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Introduction to the U.S. Legal System

Download PDF version of guide for print

I. Introduction

This guide is a curated selection of useful resources for international LLM students who might be unfamiliar with common law systems and the U.S. legal system specifically. However, this guide is also useful to others looking to attain a basic understanding of the U.S. legal system. Many of these books will cover topics in more than one of the subjects listed below, but are grouped based on their primary focus.

II. The Legal System

William Burnham, Introduction to the Law and Legal System of the United States , 6th ed. (KF386.B88 2016). Explains the structure of the U.S. legal system, sources of U.S. law, and legal procedure, including a short history for context, and covers main law school course subject areas such as torts, property, and contract law; also includes a section on the effect of international law on the U.S.                              

F. Allan Farnsworth, An Introduction to the Legal System of the United States , 4th ed. (KF387.F37 2010). Discusses the culture of legal education and legal practice in the U.S, explains the U.S. legal system and procedure, summarizes common areas of U.S. law, and has an appendix on how to reading case law and statutes.

John A. Humbach, Whose Monet?: An Introduction to the American Legal System , 2d ed. (KF8863 .H86 2016). Teaches the legal system by following a real world case from beginning to end explaining the process and legal problems faced at various stages of a case.

Eldon H. Reily & Connie de la Vega, The American Legal System for Foreign Lawyers (KF387 R448 2012). Provides a detailed explanation of U.S. legal structure including the basis of and scope of judicial review in chapter 8.

JR Swanegan & Ellen S. Podgor, Overview of U.S. Law , 2d ed. (KF 385 .O93 2019). Provides a preliminary explanation of seventeen subjects typically offered by U.S. law schools, as well as a chapter comparing the U.S. legal system with a civil code system.

U.S. Department of State, Bureau of International Information Programs. Outline of the U.S. Legal System .  Explains the history and organization of the U.S. federal and state court systems.

III. Legal Language

Translation dictionaries in a number of languages can be found in the Reference section starting with the call number K52.

Black’s Law Dictionary , 11th ed. (Reserves and Reference KF156 .B53 2019 and online ). Considered the most authoritative American legal dictionary.

Cardiff Index to Legal Abbreviations  Well-respected resource to decipher unknown legal abbreviations, usually part of a citation.

Rupert Haigh, Legal English (Reference K94 .H35 2018). Discusses grammar and syntax in a legal context as well as common language in difference legal context; includes a useful section titled “ What to Avoid” that explains common mistakes and issues.

IV. The U.S. Law School Experience

Teresa Brostoff, United States Legal Language and Culture: An Introduction to the U.S. Common Law System , 3d ed. (KF272 .B76 2013). Targeted at LLMs, this book discusses best practices for taking notes in class, outlining in preparation of finals, dealing with stress and culture shock, and reading and briefing cases; also covers writing, research, and other legal skills.

David Hricik, Law School Basics: A Preview of Law School and Legal Reasoning .   Provides an overview of law school in chapter 2 and explains the structure of US legal education and how that structure is linked to the common law system of the US in chapter 5; remainder of the book has historical information, discusses legal reasoning, research, and writing, and has a section on Bluebooking.

Edwards, George E. LL.M. Roadmap: An International Student’s Guide to U.S. Law School Programs (KF272 .E385 2011). Advises on many situation LLMs may face during law school such as financing their education, immigration issues, and options after graduation.

Hegland, Kenney F.  Introduction to the Study and Practice of Law in a Nutshell , 8th ed. (KF273 .H4 2020 and online ). Short review of the case analysis and legal argumentation using simplified faux cases; includes advice on studying and outlining for law school.

Johns, Margaret Z. & Rex R. Perschbacher.   The United States Legal System: An Introduction , 4th ed. (KF385 .J64 2016). Introduces legal education, the legal profession, the legal system, and primary sources of the law.

The Federal Court System in the United States: An Introduction for Judges and Judicial Administrators in Other Countries , 4th ed. (2016). Office of Judges Programs, Admin. Office of the U.S. Courts. Written for foreign legal practitioners, this booklet covers U.S. federal judicial system’s structure, jurisdiction, administration, and the interplay between the judiciary and other branches of government and the public.

V. Legal Reasoning, Research, & Writing

Morris L. Cohen & Kent C. Olson, Legal Research in a Nutshell , 14th ed. ( KF240 .C54 2021 and online ). Often used as a research textbook, this condensed guide provides a good summary of U.S. legal research, and contains an appendix of major treatises by subject area.

Kevin Fandl, Inside the American Legal Mind: An International Practitioner Guide to American Legal Reasoning (KF300 .F36 2016). Explains the interplay between the judiciary and legislature in making US law (chapter 3) and the way the law can evolve over time.

Craig Hoffman & Andrea Tyler, United States Legal Discourse: Legal English for Foreign LLMs (KF250 .H64 2008). A brief guide to language in law and how it differs depending on the interaction, such as avoiding jargon during client communications.

Nadia E. Nedzel, Legal Reasoning, Research, and Writing for International Graduate Students (KF240 .N43 2017). Provides an initial comparison between civil law and common law, and then covers the research and writing process; includes charts and summaries for reference.

Helene S. Shapo, Marilyn R. Walter, & Elizabeth Fajans, Writing and Analysis in the Law , 7th ed. (Reserves KF250 .S52 2018). The textbook used in the LLM legal research and writing course; advises on the structure of legal writing as well as tone, content, and editing.

Jill J. Ramsfield, Culture to Culture: A Guide to U.S. Legal Writing (KF250 .R358 2005). Includes clear visual depictions of U.S. legal structure and authority, dedicates an entire chapter to clarifying U.S. analytic patterns, which illuminates how courts come to their decisions, and explains the role of language in the law, including how meaning can evolve in a series of cases.

John B. Thornton, U.S. Legal Reasoning, Writing, and Practice for International Lawyers (KF386 T483 2014). Includes a chapter comparing civil law systems to the U.S. system and exercises to practice the writing instruction.

VI. Foreign Language Resources

Fandl, Kevin J. Guía Práctica del Sistema Legal Americano para Profesionales en un Mundo Jurídico Global (KF385 .F3618 2013).

Hay, Peter. US-Amerikanisches Recht: ein Studienbuch  (KF385 .H319 2015).

Ito, Masami. アメリカ法入門 (KF386 .I87 2012).

Levasseur, Alain A. Le Droit Americain (KF387 .L355 2004).

Lin, Lizhi. 英美法 导论 (KF385 .Y564 2012).

VII. Advanced Legal Skills

Anne M. Burr & Howard Bromberg, U.S. Legal Practice Skills for International Law Students (KF300 .B87 2014). Covers advanced skills such as litigation practice, client communication, professional responsibility, and negotiations.

Kevin J. Fandl, Lost in Translation: Effective Legal Writing for the International Legal Community (K94 F36 2013). Covers contracts drafting and academic legal writing and provides exercises to practice legal writing skills.

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11.3 Types of Legal Systems around the World

Learning outcomes.

By the end of this section, you will be able to:

• Describe the different types of legal systems and explain how they differ.
• Explain how the rule of law applies in different judicial systems.
• Analyze how different judicial systems operate.

There are five basic types of legal systems in the world. They are civil law , common law , customary law , religious law, and hybrid or mixed systems. Today, mixed or hybrid systems are common. Because each system varies by country, this chapter will focus on the characteristic traits of each kind of system.

Note that before discussing different law systems, it is important to distinguish between what the term civil means in the context of legal systems and what it means in terms of civil versus criminal laws.

Common Law Systems

The US legal system, and other legal systems that emanate from British rule, is a common law system . 44 Originally, common law meant judge-made law that filled in gaps when there was no written law. Judges looked to prior decisions to determine the unwritten judge-made law and apply it to new cases. However, today, almost all law is in writing and enacted by a legislature as statutes. Many statutes codify established common law, change it, or abolish it altogether, depending on the topic of the law. There are instances in which some unwritten common law is still enforced, but these are rare.

In a common law system such as the one in the United States, the courts’ reliance on precedent is referred to as stare decisis , or a policy of using judicial decisions made in the past to interpret written laws and appropriately apply those laws to the facts in the present case. 45 The court interprets written laws, and these interpretations and applications of precedent from prior interpretations constitute what is meant by common law today. Precedent is critical for interpreting later cases, and only the same or a higher court can overturn precedent. The court process is adversarial rather than investigatory, with each side trying to win or persuade the court to agree with its perspective. 46

What Is Precedent?

This video discusses precedent and its importance in common law systems.

Common law courts are adversarial; that is, there is a winner-takes-all attitude in the court. In an adversarial system, each side determines the issues and questions it wants the court to resolve, conducts its own investigation, and prepares and presents its own evidence. Each side calls witnesses, who are questioned directly and by cross-examination. Each side brings out information it thinks is pertinent to prove its point. In a criminal case, the police and prosecutor work together closely to establish their viewpoint using the government’s resources. Defendants must rely on their own resources to defend against the charges, either hiring an attorney or using a court-appointed one. In a civil case, the procedures are similar; however, each side must rely on its resources to prove its point. If a jury is present, it decides all factual questions while the judge determines the legal issues and moderates the proceedings. In some cases, the judge can act as a fact finder in place of a jury.

Civil Law Systems

Most of Europe and South America use a civil law system . 47 A civil law system relies on comprehensive legal codes that contain all laws for the country. Case law—that is, judicial decisions—is secondary to these codes. Decisions are binding only on the parties to the case, not as a precedent for later cases on the same issues. While attorneys will consult prior decisions when advising clients, judges are rarely bound to follow precedent. For this reason, codes of statutes are usually more extensive and detailed than in common law systems.

In civil law systems, court cases are investigations by the court to see how the facts fit into the already established codes applicable to the situation. The court system is set up so that the jurisdiction of each court is a specific type of code: tax courts, administrative courts, maritime courts, constitutional courts, and so on.

The system is more inquisitorial than adversarial. The process is a series of meetings, hearings, and written communications in which the judge takes testimony. The judge crafts the issues to be decided based on discussions with the parties. Typically, the judge questions the witnesses and can include or exclude any queries submitted by the attorneys when crafting questions. Finally, the judge determines the issues and gathers the evidence before announcing a decision. 48 Only at the final hearing do the attorneys and parties make arguments to the judge. If there is a jury, its members usually are not drawn from the general public but are selected for their expertise in the particular area in question. While juries of ordinary people are rare in civil law systems, they are increasingly used in serious criminal cases.

These two systems, common law and civil law systems, are the most widely used legal systems in the world. They differ in terms of the weight they give to judicial precedent and their views on the purpose of the trial process.

Religious Systems

In a religious law system , the law relies on religious texts as its primary basis, and the courts interpret the present facts and statutes in light of those religious texts. Many Middle Eastern countries use religious law systems for all or part of their laws. 49 For example, in Saudi Arabia, the legal system is based on sharia law , derived from the Koran, the Islamic religious text, as well as from the Sunnah and the Hadith. 50 The legislature enacts statutes, but all are tested against Islamic tenets. Certain religious leaders can overrule any government act, including court decisions, on religious grounds. The legal system includes general and summary sharia courts, with some administrative tribunals for specific topics. Religious law systems do not use juries, and criminal trials do not present defensive evidence to the same extent as in other legal systems. Each judge, a specialist in the religious sharia text, makes their interpretation of the law and is not bound by any precedent.

Israel also uses some religious laws and courts to determine cases. 51 For example, religious courts in Israel include Jewish rabbinical courts, Islamic sharia courts, Druze religious courts, and ecclesiastical courts of the 10 recognized Christian communities. In Israel, these courts are limited to some specific issues of family law. The secular court system decides all other matters.

