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.
Medical Definition of Diaphragm (muscle) Diaphragm (muscle): The muscle that separates the chest (thoracic) cavity from the abdomen. The diaphragm is the main muscle of respiration. Contraction of the diaphragm muscle expands the lungs during inspiration when one is breathing air in. We rely heavily on the diaphragm for our respiratory function so that when the diaphragm is impaired, it can compromise our breathing.