Friday, March 31, 2017

Robert Glasser Attorney

Photos of Robert Glasser Attorney

Watson V. Stewart Tilghman Fox & Bianchi, P.A. - 4dca.org
STEWART TILGHMAN FOX & BIANCHI, P.A., WILLIAM C. HEARON, P.A., TODD S. STEWART, Robert M. Klein and Andrew M. Feldman of Klein Glasser Park & Lowe, attorney on any claim or defense at any time during a civil ... Retrieve Full Source

Robert Glasser Attorney Photos

SUPERIOR COURT OF THE DISTRICT OF COLUMBIA - Bailey And Glasser
SUPERIOR COURT OF THE DISTRICT OF COLUMBIA CIVIL DIVISION TWO RIVERS PUBLIC CHARTER SCHOOL, INC April 29, 2016 ROBERT WEILER, JR., et al., Defendants. DEFENDANT ROBERT WEILER, JR.’S REPLY TO PLAINTIFFS’ CONSOLIDATED OPPOSITON TO THE Bailey Glasser LLP, attorney for the Plaintiffs). ... Get Doc

Robert Glasser Attorney Photos

STATE BAR COURT OF CALIFORNIA - Law Offices Of Adam Michael Sacks
Filed november 2, 2009 state bar court of california hearing department – los angeles in the matter of robert edward glasser, member no. 47291, ... Retrieve Full Source

Robert Glasser Attorney

Edward J. Murphy, Jr. Randy Glasser, School Attorney Robert R ...
LINDENHURST BOARD OF EDUCATION LINDENHURST, NEW YORK McKenna Administration Building Tuesday, May 17, 2016 8:00 p.m. _____ SPECIAL MEETING/COMMUNITY FORUM AGENDA ... View Document

Robert Glasser Attorney

SUPERIOR COURT OF THE DISTRICT OF ... - Bailey And Glasser
ROBERT WEILER, JR., et al., 3203 Maygreen Ave an e-mail conversation between other defendants’ attorneys and the plaintiff’s attorney, and plaintiff’s attorney denied consent to these SUPERIOR COURT OF THE DISTRICT OF COLUMBIA CIVIL DIVISION TWO RIVERS PUBLIC CHARTER ... Read Content

Images of Robert Glasser Attorney

OFFICE OF THE DISTRICT ATTORNEY - Putnam County Online
The District Attorney’s Office is a member of Robert V. Tendy - District Attorney Christina Rizzo Confidential Assistant to the DA Joseph J. Fonseca - Chief Assistant District Attorney Chana Krauss - First Assistant District Attorney Larry Glasser - Assistant District Attorney ... Access Full Source

Robert Glasser Attorney Photos

THURSDAY, DECEMBER 14, PORTSMOUTH CIRCUIT COURT 2017 Page 1 ...
Attorney defendant attorney charge case type code section ds glasser glasser in re compromise settlement in re compromise settlement civil cas 09:00 am jpc 3 cl17004082-00 *hitt, robert j glasser glasser in re compromise settlement civil cas 09:00 am jpc 3 cl17004117-00 *jones, karen d ... Get Content Here

Robert Glasser Attorney Images

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT
UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT for Appellant. Robert P. Crouch, Jr., United States Attorney, Karen B. Peters, Assistant United States Attorney, UNITED STATES DEPARTMENT OF JUSTICE, Wash- Glasser v. United States, 315 U.S. 60, 80 ... Read Content

Images of Robert Glasser Attorney

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF NEW YORK 2 ...
UNITED STATES DISTRICT COURT EASTERN DISTRICT OF NEW YORK - - - - - - - - - - - - - BEFORE THE HONORABLE I. LEO GLASSER UNITED STATES DISTRICT JUDGE ESQ. Assistant United States Attorney For the Defendant: ROBERT G. STAHL, ESQ. Court Reporter: FREDERICK R. GUERINO, C.S.R. 225 Cadman ... Get Document

Images of Robert Glasser Attorney

1 DIVISION OF LABOR STANDARDS ENFORCEMENT Department Of ...
DIVISION OF LABOR STANDARDS ENFORCEMENT Department of Industrial Relations State of California BY: 13 RICHARD GLASSER and ROSALIE GLASSER respondent appeared· through their attorney Robert S. Besser of Besser & Chapin. ... Retrieve Full Source

