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Now let's explore the details of each EJB type We'll first look at how beans are designed and then focus on examples of their implementation Based on their purpose and capabilities, we'll see that our rough mapping of requirements to beans is in fact reasonable

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{ l }L . Hence, the instantaneous SNR per symbol of the lth channel is given by l=1 l = l2 Es /Nl , where Es [in joules (J)] is the energy per symbol and the SNR per symbol of the lth channel is given by l = l Es /Nl . 9.1.3 Brief Survey of Diversity Combining Techniques

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Session beans correspond to business tasks primarily related to interactive sessions When an end user or client wants to execute some action, such as appending to an order, he routes his request to a session bean It's sometimes helpful to think of a session bean roughly as the device through which a logical connection to an application is established between client and server Session EJBs come in two flavors: stateful and stateless As the name implies, stateful session beans maintain state during communication with a client More specifically, they retain the values of their instance variables between client requests This state disappears when the client and bean session ends (ie, the client terminates it) Obviously, since the bean is maintaining state between client requests, it's important that the client continue to converse with the same bean Theoretically, there should be as many stateful session beans as there are concurrent sessions, since each session will have a client that needs its own state to be managed According to the J2EE spec, stateful session beans may be periodically written to persistent storage

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RMON extends the reach of the network manager to remote LAN segments located anywhere on that internetwork. The RMON agent can be a simple device that connects to a local LAN segment and gathers statistics on that segment s performance. RMON agents can also be built into internetworking devices such as bridges, routers, and intelligent hubs. The RMON manager can be a software application running on the network management console.

Stateless session beans don't maintain state between requests and therefore can be used to process requests from any client Since they're not associated with any one client, the number of stateless session beans does not necessarily have to equal the number of concurrent sessions Sessions frequently consist of inactivity, so it's possible for only a few stateless session beans to be required to handle application requests for many clients They're thus inherently more scalable from the bean perspective than stateful session beans From my description, stateless session beans seem like an obvious win-win situation Pooling beans instead of issuing one per client interaction seems an obvious way to improve scalability and conserve resources However, keep in mind that sessions often require state management For example, online retail applications usually need virtual shopping carts The state must be stored somewhere: at the client (ie, via cookies), in rewritten URLs, in server-side memory, or in the database There's just no getting around that Designing an efficient solution for state management is one of the challenges facing an application architect We'll discuss some options at the end of this chapter

Topic 93: Use of Life Insurance in Estate Planning - 315 (3) A second-to-die policy should be considered if the sole purpose is to pay estate taxes at the death of the second spouse A term policy should be considered if the couple are younger and have less wealth and the purpose is to replace the nancial contribution of the deceased spouse B Impressive outcomes of an ILIT (1) Excludes the insurance proceeds from income taxation and estate taxation for both spouses (2) Excludes the insurance proceeds from the probate estates of both spouses (3) The annual exclusion can be used for gifts to the trust to pay premiums (4) Ensures that the responsible party will have the needed liquidity after death (5) Makes proceeds available to the surviving spouse for health, education, maintenance, and support 4 Gift and estate taxation A Estate taxation (1) The decedent s adjusted taxable gift includes the date-of-gift value less the annual exclusion for any life insurance policy the decedent transferred after 1976 and more than three years before death (Section 2001) (2) If the decedent owned a life insurance policy on the life of another person, the replacement cost of the policy is included in the decedent s gross estate (Section 2033) The three-year rule does not apply to a policy on another s life (3) Life insurance proceeds on the life of the decedent are included in the gross estate if the decedent made a transfer of any incidents of ownership in the policy within three years of death [Section 2035(a)] (4) Life insurance proceeds receivable by a personal representative or receivable by other bene ciaries are included in the gross estate if the decedent possessed any of the incidents of ownership at death (Section 2042) (5) The transfer must be complete and irrevocable The donor must give up all incidents of ownership (a) The insured must survive three years after the transfer of ownership in order for the insurance to be effectively moved from the estate [Section 2035(a)] (b) The proceeds of a policy may be included in a decedent s estate even though he or she possessed incidence of ownership in only a duciary capacity for example, as trustee (c) Paying premiums is not an incident of ownership B Gift taxation (1) Transfers of life insurance (a) Transfers of ownership during life will trigger a gift in the approximate amount of the cash value of the policy (b) Gift tax can arise at the death of the insured if the owner and bene ciary are different For example, assume a wife buys a policy on her husband and names her daughter bene ciary When the husband dies, she has made a gift to her daughter for the amount of the proceeds (c) If a donor makes a gift of a life insurance policy and then dies within three years of making the gift, the value of the proceeds will be brought back into the donor s estate.

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