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

The diversity-generating benefits of a prokaryotic adaptive immune system

Published onlineJOURNAL ARTICLEProkaryotic CRISPR-Cas adaptive immune systems insert spacers derived from viruses and other parasitic DNA elements into CRISPR loci to provide sequence-specific immunity. This frequently results in high within-population spacer diversity, but it is unclear if and why this is important. Here we show that, as a result of this spacer diversity, viruses can no longer evolve to overcome CRISPR-Cas by point mutation, which results in rapid virus extinction. This effect arises from synergy between spacer diversity and the high specificity of infection, which greatly increases overall population resistance. We propose that the resulting short-lived nature of CRISPR-dependent bacteria-virus coevolution has provided strong selection for the evolution of sophisticated virus-encoded anti-CRISPR mechanisms.S.v.H. has received funding from the European Union’s Horizon 2020 research and innovation programme under the Marie Skłodowska-Curie grant agreement number 660039. E.R.W. received funding from the People Programme (Marie Curie Actions) of the European Union’s Seventh Framework Programme (FP7/2007-2013) under Research Executive Agency grant agreement number 327606. E.R.W., A.B. and M.B. also acknowledge the Natural Environment Research Council, the Biotechnology and Biological Sciences Research Council, the Royal Society, the Leverhulme Trust, the Wellcome Trust and the AXA research fund for funding. J.M.B.-D. was supported by the University of California San Francisco Program for Breakthrough in Biomedical Research, the Sandler Foundation, and a National Institutes of Health Director’s Early Independence Award (DP5-OD021344). H.C. was funded by the Erasmus+ programme (European Union), the Explora’Sup programme (Région Rhône-Alpes) and the Centre Régional des Œuvres Universitaires et Scolaires (CROUS; French State)

Data of behavioural assays

Description: Data of behavioural assays, for each host species (Trichoplusia ni and Spodoptera exigua). First two sheets contain data of virus-infected larvae. Third and fourth sheet contain data of the mock treatment. Columns represent ‘individual’ (number), ‘time’ (hours post infection), ‘experiment’ (experiment number; two replicates for T. ni, four for S. exigua), ‘treatment’ (infection with AcMNPV WT (0), AcMNPV Δegt (1) or mock-treatment (2)), ‘stage’ (larval stage: 3rd instar (0), 4th instar (1), 5th instar (2) or pupae (3)), ‘death’ (status of larvae: alive (0) or dead (1)) and ‘position’ (position in jar, in mm)

The ecology and evolution of microbial CRISPR-Cas adaptive immune systems

International audienc

Baculovirus PTP2 functions as a pro-apoptotic protein

The family Baculoviridae encompasses a large number of invertebrate viruses, mainly infecting caterpillars of the order Lepidoptera. The baculovirus Spodoptera exigua multiple nucleopolyhedrovirus (SeMNPV) induces physiological and behavioral changes in its host Spodoptera exigua, as well as immunological responses, which may affect virus transmission. Here we show that the SeMNPV-encoded protein tyrosine phosphatase 2 (PTP2) induces mild apoptosis in Spodoptera frugiperda (Sf) 21 cells upon transient expression. Transient expression of a catalytic-site mutant of ptp2 did not lead to apoptosis, indicating that the phosphatase activity of PTP2 is needed to induce apoptosis. We also found that the caspase level (indicator of apoptosis) was higher in cells transfected with the ptp2 gene than in cells transfected with the catalytic mutant. Adding a caspase inhibitor reduced the level of ptp2-induced apoptosis. Moreover, deletion of the ptp2 gene from the viral genome prevented the induction of apoptosis in S. exigua hemocytes. The virus titer and virulence indices (the viral infectivity and the time to death) were not affected by deletion of the ptp2 gene. However, the viral occlusion body yield from S. exigua larvae infected with the mutant virus lacking the ptp2 gene was much lower than the yield from larvae infected with the wild-type (WT) virus. We hypothesize that the observed pro-apoptotic effects of PTP2 are the result of PTP2-mediated immune suppression in larvae, which consequently leads to higher viral occlusion body yields

Timely trigger of caterpillar zombie behaviour : temporal requirements for light in baculovirus-induced tree-top disease

Host behavioural manipulation is a common strategy used by parasites to enhance their survival and/or transmission. Baculoviruses induce hyperactivity and tree-top disease (pre-death climbing behaviour) in their caterpillar hosts. However, little is known about the underlying mechanisms of this behavioural manipulation. A previous study showed that the baculovirus Spodoptera exigua multiple nucleopolyhedrovirus (SeMNPV) induced tree-top disease at 3 days post infection in third instar S. exigua larvae and that light plays a key role in triggering this behaviour. Here we investigated the temporal requirements for the presence of light to trigger this behaviour and found that light from above was needed between 43 and 50 h post infection to induce tree-top disease. Infected larvae that were not exposed to light from above in this period finally died at low positions. Exposure to light prior to this period did not affect the final positions where larvae died. Overall we conclude that light in a particular time frame is needed to trigger SeMNPV-induced tree-top disease in S. exigua larvae

Implementacion de una solucion de hacking etico para mejorar la seguridad en la infraestructura informatica de la caja municipal de sullana – agencia chimbote

TesisEl presente trabajo de investigación se realizó en la Caja Municipal de Sullana – Agencia Chimbote,cuya actividad principal es el rubro financiero principalmente para la micro y pequeña empresa. La empresa tiene algunos años en la provincia del Santa, tiempo en el cual ha logrado posicionarse y competir con otras entidades financieras. Presenta como principales características sus bajos intereses, atención personalizada y enlace a nivel nacional. Los sistemas que utilizan así como las aplicaciones, manejan gran cantidad de información de los clientes de carácter confidencial o riesgoso, la misma que tiene que ser transmitida a través de la red informática con la mayor seguridad, reduciendo al mínimo los riesgos informáticos. Como solución al problema de la seguridad se implementó una solución de hacking ético en la infraestructura informática de la Caja Municipal de Sullana – Agencia Chimbote, con lo cual se mejoró la seguridad en la transferencia de datos

2.Chevallereau_host mutation rate on the evolution of CRISPR-Cas adaptive immunity_data

Data collected in the laboratory and used to make the figures shown in the manuscript