Over the last several years, tax planning through the use of foreign trusts has attracted a great deal of attention. Certain practitioners have pointed out that employing foreign trusts as a means of deferring income from U.S. taxation has advantages when compared to controlled foreign corporations and passive foreign investment companies. Many nonresidents have also found foreign trusts to be a preferred vehicle for structuring U.S. real estate investments subject to FIRPTA,1 because foreign trusts are taxable as individuals and, as a result, are eligible for lower rates on capital gains.
Limitations on the use of foreign trusts by U.S. citizens and residents have been present in the Code for decades.2 In August, Treasury proposed regulations under Search7RHSearch7RH679 and 684, which provisions affect any creation of or transfer of assets to a foreign trust by a U.S. resident.3 The proposed regulations are extensive and cast an extremely broad net. They raise a number of interesting logistical issues for families with members spread across the globe, who may take up and later relinquish residence in different countries at different times. A U.S. resident in the senior generation of such a family who wishes to undertake gift and estate tax planning by making transfers in trust may find that his U.S. income tax liability with respect to the trust turns on the residence of his descendants (the beneficiaries), over which the trust settlor may have little information and even less control.
This article will review the most significant provisions of the proposed regulations under Search7RHSearch7RH679 and 684, and explore their impact on many common uses of trusts.
In order to understand the impact of Search7RHSearch7RH679 and 684 and the proposed regulations, it is necessary to understand the basic principles of income, gift, and estate taxation of different types of trusts. A brief summary of the rules relevant to this discussion follows.
Under Search7RHSearch7RH671 through 678, a person who transfers property to a trust (a "grantor") and who retains an interest in or certain powers over the trust will be treated (for income tax purposes) as the owner of the portion of the trust to which such interest or powers relate. A trust the assets of which are deemed owned by the grantor (or other person) is known as a grantor trust. If the grantor is a U.S. citizen or resident, the grantor is subject to U.S. income tax on the worldwide income of the trust (or the portion of the trust deemed owned by the grantor). If the trust is not a grantor trust but is a U.S. trust, its worldwide income will be subject to U.S. income tax under the rules governing the income taxation of trusts and their beneficiaries. If the trust is not a grantor trust and is also not a U.S. person (a "foreign nongrantor trust"), the potential exists for some or all of the trust's income to escape U.S. taxation entirely. This is because a foreign trust, like a nonresident alien individual, is subject to U.S. income tax only on its U.S. source income (excluding non real estate capital gains) and any income effectively connected with a U.S. trade or business (or treated as such); it is not subject to U.S. income tax on its foreign source income, or on U.S. source income that is neither effectively connected income nor fixed or determinable annual or periodical ("FDAP") income.
Congress has long been concerned with the potential for the assets of a foreign nongrantor trust to accumulate income on a tax-deferred basis. Section 679, which was enacted in 1976 and amended in 1996, is one of the primary provisions intended to prevent this deferral.
The intent of Search7RH679 is to prevent the income tax deferral that might otherwise arise, as follows. Suppose a foreign trust, FT, invests in U.S. assets that generate the type of income that is not subject to U.S. tax (e.g., non real estate capital gains and portfolio interest) and invests in non-U.S. assets in countries that do not tax interest or dividends. If FT is formed and administered in a country that does not impose tax on such income derived by a resident trust, FT will pay no income tax anywhere in the world. Even though FT's ultimate distribution to its U.S. beneficiaries may be taxable, FT's income can accumulate completely free of tax until that time. Section 679 prevents this tax-free accumulation where there is a transfer of assets to FT by a U.S. person and where FT has one or more U.S. beneficiaries. In such a case, the trust is treated as a grantor trust and the U.S. transferor will be taxable on income attributable to the transferred assets, even if she retains no interest in and receives no distributions from the trust.
Section 684 was enacted in 1997. Sections 1491 through 1494, which were repealed at that time, had previously subjected all asset transfers by a U.S. person to a foreign trust to a 35% excise tax, whether or not the transfer was made with donative intent or was for fair market value.4 The foreign trust could not increase its basis in the assets received from the U.S. transferor by the amount of excise tax paid in connection with the transfer.
Under Search7RH684(a), a transfer to a foreign trust is treated as a taxable disposition (i.e., a sale of the assets transferred to the trust, at fair market value), except to the extent provided in the regulations. Thus, the general rule is that gain (but not loss) is recognized to the extent the fair market value of the asset exceeds its basis in the hands of the transferor at the time of the transfer. Since the trust is deemed to have purchased the asset at its fair market value, the trust's basis in the asset is equal to that value.
Section 684(b) provides that gain is not recognized under Search7RH684(a) to the extent the U.S. transferor is considered to be the owner of the trust under the grantor trust rules, including Search7RH679. Section 684(c) provides that if a U.S. trust becomes a foreign trust (for example, by the replacement of the U.S. trustee with a foreign trustee), the trust assets are considered to be transferred to a foreign trust and gain must be recognized under Search7RH684(a).
U.S. citizens and those U.S. residents who are domiciled in the United States are subject to the same rules.5 All worldwide assets of U.S. citizens or domiciliaries are included in their estates and subject to full U.S. estate and gift tax. Similarly, the basis of any such asset in the hands of the person who acquires it from the decedent is determined under Search7RH1014. Section 1014 provides that the basis of property in the hands of a person acquiring it from a decedent, or to whom the property passed from a decedent, is the fair market value of the property at the date of the decedent's death.
Individuals who are not U.S. citizens or domiciliaries 6 (referred to herein as nonresidents) are subject to a different set of rules. Under Search7RHSearch7RH2101 and 2106, estate tax is imposed only on the portion of an alien nondomiciliary's gross estate that consists of property within the United States. This generally includes real and tangible personal property located in the United States as well as shares of domestic corporations and debt obligations of U.S. persons. Under Search7RH2501(a)(2), the gift tax applies even more narrowly to alien nondomiciliaries, because it does not apply to the transfer of intangible property at all.
It is important to keep in mind that the definition of U.S. resident for estate and gift tax purposes, by including only U.S. citizens and domiciliaries, is far narrower than the definition of U.S. resident for income tax purposes. The income tax definition, which is incorporated into both Search7RHSearch7RH679 and 684, is contained in Search7RH7701(a)(30) and includes resident aliens under Search7RH7701(b). Resident aliens include lawful permanent residents (commonly referred to as "green card holders") and other non-U.S. citizens who are U.S. residents based on the number of days they are present in the United States in any particular year.7 Thus, many non-U.S. domiciliaries, not generally subject to U.S. estate and gift tax, are nevertheless U.S. residents for income tax purposes and therefore subject to the provisions of Search7RHSearch7RH679 and 684.
Section 679 applies in the event of the following: (1) a U.S. transferor,8 (2) transfers property, (3) to a foreign trust,9 (4) that has one or more U.S. beneficiaries. The recently proposed regulations are expansive in their interpretation of Search7RH679, particularly with respect to the types of transfers that are included within its scope and the definition of "U.S. beneficiary."
Under the proposed regulations, various situations are characterized as indirect transfers and are thereby brought within the scope of Search7RH679.
(D) The intermediary timely complied with the reporting requirements of Search7RH6048, if applicable.
Absent satisfaction of all of the foregoing requirements, the intermediary will be treated as the agent of the U.S. transferor and the property in question will be treated, for purposes of Search7RH679, as having been transferred to the foreign trust by the U.S. transferor.
Two examples of this indirect transfer rule that are provided in the proposed Search7RH679 regulations are not very instructive. The first example involves an unidentified intermediary and a stated intention to avoid Search7RH679.11 The second example involves an intermediary who was an uncle of the beneficiary and concludes that the U.S. transferor could not establish that the intermediary acted independently.12 Because no other facts are provided, it is not clear under what circumstances it could be established that the uncle (or other intermediary) acted independently.
An interesting aspect of the indirect transfer rules of the proposed Search7RH679 regulations is that they are taken almost verbatim from Treasury regulations adopted in 1999 under Search7RH643. Regs. Search7RH1.643(h)-1 provides that, under certain circumstances, a distribution from a foreign trust to a foreign person who then makes a gratuitous transfer to a U.S. person will be recharacterized as a transfer by the foreign trust to the U.S. person.13 However, although the indirect transfer rules under the two sets of regulations are essentially the same, the examples illustrating the family member intermediary issue are quite different.
Two examples in the Search7RH643 regulations involve a grandparent and a child who are non-U.S. residents and a grandchild who is a U.S. resident. Under these examples, the grandparent creates and funds a foreign trust. The trust later transfers property to the child, who, in turn, transfers property to her child, the grandchild of the trust's creator. In one example, the regulation concludes that the U.S. person (i.e., the grandchild) is unable to demonstrate that her parent acted independently from her grandparent, with the effect that the U.S. grandchild is treated as receiving the property in question as a distribution from the trust.14 The other example, in which it was held that the parent acted independently, includes facts that the parent had previously made equivalent gifts to her child (the grandchild of the trust settlor) from her own assets and had income far in excess of the amounts given to the grandchild.15 It is not clear why the example in the Search7RH679 regulation involves an uncle and not grandparents, or why no example is provided under the Search7RH679 regulation (as examples are provided under the Search7RH643 regulation) with facts to indicate the types of circumstances under which an intermediary will be held to have acted independently.