Customary Systems

A customary law system is a system based on long-standing traditions in a particular community. The traditions have become so ingrained in society that the courts recognize them as enforceable rules. However, it is rare for customary laws to be interpreted and enforced by the government. Instead, select leaders of the group usually implement the customary laws. As a result, customary laws are typically unwritten and revealed only to group members. Today, customary laws are found in closed, isolated communities combined with common or civil law systems, allowing them to exist alongside government systems in a hybrid system.

Andorra, a small country in the Pyrenees bordering Spain and France, relies partly on customary law. In Andorra, sources of customary law include canon law, the ecclesiastical law of the Catholic Church, Castilian law, French law, and Roman law. Andorra was invaded and under the control of other European powers at different times in its history, and the Andorran legal system now reflects elements of each invader’s laws. Today, Andorra is a parliamentary co-principality between the president of France and the Roman Catholic bishop of Catalonia (Urgell). Andorra also has an elected parliament that can enact new laws. 52

The island of Guernsey is another example of a customary law system. Though it is one of the Channel Islands off the coast of England, Guernsey is not part of the United Kingdom. Guernsey’s legal system is derived from the medieval power of the monarch, the Duke of Normandy. 53 The ancient duchy law of Normandy is an influential source of law in Guernsey. The duchy laws developed in two periods, the Ancienne coutume of 1199–1538 and the Coutume reformée of 1538–1804. 54 Guernsey’s legal system also has elements of English common law and modern statutory law enacted by the island’s elected legislature. Guernsey enjoys almost complete autonomy over its internal affairs, and the country determines many issues based on ancient customary laws, with elected bailiffs and jurats making decisions. 55

In the United States, some customary laws may be used in tribal matters on tribal lands recognized by the US government. 56 However, the US government does exercise some control over tribal legal systems in the United States. There is a growing worldwide movement to recognize tribal autonomy and customary legal systems. 57 For example, some Maori customary law is now recognized in New Zealand. 58

Hybrid or Mixed Systems

A hybrid legal system combines parts of more than one approach to create a system unique to the country. Many countries have mixed legal systems incorporating common, civil, religious, and customary law systems. 59 For example, the US state of Louisiana has a hybrid system. Louisiana uses some common law, but it also utilizes a civil law system for much of its state law and procedures because of its origins as a French territory. Also, on recognized tribal lands, customary laws of the tribe may be used rather than state or federal laws. Another example is the Philippine system, which includes French civil law, US-style common law, sharia law , and Indigenous customary law due to its history. 60 Many African countries include a parallel tribal or ethnic legal system to adjudicate family law matters. 61

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• assignments basic law

Assignments: The Basic Law

The assignment of a right or obligation is a common contractual event under the law and the right to assign (or prohibition against assignments) is found in the majority of agreements, leases and business structural documents created in the United States.

As with many terms commonly used, people are familiar with the term but often are not aware or fully aware of what the terms entail. The concept of assignment of rights and obligations is one of those simple concepts with wide ranging ramifications in the contractual and business context and the law imposes severe restrictions on the validity and effect of assignment in many instances. Clear contractual provisions concerning assignments and rights should be in every document and structure created and this article will outline why such drafting is essential for the creation of appropriate and effective contracts and structures.

The reader should first read the article on Limited Liability Entities in the United States and Contracts since the information in those articles will be assumed in this article.

Basic Definitions and Concepts:

An assignment is the transfer of rights held by one party called the “assignor” to another party called the “assignee.” The legal nature of the assignment and the contractual terms of the agreement between the parties determines some additional rights and liabilities that accompany the assignment. The assignment of rights under a contract usually completely transfers the rights to the assignee to receive the benefits accruing under the contract. Ordinarily, the term assignment is limited to the transfer of rights that are intangible, like contractual rights and rights connected with property. Merchants Service Co. v. Small Claims Court , 35 Cal. 2d 109, 113-114 (Cal. 1950).

An assignment will generally be permitted under the law unless there is an express prohibition against assignment in the underlying contract or lease. Where assignments are permitted, the assignor need not consult the other party to the contract but may merely assign the rights at that time. However, an assignment cannot have any adverse effect on the duties of the other party to the contract, nor can it diminish the chance of the other party receiving complete performance. The assignor normally remains liable unless there is an agreement to the contrary by the other party to the contract.

The effect of a valid assignment is to remove privity between the assignor and the obligor and create privity between the obligor and the assignee. Privity is usually defined as a direct and immediate contractual relationship. See Merchants case above.

Further, for the assignment to be effective in most jurisdictions, it must occur in the present. One does not normally assign a future right; the assignment vests immediate rights and obligations.

No specific language is required to create an assignment so long as the assignor makes clear his/her intent to assign identified contractual rights to the assignee. Since expensive litigation can erupt from ambiguous or vague language, obtaining the correct verbiage is vital. An agreement must manifest the intent to transfer rights and can either be oral or in writing and the rights assigned must be certain.

Note that an assignment of an interest is the transfer of some identifiable property, claim, or right from the assignor to the assignee. The assignment operates to transfer to the assignee all of the rights, title, or interest of the assignor in the thing assigned. A transfer of all rights, title, and interests conveys everything that the assignor owned in the thing assigned and the assignee stands in the shoes of the assignor. Knott v. McDonald’s Corp ., 985 F. Supp. 1222 (N.D. Cal. 1997)

The parties must intend to effectuate an assignment at the time of the transfer, although no particular language or procedure is necessary. As long ago as the case of National Reserve Co. v. Metropolitan Trust Co ., 17 Cal. 2d 827 (Cal. 1941), the court held that in determining what rights or interests pass under an assignment, the intention of the parties as manifested in the instrument is controlling.

The intent of the parties to an assignment is a question of fact to be derived not only from the instrument executed by the parties but also from the surrounding circumstances. When there is no writing to evidence the intention to transfer some identifiable property, claim, or right, it is necessary to scrutinize the surrounding circumstances and parties’ acts to ascertain their intentions. Strosberg v. Brauvin Realty Servs., 295 Ill. App. 3d 17 (Ill. App. Ct. 1st Dist. 1998)

The general rule applicable to assignments of choses in action is that an assignment, unless there is a contract to the contrary, carries with it all securities held by the assignor as collateral to the claim and all rights incidental thereto and vests in the assignee the equitable title to such collateral securities and incidental rights. An unqualified assignment of a contract or chose in action, however, with no indication of the intent of the parties, vests in the assignee the assigned contract or chose and all rights and remedies incidental thereto.

More examples: In Strosberg v. Brauvin Realty Servs ., 295 Ill. App. 3d 17 (Ill. App. Ct. 1st Dist. 1998), the court held that the assignee of a party to a subordination agreement is entitled to the benefits and is subject to the burdens of the agreement. In Florida E. C. R. Co. v. Eno , 99 Fla. 887 (Fla. 1930), the court held that the mere assignment of all sums due in and of itself creates no different or other liability of the owner to the assignee than that which existed from the owner to the assignor.

And note that even though an assignment vests in the assignee all rights, remedies, and contingent benefits which are incidental to the thing assigned, those which are personal to the assignor and for his sole benefit are not assigned. Rasp v. Hidden Valley Lake, Inc ., 519 N.E.2d 153, 158 (Ind. Ct. App. 1988). Thus, if the underlying agreement provides that a service can only be provided to X, X cannot assign that right to Y.

Novation Compared to Assignment:

Although the difference between a novation and an assignment may appear narrow, it is an essential one. “Novation is a act whereby one party transfers all its obligations and benefits under a contract to a third party.” In a novation, a third party successfully substitutes the original party as a party to the contract. “When a contract is novated, the other contracting party must be left in the same position he was in prior to the novation being made.”

A sublease is the transfer when a tenant retains some right of reentry onto the leased premises. However, if the tenant transfers the entire leasehold estate, retaining no right of reentry or other reversionary interest, then the transfer is an assignment. The assignor is normally also removed from liability to the landlord only if the landlord consents or allowed that right in the lease. In a sublease, the original tenant is not released from the obligations of the original lease.

Equitable Assignments:

An equitable assignment is one in which one has a future interest and is not valid at law but valid in a court of equity. In National Bank of Republic v. United Sec. Life Ins. & Trust Co. , 17 App. D.C. 112 (D.C. Cir. 1900), the court held that to constitute an equitable assignment of a chose in action, the following has to occur generally: anything said written or done, in pursuance of an agreement and for valuable consideration, or in consideration of an antecedent debt, to place a chose in action or fund out of the control of the owner, and appropriate it to or in favor of another person, amounts to an equitable assignment. Thus, an agreement, between a debtor and a creditor, that the debt shall be paid out of a specific fund going to the debtor may operate as an equitable assignment.

In Egyptian Navigation Co. v. Baker Invs. Corp. , 2008 U.S. Dist. LEXIS 30804 (S.D.N.Y. Apr. 14, 2008), the court stated that an equitable assignment occurs under English law when an assignor, with an intent to transfer his/her right to a chose in action, informs the assignee about the right so transferred.

An executory agreement or a declaration of trust are also equitable assignments if unenforceable as assignments by a court of law but enforceable by a court of equity exercising sound discretion according to the circumstances of the case. Since California combines courts of equity and courts of law, the same court would hear arguments as to whether an equitable assignment had occurred. Quite often, such relief is granted to avoid fraud or unjust enrichment.

Note that obtaining an assignment through fraudulent means invalidates the assignment. Fraud destroys the validity of everything into which it enters. It vitiates the most solemn contracts, documents, and even judgments. Walker v. Rich , 79 Cal. App. 139 (Cal. App. 1926). If an assignment is made with the fraudulent intent to delay, hinder, and defraud creditors, then it is void as fraudulent in fact. See our article on Transfers to Defraud Creditors .

But note that the motives that prompted an assignor to make the transfer will be considered as immaterial and will constitute no defense to an action by the assignee, if an assignment is considered as valid in all other respects.

Enforceability of Assignments:

Whether a right under a contract is capable of being transferred is determined by the law of the place where the contract was entered into. The validity and effect of an assignment is determined by the law of the place of assignment. The validity of an assignment of a contractual right is governed by the law of the state with the most significant relationship to the assignment and the parties.

In some jurisdictions, the traditional conflict of laws rules governing assignments has been rejected and the law of the place having the most significant contacts with the assignment applies. In Downs v. American Mut. Liability Ins. Co ., 14 N.Y.2d 266 (N.Y. 1964), a wife and her husband separated and the wife obtained a judgment of separation from the husband in New York. The judgment required the husband to pay a certain yearly sum to the wife. The husband assigned 50 percent of his future salary, wages, and earnings to the wife. The agreement authorized the employer to make such payments to the wife.

After the husband moved from New York, the wife learned that he was employed by an employer in Massachusetts. She sent the proper notice and demanded payment under the agreement. The employer refused and the wife brought an action for enforcement. The court observed that Massachusetts did not prohibit assignment of the husband’s wages. Moreover, Massachusetts law was not controlling because New York had the most significant relationship with the assignment. Therefore, the court ruled in favor of the wife.

Therefore, the validity of an assignment is determined by looking to the law of the forum with the most significant relationship to the assignment itself. To determine the applicable law of assignments, the court must look to the law of the state which is most significantly related to the principal issue before it.