Robert Glasser Attorney Images

Robert J. Glasser, P.C. - New York
Robert J. Glasser, P.C. Bob.Glasser@RobertJGlasserPC.com July 26, 2013 50 Brampton Lane Great Neck, N.Y. 11 023 516-487-5587 (v) not the Comptroller’s or Attorney General’s, to protect the public interest in relation to utility operations. ... Read Document

Robert Glasser Attorney Pictures

SEPTEMBER FALL Standing Cmmittee LEGAL CE I T C A PR L A M ...
Robert Klein Klein Glasser Park & Lowe PL Miami FL Shari Klevens Dentons US LLP Washington DC Christine Knipper Wilson Elser et al Boston MA Dan Knise Ames & Gough Inc McLean VA Andrew Kowlowitz Furman Kornfeld & Brennan LLP New York NY ... Access This Document

Robert Glasser Attorney Pictures

SUPREME COURT OF NEW JERSEY
Supreme court of new jersey attorney address city st zip yr adm glasser harold a merck & co inc (a) 1 merck drive whitehouse stn nj 08889-0100. elder robert fox 2011 global crossing limited 200 park avenue florham park nj 07932 ... Fetch Full Source

Images of Robert Glasser Attorney

Julius And Ethel Rosenberg - Wikipedia
Her attorney asked the U.S. Commissioner to parole her in his custody over the weekend, Michael and Robert co-wrote a book about their and their parents' lives, The Trial of Julius and Ethel Rosenberg and Morton Sobell – Prosecutorial deceptions, suborned perjuries, ... Read Article

Photos of Robert Glasser Attorney

United States Attorney Southern District Of West Virginia
United States Department ofJustice United States Attorney Southern District of West Virginia Robert C. Byrd United States Courthouse 300 Virginia Street, East ... View Doc

Robert Glasser Attorney Photos

John P. Flannery II
John P. Flannery II CAMPBELL FLANNERY, PC 1602 Village Market Blvd, Suite 220 o U.S. Attorney Robert Fiske, SDNY – April 21, 1979: “The Narcotics Convictions you obtained in Glasser/Valverde, ... Content Retrieval

Robert Glasser Attorney

OFFICE OF THE ATTORNEY GENERAL For The DISTRICT OF COLUMBIA ...
David Glasser, GC DPR-OGC Amy Caspari, GC DPW-OGC DSLBD-OGC OFFICE OF THE ATTORNEY GENERAL for the DISTRICT OF COLUMBIA May 28, 2014 Mohammed Idris Accounting Director Robert Hildum, GC DOC-OGC Maria Amato, GC FEMS-OGC ... Fetch Here

Images of Robert Glasser Attorney

12/02/2016 BUTLER COUNTY LEGAL JOURNAL Vol. 25 No. 18
12/02/2016 BUTLER COUNTY LEGAL JOURNAL Vol. 25 No. 18 - 4 - 15125 Weddington Street Sherman Oaks Ca 91411 Attorney: David S Pollock Esq Pollock Begg Komar Glasser & Vertz LLC ... Fetch This Document

Robert Glasser Attorney

UNPUBLISHED FOR THE FOURTH CIRCUIT M. D. WILKINS; M. D ...
UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 98-2031 M. D. WILKINS; M. D. WILKINS FUNERAL HOME, Plaintiffs - Appellants, versus ... Get Doc

Bruce Cutler - Wikipedia
Glasser sided with the prosecutors, Cutler appeared in the Robert De Niro and Ed Burns film, 15 Minutes, playing himself. He also appeared on Court TV, with attorney Ed Hayes, Bruce Cutler, Attorney at Law; CW network Jury Duty site; Bruce Cutler on IMDb ... Read Article

Images of Robert Glasser Attorney

Fountain Valley 1972 By Michael A Joseph
Fountain valley divorce lawyer robert glasser ince 1972, Fountain Valley Divorce Attorney Robert Glasser has been protecting the rights of his clients with skill, empathy, and professionalism. At the Law ... Return Doc

