp/ozumo_meikan/rikishi_joho/rikishi_2320.html</a>）が土俵入り。写真はその時撮った初日儀式。</p>\r\n<p style=\"text-align: center;\"><img src=\"images/stories/sumo%20state%20w%20text%20em%20dpi.jpg\" border=\"0\" /></p>','79c30465bc6b290e49202de311ba14d3','','2010-11-11 06:17:01',62,1),(715,2,11,'k2_items','extra_fields','[]','d751713988987e9331980363e24189ce','','2010-11-11 06:22:29',62,1),(719,2,11,'k2_items','extra_fields_search','','','','2010-11-11 01:19:25',62,1),(717,2,11,'k2_items','title','映画　“Indiana Jones and The Kingdom of The Crystal Skull”','ed622a03d8c9c6321457fac59d75603a','','2010-11-11 06:22:29',62,1),(718,2,11,'k2_items','introtext','<p>“Raiders of the Lost  Ark”で有名になったインディアナ・ジョーンズ映画シリーズの最新作が封切された。現時点で既にこの映画もまたブロックバスターとなると予測されてい る。高田法律事務所は1993年に、ルーカス・プロダクションの“レイダース  失われたアーク”と“スターワ―ズ”の衣装や小道具を日本でのイベントに出展することを担当していた会社をクライアントに持っていた。東京にあるセゾン美 術館で1993年にこのイベントは開催され大ヒットだった。ダースベイダ―の衣装、R2D2ロボット、インディージョーンズの鞭と皮ジャン等の有名な品々 が展示されていた。アメリカ国外での展示はこれが初めてだった。</p>\r\n<p style=\"text-align: center;\"><img src=\"images/stories/lucascover.jpg\" border=\"0\" width=\"300\" height=\"341\" style=\"border: 0;\" /></p>','1601184300a7a580609e2a2da0a1fe5d','','2010-11-11 06:22:29',62,1),(720,2,12,'k2_items','extra_fields','[]','','','2010-11-11 01:23:35',62,1),(721,2,12,'k2_items','extra_fields_search','','','','2010-11-11 01:23:35',62,1),(722,2,12,'k2_items','title','大相撲ロスアンゼルス','80ae77175a46154f5b506b1544e0bab7','','2010-11-11 06:23:35',62,1),(723,2,12,'k2_items','introtext','<p>6月7日土曜日と8日日曜日に行われるロスの大相撲競技の為100人余りの力士のＰビザ高田法律事務所で用意する。ダウンタウンのロスアンゼルススポーツアリーナにて開催。チケットと詳しい情報は<a href=\"http://www.sumotour.com\" target=\"_blank\">www.sumotour.com</a>までお問い合わせを。ロスにお住まいの皆さまがこの日本の歴史あるイベントをロスで是非体験いただきたい。</p>','78df7bba2c16dc198b5b38b40bb17eee','','2010-11-11 06:23:35',62,1),(724,2,12,'k2_items','title','大相撲ロスアンゼルス','80ae77175a46154f5b506b1544e0bab7','','2010-11-11 06:25:51',62,1),(725,2,12,'k2_items','introtext','<p>6月7日土曜日と8日日曜日に行われるロスの大相撲競技の為100人余りの力士のＰビザ高田法律事務所で用意する。ダウンタウンのロスアンゼルススポーツアリーナにて開催。チケットと詳しい情報は<a href=\"http://www.sumotour.com\" target=\"_blank\">www.sumotour.com</a>までお問い合わせを。ロスにお住まいの皆さまがこの日本の歴史あるイベントをロスで是非体験いただきたい。</p>','78df7bba2c16dc198b5b38b40bb17eee','','2010-11-11 06:25:51',62,1),(730,1,30,'modules','title','Home Header ','0bfefcd6e39fd4d678940e50217acb25','','2010-11-11 06:28:18',62,1),(731,1,30,'modules','content','<p><img src=\"images/header_home.jpg\" border=\"0\" /> \r\n<map id=\"Map\" name=\"Map\">\r\n<area shape=\"rect\" coords=\"23,70,639,104\" href=\"index.php?option=com_content&amp;view=article&amp;id=4&amp;Itemid=4&amp;lang=en\" />\r\n<area shape=\"rect\" coords=\"23,111,556,138\" href=\"index.php?option=com_content&amp;view=article&amp;id=39&amp;Itemid=5&amp;lang=en\" />\r\n<area shape=\"rect\" coords=\"22,145,271,177\" href=\"index.php?option=com_content&amp;view=article&amp;id=66&amp;Itemid=6&amp;lang=en\" /> \r\n</map>\r\n</p>','8532c90772070f3774f11c35707912ce','','2010-11-11 06:28:18',62,1),(732,1,30,'modules','params','moduleclass_sfx=-none\n\n','15a5149f9cab9efb0e63324f6b5a018e','','2010-11-11 06:28:18',62,1),(1207,2,13,'k2_items','extra_fields','[]','','','2010-11-30 01:09:10',62,1),(1208,2,13,'k2_items','extra_fields_search','','','','2010-11-30 01:09:10',62,1),(1209,2,13,'k2_items','title','ウェブサイト更新','c2d98643be61780740f449934987bd1e','','2010-11-30 06:09:10',62,1),(1210,2,13,'k2_items','introtext','高田法律事務所のウェブサイトが更新されました。今まで通りに英語と日本語でナビゲート出来、更に最新機能が満載になりました。立ち上げ当初の1997年のころは弁護士でウェブサイトを持っているのがまだ珍しく、米国弁護士ウェブサイトとしては草分け的存在でした。高田弁護士はこのサイトが皆さまに取って役立つものであることを願っています。','370a6714c9ecd62b6365d1f9fcda0406','','2010-11-30 06:09:10',62,1),(735,2,14,'k2_items','extra_fields','[]','','','2010-11-11 01:29:18',62,1),(736,2,14,'k2_items','extra_fields_search','','','','2010-11-11 01:29:18',62,1),(737,2,14,'k2_items','title','ハワイ旅行','f31e6c2fab7d45f6891b67258b55db01','','2010-11-11 06:29:18',62,1),(738,2,14,'k2_items','introtext','<p>高田弁護士は2008年2月にハワイのオワフ諸島のKo Olina Country Clubを訪れ、友人と合流。LPGAゴルフトーナメントが開催されており、友人と共に参加した。有名なプロゴルファーNatalie Gubisと会い、写真を撮った。</p>','ecffc22a62bf9364e512f7b527bbe42a','','2010-11-11 06:29:18',62,1),(681,2,2,'k2_items','introtext','<p>USCISはH-1B ビザの申請が可能であることをを発表しました。2009年12月9日現在、約61,500のH-1B cap-subjectビザが申請されています。従って、残り約4,500件の枠がある事になります。H-1B ビザの割り当て数を使い果たした後は、2010年10月まで新しいH-1Bは入手できなくなります。</p>','0f4ae487d6e020b3319139166e5665a3','','2011-07-27 23:13:52',62,1),(337,1,24,'content','title','50/50 Ownership - Joint Ventures','457c49d7a23cb7ef9950f7a2c7ab40ff','','2010-11-11 01:24:26',62,1),(338,1,24,'content','alias','5050-ownership-joint-ventures','2db1eadbc95aa1c631a636dd86bad67c','','2010-11-11 01:24:26',62,1),(339,1,24,'content','introtext','<p>In general the L visa category requires that over 50% of the U.S.  company (Japanese subsidiary company) be owned by Japanese nationals or  the Japanese parent company. Thus if there is an even 50/50 split of  ownership between an American ownership and a Japanese ownership, the  joint venture company will not qualify for an L visa unless it is  controlled by the Japanese company.</p>\r\n<p>In the case of an L visa there  is an important exception. If a U.S. company is controlled by the  Japanese parent organization then an L visa is possible. The definition  of \"control\" considers the following:</p>\r\n<p>1. If a shareholders proxy agreement exists, giving the Japanese parent company voting control of the company.</p>\r\n<p>2.  If actual control can be demonstrated by a separate contract giving the  Japanese parent company control of the everyday affairs of the company.</p>\r\n<p>3.  If a majority of the Board of Directors and corporate officers of the  U.S. company are appointed by the Japanese parent company.</p>\r\n<p>If a Japanese parent company can demonstrate one or two of the above, then it is possible for an L visa to be issued.</p>\r\n<p>The  E visa regulations at 22 CFR 41.51 allow the employees of a U.S.  organization to qualify for an E visa if the US company (Japanese  subsidiary company) is at least 50 percent owned by Japanese Nationals  or a Japanese parent company under certain limited conditions.</p>','7c69ddac68373293257cb8d4eca4e066','','2010-11-11 01:24:26',62,1),(340,1,52,'content','title','About Timothy D. Takata','ab6ddb999fbb37798eaf2febb20c70ee','','2010-11-14 08:50:44',62,1),(341,1,52,'content','alias','about-timothy-d-takata','df432cd15c9fe49e6ea06464b9fd4260','','2010-11-14 08:50:44',62,1),(342,1,52,'content','introtext','<h3>EDUCATION AND MEMBERSHIPS</h3>\r\n<p>University of California at Los Angeles (UCLA), graduated 1971 with a Bachelor\'s Degree in Engineering.</p>\r\n<p>Loyola University School of Law, graduated in 1974 with a Juris Doctor Degree. Admitted to the State Bar of California in 1974.</p>\r\n<p>Seminar  speaker at Japan Business Association on the new immigration  law of  September, 1996, and televised on local Japanese television.</p>\r\n<p>Member  - American Immigration Lawyers Association, Los Angeles  County Bar  Association - Immigration and Probate Sections, American Bar   Association. Admitted to United States Tax Court, United States  Supreme  Court.</p>\r\n<h3>EXPERIENCE</h3>\r\n<p>Over 30 years experience practicing law  in Los Angeles, California  handling immigration , corporate, estate,  probate, and trusts.  Specializing in representing Japanese corporations  doing business in  the United States.</p>\r\n<p>Have national immigration  practice and have handled cases in  California, New York, New Jersey,  Illinois, Florida, Michigan, Georgia,  Washington, Nevada, Arizona and  other states.</p>\r\n<p>Have represented large Japanese corporate clients  for immigration  matters in banking, real estate, automobile, auto parts,  hotels,  trading companies, cosmetics, restaurants, sporting and golf  equipment,  travel, airlines, consumer electronics, entertainment and  film,  computers, multimedia. Have also represented famous Japanese   entertainers, singers, musicians, film directors, models, and artists.</p>\r\n<p>In  the estate area, have handled numerous probate court cases,  written  joint and single living trusts, simple and complex wills, and  durable  power of attorneys. Have prepared and filed Estate Tax Returns,  form  706, with the Internal Revenue Service. Have represented clients  before  the Internal Revenue Service in estate audits. Have handled  complex  litigation in probate court. Represented substantial Japanese  nationals  with estates in the United States.</p>\r\n<p>Author of booklet \"Japanese  Manager\'s Guide to U.S.Immigration\"  (Japanese version) and \"Estate  Planning Booklet\" (Japanese version)</p>\r\n<p>Have Japanese speaking staff.</p>','64be096ac4b443ea5eb5bcd23205af39','','2010-11-14 08:50:44',62,1),(343,1,40,'content','title','About the Author - Timothy D. Takata, Esq.','6eed731834d1a6ec0c5527ae79b55b00','','2013-06-07 20:17:05',62,1),(344,1,40,'content','alias','about-the-author-timothy-d-takata-esq','2db6cecd025407aae623fdffc6482ca0','','2013-06-07 20:17:05',62,1),(345,1,40,'content','introtext','<p>Timothy D. Takata is a third generation American born in Chicago,   Illinois. He attended the University of California at Los Angeles (UCLA)   and graduated with a Bachelors Degree in Engineering. He then attended   law school graduating from Loyola University School of Law in 1974. He   has handled probate and estate planning cases for over 30 years. Mr.   Takata presently practices law in Torrance, California specializing in   probate and estate planning, Immigration and incorporation.</p>\r\n<p>Mr. Takata is a member of the State Bar of California Trust and Estates Section.  He is also a member of the Estates and Trust Section and the Immigration Law Section of the Los Angeles County Bar Association.  He is a frequent seminar speaker and has given seminars for the Japan Business Association and various business and community organizations.</p>','f5538e53930d44b2a0f52c65f97916d6','','2013-06-07 20:17:05',62,1),(346,1,22,'content','title','Blanket L-1 Visas','df2e1a7ea13c55f1c86bb97d29471454','','2010-11-11 01:25:03',62,1),(347,1,22,'content','alias','blanket-l-1-visas','8a392d5b1bef284fc328aacc5385f8be','','2010-11-11 01:25:03',62,1),(348,1,22,'content','introtext','<p>Under CIS regulations, a company may petition for approval of a  blanket L-1    visa petition. If a company has transferred at least 5  L-l employees during    the last 12 months it will qualify for a blanket  petition.</p>\r\n<p>In its petition, the US company (Japanese subsidiary company)  describes in    detail the number of multiple L visa positions it needs.  If approved, these    positions are certified for a period of 3 years  and replacement staff do not    need to petition for an individual L  visa.</p>','235e4f894c08cf6fe5d75e4ef7e9cdf4','','2010-11-11 01:25:03',62,1),(349,1,19,'content','title','Change of Status','af0b4100f8c9f4df83e8d4af6ce10bde','','2010-11-11 01:25:18',62,1),(350,1,19,'content','alias','change-of-status','3ba1f25fcce3edb1e54026bc38089e15','','2010-11-11 01:25:18',62,1),(351,1,19,'content','introtext','<p>If the Alien is already in the U.S. and wants to change to a working  visa,    what are his alternatives? For example, if the alien is in the  U.S. with a B-1    visa, and since under this visa he cannot be employed  by a US company, he must    either return to Japan or change his visa  while in the U.S. Under immigration    regulations he may apply to  change his status to a working visa while in the    U.S.</p>\r\n<p>After several months in the U.S. (at least sixty days) the alien may  change    his status to another visa. The standards are the same in all  categories previously    discussed; E, H, and L visas. The alien files  for a change of status on Immigration    Form I-129 and if approved he  may accept employment.</p>\r\n<p>There are limitations on this method of obtaining a visa. The change  of status    is recorded only on the alien\'s staying permit (I-94).  Therefore if the alien    leaves the U.S. his visa status will revert  back to his original visa, in this    case a B-1. If the alien desires  to reenter the US, he will enter as a B-1 or    has to obtain a visa in  the new category at a U.S. consulate abroad.</p>\r\n<p>It is difficult for many Japanese Managers to understand this  procedure. It    can be explained by using an illustration. The visa  stamp in the passport can    be thought of as an entry pass into the  U.S. Therefore one enters with his entry    pass (E, H, or L). Once the  alien is in the US, a staying permit is issued (I-94).    The alien must  have a valid staying permit to remain in the U.S. The entry pass     (visa stamp in passport) becomes irrelevant once the alien is in the  U.S. Even    if the visa stamp in the passport expires as long as the  staying permit (I-94)    is valid the alien can remain in the U.S.</p>','4ce29c260f26c239e112197f023c6b0c','','2010-11-11 01:25:18',62,1),(352,1,48,'content','title','Community Property','b0d9e779aa1a134c1815a214f57a7f75','','2010-11-11 01:25:33',62,1),(353,1,48,'content','alias','community-property','7f27fdb01bdb4b45134c8defafdea0e0','','2010-11-11 01:25:33',62,1),(354,1,48,'content','introtext','<p>In California, the property owned by a husband and wife is called   community property. If one dies, then the surviving spouse inherits the   deceased spouse\'s property if there is no will. If the decedent had a   will, he or she can give one half of the property to whomever he wants,   for example to his children instead of his wife. However, the surviving   wife is allowed to keep her one half of the community and the husband   may not give that property away in his will. Of course, the husband can   given his property by will to his wife and after his death, his wife   will own all of the community property. These same rules apply if the   wife dies first and the husband survives her.</p>','b0b11d784c7020f492403c3eb586d65e','','2010-11-11 01:25:33',62,1),(355,1,57,'content','title','Contact Us','9cfc9b74983d504ec71db33967591249','','2012-08-14 00:04:38',62,0),(356,1,57,'content','alias','contact-us','03f2197d47a602c679c5f667e3482855','','2012-08-14 00:04:38',62,0),(357,1,57,'content','introtext','<div style=\"font-size: 12px;\">\r\n<p><strong>Timothy David Takata<br />Attorney at Law</strong><br />21221 S. Western Ave. Suite 215<br />Torrance, CA 90501</p>\r\n<p>Tel: <span class=\"skype_pnh_print_container\">(310) 533-8111</span><span class=\"skype_pnh_container\" dir=\"ltr\"><span class=\"skype_pnh_mark\"> begin_of_the_skype_highlighting</span> <span class=\"skype_pnh_highlighting_inactive_common\" title=\"Call this phone number in United States of America with Skype: +13105338111\" dir=\"ltr\"><span class=\"skype_pnh_left_span\"> </span><span class=\"skype_pnh_dropart_span\" title=\"Skype actions\"><span class=\"skype_pnh_dropart_flag_span\" style=\"background-position: -4499px 1px ! important;\"> </span> </span><span class=\"skype_pnh_textarea_span\"><span class=\"skype_pnh_text_span\"> (310) 533-8111</span></span><span class=\"skype_pnh_right_span\"> </span></span> <span class=\"skype_pnh_mark\">end_of_the_skype_highlighting</span></span><br />Fax: (310) 533-8008</p>\r\n<p>Email:  takata@takatalaw.com or takataoffice@att.net</p>\r\n</div>','511170a7eaee255764c840c28961399c','','2012-08-14 00:04:38',62,0),(358,1,47,'content','title','Death Taxes','53bcaa721518fae9c3464e00ab916fb9','','2013-06-07 20:20:57',62,1),(359,1,47,'content','alias','death-taxes','7d5a60c39373fd371773ed26c67b1a48','','2013-06-07 20:20:57',62,1),(360,1,47,'content','introtext','<p>When you die you might have to pay death taxes. The proper name is  the Federal Estate Tax. Also many states have an inheritance tax which  also must be paid but it is relatively minor compared to the Federal  Estate Tax.</p>\r\n<p>If you have assets over $5,000,000 (in 2013), you must  pay death taxes. The rates vary from about 37% to 55% on all amounts  over $5,000,000 (in 2013). For example if you had an estate of  $6,000,000, and you die in 2013, you would have to pay about $450,000 in  death taxes if you die.</p>\r\n<p>The law requires that you file an Estate  Tax Return, Form 706, within 9 months of the date of death. The death  taxes must also be paid at that time. There are substantial penalties if  you fail to file the return without a valid excuse and also if you fail  to pay the death tax. Usually a lawyer or accountant prepares the  Estate Tax Return.