Any difference in the application of the indirect transfer rules can be important because the provisions of Search7RHSearch7RH643(h) and 679 apply in similar situations and the form of the transaction will largely govern which rules apply. Thus, if a grandparent who is a U.S. person transfers property outright to his non-U.S. resident child, who then funds a foreign trust for her U.S. resident child (the grandchild of the U.S. transferor), Search7RH679 would apply. Alternatively, if the U.S. resident grandparent funds a trust for the benefit of his non-U.S. resident child, who then makes outright gifts to the grandchild, Search7RH643 would apply.
A constructive transfer may also occur when a U.S. person guarantees a foreign trust's debt. Under Prop. Regs. Search7RH1.679-3(e), if a foreign trust borrows money or other property from an unrelated lender and a U.S. person related to the trust guarantees that debt, the U.S. guarantor is treated for purposes of Search7RH679 as a U.S. transferor who has made a transfer to the trust (and therefore is deemed to own the applicable portion of the trust). In such a case, a special rule applies to repayments of principal with respect to the guaranteed loan: "payments of principal to the lender by the foreign trust are taken into account on and after the date of the payment in determining the portion of the trust attributable to the property deemed transferred by the U.S. guarantor." 18 Some fairly elaborate accounting may be required in order for the trust and the U.S. guarantor to track the portion of the trust that is subject to Search7RH679 (and the income attributable to that portion, which must be reported by the U.S. guarantor).
Who is a U.S. Beneficiary?
A trust is treated as having a U.S. beneficiary for a taxable year unless (i) under the terms of the trust instrument, no part of the income or corpus of the trust may be paid or accumulated during the year to or for the benefit of a U.S. person, and (ii) if the trust were terminated at any time during the taxable year, no part of the income or corpus of the trust could be paid to or for the benefit of a U.S. person.19 The determination of whether a trust has a U.S. beneficiary is made on a year-by-year basis.
The regulations take an extremely expansive view regarding the possibility that trust income or assets could be distributed to or accumulated for the benefit of a U.S. person. This determination is made without regard to whether income or principal of the trust is actually distributed to a U.S. person during the year and without regard to whether a U.S. person's interest in the trust is contingent on a future event. Thus, whenever the possibility exists for the distribution of a trust's current income, accumulated income, or principal to a U.S. resident, all assets of the trust that are attributable to property transferred to the trust by a U.S. transferor will be treated as owned by the U.S. transferor, notwithstanding the likelihood that all or most of the trust's income or principal will be distributed to non-U.S. resident beneficiaries.
Under the expansive scope of the regulations, it is not sufficient, to avoid the application of 679, for a trust instrument to provide that distributions will not be made to any U.S. person. Prop. Regs. Search7RH1.679-2(a)(2)(iii), Example 13, describes a trust for a potential beneficiary, B, who is a U.S. resident. The trust instrument prohibits distributions to B as long as he remains a U.S. resident. Even though B might never be entitled to receive distributions because he may never cease to be a U.S. resident, the possibility that B might later become a nonresident and then be entitled to receive distributions is sufficient to cause the trust to be treated as having a U.S. beneficiary. Thus, in order to escape the reach of Search7RH679, the trust instrument must permanently disqualify B and anyone else who is a U.S. resident from being entitled to receive distributions of trust income or corpus that accumulated during the period that such beneficiary was a U.S. resident.
These rules do not apply in the event a non-U.S. beneficiary first becomes a U.S. resident more than five years after the U.S. transferor's transfer to the trust. The five year exception is applied extremely narrowly, however. An example in the regulations indicates that the first time the U.S. beneficiary becomes a U.S. resident means the first time ever. If the beneficiary was previously a U.S. resident during any period, apparently without regard to how many years ago such prior U.S. residency occurred, the benefit of the five year rule is lost.
Changes in beneficiary status from that of a U.S. resident to that of a non-U.S. resident may take the trust outside the scope of Search7RH679, but with potential adverse tax consequences under Search7RH684, as discussed below.
Some contingencies are considered sufficiently unlikely to occur that they are not counted for purposes of determining whether a trust has a U.S. beneficiary. A person who is not named as a beneficiary and who is not a member of a class of beneficiaries under the trust instrument is not taken into account if the U.S. transferor is able to demonstrate to the satisfaction of the Commissioner that the possibility of a U.S. person becoming a beneficiary "is so remote as to be negligible." 25 Two examples illustrating "negligible contingencies" are provided. In one example, the primary beneficiary of the trust is the settlor's uncle and the contingent beneficiaries are the settlor's children. The trust terminates on the death of the settlor and the children will receive trust assets at that time if the settlor's uncle does not survive.26 Given the generations of the various parties in this example, the example strongly implies that the settlor expects that the uncle will die before the settlor and the assets in the foreign trust will accumulate for the benefit of the settlor's children. Consequently, the finding that the contingency is not negligible is perhaps not surprising. The second example sets forth a situation involving intestate succession where the possible U.S. beneficiary is a cousin of the settlor who could only receive a trust distribution if the settlor's three nonresident grandchildren predecease their mother.27 Based on these examples, it is likely that a U.S. resident parent with both resident and nonresident children could not avoid Search7RH679 by establishing a separate foreign trust for his nonresident child, if the trust provides that upon the death of the nonresident child, the trust assets may be distributed to the remaining children of the settlor.
The proposed Search7RH679 regulations will have serious consequences for a common fact pattern involving families with U.S. residents in the senior generation and descendants that include both U.S. and non-U.S. residents. If a settlor (senior generation member resident in the United States) establishes a foreign trust, FT, for his descendants at a time when all of them are non-U.S. residents, Search7RH679 will not apply. (Section 684 may apply, however, to cause a gain recognition event, as discussed further below.) If one of FT's non-U.S. resident beneficiaries becomes a U.S. resident within five years of the creation of FT, Search7RH679 will apply from the year in which the beneficiary becomes a U.S. resident. An amount equal to the trust's undistributed net income will be taxable to the settlor in that year (and an interest charge will be imposed on such amount) and the entire income of the trust will thereafter be taxable to the settlor under Search7RH679.
A resident alien parent with resident and nonresident children may consider setting up two sets of trusts, one for the U.S. resident child and issue and the other for the non-U.S. resident child and issue. Ordinarily such trusts would provide that if a child dies without surviving issue, the sibling of the beneficiary will become a beneficiary. It would appear that such a provision would not satisfy the remote contingency exception described above. Providing for disposition to the settlor's heirs at law, in such event, may satisfy the remote contingency rule, although the example described above suggests that this result may depend on the age of the nonresident child and whether she has any descendants.
The proposed regulations make it advisable to set up a separate trust for each child or even for each grandchild. Under the proposed regulations, if a foreign trust is settled exclusively for nonresident beneficiaries and within five years thereafter one of the beneficiaries becomes U.S. resident, the U.S. transferor is taxable in that year on the trust's undistributed net income and is subject to an interest charge, as described above. The likelihood of such an event greatly increases with the number of potential beneficiaries, as does the amount of potential income, because a trust for multiple beneficiaries is likely to be larger than a trust for a single beneficiary. Separate trusts for each adult child and each adult or adolescent grandchild protect the settlor from the decision of any one descendant. Multiple separate trusts can be established under a single trust instrument. However, care must be taken to maintain separate records for each trust, particularly if some of the trusts will not file U.S. tax returns. In addition, all filings under Search7RH6048 must be clear that there are multiple trusts.
The proposed regulations make it more difficult to engage in multi-generational planning, because including grandchildren as potential beneficiaries subjects the trust to the risk of their change of residence. It may be preferable simply to name nonresident children as beneficiaries and to have those beneficiaries set up separate trusts for their children. It is possible that the proposed regulations may be read to conclude even in that case where separate trusts are established that the possibility of distributions to the U.S. resident grandchildren is sufficient to cause Search7RH679 to apply. Depending upon the age and health of the non-U.S. resident beneficiaries, it may be possible simply to provide that upon the death of the named non-U.S. beneficiaries all trust assets will be contributed to charity. Care can be taken to insure that all intended distributions to the nonresident beneficiaries are made prior to their deaths, with sufficient time for such beneficiaries to set up their own trusts for their descendants.
