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"Tax planning is a very important part of estate planning; sometimes the only part," says Susan Schoenfeld, principal and associate fiduciary counsel at New York-based Bessemer Trust."But it shouldn't be, in the perfect world, the sole motivator."

"税收规划是遗产规划中非常重要的组成部分；有时甚至是全部，"纽约贝西默信托的信托顾问苏珊·舍恩菲尔德表示，"但在一个完美的世界中，这不应是唯一的诱因。"

Specimens cited by Merrill disagree in several points with Blanco's original description.

因此凡Ooststroom把这个含糊的名字放在一边并且继续埃尔默的更晚出版的M。

These include W.E.B.Du Bois Martin Luther King, Malcolm X, and the boxing world champion Muhammad Ali.

包括马丁·路德·金，马尔克姆X，和拳击界冠军莫罕默德·阿里。

Nicolaus Bonet, who went to Peking and died as Bishop of Malta in 1360; John Bacon, Carmelite d.

尼古拉Bonet ，谁去北京和死亡主教马耳他1360 ；约翰培根，加尔默罗（草1346 ）。

As well as Jacobsen, the designers Charles and Ray Eames play an important role for Boyce at this time.

除雅克布森之外，设计师查尔斯和蕾·伊默斯对这一时期的博伊斯也产生了重要影响。

Brehon Burke Somervell, chief of the Army's Construction Division, had a reputation as a smooth but ruthless operator -- associates would later describe him as "dynamite in a Tiffany box."

五角大楼的设计负责人是陆军准将布里恩·伯克·萨默维尔。当他接到任务时，只有4天时间供他提交出一个具有防火和全空调功能的、能容纳4万人办公的行政大楼设计方案。

The form discussion studies Liang Zongdai and Ye Gongchao respectively introduced and spreaded the French imagism and British and American formalism. The Poem special issue in the literature and art supplement of Ta kung Pao Newspaper and New Poetry organized twice discussions in poetic forms. The pure poetry school introduced that the modernists introduced the western and ancient pure poetry theories: from Baudelaire, Mallarme, Vale'ry, H. Read, A. Bremond to J.M. Murray, and the basic idea and difference of pure poetry. Besides, a lot of modem poets became greatly interested in pursuit heat of the pure poetry in late Tang and Nan Song dynasties, studying the development and variation of pure poetry. Music theory argues that modernists make introduction and reform on the western and Chinese music theory. He Qifang and Bian Zhilin continue the topic to the contemporary time, and put forward the theoretical frames in Chinese poetry. Rhyme and rhythm theory make researches on the introduction and reform of French symbolism and British and American modernists' rhyme and rhythm theory, making studies on the Chinese new form poetry and its thyme and rhythm theory.

纯诗论是形式论的重心；对西方和古代的纯诗理论之引入，引进了从坡到波德莱尔、马拉美、瓦莱里、默里、里达、白瑞蒙的纯诗理论；纯诗理论的基本内涵与差异；诸多现代派诗人掀起了晚唐南宋纯诗热，对姜夔、严羽作了新的理解；对纯诗理论的发展和变异，含梁宗岱的现象学形式论，何其芳的唯美论与形式论，现代派诸人的诗本体论；梁宗岱对纯诗理论的中国化研究，含梁宗岱的超越性与形式性，"超验"与"妙悟"的比较研究与形态超脱性的比较研究；中西纯诗形态的超脱性等；现代派纯诗论是对初期白话诗理论的清算，对新月派、象征派探索的总结和发展，音乐论是对纯诗论的延伸和对格律论的发展；现代派引入研究了西方诗学音乐论理论，含坡、瓦莱里、里德的纯诗音乐论、抽象音乐论、各种具体的音乐论技术论点；引入了中国古代诗学中关于诗与音乐、音韵、音顿、音义、平仄双声叠韵等音乐的理论；进行了两次关于新诗音乐论的大讨论；在节奏、音顿、音韵三方面借鉴了西方的理论，同时改造了古代的格律理论，扬弃了平仄说，何其芳、卞之琳把新诗音乐论命题延续到当代，提出了汉诗音乐论的理论框架。

For those that do not want to read the entire thing Brier Dudley's blog offers an excellent summation, focusing on the issues that keep Ballmer up at night.

对于那些不想读整个事马库斯达德利的博客提供了一个很好的总结，重点就有关问题保持了鲍尔默在夜间进行。

Brierwood Golf Club, just north of Myrtle Beach, is the most played course on the Carolina Coast.

Brierwood高尔夫俱乐部，北部的默特尔海滩，是最比赛场地在北卡罗来纳州海岸。

Before studying at Xiamen University I was employed as a corporate English trainer and delivered classes and seminars to companies such as Emerson Power Transmission, Black and Decker, and Bugaboo.

在厦门大学学习之前我曾受聘担任企业英语培训和交付，如艾默生动力传动，黑色和德克尔和布盖布班和研讨会的公司。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