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won t be done, the investor is better off putting higher returning investments in tax-deferred accounts. The answer to the question of how to split investments between taxable and tax-deferred accounts depends as much on the owner s investment policy as on the tax law. An investor who buys individual stocks, holds them for the long-term, and takes losses to offset any realized gains is a taxefficient equity investor. Equity investments for this investor would be better off in a taxable account. Another tax-efficient investor is one who buys mutual funds that make small taxable annual distributions and holds those funds for longer than one year. A tax-inefficient investor is one who sells mutual funds or stocks after less than a year, or who invests in mutual funds that distribute a large portion of their gains each year. These equity investments probably should be in tax-advantaged accounts. Estate planning is another factor to consider. Suppose the investments under consideration are ones the investor doesn t anticipate needing during his or her lifetime. Instead, the investor is accumulating an estate for the next generation. If the investments are held in a taxable account, when the investor passes on the heirs will get to increase their tax basis in the investments to their current fair market value. The heirs could sell the investments immediately and have no taxable gain or loss. If the investments are held in a tax-deferred account, however, the basis is not increased. The account is included in the original owner s estate where it might be subject to estate taxes, depending on the size of the estate. In addition, when heirs take distributions from the account, those distributions are taxed as ordinary income.

Other shapes may be used as desired. Add 8 oz (225 g) of any one of the following to the potato mixture: Grated cheese Minced, saut ed onion Chopped, saut ed mushrooms

[I Compute X from Condition (10.27) by using Eq. (10.20). Thus, X can be determined as solution of the equation:

This setting defines the basic visual and audio quality in terms of clarity and crispness. The higher the bit rate, the better the quality, and the larger the file. Bit rate is measured in Mbps (megabits per second) and Kbps (kilobits per second). One Mbps equals roughly 1,000 Kbps.

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Typically, I is a sum type, aggregating the input output parameters of each method declared. In its turn, A is usually a product type joining all attribute outputs in a way that emphasizes that each of them is available independent of the others, and therefore is always able to be accessed in parallel. 10.2.2 Behavior and Bisimulation

1. Process the chickpeas in a food processor until well chopped but not completely pur ed. 2. Add the remaining ingredients and mix well. 3. To make large falafel, use a No. 20 scoop to portion the mix. Roll each portion into a ball and then atten into a thick patty. Handle the portions quickly and lightly. If they are handled too much, a loose crust may form during frying which will ake off after draining. 4. To make small, appetizer-size falafel, use a No. 40 or 50 scoop to portion the mix, and roll into balls. 5. Deep-fry at 375 F (190 C) until browned and crisp.

Name Eye roll (animated) Star Thumbs down Thumbs up Rose Wilted rose Kiss Love Broken heart Bat Dog Cat Dude hug Girl hug Hands across (girl) Hands across (guy) Messenger Bright idea Coffee Time

uality of service (QoS) includes both valid technology and a great deal of marketing hype. In many situations, it is made far more complex than it needs to be. In other situations, QoS mechanisms are claimed to do things that are practically impossible. Let s try to put things into perspective, with due respect to the KISS (keep it simple, stupid) principle: While there are a great many QoS control mechanisms, the minimum adequate set should be used in any given configuration.

We assume that EC, the required amount of economic capital, is determined so that the probability of default is kept constant and that it includes all possible sources of risk, meaning that there are no misspecifications or omissions leading to an incorrect amount of EC. Hence, we can model the value of equity at the end of the measurement horizon as: VE,T = VA,T + EC(1 + Rf) VD,T and the expected return on equity is hence: E(RE) =

Anyplace you can select text, you can copy text. Anyplace you can type text, you can paste text. So there is never any need to re-type text you already see on your screen. You can just copy-and-paste it instead. For example, if there s some text in a Web page you want to add to a WordPad or other document you re creating, there s no need to re-type the text that s already in that page. Just copy-and-paste it. For this to work, you need to know how to have multiple program windows on the screen and how to switch between them. These kinds of basic skills are described under Running Programs in 2. After you ve mastered those basic skills, copy-and-paste should be fairly easy. First understand that there are two documents involved: n Source: The document or page that already has the text you want to copy. In other words, the place you re copying from. n Destination: The place where you would have typed the text yourself, if you had to. In other words, the place you re copying to. So assuming you can see the text you want to copy, and get to the place where you want to paste it, here are the steps:

Figure 14.1 The IBM 4758 cryptoprocessor (courtesy of Steve Weingart).

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