Congress was concerned that taxpayers could use the fair market value exception to avoid the application of Search7RH679 by transferring property to a foreign trust in exchange for the trust's note, which the parties do not in fact intend to be repaid by the trust. Thus, one of the 1996 amendments to Search7RH679 provides that obligations issued by the trust, by any grantor or beneficiary, or by any person related to any grantor or beneficiary, are not taken into account in applying the fair market value exception, except as provided in regulations. Transfers to unrelated foreign trusts are not subject to the qualified obligation rules.
Under the fair market value exception, if a U.S. transferor transfers property to a related foreign trust with a U.S. beneficiary in exchange for a note from the trust that complies with the qualified obligation rules, Search7RH679 does not apply and the trust's assets may grow on a tax-deferred basis.36 Of course, the transfer will be a sale transaction and any gain will be recognized by the transferor. In addition, accumulations inside the trust will be reduced by payments of interest on the note (which will be includible in the income of the U.S. transferor). If the trust's assets are likely to outperform the AFR, however, such a sale for a qualified obligation may be a worthwhile planning technique.
In the event that a trust issues a note to a related U.S. transferor and the note does not constitute a qualified obligation under the rules described above, the U.S. transferor's transfer to the trust will be subject to Search7RH679. In such a case, principal repayments under the nonqualified note will decrease the portion of the trust treated as owned by the U.S. transferor. The proposed regulations provide that each principal payment "is taken into account on and after the date of the payment in determining the portion of the trust attributable to the property transferred.37 This rule is similar to the rule discussed above under the constructive transfer rules. As noted in that discussion, some elaborate accounting may be required in order for a trust and the U.S. transferor that holds the note to be able to track the portion of the trust deemed owned by the note holder under Search7RH679.
Like Search7RH679, Search7RH684 provides rules that significantly limit the use of foreign trusts by U.S. citizens and residents. Section 684 generally treats a transfer to a foreign trust as a taxable disposition of the transferred assets, unless the transferor is treated as the owner of the trust under the grantor trust rules, for example, because the foreign trust has one or more U.S. beneficiaries. Section 684 is also triggered by the change in status of a trust from a U.S. trust to a foreign trust, for example, because the beneficiary changes her status from U.S. resident to non-U.S. resident and, as a result, the trust ceases to be a grantor trust.
Significantly, the proposed Search7RH684 regulations characterize any event which "de-grantorizes" a trust as a transfer subject to Search7RH684. Under Prop. Regs. Search7RH1.684-2(e), if a foreign trust (or any portion thereof) is treated as owned by a U.S. person under the grantor trust rules (for example, because it has a U.S. beneficiary), and then ceases to be treated as owned by such U.S. person under such rules, such U.S. person is treated as having transferred, immediately before the trust ceases to be a grantor trust, the assets of such trust (or portion thereof) to a foreign trust. Accordingly, if a foreign trust which was a grantor trust because of a U.S. resident beneficiary ceases to be a grantor trust because the beneficiary becomes a non-U.S. resident (or dies), gain will be recognized with respect to appreciated assets held by the trust at that time.
Some of the most significant provisions of the proposed Search7RH684 regulations are contained in Prop. Regs. Search7RH1.684-3(c), which addresses transfers at death. The effect of Search7RH684 is particularly significant when planning for the disposition of assets upon the death of a person who is a U.S. resident for income tax purposes but not for estate tax purposes. As noted above, the estates of U.S. citizens and non-U.S. citizens who are U.S. residents for estate tax purposes (i.e., who are U.S. domiciliaries) include the decedents' worldwide assets. The basis of such assets in the hands of the person acquiring them from the decedent is stepped-up under Search7RH1014. By contrast, the estate of a foreign decedent who was not a U.S. domiciliary at the date of death includes only the decedent's U.S. assets.
Although non-U.S. assets held by a non-U.S. citizen who is a non-U.S. domiciliary are exempt from U.S. estate tax, issues arise concerning the basis of the decedent's property in the hands of his heirs and the application of Search7RH684 to the transfer of these assets. Under a longstanding revenue ruling, all assets held by a non-U.S. resident at death receive a basis step-up under Search7RH1014, including property which is not subject to U.S. estate tax.46 Under Search7RH1014(b)(1) through (4), the basis step-up applies to all assets owned by the nonresident directly, through a revocable trust, or through a trust with respect to which the nonresident possessed a general power of appointment which he exercised by Will. Nevertheless, as with decedents who are U.S. citizens and domiciliaries, the basis step-up does not apply to assets that were transferred, within the meaning of the estate tax rules, prior to the decedent's death. Thus, for example, if property is transferred before death to an irrevocable trust with respect to which the decedent does not possess a general power of appointment, the assets do not receive a basis step-up at death.
Since the enactment of Search7RH684, the most significant questions raised concern the impact of that section on transfers upon the death of a person who is a U.S. resident for income tax purposes but not for estate tax purposes. Questions arise in connection with transfers of property to the decedent's estate, transfers to testamentary trusts created under the decedent's Will, and the deemed transfer that occurs upon the death of the deemed owner of assets held in a grantor trust. Resolution of these questions turns upon the interplay between Search7RH684 and the basis step-up rules of Search7RH1014.
For income tax purposes, the termination of grantor trust status is treated as a transfer of the trust's assets by the deemed owner.47 This is the explicit rule in Prop. Regs. Search7RH1.684-2(e). Under this proposed regulation, the death of the U.S. transferor of a Search7RH679 grantor trust results in a deemed transfer by the U.S. transferor (the decedent), immediately before death, to the nongrantor foreign trust that results from the termination of grantor trust status. As confirmed by an example under this provision, the general rule is that the U.S. transferor recognizes gain at the time of the deemed transfer. Because the transfer is deemed to occur before death, Search7RH1014 does not apply; the gain recognized is the excess of fair market value immediately before death over the trust's basis in the assets without benefit of a step-up.48 The example notes that an exception for certain transfers at death may apply under Prop. Regs. Search7RH1.684-3(c) to prevent the gain recognition that otherwise would apply.
(c) Certain transfers at death. The general rule of gain recognition under Search7RH1.684-1 shall not apply to any transfer of property by reason of death of the U.S. transferor if such property is included in the gross estate of the U.S. transferor for Federal estate tax purposes and the basis of the property in the hands of the foreign trust is determined under Search7RH1014(a).
The preamble to the proposed regulations explains that this exception is intended to apply with respect to trusts over which the decedent retained sufficient powers to cause the trust to be included in the decedent's gross estate for estate tax purposes. This would include, for example, a trust that was revocable by the decedent or a trust over which the decedent possessed a general power of appointment. This would not include a trust that was treated as a grantor trust under Search7RH679 because of the presence of one or more U.S. beneficiaries, but was not otherwise a grantor trust.
It is noteworthy that the exception for transfers at death refers to the "U.S. transferor" and requires inclusion of trust assets in the U.S. transferor's gross estate as well as a basis determined under Search7RH1014. U.S. transferors, under these regulations, include persons who are U.S. residents for income tax purposes, but who are non-U.S. domiciliaries, and therefore not U.S. residents for estate tax purposes. The gross estate of the deemed owner of a trust who is a U.S. resident for income tax purposes but not for estate tax purposes will not include any non-U.S. assets held by the trust at his death. Thus, even though Rev. Rul. 84-139 accords the benefit of a basis step-up to such assets under Search7RH1014, gain will be recognized under Search7RH684 if the assets deemed transferred are not included in the deemed transferor's gross estate. Apparently, the drafters of the proposed regulations intend that either assets are subject to estate tax or gain is recognized for income tax purposes.
It is far from clear, however, whether this rule applies to the wide variety of ways that assets may be transferred at death. Significantly, Prop. Regs. Search7RH1.684-1(a) provides for recognition of gain to any U.S. person (U.S. citizen or resident for income tax purposes) who transfers property to a foreign trust "or foreign estate." It is possible to read the proposed regulation as causing a non-U.S. citizen who is a resident for income tax purposes, but not a U.S. domiciliary, to recognize gain under Search7RH684 on all appreciated non-U.S. assets held directly at her death, on the theory that all such assets are transferred at death to a foreign estate. The issue is further complicated because assets need not necessarily end up in an estate. In fact, many civil law countries do not recognize the concept of an estate. The heirs of a decedent are considered to receive the assets directly from the decedent upon her death. Even in countries such as the United States that provide for the creation of an estate on death, the decedent can, by Will, make a specific bequest of assets directly to a named beneficiary. As a result, the application of Search7RH684 to non-U.S. assets held directly by a non-U.S. citizen, non-U.S. domiciliary might differ depending upon whether the assets are located in a civil law country or whether the decedent makes specific bequests in her Will.
