Simple Trusts. A trust (except a grantor type trust) is a separate legal entity for federal tax purposes. A trust may be created during an individual's life (inter vivos) or at the time of his or her death under a will (testamentary). A trust figures its gross income in much the same manner as an individual.
Town Hall & Holy Trinity Column on the main square of Olomouc. Olomouc (OlomÃ³c or HolomÃ³c in the local dialect, OlmÃ¼tz in German) has the second largest and second oldest historic preservation zone in the Czech Republic (after Prague). Olomouc lies astride the Morava River and is surrounded by the fertile HanÃ¡ plain. It was the capital of Moravia until 1641 and is the fifth-largest city in the country, with approximately 99,500 inhabitants.
Western Governors University (WGU) is a private, nonprofit, online American university based in Salt Lake City, Utah. The university was founded by 19 U.S. governors in 1997 after the idea was formulated at a 1995 meeting of the Western Governors Association.The university uses a competency-based learning model, with students working online. Robert Mendenhall is the current university president.GU is regionally accredited by the Northwest Commission on Colleges and Universities. Regional accreditation is by the NWCCU, the regional accreditor of other schools such as the University of Washington, the University of Utah, Brigham Young University, Gonzaga University, and the University of Oregon, among others.