Assignment of Contractual Rights:

Generally, the law allows the assignment of a contractual right unless the substitution of rights would materially change the duty of the obligor, materially increase the burden or risk imposed on the obligor by the contract, materially impair the chance of obtaining return performance, or materially reduce the value of the performance to the obligor. Restat 2d of Contracts, § 317(2)(a). This presumes that the underlying agreement is silent on the right to assign.

If the contract specifically precludes assignment, the contractual right is not assignable. Whether a contract is assignable is a matter of contractual intent and one must look to the language used by the parties to discern that intent.

In the absence of an express provision to the contrary, the rights and duties under a bilateral executory contract that does not involve personal skill, trust, or confidence may be assigned without the consent of the other party. But note that an assignment is invalid if it would materially alter the other party’s duties and responsibilities. Once an assignment is effective, the assignee stands in the shoes of the assignor and assumes all of assignor’s rights. Hence, after a valid assignment, the assignor’s right to performance is extinguished, transferred to assignee, and the assignee possesses the same rights, benefits, and remedies assignor once possessed. Robert Lamb Hart Planners & Architects v. Evergreen, Ltd. , 787 F. Supp. 753 (S.D. Ohio 1992).

On the other hand, an assignee’s right against the obligor is subject to “all of the limitations of the assignor’s right, all defenses thereto, and all set-offs and counterclaims which would have been available against the assignor had there been no assignment, provided that these defenses and set-offs are based on facts existing at the time of the assignment.” See Robert Lamb , case, above.

The power of the contract to restrict assignment is broad. Usually, contractual provisions that restrict assignment of the contract without the consent of the obligor are valid and enforceable, even when there is statutory authorization for the assignment. The restriction of the power to assign is often ineffective unless the restriction is expressly and precisely stated. Anti-assignment clauses are effective only if they contain clear, unambiguous language of prohibition. Anti-assignment clauses protect only the obligor and do not affect the transaction between the assignee and assignor.

Usually, a prohibition against the assignment of a contract does not prevent an assignment of the right to receive payments due, unless circumstances indicate the contrary. Moreover, the contracting parties cannot, by a mere non-assignment provision, prevent the effectual alienation of the right to money which becomes due under the contract.

A contract provision prohibiting or restricting an assignment may be waived, or a party may so act as to be estopped from objecting to the assignment, such as by effectively ratifying the assignment. The power to void an assignment made in violation of an anti-assignment clause may be waived either before or after the assignment. See our article on Contracts.

Noncompete Clauses and Assignments:

Of critical import to most buyers of businesses is the ability to ensure that key employees of the business being purchased cannot start a competing company. Some states strictly limit such clauses, some do allow them. California does restrict noncompete clauses, only allowing them under certain circumstances. A common question in those states that do allow them is whether such rights can be assigned to a new party, such as the buyer of the buyer.

A covenant not to compete, also called a non-competitive clause, is a formal agreement prohibiting one party from performing similar work or business within a designated area for a specified amount of time. This type of clause is generally included in contracts between employer and employee and contracts between buyer and seller of a business.

Many workers sign a covenant not to compete as part of the paperwork required for employment. It may be a separate document similar to a non-disclosure agreement, or buried within a number of other clauses in a contract. A covenant not to compete is generally legal and enforceable, although there are some exceptions and restrictions.

Whenever a company recruits skilled employees, it invests a significant amount of time and training. For example, it often takes years before a research chemist or a design engineer develops a workable knowledge of a company’s product line, including trade secrets and highly sensitive information. Once an employee gains this knowledge and experience, however, all sorts of things can happen. The employee could work for the company until retirement, accept a better offer from a competing company or start up his or her own business.

A covenant not to compete may cover a number of potential issues between employers and former employees. Many companies spend years developing a local base of customers or clients. It is important that this customer base not fall into the hands of local competitors. When an employee signs a covenant not to compete, he or she usually agrees not to use insider knowledge of the company’s customer base to disadvantage the company. The covenant not to compete often defines a broad geographical area considered off-limits to former employees, possibly tens or hundreds of miles.

Another area of concern covered by a covenant not to compete is a potential ‘brain drain’. Some high-level former employees may seek to recruit others from the same company to create new competition. Retention of employees, especially those with unique skills or proprietary knowledge, is vital for most companies, so a covenant not to compete may spell out definite restrictions on the hiring or recruiting of employees.

A covenant not to compete may also define a specific amount of time before a former employee can seek employment in a similar field. Many companies offer a substantial severance package to make sure former employees are financially solvent until the terms of the covenant not to compete have been met.

Because the use of a covenant not to compete can be controversial, a handful of states, including California, have largely banned this type of contractual language. The legal enforcement of these agreements falls on individual states, and many have sided with the employee during arbitration or litigation. A covenant not to compete must be reasonable and specific, with defined time periods and coverage areas. If the agreement gives the company too much power over former employees or is ambiguous, state courts may declare it to be overbroad and therefore unenforceable. In such case, the employee would be free to pursue any employment opportunity, including working for a direct competitor or starting up a new company of his or her own.

It has been held that an employee’s covenant not to compete is assignable where one business is transferred to another, that a merger does not constitute an assignment of a covenant not to compete, and that a covenant not to compete is enforceable by a successor to the employer where the assignment does not create an added burden of employment or other disadvantage to the employee. However, in some states such as Hawaii, it has also been held that a covenant not to compete is not assignable and under various statutes for various reasons that such covenants are not enforceable against an employee by a successor to the employer. Hawaii v. Gannett Pac. Corp. , 99 F. Supp. 2d 1241 (D. Haw. 1999)

It is vital to obtain the relevant law of the applicable state before drafting or attempting to enforce assignment rights in this particular area.

Conclusion:

In the current business world of fast changing structures, agreements, employees and projects, the ability to assign rights and obligations is essential to allow flexibility and adjustment to new situations. Conversely, the ability to hold a contracting party into the deal may be essential for the future of a party. Thus, the law of assignments and the restriction on same is a critical aspect of every agreement and every structure. This basic provision is often glanced at by the contracting parties, or scribbled into the deal at the last minute but can easily become the most vital part of the transaction.

As an example, one client of ours came into the office outraged that his co venturer on a sizable exporting agreement, who had excellent connections in Brazil, had elected to pursue another venture instead and assigned the agreement to a party unknown to our client and without the business contacts our client considered vital. When we examined the handwritten agreement our client had drafted in a restaurant in Sao Paolo, we discovered there was no restriction on assignment whatsoever…our client had not even considered that right when drafting the agreement after a full day of work.

One choses who one does business with carefully…to ensure that one’s choice remains the party on the other side of the contract, one must master the ability to negotiate proper assignment provisions.

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Researching the Law in the United States for LLM Students

• U.S. Government Structure

Introduction to the U.S. Legal System

Common law & federal & state courts.

• Secondary Sources: Legal Research
• Primary Sources: Legal Research
• Non-Legal Research
• Studying at Law School

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Law librarians and library staff are available to help you find your way around the library and its legal materials, provide research support, and assist you in locating materials that are not in our library. You can find the latest information about our hours and services on the library homepage . There are several ways to contact us:

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There are several resources that aim to provide an introduction to the U.S. legal system, some of which are written for LLMs or foreign lawyers; these books are collected directly below this paragraph. This page also includes resources specific to the federal and state court systems, as well as resources related to the common law, the system of law used in the U.S.

American Law and the American Legal System in a Nutshell

"This book, suitable as a primer for foreign LLMs -- or as an introductory survey for American students of both procedural and substantive law -- is a comprehensive, though concise, survey of the American legal system."

American Law in a Global Context

"American Law in a Global Context is an elegant and erudite introduction to the American legal system from a global perspective. It covers the law and lawyering tools taught in the first year of law school."

American Legal Systems

"American Legal Systems: A Resource and Reference Guide is a reader-friendly introduction to U.S. legal terms, institutions, and sources of law, including a discussion of precedent and the defining principle of stare decisis."

Introduction to the Law and Legal System of the United States

"This text provides an introduction to U.S. law. It is intended for law students, lawyers, and legal scholars from foreign countries; U.S. non-law graduate and undergraduate college students; and anyone else."

An Introduction to the Legal System of the United States, Fourth Edition

"This book is designed to be a general introduction to the structure and function of the legal system of the United States, and is especially useful for those readers who lack familiarity with fundamental establishments and practices."

The American Legal System for Foreign Lawyers

"Heavily classroom-tested by the authors and other instructors, this powerful teaching tool puts an emphasis on vocabulary and solid learning aids to introduce the American legal system to foreign law students."

• Federal Courts

State Courts

The U.S. has a common law legal system, which means that law is derived from judicial precedent (case law). Lower courts must follow the decisions of higher courts. This means that a decision by the U.S. Supreme Court (the highest court in the country) is binding on all federal courts. A decision by the Ninth Circuit is binding on all of the federal district courts within the Ninth Circuit.

The below resources provide overviews and introductions to U.S. common law.

Federal Court System

Federal courts hear cases in which the United States is a party, cases that allege violations of the U.S. Constitution or federal law (federal question jurisdiction), and cases between citizens of different states if the amount in controversy exceeds $75,000 (diversity jurisdiction). Federal courts also have jurisdiction over bankruptcy, copyright, patent, and maritime law cases. 

The federal court system consists of three levels:

• District Courts: trial courts/original jurisdiction.
• U.S. Courts of Appeal: appellate level; hears appeals from district courts.
• Supreme Court: the highest court in the United States; hears appeals from the appellate courts or the highest state courts, with limited original jurisdiction.

For more information about each of the federal courts, federal court jurisdiction, and their role within the U.S. judicial system (including maps of each court's geographic coverage), please see the below resources, as well the books listed immediately below:

• Department of Justice, Federal Court Resources
• United States Courts, Court Role and Structure
• United States Supreme Court, About the Court

The structure of state court systems vary; and while they generally follow a structure similar to the federal court system in which they have trial level courts, appellate courts, and a supreme court/court of ultimate jurisdiction, there can be many differences. For a general overview of the state court system, see The Politics of State Courts , which "examines the American judicial process at the state and local levels and explains the effects of federalism on our legal system."

To locate information about a specific state court, try the following resources:

• National Conference for State Courts: State Court Websites , which provides links to individual state court websites.
• The Court Statistics Project , which provides caseload data for the 50 state courts and D.C.
• Cornell LII, Law by State , which provides a list of states and resources for locating cases, statutes, and other information for each state.
• Our research guide, Free and Low-Cost Legal Research: U.S. Secondary and Primary Sources: Primary Sources , which provides additional links/resources for locating primary material.

Many libraries also produce state-specific research guides for the state in which they are located; Google "research guide [state] law." Example: "research guide Colorado law."

• The American Judicial System: a very short introduction by Charles L. Zelden Call Number: KF8700 .Z45 2022 Stacks 1 ISBN: 9780190644918 Publication Date: 2022 The book provides a very short, but complete introduction to the institutions and people, the rules and processes, that make up the American judicial system. A starting place to understanding the third branch of American government at both the state and the federal levels and a guide to those wishing to know the basics of the American judicial system.

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legal systems

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A legal system is the framework of rules , procedures , and institutions that a community uses to interpret and enforce their laws. A legal system is binding on all legal disputes within its jurisdiction . 

There is no uniform legal system across the globe. Each jurisdiction uses its own legal system. The type of legal system a jurisdiction uses will have a significant impact on the application of the law. What legal system a jurisdiction uses will dictate, among other things:

• What laws will govern a given case , be it precedent , statutes , or community customs
• The role of the judge
• The role of attorneys
• The rights of the accused
• The standard of evidence
• What parties have the burden of proof
• Who has the authority to decide cases, be they judges, juries , legislators, religious leaders, or community elders

The U.S. Department of Justice categorizes different legal systems into four main types of legal systems: common law , civil law , religious law, and customary law systems, with the latter two being exceedingly rare. Within each type of legal system, there is considerable variation based on precedent and local practices. There is also considerable overlap between these four categories, as many jurisdictions employ “hybrid” legal systems that reflect aspects of two or more legal systems.  

