Plug corporation purchased $100,000 par value bonds of its subsidiary, spark company, on december 31, 20x5, from lemon corporation for $102,800. the 10-year bonds bear a 9 percent coupon rate, and spark originally sold them on january 1, 20x3, to lemon at 95. interest is paid annually on december 31. plug owns 85 percent of the stock of spark.

You decided to charge $100 for your new computer game, but people are not buying it. what could you do to encourage people to buy your game?

In 2015, lori assigned a paid-up whole life insurance policy to an irrevocable life insurance trust (ilit) for the benefit of her three children. the ilit contained a crummey provision for the benefit of each child. at the time of the transfer, the whole life insurance policy was valued at $200,000, and since lori had not made any other taxable gifts during her lifetime, she did not owe any gift tax. lori died in 2016, and the face value of the whole life insurance policy of $2,000,000 was paid to the ilit. regarding this transfer, how much is included in lori’s gross estate at her death?

James sebenius, in his harvard business review article: six habits of merely effective negotiators, identifies six mistakes that negotiators make that keep them from solving the right problem. identify which mistake is being described. the negotiator has neglected to consider the course of action he will take if the proposed deal is not possible.