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NEW QUESTION: 1
Tax benefits of making lifetime gifts in excess of the gift tax annual exclusion include which of the following?
1.The gift tax paid on a gift made more than 3 years prior to the death of the donor is not brought back into the donor's estate.
2.Such gifts make use of the lifetime applicable credit amount against gift taxes which is wasted if the property is retained until the donor's death.
A. Neither 1 nor 2
B. 1 only
C. Both 1 and 2
D. 2 only
Answer: B

NEW QUESTION: 2
Which protocols does clustered Data ONTAP HA support with Infinite Volumes?
A. NFS v1, NFSv2, and NFSv3 only
B. NFSv3, NFSv4.1 and SMB1.0
C. NFSv2, NFSv3, and NFSv4.0 only
D. NFSv3 only
E. NFSv2 and SMB1.0 only
F. All supported NAS and SAN protocols on Data ONTAP
Answer: B
Explanation:
Reference: http://www.globbtv.com/microsite/18/Adjuntos/_TR4078_INFINITEVOLUME_BPG.PDF (page 5, supported configuration)

NEW QUESTION: 3
Which of the following statements regarding the tax treatment of variable annuity contracts is false?
A. An investor who makes a withdrawal prior to having reached the age of 62 ½ will be subject to a 10% penalty on the withdrawal.
B. Earnings on the contributions to a variable annuity are not taxed during the accumulation phase.
C. If an investor opts to receive regular payments of a specific amount -i.e., annuities-part of each payment will be considered repayment of principal and will not be subject to taxation.
D. If an investor opts to make a random, partial, lump sum withdrawal, the entire amount of the withdrawal will be taxed as ordinary income to the investor.
Answer: A
Explanation:
Explanation/Reference:
Explanation: The false statement is that an investor who makes a withdrawal prior to having reached the age of 62 ½ will be subject to a 10% penalty. As long as the investor has reached the age of 59 ½, no penalty will be assessed.

NEW QUESTION: 4
Which of the following variables is covered by IBM Worklight's per-application pricing structure and still considered a single application?
A. Multiple devices
B. All of the above
C. Multiple server installations
D. Multiple developers
Answer: C

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