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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 40 Transitional//EN"> <HTML> <HEAD> <TITLE>Membership Application</TITLE> </HEAD> <BODY> <FORM method=POST action=http://wwwexamplecom/servlets/ProcessMembership> <INPUT name="sessionID" type=hidden value=9203></INPUT> </FORM> </BODY> </HTML>

Col1 ----------2 7 Col2 ----abc xyz DupCount ----------3 2

While including hidden inputs is relatively easy to do, it has its disadvantages:

1 Suitability of gifting as a planning strategy The following are the requirements for a transfer to be viewed as a valid gift: A The donor must be capable of transferring property B The donee must be capable of receiving and possessing the property



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var fs = new ActiveXObject( Scripting.FileSystemObject ); var foldr = fs.CreateFolder( d:\\data );

It doesn't handle long-lived or interrupted sessions well It restricts navigation: Users must click Submit for each screen It's not secure: The session ID is visible and can be spoofed

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To explain better the limitation suggested by the first and second bulleted points, consider the case where the user uses a single browser window to interact with the application When he first logs in, a unique session ID is generated (such as 9203, as in the example above) and this ID is encoded as a hidden field on every form generated When the user clicks Submit, the ID is also sent to the server, reminding it of the session The server uses it to associate state (such as an in-progress shopping cart) with the user However, suppose that, in the middle of a session, the user types a new URL (not related to the application) in the browser location bar When he returns to the application (either by bookmark or by typing in a well-known application URL), the session ID can't be resent to the application server because the user has contacted the server other than via a FORM (which resends the session

Enable the STP only in the mVPLS. Disable STP in the service instances of all uVPLSs being managed.

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Topic 84: Gifting Strategies - 291 C There must be delivery to, and some form of acceptance by, the donee or the donee s agent D The donor must not maintain any interest in the property Techniques for gift-giving When designing a gifting program, a planner should consider: A Giving assets with high rates of return, as opposed to assets with lower rates This strategy can help avoid a buildup of revenue in the estate that would be taxed at the donor s tax rate B Giving income-producing property to eliminate the income tax payable by the donor on the property For example, if the donor is in the highest tax bracket and the donee is in a low tax bracket, substantial tax savings within a family unit can result if the income-producing property is given to the donee C Giving growth assets rather than stagnant assets This plan will prevent the post-gift appreciation from being taxed in the donor s gross estate D Giving assets with a high basis rather than a low basis If an asset with a low basis is held until death, the receiver of the asset is subject to a step-up in basis equal to the fair market value at the time of death If the asset is gifted, the basis remains the same for the donor and the donee E Selling assets whose value is less than their basis Selling these assets results in a loss to the owner, which may possibly be deducted from the donor s income taxes F Avoid gifting installment obligations The donor will have to recognize the entire untaxed proceeds at the time of transfer G Before gifting stock in an S Corporation to a trust, make sure the gift will not cause the loss of S Corporation status Appropriate gift property A Income-producing property, such as rental property B Property that is likely to grow substantially in value, such as life insurance, common stock, antiques and art, or real estate C Property owned by the donor in a state other than his or her own state of residence Such a gift will avoid ancillary probate at the time of the donor s death D Property, which has already appreciated, if the donor is contemplating selling it and the donee is in a lower tax bracket than the donor E It is generally not a good idea to give away property that would result in a loss if sold, inasmuch as the donee cannot use the donor s loss The appropriate strategy would be for the donor to sell the property, take the loss, and give away the cash proceeds Strategies for closely held business owners Stock in a closely held corporation can often be an ideal asset for gift purposes, but care must be taken so that not too much stock is given away If an estate retains too little closely held stock, it may fail the percentage tests that qualify it for privileged treatment A minimum of 35 percent of the value of the adjusted gross estate (AGE) must consist of closely held stock to qualify for the Section 303 redemption or for the Section 6166 installment payment of estate taxes Gifts of present and future interest A The gift tax exclusion is available only for gifts of present interest; the exclusion does not apply to gifts of future interest B For a gift to be considered a gift of present interest, the donee must have the immediate right to use, possess, or enjoy the property A gift will be considered one of future interest if the right to use, possess, or enjoy the property is delayed C In making a gift to a trust, the gift will be considered to be of present interest only if the bene ciary has the right to demand immediate custody of the property transferred.

ID) Thus, the ID is no longer available and the session will have to be restarted In short, session state is fragile when usage is interrupted or navigation is nonstandard Rewritten URLs A third way to remind the server of the current session involves generating URLs that are rewritten to associate the request with the user For example, once we know that Jane Doe has logged on, all future URLs involved in the application include Jane Doe's name or user ID on their argument list In this way, all processing of requests includes a parameter indicating the requestor For example, the HTML code for processing a membership would look something like this:

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