The provisions of the Search7RHSearch7RH679 and 684 regulations addressing indirect transfers create substantial uncertainty when attempting to create a rational estate plan for families headed by persons who are resident in the U.S. for income tax purposes and who maintain investments and business interests both inside and outside the United States. For example, assume that a U.S. resident, non-U.S. domiciliary, A, has two children, B and C. B is a U.S. resident who manages the family's U.S. businesses and investments; C lives in country X and manages the family's businesses and investments in that country. Even disregarding tax consequences, a logical estate planning option would involve leaving the U.S. assets to B and the assets in X to C. Ordinarily, however, the relative values of the assets do not correspond to the location of the descendants and it is often the case that the non-U.S. assets represent a larger portion of the family's wealth. Thus, the owner of these assets would likely want the non-U.S. resident child to share the non-U.S. wealth with his U.S. resident sibling. If the settlor wished to equalize the inheritance between the two children, some of the foreign assets would need to be transferred to the U.S. resident child.
A transfer of non-U.S. assets to a foreign trust in which B is a potential beneficiary would be a grantor trust under Search7RH679 during A's lifetime. Upon the death of A, the trust would no longer be a grantor trust. Since non-U.S. assets are not includible in the U.S. estate of a U.S. resident who is not a U.S. citizen or domiciliary, gain would be recognized under the proposed Search7RH684 regulations at that time.
If A instead, were to divide his assets and place some of the non-U.S. assets in a separate foreign trust for C to which B is not a potential beneficiary, that trust would not be a grantor trust under Search7RH679 but the transfer would be taxable under Search7RH684.
Assuming that A is willing during his lifetime to be taxable on all the income from his assets, another possibility is for A to transfer non-U.S. assets to a revocable U.S. trust and provide by Will that the trust is not to be included in the decedent's estate. Upon A's death, Search7RH684 would not apply since there has been no transfer to a foreign trust or to a foreign estate and the assets should receive a basis step-up under Rev. Rul. 84-139. After A's death, because there is no longer any unrecognized gain (because of the basis step-up) in the assets held in the U.S. trust, the trust could then migrate outside the U.S. without any gain recognition, notwithstanding Search7RH684.
If A transfers non-U.S. assets outright to C (the non-U.S. resident child) during his lifetime or by specific bequest in his Will (including by operation of law in civil law countries), Search7RH684 would not apply. If, thereafter, C transfers certain assets to a foreign trust for the benefit of his sibling B (the U.S. resident child) or B's descendants, the IRS may seek to argue that the transfer by C to a trust for B is an indirect transfer from A to B. It would appear that the greater the length of time between A's transfer to C and C's transfer to the trust for B, the better the defense against this argument. Other distinctions between the assets transferred would also be helpful in countering this argument. It also appears that the indirect transfer argument would be more difficult if the transfer occurs after A's death.
In many respects, the proposed regulations appear to overreach and are likely to be subject to substantial commentary and criticism. Nevertheless, it will be impossible to prepare an estate plan for a U.S. resident nondomiciliary without careful consideration of their effects.
1 The Foreign Investment in Real Property Tax Act ("FIRPTA") enacted Search7RH897, which treats gain or loss realized by a nonresident alien individual or foreign corporation from the disposition of a U.S. real property interest as if it were realized in connection with a trade or business in the United States.
2 In addition to Search7RHSearch7RH679 and 684, Search7RH668 provides for an interest charge on accumulation distributions received from foreign trusts, Search7RH643(h) provides rules for indirect distributions by foreign trusts, and Search7RH643(i) provides that certain loans from foreign trusts may be recharacterized as distributions. In addition Search7RH6048 requires extensive reporting requirements for foreign trusts as well as U.S. persons who make transfers to or receive transfers from foreign trusts.
3 REG-209038-89, 65 Fed. Reg. 48185 (8/7/00), and REG-108522-00, 65 Fed. Reg. 48198 (8/7/00). The regulations are proposed to be effective generally with respect to transfers after August 7, 2000. Prop. Regs. Search7RH1.679-7.
4 Section 1057, which was also repealed in 1997, permitted the taxpayer, in lieu of paying the excise tax, to treat the transfer to a foreign trust as a sale for fair market value.
5 Search7RH2001(a). A person acquires a U.S. domicile, for this purpose, by living in the U.S., for even a brief period of time, with no definite intention of later removing therefrom. Regs. Search7RH20.01(b)(1).
6 Although the Code refers to decedents who are not citizens of the United States, Regs. Search7RH20.0-1(b)(2) defines a "resident" decedent to include a decedent "who, at the time of his death, had his domicile in the United States."
7 Under the "substantial presence" test, an individual is a U.S. resident in a particular calendar year if (i) the individual is present during such year on at least 31 days and (ii) the sum of the number of days the individual was present in the U.S. in the current year and the two preceding calendar years equals or exceeds 183 days, counting each day in the current year as one day, each day in the first preceding year as 1/3 of one day, and each day in the second preceding year as 1/6 of one day. Search7RH7701(b)(3).
8 This includes U.S. citizens, non-U.S. citizens who are U.S. residents, domestic corporations and partnerships, estates other than foreign estates, and U.S. trusts.
9 As noted under the discussion of the Search7RH684 regulations below, the definition of "foreign trust" is extremely broad and can include a trust with neither a foreign grantor nor a foreign beneficiary.
10 Persons "related" to the U.S. transferor for this purpose include his or her brothers and sisters, ancestors, lineal descendants, and the spouses of any of the foregoing persons. Also "related" are corporations and partnerships in which the U.S. transferor (or one or more family members) owns at least 10%, and other trusts of which the U.S. transferor is the settlor. Prop. Regs. Search7RH1.679-3(c)(4) which incorporates, with certain modifications, Search7RHSearch7RH267 and 707(b).
11 Prop. Regs Search7RH1.679-3(c)(5), Ex. 1.
12 Prop. Regs. Search7RH1.679-3(c)(5), Ex. 2.
13 Such recharacterization will cause the U.S. person to be taxable on the receipt of the distribution to the extent the distribution is made from current or accumulated income of the trust. Search7RHSearch7RH662, 665, and 668.
14 Regs. Search7RH1.643(h)-1(g), Ex. 2.
15 Regs. Search7RH1.643(h)-1(g), Ex. 3.
16 Prop. Regs. Search7RH1.679-3(c)(5), Exs. 3, 4.
17 Prop. Regs. Search7RH1.679-3(d)(2), Exs. 1, 2.
19 Under certain attribution rules, amounts paid to or accumulated for the benefit of a controlled foreign corporation, a foreign partnership with a U.S. partner, or a foreign trust or estate which has a U.S. beneficiary are treated as paid to or accumulated for the benefit of a U.S. person. Prop. Regs. Search7RH1.679-2(b)(1).
20 Prop. Regs. Search7RH1.679-2(a)(2)(iii), Exs. 2, 3, 4, 5.
21 Id. Exs. 9, 10, 11.
23 Very generally, this is the trust's "distributable net income" in excess of amounts distributed to beneficiaries. Section 665(a) provides detailed rules regarding the computation of undistributed net income.
24 Section 668 imposes an interest equivalent charge on accumulation distributions from foreign trusts.
26 Prop. Regs. Search7RH1.679-2(a)(2)(iii), Ex. 8.
27 Prop. Regs. Search7RH1.679-2(a)(2)(iii), Ex. 7.
28 Prop. Regs. Search7RH1.679-5(c), Ex. 2.
30 As noted above, separate trusts and subtrusts can be created under a single trust instrument.
32 These rules were originally set forth in Notice 97-34, 1997-2 C.B. 422.
34 For example, the AFR for a five-year obligation issued in December 2000 is 5.87%, compounded annually.
35 Prop. Regs. Search7RH1.679-4(d). The annual report on the status of the note is to be made on Form 3520.
36 Special rules apply in the event an obligation that initially constitutes a qualified obligation ceases to qualify, or is renegotiated. Prop. Regs. Search7RH1.679-4(d)(3), (4), (5).
38 This test is referred to as the "court test." Regs. Search7RH301.7701-7(c) provides a safe harbor under which the court test will be deemed to be satisfied if (i) the trust instrument does not direct that the trust be administered outside the United States; (ii) the trust is in fact administered exclusively in the United States; and (iii) the trust is not subject to an automatic migration provision (a provision which purports to cause the trust to migrate from the United States if a U.S. court attempts to assert jurisdiction or otherwise supervise the administration of the trust).
39 This test is referred to as the "control test." Under Regs. Search7RH301.7701-7(d), "substantial decisions" means those decisions that persons are authorized or required to make under the trust instrument and applicable law and that are not ministerial. Examples of substantial decisions include whether or when to distribute income or corpus, the amount of any distributions, the selection of any beneficiary, whether a receipt is allocable to income or principal, and whether to remove, add, or replace a trustee.
40 Prop. Regs. Search7RH1.684-4(c). Under Regs. Search7RH301.7701-7(d)(2), an inadvertent change in the trust's status that is caused by the death, incapacity, resignation, change in residency or other change with respect to a person who has the power to make a substantial decision of the trust, if corrected within 12 months (or extended period with permission of the IRS) will not cause the trust to be treated as a foreign trust.
41 Prop. Regs. Search7RH1.684-2(b), regarding indirect transfers, imports the rules of Prop. Regs. Search7RH1.679-3(c). Prop. Regs. Search7RH1.684-2(c), regarding constructive transfers, imports the rules of Prop. Regs. Search7RH1.679-3(d).
42 Prop. Regs. Search7RH1.684-2(d)(2), Exs. 1, 2.
43 Prop. Regs. Search7RH1.684-1(d), Ex. 2.
44 Prop. Regs. Search7RH1.684-1(d), Exs. 4, 5. These provisions, if they become final, will be interesting to taxpayers with expiring net operating losses.
45 Prop. Regs. Search7RH1.684-3(b), (d), (e).
46 Rev. Rul. 84-139, 1984-2 C.B. 168.
47 Regs. Search7RH1.1001-2(c), Ex. 5.
48 Prop. Regs. Search7RH1.684-2(e), Ex. 2.
49 Prop. Regs. Search7RH1.684-3(f), Ex. 2.
50 Prop. Regs. Search7RH1.684-3(f), Ex. 3.1 Except as otherwise noted, all section references are to the Internal Revenue Code of 1986, as amended (the "Code"), and the regulations thereunder."
Except as otherwise noted, all section references are to the Internal Revenue Code of 1986, as amended (the "Code"), and the regulations thereunder.


