Sale Of Residence In Trust: Is The Exclusion Available?

With more use of trusts, particularly revocable inter vivos trusts, the question is being raised with increasing frequency as to whether sale of the residence by the trust is eligible for the $250,000 exclusion from income ($500,000 for married taxpayers) on a joint return. The stakes are high and may influence whether a residence is placed in trust

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Height (mm) per individual larva measured at different time points after mock-infection, from 0 hours post mock-infection until 214 hpi (light/dark) or 184 hpi (only dark).Two treatments: 1. mock-infected larvae kept under normal light/dark conditions; 2. mock-infected larvae kept under dark conditions

raw data Figure 1C

Height (mm) at which each individual larva (n=16) was found at the indicated time points. At each time point survival was monitored (alive/dead =A/D)

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Height (mm) at which each individual larva (n=32) was found at the indicated time points. At each time point survival was monitored (alive/dead =A/D)

raw data Figure 1B

Height (mm) at which each individual larva (n=16) was found at the indicated time points . At each time point survival was monitored (alive/dead =A/D)

Variation between different replicates in movement assays of mock- and WT-infected larvae at one, two and three dpi.

<p>Minimum, maximum and mean (± SE) distances moved of all replicates are displayed.</p

The <i>ptp</i> gene is present in all Alphabaculovirus group I NPVs.

<p>Bayesian phylogeny of baculoviruses based on the <i>lef-8</i> gene. GenBank accession numbers are given in <a href="http://www.plosone.org/article/info:doi/10.1371/journal.pone.0046933#pone.0046933.s003" target="_blank">Table S3</a>. Numbers in bold indicate maximum likelihood bootstrap values based on 100 replicates, while plain numbers depict Bayesian posterior probabilities. Only values ≥50 are indicated for both analyses. The bar at the bottom indicates a branch length of 10% distance. Baculoviruses possessing a <i>ptp</i> gene are marked by a black dot, while baculoviruses possessing a <i>ptp2</i> gene are marked by a black diamond.</p

Variation between different replicates in movement assays of mock-, WT-, Δ<i>ptp</i>-, repair- and catmut-infected larvae at three dpi.

<p>Minimum, maximum and mean (± SE) distances moved of all replicates are displayed.</p

Overview of the recombinant bacmids used in this study.

<p>On the left the names of the recombinant bacmids are indicated, while on the right the corresponding abbreviated names as they are used in this paper are shown.</p

The AcMNPV <i>ptp</i> gene is expressed in the WT-, repair- and catmut-infected larvae.

<p>RT-PCR analysis on mock- (M), WT- (W), Δ<i>ptp</i>- (Δ), repair- (R) and catmut-infected (C) larvae. Expression of the AcMNPV <i>ptp</i> gene, the AcMNPV <i>ie1</i> gene and the host <i>Se</i>-<i>eIF5A</i> gene was analyzed. For each RT sample, a PCR without RT step (non-RT) was performed in parallel. For each primer pair, a no-template control was processed (-). The GeneRuler 100 bp ladder (Fermentas) was included in the agarose gel to estimate PCR fragment sizes.</p