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Using an interface to represent available functionality in a remote object is a common technique in distributed object technologies For example, in CORBA appli-cations the Interface Definition Language (IDL) describes platform-independent application objects IDL code is then used as the basis for generating client and server stubs in the desired language A remote EJB interface serves the same purpose as an IDL file for clients It simply represents remote functionality without forcing the client to know where that functionality might be located and how it's accessed Instead, it just indicates that it's available, which simplifies the job of accessing and using it, especially from the client's point of view Behind the scenes, J2EE services manage the availability and scalability of an object and its methods Conceivably, J2EE can enable highly trafficked functionality to be scalably deployed by creating EJB instances as necessary In practice, the exact details vary per J2EE implementation Coding the Home Interface As we discussed earlier, the home interface of an EJB provides factory-like methods for a session bean Thus, it merely includes create() methods that, as we will see, correspond to ejbCreate()methods in the bean class For the benefits enrollment home interface, we simply need the code shown in Listing 8-2 Listing 8-2 The BenefitEnroller Session Bean Home Interface

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Topic 97: IntraFamily and Other Business Transfer Techniques - 329 personal holding company income such as dividends, interest, rents, or amounts received in return for personal services (3) It is usually capitalized with a large amount of nonvoting common stock and a small amount of voting common stock The owner maintains control through the voting stock while systematically gifting the nonvoting common stock to other family members to limit the future appreciation includable in his or her own estate to that on the smaller number of voting shares 2 Techniques A Buy-sell agreements (1) A buy-sell agreement is a contract binding the owner of a business interest to sell the business interest for a speci ed or determinable price at his or her death or disability and a designated purchaser to buy at that time (2) If a xed price is used in the buy-sell agreement, the IRS will take a long look at it Planners should suggest the client use a formula that allows for the business value to increase or decrease as time passes If a formula is not appealing, then an appraisal of the business at the time of the decedent s death will help avoid the IRS s scrutinizing the value of the agreement B Installment notes (1) Installment sales provide for payment of the purchase price over a period of years Such sales allow the estate to recognize the capital gains as payments are received, rather than all at once (2) This technique can also be bene cial to the buyer, inasmuch as the buyer is not required to complete the buy-sell agreement with one lump sum Sometimes an installment sale is part of a family transaction C Self-canceling installment notes (SCIN) (1) A self-canceling note in usually triggered by the death of the person holding the note The note may be canceled before full payment is received (2) The initial value of an SCIN is less than an installment note, so the buyer has to give additional consideration in the form of a higher principal amount or higher interest rate (3) In determining the higher principal payments, the IRS tables can be used to determine the likelihood of the note holder s death The older the individual, the greater the consideration (4) Planners may recommend an SCIN when estate tax rates exceed marginal income tax rates D Private annuities (1) A private annuity is an exchange of an asset for an unsecured promise by the buyer to pay an annuity for the life of the transferor (2) A private annuity commonly provides life payments to the annuitant Taking the payments in this way allows the annuitant to spread the capital gains from the sale, rather than accepting them in one lump sum (3) The private annuity contract must be unsecured, so the annuitant-to-be should make sure the entity making the annuity payments is sound nancially (4) A private annuity allows a person with a large estate to remove possible future appreciation from the estate and spread out capital gains, both actions reducing current income tax.

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If you are unable to use some feature of the mouse, such as a middle wheel, you might be able to get it working with an entry that looks more like the following:

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After downloading and unzipping Tomcat, make sure the *.sh files in the bin directory are given permission to execute. Also, check Tomcat to make sure it is working properly by following these steps:

javaioSerializable; javarmiRemoteException; javaxejbCreateException; javaxejbEJBHome;

Mount points often mentioned as being candidates for separate partitions include /, /boot, /home, /usr, and /var. The root file system (/) is the catchall for directories that aren t in other mount points. The root file system s mount point (/) is the only one that is required. The /boot directory holds the images needed to boot the operating system. The /home file system is where all the user accounts are typically

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