Opening in 1996 and remodeled between 2012 and 2016, this stadium has hosted more than 11 million fans in its history.
There is a large on site parking lot and other large lots available across the street. Parking should not be a problem here if you choose to drive.
The 6 bus at the corner of Scott and Main St or the 14, 16, 74, and 101 at the corner of Michigan and South Park Ave are the closest bus stops. Please visit the NFTA site to plan your trip.
Take the train to the Erie Canal Harbor Station. Please visit the NFTA site to plan your trip.
Buffalo does have taxi service, but there may not be many options after the game. It's probably recommended that you drive or take public transportation.


text:
COVID-19 Case Tracker
We're Open Kansas City
Quick links... Coronavirus Home COVID-19 Case Tracker We're Open Kansas City
Missouri governor's wife, Teresa, tests positive for COVID-19
Teresa Parson
By: Tod Palmer
KANSAS CITY, Mo. — Missouri Gov. Mike Parson's wife has tested positive for COVID-19, the governor's office confirmed Wednesday afternoon.
Parson's office said a rapid COVID-19 test performed on Teresa Parson, the first lady of Missouri, came back positive.
She is showing mild symptoms while awaiting the results of a PCR nasal-swab test to confirm the diagnosis and is said to be "doing well," according to an earlier report from KY3.
Gov. Parson also is awaiting test results and his office is planning to release additional information later Wednesday.
Teresa made several appearances recently with the governor, including at least two on Tuesday.
Neither Teresa nor the governor wore masks when posing for a photo above the 19th hole at a new Lake of the Ozarks golf course Tuesday afternoon.
Thank you to Johnny Morris for his continued commitment and investment in Missouri. Incredible course showcasing the beauty of the Ozarks and the great state of Missouri! pic.twitter.com/qnseljOSl8
— Governor Mike Parson (@GovParsonMO) September 22, 2020
The course was designed by Tiger Woods, who staged the Payne's Valley Cup on Tuesday at the new course with fellow PGA pros Rory McIlroy, Justin Thomas and Justin Rose.
Teresa also appeared with Gov. Parson on Tuesday at the Lincoln University Cooperative Extension Outreach Center in Charleston, Missouri.
Stopped by the Lincoln University Cooperative Extension Outreach Center in Charleston, which has been a distribution point for the USDA Farmers to Families Food Box Program.
This group has been a lifeline for many families. Thank you for all you do for Missourians in need! pic.twitter.com/QXNqqDiWE2
More details are expected to be released Wednesday afternoon, but Teresa is quarantining at the Parson family home in Bolivar, according to KY3.
Gov. Parson, who is reportedly is awaiting his own test results in Jefferson City, has canceled his remaining public appearances this week.
He had planned to take part in a ceremonial signing of a crime bill at 3 p.m. on Wednesday at the St. Louis Fraternal Order of Police Lodge.
The Parsons also were scheduled to get their flu vaccinations at 9 a.m. on Friday at the Missouri State Capitol.

