Tax of Qualified Deferred Compensation Plan

One of the primary reasons for the steady growth in the number of qualified deferred compensation plans described in Section 401 (a) of the Internal Revenue Code of 19541 is their usefulness as tax planning devices. An important tax consideration in adopting such a plan is that the taxation of plan benefits to employee-participants or their beneficiaries, provided by current employer contributions, will be deferred to some future time. Because of the rapid changes that occur in the income tax law this article will cover general tax considerations applicable to such benefits that exist presently. Consideration will be given the taxation of usual plan benefits, but of necessity the article will not be all-inclusive nor will it cover all possible tax consequences

Non-Transposing Mute

A non-transposing mute having a metallic hemispherical resonator with a hollow acoustic filter attached thereto is provided for detachably fitting upon the rim of a brass musical instrument. A variety of tonal quality is available by choice of the particular filter selected by the musician

From least action in electrodynamics to magnetomechanical energy -- a review

The equations of motion for electromechanical systems are traced back to the fundamental Lagrangian of particles and electromagnetic fields, via the Darwin Lagrangian. When dissipative forces can be neglected the systems are conservative and one can study them in a Hamiltonian formalism. The central concepts of generalized capacitance and inductance coefficients are introduced and explained. The problem of gauge independence of self-inductance is considered. Our main interest is in magnetomechanics, i.e. the study of systems where there is exchange between mechanical and magnetic energy. This throws light on the concept of magnetic energy, which according to the literature has confusing and peculiar properties. We apply the theory to a few simple examples: the extension of a circular current loop, the force between parallel wires, interacting circular current loops, and the rail gun. These show that the Hamiltonian, phase space, form of magnetic energy has the usual property that an equilibrium configuration corresponds to an energy minimum.Comment: 29 pages, 9 figures, 65 reference

Tax of Qualified Deferred Compensation Plan

One of the primary reasons for the steady growth in the number of qualified deferred compensation plans described in Section 401 (a) of the Internal Revenue Code of 19541 is their usefulness as tax planning devices. An important tax consideration in adopting such a plan is that the taxation of plan benefits to employee-participants or their beneficiaries, provided by current employer contributions, will be deferred to some future time. Because of the rapid changes that occur in the income tax law this article will cover general tax considerations applicable to such benefits that exist presently. Consideration will be given the taxation of usual plan benefits, but of necessity the article will not be all-inclusive nor will it cover all possible tax consequences

ON THE TRANSIENT BEHAVIOR OF SEMICONDUCTOR RECTIFIERS

Abstract not availabl