The estate planner intentionally creates a trust that allows for the severing of the estate tax link without severing the income tax link with the grantor.
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The buzz-word used by many governments, and international organisations such as the UN Environment Programme, is "decoupling" - the separation of the partners, severing the Astaire of growth from the Rogers of emissions.
Chad and Sudan accuse each other of backing and harbouring rebels, and the dispute led to severing of relations in 2006.
Shellfire and a severing of power and telephone services suggest it may soon face a similar onslaught.
The problems can be caused by power failures, inadvertent severing of telecommunications links, corrupted software, bad hardware or human error.
This severing of ties offers a window into a larger struggle the popular site has been dealing with since its inception.
It should also look to its powerful partners and sponsors, including Nike, which have pledged continued support despite a severing of ties with Lance Armstrong.
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Bill Mergendahl, Chief Executive of Cambridge-based ProEMS, which sent six ambulances to the scene Monday in Boston, said his fleet transported patients with "traumatic amputations, " the medical term for the accidental severing of all or part of a body part.
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The federal government created the inflation of the 1970s by severing the link between the dollar and gold.
Then, in September, Burlew sliced his thumb open on a piece of broken glass, severing tendons and requiring emergency surgery.
And a growing number of early adapters are severing ties to cable altogether to rely on broadcast TV and Internet distributors, such as Netflix Inc.
To put himself through design school, he worked as an apprentice--once severing part of a finger--in a factory that made molds for everything from automobile logos to eyeglass frames.
To put himself through design school, he worked as an apprentice--once severing part of a finger--in a factory that made molds for such things as automobile logos and eyeglass frames.
Bonds filed for free agency last month on the first possible day after the World Series ended with Boston's sweep of the Colorado Rockies -- severing his tenure with San Francisco.
Newly planted vineyards could be even more efficient by using a higher density of vines trained to grow over trellises designed to help with mechanical severing and harvesting.
Last week, Senators Jon Kyl, Chuck Schumer, and Tom Coburn of the Senate Subcommittee on Terrorism, commended FBI director Robert Mueller for severing ties with an unindicted co-conspirator in the terror finance case.
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President Wahid persuaded General Wiranto that becoming security minister was a promotion, even though it would mean formally severing his ties with the military, thus cutting off Wiranto from direct control of his troops.
Among the proposals he wrote about most frequently were: severing the link to gold and letting the dollar float, fighting inflation by reducing the growth of the money supply, ending the draft, abolishing wage and price controls, and cutting taxes.
When Ford pushed back, blaming Firestone and demanding the company recall 13 million more tires on top of the 6.5 million the two companies had recalled in August 2000, Lampe stunned Wall Street by severing ties with Ford, Firestone's then-biggest customer.
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