Notarization Requirements for a Special Power of Attorney in a Property Sale

Philippine context

A Special Power of Attorney (SPA) is one of the most important documents used in Philippine real estate transactions when the owner cannot personally sign documents, appear before a notary, or deal directly with the buyer, broker, bank, developer, Registry of Deeds, or government offices. In a property sale, the SPA is not just a convenience document. It is often the legal foundation for the agent’s authority to sell, sign, receive payments, submit tax documents, and process transfer papers.

In the Philippines, the notarization of an SPA is usually what makes it practically usable in a property sale. While agency may exist in private form in some cases, real estate transactions almost always require a notarized SPA, and many acts connected with the sale cannot proceed without one. A poorly drafted or improperly notarized SPA can delay, weaken, or even derail the transaction.

This article explains the notarization requirements for an SPA used in a property sale in the Philippines, including why notarization matters, what the SPA must contain, who must appear before the notary, what supporting documents are usually required, when apostille or consular acknowledgment is needed, what risks arise from defects, and how the SPA is typically used from negotiation to transfer.


1. What a Special Power of Attorney is

An SPA is a written authority by which a person called the principal appoints another person called the agent or attorney-in-fact to perform specific acts on the principal’s behalf.

For property sales, the authority must be special, not merely general. Selling land, a condominium unit, or a house and lot is not treated as an ordinary act of administration. It is an act of strict dominion or ownership, so the law requires a specific grant of authority to sell.

That means an SPA for a property sale should not merely say:

“I authorize my agent to manage my properties.”

That is usually inadequate for a sale. Instead, it should say, in substance, that the agent is specifically authorized to:

  • sell the identified property,
  • sign the deed of absolute sale or contract to sell,
  • receive the purchase price if intended,
  • issue receipts or acknowledgments if intended,
  • pay taxes and fees if intended,
  • process documents before the BIR, local assessor, treasurer, Registry of Deeds, condominium corporation, developer, or homeowners’ association if needed.

The more significant the act, the more explicit the authority should be.


2. Why notarization matters in a property sale

In Philippine practice, notarization serves several critical functions.

A. It converts a private document into a public document

A notarized SPA becomes a public document. This gives it greater evidentiary weight. Public documents are generally admissible in evidence without the same level of authentication required for private writings.

B. It creates a presumption of regularity

A notarized document carries the presumption that it was duly executed and acknowledged before a notary public. This does not make it immune from attack, but it does make it more reliable on its face.

C. It is usually required by transaction counterparties and government offices

In a property sale, the buyer, bank, broker, developer, BIR, Registry of Deeds, local government, and other offices usually require a notarized SPA before they will honor the authority of an attorney-in-fact.

D. It is functionally necessary because the deed of sale itself is ordinarily notarized

The deed of absolute sale or deed of conveyance is typically notarized. If the seller is acting through an attorney-in-fact, the notary and the parties will ordinarily require proof of authority in notarized form.

E. It helps prevent fraud

Notarization is meant to ensure that the principal personally appeared before the notary, was identified through competent evidence of identity, and acknowledged that the SPA was voluntarily executed.


3. Why special authority is legally required for the sale of real property

Philippine civil law treats the sale of immovable property as an act requiring special authority. An agent cannot validly sell real property on the principal’s behalf based only on vague or general managerial authority.

For this reason, an SPA used in a property sale should clearly cover:

  • the authority to sell,
  • the authority to sign the deed of sale,
  • the authority to agree on price and terms, if intended,
  • the authority to receive payment, if intended,
  • the authority to deliver possession, if intended,
  • the authority to process transfer documents, if intended.

This point is crucial: Authority to sell does not always automatically mean authority to receive the purchase price, especially if the SPA is narrowly worded. If the principal intends the attorney-in-fact to collect the money, that authority should be stated expressly.


4. Is notarization always legally required for validity?

This is where many people become confused.

As between principal and agent

An SPA may be valid as an agency agreement between principal and agent even if it is merely in private form, depending on the act involved and the circumstances.

For a property sale in real-world Philippine practice

For the sale of real property, the safer and practically necessary rule is this:

  • the SPA should be in writing,
  • it should grant special authority to sell the identified real property,
  • it should be notarized.

Even when one argues abstractly about private validity, a non-notarized SPA is usually useless or highly vulnerable in an actual property transaction. Most institutions and registries will not rely on it, and it will invite disputes.

