Estate Planning and the Severance of Joint Tenancies in Nebraska

For many years, attorneys and estate planners have been cautious of joint tenancies where substantial wealth is involved. A jointly owned estate poses a number of tax problems and ownership difficulties which often frustrate the intentions of the creator. The primary advantage of holding property in joint tenancy is that the cost and publicity of probate are avoided. To secure this benefit, the owner loses many rights to the property and may suffer disastrous tax consequences. Basically, the use of joint tenancies prevents the contributing tenant from efficiently planning the disposition of his property. If he should die first, the surviving tenant has uncontrolled power over the property. Thus, the property may be diverted from the contributing tenant\u27s intended beneficiaries. The second major objection to the creation of joint tenancies is the adverse estate tax consequences which may result. If the contributing tenant dies first, the entire value of the joint tenancy will be included in his estate and probably taxed again in the estate of the surviving joint tenant. Because many potential tax and nontax disadvantages of joint ownership may be alleviated through a proper severance of the joint tenancy, this article discusses the voluntary and involuntary acts which will constitute a severance of real and personal property in Nebraska

Which cyanobacterial genotypes are observed in microbial mats of Antarctic lakes?

Cyanobacteria are the dominant phototrophs in Antarctic biota where they form conspicuous microbial mats at the bottom of lakes and ponds. In the frame of the OSTC project LAQUAN (EV/12/1B), a polyphasic approach was used to study their geographic distribution and the diversity of such communities. Molecular techniques based on rRNA sequences were used to study the saline Lake Rauer2, located in the Rauer Islands, a region of the Eastern Antarctic coast. A clone library was constructed on the sample of Lake Rauer2 and the 57 sequences obtained were grouped into 5 phylotypes