</p>','4796105a81669de146d690e20e248457','','2013-06-07 20:20:57',62,1),(361,1,47,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:20:57',62,1),(362,1,47,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:20:57',62,1),(363,1,7,'content','title','E-1 Treaty Trader Visa','c1017ec14c79b05ac275ac70e1a1cb7b','','2010-11-11 01:26:18',62,1),(364,1,7,'content','alias','e-1-treaty-trader-visa','1d0a1e69cfc8df936df478cc4f1bf03c','','2010-11-11 01:26:18',62,1),(365,1,7,'content','introtext','<p>The requirements of an E-1 visa are well known to many Japanese Managers. The    U.S. company must be owned in the majority (over 50%) by Japanese nationals    or a Japanese parent company. The proposed employee must be a Japanese National    and the majority of trade of the U.S. company (Japanese subsidiary company)    must be between Japan and the U.S. Generally, the firms qualifying for an E-1    visa are import-export companies (trading companies), transportation, tourism,    computer services, automotive importers and parts companies, communications,    international banking, and insurance companies.</p>\r\n<p>What is \"substantial trade\"? There is no set dollar amount of trade    required to qualify for an E-1 visa. This is a decision made by a U.S. Consular    Officer based upon the information and documentation presented to him and varies    from case to case. It also depends on the kind of company applying for a visa.</p>\r\n<p>U.S. companies (Japanese subsidiary companies) that do qualify for an E-1 visa    may wonder how many visas they can obtain. Again there is no specific rule but    generally it is determined by the size of the company in the U.S. (sales) and    the number of American employees hired. The author represents a large international    Japanese company that has about 50 E-1 visas and employs about 900 American    workers. However, the author represents another company that has only about    50 employees and that company has about 10 E-1 visa holders. The number of E-1    visas issued depends on the circumstances of each company.</p>\r\n<p>Two types of employees may work for the US company (Japanese subsidiary company).    One type is Executive or Managerial personnel. These, of course, are the top    executive staff or second level department managers. The other type is personnel    with \"essential skills\". These are personnel with special knowledge    of a company\'s product, marketing strategy, unique international system of operations,    or other knowledge not readily available. For example, specialized engineers    (such as automotive specialty engineers for a certain make of Japanese made    automobile) can qualify for an E-1 visa. As discussed later, engineering staff    can in some cases also qualify for an H-1 visa or an L-1 visa.</p>\r\n<p>A good guideline for the definitions of Executive, Managerial and specialized    knowledge can be found in the discussion in this booklet concerning L-1 visas.    Those definitions are similar to the definitions of the E-1 visa, However, the    \"essential skills\" category of the E-1 visa and the \"specialized    knowledge\" category of the L-1 visa are not exactly the same.</p>\r\n<p>The E-1 visa is issued at the American Embassy for an initial period of 4-5    years. Upon entry to the U.S., the alien is given a one or two years stay (I-94)    and can obtain yearly extensions.</p>','706e2f4b82da81f3a0eb52be21ddb2a8','','2010-11-11 01:26:18',62,1),(366,1,7,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:26:18',62,1),(367,1,7,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:26:18',62,1),(368,1,8,'content','title','E-2 Treaty Investor Visa ','de72996d26f91766399a679fddfb0b28','','2015-06-15 20:02:22',62,1),(369,1,8,'content','alias','e-2-treaty-investor-visa-','9a9aecfc0aa8a237168677681e3eabaa','','2015-06-15 20:02:22',62,1),(370,1,8,'content','introtext','<p>The E-2 visa category requires that a substantial investment be made in the    US by foreign investors. There is no trade requirement. The owners (Japanese    nationals or Japanese parent company) must be of the same nationality as the    managers in the US sent to operate the enterprise.</p>\r\n<p>There is no exact definition of the term \"substantial investment\".    It will differ depending upon the type of company involved (restaurant versus    an clothing factory). The amount of capital to start an auto parts factory would    be different from the capital in starting a restaurant. As a very rough guide,    it is prudent to invest more than $500,000 although E-2 visas can    be issued to investors investing smaller amounts depending on the circumstances.</p>\r\n<p>The E-2 company may apply for an E-2 visa for aliens that will be its management    and executive personnel and those who have \"essential skills\". The    number of personnel issued E-2 visas is determined basically the same way as    the E-1. Also the E-2 investors (Japanese Investors) must own a majority interest    (over 50%) in the enterprise.</p>\r\n<p>An example of an E-2 company would be an international construction company.    Since it is not involved in trade, it cannot qualify for an E-1 visa. But since    it has invested substantial capital in the U.S. used in its business, it will    qualify for an E-2 visa company. A Japanese company that manufactures a product    (such as Televisions, Auto Parts, etc.) and has invested substantial sums in    building its manufacturing facility will qualify as an E-2 visa company.</p>\r\n<p>Passive investments and marginal investments will not qualify a company for    an E-2 visa. An example of a passive investment would be an investment in stocks    or bonds or an apartment building where the investor takes no active part in    the management of the investment. However the purchase of a hotel or motel where    the investor is \"active\" in the management is a valid investment which    would qualify a company to apply for a E-2 visa. A marginal investment is one    that is undercapitalized so that it cannot succeed or one in which the investor    must earn his total livelihood. In a situation where it is hard to determine    if the investment is marginal, the fact that the enterprise will employ U.S.    workers is relevant.</p>\r\n<p>If an alien is granted an E-1 or E-2 visa, his spouse and children under 21    years old, can accompany the alien in the U.S.</p>','8f5c2554e717ea55bfd1d9a3593699c2','','2015-06-15 20:02:22',62,1),(371,1,8,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2015-06-15 20:02:22',62,1),(372,1,8,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2015-06-15 20:02:22',62,1),(373,1,30,'content','title','Employer Sanctions','fa21e673fd087cb72874923a3f0409f2','','2010-11-11 01:26:53',62,1),(374,1,30,'content','alias','employer-sanctions','4be1ba113027ba0fd82d8db4d54fea60','','2010-11-11 01:26:53',62,1),(375,1,30,'content','introtext','<h3>After November 6, 1986 it is unlawful to employ \"Unauthorized aliens\".</h3>\r\n<p>After November 6, 1986, it is unlawful to employ an alien knowing the alien    was or has become unauthorized to work.</p>\r\n<p>It is also unlawful to fail to comply with the new rules requiring employers    to verify work authorization and identity.</p>\r\n<p>All employers must complete form I-9 for all employees.</p>\r\n<h3>New law does not apply to current employees</h3>\r\n<p>Employer sanctions do not apply to individuals employed prior to November 6,    1986.</p>\r\n<h3>Verification of Identity and Work Authorization/Record Keeping Rules</h3>\r\n<p>Employers must verify the new employee\'s work authorization and identity by    examining the alien\'s documents. Employer must certify under penalty of perjury    that he has conducted such verification on form I-9.</p>\r\n<h3>Documents required to Establish Work Authorization and Identity</h3>\r\n<p>New employees must present:</p>\r\n<p>1. US passport, unexpired foreign passport with work authorization stamp, certificate    of US citizenship or naturalization, or alien resident card (green card)</p>\r\n<p>OR</p>\r\n<p>2. One document evidencing employment authorization - social security card,    certificate of birth in the US, or other documents acceptable to the Immigration    Service and one document establishing identity - driver\'s license or other identification    acceptable to the Immigration Service.</p>\r\n<p>Employers must retain verification forms up to three years. Compliance in good    faith by employers with verification procedures is an affirmative defense against    prosecution for violation of employment verification requirements.</p>\r\n<h3>Penalties for Employers</h3>\r\n<p>The new law establishes civil penalties for employers who knowingly hire unauthorized    aliens:</p>\r\n<p>First Offense: $250 to $2000 fine per alien</p>\r\n<p>Second Offense: $2000 to $5000 fine per alien</p>\r\n<p>Third Offense: $3000 to $10,000 fine per alien</p>\r\n<p>Employers who establish a pattern or practice of violations are subject to    a $3000 fine per violation and/or six months imprisonment.</p>\r\n<p>Employers who fail to keep verification records can be fined $100 to $1000    per violation.</p>\r\n<p>If an employer has different and distinct divisions or offices, and there is    no common control among them, then each division shall be treated as a separate    entity.</p>\r\n<p>Employers may not require employees to pay or guarantee payment of fines made    against Employers.</p>\r\n<p>Violations of the law shall be heard before an Administrative Law Judge. Adverse    decisions can be appealed to the US Court of Appeals.</p>\r\n<h3>Unlawful to discriminate</h3>\r\n<p>It is unlawful for employers to discriminate against any individual with respect    of hiring and employment. Employers with three or fewer employees are exempted    from this rule, but they are not exempted from employer sanctions.</p>\r\n<p>It is not unfair to employ a US citizen over a lawful alien if both are equally    qualified.</p>','fa266a74b44c59b95a15d0a715ac4c3c','','2010-11-11 01:26:53',62,1),(376,1,30,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:26:53',62,1),(377,1,30,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:26:53',62,1),(378,1,16,'content','title','Employment Based Permanent Residence','edad5869a07e6ae3009df2bb7a070cae','','2010-11-11 01:27:22',62,1),(379,1,16,'content','alias','employment-based-permanent-residence','6514ce77b723b8d12a910f438e0178d0','','2010-11-11 01:27:22',62,1),(380,1,16,'content','introtext','<h1>11. Employment Based Permanent Residence</h1>\r\n<p>If a U.S. company sponsors an alien for permanent residence, it may be possible    for that alien to obtain permanent residence status.</p>\r\n<h3>Labor Certification - Department of Labor</h3>\r\n<p>If the Department of Labor issues a Labor Certification then an alien may petition    the Immigration Service for permanent residence. The theoretical basis for a    Labor Certification can be summarized as follows; If no Americans can qualify    for the job position offered by the sponsoring company, then a Labor Certification    will be issued. For example, American workers cannot generally qualify for the    position of Japanese cook for a Japanese restaurant and this occupation is certifiable.    In some cases an Import-Export Manager required to be bilingual in Japanese    and English may be certified.</p>\r\n<p>However, a job offer cannot be so restrictive that it is not a bona fide job.    Or the job cannot be so custom tailored to fit the alien as to make him the    only possible person qualified for the job position. What is acceptable and    what is restrictive depends on the circumstances and for borderline or difficult    cases the use of an attorney specializing in the preparation of Labor Certification    applications may be advisable.</p>\r\n<p>After the Labor Certification is approved a petition on Immigration form I-140    is filed with the Citizenship &amp; Immigration Services Office. After this    petition is approved, the alien will obtain his permanent residence within the    US or in Japan at the American Embassy depending on individual circumstances.    If the alien has a valid visa (for example an E-1 visa), then he can obtain    his permanent residence status in the US. The alien\'s spouse and children under    21 are automatically granted a permanent residence visa at the same time.</p>\r\n<p>In March, 2005, the Department of Labor started a new labor certification procedure    called PERM. This procedure should speed up the processing of labor certification    applications. There are new expanded recruitment procedures for potential US    workers required and applicants may now file their applications online.</p>\r\n<h3>First Category - Priority Workers</h3>\r\n<p>This category has three sections. A labor certification approved by the Department    of Labor is not required for this category.</p>\r\n<p>a. This section will grant permanent residence to persons of \"extraordinary    ability\" in the sciences, arts, education, business or athletics demonstrated    by sustained national or international acclaim. The alien must continue to work    in the same area and the granting of permanent residence must substantially    benefit the United States.</p>\r\n<p>b. This section will grant permanent residence to outstanding professors and    researchers. The alien must enjoy international recognition in a specific academic    field and must possess at least three years experience in teaching or research.    The alien must accept a position as a university teaching position, or comparable    research position at a university, research institution, or private employer.</p>\r\n<p>c. This section will grant permanent residence to multinational executives    and managers. The alien must have been employed in an executive or managerial    position in Japan for at least one year within the past three years with the    Japanese parent company and must also be employed in the U.S. (Japanese subsidiary    or affiliate company) in a managerial or executive capacity. Under this category    Japanese staff holding an E or L visa may qualify under this category.</p>\r\n<h3>Second Category</h3>\r\n<p>This category has two categories. This category requires a labor certification    approved by the Department of Labor prior to opening a case with the Citizenship    &amp; Immigration Services Office. The labor certification requirement will    not be required where a national interest waiver is approved by the Citizenship    &amp; Immigration Services Office.</p>\r\n<p>a. This section will grant permanent residence to members of the professions    holding advanced degrees (Master\'s Degree or higher). An alien with a minimum    of a Bachelor\'s Degree and a combination of education and experience equivalent    to an advanced degree may qualify for this category.</p>\r\n<p>b. This section will grant permanent residence to persons of to exceptional    ability. (Note that this is a lower standard than the requirement of extraordinary    ability of the first category.) Applicants under this category must show that    their permanent residence position will substantially benefit the United States.</p>\r\n<h3>Third Category</h3>\r\n<p>This category has three sections. This category requires an approved labor    certification from the Department of Labor.</p>\r\n<p>a. This section will grant permanent residence to workers in short supply in    the U.S. labor market and who have at least two years experience in the position    that is sponsored.</p>\r\n<p>b. This section will grant permanent residence to members of the professions    who possess a bachelor\'s degree for the position sponsored.</p>\r\n<p>c. This category will grant permanent residence to alien workers who are in    short supply in the U.S. labor market (less than 2 years experience or without    a bachelor\'s degree) for the position sponsored.</p>\r\n<h3>Fourth Category</h3>\r\n<p>This category will allow permanent residence to special immigrants as designated    by the government. The current designation is for ministers.</p>\r\n<h3>Fifth Category</h3>\r\n<p>This category will allow permanent residence for aliens investing in a new    commercial enterprise which will create full- time employment for at least 10    persons other than the alien\'s spouse or children. The standard investment will    be in the amount of one million dollars. However, the Citizenship &amp; Immigration    Services Office may change that amount between one half million and three million    dollars depending on the area. The alien will be granted conditional permanent    residence for two years, after which the enterprise will be examined to determine    if it meets the original criteria. If the test is successfully met, the alien    will be granted permanent residence.