So the practical answer is: For a property sale, use a notarized SPA.


5. Core notarization requirements for an SPA in the Philippines

Under Philippine notarial practice, these are the main requirements.

A. Personal appearance before the notary

The principal must personally appear before the notary public. The notary is not supposed to notarize a signature that was not acknowledged in the notary’s presence.

For a unilateral SPA, the person whose signature is being notarized is generally the principal, because the principal is the one granting authority. The attorney-in-fact need not always be present merely because he or she is named in the document, unless the document also contains provisions the attorney-in-fact is signing or the notary requires presence for related reasons.

B. Competent evidence of identity

The principal must present competent proof of identity, usually valid government-issued identification. In practice, notaries typically ask for:

  • passport,
  • driver’s license,
  • UMID,
  • PRC ID,
  • PhilSys ID,
  • postal ID where accepted,
  • or other government-issued IDs bearing photo and signature.

Notaries commonly ask for two IDs, even if one may legally suffice depending on circumstances and the applicable notarial rules. In practice, bringing two valid IDs is prudent.

C. Voluntary execution

The notary must be satisfied that the principal signed the SPA voluntarily and understood the document.

D. Complete notarial certificate

The document should bear the proper acknowledgment or notarial certificate stating that the principal personally appeared, was identified through competent evidence of identity, and acknowledged that the act was voluntary.

E. Entry in the notarial register

The notary should record the notarization in the notarial register and assign the corresponding document number, page number, book number, and series year.

F. Documentary details and signatures

The SPA should be signed by the principal and properly initialed where necessary. Material blanks should not be left open.


6. What the SPA should contain for a property sale

A notarized SPA can still be defective if the contents are inadequate. For a property sale, the SPA should ideally include the following.

A. Full identity of the principal

Include:

  • full legal name,
  • citizenship,
  • civil status,
  • address,
  • and sometimes tax identification number if relevant to the transaction.

If married, the marital details matter because property regime issues may arise.

B. Full identity of the attorney-in-fact

Include:

  • full legal name,
  • citizenship,
  • civil status,
  • address.

C. Clear description of the property

The property should be described with enough specificity, such as:

  • Transfer Certificate of Title or Condominium Certificate of Title number,
  • lot number,
  • block number,
  • location,
  • area,
  • tax declaration number if useful,
  • condominium unit number, parking slot number, project name, and tower if applicable.

A vague reference to “my property in Quezon City” is dangerous.

D. Express authority to sell

The SPA should expressly state that the attorney-in-fact has authority to sell the property.

E. Authority to execute sale documents

It should specify authority to sign documents such as:

  • Contract to Sell,
  • Deed of Absolute Sale,
  • Deed of Conditional Sale,
  • Deed of Assignment, if applicable,
  • receipts, affidavits, certifications, and supporting papers.

F. Authority regarding the purchase price

This must be handled carefully. The SPA should say whether the attorney-in-fact may:

  • negotiate the price,
  • accept earnest money,
  • receive partial payments,
  • receive the full purchase price,
  • issue receipts or acknowledgments,
  • deposit the funds.

If the principal does not want the attorney-in-fact to receive money, the SPA should limit the authority accordingly.

G. Authority to process taxes and transfer

A complete SPA often authorizes the attorney-in-fact to:

  • secure certified true copies from the Registry of Deeds,
  • obtain tax declarations and tax clearances,
  • secure a Certificate Authorizing Registration from the BIR,
  • pay transfer taxes,
  • sign BIR forms,
  • process registration,
  • claim the new title if applicable,
  • deal with the assessor, treasurer, developer, condominium corporation, or homeowners’ association.

H. Authority to deliver possession and documents

If intended, the SPA may authorize turnover of keys, access cards, title duplicates, tax declarations, and related records.

I. Limits or conditions

The principal may restrict the authority, for example:

  • minimum selling price,
  • named buyer only,
  • cash basis only,
  • authority valid only until a certain date,
  • authority excluding receipt of full payment.

J. Ratification clause

Many SPAs include a clause ratifying lawful acts done by the attorney-in-fact within the scope of authority. This is useful but does not cure acts beyond authority.


7. SPA versus Deed of Sale: both may need notarization, but they are different

A common misunderstanding is that once an SPA is notarized, the sale is complete. It is not.