Robert Glasser Attorney Pictures

OPINION AND ORDER - Gpo.gov
Rates of each attorney and paralegal who Class counsel are the following firms: The Segrest Law Firm, Bailey & Glasser, LLP, Hardin & Hughes, LLP, and Robert Sims Thompson PC. 17. The affidavit of experience each additional Bailey & Glasser attorney has. (Doc. #158.) Bailey & Glasser 6 ... Retrieve Doc

Real Estate Closing Attorney Atlanta

Images of Real Estate Closing Attorney Atlanta

ACCEPTING A CHARITABLE DONATION OF REAL ESTATE A. Can A ...
A. Can a donation of real estate qualify as a charitable gift? with respect to the property prior to closing? 2. Title and lien review a real estate attorney to discuss any issues shown on the survey. 6. ... Access Full Source

Assignment Fees Vs. Double Closings - How To Flip Or ...
Investment Articles, Forums, Clubs Atlanta a poor choice for real estate investing How To Do A Double Closing Real Estate Deal - Duration: 11:25. Freedom Real Estate Investing 9,776 views. 11:25. How to Choose a Title Company or Real Estate Attorney to Close Deals ... View Video

Photos of Real Estate Closing Attorney Atlanta

DUTIES AND RESPONSIBILITIES OF PERSONAL REPRESENTATIVES OF ...
DUTIES AND RESPONSIBILITIES OF PERSONAL REPRESENTATIVES OF DECEDENTS' ESTATES Closing the Estate bonds, bank accounts and brokerage accounts), and real estate. Probate assets would also include any ... Access Content

Photos of Real Estate Closing Attorney Atlanta

United States Attorney David E. Nahmias Northern District Of ...
United States Attorney David E. Nahmias Northern District of Georgia FOR IMMEDIATE RELEASE 44, a closing attorney from Cum ming, Georgia, and THEODORE TAGALAKI S, 34, of Al phar etta, Ge or gi a and W AYNE JENKI "We Build Atlanta, Inc.," "The Estate Firm, Inc.," "Estate Artistians of ... Retrieve Full Source

Real Estate Closing Attorney Atlanta Images

Chapter 16 Transfer Of Ownership Rights And Interests A ...
Transfer of Ownership Rights and Interests. A. TITLE AND EVIDENCE OF GOOD AND MARKETABLE TITLE. give a loan using real estate as the collateral without obtaining some guarantees of any wills or estate administration. The closing attorney or title insurance company ... Document Retrieval

Real Estate Closing Attorney Atlanta Images

STATE OF GEORGIA RESIDENTIAL PREMIUM RATES*
STATE OF GEORGIA RESIDENTIAL PREMIUM RATES* Effective 7-1-2012 Loan mobile home permanently affixed to real estate, or other dwelling unit intended principally for the occupancy of from one to four (1 Suite 460, Atlanta, GA 30319 800.282.7997 404.303.6300. Georgia Residential Rate ... Fetch Full Source

Images of Real Estate Closing Attorney Atlanta

GRECAA, INC. Georgia Real Estate Closing Attorneys ...
GRECAA, INC. Georgia Real Estate Closing Attorneys Association 115 Perimeter Center Place Suite 942 Atlanta, GA 30346 770-901-9692 VIA E-MAIL ... View This Document

Photos of Real Estate Closing Attorney Atlanta

SELLER’S PROPERTY DISCLOSURE STATEMENT EXHIBIT
THIS FORM IS COPYRIGHTED AND MAY ONLY BE USED IN REAL ESTATE TRANSACTIONS IN WHICH Inc F50, Seller’s Property Disclosure Statement Exhibit, Page 1 of 6, 01/01/16 SELLER’S PROPERTY Seller shall remove all items left blank below prior to closing or the transfer of ... Access Full Source

Images of Real Estate Closing Attorney Atlanta

Home Buyer’s Closing Cost Worksheet - Allstate
Interests. Generally ranges from $300-$600, depending on the attorney and specific transactions. $ Title Search 3 months real estate taxes Home Buyer’s Closing Cost Worksheet. ... Fetch Here

Pictures of Real Estate Closing Attorney Atlanta

8 Reasons To Sell Your Home With An Agent | Investopedia
The “For sale by owner” (FSBO) method seems a great way to save thousands of dollars when you sell your home. Afterall, the standard real-estate agent's commission is 6% – that's $15,000 on ... Read News

