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Page "Registered Education Savings Plan" ¶ 9
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If and beneficiary
If you are an income beneficiary of property held in trust or an heir, legatee, or devisee, you may deduct allowable depreciation and depletion, if not deductible by the estate or trust.
If a beneficiary uses some portion of their Part A benefit and then goes at least 60 days without receiving facility-based skilled services, the 100-day clock is reset and the person qualifies for a new 100-day benefit period.
If Tunica Resorts incorporates, the new town government would be a direct beneficiary of casino tax revenue, enabling construction of municipal government offices.
If the insured dies during the term, the death benefit will be paid to the beneficiary.
If an investment switch is desired, donors may change to a different option in a 529 savings program every year ( program permitting ) or the account may be rolled over to a different state's program provided no such rollover for the beneficiary has occurred in the prior 12 months.
If the beneficiary of the remainder cannot yet be known, then the remainder is said not to have vested, and the remainder is said to be contingent.
If a collateral assignment is placed on life insurance the assignee will receive any amount due to them before the beneficiary is paid.
If the beneficiary wins a judgment against the trustee, and the trustee files for bankruptcy, the debt ( the judgment ) cannot be discharged in bankruptcy because the debt was the result of a defalcation.
; Contingent beneficiary: If the primary beneficiary predeceases the IRA owner, the contingent beneficiary becomes the designated beneficiary.
If a contingent beneficiary is not named, the default provision in the custodian-agreement applies.
If a complaint or petition was filed against a GSP beneficiary, these are processed through the Office of the United States Trade Representative.
If the delegatee fails to perform satisfactorily, the obligee may elect to treat this failure as a breach of the original contract by the delegator or may assert himself as a third party beneficiary of the contract between the delegator and the delegatee, and can claim all remedies due to a third party beneficiary.
If the deceased beneficiary was intended to inherit part or all of the residuary estate, then that portion of the estate would pass by intestate succession, as though the testator had left no will.
If the anti-lapse statute does indeed apply, then the issue of the deceased beneficiary will inherit whatever was willed to the beneficiary.
If the intended beneficiary predeceases the settlor, then the gift will lapse, and will generally not be saved by an anti-lapse statute.
If a trust calls for a distribution to the beneficiary, but the beneficiary refuses such distribution and elects to retain property in the trust, the spendthrift protection of the trust ceases with respect to that distribution and the beneficiary ’ s creditors can now reach trust assets.
If the creator of a self-settled trust is also a beneficiary of the trust, a particular problem in the context of protection of creditors and prevention of fraud is presented: the danger that the creator of the trust is trying to defraud creditors.

If and has
`` If Blue Throat has his way he'll keep us all cooped up in here for days '', he said.
If Wilhelm Reich is the Moses who has led them out of the Egypt of sexual slavery, Dylan Thomas is the poet who offers them the Dionysian dialectic of justification for their indulgence in liquor, marijuana, sex, and jazz.
If the man on the sidewalk is surprised at this question, it has served as an exclamation.
If any one of them has any power to veto the Secretary General's decisions the nature of the organization will have changed.
If this new Bible does not increase in significance by repeated readings throughout the years, it will not survive the ages as has the King James Version.
If the case is thus determined by us to be domestic, the court has no jurisdiction.
If this capacity had not failed them, they would see that their enemy has made a disastrous miscalculation.
If the new Soviet series has followed the general pattern of previous Russian tests, the shots were roughly half fission and half fusion, meaning a fission yield of 30 to 40 megatons thus far.
If the superintendents do not receive more cooperation from Handlers, it has been suggested that licensed Judges also be qualified to judge this Class.
If your state has no provisions for the numbering of pleasure boats, you must apply for a number from the U.S. Coast Guard for any kind of boat with mechanical propulsion rated at more than 10 horsepower before it can be used on Federal waterways.
If design head has a deep cavity, clay lid will be quite thick at this point ; ;
If you run into excess plug fouling on one truck, check to be sure that the rig has a thermostat.
If we manage to keep track of a Bombus queen after she has left her feeding place, we may discover the snug little hideout which she has fixed up for herself when she woke up from her winter sleep.
If cell Af has not previously been assigned as the information cell of a form in the text-form list, it is now assigned as the information cell of Af.
If of the founders of glottochronology Swadesh has escaped our steady plodding, and Lees has repudiated his own share in the founding, that is no reason why we should swerve.
If the transferor has substantial assets other than the claim, it seems reasonable to assume no corporation would be willing to acquire all of its properties in the dim hope of collecting a claim for refund of taxes.
If the patient can perceive figure kinesthetically when he cannot perceive it visually, then, it would seem, the sense of touch has immediate contact with the spatial aspects of things in independence of visual representations, at least in regard to two dimensions, and, as we shall see, even this much spatial awareness on the part of unaided touch is denied by the authors.
If the distant patron of the suburban branch has been frightened away from downtown by traffic problems, however, the city store can only pressure the politicians to do something about the highways or await the completion of the federal highway program.
If a statement has been assigned an address in the index word area
If she has not had such experiences, the female's normal adolescent degree of indecision will be compounded.
If the change, at first sight, seems minor, we may recall that it took the Italian painters about two hundred years to make an analogous change, and the Italian painters, by universal consent, were the most brilliant group of geniuses any art has seen.
If Barnett doesn't call a special session in 1961, it will be the first year in the last decade that the Legislature has not met in regular or special session.
If the church has followed the plan of cultivation of prospects and carried through a program of membership preparation as outlined earlier in this book, the process of assimilation and growth will be well under way.