The SPA is only the authority. The actual conveyance is made through the deed of sale or other transfer instrument.

In a typical transaction:

  1. The principal signs a notarized SPA authorizing the attorney-in-fact.
  2. The attorney-in-fact signs the deed of absolute sale on behalf of the seller.
  3. The deed of sale is itself notarized.
  4. Taxes are paid and transfer documents are processed.

Both documents matter, and each must be properly executed.


8. When the principal is abroad

This is one of the most common SPA situations in Philippine property sales.

If the principal is outside the Philippines, the SPA generally cannot be notarized by a Philippine notary through remote convenience alone. The principal usually must execute the SPA abroad in a legally recognized manner.

Common routes include:

A. Notarization before a local foreign notary, then apostille

If the country is a party to the Apostille Convention and the document is executed there, the SPA is often notarized before a local notary public in that foreign country and then apostilled by the proper authority of that country.

Once apostilled, the SPA is generally used in the Philippines without consular legalization, subject to local acceptance and any translation requirements.

B. Execution before a Philippine embassy or consulate

The principal may execute the SPA before a Philippine consular officer, who performs a function similar to acknowledgment for Philippine use. This route has long been used for overseas Filipinos.

C. Translation if not in English or Filipino

If the SPA or supporting notarial certification is in a foreign language, an official or duly authenticated translation may be required for use in the Philippines.

D. Delivery of original copy

In practice, offices handling land transfers usually require the original SPA or an acceptable authenticated copy.

For overseas execution, users should expect scrutiny of:

  • notarization details,
  • apostille or consular acknowledgment,
  • identity documents,
  • consistency of names,
  • and completeness of authority.

9. Apostille and consular acknowledgment: why they matter

When an SPA is executed abroad, the issue is no longer only notarization. It is also authentication for use in the Philippines.

Apostille

If the document is executed in a country that participates in the Apostille Convention, an apostille authenticates the origin of the public document for cross-border use among member states.

Consular acknowledgment or consularization

Where apostille procedures do not apply, or depending on the route taken, a Philippine embassy or consulate may acknowledge or authenticate the SPA.

Practical result

For Philippine real estate transactions, an SPA signed abroad is commonly accepted when it is:

  • properly executed,
  • duly notarized or acknowledged abroad,
  • apostilled or consularly acknowledged as required,
  • and complete in substance.

A foreign-notarized SPA without proper authentication for Philippine use may be rejected.


10. Married principals and spousal consent issues

In property sales, notarization of the SPA is only one part of the picture. The notary and the parties must also consider whether the property is:

  • exclusive property,
  • conjugal property,
  • community property,
  • inherited property,
  • or co-owned property.

Why this matters

If the property belongs to the spouses under the applicable property regime, one spouse may not be able to validly dispose of it alone in all cases. The transaction may require the participation or consent of the other spouse.

SPA implications

Depending on the circumstances:

  • both spouses may need to sign the deed of sale,
  • or one spouse may authorize the other or another person through SPA,
  • or separate SPAs may be required.

A notarized SPA from only one spouse does not automatically solve the problem if the property legally requires the consent of both.


11. Co-ownership and inherited property

Where the property is owned by several heirs or co-owners, one co-owner cannot sell the shares of the others without authority.

In such situations:

  • each owner should sign personally, or
  • each absent owner should execute a separate SPA, or
  • a common attorney-in-fact may be appointed by each through separate or properly structured authority.

A notary may notarize the SPA perfectly, but the sale will still be limited by the principal’s actual ownership share. Notarization cannot create ownership or authority where none exists.


12. Can the attorney-in-fact sell to himself or herself?

This is a sensitive issue. As a rule of caution, an attorney-in-fact should not be allowed to place himself or herself in a conflict position without very clear authority and legal safety. Self-dealing can invite rescission, nullity arguments, fiduciary breach claims, or fraud allegations.

If the attorney-in-fact may sell to himself, herself, a spouse, a relative, or a related entity, the SPA should contain very explicit authority, and even then the transaction may be challenged if unfair, simulated, or abusive.

In ordinary conveyancing practice, this setup is treated with suspicion.