The United States, like most former British colonies, uses a form of the common law system. A purely common law system is created by the judiciary, as the law comes from  case law , rather than statute. Thus, a common law system has a strong focus on judicial precedent, stare decisis , and the rule of law. 

However, most of the world uses a form of the civil law system. A pure civil law system is governed by statutes, rather than by case law. In a civil law system, the judge takes a more active role in the investigation . Civil law, sometimes called Napoleonic law, is found across Europe, and territories that were once European colonies. Belgium, the Netherlands, Mauritius, Italy, Egypt, Algeria, Tunisia, Morocco, Sub-Saharan Africa, Spain and Latin America all use some form of civil law.

Many countries employ legal systems that are influenced by both civil and common law. For example, South Africa and Sri Lanka have legal systems based on the older uncodified civil law of Holland. However, their long contacts with Britain mean that their public law and systems of court procedure owe much to common law. Other examples include Louisiana and Quebec, which use civil law on the subnational level, but are subject to a common law system for federal law. 

Colloquial Use

In common usage, the term “legal system” may also be used as a metonymy to refer to the judiciary as a whole. For instance, if an activist accuses the legal system of bias against a protected group , they are unlikely to be referring to problems with common law. They are more likely referring to specific problems within the judicial branch. 

[Last updated in July of 2023 by the Wex Definitions Team ] 

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Legal Assignment: Everything You Need to Know

A legal assignment occurs when a party assigns their contractual rights to a third party. 3 min read updated on February 01, 2023

A legal assignment occurs when a party assigns their contractual rights to a third party. The benefit that the issuing party would have received from the contract is now assigned to the third party. The party appointing their rights is referred to as the assignor, while the party obtaining the rights is the assignee.

Assignment of Contract

A legal assignment occurs when:

• The rights in personal or real property are transferred from one party to another
• The transfer also gives the new owner the rights to the property that the prior owner held prior to the transfer occurring

In the Purman Estate case, the court stated that a legal assignment is a transfer of property, or of some right or interest, from one person to another. It also stated that it must be the proper transfer of one whole interest in that property.

An assignment of rights occurs when an assignor gives up or transfers their rights of a future benefit to another party. In other words, an assignment is the act of one party transferring, vesting, or causing to vest their interest in a property to another party. A valid legal assignment only occurs when all underlying elements of a lawfully binding contract are included in it, including intent. A trial court can determine if an assignment has occurred. To prevent disputes or miscommunications, it's important that the subject matter is clearly identified in the assignment.

A contract assignment occurs when a party assigns their contractual rights to a third party. The benefit the issuing party would have received from the contract is now assigned to the third party. The party appointing their rights is referred to as the assignor, while the party obtaining the rights is the assignee. Essentially, the assignor prefers that the assignee reverses roles and assumes the contractual rights and obligations as stated in the contract. Before this can occur, all parties to the original contract must be notified.

How Assignments Work

The specific language used in the contract will determine how the assignment plays out. For example , one contract may prohibit assignment, while another contract may require that all parties involved agree to it before proceeding. Remember, an assignment of contract does not necessarily alleviate an assignor from all liability. Many contracts include an assurance clause guaranteeing performance. In other words, the initial parties to the contract guarantee that the assignee will achieve the desired goal.

When Assignments Will Not Be Enforced

The following situations indicate when an assignment of a contract is not enforced:

• The contract specifically prohibits assignment
• The assignment drastically changes the expected outcome
• The assignment is against public policy or illegal

Delegation vs. Assignment

Occasionally, one party in a contract will desire to pass on or delegate their responsibility to a third party without creating an assignment contract. Some duties are so specific in nature that they cannot be delegated. Adding a clause in the contract to prevent a party from delegating their responsibilities and duties is highly recommended.

Three Steps to Follow if You Want to Assign a Contract

There are three main steps to take if you're looking to assign a contract:

• Make sure the current contract does not contain an anti-assignment clause
• Officially execute the assignment by transferring the parties' obligations and rights
• Notify the obligor of the changes made

Once the obligor is notified, the assignor will effectively be relieved of liability.

Anti-Assignment Clauses

If you'd prefer not to allow the party you're doing business with to assign a contract, you may be able to prevent this from occurring by clearly stating anti-assignment clauses in the original contract. The three most common anti-assignment clauses are:

• Consent required for assignment
• Consent not needed for new owners or affiliates
• Consent not unreasonably withheld

Based on these three clauses, no party in the contract is allowed to delegate or assign any obligations or rights without prior written consent from the other parties. Any delegation or assignment in violation of this passage shall be deemed void. It is not possible to write an anti-assignment clause that goes against an assignment that is issued or ordered by a court.

If you need help with a legal assignment, you can  post your job  on UpCounsel's marketplace. UpCounsel accepts only the top 5 percent of lawyers to its site. Lawyers on UpCounsel come from law schools such as Harvard Law and Yale Law and average 14 years of legal experience, including work with or on behalf of companies like Google, Menlo Ventures, and Airbnb. 

Hire the top business lawyers and save up to 60% on legal fees

Content Approved by UpCounsel

• Assignment Law
• Assignment Contract Law
• Assignment of Rights and Obligations Under a Contract
• Assignment of Rights Example
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• Assignment Legal Definition
• What Is the Definition of Assigns
• Delegation vs Assignment
• Assignment Of Contracts
• Assignment of Contract Rights

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Between 9:00 PM EST on Saturday, May 29th and 9:00 PM EST on Sunday, May 30th users will not be able to access resources through the Law Library’s Catalog, the Law Library’s Database List, the Law Library’s Frequently Used Databases List, or the Law Library’s Research Guides. Users can still access databases that require an individual user account (ex. Westlaw, LexisNexis, and Bloomberg Law), or databases listed on the Main Library’s A-Z Database List.

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Introduction to U.S. Legal Research

Understanding the u.s. legal system.

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This page provides resources useful for providing informational background on the U.S. legal system for students unfamiliar with it, from 1Ls interested in preparing for their first classes to internationally trained attorneys who might be more familiar with a different legal system.

The Common Law System

Introductory Materials for Internationally Trained Lawyers

• American Legal History Research Guide This research guide for American legal history includes materials from the settlement of America through the twentieth century.
• Constitutional Law and History Research Guide This guide covers sources that are useful for researching Constitutional law and Constitutional history.
• Court Role & Structure Created by the Administrative Office of the United States Courts. A guide to the U.S. court system. Includes links to other official court resources.
• Understanding the Federal Courts “This publication was developed by the Administrative Office of the United States Courts to provide an introduction to the federal judicial system, its organization and administration, and its relationship to the legislative and executive branches of the government.”
• The Federal Court System in the United States: An Introduction for Judges and Judicial Administrators in Other Countries “The Administrative Office of the U.S. Courts developed this publication to provide an introduction to the federal judicial system, its organization and administration, its relationship to the legislative and executive branches of the federal government, and its relationship to the state court systems.”
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Case Assignment Rules: Understanding Legal Procedures

Mastering case assignment rules: a comprehensive guide.

Case assignment rules are an essential aspect of the legal system, governing how cases are assigned to judges and courts. Understanding these rules is crucial for legal professionals and anyone involved in the legal process. In this article, we will explore the intricacies of case assignment rules, including their importance, implementation, and impact on the legal system.

Importance of Case Assignment Rules

Case assignment rules play a vital role in ensuring fair and efficient allocation of cases within the legal system. By establishing clear guidelines for assigning cases to judges and courts, these rules help prevent biases or favoritism and promote transparency and accountability. Additionally, well-defined case assignment rules contribute to the smooth functioning of the legal process, reducing delays and backlog of cases.

Implementation of Case Assignment Rules

The Implementation of Case Assignment Rules varies across different jurisdictions legal systems. In some jurisdictions, cases are assigned through a random selection process, while others may use a rotational system or specific criteria such as case complexity or judge specialization. It is essential for legal professionals to be familiar with the specific case assignment rules applicable to their jurisdiction to navigate the legal process effectively.

Impact of Case Assignment Rules

Research and statistics have shown that well-designed case assignment rules can significantly impact the outcomes of legal proceedings. A study conducted by the American Bar Association found that jurisdictions with clear and consistent case assignment rules exhibited lower rates of case appeals and higher levels of public trust in the legal system. Moreover, efficient case assignment rules have been linked to reduced case processing times and improved judicial efficiency.

Case Assignment Rules in Practice

Let`s take a look at a real-world example to illustrate the practical application of case assignment rules. In the state of California, the Superior Court uses a case management system that incorporates a computerized random assignment process for civil cases. This system ensures that cases are allocated to judges in a fair and impartial manner, enhancing public confidence in the judicial system.

Mastering case assignment rules is crucial for legal professionals seeking to navigate the legal landscape with confidence and proficiency. By understanding importance, implementation, Impact of Case Assignment Rules, legal professionals can contribute fair efficient legal system upholds principles justice equality.

Professional Legal Contract: Case Assignment Rules

This agreement is made and entered into as of [Date], by and between the parties involved in the assignment and allocation of cases, hereinafter referred to as “Parties”.

In witness whereof, the parties have executed this agreement as of the date first above written.

Unlocking the Mysteries of Case Assignment Rules:

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Psychology & the Legal System – CJUS 640

CG • Section 8WK • 11/08/2019 to 04/16/2020 • Modified 02/01/2024

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Course Description

This course applies the methods and theories of psychology to the criminal justice (legal) system. Specifically, students will gain an understanding of how the field of psychology and psychological research has been applied in law enforcement, the judicial process, and the corrections process. Issues of morality, the criminal personality, eyewitness testimony, the use of psychological evaluation, jury selection, criminal profiling, child custody evaluation, police, and inmate counseling are among topics covered. Since this course focuses on the criminal justice system, it will not include civil litigation.

For information regarding prerequisites for this course, please refer to the  Academic Course Catalog .

Criminal Justice 640 is an important course in the Master of Science in Criminal Justice Forensic Science track.  As such, students in this course explore various intersections of psychology and the legal system.

Course Assignment

Textbook readings and lecture presentations

Course Requirements Checklist

After reading the Course Syllabus and Student Expectations , the student will complete the related checklist found in the Course Overview.

Discussions (4)

The student will complete 4 Discussions in this course. The student will post one thread of at least 400 words. The student must then post 2 replies of at least 250 words each. For each thread, students must support their assertions with at least 2 scholarly citations in current APA format. Each reply must incorporate at least 2 scholarly citations in current APA format. Any sources cited must have been published within the last five years. Acceptable sources include the textbooks (readings provided), and the Bible. Both the thread and each reply must cite course-specific and non-course specific material.

Chapter Application Paper Assignments (2)

The student will complete (2) Chapter Application Paper Assignments. Each paper is to be between 3-5 pages. Students should pay particular attention to the identification of the premise and supporting points of the chapter, a synthesis of the information from the chapter, and a critical application of the premise(s) and supporting points from the chapter to an issue in facing psychology and the legal system. The paper must follow current APA guidelines. The page count does not include the title page, abstract, reference section, or any extra material. See the assignment instructions and grading rubric for additional instructions and guidance. Students should follow the article focus prompts in the assignment instructions closely.

