How To Invest Your IRAs In Profitable Real Estate IRAs

Since the inception of Individual Retirement Accounts (IRAs) in 1974, the public has been advised strongly by bankers, accountants (CPAs), and investment advisors that the best strategy for IRA holdings is investment in stocks or bonds.  Unfortunately, with the sharp decline in the market value of stocks and the bottoming out of interest rates in the past years, most IRA funds have performed very poorly and investors have witnessed how drastically their retirement savings lost their accumulated value.  During these years, apparently, not many investment advisers have bothered to consider other alternative ways for investing accumulated IRAs and pension funds.  There is, in fact, another viable investment alternative that offers both safety and a considerable growth rate.  That is real estate IRAs.  The purpose of this paper is to explain (a) why the traditional and Roth IRA should be invested in real estate, b) the steps involved in establishing a sound real estate IRA, (c) the restrictions and the dos and don’ts of investing in a real estate IRA, and (d) the tax and penalty consequences of incorrect investment in a real estate IRA

The Economic Consequences Of Repealing The Estate Tax Law

The federal estate tax has been a part of our tax structure since the founding of the country. It is the federal government’s only tax on accumulated transfers of wealth. From its inception in 1916, it has been applied only to very large estates. The transfer of wealth can take place during the individual’s life (gift) or at the time of death (estate).  Both types of transfer are combined and taxed according to the Taxpayer Relief Act of 1976. The Taxpayer Relief Act of 1976 was an important legislation affecting the structure of both the federal estate and gift taxes. In this Act, a unified system of taxation was established which treats both transfers of wealth, either during the life of the owner (gift) or at his or her death (estate) uniformly. The recent legislation of 2001 made drastic changes to the tax rates and the level of exemptions of the 1976 federal estate tax. According to this legislation, the maximum estate tax rate will drop gradually during the period of 2002-2010. Beginning in 2002, the maximum unified tax rate is reduced from 55% to 50%. This drop will reach to 45% by the year 2007 and will remain unchanged till 2009. The limit of exemption for a taxable transfer of wealth will increase from $1,000,000 to$1,500,000 by the year 2004, to $2,000,000 by 2006, to$3,500,000 by 2009, and to infinity by 2010 (estate tax will be repealed).  This original version of federal estate tax will come back in 2011, unless the Congress decides differently and changes the law. Like other social, economic, and tax issues, the transfer of wealth tax (estate and gift) is subject to debate and disagreements. The opponents of the estate tax support their views by referring to the immorality aspect of the tax and its undesired economic consequences. The supporters of the estate tax present their arguments on the basis of fairness and the ability of the tax to encourage charitable contributions. In addition, they believe that the economic consequences of repealing the estate tax would ripple through our economy and reduce federal revenues. Consequently, it could bring inequity and unfair distribution of wealth among the citizens and eventually could culminate in high difference in the class level of citizens. In our view, the federal estate tax is a tax worth fighting to keep and attempting to improve. If it were repealed, the burden of taxes would be felt more by those who have no wealth and had paid their income taxes on their earned income once before. Consequently, the lawmakers should keep the federal estate tax and fixing it by adjusting the amount of exemptions and the tax rates to reasonable, effective, and fair levels

Short and long term complications after pediatric liver transplantation: A review and literature

Background Pediatric liver transplant (PLT) is a complex surgical procedure. Pediatric liver transplantation has evolved over the last two decades into an effective and widely accepted therapy for infants and children. We aimed to review the short and long term complications after oediatric liver transplantation. Materials and Methods The literature research was conducted in EMBASE, PubMed, Scopus, ISI Web of Science, Cochrane Library, and Google Scholar; were searched from January 1984 to January 2016. The following keywords were used: Liver transplantation, Pediatric Liver transplantation, Risk factors, Complication, and Mortality. Results The main complications after pediatric liver transplantation were: infections (51.4) and surgical complications including (biliary complications 41.2%, and postoperative bleeding 27%). In general, vascular complications were observed in 35% of studied children. Conclusion Infections and biliary complications were the most common outcome occurring in children after LT. Advances in post-transplant care and monitoring of the recipients, technical refinements enable the better results

Short and long term complications after pediatric liver transplantation: A review and literature

Background Pediatric liver transplant (PLT) is a complex surgical procedure. Pediatric liver transplantation has evolved over the last two decades into an effective and widely accepted therapy for infants and children. We aimed to review the short and long term complications after oediatric liver transplantation. Materials and Methods The literature research was conducted in EMBASE, PubMed, Scopus, ISI Web of Science, Cochrane Library, and Google Scholar; were searched from January 1984 to January 2016. The following keywords were used: Liver transplantation, Pediatric Liver transplantation, Risk factors, Complication, and Mortality. Results The main complications after pediatric liver transplantation were: infections (51.4) and surgical complications including (biliary complications 41.2%, and postoperative bleeding 27%). In general, vascular complications were observed in 35% of studied children. Conclusion Infections and biliary complications were the most common outcome occurring in children after LT. Advances in post-transplant care and monitoring of the recipients, technical refinements enable the better results

