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Personal Guarantee
A commitment by an individual to assume responsibility for the financial obligations of another party, typically in the context of a loan or lease.
Separate Legal Entity
A legal entity, such as a corporation, that is legally distinct from its owners, allowing it to own property, incur debts, and be sued independently.
Legal Fiction
A fact assumed or created by courts for legal reasons, especially one that is contrary to the actual fact, but is used to enable a legal decision.
Unpaid Taxes
Taxes owed to a government body that have not been paid by the specified due date.
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