</p>','a10aebefc1acd422ebf208c3c425e169','','2010-11-11 01:27:22',62,1),(381,1,16,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:27:22',62,1),(382,1,16,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:27:22',62,1),(383,1,65,'content','title','Estate Planning Conclusion','f3064b4118e27ebb2dbbdc6f5e3d6371','','2013-06-07 20:27:09',62,1),(384,1,65,'content','alias','estate-planning-conclusion','76c655c755e458af735630482ecea5fd','','2013-06-07 20:27:09',62,1),(385,1,65,'content','introtext','<p>You are now probably thinking that an estate planning trust is very  good. It is. But you must be aware that the traditional husband and wife  estate planning trust must be written while both the husband and wife  are alive. If one of them dies, then the estate plan will not work.</p>\r\n<p>An  estate planning trust can save you hundreds of thousands of dollars  which you can pass to your children. If you do not make an estate plan,  then you will have to pay death taxes. This is the law. The author has  handled estate cases for many years and felt that it is a tragedy that  some people have to pay hundreds of thousands of dollars of death taxes  and probate expenses when it was not necessary. Unfortunately the  reality of death and the payment of death taxes occurs after it is too  late, that is after the first spouse has died. Of course, there are  estate planning techniques that can be done after the first spouse\'s  death, but the main tax benefit, the marital deduction, is gone.</p>\r\n<p>It  is also very important that you employ the services of a lawyer who  specializes in estate planning. This is a complicated area of the law  and the attorney who handles business cases or general matters may not  be able to adequately handle your estate planning matters.</p>\r\n<p>The  wise person plans for the disposition of his wealth upon his death.  Estate planning techniques have been used for generations by Americans  who possess estates subject to death taxes. It is time for you to do the  same. In America, if you die you will have to pay death taxes if your  estate is over $5,000,000 (in 2013). But if you make an estate plan,  perhaps you can legally reduce or pay little or no estate taxes at all</p>','fb3bcdbf9dcbfd92d8e4a14631f945af','','2013-06-07 20:27:09',62,1),(386,1,65,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:27:09',62,1),(387,1,65,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:27:09',62,1),(388,1,34,'content','title','Illegal Immigration Reform - Intro','11faff923dd66d6a1b35c90b6fe58b50','','2010-11-11 01:27:58',62,1),(389,1,34,'content','alias','illegal-immigration-reform-intro','bdf9ad7fcf3e7076f29ff2f268df5cc1','','2010-11-11 01:27:58',62,1),(390,1,34,'content','introtext','<h2>ILLEGAL IMMIGRATION REFORM AND IMMIGRANT<br />RESPONSIBILITY ACT 1996<br /> (IIRIRA-96)</h2>\r\n<p>This is a summary of the major provisions of the new immigration law prepared by the law office of Timothy D. Takata</p>\r\n<ul>\r\n<li>Title II - Enhanced Enforcement and Penalties Against Alien Smuggling; Document Fraud</li>\r\n<li>Title III - Inspection, Apprehension, Detention, Adjudication, and Removal of Inadmissible and Deportable Aliens</li>\r\n<li>Title V - Restrictions On Benefits For Aliens</li>\r\n<li>Title VI - Miscellaneous Provisions</li>\r\n</ul>','c0a6995919798753c54d58e859ab0f85','','2010-11-11 01:27:58',62,1),(391,1,34,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:27:58',62,1),(392,1,34,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:27:58',62,1),(393,1,4,'content','title','Immigration Introduction','f178d43b3da8e4718d398f60ae5cac8f','','2010-11-11 01:28:12',62,1),(394,1,4,'content','alias','immigration-introduction','3647fa94ea5da331c830590945cb6417','','2010-11-11 01:28:12',62,1),(395,1,4,'content','introtext','<p>This guide will provide you with information concerning the various  visas, both temporary and permanent, in which you may live and work in  the United States. The guide will explain the various temporary visas  such as the B, E, H, and L. It will also explain the main types of  permanent residence visas (green cards) based upon business occupation.  Other matters such as visa documentation required at American Embassies  for various visas, Change of status(visa) after entry to the United  States, and Employer Sanctions are also covered.</p>\r\n<p>After the tragedy  of September 11, 2001, the procedures for obtaining visas was changed.  Many security procedures were expanded and new ones created. Many aliens  of middle eastern descent have special registration procedures. The  Immigration and Naturalization Service used to be under the jurisdiction  of the U.S. Department of Justice. After 9/11/01, the name was changed  to Citizenship and Immigration Services and is now under the  jurisdiction of the newly created Department of Homeland Security. The  Department of Justice now has expanded powers to investigate and  incarcerate aliens suspected of terrorism.</p>\r\n<p>This guide is not  intended to provide legal advise for a specific case. If you have a  specific case, it is recommended that you contact an attorney for  advice.</p>\r\n<p>I hope that this guide will be of use to you in providing basic information about immigration.</p>\r\n<p>Timothy D. Takata<br />Attorney at Law</p>','40bb054b6479d27bf15c1266021e8fc2','','2010-11-11 01:28:12',62,1),(396,1,4,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:28:12',62,1),(397,1,4,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:28:12',62,1),(398,1,66,'content','title','Incorporation','042dde88088684b2b69d6810f9554e87','','2010-11-11 01:28:38',62,1),(399,1,66,'content','alias','incorporation','699a8281e9fb9cfd4c0d7c94c073bab2','','2010-11-11 01:28:38',62,1),(400,1,66,'content','introtext','<p>This section will explain the basic procedures for setting up a  corporation   in California.  The procedure for incorporation in  California is similar but   not identical to many other states.</p>\r\n<p><strong>CORPORATE NAME</strong></p>\r\n<p>The first step is to reserve the corporate name.  Since there are  hundreds of   thousands corporations in California, many names are not  available.  Therefore,   the first step is to check if the corporate  name is available. Usually, if the   corporate name is available, it can  be reserved with the Secretary of State of   California for 60 days.</p>\r\n<p><strong>ARTICLES OF INCORPORATION</strong></p>\r\n<p>After the corporate name is selected, the articles of incorporation  are prepared   and filed with the Secretary of State of California.</p>\r\n<p><strong>FIRST MEETING OF BOARD OF DIRECTORS</strong></p>\r\n<p>After the articles of incorporation have been filed with the  Secretary of State,   the directors hold their first meeting. At the  meeting, the directors and officers   are elected, stock issuance is  authorized, bylaws are adopted, corporate office   address is  established, bank selected, and other initial matters.</p>\r\n<p><strong>TAX IDENTIFICATION NUMBER</strong></p>\r\n<p>After the corporation has filed its articles of incorporation, it  may obtain a   federal tax identification number from the Internal  Revenue Service using IRS   form SS-4.</p>\r\n<p><strong>STOCK ISSUANCE</strong></p>\r\n<p>After the board of directors have authorized the initial stock, the  corporation   proceeds to issue stock.  The shareholders must fund the  corporation with the   initial capital. Before stock is issued, a permit  must be obtained from the   Department of Corporations. However, if the  shareholders of the corporation is   limited to less than 35 persons,  then it is possible to issue stock by registering   with the Department  of Corporations under Corporate Code Section 25102(f), which   is a  simplified and common method to issue stock.</p>\r\n<p><strong>BUSINESS LICENSE</strong></p>\r\n<p>In most cities, it is required to obtain a city business license from the city   where the corporation is located.</p>\r\n<p><strong>SELLER\'S PERMIT</strong></p>\r\n<p>If the corporation will be selling products in California, it must  obtain a   seller\'s permit from the State Board of Equalization.  Also,  the corporation   must pay California sales tax for products it sells.</p>\r\n<p><strong>COMPLETION OF CORPORATION</strong></p>\r\n<p>After the articles of incorporation, first meeting of directors, and  stock   issuance are completed, the basic formation of the corporation  has been   completed. However, there are other business matters that  must be completed   to set up the corporation as an existing business  which varies depending on   the type of company.</p>\r\n<p>This outline states the basic procedures for setting up a  corporation in   California.  It is not intended to be a complete guide  and if you are intending   to set up a corporation you should consult  with a lawyer and accountant.</p>','5f92b9dfe66ea399d98f614d25c5713b','','2010-11-11 01:28:38',62,1),(401,1,66,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:28:38',62,1),(402,1,66,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:28:38',62,1),(403,1,39,'content','title','Introduction to Estate Planning','fa3fcab8bd25b44c599d9d012e2499e6','','2010-11-29 23:47:56',62,1),(404,1,39,'content','alias','introduction-to-estate-planning','c11a580ec3f7c166eb4e4d26ac3e5f61','','2010-11-29 23:47:56',62,1),(405,1,39,'content','introtext','<p>You are a first generation immigrant or the descendent of a first  generation   immigrant to the United States. This country is truly the  land of opportunity   and freedom, and you and your family have  prospered in this country. In fact,   you have accumulated a small  amount of personal wealth or even a great deal of   wealth. This  accumulation of wealth is a result of your hard work and effort.</p>\r\n<p>But what happens if you should die? Or your parents should die? What  are the   procedures for the transfer of property of someone who dies?  What about death   taxes? Who has to pay them? What about the expensive  and lengthy proceeding   called probate where you have to go to court?  What is a will and how does it   work?</p>\r\n<p>This website will provide the basic answers to these and other  questions. It   is written in simple terms and is intended to be easily  understood by the   average reader.</p>\r\n<p>Except for a topic concerning Resident Alien Spouses Loss of Marital Deduction, the information containing in this website applies to   U.S. citizens.</p>','a597dbca904d475d2cbe7155d7598306','','2010-11-29 23:47:56',62,1),(406,1,39,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-29 23:47:56',62,1),(407,1,39,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-29 23:47:56',62,1),(408,1,46,'content','title','Joint Tenancy Property','5d4c2cf7cbd324ace1dc83d48d4c399b','','2010-11-11 01:29:06',62,1),(409,1,46,'content','alias','joint-tenancy-property','a85fcb45b5151d54653f8ae981a29839','','2010-11-11 01:29:06',62,1),(410,1,46,'content','introtext','<p>What is joint tenancy? Joint tenancy is simply a means of holding  title to   property. It is a survivorship means of holding title to  property. For example,   if parties A, B, and C own property in joint  tenancy, and if A dies, then B and   C own the property. If B  subsequently dies, then C owns the property by himself.   The last one  alive owns all the property.</p>\r\n<p>You can hold title in joint tenancy in real estate, bank accounts, stock and   bonds, automobiles, etc.</p>\r\n<p>Joint tenancy is commonly called the \"poor man\'s\" estate planning.    The reason is that property held in joint tenancy does not have to be  probated   in a formal court proceeding. This involves the savings of  court costs.</p>\r\n<p>However, for the person with substantial assets, joint tenancy is    undesirable. First, you may lose substantial tax benefits if you hold  property   in joint tenancy. Also if you have an estate planning will or  trust, you will   jeopardize it because the joint tenancy property will  not be subject to your   will or trust.</p>','bc34a6eea666090fdfa350e45aa26621','','2010-11-11 01:29:06',62,1),(411,1,46,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:29:06',62,1),(412,1,46,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:29:06',62,1),(413,1,61,'content','title','Life Insurance','a91a7600f6af9870aecaeec50f00562d','','2013-06-07 20:23:07',62,1),(414,1,61,'content','alias','life-insurance','35b50fdd7eeb45ce745bff702def0002','','2013-06-07 20:23:07',62,1),(415,1,61,'content','introtext','<p>Life insurance is probably the most important estate planning tool.  It provides the estate with cash that it otherwise would not have. An  estate needs cash for several reasons. First, it may be needed to pay  for death taxes. A husband and wife estate of $10,000,000 (in 2013)  without an estate planning trust will have to pay about $2,200,000 in  death taxes and probate expense at the time of a surviving spouse\'s  death. Also, husband and wife estates of over $5,000,000 (in 2013) will  be subject to death taxes even with the basic trust. A discussion of  estate planning for estates over $5,000,000 (in 2013) is beyond the  scope of this booklet. If there is no cash, then assets of the estate  must be sold to pay these expenses. Also, life insurance proceeds can be  used to provide cash for the decedent\'s wife and children to pay living  expenses, college tuition, and other needs.</p>\r\n<p>There are three main  types of life insurance. First, there is term insurance. It simply pays  the face amount of insurance if the insured person dies. It has the  lowest premium and is the least expensive type of insurance. Next there  is whole life which has a higher premium. It builds up a cash value and  should you cancel the policy you will be paid the cash value of the  insurance policy. A relatively new type of insurance is called Universal  life. It is similar to whole life.</p>\r\n<p>For persons of considerable  wealth there is a special type of trust called an Irrevocable Life  Insurance Trust. Life insurance put in this type of trust will remain  death tax free. However, this type of trust is very complicated and  further discussion is beyond the scope of this booklet.</p>\r\n<p>It is  important that you use the services of an important that you use the  services of an insurance agent experienced in estate planning. These  experienced agents can be very helpful in working with you and your  attorney in developing an estate plan that is custom tailored to your  needs.</p>','fd72a4389a5252cf435373a5bdd425b3','','2013-06-07 20:23:07',62,1),(416,1,61,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:23:07',62,1),(417,1,61,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:23:07',62,1),(418,1,17,'content','title','Maintaining Permanent Residence','0b000079e12274b011b5af886c7f26f2','','2010-11-11 01:29:32',62,1),(419,1,17,'content','alias','maintaining-permanent-residence','1a4f0207083a60fad6bc81acb6041592','','2010-11-11 01:29:32',62,1),(420,1,17,'content','introtext','<p>An alien must maintain his permanent residence in the U.S. in order to keep    his permanent residence. If the alien leaves the U.S. for more than a year then    he will lose his permanent residence. A special document called a Permit to    Reenter can be obtained from the Citizenship &amp; Immigration Services Office    and with that document an alien can leave the U.S., and reside in a foreign    country for up to 2 years before returning and still maintain permanent resident    status in the U.S.</p>\r\n<p>There is no specific term of months per year that an alien must stay in the    US in order to keep his green card, however, a repeated pattern or lengthy stays    abroad may jeopardize an alien\'s permanent residence. Many aliens feel that    if they come to the US once per year for a short period of time they can maintain    their permanent residence. This is not true. If the Citizenship &amp; Immigration    Services Office discovers that the alien comes to the US only once per year,    it is possible that it will initiate proceedings to revoke the alien\'s green    card.</p>','23ce11cd3bfad1d54dc7ac7ef11130f2','','2010-11-11 01:29:32',62,1),(421,1,17,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:29:32',62,1),(422,1,17,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:29:32',62,1),(423,1,55,'content','title','Map - Torrance Office','67179458b49d65b74eb09b8e02cc5ab3','','2010-11-22 23:13:34',62,1),(424,1,55,'content','alias','map-torrance-office','5b7b90df377beb233244d3ed9f4e10b2','','2010-11-22 23:13:34',62,1),(425,1,55,'content','introtext','<div style=\"font-size: 12px;\">\r\n<p><strong>Timothy David Takata<br />Attorney at Law</strong><br />21221 S. Western Ave. Ste 215<br />Torrance, CA 90501</p>\r\n<p>Tel: (310) 533-8111</p>\r\n<p>Fax: (310) 533-8008</p>\r\n</div>\r\n<p>From I-110, Take Carson St. exit. go east.  