redpajama_set_name: RedPajamaCommonCrawl


text:
Following ships of the Indian Navy have been named Brahmaputra:

INS Brahmaputra (F31) (1957) was a Type 41,  ordered for the Royal Navy as HMS Panther but transferred to India and renamed Brahmaputra before launching in 1957, commissioned in 1958. She was scrapped in 1986
INS Brahmaputra (F31) (1994) is a  commissioned in 2000

Indian Navy ship names

redpajama_set_name: RedPajamaWikipedia


"You know what they say: When in doubt, go to a winery. They say that, right? Because they should. The thing is, wineries are never a bad idea—sunny days, rainy days, summer days, winter days, vacation days, staycation days, you name it, there's never a bad time to have a good time.
To read the full article on the best winery in every state, Click Here.


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By Lake or By Land-Lake Powell Is a Hiker's Paradise
Just a short distance from Lake Powell Wahweap Marina you'll find some of the best trails you've ever hiked—surrounded by gorgeous scenery and affording stunning views of Lake Powell. Some are great for adventurers of all ages—while others are best enjoyed following the lead of a local guide.
South Lake - By Boat
South Lake - By Land
Navajo Canyon (East of Wahweap Marina)
Difficulty - Easy
Navajo Canyon is the longest side canyon on Lake Powell that is not a river arm. A narrow riverine canyon, it offers hikes that are up to 12 miles round trip. Be sure to explore Choal Falls while you're there. The mouth is near Buoy 10 in Arizona and kayaking is the best way to access the canyon's hikes. Keep your eyes open – you may see horses along the flat streambed.
Rainbow Bridge (North East of Wahweap Marina)
Rainbow Bridge is said to be the largest known natural bridge in the world. It is an imposing site, well worth the effort required to see it. Native Americans consider the bridge sacred and it is easy to understand why. It's a beautiful rainbow frozen in stone. Access to the bridge was very difficult through most of its history, requiring long backpacks through rugged canyons. But now Lake Powell's waters extend up close to the bridge, making it relative easy to hike up to the impressive rock span. You can take a private boat to the bridge, or hop on a tour boat out of Wahweap Marina.
Mouth of Forbidding Canyon, leading to Rainbow Bridge, is located in an arm of Forbidding Canyon, about 50 miles up lake from the Glen Canyon Dam. That's a long boat ride so be sure to have plenty of fuel and supplies. (The closest fuel is at Dangling Rope.) Courtesy docks at high water extends right up under Rainbow Bridge. But normally the water ends 1-2 miles below. Courtesy docks have been set up about 2 miles from the bridge. An easy trail extends from the docks to Rainbow bridge.
More Details at NationaParkService.com
Labyrinth Canyon (North East of Wahweap Marina)
Located on Padre Bay, Labyrinth Canyon takes a winding path to the south. The bottom slot is sandy and both sides of the canyon can be touched when you extend your arms. The canyon narrows toward the end, culminating in a beautiful sandy beach that's perfect for swimming.
West Canyon (North East of Wahweap Marina)
Difficulty - Strenuous
West Canyon is a beautiful slot canyon that combines boating and hiking. Located about 25 miles up lake from Glen Canyon dam, this hike is best accessed from Wahweap Marina. Boat as far as you can up the West Canyon before securing your craft. The slot soon narrows and a stream spreads across its floor. This hike requires you scramble up small waterfalls and wade or swim through various pools of water. The West Canyon hike is challenging but not technical. The canyon becomes more difficult as you get up high, becoming technical on the upper end. You just hike as far as you feel comfortable and then return the way you came in.
Cha Canyon (North East of Wahweap Marina)
Difficulty – Moderate
Cha Canyon is a scenic, narrow canyon located in one of the more remote regions on Lake Powell. A small stream flows through the canyon, allowing vegetation and plant life to flourish. Narrow slots, waterfalls and interesting Ute Indian rock art make this a unique hike.
The mouth of Cha Canyon is located 11 miles up the San Juan arm of Lake Powell. That is a long way from any marina so carry plenty of fuel and supplies. The San Juan arm of the lake is roughly halfway between Bullfrog and Wahweap. The closest fuel is at Dangling Rope, which is closer to Wahweap.
Glen Canyon Dam Overlook
From Hwy 89, turn west on Scenic View Drive, 1.5 miles (2.4 km) south of Carl Hayden Visitor Center. Take the first road to the right, and park in the parking area at the end of the road. Walk down stairs and over sandstone.
More Details at National Park Services website.
Difficulty - Easy to Moderate
Turn off is one-quarter mile (.4km) east of Glen Canyon Bridge (the opposite side from Carl Hayden Visitor Center) on Hwy 89. Trailhead parking is 500 yards (455m) off of Hwy 89. This hike leads you to a luxuriant Hanging Garden on the mesa top high above the Colorado River and Lake Powell.
More details at National Park Service website.
Horseshoe Bend Trail
Approximately 5 miles south of the Carl Hayden Visitor Center on U.S. Hwy 89, just south of highway marker 545, turn west on the dirt road, which ascends the small hill. Drive a short distance west on the dirt road and park at the base of the hill. Climb up and down sandy hill and across a gentle sandstone incline.
Difficulty - Moderate
Antelope Canyon is one of the most famous and most photographed canyons on earth. You see it on magazine covers, posters and coffee table books. It is beautiful - you gasp with wonder when you see sunlight dancing on the canyon's sculpted walls. Most people enter the canyon because they want to take photographs. You don't really hike through it, you position and shoot your camera for incredible pictures. The canyon is located on Navajo Nation land and a Navajo-licensed guide must accompany you.
Antelope Point
Just a short distance from Page on highway 98, turn onto the Antelope Point road. Though lacking in developed trails, Antelope Point offers opportunity for exploration. Take a walk-a-bout through slick rock formations west of the parking near the launch ramp. Perhaps you will discover a perfect spot to enjoy the lake and take a swim.
The Chains
Just east of the Glen Canyon Dam, take a dirt road heading north off of highway 89. Lake shore access is possible depending on current lake elevation. Please note: the lake is very deep at this location and good swimming skills are required. Take a walk-a-bout north of the parking lot for a self-guided adventure through slick rock sand formations.
Bucktank Draw and Birthday Arch
Located off Utah Highway 89 at mile marker 9¾ or 17.3 miles from Carl Hayden Visitor Center, this pleasantly simple, easy-to-moderate hike in a sandy and partial bedrock sandstone draw leads you south to a box canyon, a large arch, and a small sized slot canyon. Park your car on the south side of Hwy 89 just at the west end of the metal railing and head down the sandy slope through the gate into the draw. The arch is located approximately 1.5 miles from the road snuggled in along the western cliffs.
Wiregrass Canyon
Difficulty – Moderate Effort
From Page, drive north on Hwy 89 approximately 12 miles (19 km) to Big Water, Utah. Between mileposts 7 and 8 (at the Big Water Visitor's Center), turn right (away from the VC). Turn right again 0.3 miles (0.5 km) from the junction of Hwy 89 - there is a sign at this intersection that reads "Glen Canyon Nation Recreation Area – State Highway 12". Drive 4.6 miles (7.5 km) to "Wiregrass Canyon Back Country Use Area." Park in the pullout provided.
Cottonwood Road
Difficulty - Easy to Moderate to Difficult
Twenty-seven miles north of Carl Hayden Visitor Center, near milepost 18 on Hwy 89, the Cottonwood Road winds 46 miles north through the Grand Staircase-Escalante National Monument to Cannonville, Utah, connecting with Hwy 12. Traveling north, the road crosses through diverse scenery: The badlands that look like moonscape, by the Paria River with cottonwood trees, up and over the Cockscomb, the stone monuments of Grosvenor Arch and Kodachrome Basin State Park, eventually leading to Hwy 12.
Paria Rimrocks - Toadstool Trail
Explore the Paria Rimrocks on this moderate 1.5 mile round trip hike leading to hoodoos and balanced rocks. Drive north on highway 89 from the Glen Canyon Dam. Turn into the dirt parking area on the right just past Utah mile marker 19. Slip through the hikers-gate, sign the register, and head up the wash. When you think you are at the end, guess again; scramble up the trail obstacle and find your way to the hoodoo garden.
Pareah Townsite
Paria Movie Set, Pahreah Cemetery, and Pahreah Town Site are located 5 miles off of Utah Highway 89 at approximately mile marker 30.5 or about 39 miles from the Carl Hayden Visitor Center. A five-mile dirt road leads you to the structures and artifacts that tell the story of many former inhabitants who settled or visited the area; and of a once ideal Hollywood movie set for some of our most memorable western films.
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text:
International Journal of Chemical Engineering
Indexed in Web of Science
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Gas-Solid Reaction Properties of Fluorine Compounds and Solid Adsorbents for Off-Gas Treatment from Semiconductor Facility
Shinji Yasui,1 Tadashi Shojo,2 Goichi Inoue,2 Kunihiko Koike,2 Akihiro Takeuchi,3 and Yoshio Iwasa3
1Nagoya Institute of Technology, Gokiso-cho, Showa-ku, Nagoya 466-8555, Japan
2Iwatani Corporation, 4-5-1 Katsube, Moriyama-shi, Shiga 524-0041, Japan
3Chubu Electric Power Co., Inc., 20-1 Kitasekiyama, Odaka-cho, Midori-ku, Nagoya 459-8522, Japan
Received 23 March 2012; Accepted 19 June 2012
Academic Editor: Annabelle Couvert
Copyright © 2012 Shinji Yasui et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
We have been developing a new dry-type off-gas treatment system for recycling fluorine from perfluoro compounds present in off-gases from the semiconductor industry. The feature of this system is to adsorb the fluorine compounds in the exhaust gases from the decomposition furnace by using two types of solid adsorbents: the calcium carbonate in the upper layer adsorbs HF and converts it to CaF2, and the sodium bicarbonate in the lower layer adsorbs HF and SiF4 and converts them to Na2SiF6. This paper describes the fluorine compound adsorption properties of both the solid adsorbents—calcium carbonate and the sodium compound—for the optimal design of the fixation furnace. An analysis of the gas-solid reaction rate was performed from the experimental results of the breakthrough curve by using a fixed-bed reaction model, and the reaction rate constants and adsorption capacity were obtained for achieving an optimal process design.
Fluorocarbons and perfluoro compounds (PFCs) contribute to global warming and are used in large quantities in the semiconductor industry, which must reduce the emission of these gases to the atmosphere in order to achieve the requirements of the Kyoto Protocol. In the semiconductor industry, voluntary reduction goals for PFCs were set at the World Semiconductor Council held in April 1999 and ongoing reduction efforts have been made. However, since hydrofluorocarbons (HFCs) and PFCs are used in critical processes, including chamber cleaning and etching during the manufacturing of semiconductors such as LCDs and solar panels, the consumption of these chemicals increases every year. Therefore, in spite of the reduction efforts, the emission of fluorocarbons and PFCs has increased in recent years.
The technology for the treatment of PFCs, which has been supplied in the semiconductor industries as an inexpensive process, is a combination of combustion to decompose PFCs into acid components such as HF and scrubbing to neutralize the acid components [1]. However, because the combustion method has a low decomposition ratio and the treatment of the resultant wastewater has a high energy load, a new dry treatment technology is desirable. Consequently, we are developing a new dry-type treatment technology for PFCs that consists of an electric furnace for decomposition of the PFCs and a dry-fixation furnace for adsorption of the acid components, which enables fluorine recycling. Fluorine is a precious resource for Japan, which imports most of its fluorine from China or Mexico [2]. This paper describes the details of the treatment process, the gas-solid reaction properties of fluorine compounds, and solid adsorbents in the dry-fixation furnace of the fluorine recycling system.
2. Dry-Type Treatment System
The processing flow of the treatment system being developed is shown in Figure 1. The treatment system is divided into three parts. In the semiconductor industry, silane (SiH4) is used for Si deposition, and NF3 is mainly used as the chamber-cleaning gas. These gases are used alternately in the chamber; that is, the exhaust gases from the process chamber include SiH4, NF3, and SiF4 diluted with N2 through the vacuum pump. Initially in the treatment process, NF3 and SiH4 are decomposed in the electric furnace to form HF, SiF4, and . The powder is then removed using a Teflon filter, and the remaining HF and SiF4 are adsorbed by solid adsorbents in the subsequent dry-fixation furnace. The dry-fixation furnace is a switching system with two columns, each filled with an upper layer of calcium carbonate and a lower layer of sodium bicarbonate; the calcium carbonate in the upper layer adsorbs HF and converts it to CaF2 and the sodium bicarbonate in the lower layer adsorbs HF and SiF4 to convert them to Na2SiF6. These chemical reactions are shown as follows:
Figure 1: Schematic of the dry-type gas treatment system.
The vapor and CO2 byproducts do not require further treatment. Because the Teflon filters have to be processed at low temperatures, less than 200°C, it is desirable to process the gas-solid reaction of each adsorbent at a low temperature of 150°C for negligible reheating system. The treatment flow rate in the developing system is 300 L/min (3% NF3 and 0.5% SiH4 in N2) from emissions from the three chambers of the semiconductor-processing device.
The purpose of the dry-fixation furnace in this system is to generate high-purity calcium fluoride during the off-gas treatment. The reaction properties of each adsorbent are shown in Figure 2. The role of the sodium bicarbonate is to adsorb any HF gas breakthrough from the CaCO3 layer by converting it to high-purity calcium fluoride and also to adsorb SiF4 gas during the treatment process, because SiF4 gas does not react with CaCO3 at a low temperature of 150°C.
