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To make the application faster, we can design it so that employee data is cached on the local machine that services a given request For example, if a client calls up information on "Jane Hill," the application caches all of that employee's information so that future requests for it will be faster When the user modifies some part of that data (say, Jane Hill's address), the cache is updated and so is the database Now consider how that method of write-through caching affects our server farm Unless we change the architecture, replicating our application across multiple machines will cause multiple independent caches to be created And now, suddenly, we're forced to make sure that these independent caches are consistent Related to this is the new challenge I referred to: sharing cached data Generally speaking, we're interested in how work done by one server (to look up the data) can be leveraged by the other servers Of course, we don't have to share data between caches if it's read-only, nothing forces us to do this However, consider the inefficiency involved: We're effectively wasting our aggregate memory by replicating data Also, we're looking up data repeatedly, even though it has already been looked up once Dealing with this challenge as well as the consistency issue makes things increasingly complex We'll certainly have to do a lot of thinking during the design stages to make the system both correct and efficient And, if we don't design our system correctly, the problem of managing distributed cached data will turn out to be bigger than that of dealing with the normal disk latencies associated with retrieving this data in the first place

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If the building contractor leaves defective work then, quite obviously, the actual costs incurred by the building contractor must be appropriately adjusted and/or abated to ensure that the owner will not be required to pay more than the goods and services are truly (objectively) worth.

It's tempting to think of request processing as something only a Web server does In fact, there are infinite request-processing scenarios any client can, conceivably, make a request of any other server or subsystem For all of these scenarios, there are in fact only two modes of request processing: synchronous and asynchronous We now turn our attention to understanding the pros and cons of both

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Topic 76: Quali ed Plan Rules and Options - 247 (a) The ratio percentage test The percentage of NHCEs who bene t under the retirement plan must equal at least 70 percent of the percentage of HCEs who bene t under the plan Example: The Wise Corporation s de ned bene t plan covers 70 percent of its NHCEs and 85 percent of its HCEs in the plan year Does the company s plan meet the ratio percentage test Yes, the plan does meet the ratio percentage test because the ratio percentage for the year is 823 percent (070 085) (b) The average bene ts test This is a two-prong test, and both conditions must be satis ed i The plan must bene t a class of employees that quali es under the classi cation set up by the employer and found by the IRS not to be discriminatory in favor of HCEs ii The average bene t percentage for the eligible NHCEs must be 70 percent of the average bene t percentage for the eligible HCEs C Minimum participation (1) Occasionally referred to as the 50/40 test For years after 1996, it applies to de ned bene t plans only For de ned bene t plans, minimum participation must bene t the lesser of: (a) 50 employees, or (b) 40 percent of all employees (2) Example: A law of ce has 125 employees All employees are covered by the rm s de ned bene t plan except for 70 associate attorneys and paralegals The minimum participation requirement is satis ed because the plan covers at least the lesser of (1) 50 employees (125 70 = 55) or (2) 40 percent of all employees (150 40% = 60) Note: The plan is also required to meet the minimum coverage requirement (3) Combining different plans of the same employer does not satisfy the requirement D Actual deferral percentage test/actual contribution percentage test (1) These are speci c nondiscrimination tests for plans allowing salary deferrals and matching contributions (ie, 401(k) plans) (2) Actual deferral percentage test (ADP) (a) This test compares the deferral rates of NHCEs relative to their compensation with the deferral rates of HCEs (b) The ADP of HCEs is limited by the ADP of NHCEs If the ADP of HCEs is greater than the limit, HCEs must decrease their deferrals (c) The ADP of HCEs must not exceed the greater of: i The ADP of all other employees times 125 percent, or ii The lesser of The ADP of all other employees plus 2 percent, or The ADP of all other employees times 2 (d) Consider the following chart and illustration: If the NHCEs defer (on average) 075% 2% 4% Then the HCEs defer (on average) 15% 4% 6%.

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Synchronous request processing involves a mode of communication in which the client contacts a server and waits for a reply Typically, the reply will contain meaningful information in the sense that the value contained in the reply is important to the client For example, when users click on a Web page link, the Web browser makes an HTTP request of the Web server that contains the associated document The corresponding HTTP response is required by the client to render the corresponding Web page The main advantage of synchronous communication is that, when things are working well, a request is answered with a timely response There's almost no guesswork involved, and the results are known right away I say "almost no guesswork" because sometimes a client contacts a server and waits for long periods before getting a reply (or never gets one) and has to decide when to time-out This is one of the disadvantages of synchronous communication, but it affects asynchronous forms as well, so it's an unavoidable reality Outside of this situation, there's no guesswork: The client can be sure that the server processed its request because it got a reply! Many times synchronous communication is mandatory or at least desirable It's mandatory if the application semantics require an immediate reply For example, if the user of an online mail application sees that he has new mail in his virtual mailbox and asks to see it, it's not reasonable to say "Come back later for your new mail" Synchronous communication is also typically necessary for tasks that require order, such as distributed transactions Consider a bank application comprising several components, distributed across a network of machines When a request to

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