Between Torrance Blvd and Carson St. on Western Ave<br />From I-405, Exit Western Ave. Go South.  Between Torrance Blvd. and Carson St. on Western Ave.</p>\r\n<p><br />{mosmap  width=\'500\'|height=\'400\'|lat=\'33.836492\'|lon=\'-118.309711\'|  zoom=\'10\'|zoomType=\'Large\'|zoomNew=\'10\'|mapType=\'Map\'|showMaptype=\'0\'|  overview=\'0\'|text=\'Takata Law Office\'|tooltip=\'DWO\'|marker=\'1\'|  align=\'center\'|key=\'ABQIAAAApqlPGZI-MhNkJ7t6hGD7IRSvQW1_BEE7sgv9em5QKeCTBDfdChR9fHv81dy-77XJow2CscMP545lHA\'}</p>','48b1a726e95a3a3a4d4218a2695b7b9f','','2010-11-22 23:13:34',62,1),(835,2,74,'k2_items','extra_fields','[]','d751713988987e9331980363e24189ce','','2011-07-29 21:15:54',62,1),(837,2,74,'k2_items','title','ロサンゼルスでの子供救済寄付慈善','ea3c65b7f6951adccf764d87fe80e6db','','2011-07-29 21:15:54',62,1),(838,2,74,'k2_items','introtext','<p style=\"TEXT-ALIGN: center\"><img src=\"images/stories/redstone photo child rescue.jpg\" border=\"0\" /></p>\r\n<p><br /><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves /> <w:TrackFormatting /> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF /> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>JA</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables /> <w:SnapToGridInCell /> <w:WrapTextWithPunct /> <w:UseAsianBreakRules /> <w:DontGrowAutofit /> <w:SplitPgBreakAndParaMark /> <w:DontVertAlignCellWithSp /> <w:DontBreakConstrainedForcedTables /> <w:DontVertAlignInTxbx /> <w:Word11KerningPairs /> <w:CachedColBalance /> <w:UseFELayout /> 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Priority=\"61\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light List Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Dark List Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"19\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtle Emphasis\" /> <w:LsdException Locked=\"false\" Priority=\"21\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Emphasis\" /> <w:LsdException Locked=\"false\" Priority=\"31\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtle Reference\" /> <w:LsdException Locked=\"false\" Priority=\"32\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Reference\" /> <w:LsdException Locked=\"false\" Priority=\"33\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Book Title\" /> <w:LsdException Locked=\"false\" Priority=\"37\" Name=\"Bibliography\" /> <w:LsdException Locked=\"false\" Priority=\"39\" QFormat=\"true\" Name=\"TOC Heading\" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]>\r\n<style>\r\n /* Style Definitions */\r\n table.MsoNormalTable\r\n	{mso-style-name:\"Table Normal\";\r\n	mso-tstyle-rowband-size:0;\r\n	mso-tstyle-colband-size:0;\r\n	mso-style-noshow:yes;\r\n	mso-style-priority:99;\r\n	mso-style-qformat:yes;\r\n	mso-style-parent:\"\";\r\n	mso-padding-alt:0in 5.4pt 0in 5.4pt;\r\n	mso-para-margin:0in;\r\n	mso-para-margin-bottom:.0001pt;\r\n	text-align:center;\r\n	mso-pagination:widow-orphan;\r\n	font-size:11.0pt;\r\n	font-family:\"Calibri\",\"sans-serif\";\r\n	mso-ascii-font-family:Calibri;\r\n	mso-ascii-theme-font:minor-latin;\r\n	mso-hansi-font-family:Calibri;\r\n	mso-hansi-theme-font:minor-latin;\r\n	mso-bidi-font-family:\"Times New Roman\";\r\n	mso-bidi-theme-font:minor-bidi;}\r\n</style>\r\n<![endif]--> <!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves /> <w:TrackFormatting /> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF /> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>JA</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables /> <w:SnapToGridInCell /> <w:WrapTextWithPunct /> <w:UseAsianBreakRules /> <w:DontGrowAutofit /> <w:SplitPgBreakAndParaMark /> <w:DontVertAlignCellWithSp /> <w:DontBreakConstrainedForcedTables /> <w:DontVertAlignInTxbx /> <w:Word11KerningPairs /> <w:CachedColBalance /> <w:UseFELayout /> </w:Compatibility> <m:mathPr> <m:mathFont m:val=\"Cambria Math\" /> <m:brkBin m:val=\"before\" /> <m:brkBinSub m:val=\"&#45;-\" /> <m:smallFrac m:val=\"off\" /> <m:dispDef /> <m:lMargin m:val=\"0\" /> <m:rMargin m:val=\"0\" /> <m:defJc m:val=\"centerGroup\" /> <m:wrapIndent m:val=\"1440\" /> <m:intLim m:val=\"subSup\" /> <m:naryLim m:val=\"undOvr\" /> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState=\"false\" DefUnhideWhenUsed=\"true\"   DefSemiHidden=\"true\" DefQFormat=\"false\" DefPriority=\"99\"   LatentStyleCount=\"267\"> <w:LsdException Locked=\"false\" Priority=\"0\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Normal\" /> <w:LsdException Locked=\"false\" Priority=\"9\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"heading 1\" /> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 2\" /> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 3\" /> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 4\" /> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 5\" /> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 6\" /> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 7\" /> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 8\" /> <w:LsdException Locked=\"false\" Priority=\"9\" QFormat=\"true\" Name=\"heading 9\" /> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 1\" /> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 2\" /> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 3\" /> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 4\" /> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 5\" /> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 6\" /> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 7\" /> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 8\" /> <w:LsdException Locked=\"false\" Priority=\"39\" Name=\"toc 9\" /> <w:LsdException Locked=\"false\" Priority=\"35\" QFormat=\"true\" Name=\"caption\" /> <w:LsdException Locked=\"false\" Priority=\"10\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Title\" /> <w:LsdException Locked=\"false\" Priority=\"1\" Name=\"Default Paragraph Font\" /> <w:LsdException Locked=\"false\" Priority=\"11\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtitle\" /> <w:LsdException Locked=\"false\" Priority=\"22\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Strong\" /> <w:LsdException Locked=\"false\" Priority=\"20\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Emphasis\" /> <w:LsdException Locked=\"false\" Priority=\"59\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Table Grid\" /> <w:LsdException Locked=\"false\" UnhideWhenUsed=\"false\" Name=\"Placeholder Text\" /> <w:LsdException Locked=\"false\" Priority=\"1\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"No Spacing\" /> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Shading\" /> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light List\" /> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Grid\" /> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 1\" /> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 2\" /> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 1\" /> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 2\" /> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 1\" /> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 2\" /> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 3\" /> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Dark List\" /> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Shading\" /> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful List\" /> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Grid\" /> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light List Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 1\" /> <w:LsdException Locked=\"false\" UnhideWhenUsed=\"false\" Name=\"Revision\" /> <w:LsdException Locked=\"false\" Priority=\"34\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"List Paragraph\" /> <w:LsdException Locked=\"false\" Priority=\"29\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Quote\" /> <w:LsdException Locked=\"false\" Priority=\"30\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Quote\" /> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Dark List Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 1\" /> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light List Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Dark List Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 2\" /> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light List Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Dark List Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 3\" /> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light List Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Dark List Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 4\" /> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light List Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Dark List Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 5\" /> <w:LsdException Locked=\"false\" Priority=\"60\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Shading Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"61\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light List Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"62\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Light Grid Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"63\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 1 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"64\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Shading 2 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"65\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 1 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"66\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium List 2 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"67\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 1 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"68\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 2 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"69\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Medium Grid 3 Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"70\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Dark List Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"71\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Shading Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"72\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful List Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"73\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 6\" /> <w:LsdException Locked=\"false\" Priority=\"19\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtle Emphasis\" /> <w:LsdException Locked=\"false\" Priority=\"21\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Emphasis\" /> <w:LsdException Locked=\"false\" Priority=\"31\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtle Reference\" /> <w:LsdException Locked=\"false\" Priority=\"32\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Reference\" /> <w:LsdException Locked=\"false\" Priority=\"33\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Book Title\" /> <w:LsdException Locked=\"false\" Priority=\"37\" Name=\"Bibliography\" /> <w:LsdException Locked=\"false\" Priority=\"39\" QFormat=\"true\" Name=\"TOC Heading\" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]>\r\n<style>\r\n /* Style Definitions */\r\n table.MsoNormalTable\r\n	{mso-style-name:\"Table Normal\";\r\n	mso-tstyle-rowband-size:0;\r\n	mso-tstyle-colband-size:0;\r\n	mso-style-noshow:yes;\r\n	mso-style-priority:99;\r\n	mso-style-qformat:yes;\r\n	mso-style-parent:\"\";\r\n	mso-padding-alt:0in 5.4pt 0in 5.4pt;\r\n	mso-para-margin:0in;\r\n	mso-para-margin-bottom:.0001pt;\r\n	text-align:center;\r\n	mso-pagination:widow-orphan;\r\n	font-size:11.0pt;\r\n	font-family:\"Calibri\",\"sans-serif\";\r\n	mso-ascii-font-family:Calibri;\r\n	mso-ascii-theme-font:minor-latin;\r\n	mso-hansi-font-family:Calibri;\r\n	mso-hansi-theme-font:minor-latin;\r\n	mso-bidi-font-family:\"Times New Roman\";\r\n	mso-bidi-theme-font:minor-bidi;}\r\n</style>\r\n<![endif]--></p>\r\n<p class=\"MsoNormal\" style=\"text-align: left;\" align=\"left\"><span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">高田弁護士は２０１０年１１月３日、ロサンゼルスで行われた子供救済チャリティーイベントに参加しました。</span>Sweet Tooth Fairy <span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">イベントにて集められた寄付金は</span>Benefit Child Rescue of North America to Help Support Front Line Organizations Combating Child Trafficking<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">に貢献されます。</span><br /> <br /> Sweet Tooth Fairy Celebrity <span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">イベントのおかげで、必要な基金を集め、アメリカの子供達に対する性的搾取及び人身売買に関する問題意識を高めまることが出来ました。メディア王でもあり、バイアコムの会長でもある</span>Summer Redstone<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏は驚くことに</span>$1,000,000<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">ドルの寄付金をスピーチの際に発表しました。聴衆、ボランティア、著名人、そしてカジノのスタッフの方々から総立ちの拍手喝采を受けました。</span>Child Rescue of North America<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">の常務取締役の</span>Lindsay Hadley<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏は、これを受けて嬉しさのあまり動揺されているようでした。</span><br /> <br /> <span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">「</span>Redstone<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏の寛大な寄付金は私が抱いていた夢以上のものでした。」と</span>Hadley<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏が述べました。「彼が寄付金について発表する前に、彼の一言一言がとても誠実で感動しました。これでアメリカの子供達の人身売買問題を取り組む助けとなります。」一般的に多い人身売買のケースとしては、売春の強要あるいは性的奴隷などで</span>200,000<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">人以上のアメリカの子供達が性風俗産業の被害にあっています。</span></p>\r\n<p><span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">このイベントは兄弟である</span>Annie Duke<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏と</span>Howard Lederer<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏により開催され、</span>Dianna Donofrio-Trigatzi<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏による司会で進められ、サイレントオークションや</span>Cameron Rafati<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏のパフォーマンスもありました。ゲストと中には、</span>Jerry Bus<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">医師や</span>Los Angeles Lakers<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">の</span>Frank Mariani<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏、シンプソンズの創作者である</span>Sam Simon<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏、プロデューサーの</span>Gina Hecht<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏と</span>Brian Herskowitz<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏でした。スペシャルゲストとして、</span>One Step Closer Foundation<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">の</span>Jacob Zalewski<span style=\"font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏も出席されていました。</span></p>\r\n<p><span style=\"font-size: 11pt; font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">上記の写真はバイアコム及びに</span><span style=\"font-size: 11pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;;\">CBS</span><span style=\"font-size: 11pt; font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">テレビの会長・代表執行役の</span><span style=\"font-size: 11pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;;\">Summer Redstone</span><span style=\"font-size: 11pt; font-family: &quot;MS Mincho&quot;;\" lang=\"JA\">氏です。</span><span style=\"font-size: 11pt; font-family: &quot;Calibri&quot;,&quot;sans-serif&quot;;\"><br /> <br /> </span></p>','61fde080ec62384b375634b70da6620f','','2011-07-29 21:15:54',62,1),(426,1,55,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-22 23:13:34',62,1),(427,1,55,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-22 23:13:34',62,1),(428,1,31,'content','title','Naturalization - U.S. Citizenship','da911cbbf3c4ecae4908d477f3c32e9b','','2010-11-11 01:29:57',62,1),(429,1,31,'content','alias','naturalization-us-citizenship','816ab88c70fb76d2c359d30db081ac82','','2010-11-11 01:29:57',62,1),(430,1,31,'content','introtext','<p>Permanent residents may become naturalized U.S. citizens after meeting certain    requirements. Permanent residents are not required to apply for U.S. citizenship,    but may remain permanent residents indefinitely.</p>\r\n<p>The basic requirements are:</p>\r\n<p>1. Lawful permanent residence status. The alien must be a lawful permanent    resident.</p>\r\n<p>2. Continuous residence. The alien must have continuous residence in the U.S.    for at least five years before filing for naturalization. Continuous residence    does not mean actual physical presence and brief absenses may be allowed, however,    a thorough discussion of this issue is beyond the scope of this guide.</p>\r\n<p>The continuous residence requirement for spouses of U.S. citizens is three    years.