Piling is a type of ground treatment which is driving a pile into the ground below ground level. Except sheet pile, other piles like concrete pile, timber pile, steel pile, bored pile are used to transfer the building load to the ground.
Definition of repeal. 1  transitive verb. 2  1 : to rescind or annul by authoritative act; especially : to revoke or abrogate by legislative enactment. 3  2 : abandon, renounce. 4  3 obsolete : to summon to return : recall.
A retroactive repeal means no estate tax for deaths as of January 1, 2013. The North Carolina legislature repealed the state's estate tax in July 2013. The legislation made the repeal effective retroactively, for deaths on January 1, 2013 or later. Previous to 2013 if a North Carolina resident died with a large estate, it might have owed both federal estate tax and a separate North Carolina estate tax.