Research Paper Assignments (2)

The student will complete (2) Research Paper Assignments. The student will be given some flexibility to write a research paper focused on the topic indicated for the week the Topic Research Paper is due. The research paper shall be a minimum of 8 to 10 pages and must follow current APA guidelines. The page count does not include the title page, abstract, or reference section. It must include 10–15 sources with at least 1 source being the Holy Bible and no more than two (2) books. The student should have a specific section in the paper dedicated to a synthesis of Christian Worldview and their topic. See the assignment instructions and grading rubric for additional instructions and guidance.

Quizzes (4)

The student will complete 4 Quizzes. Each quiz will cover the textbook material for the Module: Week in which it is assigned. Each quiz will be open-book/open-notes, contain 25 multiple-choice (worth 1 point each) and 5 essay questions (worth 5 points each), and have a 1-hour time limit.

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Introduction to Legal System – A Brief Guide

Importance of Legal System

Functions of law, types of legal system.

Law has several definitions and multiple characteristics. Philosophers have looked upon the challenges of justice and law for decades, including the multiple methodologies or academic institutions of legal perspectives. We shed light on the examples, importance, and types of legal systems in the world.

First, let's emphasise the definition of law. The word "law" has multiple meanings that change over time. Law is defined as " a body of standards of behaviour or behaviour prescribed by controlling power and possessing binding legal force " in Black's Law Dictionary. Want to know more about the legal system? Then go through the information below to learn about the legal system in depth.

Legal structures are developed to benefit society. These rules serve as a code of conduct for the general public. Everyone is required to follow these legal frameworks or rules, and those who do not risk facing the consequences. It is difficult to envision a society without a legal system because there would be immense turmoil absent laws. Justice won't be served to anyone. Conflicts will also arise between various groups and communities. A legal framework that can defend people's rights is thus always necessary.

Let's examine the significance of the legal system:

Protection from the evil practices

We are supposed to be protected by the law from evil, which is true. When laws are put into place in society, no one is exempt from breaching them. And if someone violates them, they will suffer the consequences. Therefore, the legal system protects us against the evil of others in this way. People stay within their bounds and try not to hurt other people.

Develop loyalty among citizens

People remain devoted to their nation when they are pleased with the laws and believe they are capable enough to defend their rights. People will not be content if society lacks regulations, and they must put up with powerful people oppressing them. If their country does not uphold their rights, people may question why they should remain loyal to it. Laws encourage citizens to be patriotic in this way.

Sense of Equality

The legal system is crucial in fostering a sense of equality across various communities, organisations, and individuals. Social laws help people comprehend that there won't be any injustice based on supremacy. If someone commits anything wrong, they will all have to pay the price.

Resolving the challenges

The judicial system and society are very closely related. A society will be developing and in good health if its legal system is assisting and meeting the demands of society. When regulations are not effectively enforced, society devolves into a wild one where everyone fights for dominance over the others. Crime becomes more prevalent. Thus, these methods aid in resolving a variety of social problems. If you want to know more about the importance of the legal system in detail, then connect with our legal system assignment help .

The law can be used in a country for several reasons, such as to maintain peace, to keep things as they are, to protect individual rights, to defend minorities from majorities, to advance social fairness, and facilitate orderly social change. Some legal systems better serve these objectives than others. An authoritarian state may keep calm and preserve the status quo, but it may also repress minorities or political rivals (e.g., Burma). During colonialism, European nations frequently imposed peace in nations whose borders they had somewhat arbitrarily drawn.

Before the 20th century, empires were established by Spain, Holland, and Germany across several centuries. The empire may have maintained order by using force. Still, it changed the status quo and infrequently advocated for social justice or the rights of the native population within the conquered country.

Diverse ethnic and tribal divisions have historically made it impossible for a single, united administration to rule effectively in countries that were once European powers' colonies. For instance, power disputes between Hutus and Tutsis led to the mass murder of the Tutsi minority in Rwanda. (Genocide is the intentional and systematic slaughter of one set of people by another group, r their displacement. The world community officially denounced genocide in 1948.) The absence of centralised authority in former Soviet Union countries led to power vacuums that were seized upon by ethnic leaders. When Yugoslavia disintegrated, the various ethnic groups—Croats, Bosnians, and Serbs—fought vehemently for control of their native countries rather than sharing it.

It has still to be seen whether various families, tribal sections, and ethnic groupings in Iraq and Afghanistan would successfully combine into a national governing body that interoperates.

Our experts jot down several forms of the legal system:

Hybrid or Mixed Systems

A hybrid legal system incorporates elements of many legal theories to produce an arrangement exclusively for the nation. Many nations have hybrid legal systems that combine elements of common, civil, religious, and customary law. 59 For instance, Louisiana in the US has a mixed system. Due to its history as a French territory, Louisiana uses both common law and a civil law system for most of its state laws and procedures.

Customary Systems

A system founded on enduring customs in a given community is customary law. The customs have permeated society so deeply that the courts view them as binding regulations. However, it is uncommon for the government to interpret and uphold customary laws. Instead, a few chosen group leaders often carry out the rules of the land.

Religious Systems

A religious legal system bases its laws primarily on religious scriptures, and courts interpret current laws and facts in the context of those religious writings. Many Middle Eastern nations base all or a portion of their legal systems on religious principles. 49 For instance, the legal framework in Saudi Arabia is founded on sharia law, which was drawn from the Koran, the holy book of Islam. To get in-depth knowledge about the topic, connect with our experts at Introduction to Legal System academic assistance.

Civil Law Systems

Civil law is prevalent in South America and most of Europe. All national laws are contained in comprehensive legal codes, which are the foundation of a civil law system. Case law, or the judgments of the courts, is not as important as these codes. Only the parties to the case are subject to the decision; it does not set a precedent for cases with the same issues in the future. While advising clients, lawyers often refer to earlier rulings, but judges are rarely required to do so.

Furthermore, our experts can also help you with the elements of the legal system now if you are pursuing a course related to law and are worried about "who will do my assignment ". Then, you are at the right place. Our experts can provide you with any assistance, especially assignment help . Connect with us today!

Nick is a multi-faceted individual with diverse interests. I love teaching young students through coaching or writing who always gathered praise for a sharp calculative mind. I own a positive outlook towards life and also give motivational speeches for young kids and college students.

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Legal System

The modern legal systems of the world are usually based on one of three essential systems such as common law, civil law and religious law, or combinations of these. However, the legal system of every country is shaped by its exclusive history and so incorporates individual variations. Common law is the most widespread system of law around the world, being employed by the most number of people and the world’s jurisdictions, while Civil law, is the most widespread by landmass.

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The Supreme Court opens the door to more discrimination claims involving job transfers

Nina Totenberg

A view of the U.S. Supreme Court on March 26. Jemal Countess/Getty Images for Women's March hide caption

A view of the U.S. Supreme Court on March 26.

The U.S. Supreme Court on Wednesday made it easier for workers to bring employment discrimination suits over job transfers based on sex, race, religion or national origin.

At issue was a question that has produced many conflicting decisions in the lower courts over what constitutes illegal discrimination when it comes to job transfers.

The high court's answer Wednesday was that an employee must show some harm, but need not demonstrate harm that is "significant" or "material."

The case before the court was illustrative. It was brought by Jatonya Clayborn Muldrow, a police sergeant who claimed she was transferred from her job as a plainclothes police officer in the intelligence section of the St. Louis Police Department because she is a woman. Muldrow worked in the Intelligence Division from 2008 to 2017 investigating public corruption and human trafficking cases. She also oversaw the Gang Unit, served as head of the Gun Crimes Unit, and was assigned as a task force officer with the FBI.

Despite high employment evaluations, a new unit commander engineered her transfer out of the Intelligence Division. Among other things, he justified the transfer by noting that the division's work was "very dangerous." Over her objections, Muldrow was reassigned to a uniformed job in the department's Fifth District, where she supervised the activities of neighborhood patrol officers — approving arrests, reviewing reports and handling other administrative matters.

Though her pay and rank remained the same, Muldrow sued the police department, asserting that she had been harmed by the transfer. Because she was no longer in the Intelligence Division, she lost her FBI status and the car that came with it, and in the new job Muldrow often had to work nights and weekends, instead of the Monday-through-Friday workweek she had worked in the intelligence unit.

Supreme Court gives skeptical eye to key statute used to prosecute Jan. 6 rioters

A federal district court judge ruled in favor of the police department, without a trial, and the 8th Circuit Court of Appeals upheld Muldrow's transfer, declaring that because she could show no "diminution to her title, salary, or benefits," her claims of discrimination were not "significant."

But on Wednesday the Supreme Court reversed that ruling and laid out a more stringent test for lower courts to use in determining whether a discrimination claim based on altered conditions of employment can proceed to trial.

The decision was unanimous , but the reasoning was not.

Writing for the six-member majority, Justice Elena Kagan said that the federal law banning discrimination in employment includes a ban not just on economic discrimination; it includes a ban on discrimination in the "terms" and "conditions" of employment." Kagan said that covers a transfer that changed "nothing less than the what, where, and when of [Muldrow's] police work."

While the 8th Circuit and some other courts have required that such discrimination claims show "significant" or "material" harm, the Supreme Court said that is too high a bar. The anti-discrimination statute "targets practices that 'treat a person worse' " because of their sex, race, religion or national origin, the court said.

Explaining why this higher threshold is necessary, Kagan said that "whether the harm is significant" turns out to be "in the eye of the beholder." And to prove the point she cited examples that lower courts have held to be not significant:

• an engineering technician is assigned to a new job site — in a 14-by-22- foot wind tunnel;
• a shipping worker is transferred to a position involving only nighttime work;
• and a school principal is transferred to a non-school-based administrative role supervising fewer employees.

In each of those sex or race discrimination cases, the lower courts found that there was no "significant" harm to conditions of employment.

That, however, is "the wrong standard," Kagan explained. Rather, if an employee can show some harm because of sex, race, religion or national origin, that is enough. "Had Congress wanted to limit the liability for job transfers to those causing a significant disadvantage, it could have done so," wrote Kagan, adding that the court "does not get to make that judgment" by rewriting the statute.

Three justices — Samuel Alito, Clarence Thomas and Brett Kavanaugh — wrote opinions concurring with the result but not the reasoning.

Alito's was the most extraordinary. "I do not join the Court's unhelpful opinion," he wrote, adding of its reasoning: "I have no idea what this means."

Justice Thomas picked some legal nits with the majority opinion, but in the end, acknowledged that it is "unlikely" the 8th Circuit had a "stringent" enough standard in mind.

And Justice Kavanaugh wrote that he favored a different and less complicated approach. If a job transfer is based on sex, race, religion or national origin, it is discriminatory, period, whether or not it causes some concrete harm. That said, he acknowledged the court's "new some-harm requirement appears to be a relatively low bar" that ought to be easily met for anyone transferred based on their sex, race, religion or national origin.

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Published: Aug 18, 2022

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Now Available - CBMA Importer Claims System | CBMA Import Resources

Imports – Tax Benefits under the Craft Beverage Modernization Act (CBMA)

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New Provisions

The Craft Beverage Modernization Act (CBMA) provisions of the U.S. Internal Revenue Code provide for reduced rates or tax credits for beer, wine, and distilled spirits produced in or imported into the United States. These CBMA tax benefits are limited in quantity for each producer, including foreign producers. Foreign producers utilize these CBMA tax benefits by assigning them to U.S. importers of their products.  U.S. importers pay the Federal excise tax on imported beer, wine, and distilled spirits, and must receive an assignment of the CBMA tax benefits from the foreign producer to take advantage of the CBMA tax benefits.