</p>\r\n<p>3. Residence in state. The alien must have resided at least 3 months in the    state in which the application for naturalization is filed.</p>\r\n<p>4. Physical Presence. The alien must have been physically present in the U.S.    for an aggregate total of one half of the period required for continuous residence,    2 1/2 years for most aliens and 1 1/2 years for spouses of U.S. citizens.</p>\r\n<p>5. English. The alien must be able to read, write, and speak ordinary English.</p>\r\n<p>6. U.S. Government and History. The alien must have a basic knowledge of U.S.    history and government.</p>\r\n<p>7. Good Moral Character. The alien must show good moral character. Generally    a person who is involved in criminal activity does not possess good moral character.</p>\r\n<p>8. Continuous Residence. The alien must have lived continuously in the U.S.    from the date of applying for naturalization until actual admission as a U.S.    citizen.</p>\r\n<p>9. Eighteen years old. the alien must be 18 years old or older at the time    of filing for naturalization.</p>\r\n<p>If the alien meets the above requirements, then the alien may apply for citizenship.</p>','716683a39db3a8c7efca14c2f6bb6224','','2010-11-11 01:29:57',62,1),(431,1,31,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:29:57',62,1),(432,1,31,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:29:57',62,1),(433,1,21,'content','title','Other American Embassies','665c6eace300138d6392d8d79cdd70a3','','2010-11-11 01:30:17',62,1),(434,1,21,'content','alias','other-american-embassies','ecd732db1931b2a76a75ed3e1fb567f4','','2010-11-11 01:30:17',62,1),(435,1,21,'content','introtext','<p>In some cases it may be desirable to apply for a visa at an American embassy    outside of Japan. It is possible under certain circumstances to obtain original    and renewal visas at the American Embassies or Consulates in Mexico and Canada.    The current procedure is to make an appointment only at a special Department    of State website. Most American Consulates have specific requirements that describe    the procedures for third country nationals (including Japanese) to apply for    a visa. Many American Consulates do not accept third country nationals. These    requirements are usually stated on their websites.</p>','2c7cea99a74936e3cccb7e2d85d6cb6c','','2010-11-11 01:30:17',62,1),(436,1,21,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:30:17',62,1),(437,1,21,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:30:17',62,1),(438,1,63,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:24:26',62,1),(439,1,63,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:24:26',62,1),(440,1,63,'content','title','Other Estate Planning Devices','a369f161df1af32108daf2eefde99233','','2013-06-07 20:24:26',62,1),(441,1,63,'content','alias','other-estate-planning-devices','503441034f029082a2b3dfdab466a5ac','','2013-06-07 20:24:26',62,1),(442,1,63,'content','introtext','<p>There are other estate planning devices which can result in the  lowering of death taxes in your estate. Any person can give away $14,000  of his or her property per year to anyone without tax. A husband and  wife can give away $28,000 per year. For example, a husband and wife can  give $14,000 each to their two children, Aunt Jean, and Uncle Tom for a  total of $112,000 per year. Also, you can make gifts to charity such as  churches or nonprofit organizations. Owners of a small business can use  special techniques to reduce death taxes attributable to their small  business.</p>','e90434adc7312e1cc3e7391d527f21ca','','2013-06-07 20:24:26',62,1),(443,1,15,'content','title','Permanent Residence (Green Cards)','ff872163b99552cee564f55c8c800396','','2010-11-11 01:30:48',62,1),(444,1,15,'content','alias','permanent-residence-green-cards','de39bcaf2f761b73e4b5131d14780599','','2010-11-11 01:30:48',62,1),(445,1,15,'content','introtext','<p>The issuance of a permanent residence visa (Green Card) allows the  alien to   reside permanently in the U.S. There are two major categories  of permanent   residence visas, close family member sponsorship, and  those based upon   employment.</p>\r\n<p>Close family membership permanent residence would be sponsorship by a  US   citizen spouse, permanent resident spouse, US citizen brother or  sister, US   citizen sponsorship of unmarried or married children.</p>','1a98656be5a3762ca0710b349011652b','','2010-11-11 01:30:48',62,1),(446,1,15,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:30:48',62,1),(447,1,15,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:30:48',62,1),(448,1,32,'content','title','Permanent Residence based upon Family and Marriage','ae66dc93dd2c2653a0dede1bbc04fb19','','2010-11-11 01:31:02',62,1),(449,1,32,'content','alias','permanent-residence-based-upon-family-and-marriage','a474f31769c49507cf6c10c23cee836d','','2010-11-11 01:31:02',62,1),(450,1,32,'content','introtext','<p><strong><em>Non Preference</em></strong></p>\r\n<p>Non preference family based categories have no quota requirements  which means   that if the alien qualifies, then the alien may apply for  permanent residence   without waiting for a visa number in a quota  category. The following three   categories below are non preference  categories.</p>\r\n<p><strong>U.S. Citizen Marriage</strong></p>\r\n<p>If an alien marries a U.S. citizen, then that alien can obtain  permanent   residence through that marriage. At the time of interview if  the marriage was   less than two years old, a conditional permanent  residence is granted. If the   alien is still married to the U.S.  citizen after two years from the date of the   issuance of the  conditional permanent residence, then an full permanent   residence is  granted.</p>\r\n<p><strong>Child of U.S. Citizen (Under 21 years old)</strong></p>\r\n<p>An alien child under the age of 21 years of age may obtain permanent   residence through a U.S. Citizen parent.</p>\r\n<p><strong>Parents of U.S. Citizen</strong></p>\r\n<p>An alien who is the parent of a U.S. citizen may obtain permanent  residence   through a U.S. citizen child. The U.S. Citizen child must be  over 21 years old.</p>\r\n<p><strong><em>Numerically Limited Family visa categories</em></strong></p>\r\n<p>The categories listed below are subject to annual limitations on the  number   of immigrant visas available. The waiting times for each  category vary depending   on the category and the nationality of the  alien.</p>\r\n<p><strong>First Preference - Unmarried Sons and Daughters of U.S. Citizens (Over 21   years old)</strong></p>\r\n<p>An alien who is the unmarried son or daughter of a U.S. citizen may obtain   permanent residence through U.S. citizen parents.</p>\r\n<p><strong>Second Preference - Spouses and Unmarried Sons and Daughters of Permanent   Residents</strong></p>\r\n<p>This preference is divided into two subcategories. Subcategory 2A are  for   spouses and children under 21 years old of permanent residents.  Subcategory 2B   is for unmarried sons and daughters of permanent  residents who are over 21 years   old.</p>\r\n<p><strong>Third Preference - Married Sons and Daughters of U.S. Citizens</strong></p>\r\n<p>An alien who is the married son or daughter of a U.S. citizen may obtain   permanent residence through U.S. citizen parents.</p>\r\n<p><strong>Fourth Preference - Brothers and Sisters of U.S. Citizens</strong></p>\r\n<p>An alien who is the brother or sister of a U.S. citizen may obtain  permanent   residence through the U.S. citizen brother or sister.</p>\r\n<p> </p>','0d061117c9d082babb02be7b6a1f9d8b','','2010-11-11 01:31:02',62,1),(451,1,32,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:31:02',62,1),(452,1,32,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:31:02',62,1),(453,1,33,'content','title','Premium Processing','9e8c392402ad5865977420852c2c440a','','2010-11-29 19:29:09',62,1),(454,1,33,'content','alias','premium-processing','e74c87c3f7b3b9ce41136faf8c1cab20','','2010-11-29 19:29:09',62,1),(455,1,33,'content','introtext','<p>The Citizenship &amp; Immigration Services Office has started a new  procedure   which allows for expedited processing of some visa  applications. Recently, the   processing times for visa applications  could take several months or longer.   Under the premium processing  rules, a E, L, or H visa application can be   expedited if the alien  applies under the premium processing rules. If the alien   pays an  additional fee of $1,250, then his visa application can be expedited.    Generally an expedited visa application will be adjudicated in 15 days.</p>','adaabdf3cfa72f6342def3549862a4ed','','2010-11-29 19:29:09',62,1),(456,1,33,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-29 19:29:09',62,1),(457,1,33,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-29 19:29:09',62,1),(458,1,53,'content','title','Recent Developments','cdc92a61945a41816c28cffcdc4ca025','','2010-11-11 01:31:39',62,0),(459,1,53,'content','alias','recent-developments','663354588d604a0232bad3863575eeb2','','2010-11-11 01:31:39',62,0),(460,1,53,'content','introtext','<p>H-1B VISAS AVAILABLE  APRIL 23,2010</p>\r\n<p>The USCIS announed that as  of April 15, 2010, about 13,600 H-1B visa applications had been  received.  There are 65,000 visas available for the year.</p>\r\n<p>USCIS ANNOUNCES CAP-GAP RULE FOR H-1B PETITIONS  APRIL 8, 2010</p>\r\n<p>The  USCIS announced that if an F-1 student files for change of status for  H-1B visa and is in status at the time of filing, the F-1 studen may  stay in the US until the petition is adjudicated, and if approved, may  comment lawful H-1B employment when the petition is approved on or after  October 1, 2010.</p>\r\n<p>ALIENS MAY APPLY FOR H-1B  VISAS STARTING APRIL 1, 2010</p>\r\n<p>The  annual first day for filing of H-1B visas starts April 1, 2010.  There  are 65,000 visas available for the new year.  The visa starting date is  October 1, 2010.  The USCIS will accept applications until the visq  quota for the year is filled.</p>\r\n<p>USCIS RELEASES STATISTICS FOR H-1B VISAS FOR YEARS 2007 AND 2008    JANUARY 4, 2010</p>\r\n<p>The  USCIS released a detailed report stating various statistical data for  for H-1B visas the years 2007 and 2008.  The report stated that the  countries issued the most visas in order were  India  (50%), China (9%),  Canada (4%), Phillipines (3.3%), Korea  (3.7%), United Kingdom  (1.9%),  and Japan (1.6%).  The breakdown of degrees stated were Bachelor\'s  Degree (43%), Master\'s Degree (40%) and the balance were other degrees.   The most common ares of employment in order were Computers, Engineering  and Architecture, Education, Administrative, and Medicine. The full  report can be seen on the USCIS website.</p>\r\n<p>USCIS ANNOUNCES THAT NO MORE H-1B VISAS AVAILABLE FOR FISCAL YEAR  DECEMBER 23, 2009</p>\r\n<p>The  USCIS has announced that there are no more H-1B visas available for the  fiscal year.  That new H-1B visas will be available starting October  2010.  If the USCIS follows past procedure, aliens can apply for the new  H-1B visas staring April 1, 2010.</p>\r\n<p>H-1B VISAS STILL AVAILABLE BUT VISAS COULD RUN OUT SOON  12/9/09</p>\r\n<p>The  USCIS announced that H-1B visas are still available.   As of December  9, 2009, approximately 61,500 H-1B cap-subject petitions had been  received. This means that about 4,500 visas are still available.  After  the H-1B visa quota is filled, there will be no new H-1B visas available  until October 2010.</p>\r\n<p>NEW PROCEDURE FOR PREVAILING WAGE REQUESTS WILL START JANUARY 2010    12/8/09</p>\r\n<p>Starting  January 1, 2010, all prevailing wage requests will be applied for at  the Department of Labor.  This includes prevailing wage requests for  H-1B and Labor Certification Applications.   Previously, prevailing wage  requests were requested from the individual state where the alien was  to be employed.</p>\r\n<p>ICE ANNOUNCES WORKPLACE AUDITS OF 1000 COMPANES NOVEMBER 19,2009</p>\r\n<p>ICE  announced workplace audits of 1000 companies that are part of the  government infrastructure program. The ICE release is quoted as follows:</p>\r\n<p>WASHINGTON—U.S. Immigration and Customs Enforcement (ICE) Assistant Secretary John<br />Morton today announced the issuance of Notices of Inspection (NOIs) to 1,000 employers across the<br />country associated with critical infrastructure—alerting business owners that ICE will audit their<br />hiring records to determine compliance with employment eligibility verification laws.<br />“ICE is focused on finding and penalizing employers who believe they can unfairly get ahead by<br />cultivating illegal workplaces,” said Assistant Secretary Morton. “We are increasing criminal and<br />civil enforcement of immigration-related employment laws and imposing smart, tough employer<br />sanctions to even the playing field for employers who play by the rules.”<br />The 1,000 businesses served with audit notices this week were selected for inspection as a result of<br />investigative leads and intelligence and because of the business’ connection to public safety and<br />national security—for example, privately owned critical infrastructure and key resources. The names<br />and locations of the businesses will not be released at this time due to the ongoing, law enforcement<br />sensitive nature of these audits.<br />Audits involve a comprehensive review of Form I-9s, which employers are required to complete and<br />retain for each individual hired in the United States. I-9 forms require employers to review and<br />record each individual’s identity and work eligibility document(s) and determine whether the<br />document(s) reasonably appear to be genuine and related to that specific individual.<br />Protecting employment opportunities for the nation’s lawful workforce and targeting employers who<br />knowingly employ an illegal workforce are major ICE priorities, for which ICE employs all<br />available civil and administrative tools, including audits. Audits may result in civil penalties and lay<br />the groundwork for criminal prosecution of employers who knowingly violate the law.<br />In April, DHS issued updated worksite enforcement guidance emphasizing ICE’s major enforcement<br />priorities—specifically focusing on dangerous criminal aliens and employers who cultivate illegal<br />workplaces by breaking the country’s laws and knowingly hiring illegal workers. In this strategy,<br />ICE identified form I-9 audits as the most important administrative tool in building criminal cases<br />and bringing employers into compliance with the law.</p>\r\n<p>EB-5 INVESTOR PROGRAM EXTENDED FOR THREE YEARS  NOVEMBER 4, 2009</p>\r\n<p>The  Congress passed a law that extends the EB-5 Immigration Investor Progam  to September 30, 1012. The Immigrant Investor program is a special  immigrant program that grants permanent residence to aliens who invest  one million dollars into a U.S. business.  There are 10,000 permanent  visas available per year for this program.  There are additional  requirements in obtaining permanent residence through this category.</p>\r\n<p>GREEN CARD LOTTERY PROGRAM DV-2011 STARTS OCTOBER 2, 2009    10/13/09</p>\r\n<p>The  Department of State announced the start of the DV-2011  Green Card  Program.  It noted that applications were increased from last year.  The  Department release states the following:</p>\r\n<p>In the first week of the  2011 Diversity Immigrant Visa Program (DV?2011), applicants from around  the world submitted over 900,000 entries—a 63 percent increase over the  same period last year. More than 13,000,000 entries are expected before  the registration period ends.<br />The U.S. Department of State launched  DV?2011 on October 2 and will conclude the registration period on  November 30. This Congressionally?mandated program makes available  55,000 immigrant visas annually, drawn randomly from all entries and  issued to persons who meet strict eligibility requirements from  countries with low rates of immigration to the United States. Successful  DV?2011 entrants will receive notification of their selection via mail  between May and July, 2010, and will be permitted to commence the  Immigrant Visa application process in October 2010. The deadline for  visa issuance is September 30, 2011.<br />The Diversity Immigrant Visa  Program is open to persons meeting simple, but strict, eligibility  requirements. Nationals of countries sending more than 50,000 immigrants  to the United States over the period of the past five years are not  eligible. This year, individuals born in Brazil, Canada, China  (mainland) Colombia, Dominican Republic, Ecuador, El Salvador,  Guatemala, Haiti, India, Jamaica, Mexico, Pakistan, Peru, Philippines,  Poland, South Korea, United Kingdom (except Northern Ireland) and its  dependent territories, and Vietnam are not eligible to enter.  