3. Fixed-Bed Reaction Model
In order to achieve the optimal design of the reaction vessel of the dry-fixation furnace, we investigated the reaction property of HF gas and the solid adsorbent of CaCO3. We used the fixed-bed reaction model for analyzing this reaction property. By assuming that the distribution of the HF gas concentration as the gas moved from inlet to outlet in the CaCO3 layer remained constant, the reaction rate of HF and CaCO3 in the fixed-bed furnace can be estimated from the differential time of the HF concentration in the outlet gas breakthrough from the fixed-bed furnace.
Under the isothermal conditions in the fixed-bed furnace and by negligible volume change of the reactive gases, the mass balance of the HF component at the cross-sectional area in the fixed-bed furnace is given by the following equation using the symbols defined in Figure 3: The reaction zone of the HF gas and is formed in the fixed-bed furnace, as shown in Figure 4, and the zone is moved forward to the outlet at the constant velocity of . Under these conditions, the HF gas flowing into the furnace accumulates in the solid adsorbent, and the reaction zone is moved only by the amount of the accumulation. The mass balance at this time is represented by the following equation: In the steady state, the time change of the molar concentration of HF in the fixed-bed furnace is determined by the moving velocity of the HF concentration curve with a constant shape, and the relationship between them is represented by the following equation: The following equation is obtained from (4), (5), and (6): The following relationship is satisfied in our fixed-bed furnace: From (7) and (8), the relationship between HF molar adsorption quantity per unit volume of fixed-bed furnace and the HF molar concentration can be expressed by the following equation: By evaluating this relationship at the outlet part of the fixed-bed furnace, this equation can be expressed as ordinary differential equations:
Figure 3: Description of material balance of fixed-bed reaction furnace.
Figure 4: Inside phenomenon on the fixed-bed furnace.
Therefore, HF molar adsorption quantity per unit volume at the outlet of the fixed-bed furnace and the HF gas concentration in the gas exhausted from the fixed-bed furnace obtained by the experiments show the same changes for the reaction time, as shown in Figure 5. The ratio is the normalized fluoride ratio of CaCO3. The fluoride ratio does not change even if the saturation amount is changed from the per unit volume to the per unit weight, so the following equation is obtained: where is the HF molar adsorption quantity per unit weight and is the HF adsorption capacity per unit weight of CaCO3. Finally, the following relationship can be obtained from (10) and (11): In this research, the reaction rate of HF gas and the solid adsorbent CaCO3 was evaluated by the differential value of the breakthrough curve of HF concentration in the exhaust gases obtained by the fundamental experiments. This fixed-bed reaction model was used in the analysis of the desulfurization catalyst quality [3, 4].
Figure 5: Breakthrough curve as compared with inside phenomenon on fixed-bed reactor.
4. HF Breakthrough Properties of CaCO
In our previous studies, the reaction rates of HF gas and the solid adsorbent CaCO3 were investigated in the fundamental experiments for the purpose of the recovering fluoride from the waste fluorocarbons [5, 6]. In these studies, the reaction conditions of HF gas concentration were very high, 35%–60%. In a semiconductor factory, the concentration of the cleaning gas NF3 in the off-gas is less than about 5% at most, so the HF concentration in the exhaust gases from the electric decomposition furnace is assumed to be less than about 10%. Therefore, the reaction rate of HF and CaCO3 was investigated in the low HF concentration conditions.
4.1. Experimental Conditions and Method
The important parameters for the design of reactors for gas-solid reactions are the particle size of the solid adsorbents, reaction temperature, and superficial velocity. The experimental conditions are consistent with the design specifications of these parameters for a practical system. The design specification and the experimental parameters are shown in Table 1.
Table 1: Experimental conditions for the gas-solid reaction.
The experiment flow is shown in Figure 6. The reaction gas, including HF gas, was obtained by thermal decomposition of HFC134a (C2H2F4) with water vapor and diluted at the entrance of the fixed-bed reaction furnace. The fixed-bed reactor filled with calcium carbonate is made of stainless steel, which is heated uniformly in a vertical electric furnace. The temperature of the vertical electric furnace was set at 150°C. HF gas concentrations of 1%, 5%, and 10% and CaCO3 grain sizes of 1-2 mm and 2–5 mm were investigated. The breakthrough properties for each experimental condition were investigated by measuring the concentration of F ions in the impinger. The concentration of F ions was measured by using a F− ion sensor and ion chromatograph. The experimental conditions are summarized in Table 2.
Table 2: Experimental conditions of the gas-solid reaction of HF and CaCO3.
Figure 6: Experiment flow of the gas-solid reaction of HF and CaCO3.
4.2. Experimental Results
The results of the breakthrough properties are shown in Figure 7. The HF concentration in the off-gas from the fixed-bed reactor increased gradually after the moment of breakthrough and finally reached the initial concentration at the entrance of the fixed-bed reactor. The results shown in the vertical axis in Figure 7 were normalized by the initial HF concentration at the entrance.
Figure 7: HF breakthrough properties of CaCO3.
The elapsed time from the breakthrough point to the complete breakthrough time increased under low HF concentration conditions. For a fixed-bed reactor, the differential of the breakthrough curve can be regarded as equal to the reaction rate (dX/dt) of the CaCO3 filling the outside edge of the fixed-bed reactor: where X is the reaction ratio of CaCO3. Therefore, the slopes of the breakthrough curves of these results were evaluated and plotted against the HF concentration at the slope points, as shown in Figure 8. From these results, the reaction rate of CaCO3 can be determined using a first-order reaction formula of the HF concentration.
Figure 8: Reaction rate of CaCO3 plotted against the HF concentration.
The results of the reaction rates of CaCO3 were investigated using the gas-solid reaction model of a shrinking unreacted core system. The reaction rate of a shrinking unreacted core system is expressed using the following equation [7]: Here, is the rate constant for the particle surface chemical reaction, is the rate constant for diffusion through the product layer of a spherical particle, and is the rate constant for the external mass transport. By evaluating the results of Figure 8 using (14), the overall reaction rate of CaCO3 could be expressed in terms of the two rate constants: the rate constant for diffusion through the product layer () and the rate constant for external mass transport () as shown in Figure 9.
Figure 9: Plots of (dX/dt)−1 · versus (1−X)−1/3−1.
Evaluating the slope and the intercept of the straight lines in Figure 9, each rate constant was obtained as shown in Table 3.
Table 3: Rate constants of the gas-solid reaction of HF and CaCO3.
By using each obtained rate constant, it was possible to calculate the elapsed time from the initial breakthrough point to the complete breakthrough point by setting the initial concentration of HF () and the reaction ratio of CaCO3 (e.g., 0.95). From this calculated time, the amount of HF gas leaking from the CaCO3 layer until the CaCO3 was converted into high-purity CaF2 was calculated from the treatment flow rate. This indicates the amount of HF gas that needs to be adsorbed in the subsequent NaHCO3 layer.
5. SiF Adsorption Properties of Sodium-Based Adsorbents
The purpose of the NaHCO3 layer is to adsorb the HF and SiF4 exhausted from the CaCO3 layer. To determine the amount of NaHCO3 needed, it is necessary to calculate the adsorption capacity of each gas. By the fundamental experiments in our studies, the amount of NaHCO3 needed for HF adsorption was confirmed to supply an equimolar amount of HF leaked from the CaCO3 layer because the reaction of NaHCO3 and HF at 150°C generate not only NaF and NaHF2 but also HF can be completely adsorbed by an equimolar amount of NaHCO3. Therefore, this section describes the results of the experiments for examination of the adsorption capacity of SiF4.
The experimental flow is shown in Figure 10. At first, HF was generated by thermal decomposition of HFC134a (C2H2F4) with water vapor and air; SiF4 was generated by the reaction of the HF and pieces of quartz. Then, these reaction gases were introduced into the fixed-bed furnace with N2 dilution gas to establish the SiF4 concentration and then reacted with sodium-based adsorbents in the furnace. We used two types of sodium-based adsorbents: NaHCO3 and NaF. NaF was used because it is generated by the reaction of HF and NaHCO3 in the fixed-bed furnace. The concentrations of HF and SiF4 in the exhaust gas from the fixed-bed furnace were analyzed by Fourier-transform infrared spectroscopy (FT-IR), and the amount of SiF4 adsorbed by each adsorbent up to the moment of breakthrough was determined. Table 4 shows the gas-solid reaction conditions of these experiments.
Table 4: Experimental conditions of the fixed-bed furnace.
Figure 10: Experimental flow of the gas-solid reaction of SiF4 and sodium adsorbents.
Figure 11 shows the results of the breakthrough properties of each adsorbent. The breakthrough times of SiF4 in both adsorbents were more than 200 min from after the start of the gas-solid reaction. Because the concentration of SiF4 was less than 3 ppm, which is the TLV value of SiF4, until the breakthrough time, it was confirmed that both sodium-based adsorbents can completely adsorb SiF4. The breakthrough times for the NaHCO3 and NaF adsorbents were 230 min and 250 min, respectively. The adsorption capacity of each adsorbent was then calculated using that obtained time to be 0.133 g-SiF4/g-NaHCO3 and 0.145 g-SiF4/g-NaF. NaHCO3 can adsorb both the HF and SiF4 that leak from CaCO3 layer. The amount of NaHCO3 filling the fix-bed furnace can be calculated using the obtained adsorption capacities for each gas by the amount of CaCO3 loading in the fixation furnace.
Figure 11: Breakthrough properties of HF and SiF4.
6. Chemical Analysis of the Obtained Fluorides
The major advantage of this dry-treatment system is the ability to recycle the obtained fluorides. This section shows the chemical properties of the obtained fluorides. Figure 12 shows the EPMA photographs of the cross-section of the calcium adsorbents before and after the reactions. It is confirmed that the reaction with fluorine proceeds to the core of the calcium adsorbent. Mg and Si impurities are detected at about several hundred or several thousand ppm in the obtained calcium fluorides. These impurities are originally contained in the raw calcium carbonate materials as dolomite (CaMg(CO3)2) and silica. However, the purity of the obtained CaF2 is over 97%, which is sufficient for it to be recycled as fluorine resources.
Figure 12: EPMA photographs of the CaCO3 adsorbents before and after experiments.
The EPMA photographs of the cross-section of the NaHCO3 adsorbents before and after the experiments are shown in Figure 13. Similar to the CaCO3 adsorbent, the fluorine and silicon reaction proceeded to the core of the adsorbents. Silicon was detected as Na2SiF6 by X-ray diffraction analysis. This sodium-based material can be also reused as a special material by the fluorine industry.
Figure 13: EPMA photographs of the NaHCO3 adsorbents before and after experiments.
In order to develop a new dry-type gas treatment system for semiconductor facilities, the gas-solid reaction properties of HF, SiF4 gas, and solid adsorbents in a fixation furnace were investigated. From the experimental results of the HF breakthrough properties of the CaCO3 adsorbent, the apparent gas-solid reaction rate constants were obtained by using the rate formula of the unreacted core model. In addition, the HF and SiF4 breakthrough properties of sodium base adsorbents of NaHCO3 and NaF were investigated, and the adsorption capacities of each adsorbent were obtained. From the experimental results of the gas-solid reaction rate constants and the adsorption capacities, the optimum dry-type fixation furnace can be designed. Furthermore, by examining the chemical compositions of the obtained fluorides, it was confirmed that the calcium fluoride could be recycled as a fluorine resource.
This work was supported by a Grant-in-Aid for Scientific Research (C), the Iwatani Naoji Foundation's Research Grant.
Ministry of Economy, Trade and Industry, "About the Future State of the Cure Against Discharge Control of Chlorofluorocarbon," Ministry of Economy, Trade and Industry Report, 2006.
Mineral commodity summarizes, 2010, http://minerals.usgs.gov/minerals/pubs/mcs/.
H. Shirai, M. Kobayashi, and M. Nunokawa, "Modeling of desulfurization reaction for fixed bed system using honeycomb type iron oxide sorbent and desulfurization characteristics in coal gas," Kagaku Kogaku Ronbunshu, vol. 27, no. 6, pp. 771–778, 2001. View at Google Scholar · View at Scopus
C. B. Shumaker and R. Schuhmann Jr., "Reaction rates for sulfur fixation with iron at 1100 to 1275 K," Metallurgical Transactions B, vol. 14, no. 2, pp. 291–300, 1983. View at Publisher · View at Google Scholar · View at Scopus
S. Yasui, K. Ikeda, and H. Shirai, "Research on dry-processing technology for reconverted resources fluorine from waste chlorofluorocarbons," in Proceedings of the AIChE Annual Meeting, Salt Lake City, Utah, USA, November 2007, Paper no.173d. View at Scopus
S. Yasui, S. Nakai, A. Ueno, T. Utsumi, T. Imai, and T. Murakami:, "Low temperature dry processing technology for exhaust gases containing fluorine using calcium absorbents," in Proceedings of the 18th International Congress of Chemical and Process Engineering (CHISA '08), Prague, Czech Republic, 2008.
J. Szekely, J. W. Evans, and H. Y. Sohn, Gas-Solid Reaction, Academic Press, New York, NY, USA, 1976.