From 2018 to 2022, U.S. Customs and Border Protection (CBP) has administered the CBMA tax provisions related to imported products.

A change in the law transferred responsibility for administering the CBMA tax benefits for imported alcohol from CBP to TTB beginning with products entered for consumption in the United States on or after January 1, 2023.

The law also changed the way in which importers will take advantage of tax benefits assigned to them. Starting January 1, 2023, importers who want to take advantage of assigned tax benefits must pay the full tax rate to CBP and then subsequently submit a claim to TTB for a refund.

Hot Topics:

• CBMA Importer Claims System: Your Questions Answered
• CBMA Series: Importer Claims System Walkthrough
• CBMA Series: Preparing for Importer Claims
• CBMA Series: Overview of Foreign Producer Registration System
• TTB's Craft Beverage Modernization Act (CBMA) Imports Overview  
• Read Information on Getting Started with the myTTB System
• Avoid ACE Data Errors that may Delay Payment of CBMA Importer Refund Claims

For more information:

• See TTB Industry Circular 2022-3 for updated guidance on how to calculate and use effective tax rates or standard effective tax rates (SETRs) for imported distilled spirits products that are eligible for CBMA tax benefits
• See CBP's CSMS message #54427266 of 12/20/2022 on the CBMA procedures and requirements for 2023 and after
• Access myTTB for Foreign Producer Registrations and Assignments
• View TTB's Overview of New CBMA Import Provisions webinar slides
• See TTB’s temporary rule  T.D. TTB-186 , effective October 24, 2022.
• See TTB’s notice of proposed rulemaking  Notice No. 215  in Docket No.  TTB-2022-0009  at  Regulations.gov . The comment period for the Notice closed November 22, 2022.

CBMA myTTB Data:

Foreign Producer Registrations as of February 13, 2024: 13,259

Overview for Importers  ● Overview for Foreign Producers ● ACE Resources ● myTTB System User Guides  ● General CBMA Import Program FAQs ● Importer Claims FAQs  ● Foreign Producer Registration Questions and Answers  ● CBMA Tax Benefit Assignment Questions and Answers

Summary of CBMA Import Refund Provisions for Distilled Spirits, Wine, and Beer

The following summaries outline the new provisions covering importers and foreign producers.

Overview for Importers

General: For beer, wine, and distilled spirits entered for consumption in the United States on or after January 1, 2023, an importer must pay the full rate of tax to CBP.

To take advantage of the CBMA reduced tax rates or tax credits, the importer must electronically file a refund claim with TTB. Importers may file refund claims after the close of each calendar quarter covering their entries in that quarter.

An importer cannot claim a refund unless the foreign producer of the imported beer, wine, or distilled spirits has assigned their CBMA tax benefits to that importer using the myTTB online system .

Customs Entry Filings: Before claiming a refund, the importer must submit information in their customs entry filing(s) identifying the products that will be subject to their claim, including:

• The commodity (i.e., beer, wine, or distilled spirits) and quantity (i.e., beer barrels, wine gallons, or proof gallons) being imported with an assigned CBMA tax benefit;
• The name and TTB Foreign Producer ID of the foreign producer assigning the CBMA tax benefits; and
• The specific reduced tax rate or tax credit assigned to the imported quantity.

This information is generally consistent with the information importers were required to submit to CBP to take advantage of CBMA tax benefits prior to 2023, except that TTB will use a new TTB-issued Foreign Producer ID number to identify foreign producers. See Craft Beverage Modernization Act (CBMA) – 2022 Procedures and Requirements, CSMS #50484790 (Dec. 23, 2021).

This information must be submitted electronically as part of the importer’s customs entry filing(s) in CBP’s Automated Commercial Environment (ACE). More detailed information on the entry filing requirements is available in the CBP and Trade Automated Interface Requirements (CATAIR) Entry Summary Create/Update on CBP’s website .

Importers intending to file CBMA importer refund claims must also file the TTB Message Set electronically in ACE.  For instructions, see  ACE Filing Instructions for TTB-Regulated Commodities | U.S. Customs and Border Protection (cbp.gov) .

Quarterly Refund Claims: An importer can file a quarterly refund claim based on CBMA tax benefits assigned to them after imported products have entered the United States for consumption, and after the importer has paid to CBP the tax due on those products at the full tax rate.  Importers may not file refund claims more frequently than quarterly.  That is, the calendar quarter must end before CBMA import refund claims may be filed for any consumption entries made during that quarter.

Use of myTTB Online System:  Importers must submit CBMA refund claims electronically using the  myTTB  online system.  Importers may authorize third party agents to submit filings on their behalf within the myTTB online system.  Importers are responsible for ensuring that they (or their agents) have submitted accurate data in ACE before submitting a CBMA refund claim to TTB. Step-by-step instructions on filing claims are available in the Importer Claims User Guide .

Overview for Foreign Producers

General: Foreign producers may assign the CBMA tax benefits to one or more U.S. importers of their products.  An importer cannot take advantage of tax benefits unless the foreign producer has assigned their tax benefits to the importer. 

Quantity Limitations: By law, each foreign producer may only assign a limited quantity of tax benefits for each category of their products imported into the United States (beer, wine, or distilled spirits). Please see FAQ TB-1 for more detailed information on the quantities eligible to be assigned each calendar year.

Use of myTTB Online system :  In the past, foreign producers assigned CBMA tax benefits to one or more importers using a letterhead template published by CBP.  TTB will not accept letterhead assignments for calendar years 2023 and beyond.  For products imported on or after January 1, 2023, foreign producers must use the myTTB online system to assign CBMA tax benefits to importers.

Foreign Producer Registration: Before assigning CBMA tax benefits, a foreign producer must first register with TTB using the online myTTB system and receive a TTB Foreign Producer ID.  A foreign producer will need to provide the following information to register:

• Basic information about the business (such as business name and address) and contact information for a point of contact for the business (see FAQ FP-1 );
• Their unique U.S. Food and Drug Administration (FDA) Food Facility Registration number(s) (see FAQ FP-2 ); and
• Ownership information, if under common ownership with other foreign or U.S. alcohol producers (see FAQ FP-1 ).

When a foreign producer’s TTB registration is complete, TTB will issue a TTB Foreign Producer ID and the foreign producer will be able to make assignments through the electronic myTTB system. U.S. importers will use the TTB Foreign Producer ID to identify the foreign producer when submitting information to CBP during the entry process as well as when submitting CBMA import refund claim information to TTB.

Assigning Benefits to Importers: To assign CBMA tax benefits to importers, foreign producers will need to provide the following information:

• The calendar year for which the CBMA tax benefits are being assigned; 
• The importer to whom the assignment is made, identified by TTB permit number (or TTB-assigned reference number when an importer is not required to have a TTB permit);
• The commodity (i.e. beer, wine, or distilled spirits) for which the assignment is made; 
• The specific reduced tax rate or tax credit being assigned; and 
• The quantity of proof gallons, wine gallons, or beer barrels on which tax benefits are being assigned.

The quantities of tax benefits available to be assigned may be impacted by controlled group rules in cases of common ownership among producers.  Please see FAQs TB-1 - 2 for additional information on quantity limitations.

ACE Resources

Ace cbma tax rates table.

See the ACE CBMA Tax Rates Table . Use these codes for consumption entries on or after January 1, 2023 when the filer has or reasonably expects to have a CBMA tax benefit assignment from the foreign producer and expects to file a refund claim with TTB based on the assigned lower Internal Revenue Tax (IRT) rate or credit.

Avoiding ACE Data Errors that may Delay Payment of CBMA Importer Refund Claims

See  Avoiding ACE Data Errors

myTTB System User Guides

Foreign producer registration and assignment system.

See the Foreign Producer Registration and Assignment System User Guide

Before you register as a Foreign Producer or if you receive an error message when you attempt to register, read this new guidance on common errors.

See the Foreign Producer Registration Common Errors

Importer Claims System 

Importer Claims User Guide

Alternate Claims User Guide

General CBMA Import Program FAQs

Gi-1: when do the new cbma procedures take effect.

The new TTB procedures for obtaining CBMA tax benefits apply to merchandise entered for consumption with an Entry Date of January 1, 2023, and after.

GI-2: What can an authorized agent for a foreign producer do?

In TTB’s foreign producer registration and assignment system, an authorized agent for the foreign producer is able to submit and/or edit the foreign producer’s registration information; assign CBMA tax benefits that the foreign producer is eligible to make under law; view all information submitted on behalf of the foreign producer in the system, including information submitted by other authorized persons; receive and respond to communications from TTB regarding the foreign producer; and may also be able to designate additional users depending on the scope of the agent’s authorization. When entering registration or assignment information into TTB’s system, an authorized agent is acting solely as the foreign producer’s agent, and is not acting in their own capacity. The foreign producer and their agents (including any agents who are also importers) are responsible for ensuring that information entered in TTB’s system is accurate and consistent with the foreign producer’s intent.

GI-3: Can a customs broker submit the refund claims to TTB on behalf of a U.S. importer?

An importer may authorize an agent, including a customs broker, to act on the importer’s behalf for purposes of submitting the CBMA refund claim. Generally, TTB importers will be able to grant authorization electronically to third parties through the myTTB system. More information is available on the Getting Started in myTTB page.

GI-4: Do the assignment certification, CBMA spreadsheet, and controlled group spreadsheet that were required in past years also need to be submitted with the refund request to TTB?

In prior years, CBP required three documents that it referred to as an assignment certification, a CBMA spreadsheet, and a controlled group spreadsheet.  See, for example, CBP’s message  CSMS #50484790 .  These were supporting documents for CBMA claims processed under CBP procedures.  In general, those requirements applied to goods imported and entered, or withdrawn from a warehouse, for consumption on or before December 31, 2022.  

TTB’s procedures for submitting refund claims, starting in 2023, generally rely on information submitted directly through the myTTB system, and TTB does not require the three CBP documents to be created.  However, an importer, or its agent, may still be required to submit to TTB the assignment certification, CBMA spreadsheet, and controlled group spreadsheet that were required and created under the CBP procedures in prior years in certain circumstances.  For example, TTB may request these documents for claims submitted to TTB with an entry date of January 1, 2023, or later, but an import date prior to January 1, 2023.  Additional information on the requirements for claims that fall into this category is available in TTB Industry Circular 2023-1 .

GI-5: If I plan to claim tax benefits, do I have to wait to import products until the foreign producer has registered and made an assignment?

An importer can import the products that will be subject to a refund claim before the foreign producer registers with TTB, obtains a TTB Foreign Producer ID, and assigns tax benefits. However, because the Foreign Producer ID and assignment information will not be available to the importer at the time of entry, the importer will need to update that information in ACE through a post-summary correction prior to filing a refund claim with TTB.

Importer Claims FAQs

Cb-c1: when can i file my claim.

An importer can file a refund claim after the imported products have been entered for consumption in the United States, and after the importer has paid to CBP the tax due on those products.

Additionally, CBMA importer refund claims have a quarterly period. That is, the calendar quarter must end before CBMA refund claims may be filed for any consumption entries made during that quarter. For example, the first day that an importer can file a refund claim for products entered on May 20 is July 1 of that year, because July 1 is the first day after the end of the quarter in which the products were entered for consumption.

Where the first day following the close of a calendar quarter falls on a weekend or holiday, claims for products entered during that calendar quarter may be filed beginning the next business day.

Revised 7/5/23 to add information regarding filing on weekends or holidays.

