Which Is Not an Element of Attachment

question 53

Multiple Choice

Which is not an element of attachment?

• A) the filing of a financing statement
• B) a security agreement
• C) value received by the debtor
• D) the debtor has rights in the collateral

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Definitions:

Federal Form 940

A United States tax form used by employers to report annual Federal Unemployment Tax Act (FUTA) tax.

Unemployment Tax

A tax paid by employers based on the total payroll and the unemployment claims filed by former employees, financing unemployment benefit programs.

Federal Income Tax

A tax levied by the United States federal government on the annual earnings of individuals, corporations, trusts, and other legal entities.

Federal Form 941

A quarterly tax form used by employers to report federal withholdings from employees.