Latin for Lawyers

L ATIN FOR L AWYERS

defense attorney is a lawyer who regularly represents defendants in civil or criminal cases. DEFENDANT [L. defendere ] The person (artificial or natural) against whom an action or proceeding is commenced and who is asked to respond. Also, a party who asks leave of the court to join in an action for the purpose of defeating the plaintiff’s claim or demand. DEFER, DEFERRED [L. defero, deferre / to take, lead or drive away] To put off to a later time. To postpone or delay. Deferred compensation is compensation earned but not yet paid. A deferred payment is a payment due but withheld. DEFICIENCY [L. deficio, deficire / to fail; to abandon; to be short in accom plishment or performance] A shortage; an amount which is less than scheduled or anticipated. In tax ter minology, the difference between the tax owed and the amount paid. Also, in bankruptcy or creditor's rights, the amount owing by a debtor which the cred itor is unable to collect by resort to the debtor's collateral. A creditor secured by a mortgage upon real property who is unable to collect the full amount of the mortgage debt in foreclosure is entitled to recover a deficiency judgment for the uncollected balance. Before the IRS moves to recover a deficiency in Tax Court, it makes a deficiency assessment and then sends a deficiency notice. DEFINE, DEFINED [L. definio, definere / to limit, mark, set boundaries for] To ascertain and fix the meaning of. To set the boundaries for. The word defined is used to indicate that a number of interlocking and related issues have been reduced to a set of rules or standards. A defined benefit plan , for example, is a plan adopted by an employer which sets forth and defines the rights of employees after retirement, including a formula which governs the benefits to be paid to them upon retirement. A defined contribution plan fixes the amount to be contributed by the employer to a retirement plan and the for mula for allocating the contributions among its employees. DEFUNCT [L. de + funerare / to bury, inter] Dead, no longer alive. A decedent. A non-functioning organization; e.g., a defunct committee. DEI GRATIA By the grace of God.

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