text:
Lanjak Entimau Wildlife Sanctuary is a  large protected area on the island of Borneo in Sarawak, Malaysia. It is significant for orangutan conservation. Together with Batang Ai National Park these protected areas host an estimated 1,400 orangutans. Hunting and illegal logging are only minor problems in these areas, but could become serious if not monitored, especially because the areas are contiguous with Indonesia, where illegal logging is rampant.

Together with the Betung Kerihun National Park in Indonesia, it has been proposed to form a World Heritage Site named the "Transborder Rainforest Heritage of Borneo".

See also
Deforestation in Borneo

References

External links
Forestry Sarawak - Information about the park

Wildlife sanctuaries of Malaysia
Borneo
Protected areas of Sarawak
Borneo lowland rain forests


text:
  My library branch

    <select class="form-control required" id="spl-form-location" name="spl-form[signup][location]">

      <option value="es">East Side</option>
      <option value="hy">Hillyard</option>
      <option value="it">Indian Trail</option>
      <option value="nt">Northtown Mall</option>

      <option value="so">South Hill</option>
      <option value="pl">STA Plaza</option>
    </select>

      Your library branch is the default location to pickup materials you have requested.
      You can change this later.

redpajama_set_name: RedPajamaGithub


I felt like a school girl shopping for a prom dress. I stood in front of the register staring at the menu on the wall for what seemed like an eternity. Ordering BBQ shouldn't be this hard for me considering that I'm a third degree black belt in all things BBQ. This menu didn't say ribs, brisket, pulled pork, or any of the usual stuff. Instead, they used clever plays on their words and wrote it in some cute cursive font that belonged on a Hallmark card. The thought crossed mind to leave but this place was packed with people.
I sat at a little dainty table in a trendy chair that was not built to support a real BBQ connoisseur. Any chance this will be good? No such luck. The laws of BBQ require meat to be cooked with fire, not a crock-pot. Bush's Beans are great but you can't charge $2.75 a scoop for them. Luckily the portions were small and the sauce was Sweet Baby Ray's, cleaning my plate was punishment.
I looked at plates on my way out and noticed everyone eating soups, salads, and those famous baked potatoes. I even took a second look at the sign to make sure they really served BBQ. Why were there so many people eating there? That place was awful! Then it hit me, they weren't there to eat barbecue, they were eating "BBQ inspired" dishes. It was potatoes with BBQ sauce, salads with pulled pork and brisket soup. The sign said BBQ but eventually the locals learned to eat that stuff instead of traditional wood smoked meats.
When a BBQ joint is famous for potatoes it ain't a real BBQ joint. The same logic can be applied to the modern church. Many building have "Church" on their sign but they are famous for something other than a Biblical proclamation of the gospel. Over time the locals may learn to come for other reason, like the youth group, the music, fun activities or just to see their extended family. Then some out of towner, like me will show up hoping to hear the gospel preached. Imagine their disappointment when they only find a "gospel inspired" message? Just a sauced up imitation of the original. Friend, if your church ain't famous for the gospel, get out! Cause it ain't a real church.


text:
require 'test/unit'
require 'ladder_drive'

include LadderDrive::Emulator

class TestPluginTriggerState < Test::Unit::TestCase

  def setup
    @plc = EmuPlc.new
  end

  def test_changed_false
    config = {trigger:{device:"M100", type:"changed"}}
    state = PluginTriggerState.new @plc, config
    assert_equal(false, state.changed?)
    assert_equal(false, state.triggered?)
  end

  def test_changed_by_value
    config = {trigger:{device:"M100", type:"changed"}}
    state = PluginTriggerState.new @plc, config
    state.device.value = true
    state.update
    assert_equal(true, state.changed?)
    assert_equal(true, state.triggered?)
    state.reset
    state.update
    assert_equal(false, state.changed?)
    assert_equal(false, state.triggered?)
    state.reset
    state.device.value = false
    state.update
    assert_equal(true, state.changed?)
    assert_equal(true, state.triggered?)
  end

  def test_changed_by_bool
    config = {trigger:{device:"M100", type:"changed"}}
    state = PluginTriggerState.new @plc, config
    state.device.bool = true
    state.update
    assert_equal(true, state.changed?)
    assert_equal(true, state.triggered?)
    state.reset
    state.update
    assert_equal(false, state.changed?)
    assert_equal(false, state.triggered?)
    state.reset
    state.device.bool = false
    state.update
    assert_equal(true, state.changed?)
    assert_equal(true, state.triggered?)
  end

  def test_raised
    config = {trigger:{device:"M100", type:"raise"}}
    state = PluginTriggerState.new @plc, config
    state.device.bool = true
    state.update
    assert_equal(true, state.raised?)
    assert_equal(true, state.triggered?)
    state.reset
    state.update
    assert_equal(false, state.raised?)
    assert_equal(false, state.triggered?)
    state.reset
    state.device.bool = false
    state.update
    assert_equal(false, state.raised?)
    assert_equal(false, state.triggered?)
  end

  def test_fallen
    config = {trigger:{device:"M100", type:"fall"}}
    state = PluginTriggerState.new @plc, config
    state.device.bool = true
    state.update
    assert_equal(false, state.fallen?)
    assert_equal(false, state.triggered?)
    state.reset
    state.update
    assert_equal(false, state.fallen?)
    assert_equal(false, state.triggered?)
    state.reset
    state.device.bool = false
    state.update
    assert_equal(true, state.fallen?)
    assert_equal(true, state.triggered?)
  end

  def test_changed_with_value
    config = {trigger:{device:"D100", type:"changed"}}
    state = PluginTriggerState.new @plc, config
    state.device.value = 0
    state.update
    assert_equal(true, state.changed?)
    assert_equal(false, state.raised?)
    assert_equal(true, state.fallen?)
    state.reset
    state.update
    assert_equal(false, state.changed?)
    assert_equal(false, state.raised?)
    assert_equal(false, state.fallen?)
    state.reset
    state.device.value = 1
    state.update
    assert_equal(true, state.changed?)
    assert_equal(true, state.raised?)
    assert_equal(false, state.fallen?)
  end

  def test_interval
    config = {trigger:{interval:60, type:"interval"}}

    stub(Time).now{ Time.new 2019,10,13,0,0,0 }
    state = PluginTriggerState.new @plc, config
    state.update
    assert_equal(true, state.triggered?)

    state.reset
    stub(Time).now{ Time.new 2019,10,13,0,0,59 }
    state.update
    assert_equal(false, state.triggered?)

    state.reset
    stub(Time).now{ Time.new 2019,10,13,0,1,0 }
    state.update
    assert_equal(true, state.triggered?)
  end

end


text:
Sir Winston S. CHURCHILL
THE SECOND WORLD WAR By Sir Winston Churchill ~ Vo I - The Gathering Storm [1948] Vol II - Their Finest Hour [1949] Vol III - The Grand Alliance [1950] Vol IV - The Hinge of Fate [1951] Vol V - Closing the Ring [1952] Vol VI - Triumph and Tragedy [1954] [Six Volumes Complete – First Editions, First Impressions – Half Leather Binding]
London: Cassell & Co. Ltd., 1948 - 1954. First Edition, First Impression of each volume. CHURCHILL, Winston. The Second World War, First Editions of: Vol I – The Gathering Storm, 1948, xv, 527pp; Vol II – Their Finest Hour, 1949, xvii, 556pp; Vol III – The Grand Alliance, 1950, xviii, 629pp; Vol IV – The Hinge of Fate, 1951, xviii, 743pp; Vol V – Closing the Ring, 1952, x, 558pp; Vol VI – Triumph and Tragedy, 1954, xvii, 584pp. London: Cassell, (1948-54). Six volumes. Octavo, modern half maroon morocco gilt, raised bands, spine compartments gilt-stamped with Churchill lion emblems, gilt titles, top page edges gilt, others trimmed, marbled paper boards. First English editions of Churchill's WWII masterpiece, part history and part memoir, written after he lost re-election as Prime Minister, handsomely bound. The six volumes were published separately between 1948 and 1954. With the Second World War, Churchill "pulled himself back from humiliating defeat in 1945, using all his skills as a writer and politician to make his fortune, secure his reputation, and win a second term in Downing Street" (Reynolds, xxiii). "Winston himself affirmed that 'this is not history: this is my case" (Holmes, 285). Churchill was re-elected to the post of Prime Minister in 1951. "The Second World War is a great work of literature, combining narrative, historical imagination and moral precept in a form that bears comparison with that of the original master chronicler, Thucydides. It was wholly appropriate that in 1953 Churchill was awarded the Nobel Prize for Literature" (Keegan, 175). Although prec … [Click Below for Full Description]
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