Taxation of Distributions from Accumulation Trusts: The Impact of the Tax Reform Act of 1976

The complex rules governing the taxation of income from trusts and estates have at times been described as incomprehensible. Perhaps the most confusing of these are the accumulation distribution throwback rules. In an effort to alleviate some of this confusion, Congress included accumulation trusts within the purview of the Tax Reform Act of 1976. Though Congress claimed that the rules are now considerably simplified, it is not without some effort that one is able to translate the statutory language into a form useful to the practitioner. Given the complexity of the rules, it is necessary to begin with a caveat. This article is prepared with the assumption that the reader knows something of accumulation trusts and their income taxation. Only so much of the general theory and operation of the throwback rules will be explained as is necessary to introduce the changes made by the 1976 Act and to illustrate their effect. It is hoped that in this way the new rules may be succinctly presented without unnecessary forays into areas essentially unaffected by them

The Beneficial Impact of Sorting Heavy Cattle at Re-Implant

This research examined a simple sorting strategy to reduce the prevalence of heavyweight carcass discounts. Cattle that were identified and sorted off at re-implant had a reduced prevalence of heavyweight carcasses versus unsorted cattle. Re-implant sorting was profitable at pen average in-weights of 800 pounds or less.cattle, fed cattle marketing, cattle sorting, formula marketing, Farm Management, Livestock Production/Industries, Marketing, Q11, Q16, M31,

The interdependencies between food and biofuel production in European agriculture - an application of EUFASOM

In the continuous quest to reduce anthropogenic emissions of carbon dioxide, the production and use of organically grown fuels in Europe has increased in importance in the recent past. However, the production of so-called biofuels is a direct competitor of agricultural food production for land, labor, water resources etc. with both land use options influencing each other depending on the respective boundary conditions defined by political regulations and economic considerations. In this study we will explore the economic and technical potentials of biofuels in Europe as well as the interdependencies between these two land use options for different economic incentives for biofuels using the European Forest and Agriculture Sector Optimization Model (EUFASOM). Key data on biodiesel and ethanol production have been gathered and are used for calibration of the model. The simulations extend until the year 2030, for which results are presented. Results indicate that moderate production targets of biofuels lead to an expansion of mainly the biodiesel production while more ambitious targets call for a focus on bioethanol. This has to do with the different levels of production efficiency depending on the production output. Growth of bioethanol feedstock is spread over entire Europe while the production of biodiesel feedstock occurs mainly in Central Europe.biodiesel, bioethanol, Europe, EUFASOM, modeling

Analysis of Care Coordination for Children with Special Health Care Needs: A Parent\u27s Perspective

Introduction. Care coordination involves organizing patient care activities and sharing information among all of the participants concerned with a patient\u27s care to achieve improved outcomes, a recent national focus. Compared to the national average, a higher percentage of Vermont children are cared for in an office that meets medical home criteria. However, there is limited research on medical home and care coordination for children with special health care needs (CSHCN) in the state of Vermont. Objectives. The goal of this study was to assess family perceptions, knowledge, and attitudes about how well care coordination is working for Vermont families with CSHCN. Methods. A paper and an electronic anonymous survey was developed for Vermont families with CSHCN. The surveys were then distributed by Vermont Family Network and the UVMMC Department of Pediatrics. Focus group interviews were also conducted at Vermont Family Network to provide family insight to explain the quantitative data. Results. 30 participants responded to the survey; only 20 completed it. The overall composite satisfaction score is 54%. This score takes into account 4 questions regarding care coordination satisfaction. Each question was formatted into a numerical value ranging from zero to five, with an overall score of 20 equating to 100% satisfaction. Discussion. Findings indicate that families with CSHCN are not satisfied with the level of care coordination currently provided. Respondents reported many barriers regarding care coordination, including lack of communication among health care providers, insurance coverage, and lack of support during transitional periods in care. Recommended improvements were identified.https://scholarworks.uvm.edu/comphp_gallery/1251/thumbnail.jp

Trigeminal Nerve Schwannoma of the Cerebellopontine Angle.

Introduction  Large and even moderate sized, extra-axial cerebellopontine angle (CPA) tumors may fill this restricted space and distort the regional anatomy. It may be difficult to determine even with high resolution magnetic resonance imaging (MRI) if the tumor is dural-based, or what the nerve of origin is if a schwannoma. While clinical history and exam are helpful, they are not unequivocal, particularly since many patients present with a myriad of symptoms, or conversely an incidental finding. We present an atypical appearing, asymptomatic CPA tumor, ultimately identified at surgery to be a trigeminal schwannoma. Case History  A 40-year-old man presented with new-onset seizure. MRI identified an incidental heterogeneously contrast-enhancing CPA lesion ( Fig. 1A - D ). The tumor was centered on the internal auditory canal (IAC) with no tumor extension into Meckel's cave, IAC or jugular foramen. Audiometry demonstrated 10db of relative left-sided hearing loss with 100% word recognition. Physical examination was negative for focal neurologic deficits. A retrosigmoid craniotomy was performed and an extra-axial, yellow-hued mass was encountered and resected, which was ultimately confirmed to originate from the trigeminal nerve ( Video 1 ). Gross total resection was achieved, and the patient recovered from surgery with partial ipsilateral trigeminal sensory loss and no other new neurologic deficits. Conclusion  Pure CPA trigeminal schwannomas are rare, but should be considered in the differential for enhancing CPA lesions. Although, Meckel's cave involvement is frequently observed, it is not universal, and pure CPA schwannomas of all cranial nerves IV-XII have been reported in the literature. The link to the video can be found at: https://youtu.be/AlodYCu70F8