The role accountants play in estate planning

People commonly make plans for the orderly transfer of their property upon their death to relatives other persons, organizations, or trusts to be set up for the benefit of relatives. Such forethought is known as estate planning and is accomplished under the guidance of attorneys, often working closely with accountants. The attorney's role centers around preparing wills and, in many cases, trust agreements. The accountant's role consists of suggesting planning techniques consistent with the objective of minimizing transfer costs (federal estate taxes, state inheritance taxes, and fees and expenses). In this capacity, an accountant often determines expected transfer costs under various options. An accountant may also play an important role in advising his or her client on accounting matters pertaining to trusts that are to be established.accounting, estate planning, taxation, estate administration

Further Properties and Applications of Koszul Pairs

Koszul pairs were introduced in [arXiv:1011.4243] as an instrument for the study of Koszul rings. In this paper, we continue the enquiry of such pairs, focusing on the description of the second component, as a follow-up of the study in [arXiv:1605.05458]. As such, we introduce Koszul corings and prove several equivalent characterizations for them. As applications, in the case of locally finite $R$-rings, we show that a graded $R$-ring is Koszul if and only if its left (or right) graded dual coring is Koszul. Finally, for finite graded posets, we obtain that the respective incidence ring is Koszul if and only if the incidence coring is so.Comment: part of the first versio

PBWPBW-deformations of graded rings

We prove in a very general framework several versions of the classical Poincar\'e-Birkhoff-Witt Theorem, which extend results from [BeGi, BrGa, CS, HvOZ, WW]. Applications and examples are discussed in the last part of the paper