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2 Code and compile the servlet, making sure that the servlet class is designed to handle the HTTP requests of interest (such as POST or GET) Let's see how this process works in terms of developing and deploying our example



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Topic 81: Distribution Rules, Alternatives, and Taxation - 275 (c) May qualify for 10-year forward-averaging tax treatment if the participant was born before January 1, 1936 (ie, age 50 by January 1, 1986) if four conditions met: i Participant must be at least age 591 2 ii Forward averaging must be applied to all lump sum distributions received during the year iii Employee must have been a plan participant for at least ve years (waiver if distribution is due to death) iv Only one forward-averaging election is allowed in a lifetime B Annuity options (1) All quali ed pension plans must provide two forms of survivorship bene ts for spouses: (a) Automatic lifetime survivor bene t in the form of a quali ed joint and survivor annuity (QJSA) i Must provide annuity for life of the participant with a survivor annuity for the life of the participant s spouse ii Must provide survivor annuity that is not less than 50 percent nor greater than 100 percent of the annuity payable during the joint lives of the participant and spouse For example, if $1,000 per month is payable during the joint lives, the annuity to the surviving spouse can be any speci ed amount from $500 per month to $1,000 per month iii The spouse s annuity must continue even if the spouse remarries (b) Automatic lifetime survivor bene t in the form of a quali ed preretirement survivor annuity (QPSA) i Provides survivor bene t if participant dies before retirement ii The survivor annuity payable is the amount that would have been paid under a QJSA (2) Consent of nonparticipant spouse to waiver (or electing out) of QPSA and QJSA in favor of an optional bene t form selected by the participant must (a) Be in writing, (b) Acknowledge the effect of the waiver, and (c) Be witnessed, either by a plan representative or a notary public (3) Stock bonus, pro t sharing, and ESOPs generally are exempt from the QJSA and QPSA requirements if two conditions are satis ed: (a) There are no annuity options (b) The plan participant s account balance is payable to the participant s spouse in the event of the participant s death (4) Life annuity is an automatic form of bene t for an unmarried participant provides monthly payments for life (5) Period certain annuity is another form, as an option to joint or single life annuity period certain provides payments for a speci ed period of time (6) Other annuity bene t options (a) A wide range of options increases the administrative costs of a quali ed plan (b) The IRA makes it dif cult to withdraw bene t options once they are established (7) Taxation of annuity payments.





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The consumer segment is the biggest and fastest growing of the electronics markets for ICs. This market is fueled by the success of gadgets like digital still cameras, MP3 and DVD players, set-top boxes, video game consoles, cell phones-all electronic toys that require motors. These motors are for features such as moving lenses i n cameras, spinning disks, and moving read/write heads. In addition, auxiliary elements inside electronics, such as cooling fans and CD-ROM/RW/DVD-ROM drives, also employ motors. More recently, camera phones have even incorporated motors inside the cellular handset. Each one of the motors in these applications requires a motor driver, making motor driver ICs a very fast-growing and exciting market. This section will discuss the motion control requirements in modern digital still cameras, possibly the gadgets housing the highest density of motors in a small volume. It will also discuss a motor driver solution based on a highly integrated motor driver IC (circled in Figure 8-4).

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There's nothing magical or complicated about the HTML that leads to the invocation of the servlet If you've written Web pages that invoke CGI functionality, Web pages that invoke servlets will look pretty much the same Listing 7-1 shows the key parts of the required HTML code for our membership-processing example Listing 7-1 HTML Code for the Web Page in Figure 7-2

276 - Retirement Planning (a) Noncontributory basis (no cost basis) Full amount of bene t payment is includible in the participant s gross income and taxed as ordinary income (b) Contributory basis (taxable and nontaxable amount) The bene t payment consists of a taxable (includible) and a nontaxable (excludible) portion in gross income (c) The participant s cost basis includes: i Total after-tax contributions made by the employee ii Total cost of life insurance protection reported as taxable income by the participant, if plan distribution is received under the same contract that provides the life insurance protection iii Any employer contributions that were previously taxed to employee (nonquali ed plan later becomes quali ed) iv Amount of any plan loans included in income as a taxable distribution (d) In-service (partial) distribution Partial distribution taken out before termination of employment i Nontaxable and taxable amounts ii Nontaxable amount equals Distribution Employee s cost basis Total account balance

<!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> <TR> <TD>First name:</TD> <TD><INPUT type=text name=first_name></INPUT></TD> </TR> <INPUT value="Apply" type=submit></INPUT> </FORM> </BODY> </HTML>

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