ETIPSElectro Thermal Ice Protection System (aircraft wing de-icing)
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The company said the eTIPS 3.0 release includes two new solutions: eTIPS VM, a virtual appliance offering for the data centre; and Edge, a remote access authentication gateway.
eTIPS VM authentication and access control solution enables customers to leverage their VMWare virtualisation management features, while saving money through reduced hardware, power, cooling and administration costs.
The new Edge remote access authentication gateway, deployed in conjunction with eTIPS, allows access enforcement based on the health status of endpoints used by remote users over VPN devices.
eTIPS participants watch video clips and are asked to assess the customer needs from both a legal and alcohol-related perspective.
"By certifying their employees through eTIPS, storeowners are proactively taking measures to prevent underage sales, drunk driving, and intoxication.
For more information about eTIPS, visit
(5) For indirect skips that may be subject to an estate tax inclusion period (ETIP), (6) an automatic allocation is deemed to have been made at the close of the ETIP.
One or more prior-year transfers subject to an ETIP made by the taxpayer to a specified trust(s);
A GST exemption allocation on a gift tax return before the ETIP ends is not effective until the ETIP terminates and cannot be revoked.
CPAs should report the gift portion of a transfer subject to an ETIP on a timely filed gift tax return.
To prevent taxpayers from leveraging the $1 million exemption into much greater amounts, the proposed regulations introduce the concept of an ETIP and state that an allocation of GST exemption is not effective until the ETIP has expired.
The proposed regulations define an ETIP as the period in which transferred property would be included in the estate of 1) the transferor, 2) the transferor's spouse, or 3) the transferor, if the transferor had retained an interest that was transferred to his spouse and was either excluded from taxable gifts or subject to the marital deduction [Prop.