Pictures of Real Estate Closing Attorney Atlanta

Chapter 19 Georgia Law For The Real Estate Sales Contract ...
Georgia Law for the Real Estate Sales Contract. INTRODUCTION. and is designed to meet the needs of the real estate licensee rather than an attorney. In addition to this list of items, in cash at closing. ... Fetch Full Source

Antoine Walker - Wikipedia
Atlanta Hawks: 2005: Boston Celtics -point baskets and posting 20 points in four different playoff games including 23 against the New Jersey Nets in the closing game of the conference The filing listed four pieces of real estate including a $2.3 million Miami home that was underwater ... Read Article

Real Estate Closing Attorney Atlanta Pictures

The Smart Consumer’s Guide To Lowering Your Closing Costs
Do I have to use a provider recommended by my lender, attorney . or real estate agent? The Smart Consumer’s Guide to Lowering Your Closing Costs ... Retrieve Here

Real Estate Closing Attorney Atlanta Photos

C.
Your original deed may be returned to you or your closing attorney after it has been recorded in the Clerk's office. In Chatham County we do not keep any original documents from a real estate closing. All of our real estate records, with the also sent to the Clerks Authority in Atlanta. ... Document Retrieval

Real Estate Closing Attorney Atlanta Pictures

REQUEST FOR PROPOSALS FOR ATTORNEYS TO ... - Invest Atlanta
REQUEST FOR PROPOSALS FOR ATTORNEYS TO PARTICIPATE IN SINGLE FAMILY law firms wishing to provide single-family real estate closing services in connection with the The date upon which the Attorney may begin closing Loans ... Read Here

Pictures of Real Estate Closing Attorney Atlanta

IN THE SUPREME COURT OF GEORGIA ON REVIEW OF UPL ADVISORY ...
BRIEF AMICI CURIAE OF THE UNITED STATES OF AMERICA AND THE FEDERAL TRADE COMMISSION Residential Real Estate Closing Cost Survey, September 1996 11 licensed Georgia attorney closes these real estate transactions. ... Fetch Doc

Images of Real Estate Closing Attorney Atlanta

SELLER’S PROPERTY DISCLOSURE STATEMENT GeorgiaREALTORS
This Seller’s Property Disclosure Statement prior to closing there are any material changes in the answers to any of the questions. THIS FORM IS COPYRIGHTED AND MAY ONLY BE USED IN REAL ESTATE TRANSACTIONS IN WHICH _____ IS INVOLVED AS A REAL ESTATE LICENSEE ... Fetch This Document

Images of Real Estate Closing Attorney Atlanta

REQUEST FOR PROPOSAL LEGAL SERVICES - Fulton County News
REQUEST FOR PROPOSAL LEGAL SERVICES The Fulton County/City of Atlanta Land Bank Authority Georgia and the City of Atlanta, • Representation at closing; • Handling real estate and financing transactions, ... Return Document

Real Estate Closing Attorney Atlanta Images

Real Estate Closing Attorneys In Atlanta, Georgia | Harlan ...
Providing real estate closing and settlement services for home buyers, sellers, investors, and lenders, the real estate attorneys of Harlan and Associates, LLC strive to ensure that your closing is handled in a timely, efficient, and professional manner. We’d love to discuss how Harlan and ... Return Document

2017 GAR FORMS New Revisions PART 1 - YouTube
In this video, expert Howell Haunson discusses the changes in GAR forms for 2017 that agents must be aware of. Part 1 of 2 videos. ... View Video

Pictures of Real Estate Closing Attorney Atlanta

Georgia Contract For The Lease Of Residential Real Property
Georgia Contract for the Lease Of Residential Real Property Page 1 of 12 Form RE120, Georgia Contract for the Lease of Residential Real Property ... Access Doc

Real Estate Closing Attorney Atlanta Photos

PURCHASE AND SALE AGREEMENT Georgia - Maitski
THIS FORM IS COPYRIGHTED AND MAY ONLY BE USED IN REAL ESTATE TRANSACTIONS IN WHICH _____ IS INVOLVED AS A REAL ESTATE LICENSEE. UNAUTHORIZED USE OF THE The closing attorney shall represent the mortgage lender in any ... Retrieve Doc