Additionally, the law requires that every entrant must have at least a  high school education, or qualifying work experience.<br />There is no fee  to enter DV?2011. Successful entrants, however, will be required to pay  all applicable application fees and costs, including those for medical  examinations, for themselves and qualifying immediate relatives. Entries  must be submitted online. Paper entries are not acceptable. All  successful entrants will be notified by mail, but entrants who retain  their online confirmation page will be able to check their entry status  through the internet.<br />Full details of the program, including instructions on how to apply online, are available at www.dvlottery.state.gov.</p>\r\n<p>USCIS ANNOUNCES USE OF NEW NATURALIZATION TEST FOR ALL APPLICATIONS  10/12/09</p>\r\n<p>The  USCIS announced that the new naturalization test will be given to all  naturalization applicants regardless of date of filing.  It issued an  announcement as follows:</p>\r\n<p>U.S. Citizenship and Immigration  Services (USCIS) is reminding the public that beginning Oct. 1, all  citizenship applicants must take the new naturalization test, regardless  of when they filed their Application for Naturalization (Form N-400).<br />“Becoming  a United States citizen carries with it extraordinary rights and  responsibilities,” said USCIS Director Alejandro Mayorkas. “Our new test  captures the meaning of citizenship and is consistent with our values  and history as a nation.”<br />The revised naturalization test will help  strengthen integration efforts by emphasizing fundamental concepts of  American democracy, basic U.S. history, and the rights and  responsibilities of citizenship.<br />USCIS began administering the new  naturalization test Oct. 1, 2008, with two basic objectives – to ensure a  uniform test administration nationwide and to develop a civics test  that can effectively assess an applicant’s knowledge of U.S. history and  government. Up until Oct. 1, 2009, applicants who had filed for  naturalization before Oct. 1, 2008, had a choice of taking the old test  or the new test. Currently, the overall pass rate for the new test is 91  percent.<br />To learn more about U.S. citizenship and the naturalization test, logon to <a href=\"http://www.uscis.gov/citizenship\">www.uscis.gov/citizenship</a>.</p>\r\n<p>H-1B VISAS STILL AVAILABLE   9/25/2009</p>\r\n<p>The USCIS announced that there are still about 18,000 H-1B visas available for the current year.</p>\r\n<p>USCIS ANNOUNCES PREMIUM PROCESSING FOR TEMPORARY RELIGIOUS WORKERS  7/20/2009</p>\r\n<p>U.S.  Citizenship and Immigration Services (USCIS) announced that, effective  7/20/2009, it will resume Premium Processing Service for nonimmigrant  religious worker petitions filed by certain R-1 petitioners. Only those  petitioners who have successfully passed an on-site inspection are  eligible to file under Premium Processing Service.   Under Premium  Processing Service, USCIS guarantees petitioners that, for a $1,000  processing fee, it will issue either an approval notice or, where  appropriate, a denial notice, a notice of intent to deny, a request for  evidence,  within 15 calendar days of receipt. If the petition is not  processed within 15 calendar days, USCIS will refund the $1,000 fee and  continue to process the request under normal processing times.</p>\r\n<p>H-1B VISAS STILL AVAILABLE  6/19/09</p>\r\n<p>The  USCIS announced that H-1B visas are still available.  As of 6/19/09  there are about 44,500 H-1B visas utilized.  That means that there are  about 20,000 H-1B visas still available.  This seems to contradict the  previous announcement of the USCIS in May showing 45,500 H-1B visas  received.  Perhaps there was an adjustment by the USCIS to show the  current number.</p>\r\n<p>H-1B VISAS STILL AVAILABLE  5/19/09</p>\r\n<p>The  USCIS announced that H-1B visas are still available.   As of May 18,  2009, approximately 45,500 H-1B cap-subject petitions had been received.  This means that about 19,000 visas are still available.</p>\r\n<p>H-1B VISAS STILL AVAILABLE  4/27/09</p>\r\n<p>The  USCIS announced that H-1B visas are still available.  As of this date,  about 45,000 of the the 65,000 available annual visas were subscribed.   This is quite a constrast to last year when all 65,000 were subscribed  in the first week. Therefore, about 20,000 visas are still available.   The troubled US economy is probably the reason that there is less demand  for H visas this year.</p>\r\n<p>H-1B VISAS AVAILABLE APRIL 1, 2009   4/1/09</p>\r\n<p>The  annual H-1B visas became available on April 1, 2009 through April 7,  2009.  There are 65,000 visas avaialbe for the year 2010.  If there are  more than 65,000 applicants, the USCIS will conduct a lottery to select  those eligible to apply.  The visa starting date will be October 1,  2009.  Last year there were about 130,000 applicants so that an  applicant had about a 50% chance of being selected.</p>\r\n<p>PRESIDENT ELECT OBAMA ANNOUNCES NEW CABINET MEMBERS  12/1/08</p>\r\n<p>O<span class=\"rp-desc\"><span>n  12/1/08 President-elect Obama announced the nominations of Senator  Hillary Clinton as Secretary of State, Eric Holder as Attorney General,  and Arizona Governor Janet Napolitano as Secretary of the Department of  Homeland Security</span></span></p>\r\n<p><span class=\"rp-desc\"><span>NEW VISA WAIVER COUNTRIES ADDED  11/17/08</span></span></p>\r\n<p><span class=\"rp-desc\"><span><span class=\"rp-desc\"><span>On  11/17/08 DHS final rule adds the Czech Republic, Estonia, Hungary,  Latvia, Lithuania, the Republic of Korea, and the Slovak Republic to the  list of Visa Waiver Program countries. (73 FR 67711, 11/17/08).</span></span></span></span></p>\r\n<p>CBP ANNOUNCES REGISTRATION PROCEDURE FOR VISA WAIVER TRAVELERS  8/12/08</p>\r\n<p><span class=\"rp-desc\"><span>TheCBP  has announced that all Visa Waiver Traveler\'s must register for travel  to the United States.  The CBP’s Electronic System for Travel  Authorization (ESTA), an electronic system for screening passengers  before they begin travel to the United States under the Visa Waiver  Program, began accepting applications on 8/1/08. The travel  authorization will become mandatory for VWP travelers on 1/12/09.   Persons seeking more information can go to the CBP website at  http://www.cbp.gov/xp/cgov/travel/id_visa/esta/.  Persons may register  online by clicking link titled Electronic Travel Authorization Tool Now  Available  8/5/08 on the previously cited webpage.</span></span></p>\r\n<p>CBP PROVIDES TIPS TO INTERNATIONAL TRAVEL DURING BUSY SUMMER SEASON 6/8/08</p>\r\n<p>The  summer travel season has kicked off and Customs and Border Protection  (CPB) would like to remind international travelers this is the busiest  travel time of the year. To help make the travelers trip as trouble free  as possible CBP would like to provide tips for international travel.<br />On  a typical day, CBP welcomes more than 1.1 million international  travelers into the United States at land, air and sea ports. CBP  officers use the latest technologies and procedures to assure that  travelers from throughout the world are processed rapidly while assuring  that individuals who have ties to terrorism or a criminal background  are barred from entry. CBP would like to take this opportunity to share  some travel tips that can also be found on CBP’s Travel page.  <br />Here are some travel tips offered by Customs and Border Protection for your visit or return to the United States:<br />..  Have all the required travel documents for the countries you’re  visiting, as well as identification for re-entry to the United States.  Passports are required to the U.S. by air.<br />.. Make sure you find out  the rules and regulations concerning food and agricultural items before  you travel, as some are prohibited or must meet certain requirements,  such as a license or permit. Also, all live birds and bird products,  whether for personal or commercial use, may be restricted and/or  quarantined.<br />.. When you arrive at a port of entry in the United  States, a U.S. Customs and Border Protection officer will inspect you.  Be prepared to tell the officer the purpose of your trip and those items  that you purchased or obtained abroad.<br />.. If you are a visitor to  the United States, the officer may require you to provide your  biometrics – digital finger scans and photograph – to verify your  identity against your travel documents. This simple and fast collection  of biometrics is the same as you experienced if you had to get a visa  for your trip to the U.S.<br />.. As a visitor to the U.S., when you depart, make sure that the airline ticket agent collects your I-94 form.<br />..  See our “Top 10 Travel Tips”, as well as a wealth of Frequently Asked  Questions concerning international travel at CBP\'s Know Before You Go  page.  <br />.. Visit CBP’s Web site at cbp.gov to view recent wait times  for the airport you will arrive at. This will help you gauge how long  your clearance process will take.<br />If you are traveling by plane to  Mexico or Canada, please keep in mind that the Western Hemisphere Travel  Initiative requires all travelers to and from the Americas, the  Caribbean, and Bermuda to have a passport or other accepted form of  documentation to enter or depart the United States.<br /><br />Since Jan.  31, 2008, CBP officers no longer accept an oral declaration of  citizenship but require that all individuals entering the country at  land and sea ports of entry, from within  the Western Hemisphere, have  documentary proof of identity and citizenship. Documents that can be  used to gain entry into the U.S. include official passports, passport  cards, copies of birth certificates along with government-issued photo  identification, enhanced driver’s licenses and NEXUS cards.<br />“At ports  of entry, CBP prevents entry of people and goods that are prohibited or  threaten our citizens, infrastructure, resources, and food supply,  while facilitating lawful trade and travel,” said David J. Murphy, CBP  director of field operations in Chicago. “We strive to achieve that  balance and show the world that the United States is a welcoming  nation.”</p>\r\n<p>USCIS WILL ANNOUNCE NEW TRAVEL RULES FOR VISA WAIVER TRAVELERS  JUNE 2, 2008</p>\r\n<p class=\"story\">Passengers  travelling to the United States from countries whose citizens do not  need visas must register online with the US government at least 72 hours  before departure, in the latest measure to strengthen American  security.</p>\r\n<p class=\"story\">The new rule is expected to be announced  on Tuesday by  MichaelChertoff, the Homeland Security secretary, and  take effect in January 2009.</p>\r\n<p class=\"story\">European companies  last year expressed concern after the Homeland Security department  floated the idea of requiring passengers to register 48 hours in  advance, believing it could complicate last-minute business travel.  Although the new rule requires 72 hours advance registration, it will be  valid for multiple entries over a two-year period.</p>\r\n<p><img src=\"http://us.ft.com/ftgateway/images/blank.gif\" border=\"0\" width=\"1\" height=\"1\" /></p>\r\n<p>USCBP REMINDS TRAVELERS OF NEW BORDER CROSSING RULES FOR MEMORIAL DAY WEEKEND MAY 20, 2008</p>\r\n<p>Planning ahead for getting across the border this weekend -- the traditional start of heavy summer cross-border<br />travel  -- may spare motorists the unwanted angst of a traffic jam. That\'s the  advice from U.S. Customs &amp; Border Protection officials who are  gearing up for the upcoming Memorial Day weekend. \"Travelers are  reminded that as of Jan. 31, 2008, CBP stopped accepting an oral  declaration of citizenship and now all individuals entering the country  have to present documentary proof of citizenship,\" said CBP Chief Ron  Smith in Detroit. Documents that can be used to gain entry into the U.S.  include official passports, passport cards, copies of birth  certificates along with government-issued photo identification, enhanced  driver\'s licenses, NEXUS or FAST cards. Those U.S. or Canadian citizens  who travel without the correct<br />paperwork will have the requirements  explained to them, receive a tearsheet explaining how to become  compliant with the rules and then be able to proceed into the U.S. CBP  officers are still exercising discretion with those who fail to comply  with the enhanced requirements in order to ensure that everyone knows  what is required. Since the standards for entry were increased earlier  this year, the compliance rate among travelers crossing the border has  been in the 90 percent range, according to U.S. Department of Homeland  Security officials.</p>\r\n<p>USCIS ANNOUNCES H-1B CAP FILLED APRIL 10, 2008</p>\r\n<p>The  USCIS announced that the H-1B cap was filled on the last day of filing,  April, 7, 2008.  It announced that about 163,000 applications were  received.  There are only 65,000  H visas available per year.  The USCIS  announced that it will conduct a ramdon selection process to determine  which applicants are selected.</p>\r\n<p>USCIS ANNOUNCES EXTENSION OF STUDENT PRACTICAL TRAINING PROGRAMS FOR SOME BUSINESSES  APRIL 4, 2008</p>\r\n<p>The U.S. Department of Homeland Security released today an interim final rule extending the period of<br />Optional Practical Training (OPT) from 12 to 29 months for qualified F-1 non-immigrant students. The<br />extension will be available to F-1 students with a degree in science, technology, engineering, or mathematics<br />who are employed by businesses enrolled in the E-Verify program.<br /><br /></p>\r\n<p><strong>ALIENS LOOK TO APRIL 1, 2008 FOR H VISAS 1/8/08</strong></p>\r\n<p>Many  aliens are looking to April when they can apply for an H visa. The  first day to apply is April 1, 2008. Successful applicants will be able  to obtain an H visa on October 1, 2008. Last year all available H visas  for the entire year were applied for on the first day of availability.  There were more applications than available visas, so the USCIS  conducted a lottery.</p>\r\n<p><strong>USCIS REMINDS EMPLOYERS TO USE THE NEW I-9 FORM 1/8/08</strong></p>\r\n<p>After  December 26, 2007, employers who fail to use the new Form I-9 may be  subject to all applicable penalties. All employers are required to  complete a Form I-9 for each NEWemployee hired in the United States.</p>\r\n<p><strong>DREAM ACT STALLS IN THE SENATE 10/25/07</strong></p>\r\n<p>The  Senate did not have enough votes to stop a filibuster and bring the  proposed Dream Act to a vote of the full Senate. The Dream Act\'s main  provision would give conditional legal status to illegal immigrants who  have lived in the United States at least five years and entered the  country before age 16. They must graduate from high school, have no  criminal record and have a \"good moral character.\" If these immigrants  serve in the military or complete two years of higher education, the  conditional status would be lifted. After five years, they could apply  for citizenship. Critics of the bill stated that there must be a balance  of benefits and border security and enforcement.</p>\r\n<p><strong>USCIS ANNOUNCES NEW QUESTIONS FOR NATURALIZATION EXAM TO START OCTOBER 2008</strong></p>\r\n<p>The  USCIS announced a new set of 100 questions for the naturalization exam.  These questions will be used starting October 2008. For a full list of  the new questions, refer to the USCIS website. 10/4/07</p>\r\n<p><strong>STATE DEPARTMENT ANNOUNCES OPENING OF EMPLOYMENT BASED IMMIGRANT VISAS UNTIL 8/17/07.</strong></p>\r\n<p>In  a reversal of its previous announcement, the State Department announced  that most employment based categories will remain open until August 17,  2007 provided that the alien had a priority date that was current on  the original July 2007 Visa Bulletin. It also announced that the old fee  schedule will apply for these cases only.</p>\r\n<p><strong>NEW INCREASED FEES EFFECTIVE FOR ALL NEW USCIS FILINGS 7/20/07</strong></p>\r\n<p>The  new increased fees for USCIS filings went into effect 7/30/07. The new  fees can be viewed in the USCIS website. The new fees are substantially  increased for naturalization applications, adjustment of status and  other petitions.