CB-C2: How do I file a claim?

Importers are required to file CBMA refund claims online through myTTB’s CBMA Importer Claims system. See TTB’s Importer Claims User Guide for step-by-step instructions on filing claims.

CB-C3: I need to provide an importer basic permit number to my foreign producer so they can assign tax benefits to me. However, I am not required to have an importer basic permit. What should I do?

An importer who does not have, and is not required to obtain, an FAA Act basic permit (for example, importers who import only industrial alcohol) must request and receive a reference number from TTB.  Contact TTB’s National Resource Center here .

Foreign producers use the reference number to assign tax benefits to the importer.  Importers should enter the reference number in place of a TTB permit number when entering import data as part of the importer’s customs entry filing in CBP’s Automated Commercial Environment (ACE).  

CB-C4: How long will it take me to get my refund?

TTB envisions that complete and valid claims will be paid shortly after they are filed. However, the myTTB CBMA Importer Claims system relies not only on accurate and complete information being submitted through that system but also on accurate and complete information being submitted electronically as part of the importer’s customs entry filing(s) in CBP’s Automated Commercial Environment (ACE). Inaccurate or incomplete data will significantly delay TTB’s processing of the claim.

CB-C5: Will importers receive a notification when a foreign producer makes an assignment to them?

Currently, the myTTB systems are not designed to send a notification to an importer when a foreign producer makes an assignment of tax benefits to them. However, importers can view all assignments made to them in the myTTB CBMA Importer Claims system.

CB-C6: My CBMA tax benefit assignments from foreign producers are in proof gallons (distilled spirits), wine gallons (wine), and barrels (beer), but I enter my imported quantities in ACE in proof liters or liters. How can I convert my imported quantities to track them against my assignments?

Importers can use the following conversion factors:

Distilled spirits conversion factor: 1 proof liter = 0.264172 proof gallon

Wine conversion factor: 1 liter = 0.26417 wine gallon

Beer conversion factor: 1 liter = 0.008522 beer barrel

CB-C7: I would like to receive my CBMA refund as a check, but I need to update my mailing address. How do I do that?

Users that have an account in Permits Online (PONL) should update the mailing address information in PONL. Users that do not have a PONL account (those with a TTB reference number) will need to contact TTB to correct the mailing address.

Foreign Producer Registration FAQs

Fp-1: what information must a foreign producer provide to register and obtain a foreign producer id from ttb.

Foreign producers seeking to assign CBMA tax benefits must register online through myTTB in order to receive a TTB Foreign Producer ID and assign tax benefits to a U.S. importer.  In order to complete the registration process, the foreign producer (or their agent, see FAQ FP-4 ) will need to enter the following information, in the English language, through myTTB .

• Name, country of residence, and principal business address of the foreign producer;
• Name, title, country of residence, phone number, and email address of an employee or individual owner of the business who has authority to act for the business;
• If the person registering the foreign producer is different from the employee or individual owner, the name, address, phone number, and email address of the person who is completing the registration on behalf of the foreign producer; and
• U.S. Food and Drug Administration (FDA) Food Facility Registration Number(s).

Foreign producers who are under common ownership with other foreign or U.S. distilled spirits operations, wineries, or breweries also assigning CBMA tax benefits or taking advantage of CBMA tax benefits (in the case of U.S. alcohol producers) must also provide the following information for any individual or entity that owns 10 percent or more of the registering foreign producer:

• The name, address, and phone number of the individual or entity owner; and
• For entity owners, the Employer Identification Number if the entity is a U.S. entity and has an EIN or the Dun & Bradstreet Data Universal Numbering System (DUNS) number if the entity is a foreign entity and has a DUNS number.

FP-2: What is the FDA Food Facility Registration Number and when is it required as part of a foreign producer’s TTB registration?

The U.S. Food and Drug Administration (FDA) requires foreign beverage alcohol producers to obtain an FDA Food Facility Registration number for their production facilities before their products are imported into the United States. As part of the TTB registration process, foreign producers who seek to assign reduced rates will be required to submit to TTB each FDA Food Facility Registration number that they have already obtained for FDA purposes prior to the importation of their distilled spirits, wine, or beer, into the United States.

In cases where a foreign producer does not have a Food Facility Registration number because all of their products are further manufactured, processed, or bottled by another foreign facility prior to shipment to the United States, the foreign producer must obtain and submit the Food Facility Registration number of the other facility.  Alternatively, a foreign producer of industrial alcohol may confirm that it does not have an FDA Food Facility Registration because FDA does not require one for its operations. 

FP-3: Who should the foreign producer identify as the “Foreign producer contact” when registering in myTTB?

The foreign producer contact should be an employee or owner of the foreign producer. This individual will serve as the foreign producer point of contact for TTB and should not be the foreign producer’s agent or any other individual or entity acting on behalf of the foreign producer.

Note that this individual will be the recipient of any notices from TTB regarding the foreign producer’s registration or CBMA tax benefit assignments.

FP-4: May a foreign producer use a third party agent to submit its TTB foreign producer registration and CBMA tax benefit assignment information on its behalf?

A foreign producer may have a third party agent register the foreign producer with TTB and make assignments of CBMA tax benefits to importers on its behalf. Once a registration has been created for a foreign producer, no additional registration can be completed for that foreign producer because each foreign producer may only have one registration. 

When initially registering the foreign producer, a third party agent must provide basic identifying information about themselves, including their name, address, phone number, and email address. TTB may also request additional information, if necessary, to verify this individual’s identity. Note that, as part of the registration, the agent must still provide a foreign producer contact that is an employee or owner of the foreign producer. See FAQ FP-3 .

A third party agent registering a foreign producer must have authorization from the foreign producer to provide the required registration information, and perform other actions in the myTTB online system, including editing the foreign producer’s registration information, designating additional persons who are also authorized by the foreign producer to act on the foreign producer’s behalf or canceling the designations of authorized persons, and making assignments of CBMA tax benefits. The agent must maintain proof of their authority to act on behalf of the foreign producer, and be able to provide TTB a copy of the documentation authorizing them to make binding commitments on the foreign producer’s behalf. See FAQ FP-6 for additional information on acceptable proof of authority.

FP-5: How and when is a foreign producer required to update their registration information?

Foreign producers who register with TTB are required to update their registration within 60 days of any change to the information that was required as part of the original registration. In addition, every year, the myTTB system will prompt the foreign producer to either confirm or update the ownership information on file with their registration. If the foreign producer fails to confirm or update its registration information, the foreign producer will not be able to assign CBMA tax benefits until the required action is completed.

FP-6: What does a person acting on behalf of a foreign producer need to have as proof of their authorization?

A person acting on behalf of a foreign producer in TTB’s online foreign producer registration and assignment system must maintain written proof of authorization from that foreign producer to act on that foreign producer’s behalf, and must provide that proof to TTB upon request. Proof of authorization from the foreign producer must include the following:

(1) Name and mailing address of the foreign producer, which must be consistent with the name and mailing address for the foreign producer in TTB’s online foreign producer registration;

(2) Name and mailing address of the person whom the foreign producer is authorizing to act on its behalf;

(3) A clear statement by the foreign producer of the scope of authority granted to the authorized person. The foreign producer can either authorize the person to act on its behalf without limitation, or can limit the authorization to perform only the actions listed below. If the latter, the foreign producer must state that the person is authorized to perform each of the following on the foreign producer’s behalf:

(i) Submit and/or edit the foreign producer’s registration information;

(ii) Assign the foreign producer’s CBMA tax benefits to U.S. importers;

(iii) View all information submitted on behalf of the foreign producer in TTB’s online foreign producer registration and assignment system, including information submitted by other authorized persons;

(iv) Receive and respond to communications from TTB regarding the foreign producer; and

(v) (optional) Designate and/or cancel designations of additional persons to act on the foreign producer’s behalf in TTB’s online registration and assignment system.

The proof of authorization must be signed by an individual with authority to legally bind the foreign producer under the laws of the country where the foreign producer is located. This signing individual must attest that they have authority to grant the authorization and must include their printed name, title, and date of signature on the document.

The proof of authorization must also be signed and dated by the individual receiving the authorization to act on behalf of the foreign producer.

FP-7: Does a foreign producer have to designate an agent?

No. Foreign producers can register themselves and make assignments without an authorized agent. If a foreign producer wants to authorize someone else to act on their behalf, the foreign producer can authorize one or more agents. See FAQ GI-2 for what an authorized agent can do on behalf of a foreign producer and FAQ FP-6 for information on proof of authorization.

FP-8: How many registrations can a foreign producer have?

One. A foreign producer can have only one registration, but can authorize multiple agents to access their registration. ( See the Foreign Producer Registration and Assignment System User Guide for a description of user types and their roles and instructions on designating additional persons to act on a foreign producer’s behalf.) If a foreign producer authorizes multiple agents to act on their behalf, each agent must act under the same registration. See FAQ GI-2 for what an authorized agent can do on behalf of a foreign producer.

FP-9: Can a foreign producer who uses several different importers to import their products authorize each of the importers to act as an agent? If so, can each of the importers/agents register through the foreign producer registration system?

A foreign producer can authorize multiple importers to act as agents on their behalf. However, each foreign producer can have only one registration and all of the agents authorized to act on behalf of the foreign producer must use the same registration. See FAQ GI-2 regarding what an authorized agent can do.

FP-10: When I try to register as a foreign producer, I get an error message that says “Registration Error: Registration Incomplete. Due to a potential error, your registration is not yet complete and you have not been assigned a TTB foreign producer ID. After TTB reviews your submission, TTB will either activate your registration in myTTB or contact you by email with additional guidance.” What does it mean?

This error message indicates that your registration information has been received by TTB but your registration is not successful and needs TTB review. This could be due to a number of reasons, including errors with the FDA ID provided in the registration or when there are potential duplicate registrations. TTB will review your submission and will activate it or contact you by email for additional information. If you receive this error message, you will receive a Submission ID, which cannot be used to assign tax benefits. Your Submission ID may also be found next to the foreign producer’s name when you access the registration submission in TTB’s system. You will receive a TTB Foreign Producer ID only when your registration is successful and active in myTTB.

FP-11: Is there a deadline for getting a TTB Foreign Producer ID?

No, there is no TTB deadline for completing foreign producer registration and getting a TTB Foreign Producer ID.  However, a foreign producer must complete its registration and obtain a Foreign Producer ID before it can assign tax benefits to U.S. importers, and – starting in 2023 – there are deadlines for making tax benefit assignments.  Foreign producers must make their assignments of tax benefits on or before December 31 of the calendar year for which the benefits apply (see FAQ TB-5 ). 

See FAQ TB-3 for information on when a foreign producer may assign tax benefits and FAQ NEW GI-5 for information on imports from foreign producers that have not yet obtained a Foreign Producer ID. 

CB-FP12: I work with one or more foreign producers. What happens if I register a foreign producer without their authorization?

Any person who registers a foreign producer must have authorization from that foreign producer and must affirm that they are authorized as part of the registration process.  If you cannot provide proof of authorization upon request, TTB will inactivate the registration.  Any tax benefit assignments made from a foreign producer account created without authorization are invalid.  See FAQ FP-6 for information on proof of authorization. 

CB-FP13: What should a foreign producer do if they receive a letter from TTB stating that the foreign producer is a member of a controlled group that has assigned more CBMA tax benefits than is permitted by law?