Thursday, March 30, 2017

Best Tax Attorney In Maryland

Ski Sunday Ringtone - YouTube
Mesothelioma Law Firm, Donate Car to Charity California, Donate Car for Tax Credit, Annuity Settlements, Donating a Car in Maryland, Donate Cars Illinois, Criminal Defense Attorneys Florida, Best Criminal Lawyers in Arizona, Car Insurance Quotes Utah, Life Insurance Co Lincoln, ... View Video

Best Tax Attorney In Maryland Photos

Laws State Of Maryland
Chapter 1 Laws of Maryland – 2016 Session 2 (a) Howard County may impose, by law, and collect a sales or use tax on room rentals in the county for sleeping accommodations for transients. ... Fetch Doc

Best Tax Attorney In Maryland Images

Common Mistakes And Oversights When Drafting And Reviewing ...
Common Mistakes and Oversights When Drafting and Reviewing LLC Operating Agreements Warren P. Kean K&L Gates LLP Charlotte, North Carolina Tax and accounting concepts that pertain to partnerships and LLCs must be understood, ... Fetch Full Source

Best Tax Attorney In Maryland Photos

CERTIFICATE OF CONVEYANCE Judy
Certificate of conveyance part i 1. recordation tax, maryland transfer tas, and if applicable, local transfer tax. the taxes are based on the value (must be officer, agent or attorney of one of the parties to the transfer, ... Doc Retrieval

Admission To The Bar In The United States - Wikipedia
Admission to the bar in the United States is the granting of permission by a particular court system to a lawyer to practice law in that system. In all United States jurisdictions except Maryland, The Tax Court is unusual in that a non-attorney may be admitted to practice. ... Read Article

How To Learn English Easily-Episode 15 - YouTube
BBC News is an operational business division of the British Broadcasting Corporation (BBC) responsible for the gathering and broadcasting of news and current ... View Video

List Of Mayors Of Baltimore - Wikipedia
The Mayor of Baltimore is the head of the executive branch of the government of the City of Baltimore, Maryland. The Mayor has the duty to enforce city laws, and the power to either approve or veto bills / ordinances / resolutions passed by the unicameral (one chamber) Baltimore City Council. ... Read Article

Pictures of Best Tax Attorney In Maryland

Wicomico County, Maryland
Wicomico County, Maryland P.O. BOX 870 SALISBURY, MARYLAND 21803-0870 County Attorney Tamara Lee-Brooks Public Information Officer April 15, makes the best use of available resources to provide a level of services people rightly expect and ... Access Document

Photos of Best Tax Attorney In Maryland

The Maryland Legislature Recently Passed A Number Of Bills ...
The best of the foreclosure purchaser’s knowledge at the time of registration: property’s tax bill, Department of Justice, HUD, the Maryland Attorney General, 48 other state Attorneys . 5 General, ... Read Full Source

Images of Best Tax Attorney In Maryland

Playbook Power Briefing: Polls Close In Under SEVEN HOURS In ALABAMA
“But much of Quinnipiac’s prominence in the field is also a result of its commitment to self-promotion. The poll reports to the university’s public-affairs office, not any academic University ... Read News

Best Tax Attorney In Maryland Pictures

RECENT CASES INVOLVING LIMITED LIABILITY COMPANIES AND ...
XX. Single Member’s Employment Tax Liability/Validity of Check-the-Box Regulations AAA. Attorney Liability, RECENT CASES INVOLVING LIMITED LIABILITY COMPANIES AND LIMITED LIABILITY PARTNERSHIPS ... Access Content

Images of Best Tax Attorney In Maryland

FACT SHEET - University Of Maryland
Maryland Agricultural estate tax exemptions • In 2012, the state legislature created works best for their situation and can do so either the advice of a tax attorney, accountant, or financial advisor. ... Fetch Document

Attorneys In The United States - Wikipedia
An attorney at law (or attorney-at-law) As of April 2011, there were 1,225,452 licensed attorneys in the United States. Earning the LL.M. requires completion of coursework in the area of tax law. ... Read Article

Best Tax Attorney In Maryland

Charles A. Redd: State Income Tax Issues With - NAEPC
State Income Tax Issues With Trusts Cannon Financial Institute, Inc. Presents durable powers of attorney, pre-nuptial agreements and other estate planning Who’s Who in American Law and The Best Lawyers in America. ... View Full Source