</p>\r\n<p><strong>STATE DEPARTMENT CLOSES PROCESSING OF EMPLOYMENT BASED IMMIGRANT VISAS 7/2/07</strong></p>\r\n<p>In  a surprise announcement, the State Department closed employment based  immigrant visa processing. This was a surprise because in June the State  Department had previously announced that employment based immigrant  visas would become current in July. The State Department announced that  employment based immigrant visas may become available in October. This  announcement caused some problems because many aliens had prepared  immigrant documents in anticipation of immigrant visas which were  supposed to become available in July, but were not available.</p>\r\n<p><strong>SENATE FAILS TO PASS IMMIGRATION REFORM BILL 6/28/07</strong></p>\r\n<p>The  Senate failed to pass the controversial immigration reform bill which  means that the measure has failed for the time being. The immigration  bill provided tough border control measures with broad based amnesty for  illegal aliens. It is possible that some form of the bill will be  revived in the future.</p>\r\n<p><strong>STATE DEPARTMENT ANNOUNCES CHANGE IN EB-3 IMMIGRANT QUOTA DATE 4/24/07</strong></p>\r\n<p>The  State Department announced in the May bulletin that the Employment  based EB-3 quota date for bachelor\'s degree or skilled worker category  moved forward one year to August 1, 2003. This means that any alien with  a priority date of 8/1/2003 or before can now obtain permanent  residence by completing their applications.</p>\r\n<p><strong>USCIS PROPOSES CHANGES TO THE RELIGIOUS WORKER VISA 4/24/07</strong></p>\r\n<p>The  USCIS has proposed substantial changes to the nonimmigrant religious  worker visa known as the R visa. The proposed rule will require the  filing of a petition with the USCIS before an R visa can be issued. In  the past, an alien could file an application directly with the U.S.  Embassy or Consulate abroad. The proposed rule would also limit the  period of the initial visa to one year. The USCIS is accepting comments  on the proposed rule until June 25, 2007.</p>\r\n<p><strong>H-1B QUOTA FILLED IN ONE DAY 4/5/07</strong></p>\r\n<p>The  USCIS announced that the H-1B allotment had been over subscribed on the  first day that applications could be filed. The USCIS stated that it  received over 150,000 H-1B applications on the first day for the 65,000  available H-1B visas for 2008. The USCIS further announced that they  would conduct a lottery among the 150,000 applicants for the H visas  available.</p>\r\n<p><strong>NEW H-1B VISAS FOR 2008 4/1/07</strong></p>\r\n<p>The USCIS  will accept H-1B visa applications starting April 2, 2007. These new  visas will start on 10/1/2007. There are 65,000 H-1B regular visas  available and it is anticipated that the visas available for 2008 will  be gone quickly. Last year the quota of H-1B visas was closed in late  May, but this year it is anticipated that the quota will close much  sooner.</p>\r\n<p><strong>USCIS ANNOUNCES US CITIZENS WHO RESIDE ABROAD MAY FILE I-130 PETITIONS FOR IMMEDIATE RELATIVES 3/26/07</strong></p>\r\n<p>The  USCIS announced that US citizens who live abroad may file for permanent  residence for immediate relatives at the nearest USCIS office abroad.  Generally the US citizen must live more than 6 months abroad to be  allowed to file the application. Under emergency situations or where it  is in the national interest, US citizens who reside in the US may file  I-130 petitions abroad. US Citizens who reside in the US must file their  petitions at the appropriate USCIS office in the US.</p>\r\n<p><strong>ICE ARRESTS OVER 1200 ILLEGAL ALIENS IN MULTISTATE RAIDS 12/13/06</strong></p>\r\n<p>On  12/12/06, approximately one thousand Immigration and Customs  Enforcement (ICE) agents entered six Swift &amp; Company meatpacking  plants-in Greeley, Colorado; Grand Island, Nebraska; Cactus, Texas;  Hyrum, Utah; Marshalltown, Iowa; and Worthington, Minnesota-with  warrants permitting the agents to search and apprehend undocumented  immigrant workers. Agents arrested 1,282 undocumented immigrant workers  on administrative immigration violations, including 65 who were also  charged with criminal violations such as identity theft, re-entry after  deportation, and other violations. At this time, ICE did not bring  charges against Swift officials during the raids.</p>\r\n<p><strong>PRESIDENT SIGNS NEW LAW AUTHORIZING BUILDING OF A BORDER FENCE 10/26/06</strong></p>\r\n<p>WASHINGTON,  DC - The President signed into law the Secure Fence Act which will  build a 700-mile fence along the US - Mexican border. The current  appropriation of $1.18 billion will fund 90 miles of fence. A different  bill introduced last spring would have enacted a comprehensive approach  and provide for a guest-worker program and eventual citizenship for  immigrants, as well as border security. That bill was not enacted.</p>\r\n<p><strong>GREEN CARD LOTTERY STARTS 10/3/06</strong></p>\r\n<p>The  green card lottery called DV 2008 is from October 4, 2006 to December  3, 2006. You must submit your application before December 3, 2006. The  entire application is done online. To start log onto the State  Department website at http://travel.state.gov. Then go to \"visa\" and  then \"immigrants\" and then \"types\" and then \"2008 Diversity Lottery\".  You can obtain the complete instructions on the State Department website  in pdf format (17 pages).</p>\r\n<p><strong>H-1B CAP FOR ADVANCED DEGREES REACHED 8/1/06</strong></p>\r\n<p>The  USCIS has announced that all available H-1B visas for advanced degrees  (Master\'s Degrees) for the year have been used and that the quota is  closed. There will be no new H-1B visas for advanced degrees issued  until October, 2007.</p>\r\n<p><strong>USCIS REVISES AFFIDAVIT OF SUPPORT FORM I-864 7/1/06</strong></p>\r\n<p>The  USCIS has issued a new Affidavit of Support Form I-864. This form  changes the requirements of documents required to be submitted. The new  form requires only the sponsor\'s last tax return instead of 3 years as  previously required. The new form also requires a signature under  penalty of perjury instead of a notarized signature which was required  on the previous form. There are also other beneficial changes in the new  form. The new form must be used after 9/23/06.</p>\r\n<p><strong>H-1B CAP REACHED ON 5/26/06</strong></p>\r\n<p>The  USCIS has announced that all available H-1B visas for the year have  been used and that the quota is closed. There will be no new H-1B visas  issued until October, 2007. In past years, the USCIS has allowed  applications for new visas to be filed starting in April of the same  year.</p>\r\n<p><strong>H-1B VISAS ARE 50% DIMINISHED AFTER ONE MONTH 5/16/06</strong></p>\r\n<p>April  1, 2006 was the first day to apply for the 65,000 H-1B visas available  starting 10/1/06. According the USCIS website, about 34,800 H-1B  applications are approved or pending as of 5/12/06. After the H-1B visa  quota is filled, there will be no more H-1B visas until October 1, 2007.</p>\r\n<p><strong>PRESIDENT BUSH ADDRESSES THE NATION ON HIS IMMIGRATION BILL 5/15/06</strong></p>\r\n<p>President  Bush gave a major speech to the nation urging Congess to pass his  comprehensive immigration bill which includes increased border security  and a guest worker program. The official White House release states in  part :</p>\r\n<p>1. The United States Must Secure Its Borders</p>\r\n<p>Securing  Our Borders Is The Basic Responsibility Of A Sovereign Nation And An  Urgent Requirement Of Our National Security. President Bush\'s proposals  to better secure our borders include increasing the number of Border  Patrol agents, ending the practice of \"catch and release\" along the  southern border, eliminating bureaucratic obstacles to returning illegal  immigrants to their home countries, and sending National Guard members  to the border for temporary assignment to assist the Border Patrol  during the transition as new Border Patrol agents are added and new  technology comes online.</p>\r\n<p>Since President Bush Took Office, We Have  Increased Funding For Border Security By 66 Percent And Expanded The  Border Patrol From About 9,000 To 12,000 Agents. Over the past five  years, we have apprehended and sent home more than 6 million people  entering America illegally.</p>\r\n<p>By The End Of 2008, We Will Have  Increased The Number Of Border Patrol Officers By An Additional 6,000.  When these new agents are deployed, we will have more than doubled the  size of the Border Patrol during the President\'s Administration.</p>\r\n<p>We  Launched The Secure Border Initiative, The Most Technologically  Advanced Border Enforcement Initiative In American History. We will  construct high_tech fences in urban corridors and build new patrol roads  and barriers in rural areas. We will employ motion sensors, infrared  cameras, and unmanned aerial vehicles to detect and respond to illegal  crossings.</p>\r\n<p>The President\'s Plan To Increase Border Security Will  Take Time To Fully Implement, So The President Is Announcing Several  Immediate Steps To Strengthen Border Enforcement During This Transition:</p>\r\n<p>*  In Coordination With Governors, Up To 6,000 National Guard Members Will  Be Sent To Our Southern Border. The Department of Homeland Security,  and specifically the Border Patrol, will remain in the lead. The Guard,  which will be deployed in shifts, will assist the Border Patrol by  operating surveillance systems, analyzing intelligence, installing  fences and vehicle barriers, building patrol roads, and providing  training. Guard units will not be involved in direct law enforcement  activities __ that duty will be done by the Border Patrol.</p>\r\n<p>o This  Initial Commitment Of Guard Members Would Last For One Year. After that,  the number of Guard forces will be reduced as new Border Patrol agents  are added and new technologies come online. These 6,000 troops account  for less than 2 percent of the total National Guard force of more than  440,000. We have enough National Guard members to secure our border  while continuing to respond to natural disasters and to win the War on  Terror.</p>\r\n<p>o The United States Is Not Going To Militarize The  Southern Border. Mexico is our neighbor and friend. We will continue to  work cooperatively to improve security on both sides of the border,  confront common problems like drug trafficking and crime, and reduce  illegal immigration.</p>\r\n<p>* We Will Increase Federal Funding For State  And Local Authorities Assisting The Border Patrol On Targeted  Enforcement Missions, And We Will Give Them The Specialized Training  They Need To Help The Border Patrol And Other Federal Officers Apprehend  And Detain Illegal Immigrants.</p>\r\n<p>We Will Work To Ensure That Every  Illegal Immigrant We Catch Crossing Our Southern Border Is Returned  Home By Ending The Practice Of \"Catch And Release.\" For many years, the  government did not have enough space in our detention facilities to hold  illegal immigrants while the legal process unfolded. Most were released  back into society and asked to return for a court date, but did not  show up when the date arrived.</p>\r\n<p>* To End \"Catch And Release,\" We  Will Continue Expanding The Number Of Beds In Our Detention Facilities  And Continue Expediting The Removal Process To Cut The Average  Deportation Time. We are making it clear to foreign governments that  they must accept back their citizens who violate our immigration laws.  As a result of these actions, we have ended catch and release for  illegal immigrants from some countries. The President will ask Congress  for additional funding and legal authority to permanently end catch and  release at the southern border once and for all.</p>\r\n<p>2. To Secure Our Border, We Must Create A Temporary Worker Program</p>\r\n<p>President  Bush Supports A Temporary Worker Program That Would Create A Legal Path  For Foreign Workers To Enter Our Country In An Orderly Way, For A  Limited Period Of Time. This program would match willing foreign workers  with willing American employers for jobs Americans are not doing. Every  worker who applies for the program would be required to pass criminal  background checks, and temporary workers must return to their home  country at the conclusion of their stay.</p>\r\n<p>* A Temporary Worker  Program Would Meet The Needs Of Our Economy, Ease The Financial Burden  On State And Local Governments, And Add To Our Security. A temporary  worker program would give honest immigrants a way to provide for their  families while respecting the law, would replace illegal workers with  lawful taxpayers, and would enable us to make certain we know who is in  our country and why they are here.</p>\r\n<p>3. We Need To Hold Employers To Account For The Workers They Hire</p>\r\n<p>Comprehensive  Immigration Reform Must Include A Tamper_Resistant Identification Card  For Every Legal Foreign Worker So Businesses Can Verify The Legal Status  Of Their Employees. This card should use biometric technology, such as  digital fingerprints, to make it tamper_proof. This would leave  employers with no excuse for violating the law, and it would help us  enforce the law.</p>\r\n<p>4. We Must Deal With The Millions Of Illegal Immigrants Already Here</p>\r\n<p>The  President Opposes Amnesty. President Bush opposes giving illegal  immigrants an automatic path to citizenship because it would be unfair  to those who are here lawfully, would compromise the rule of law, and  would invite further waves of illegal immigration. The President  supports increasing the annual number of green cards that can lead to  citizenship, but for the sake of justice and security, the President is  firmly opposed to amnesty.</p>\r\n<p>President Bush Believes That Deporting  Every Illegal Immigrant Is Neither Wise Nor Realistic. There is a  rational middle ground between granting an automatic path to citizenship  for every illegal immigrant and a program of mass deportation.</p>\r\n<p>President  Bush Believes Illegal Immigrants Who Want To Stay Should Have To Pay A  Meaningful Penalty For Breaking The Law, Pay Their Taxes, Learn English,  And Work In A Job For A Number Of Years. The President also believes  that there are differences between an illegal immigrant who crossed the  border recently and someone who has worked here for many years, and has a  home, a family, and an otherwise clean record. Those who meet our  conditions should be able to apply for citizenship but approval will not  be automatic, and they will have to wait in line behind those who  played by the rules and followed the law.</p>\r\n<p>5. We Must Honor The Great American Tradition Of The Melting Pot</p>\r\n<p>The  Success Of Our Country Depends Upon Helping Newcomers Assimilate Into  Our Society And Embrace Our Common Identity As Americans. Americans are  bound together by our shared ideals, an appreciation of our history,  respect for the flag we fly, and an ability to speak and write the  English language.</p>\r\n<p>The House And Senate Must Pass A Comprehensive Immigration Reform Bill</p>\r\n<p>All  Elements Of This Problem Must Be Addressed Together. The House has  passed an immigration bill. The Senate should act by the end of this  month so that the House and Senate can work out their differences and  send the President a comprehensive bill to sign.</p>\r\n<p>America Needs To  Conduct This Debate In A Reasoned And Respectful Tone. Feelings run deep  on this issue and as we work it out, all of us need to keep some things  in mind. We cannot build a unified country by inciting people to anger,  or playing on anyone\'s fears, or exploiting the issue of immigration  for political gain. We must always remember that real lives will be  affected by our debates and decisions, and that every human being has  dignity and value no matter what their citizenship papers say.</p>\r\n<p><strong>ESTATE TAX EXEMPTION RISES 1/10/06</strong></p>\r\n<p>The  exemption from estate taxes upon the death of a US citizen or permanent  resident has increased to $2 million dollars effective 1/1/06. The  previous exemption was $1.5 million.</p>\r\n<p><strong>H-1B ADVANCE DEGREE VISAS ABOUT TO BE UNAVAILABLE 1/10/06</strong></p>\r\n<p>The  USCIS has announced that the extra 20,000 annual H-1B visas for foreign  workers with a U.S. master degree or higher level degree will soon  become unavailable.</p>\r\n<p><strong>EMPLOYMENT BASED VISAS REGRESS 10/29/05</strong></p>\r\n<p>The  important Third Preference Employment Based immigrant visa category has  regressed to 3/1/01. This includes aliens from all countries except  specific countries. Specific countries of China, Mexico, India, and the  Philippines have regressed to an even earlier date. The Third Preference  EB Catetory includes skilled workers which includes workers with 2  years or more experience or those with bachelor\'s degree level  employment.