13. Common documents notaries and buyers usually ask for together with the SPA

Although not all are formal notarization requirements, these are commonly required in practice for a property sale:

  • original notarized SPA,
  • photocopies of the principal’s valid IDs,
  • photocopies of the attorney-in-fact’s valid IDs,
  • owner’s duplicate title or CCT/TCT,
  • latest tax declaration,
  • real property tax receipts or tax clearance,
  • marriage certificate if relevant,
  • death certificate and settlement documents if inherited property is involved,
  • BIR TIN information,
  • condominium clearance, developer clearance, or HOA clearance where applicable,
  • apostille or consular acknowledgment for foreign-executed SPAs.

Many buyers insist on reviewing the SPA before paying earnest money.


14. Who should sign the SPA?

Usually, the principal signs the SPA. If there are several principals, each should sign.

The attorney-in-fact is not always legally required to sign the SPA merely to accept the authority, though some forms provide a conformity or specimen signature section. In practice, the important signature for notarization is the signature of the principal granting the power.

Where the SPA contains an acceptance, conformity, or specimen signature of the attorney-in-fact, the notary may require appropriate appearance or documentation depending on the form used.


15. Witnesses: are they required?

A notary acknowledgment is different from attestation by ordinary witnesses.

For an SPA, witnesses are not always the central legal requirement in the same way they are for some wills or other instruments. Still, many forms include witnesses for added evidentiary support.

In practice:

  • the essential requirement is the proper acknowledgment before the notary,
  • but witnesses may still be used if the drafting party or notary prefers.

Their presence does not substitute for personal appearance before the notary.


16. Duration of the SPA: does it expire?

An SPA does not automatically become perpetual merely because it was notarized.

Its duration depends on:

  • its own terms,
  • revocation by the principal,
  • death, civil interdiction, insanity, or insolvency in cases recognized by law,
  • accomplishment of the specific purpose,
  • destruction or loss of the subject matter in relevant cases.

In property sales

A buyer should check whether the SPA:

  • is still effective,
  • has not been revoked,
  • has not expired by its own terms,
  • and was still valid at the time the deed of sale was signed.

Because an SPA is an agency instrument, death of the principal generally has major consequences. A sale signed after death may be highly problematic unless a narrow recognized exception applies. Buyers and notaries should be careful.


17. Revocation of the SPA

A principal may generally revoke an SPA, subject to exceptions recognized in agency law.

For property sales, revocation becomes critical when:

  • the principal changes his mind,
  • appoints a new representative,
  • disputes the sale price,
  • suspects abuse,
  • or has already sold the property elsewhere.

Practical implications

A buyer dealing with an attorney-in-fact should not assume a notarized SPA is automatically current. Due diligence may include:

  • checking the date of execution,
  • asking for confirmation that it has not been revoked,
  • obtaining a seller confirmation where feasible,
  • and ensuring the transaction proceeds promptly.

Notarization proves acknowledgment of the SPA at a point in time. It does not guarantee that the SPA remains unrevoked forever.


18. Defective notarization: what can go wrong

An SPA may be attacked if the notarization is flawed. Common defects include:

A. No personal appearance

If the principal never appeared before the notary, the notarization may be void or invalid, and the notary may face administrative, civil, or criminal consequences.

B. Fake or inadequate identification

Use of improper IDs, expired questionable documents, or identity substitution can taint the notarization.

C. Blank spaces later filled in

A signed SPA with material blanks later completed after notarization is dangerous and may be challenged.

D. Incomplete notarial certificate

Errors in the acknowledgment, venue, date, identity details, or register entry may weaken the document.

E. Notary acting outside territorial authority or commission

A notary public must act within the scope of the commission and territorial limits prescribed by law and rules. A notarization done by a person without valid authority is worthless as notarization.

F. Forged signature

A notarized document can still be attacked on forgery grounds, though notarization makes the challenge more serious and fact-intensive.

G. Authority too vague

This is one of the most common practical defects. The notarization may be perfect, yet the SPA still fails because it does not clearly authorize the sale or receipt of payment.


19. Effect of defective notarization

A defect in notarization does not always mean the entire underlying document vanishes for all purposes. Sometimes the instrument may still be treated as a private document, depending on the defect and the issue in dispute.

But in a real estate sale, that is a weak position. Once the notarization fails:

  • the document loses the status and evidentiary strength of a public document,
  • registries and agencies may reject it,
  • the transaction becomes much easier to challenge,
  • and the buyer’s confidence and bankability collapse.

