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302 - Estate Planning (c) Section 2037 covers transfers taking effect at death i Two conditions must exist: Possession or enjoyment of the property can, through ownership of such interest, be obtained only by surviving the decedent The decedent has retained a reversionary interest in the property, and the value of such reversionary interest immediately before the death of the decedent exceeds 5 percent of the value of such property ii The statute says the term reversionary interest includes a possibility that property transferred by the decedent may return to the decedent or his or her estate or may be subject to a power of disposition by him or her iii The 5 percent test is only a test If the 5 percent requirement is met, then the entire value of the interest subject to the reversion is included in the decedent s gross estate (d) Section 2038 includes transfers involving the power to alter, amend, revoke, or terminate i Generally synonymous with the power to designate the persons who shall possess or enjoy the property or the income therefrom ii Under Section 2038, the property must be subject to the power at the time of the decedent s death (5) Section 2039 requires inclusion in the gross estate the value of any annuity or other payment received by the bene ciary If an annuity pays a survivorship bene t to a named bene ciary, the present value of the future payments to the bene ciary is included in the decedent s gross estate This applies to pension and retirement plans that provide for a survivorship bene t (6) Section 2041 includes in the gross estate any property subject to a general power of appointment at the time of the decedent s death (7) Estate taxation of life insurance (see Topic 93) B Exclusions (1) Interests arising at death are not included (eg, a wrongful death action) (2) Frequently, creating an irrevocable life insurance trust or having other family members own the policy is done in an effort to keep the proceeds of the policy out of the estate (3) A power of appointment that is limited by an ascertainable standard relating to health, education, support, or maintenance is not a general power of appointment 2 Deductions A Funeral expenses B Administrative expenses, including commissions, fees, court costs, and selling expenses for asset dispositions C Debt and mortgages D Certain taxes payable at death E Losses from administering the estate (such as casualty losses) 3 Adjusted gross estate (AGE) is de ned in Section 6166 as gross estate less expenses, debts, and losses 4 Deductions from the adjusted gross estate A Charitable contributions (see Topic 92) B Transfers to surviving spouse (see Topic 95).

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Network Element Role De nition An SAP is the logical representation of the attachment circuit, where a customer is attached to the service provider s network. An SAP exchanges native format traf c with customer devices over the attachment circuit. An SDP is the logical representation of service reachability from one PE router to another PE router. SDP contains one or more service transport tunnels between two PE routers. Transport tunnels used by SDP carry VPN-encapsulated traf c from one PE router to another across the provider network backbone. When a distributed service transports traf c between PE routers, SDPs carry the encapsulated VPN traf c. The SDP con guration identi es the actual transport tunnel as well as its signaling method and other tunnel characteristics. SDPs are point-to-point and unidirectional. A PW is a bidirectional connection between the service instances in two PE routers. Only distributed services require the use of a PW to connect service instances in different member PE routers. In L2VPN services, a PW is established by using T-LDP signaling to distribute the vc-labels between PE routers. A multi-service site is a logical grouping of one or more customerfacing SAPs. The PE router may have more than one SAP servicing the same customer in the same service instance. The customer may desire a common QoS control over these SAPs in the same service instance (e.g., rate-limit the traf c for several attachment circuits). This goal is achieved by con guring multiple SAPs as a multi-service site with a common QoS policy.b

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Implement the SingleThreadModel interface Synchronize methods as necessary Synchronize code blocks as necessary

and build brand loyalty How With emotional promises woven into the brand McDonald s jingle in 2003 was We love to see you smile It was selling smiles and the idea that it cared about our happiness In the 1960s I sang along to the jingle, Grab a bucket and mop because McDonald s is clean In the next decade we were told, You deserve a break today But We love to see you smile I didn t buy it The Wall Street Journal reported in June 2003 that McDonald s realized its tagline was not connecting with its customers as hoped8 We didn t believe that McDonald s really cared if we smiled or not In fact, this $300 million ad campaign coincided with the corporation s rst quarterly loss in its history.

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Implementing the SingleThreadModel interface is the most coarse-grained approach of the three, and as discussed earlier, it's confusing and ultimately never necessary The second approach, synchronizing methods, works fine for member methods of the servlet class, but you should be as selective as possible As is normal in good Java programming, extract and make methods only those parts of the code that really require synchronization The final and preferred approach is to synchronize code blocks as necessary, which limits runtime serial execution to parts of the code where it's absolutely necessary This is the most fine-grained approach of the three listed Since it's recommended that the bulk of your servlet focus be on session management not application logic it's unlikely that you'll need to do that much synchronization

How could we believe that it cared if we smiled, if we rarely saw a smile inside its stores on the faces of its employees It sure felt like a broken promise to me They were smart to reexamine themselves and what their true story was In 2004 McDonald s rolled out a new ad campaign with a hipper tagline and jingle, I m lovin it! What do you think Does it move you to action Does it make you feel like going to their restaurant Although it tries to make an emotional connection, I wonder if we can all relate to lovin McDonald s food I chatted with former McDonald s Corporation division president Kevin E Dunn in August of 2004 He offered some insights into McDonald s and its future if the brand does not embrace some of the company s original story.

You have a few options when deciding how to balance servlet load:

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