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.
Paralyzed Diaphragm. The diaphragm is a muscle that separates the chest (thoracic) and abdominal cavities and is controlled by the phrenic nerve. Diaphragmatic paralysis, whether it occurs in one or both sides of the diaphragm, is uncommon. In patients where one side of the diaphragm is paralyzed, the paralysis occurs in the left and right side with equal frequency.