Best Tax Attorney In Maryland Photos

Power Of Attorney And Declaration Of Representative (REV-677)
And other written communications addressed to the taxpayer in proceedings involving the above-specified tax matters. This power of attorney revokes all earlier powers of attorney and tax information authorizations on file with the PA Power of Attorney and Declaration of Representative ... Read Here

Best Tax Attorney In Maryland Pictures

Delaware Durable Personal Power Of Attorney
As his/her Durable Personal Power of Attorney in the presence of the following To the best of my knowledge, this power has not been revoked. I hereby acknowledge that, in the absence of a specific provision to the contrary in the ... Document Retrieval

Pictures of Best Tax Attorney In Maryland

Powers Of Attorney Questions And Answers
Powers of Attorney Questions and Answers Q. Cash or deposit tax refund checks or transfer stocks and bonds. Q. Some banks will accept only a special power of attorney. The best rule is to check with. ... Document Viewer

Photos of Best Tax Attorney In Maryland

Leaving A Law Firm: A Guide To The Ethical Obligations In Law ...
Leaving a Law Firm: A Guide to the Ethical Obligations in Law Firm Departure . Introduction . Key Ethical Obligations When Changing Law Firms. Ensuring that the best interests of clients are met while avoiding any conduct that could ... Return Doc

Best Tax Attorney In Maryland Photos

THE FAST TRACK TO A U.S. ATTORNEY’S OFFICE
Assistant United States Attorneys (AUSAs) often say they have “the best job (for a lawyer) While the U.S. Attorney him or herself is a political appointee, the tax evasion, fraud and other financial crimes, bank robbery, cybercrime, human trafficking, and civil rights offenses ... Get Content Here

Best Tax Attorney In Maryland Photos

HISTORY OF EASTON, MARYLAND
HISTORY OF EASTON, MARYLAND land and "Lay it Out in the Best and most convenient manner into lots not exceeding . Ewing, Town Attorney and William H. Corkran, Jr., Town Engineer, for the many hours which they have devoted to this project. ... Fetch Here

Best Tax Attorney In Maryland Images

(House Bill 535) Courts And Judicial Proceedings Structured ...
Courts and Judicial Proceedings – Structured Settlements – Transfers and authorizing the Attorney General to intervene as of right in a certain action; [the legal, tax, and financial implications of a] ... Retrieve Full Source

Best Tax Attorney In Maryland Photos

ETHICAL GUIDELINES FOR SETTLEMENT NEGOTIATIONS
ETHICAL GUIDELINES FOR SETTLEMENT NEGOTIATIONS TABLE OF CONTENTS make sure the client’s interests are best served, for example, by considering tax implications of the settlement. 2.3 Duty of Fair-Dealing A lawyer’s conduct in negotiating a settlement should be ... Fetch Document

Photos of Best Tax Attorney In Maryland

Non-compete Laws: Maryland - Epstein Becker & Green
FMLA Employer Coverage and Employee Eligibility Checklist 2 Non-compete Laws: Maryland COMMON LAW Non-competes will be upheld if: There is adequate consideration. ... Doc Retrieval

Best Tax Attorney In Maryland

GAO-01-851 Tobacco Settlement: States' Use Of Master ...
Included staff from the state attorney general ’s office, Kentucky, Maryland, Missouri, North Carolina, Ohio, Pennsylvania, South Carolina, Tennessee, Virginia, and West Virginia. Page 7 GAO-01-851 Tobacco Settlement Tax reductions • General ... Document Retrieval

Best Tax Attorney In Maryland

MARYLAND TEST CASE #1 - Welcome To Maryland Taxes
Discontinued and replaced with the Endow Maryland Tax Credit Form 500X – explanation of new checkboxes Form 500MC – Discontinued New Power of Attorney Forms Form 548 – Full Power of Attorney Form 548P MARYLAND TEST CASE #1 ... Retrieve Content

Best Tax Attorney In Maryland Photos

HOMEOWNERSHIP - Maryland
Governments that support affordable homeownership opportunities by providing financial assistance. tax credit (Maryland HomeCredit) through the Maryland Mortgage program (other standard industry requirements must also be met): 1 FIRST-TIME ... Return Document