Foreign producers who receive this type of letter should review the assignments they have made in the Foreign Producer Registration and Assignment System and coordinate with other members of the controlled group to identify the corrections that are needed so that the controlled group as a whole does not exceed the annual CBMA quantity limitations. See FAQ TB-2 for more information about how foreign producers that belong to a controlled group must ensure that their combined CBMA tax benefit assignments do not exceed the quantities allowed by law.

Once the controlled group identifies the assignments that need to be reduced, foreign producers who made those assignments must contact the importers to whom they made the assignments, and instruct those importers to return all or part of the assignment. Importers will return the assigned benefits through myTTB’s CBMA Importer Claims System . For more information on returning assignments, see FAQ TB-4 .

If a foreign producer receives this type of letter but disagrees that they are in a controlled group, or disagrees that their controlled group has assigned more tax benefits than is permitted by law, the foreign producer should submit the Controlled Group Inquiry form and a TTB representative will contact the foreign producer.

NEW CB-FP14: What is the annual Foreign Producer ownership review and how do I complete it?

TTB's temporary regulations at 27 CFR 27.258 require foreign producers who register with TTB to update their registration within 60 days of any change to information required as part of their original registration. To ensure that this information is current, the myTTB Foreign Producer Registration and Assignment System will prompt the foreign producer to either confirm or update their ownership information on an annual basis.

To complete your review: 1. Go to your myTTB dashboard and select Foreign Producer .  

2. Review entity information to ensure you are in the correct account. If ownership review is needed, you will see the “Ownership review needed” message box. 

2a. If ownership information is correct and no changes are needed, scroll down to the Confirm Ownership section. Read the statement next to the check box and select the box to agree to the statement. Select Confirm owners .

2b. If you need to make changes to your ownership information, select update the registration or Update registration .

3. Once you select Update registration , update the necessary fields on the Foreign Producer Registration page, including the Foreign Producer Ownership section.

4. Scroll down to the Attestation section.  Read the statement next to the check box and select the box to agree to the statement.  Select Update registration .

CBMA Tax Benefit Assignment FAQs

Tb-1: what are the quantity limitations on a foreign producer’s assignments of cbma tax benefits.

For distilled spirits, reduced tax rates apply to the first 22,230,000 proof gallons of that foreign producer’s product imported into the United States during a calendar year.  These rates are, for each foreign producer, $2.70 per proof gallon on the first 100,000 proof gallons imported, and $13.34 per proof gallon on the next 22.13 million proof gallons imported into the United States.

For beer, a reduced tax rate of $16 per barrel applies to the first 6,000,000 barrels produced by that foreign producer and imported into the United States during a calendar year.

For wine, tax credits apply to the first 750,000 wine gallons of that producer’s product imported into the United States during a calendar year.  The credits are, for each foreign producer, $1 per wine gallon on the first 30,000 wine gallons of wine imported, 90 cents on the next 100,000 wine gallons imported, and 53.5 cents on the next 620,000 wine gallons imported.  The tax credits are available for all wine, except that CBMA provides for adjusted credits for imported wine eligible for the hard cider tax rate (6.2 cents, 5.6 cents, and 3.3 cents, respectively).

A detailed overview of the tax rates and CBMA tax benefits applicable to imported distilled spirits, beer, and wine is available on  TTB's ACE CBMA Tax Rates Table .

TB-2: How does common ownership among producers of distilled spirits, wine, or beer affect CBMA tax benefits for imported products?

A foreign producer that is under common ownership with other foreign and/or domestic producers of beer, wine, or distilled spirits are subject to “controlled group” limitations on the quantities of tax benefits that may be assigned when the common ownership creates a “controlled group” under U.S. law. The Internal Revenue Code provides that the quantity limitations for the CBMA tax benefits are applied to the entire controlled group and shall be apportioned among the members of the controlled group. (See 26 U.S.C. 5051(a)(5)(B), 5001(c)(3)(C), and 5041(c)(3).)

For example, if two foreign wineries whose wine is imported into the United States are in a controlled group with each other (e.g., each is wholly owned by the same corporation), the two wineries are treated as if they are one foreign producer for purposes of applying the quantity limitations on the CBMA tax benefits.  In other words, their combined CBMA tax benefit assignments to U.S. importers cannot exceed the quantities allowed by law. See FAQ FP-1 .

The principle applies equally to two or more foreign beer producers in a controlled group and to two or more foreign distilled spirits operations that are in a controlled group.

Similarly, if a foreign beer producer whose beer is imported into the United States is in a controlled group with a U.S. beer producer, the beer produced by the foreign members of the controlled group and imported into the United States and the beer produced and removed by all domestic members of the controlled group are treated as if it were the production and removal of one producer for the purpose of applying the quantity limitations on CBMA tax benefits.  In other words, if a foreign producer and a domestic producer are part of a controlled group, the combined removals of their beer into U.S. commerce would be subject to one quantitative limit.

The principle applies equally to a foreign producer of wine that is in a controlled group with a domestic producer of wine as well as to a foreign distilled spirits operation that is in a controlled group with a domestic distiller or domestic distilled spirits processor.

TB-3: When may a foreign producer assign CBMA tax benefits?

A foreign producer will be able to electronically assign CBMA tax benefits through myTTB after they have completed their online registration and received a TTB Foreign Producer ID. In most cases, a Foreign Producer ID will be issued within five business days of completing the online registration. However, inaccurate or incomplete registration information may delay issuance of the Foreign Producer ID.

Under the regulations, foreign producers may assign tax benefits for a calendar year starting no earlier than October 1 of the year prior, and all assignments must be made on or before December 31 of the calendar year for which the benefits will apply. Assignments do not all need to be entered at one time. Foreign producers may assign additional CBMA tax benefits as needed until quantity limitations are reached. To illustrate, a foreign producer could assign a portion of the CBMA tax benefits for its products to be imported in calendar year 2024 on October 1, 2023. The foreign producer could continue to assign CBMA tax benefits for 2024, up to the maximum quantity allowed by law, through December 31, 2024.

TB-4: May a foreign producer reduce the quantity of CBMA tax benefits assigned to an importer or reassign CBMA tax benefits to a different importer?

Once the foreign producer has assigned CBMA tax benefits to an importer, the foreign producer cannot reduce the quantity of the assigned tax benefits or reassign the tax benefits unless the importer to whom the tax benefits were assigned first declines the assigned benefits through  myTTB’s  Importer Claims system. See the Importer Claims User Guide (page 28) for instructions on how to return an assignment.

The importer can decline the quantities assigned in full or in part. Once the importer has declined the assignment, the foreign producer may reassign the declined benefits through  myTTB’s  Foreign Producer system. All rules that apply to the timing of assignments apply to reassignments. See  FAQ TB-3 .

TB-5: When is the deadline for making assignments?

All assignments for a calendar year must be made by the end of that calendar year. For example, all assignments for 2023 must be made on or before December 31, 2023.

TB-6: Why doesn’t the foreign producer system allow me to assign the maximum quantity of CBMA tax benefits to each of the U.S. importers that import my products?

Each foreign producer has a limited quantity of CBMA tax benefits that they may assign to one or more importers. See FAQ TB-1 for the quantity limitations. The quantity limitation applies to the foreign producer, and it is the maximum quantity that the foreign producer can assign in total. The foreign producer can assign their total quantity of tax benefits to one importer or divide it among multiple importers. All of the foreign producer’s assignments cannot exceed the total quantity of benefits the foreign producer is allowed. The system does not allow a foreign producer to assign, in total, more than the maximum tax benefit the law allows for a foreign producer.

The quantities that a foreign producer can assign may be further limited by common ownership among producers of distilled spirits, wine, or beer. See FAQ TB-2 for an explanation of how common ownership among producers affects CBMA tax benefits. It is the foreign producer’s responsibility to determine their eligibility for CBMA tax benefits in situations where they share ownership with other producers.

TB-7: I am trying to assign tax benefits for wine or beer, but I only see the option for the distilled spirits category. Why is this happening and how do I fix it?

During foreign producer registration, foreign producers must provide an FDA ID or certify, by checking the box shown in the image below, that they do not have an FDA ID because they only produce industrial alcohol. When a foreign producer checks this box, it indicates that they only produce industrial alcohol and the system will only allow them to make assignments for distilled spirits.

If a foreign producer has checked this box in error and limited their account to only distilled spirits assignments, the foreign producer will need to update their registration by unchecking the box shown above, and by providing the appropriate FDA ID(s) as required by TTB’s regulations. See FAQ FP-2 .

TB-8: I pay another company to produce and bottle all of my distilled spirits, wine, or beer for me at their facility. May I assign tax benefits for those products?

No, in this situation the other company is the foreign producer, even if your brand name appears on the labels of the finished products. The other company can register with TTB and make assignments for the distilled spirits, wine, or beer that it produced, including quantities produced under contract with you.

TB-9: May a foreign producer increase the quantity of a CBMA tax benefit assignment made to an importer or importers?

Yes, a foreign producer may increase the quantity of an assignment, up to the limits set by law (see FAQ TB-1 for information on those limits). For step-by-step instructions on increasing an assignment quantity, see Step 4 in the Foreign Producer Registration and Assignment System User Guide .

Note: Foreign producers cannot have more than one assignment with the same importer permit number, calendar year, product category, and tax benefit tier. Instead, the foreign producer will be required to increase the existing assignment to the importer for that calendar year, product category, and tax benefit tier.

For information on how tax benefits can be reassigned after an assignment is returned in whole or in part by an importer, see FAQ TB-4 .

CB-TB10: What happens if a foreign producer does not assign all of their benefits by the end of the calendar year?

If a foreign producer does not assign all of their calendar year tax benefits by the end of that calendar year, they will not have an opportunity in future years to assign those unused tax benefits. By law, each foreign producer may assign a limited quantity of tax benefits for each category of their products imported into the United States (beer, wine, or distilled spirits) during a calendar year. These benefits do not carry over from one calendar year to the next. TTB regulations require that assignments be submitted on or before December 31 of the calendar year for which the CBMA tax benefits are assigned.

NEW CB-TB11: What businesses can register with TTB as foreign producers and assign tax benefits?

TTB regulations define the “foreign producer” who can make CBMA tax benefit assignments as the “foreign distilled spirits operation, wine producer, or brewer.”   For CBMA purposes, these terms have the following meanings:

• Foreign wine producer: A foreign entity that produces wine through fermentation or through sweetening, amelioration, the addition of wine spirits, flavoring, or carbonation.  A foreign entity that purchases wine in bulk for blending and/or bottling but does not perform any of the production activities listed in the previous sentence may not assign CBMA tax benefits for that wine.
• Foreign brewer: A foreign entity that brews beer through fermentation or produces beer by the addition of water or other liquids during the production process.   A foreign entity that purchases beer in bulk for blending and/or bottling but does not perform any of the production activities listed in the previous sentence may not assign CBMA tax benefits for that beer.  
• Foreign distilled spirits operation: A foreign entity that produces distilled spirits through distillation.  A foreign entity that purchases distilled spirits in bulk for blending, flavoring, and/or bottling may not assign CBMA tax benefits for those distilled spirits.  See 26 U.S.C. 5001(c)(3)(B)(i)(I) (limiting the assignment of the tax benefits to the number of proof gallons produced by a distilled spirits operation).

See also TB-8 , explaining that an entity’s brand name on distilled spirits, wine, or beer, does not make that entity the foreign producer for CBMA purposes.

Please send your questions about tax benefits for imports under CBMA using the National Revenue Center Contact Form (choose CBMA in the drop down).

To reach us by phone from 8 a.m. to 5 p.m. EST, Monday through Friday, call 1-877-882-3277, option #3.

Last updated: April 24, 2024