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1 Basic provisions and differences from quali ed plans A Nonquali ed plans are different from quali ed plans in the following ways: (1) Tax deferred for employees unless considered funded Tax is always deferred for employees with quali ed plans (2) Tax deduction deferred for employers until the bene t has been paid (unless considered funded) Quali ed plans always provide immediate deduction for employers (3) Earnings do not accumulate tax free (unless tax shelter is used) Earnings always accumulate tax free for quali ed plans (4) No special tax treatment at retirement for employees Quali ed plans offer special tax treatment for rollovers and forward averaging (5) Minimal and inexpensive legal and administrative requirements Quali ed plans are burdensome and expensive (6) Minimal and inexpensive reporting and disclosure requirements Quali ed plans are burdensome and expensive (7) More effective ability to attract, retain, and motivate employees (8) Provide retirement bene ts in excess of quali ed plan limits B Nonquali ed plans circumvent quali ed plan nondiscrimination rules 2 Types of plans and applications Note: Must have a signed written agreement for deferring compensation prior to any services being performed (ie, prior to earning it) to avoid adverse tax consequences Plans may discriminate No ERISA requirements need to be satis ed



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During the Local Service Contract Term, Vendor shall provide to Customer, and Customer shall purchase from Vendor, the Services.

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Consider the following example A mythical online art company wants to develop a Web application for selling reprints of famous paintings It continually updates its inventories, adding new paintings that have reprints as well as removing paintings that no longer have reprints or that didn't sell well At a minimum, it seems, the company needs to store customer, order, and inventory information It plans to keep the JPEG thumbnail and high-resolution reprint images in the database as well However, this last choice may turn out to be a mistake There's obvious benefit in storing customer, order, and inventory information in a database Not only is this information structured (ie, composed of well-known attribute types), but it's highly volatile from multiple interfaces (orders and customer data change constantly) Moreover, many types of query can be posed that combine this information in various ways (eg, since June of 2001, how many customers have placed orders of $100 or more ) In contrast, there's little benefit to storing images in the database, even if the database does support mechanisms to query or compare them One reason the reprints being sold change frequently, so it's not necessary to remove the JPEG images associated with them In fact, this might cause more work later if the reprint is reissued and its JPEG image has to be regenerated A better way might be to change the database so that the online catalog doesn't permit users to see or order such reprints Another reason that storing the JPEG data in the database is unnecessary has to do with JPEG itself An image is unstructured; it's just a collection of zeroes and ones that are meaningless without special software to decode and present it The key information from an image (ie, the objects in it) isn't easily identified automatically Also, although our database might support operations that compare images efficiently, this is a totally useless feature for our needs Instead, keyword search (which would be useful) can be done by simply associating the keyword data with the catalog information, not the JPEG data By now, we realize that storing images in the database for our online art company doesn't result in many (if any) usability benefits over, say, storing them in the filesystem We can still locate images by storing metadata about and pointers to the JPEG files in the database The performance benefits (or lack of them) are even more convincing Since we don't relate the actual image data to anything else in the database, keeping this data there offers no theoretical performance improvement In fact, the opposite is more likely, since structured database information will be competing with the image data for buffer cache and disk space Throughout this example, I've demonstrated that a database is appropriate for some kinds of data, but it's not necessarily the best solution for all data management even if the data to be managed is dynamic Here are some basic questions to ask when considering which data to put in the database:.

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This might occur if problems with the works manifest themselves during construction. For example, the structure may show signs of distress so that the foundation design ought to be reviewed, or information may be published, or otherwise come to the attention of the architect or engineer, calling into question the suitability or safety of speci ed materials, or even the overall design itself. Another example might be if a signi cant variation is instructed that demands reconsideration of some other part (or the whole) of the design. In these circumstances the New Islington decision leaves no doubt that the architect or engineer ought to review the design and, if necessary, issue variation instructions to remedy the problem. The review may reveal that the design was negligently prepared in the rst place, or it may simply be that unforeseen, and unforeseeable, conditions have occurred. But whatever the cause of the problem may turn out to be, the architect must not shrink from undertaking a proper review once alerted to the need to do so. If he does, that will be negligence.

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