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Kinetic parameters for the reaction rate expressions of esterification/etherification of hexanoic acid and 1-octanol (as determined by Ref. [29]; Kwater* from Ref. [30]). Parameter k1 Kalcohol k3 k4 Kester Kwater * Keq Value 0.020 9.2 0.046 0.00051 7.5 600 16 Units l gcat 1 min 1 l mol 1 l gcat 1 min 1 mol gcat 1 min 1 l mol 1 l mol 1

I ve often wondered what life would be like if I could clone myself I could do all those things I m not crazy about doing like mowing the lawn, painting the fence, and massaging my wife s feet while simultaneously spending the day on the golf

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course The other me my alter ego could do the dirty work (not that Carolyn s feet are offensive) while I continue a schedule of rest and relaxation Now, what may take hundreds of years to accomplish genetically, our Department of Finance has accomplished with one stroke of the pen from a tax perspective That s right it s now possible to clone yourself under our tax law I m referring to an alter ego trust, and with it, there are some de nite estate planning bene ts to be had Legislation containing this gem known as an alter ego trust received royal assent in June 2001 It s a trust that can be set up by an individual after 1999 provided he or she has reached age 65 The terms of the trust have got to provide that the individual establishing the trust (the settlor) is alone entitled to all of the income of the trust earned before his or her death And there s more The trust must also provide that no one other than the individual is entitled to receive any of the capital of the trust before the individual s death When the trust agreement is prepared, the contingent bene ciaries to receive the income and/or the capital of the trust after the settlor dies, are named Generally, when you transfer legal and bene cial ownership of assets to a trust (or to anyone other than a spouse, for that matter), you re deemed to have sold those assets at fair market value This can give rise to a taxable capital gain, and a tax hit, where the assets have appreciated in value In the case of an alter ego trust, transferring property to the trust won t give rise to a taxable disposition (unless you elect that the disposition should take place at fair market value) In addition, the clock for the 21-year rule (which deems the property of a trust to have been disposed of on the trust s twenty- rst anniversary) won t start ticking until your death in the case of an alter ego trust At the time of your death, there will also be a deemed disposition at fair market value of the property of the trust just as there would have been if you had continued to own the property directly There are at least four potential estate planning bene ts to an alter ego trust: Probate fee savings Transferring assets to an alter ego trust results in a change in legal and bene cial ownership of those assets The bottom line The assets fall outside of your estate and you ll avoid probate fees on those assets upon your death.

order is also fixed for popping (DO-D7 followed by AO-A6) For example, M0VEML (A7)+,DYDO/AO/A2/D7 will pop the register contents of the stack of Figure 69 in the correct order The MOVEM instruction can also be used to save a set of registers in memory In addition to the preceding predecrement and postincrement modes for the effective address, the MOVEM instruction allows all the control modes If the effective address is in one of the control modes, such as absolute short, the registers are transferred starting at the specified address and up through higher addresses The order of transfer is from DO to D7 and then from A0 to A6 For example, M0VEMW A5/Dl/D3/Al-A3,$2000 transfers the low 16-bit contents of D1, D3, A l , A2, A3, and A5 to locations $2000, $2002, $2004, $2006, $2008, and $200A, respectively.

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