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As we noted previously, distributed notification differs from local notification (such as the notification used in user interface programming) in a number of ways In particular, a distributed notification may be delayed, dropped, or otherwise fail between the object in which the event occurred and the object that is the ultimate recipient of the notification of that event Additionally, a distributed event notification may require handling by a number of third party objects between the object that is interested in the notification and the object that generates the notification These third party objects need to be able to handle arbitrary events, and so from the point of view of the type system, all of the events must be delivered in the same fashion Although this model differs from the event model used for user interface tools such as he AWT or Java Foundation Classes (JFC), such a difference in model is to be expected The event model for such user interface toolkits was never meant to allow the components that communicate using these local event notifications to be distributed across virtual or physical machines; indeed, such systems assume that the event delivery will be fast, reliable, and not open to the kinds of partial failures or delays that are common in the distributed case In between the requirements of a local event model and the distributed event model presented here is the event model used by software components to communicate changes in state The delegation event model, which is the event model for JavaBeans components, written in the Java programming language, is built as an extension of the event model used for AWT and JFC This is completely appropriate, as most JavaBeans components will be located in a single address space and can assume that the communication of events between components will meet the reliability and promptness requirements of that model However, it is also possible that JavaBeans components will be distributed across virtual, and even physical, machines The assumption that the event propagation will be either fast or reliable can lead to subtle program errors that will not be found until the components are deployed (perhaps on a slow or unreliable network) In such case, an event and notification model such as that found in this specification is more appropriate One approach would be to add a second event model to the JavaBeans component specification that dealt only with distributed events While this would have the advantage of exporting the difference between local and remote components to the component builder, it would also complicate the JavaBeans component model unnecessarily We will show how the current distributed event model can be fit into the existing Java platform's event model While the mapping is not perfect (nor can it be, since there are essential differences between the two models), it will allow the current tools used to assemble JavaBeans components to be used when those components are distributed EV41 Differences with the JavaBeans Component Event Model The JavaBeans component event model is derived from the event model used in the AWT in the Java platform The model is characterized by: Propagation of event notifications from sources to listeners by Java technology method invocations on the target listener objects Identification of the kind of event notification by using a different method in the listener being called for each kind of event.



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would be intense while it lasted; however, it appears that $150,000 more sales could be realized Staying lean and mean, they might be ready to add one or two employees to help at various times of the year With the power of present-day personal computers, both the mailing list and business records could be maintained for the purchase of around $5,000 in hardware and software Although business records are in poor shape, a thorough examination of the past two years purchase orders is convincing evidence that this business has not yet died Given 12 months of no mailings, and it s gone If it can be sold during the next six months, I believe it can be resurrected to prosper and grow Bear in mind that the mail-order structure did not expose the customer to the shambles of the shop The retail operations thrive on transient customers who change from year to year It is on this basis that we enter the plea for a six-month holding status under 11 1 We recommend trustee, rather than debtor, be in possession 2 We recommend that the real property follow the traditional foreclosure route; however, we also suggest that it be listed by a local real estate company in attempting to secure outright sale prior to auction 3 We recommend that in the event a real property buyer is closed prior to business assets sale, the second oor of attached structure be reserved for business asset storage for up to three months beyond real property purchase 4 Inasmuch s the business assets are not pledged to the bank that holds the mortgage on real property, we recommend that we negotiate hands-off storage at the site until ve days prior to auction, or in accordance with item #3 above 5 We recommend that the present computer be released to the lessor under the condition that we be permitted to produce both hard copy and tape facsimiles of all records contained therein Software should be retained We should also delete any copies stored once facsimiles are made 6 With the assistance of the trustee, the bank to which the business assets have been pledged in a working line of credit has given verbal consent to provide up to three months of marketing time prior to proceeding with foreclosure Add the normal three-month procedural time and we would have approximately six months to sell the.

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202 - Income Tax Planning E Stepped-up basis (1) Assets included in a taxable estate of a decedent receive a stepped-up basis The receivers of the bequests receive a basis in those assets equal to the fair market value at date of the decedent s death or, alternately, six months after the death The step-up in basis is available only for those assets in the taxable estate If assets are kept out of the estate, such as gifts, they will not enjoy the step-up in basis (2) Common law states have a step-up basis for half of the assets; a step-up in basis for the decedent s share of ownership but not for the survivor s share (3) Community property states have a full step-up in basis For tax purposes at death, the new cost basis is the fair market value (FMV) at the date of death for both halves of the community property, even though only one-half is included in the decedent spouse s estate (4) Property owned solely by a decedent generally receives a full step-up basis for the person who acquires it Example: Bart owned stock in XYZ, which he purchased for $1,000 in 1935, until his death in 2003, when it passed on to his son John At Bart s death, the stock was worth $250,000 John kept the stock for six months and sold it for $270,000 John has a realized long-term capital gain of $20,000 between the sale price and the date-of-death value (because it was acquired from the decedent, the holding period for the property is automatically considered long term) (5) For joint tenancy with right of survivorship, two rules are followed in deciding what is included in a decedent s estate and the surviving owner s new basis (a) Husband and wife rule Where the only joint tenants are husband and wife, half of the FMV at the date of death is included in the decedent s estate and the surviving spouse s new basis will equal half the total predeath basis and half the FMV at the date of death (b) Consideration furnished rule Where joint tenants include nonspouses, the decedent s gross estate includes that proportion of the property as the decedent s share of the consideration bears to the total consideration The new basis for each surviving co-owner s interest is his or her old basis plus an increase by the amount included in the decedent s estate split equally among the surviving joint tenants (6) For tenancy in common, the surviving spouse s cost basis at death is the amount included in the deceased spouse s estate If left to a co-owner, the new basis is his or her old basis plus an increase by the amount included in the decedent s estate Example: Lyle, Joel, and Dan purchased property as tenants in common Of the $100,000 purchase price, Lyle aid $50,000 and took a 50 percent interest, Joel paid $30,000 and took a 30 percent interest, and Dan paid $20,000 and took a 20 percent interest Years later when Joel died, the property was worth $250,000 and his estate included $75,000 because he owned a 30 percent interest If Joel left his interest to his widow, Betty, her basis would be $75,000 If he instead left his interest to co-owner Dan, Dan s total basis in the 50 percent interest he would then own would be $95,000 ($75,000 plus his $20,000 contribution) F Impact of community property and common law on basis (1) Community property states provide a decided advantage over common law states in regard to basis adjustments at death.

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