The purpose of Form 8938 is to report foreign financial assets, which makes it similar to FBAR. However, filing Form 8938 does not relieve you of your FBAR filing responsibilities, nor does it act as a substitute for filing an FBAR. Form 8938 should be enclosed with your US income tax return.
The diaphragm, a smooth skeletal muscle used to control respiration, is nominally an involuntary muscle, although limited voluntary control can be achieved. The diaphragm operates using the phrenic and lower intercostal nerves to communicate with the brainstem. Continue Reading.
Diaphragm is the strong wall of muscle that separates the chest cavity from the abdominal cavity. By moving downwards, it creates suction to draw in air and expand the lungs. Ribs are bones separating and protecting the chest cavity. They move to a limited degree, helping the lungs to expand and contract.