If and also
If he sees the heroic in a Sartoris or a Sutpen, he sees also -- and he shows -- the blind and the mean, and he sees the Compson family disintegrating from within.
If Robinson was a liar and a slanderer, he was also a very canny gentleman, for nothing that Pike could do would pry so much as a single word out of him.
If, the editors sometimes, dozed and printed pretentious, New, York-mind, dross, they, also printed, Malraux,, Silone,, Chiaromonte,, Gide, Bellow,, Robert Lowell, Francis Fergusson, Mary McCarthy, Delmore Schwartz, Mailer, Elizabeth Hardwick, Eleanor Clark,, and a host of, other good writers.
If they also defeat the school bill, the GOP task force won't have much research to do.
If you are a nonresident alien and a resident of Puerto Rico, your return is also due June 15, 1962, or the 15th day of the 6th month after the close of your fiscal year.
If your child is under 19 or is a student you may also claim an exemption for him if he qualifies as your dependent, even though he earns $600 or more.
If the mechanics are similar, we can also infer that the thermodynamics will also be similar.
If word classes differ in their resistance or liability to stem replacement within meaning slot, it is conceivable that individual meanings also differ with fair consistence trans-lingually.
If Cynewulf was literate, the Beowulf poet may have been also, and so may the final redactor of The Iliad and The Odyssey.
If high accuracy is required in preflight leveling, it is usually necessary to integrate or doubly integrate the accelerometer outputs ( this also minimizes the noise problem ).
If the farm is in an industrial area where wages are high, farm labor costs will also be high.
If one takes the middle number, 5, and multiplies it by 3 ( the base number of the magic square of three ), the result is 15, which is also the constant sum of all the rows, columns, and two main diagonals.
If you know that he ( God ) is just ( righteous ), know that everyone also who does what is just ( righteous ) has been born of him.
If it was intentional, it was now also unnecessary ; ;
If an affidavit is notarized or authenticated, it will also include a caption with a venue and title in reference to judicial proceedings.
If one also removes the second postulate (" a line can be extended indefinitely ") then elliptic geometry arises, where there is no parallel through a point outside a line, and in which the interior angles of a triangle add up to more than 180 degrees.
* If S and T are in M then so are S ∪ T and S ∩ T, and also a ( S ∪ T )
* If a set S is in M and S is congruent to T then T is also in M and a ( S )
If there are proteins left in the shell matrix, it is also possible that they can trigger an allergic ( asthmatic ) attack.
If necessary, motoring slowly around the location of the anchor also helps dislodge it.
If the Onemen Bay is considered part of the river, it also receives the Velikaya River ( Chukotka ) from the south and the Kanchalan River from the north.
If this etymology is combined with the tradition reported by Geoffrey of Monmouth stating that Ambrosius Aurelianus ordered the building of Stonehenge – which is located within the parish of Amesbury ( and where Ambrosius was supposedly buried ) – and with the presence of an Iron Age hill fort also in that parish, then it may be tempting to connect Ambrosius with Amesbury.
If an alpha channel is used in an image, it is common to also multiply the color by the alpha value, to save on additional multiplications during compositing.

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