Why do courts need to accomplish a service of process?

A) to obtain personal jurisdiction over the plaintiff in a lawsuit
B) to obtain personal jurisdiction over the defendant in a lawsuit
C) to obtain jurisdiction to hear a case where the court has jurisdiction over the property in the lawsuit
D) to obtain jurisdiction over nonresidents who were not served summons within a state

B

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Reading an oral presentation directly from notes or slides ________.

a. is an effective technique for beginning speakers b. is a good idea to ensure that everything is covered c. allows the speaker to use on-the-spot nonverbal feedback from the audience d. causes the audience to lose confidence in the speaker's expertise

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Which of the following statements regarding the tax treatment of distributions from an individually owned, nonqualified, deferred annuity is NOT correct?

A) An owner of a deferred annuity who annuitizes the contract will receive the basis tax-free. B) If the contract owner makes a partial surrender, the amount withdrawn is treated first as a taxable distribution of gain (LIFO). C) If the contract owner is younger than age 59½, a partial surrender may be subject to a 10% penalty in addition to ordinary income taxation. D) If the distribution is the result of the annuity contract owner's death, the cash value payable to the beneficiary is income tax-free.

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