What type of planning is performed when a plan of action is created to prepare a company in case of an emergency and is put into effect to limit the disruption of the emergency to business procedures?

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, was filed for the estate of John Doe. The gross estate tax was $250,000. Which of the following items cannot be credited against the gross estate tax to determine the net estate tax payable?

A. Credit for marital deduction. B. Credit for gift taxes. C. Credit for foreign death taxes. D. Credit for tax on prior transfers.

What is the effect of a consent decree? A) The agency's charges are dismissed with no sanctions

B) The party makes no admissions as to conduct. C) There is still judicial appeal from a consent decree. D) It is no longer available under the Regulatory Flexibility Act. E)None of the above