The Estate Tax Marital Deduction

The estate tax marital deduction, section 2056 of the Internal Revenue Code, was enacted in 1948, along with the split-income provisions of the income tax law and the marital deduction and split-gift provisions of the gift tax law. The purpose was to give married residents of common law states approximately the same federal tax advantages that were available to married residents of community property states. Ordinarily, upon the death of a married resident of a community property state, only one-half of the community property is taxed in the decedent\u27s estate. Section 2056 achieves approximately the same result for married residents of common law states by providing a deduction - limited, in general, to the greater of $250,000 or one-half of the estate - for the value of property interests included in the decdent\u27s gross estate that pass from the decedent to the surviving spouse

The Estate Tax Marital Deduction

The estate tax marital deduction, section 2056 of the Internal Revenue Code, was enacted in 1948, along with the split-income provisions of the income tax law and the marital deduction and split-gift provisions of the gift tax law. The purpose was to give married residents of common law states approximately the same federal tax advantages that were available to married residents of community property states. Ordinarily, upon the death of a married resident of a community property state, only one-half of the community property is taxed in the decedent\u27s estate. Section 2056 achieves approximately the same result for married residents of common law states by providing a deduction - limited, in general, to the greater of $250,000 or one-half of the estate - for the value of property interests included in the decdent\u27s gross estate that pass from the decedent to the surviving spouse

Microstructural Evolution in Thin Films of Electronic Materials

Contains reports on eight research projects and a list of publications.National Science FoundationU.S. Air Force - Office of Scientific ResearchJoint Services Electronics Program Contract DAAL03-89-C-0001IBM CorporationHitachi CorporationSemiconductor Research CorporationNational Institutes of Healt

Bridging the gap between basic science and clinical practice: The role of organizations in addressing clinician barriers

New National Institutes of Health policies call for expansion of practice-based research to improve the clinical research enterprise and facilitate dissemination of evidence-based medicine. This paper describes organizational strategies that influence clinicians' decisions to participate in clinical research. We reviewed the literature and interviewed over 200 clinicians and stakeholders. The most common barriers to community clinician participation in clinical research relate to beliefs that clinical research is too burdensome and has little benefit for the participating clinician or patient. We identified a number of approaches healthcare organizations can use to encourage clinicians to participate in research, including an outreach campaign to promote the benefits of clinical research; selection of study topics of interest to clinicians; establishment and enforcement of a set of research principles valuing the clinician and patient; development of a transparent schedule of reimbursement for research tasks; provision of technological and technical assistance to practices as needed; and promotion of a sense of community among clinicians involved in practice-based research. Many types of existing healthcare organizations could provide the technical and intellectual assistance community clinicians need to participate in clinical research. Multiple approaches are possible

Human factors and missed solutions to Enigma design weaknesses

The German World War II Enigma suffered from design weaknesses that facilitated its large-scale decryption by the British throughout the war. The author shows that the main technical weaknesses (self-coding and reciprocal coding) could have been avoided using simple contemporary technology, and therefore the true cause of the weaknesses is not technological but must be sought elsewhere. Specifically, human factors issues resulted in the persistent failure to seek out more effective designs. Similar limitations seem to beset the literature on the period, which misunderstands the Enigma weaknesses and therefore inhibits broader thinking about design or realising the critical role of human factors engineering in cryptography

Toward Understanding Massive Star Formation

Although fundamental for astrophysics, the processes that produce massive stars are not well understood. Large distances, high extinction, and short timescales of critical evolutionary phases make observations of these processes challenging. Lacking good observational guidance, theoretical models have remained controversial. This review offers a basic description of the collapse of a massive molecular core and a critical discussion of the three competing concepts of massive star formation: - monolithic collapse in isolated cores - competitive accretion in a protocluster environment - stellar collisions and mergers in very dense systems We also review the observed outflows, multiplicity, and clustering properties of massive stars, the upper initial mass function and the upper mass limit. We conclude that high-mass star formation is not merely a scaled-up version of low-mass star formation with higher accretion rates, but partly a mechanism of its own, primarily owing to the role of stellar mass and radiation pressure in controlling the dynamics.Comment: 139 pages, 18 figures, 5 tables, glossar

Microstructural Evolution in Thin Films of Electronic Materials

Contains reports on five research projects and a list of publications and theses.Joint Services Electronics Program Contract DAAL03-89-C-0001Semiconductor Research CorporationNational Science FoundationU.S. Army Research OfficeHitachi LimitedIBM Corporatio

Microstructural Evolution in Thin Films of Electronic Materials

Contains reports on ten research projects.Joint Services Electronics Program Contract DAAL03-89-C-0001National Science FoundationU.S. Air Force - Office of Scientific Research Contract AFOSR 85-0154Semiconductor Research CorporationAT&TInternational Business Machines CorporationNational Institutes of Healt

Performance measurement for co-occurring mental health and substance use disorders

<p>Abstract</p> <p>Background</p> <p>Co-occurring mental health and substance use disorders (COD) are the norm rather than the exception. It is therefore critical that performance measures are developed to assess the quality of care for individuals with COD irrespective of whether they seek care in mental health systems or substance abuse systems or both.</p> <p>Methods</p> <p>We convened an expert panel and asked them to rate a series of structure, process, and outcomes measures for COD using a structured evaluation tool with domains for importance, usefulness, validity, and practicality.</p> <p>Results</p> <p>We chose twelve measures that demonstrated promise for future pilot testing and refinement. The criteria that we applied to select these measures included: balance across structure, process, and outcome measures, quantitative ratings from the panelists, narrative comments from the panelists, and evidence the measure had been tested in a similar form elsewhere.</p> <p>Conclusion</p> <p>To be successful performance measures need to be developed in such a way that they align with needs of administrators and providers. Policymakers need to work with all stakeholders to establish a concrete agenda for developing, piloting and implementing performance measures that include COD. Future research could begin to consider strategies that increase our ability to use administrative coding in mental health and substance use disorder systems to efficiently capture quality relevant clinical data.</p

Kinetic Phenomena in Thin Film Electronic Materials

Contains reports on twelve research projects.National Science Foundation (Grant ECS 85-06505)U.S. Air Force - Office of Scientific Research (Contract AFOSR-85-0154)Semiconductor Research Corporation (Contract 87-SP-080)National Science Foundation (Grant ECS 85-06565)International Business Machines, Inc.Sony International Business Machines, Inc.National Science Foundation (Grant DMR 84-18718)International Business Machines, Thomas J. Watson Research CenterJoint Services Electronics Program (Contract DAALO3-86-K-0002)National Science Foundation (Grant DMR 85-06030)Charles Stark Draper Laboratory (Contract DL-H-261827)Nippon Telegraph and Telephone, Inc