</p>\r\n<p><strong>USCIS FILING FEES RISE 10/26/05</strong></p>\r\n<p>USCIS  filing fees will rise on 10/26/05 about $10 per application on average.  The amount of fee increase will depend on the specific form. For more  details please refer to USCIS website.</p>\r\n<p><strong>2007 DIVERSITY VISA LOTTERY WILL BEGIN 10/5/05</strong></p>\r\n<p>The  Department has announced that registration for the 2007 Diversity Visa  (DV) Lottery will begin at noon on October 5, 2005. Persons seeking to  enter the lottery program must register online through the designated  Internet website during the registration period. The website for  registering for the 2007 DV Lottery, <a href=\"http://www.dvlottery.state.gov/\">www.dvlottery.state.gov</a>, will be available from noon October 5, 2005 through noon December 4, 2005. <br />The  Department continues to encourage persons who wish to enter the 2007  Diversity Visa Lottery to submit their information early in the  two-month registration period. <br />There is no fee charged for entering  the Diversity Visa Lottery. The Department of State does not endorse,  recommend or sponsor any information or material from outside entities.  The Department is aware that websites and email have masqueraded as  official Diversity Visa Lottery facilitators. Registration for the  Diversity Visa Lottery through the official, U.S. government website, <a href=\"http://www.dvlottery.state.gov/\">www.dvlottery.state.gov</a> is free of charge and notification of winning entries are sent by mail only.</p>\r\n<p>There are various qualifications and restrictions in applying which are stated on the lottery website.</p>\r\n<p><strong>USCIS ANNOUNCES THAT H-1B VISAS CLOSED FOR 2006 8/10/05</strong></p>\r\n<p>The  USCIS announced that the quota for H-1B visas was filled for 2006 and  that no new H-1B visas will be issued until the next fiscal year  starting 10/1/06 (2007). If the same procedure is followed as last year,  applications for the next fiscal year will be accepted starting April,  2006.</p>\r\n<p><strong>DEPARTMENT OF HOMELAND SECURITY TO BEGIN US-VISIT BIOMETRIC EXIT PILOT PROGRAM AT THREE US AIRPORTS 1/19/05</strong></p>\r\n<p>The  Department of Homeland Security (DHS) announced that foreign visitors  departing from Newark Airport in New Jersey are required to follow exit  procedures which involve providing two index fingerscans and a photo  before leaving the U.S. This program will also be started soon at San  Juan, Puerto Rice, San Francisco, California, and Detroit, Michigan.  This program will eventually be expanded to all US airports.</p>\r\n<p><strong>THE DEPARTMENT OF LABOR ISSUES NEW LABOR CERTIFICATION REGULATIONS 12/27/04</strong></p>\r\n<p>The  Department of Labor has issued its proposed new labor certification  regulations due to become effective on March, 28, 2005. The new  regulations substantially change the labor certification procedures from  the former regulations. A labor certification is a prerequisite to  opening an employment based permanent resident immigrant application in  many cases.</p>\r\n<p>In summary, the new regulations would:</p>\r\n<p>1. Create four skill levels for each occupation and four different prevailing wages for labor certification applications.</p>\r\n<p>2.  Create specific procedures for prefiling recruitment steps including  publishing two Sunday ads in the area of intended employment, and  require three additional recruitment steps including job fairs,  employer\'s website, job search website, on-campus recruiting, and  others.</p>\r\n<p>3. Require new record keeping requirements of employers and allow electronic filing of applications on new form ETA 9089.</p>\r\n<p>4.  Would continue to allow special requirements for certain occupations  based on business necessity including foreign language but with certain  qualifications.</p>\r\n<p> </p>\r\n<p>NEW FEE FOR H AND L VISAS (Fraud Prevention and Detection Fee) 12/9/04</p>\r\n<p>Starting  on March 8, 2005, a Fraud Prevention and Detection fee of $500 must be  paid by petitioners for the initial application for an H-1B or L-1 visa.  This is in addition to the regular filing fee of $185 and the new fee  described below.</p>\r\n<p>The new law also limits \"outsourcing\" for L-1 visas and increases experience requirement for blanket L-1 visas.</p>\r\n<p><strong>NEW H-1B VISA FEE 12/9/04</strong></p>\r\n<p>A  new additional filing fee of $1,500 for H-1B visa applications was  enacted. If the petitioner/employer has no more than 25 employees, then  the new additional fee is $750. This new fee is effective immediately.  This fee is in addition to the new Fraud and Prevention fee of $500  which starts 3/8/05.</p>\r\n<p><strong>DEPARTMENT OF STATE ANNOUNCES THAT IT WILL STOP PROCESSING REVALIDATIONS OF E, L, AND H VISAS ON JULY 16, 2004</strong></p>\r\n<p>The  Department of State announced that is will no longer process  revalidations of E, L, or H visas after July 16, 2004. Aliens and their  families with those visas must return to their home countries to  revalidate their visas.</p>','5818da3209cc64053931a8893de50e1f','','2010-11-11 01:31:39',62,0),(461,1,53,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:31:39',62,0),(462,1,53,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:31:39',62,0),(463,1,26,'content','title','Replacement of Staff','4ab72d4ecf39af9a0aa5f993219f7acb','','2010-11-11 01:31:54',62,1),(464,1,26,'content','alias','replacement-of-staff','b6cec7d1c29d753615460b1d90fb89f8','','2010-11-11 01:31:54',62,1),(465,1,26,'content','introtext','<p>Several years ago, when company established a certain number of  visas, replacing staff returning to Japan was not a problem. It was  almost automatically granted. At the present time it is not automatic  for staff replacement visas to be issued and sometimes a replacement  visa is treated like a new case. At the American Embassy in Japan,  whether a replacement visa will be treated in the old manner or will  scrutinized is totally arbitrary and cannot be known until the actual  application is made.</p>','72e85a279d0a2ec603802522fa83f1ed','','2010-11-11 01:31:54',62,1),(466,1,26,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:31:54',62,1),(467,1,26,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:31:54',62,1),(468,1,62,'content','title','Resident Alien Spouse\'s Loss of Marital Deduction','07953fbebfef0378b78351a0bc64144e','','2013-06-07 20:23:34',62,1),(469,1,62,'content','alias','resident-alien-spouses-loss-of-marital-deduction','82b5b2f8c4e2bd1fa021a0ad0c39a963','','2013-06-07 20:23:34',62,1),(470,1,62,'content','introtext','<p>The law concerning aliens who reside in the united States was changed  in 1988. The law provides that there is no marital deduction for  property received by a surviving alien spouse (non U.S. citizen) from  the deceased spouse. This means that an alien husband and wife will not  be allowed the marital deduction if one of them should die. The  consequences of this law are very important.</p>\r\n<p>In California the  husband and wife own their property equally as community property, each  owning a 2 undivided interest. Under the 1988 law, when one spouse dies,  the one half interest of the deceased spouse is fully taxable.</p>\r\n<p>For  example, if a resident alien husband and wife owned community property  of $12,000,000 and the husband died. The husband\'s one half, namely  $6,000,000 will be fully taxable. Under the death tax laws, the first  $5,000,000 (in 2013) of the husband\'s property would be exempt from  death taxes. The remaining $1,000,000 would be taxed. The death tax for  this amount would be about $450,000.</p>\r\n<p>This 1988 law provides for an  exception to this rule. If a Qualified Domestic Trust? (QDT) has been  created by the resident alien husband and wife, then there will be no  tax when the first spouse dies.</p>\r\n<p>The requirements are:</p>\r\n<ol>\r\n<li>All trustees of the trust must be U.S. citizens or domestic corporations. (The surviving alien spouse cannot be a trustee)</li>\r\n<li>The surviving spouse must receive all of the income of the trust.</li>\r\n<li>The trust must comply with special treasury regulations.</li>\r\n<li>The executor must make an election on the decedent\'s estate tax return to have the trust treated as a QDT.</li>\r\n</ol>\r\n<p>The  QDT only defers payment of death taxes. Upon the death of the surviving  second spouse, the property remaining in the QDT trust will be taxed  retroactively in the estate of the first deceased spouse.</p>\r\n<p>The need  for special estate planning for resident aliens is very important under  this law. Life insurance could solve certain problems created under  this law.</p>','4f4c713f68556e60516af0f9a0defa4b','','2013-06-07 20:23:34',62,1),(471,1,62,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:23:34',62,1),(472,1,62,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:23:34',62,1),(473,1,20,'content','title','Revalidation','6d55cd471054abed66aafd799323f4f7','','2010-11-11 01:32:20',62,1),(474,1,20,'content','alias','revalidation','689e77c3197579bb4985e693962f24f5','','2010-11-11 01:32:20',62,1),(475,1,20,'content','introtext','<p>An alien used to be able to revalidate his visa with the Department of State    in the U.S. It was a procedure done by mail and was very convenient. Because    of security reasons, the Department of State issued an announcement that it    would not longer revalidate visas in the U.S. and that an alien must revalidate    his or her visa at a U.S. consulate abroad.</p>','8cf212e6794a1805eeae998e269c86ea','','2010-11-11 01:32:20',62,1),(476,1,20,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:32:20',62,1),(477,1,20,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:32:20',62,1),(478,1,60,'content','title','Selection of Trustee','b9904918e9dd6c098a99a110dda0f0f5','','2010-11-11 01:32:34',62,1),(479,1,60,'content','alias','selection-of-trustee','38cf16ec6d8deec42ccee081d626a17f','','2010-11-11 01:32:34',62,1),(480,1,60,'content','introtext','<p>At the time of the creation of a typical joint living trust, the  husband and   trustees, they completely control the trust property. If  one of them should die,   then the remaining spouse usually becomes the  sole trustee.</p>\r\n<p>When both the husband and wife die, it is very common for the trust  to   dissolve and the trust property be given to the adult children of  the husband   and wife. If there are minor children remaining after the  husband and wife die,   then usually the trust will continue. Also, some  trusts continue after the death   of the husband and wife until the  adult children attain a certain age such as   thirty five.</p>\r\n<p>If a trust continues after the death of the husband and wife, a  successor   trustee or trustees must be appointed. The successor trustee  is usually   determined in advance by the husband and wife and is  written into the trust   agreement. Sometimes a close relative such as a  brother or sister is chosen.   Occasionally one or more of the adult  children of the husband and wife are   appointed. However, since a trust  is a private entity and generally not subject   to review by a court,  it is sometimes not desirable to appoint a relative or   adult child a  trustee. An individual trustee might squander or misappropriate   trust  funds. Or an individual trustee might make improper or imprudent    investments. Since most trusts are not supervised by a court, it is very    important that responsible and honest trustee be appointed.</p>\r\n<p>Often a corporate trustee will be appointed. This is usually a bank  with a   trust department that specializes in administering trusts.  Trust departments of   large banks generally render professional and  competent trust services. The   advantages of using a corporate trustee  are the impartial and professional   services rendered. Sometimes a  corporate trustee will be appointed jointly with   a surviving spouse or  an adult child as joint trustees. This is especially   important where  the surviving spouse or the adult child has no experience in   managing  trust property such as stocks, real estate, etc.</p>\r\n<p>The ultimate selection of the successor trustee depends on the  preference and   instructions of the husband and wife and their decision  in this regard is   written into the trust instrument.</p>','c738d6d993df836e9ae3652c1daabd03','','2010-11-11 01:32:34',62,1),(481,1,60,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:32:34',62,1),(482,1,60,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:32:34',62,1),(483,1,23,'content','title','Special Problems','b5843086d3f8f2640a5a641ea829edf1','','2010-11-11 01:32:45',62,1),(484,1,23,'content','alias','special-problems','98efd196e6dc2883d694c67a144e4c5b','','2010-11-11 01:32:45',62,1),(485,1,23,'content','introtext','<p>Special problems and situations encountered by Japanese nationals living in    the U.S. are discussed hereafter.</p>','6542df275e9d4be489eb3ac9847d562d','','2010-11-11 01:32:45',62,1),(486,1,23,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:32:45',62,1),(487,1,23,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:32:45',62,1),(488,1,29,'content','title','Strategies','74fbae5d0b3c16e1774c5f4dce2c1c36','','2010-11-11 01:32:56',62,1),(489,1,29,'content','alias','strategies','cffbc1eff1ec962c6fe0afc3f56145c7','','2010-11-11 01:32:56',62,1),(490,1,29,'content','introtext','<p>In the past, foreign based companies could fill their employment needs with    E visas alone. Therefore most Japanese aliens had E visas. Since many foreign    based companies have relied on this visa in the past, some of them resisted    the use of other types of visas.</p>\r\n<p>However, since it is becoming increasingly difficult to obtain the desired    number of E visa staff, the strategy should be reconsidered. In the future,    the wise managers will use all the visa categories available to fill their personnel    needs in the U.S. Therefore, in the future, it will not be uncommon for companies    to have a mixture of E, H and L visas on their U.S. company staff. Also, some    E, H, or L alien employees might apply for and obtain permanent residence. This    is clearly the trend and those companies that resist this trend may encounter    difficulties in completing their local staff.</p>','40fba6fbc87434b5bb8da4ef0c59b735','','2010-11-11 01:32:56',62,1),(491,1,29,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2010-11-11 01:32:56',62,1),(492,1,29,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2010-11-11 01:32:56',62,1),(493,1,64,'content','title','Summary of Tax Law Changes','7dcd5653439aad8c9204c708d0647ca7','','2013-06-07 20:25:51',62,1),(494,1,64,'content','alias','summary-of-tax-law-changes','08b0dbfc5681fcbf76689ae387846dc9','','2013-06-07 20:25:51',62,1),(495,1,64,'content','introtext','<p>The following are some of the highlights of the estate tax law changes.</p>\r\n<p><span style=\"text-decoration: underline;\"><strong>Increase in Estate Exemption</strong></span></p>\r\n<p>The old tax law increased the exemption from estate taxes for persons dying  after 2001. The increases are phased in over a ten year period. The new tax law increased the exemption for 2011 and 2012.  The new  exemptions amounts are:</p>\r\n<p>2000 - 2001               $675,000<br />2002 - 2003             $1,000,000<br />2004 - 2005             $1,500,000<br />2006 - 2008             $2,000,000<br />2009                       $3,500,000<br />2010                        No Tax <br />2011 - 2012             $5,000,000<br />2013                       $5,000,000 (Permanent)*</p>\r\n<p>*Exemption amount will be adjusted for inflation.</p>\r\n<p><span style=\"text-decoration: underline;\"><strong>Increase in Annual Gift Tax Exemption</strong></span></p>\r\n<p>The annual gift tax exclusion is currently $14,000 per year and will be indexed to inflation and increased in $1,000 increments.</p>','d370cff7fc0a743ff030d43452e8812f','','2013-06-07 20:25:51',62,1),(496,1,64,'content','fulltext','','d41d8cd98f00b204e9800998ecf8427e','','2013-06-07 20:25:51',62,1),(497,1,64,'content','attribs','created_by=62\ncreated_by_alias=\naccess=0\ncreated=\npublish_up=\npublish_down=\nshow_title=\nlink_titles=\nshow_intro=\nshow_section=\nlink_section=\nshow_category=\nlink_category=\nshow_vote=\nshow_author=\nshow_create_date=\nshow_modify_date=\nshow_pdf_icon=\nshow_print_icon=\nshow_email_icon=\nlanguage=\nkeyref=\nreadmore=\n\n','56405df14c2814f631f9f82fcbfc75a2','','2013-06-07 20:25:51',62,1),(498,1,58,'content','title','Takata Law Office News','7f961840afa113700559b511be68fcc2','','2010-11-11 01:34:10',62,0),(499,1,58,'content','alias','takata-law-office-news','e47425780940814cda1e27a7960b9df1','','2010-11-11 01:34:10',62,0),