Spatio-Temporal Variability of Summer Monsoon Onset over Pakistan

Pakistan receives huge amount of rainfall during summer monsoon season that provides water replenishment for transition periods, helps in maintaining natural and anthropogenic ecosystems, and increased crop productivity. In this changing world, shifts in summer monsoon onset in Pakistan have been observed that seems to affect the society in general. Therefore, it is vital to address these summer monsoon onset shifts to help policy makings and implementation. The study was carried out to analyse the spatio-temporal variability in summer monsoon onset in four objectively defined regions covering all Pakistan. A total of 35 meteorological stations spreading over four regions (i.e., northern, central east, central west, and southern) were taken in to account and shifts in summer monsoon onset have been calculated for the period of 1971–2010. The analysis is based on the observational data of daily precipitation from 20th Jun-20th July for 40 years. The onset for each year and mean onset for each decade has been calculated for all stations. The data was analysed for homogeneity, spatial and temporal variability of monsoon rainfall has been calculated for all four regions, and station wise monsoon onset has been discussed in detail. The temporal analysis shows that the onset of monsoon has shift towards earlier onset from first week of July to last week of June at most of the stations in which the investigation was carried out during the studied period. The spatial analysis shows that the amount of monsoon precipitation during the onset period has decreased after 1970’s in almost all regions. This variability in monsoon onset can have major impacts on rain fed agriculture and cultivation of crops like maize, soybean, rice and sugarcane etc. and will have to revisit the cropping calendar

MIMO Antenna System for Modern 5G Handheld Devices with Healthcare and High Rate Delivery

YesIn this work, a new prototype of the eight-element MIMO antenna system for 5G communications, internet of things, and networks has been proposed. This system is based on an H-shaped monopole antenna system that offers 200 MHz bandwidth ranges between 3.4-3.6GHz, and the isolation between any two elements is well below -12dB without using any decoupling structure. The proposed system is designed on a commercially available 0.8mm-thick FR4 substrate. One side of the chassis is used to place the radiating elements, while the copper from the other side is being removed to avoid short-circuiting with other components and devices. This also enables space for other systems, sub-systems, and components. A prototype is fabricated and excellent agreement is observed between the experimental and the computed results. It was found that ECC is 0.2 for any two radiating elements which is consistent with the desirable standards, and channel capacity is 38 bps/Hz which is 2.9 times higher than 4x4 MIMO configuration. In addition, single hand mode and dual hand mode analysis are conducted to understand the operation of the system under such operations and to identify losses and/or changes in the key performance parameters. Based on the results, the proposed antenna system will find its applications in modern 5G handheld devices and internet of things with healthcare and high rate delivery. Besides that, its design simplicity will make it applicable for mass production to be used in industrial demands

A New mmWave Antenna Array with Wideband Characteristics for Next Generation Communication Systems

This paper presents a planar multi-circular loop antenna with wide impedance bandwidth for next generation mm-wave systems. The proposed antenna comprises three circular rings with a partial ground plane having a square slot. The resonating structure is designed on a 0.254 mm thin RO5880 substrate with a relative permittivity of 2.3. The single element of the proposed de-sign showed resonance response from 26.5 to 41 GHz with peak gain of 4 dBi and radiation efficiency of 96%. The proposed multicircular ring antenna element is transformed into a four element array system. The array size is kept at 18.25 × 12.5 × 0.254 mm3 with a peak gain of 11 dBi. The antenna array is fabricated and measured using the inhouse facility. The simulated and measured results are well agreed upon and are found suitable for mmwave communication systems

Measurements of differential production cross sections for a Z boson in association with jets in pp collisions at root s=8 TeV

Peer reviewe

Measurement of the azimuthal anisotropy of Y(1S) and Y(2S) mesons in PbPb collisions at √S^{S}NN = 5.02 TeV

The second-order Fourier coefficients (υ$_{2}$) characterizing the azimuthal distributions of Υ(1S) and Υ(2S) mesons produced in PbPb collisions at $\sqrt{s_{NN}}$ = 5.02 TeV are studied. The Υmesons are reconstructed in their dimuon decay channel, as measured by the CMS detector. The collected data set corresponds to an integrated luminosity of 1.7 nb$^{-1}$. The scalar product method is used to extract the υ$_{2}$ coefficients of the azimuthal distributions. Results are reported for the rapidity range |y| < 2.4, in the transverse momentum interval 0 < p$_{T}$ < 50 GeV/c, and in three centrality ranges of 10–30%, 30–50% and 50–90%. In contrast to the J/ψ mesons, the measured υ$_{2}$ values for the Υ mesons are found to be consistent with zero