For property sales, defective notarization can be commercially fatal even before a court rules on it.


20. Can an SPA be notarized online?

Philippine law has had limited, regulated movement toward remote notarization in certain settings, but for property transactions, one must be extremely careful. Real estate offices, registries, banks, and buyers may still insist on traditionally acknowledged documents or on compliance with the exact rules governing remote notarization if applicable.

As a practical matter in property sales:

  • do not assume that a casually “online notarized” SPA will be accepted,
  • and do not rely on informal video-call signing arrangements without clear legal basis and institutional acceptance.

For high-value real property conveyances, conservative compliance is best.


21. Why the property should be described precisely in the SPA

A notary acknowledges signatures, but the legal usefulness of the SPA depends heavily on precise drafting.

The SPA should identify the property accurately enough to avoid disputes such as:

  • whether the authority covered only one lot or several lots,
  • whether it included parking slots or storage units,
  • whether it covered improvements,
  • whether it referred to the titled lot or merely a tax-declared parcel,
  • whether it referred to a specific condo unit or the seller’s holdings generally.

Good practice is to align the SPA description with the title and tax records.


22. Receiving money: one of the most litigated practical issues

Many disputes in SPA-driven property sales arise not from the authority to sign but from the authority to receive payment.

A cautious buyer will ask:

  • Does the SPA expressly allow the attorney-in-fact to receive earnest money?
  • Does it allow receipt of the full purchase price?
  • Does it allow issuance of receipts?
  • Does it allow encashment of checks?
  • Does it allow the attorney-in-fact to open or designate an account?

Absent clear language, paying the attorney-in-fact can expose the buyer to risk. The principal may later claim the agent had authority to negotiate and sign but not to collect.

For this reason, the SPA should be explicit if collection authority is intended.


23. Corporate sellers and representatives

If the seller is a corporation rather than a natural person, the authority structure is different.

A corporation does not usually use an SPA in the same personal-law sense as an individual owner. Instead, authority commonly comes from:

  • a board resolution,
  • secretary’s certificate,
  • incumbency certificate,
  • bylaws or delegated authority documents.

Where a corporate officer appoints someone else, one must check the chain of authority carefully. Notarization of a document alone does not cure lack of corporate authorization.


24. Tax and registration consequences

The SPA itself does not transfer title, but it enables the attorney-in-fact to process the many steps needed after execution of the sale.

Typical post-sale steps include:

  • payment of capital gains tax or other applicable taxes depending on the transaction,
  • payment of documentary stamp tax,
  • payment of transfer tax,
  • securing BIR clearance or Certificate Authorizing Registration,
  • cancellation of the old title and issuance of the new one,
  • transfer of tax declaration.

Many SPAs expressly authorize the attorney-in-fact to sign tax returns, sworn declarations, and registry applications related to the sale.

Without that wording, the attorney-in-fact may hit procedural barriers even if he can sign the deed.


25. Registry of Deeds and BIR practice: substance and form both matter

Registries and tax offices often examine SPAs for:

  • clear authority,
  • notarization details,
  • consistency of names and signatures,
  • foreign authentication where relevant,
  • and completeness of annexes.

An SPA may be rejected in practice if:

  • the property description is incomplete,
  • the principal’s name in the SPA does not match the title or ID,
  • the marital status stated is inconsistent,
  • the authority to sell is ambiguous,
  • the SPA is photocopied with no acceptable original,
  • or the foreign document lacks apostille or proper acknowledgment.

This is why conveyancing practice in the Philippines tends to be formalistic. Small documentary errors cause major delays.


26. Best drafting practices for a notarized SPA in a property sale

A sound SPA should be:

  • specific as to the property,
  • specific as to the authority to sell,
  • specific as to whether the attorney-in-fact may receive money,
  • complete as to taxes, transfer, and registration powers,
  • consistent with the title, IDs, and civil status records,
  • notarized properly with personal appearance,
  • authenticated properly if executed abroad.

It is also wise to avoid overbroad wording if the principal wants limited authority. A carefully limited SPA protects both principal and buyer by making the scope unmistakable.


27. Sample authority concepts that should usually appear

For a property sale, the SPA often needs language covering authority to:

  • offer and sell the property,
  • determine or agree on the selling price and terms,
  • sign the contract to sell and deed of absolute sale,
  • receive earnest money and full payment,
  • issue receipts and acknowledgments,
  • present IDs and title documents,
  • obtain certified copies and clearances,
  • sign BIR and transfer forms,
  • pay taxes and fees from sale proceeds if authorized,
  • process cancellation and issuance of title,
  • turn over possession and related documents.

Each of these should be adjusted to the principal’s actual intent.


28. Red flags buyers should watch for

A buyer dealing with a seller through SPA should be cautious if:

  • the SPA is old and unexplained,
  • the property is conjugal or inherited and not all owners are accounted for,
  • the SPA is vague on authority to sell,
  • the SPA is silent on authority to receive payment,
  • the principal is abroad and the SPA lacks apostille or consular acknowledgment,
  • only a scanned copy is shown,
  • the names or signatures do not match the IDs and title,
  • the attorney-in-fact pressures for immediate payment,
  • the title owner appears to be deceased.

Notarization helps, but it does not replace due diligence.


29. Red flags principals should watch for before signing

A principal should be careful not to sign an SPA that:

  • leaves the property undescribed or too broadly described,
  • gives unrestricted authority over all properties when only one is intended,
  • allows receipt of sale proceeds when that was not intended,
  • lacks a minimum selling price or sale condition where needed,
  • allows substitution of agents without permission,
  • has blanks,
  • or is presented for notarization without being fully reviewed.

Because the SPA can authorize disposition of valuable real estate, it should never be treated as a routine form.


30. Can one SPA cover multiple properties?

Yes, it can, if drafted clearly. But the more properties involved, the greater the need for exact descriptions.

A multiple-property SPA should identify each property precisely. Vague blanket descriptions create risk. Some practitioners prefer separate SPAs per property for clarity, especially when sales may occur at different times or involve different buyers.


31. Can the SPA authorize only the sale but not transfer processing?

Yes. The principal can limit the authority. But in practice that can create bottlenecks. An attorney-in-fact who signs the deed but cannot process the BIR and Registry of Deeds requirements may leave the transaction incomplete.

A principal should think through the full transaction cycle before limiting powers too narrowly.


32. Notarization fees and notarial etiquette

Notarial fees vary by notary and locality, subject to ethical and regulatory limits. For significant real estate documents, notaries also often require review of IDs and supporting papers.

A proper notary should not:

  • notarize without personal appearance,
  • notarize incomplete documents,
  • allow pre-signed acknowledgment without appearance,
  • or rely on casual acquaintance alone without proper identity compliance.

Convenience notarization is one of the most common causes of later litigation.


33. What happens if the SPA is lost?

If the original notarized SPA is lost:

  • the attorney-in-fact may have difficulty proving authority to third parties,
  • the principal may need to execute a new SPA,
  • agencies may refuse mere uncertified copies,
  • and foreign-executed SPAs may require fresh execution and authentication.

Because property transfers depend on document originals, safe custody is important.


34. Revocation and notice to third parties

If the principal revokes the SPA, prompt notice to affected parties is important. Depending on the circumstances, notice may be relevant to whether third parties dealing in good faith can rely on apparent authority.

In a property sale context, prudent steps after revocation may include notifying:

  • the attorney-in-fact,
  • the broker,
  • prospective buyers,
  • the developer or condominium corporation,
  • and relevant offices if the SPA has already been circulated.

35. Bottom line

For a property sale in the Philippines, a Special Power of Attorney should be treated as a formal conveyancing document, not a casual letter of authorization.

The safest and standard approach is:

  1. Put the SPA in writing.
  2. Grant specific authority to sell the identified real property.
  3. State clearly whether the attorney-in-fact may receive payment.
  4. Include authority for tax, transfer, and registration processing if needed.
  5. Have the principal personally appear before a duly commissioned notary public in proper form.
  6. If executed abroad, comply with apostille or Philippine consular requirements.
  7. Ensure the SPA matches the title, IDs, marital status, and ownership records.
  8. Use the original notarized or properly authenticated document in the transaction.

A notarized SPA does not replace ownership, consent, or due diligence. It simply provides legally recognizable authority. In a Philippine property sale, that authority must be specific, authentic, and properly notarized, or the transaction becomes vulnerable from the start.

Disclaimer: This content is not legal advice and may involve AI assistance. Information may be inaccurate.