How to Lower Your Taxes - Technique #1

[ExecConsult]

One thing the "Tax Discussion" area needs is a set of options to decrease the amount of tax you pay. This will be fun for me, but it takes time so I may not post tons of topics immediately. I also want to invite you to add anything that you have heard so that the group can investigate it and report on whether or not it works. (I have already heard of two things I'd not heard of before. One I have personally investigated ant the other I still need to.)

TECHNIQUE #1 -- DON'T PAY STATE INCOME TAX!!

There are seven states that have no state income tax:

Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming.

Two others, New Hampshire and Tennessee, tax only dividend and interest income. However, since section 988 says that gains on the disposition of currency will be section 988 income and that section 988 income should be characterized as interest income, I would stick with the list of seven that don't have ANY state income tax. (If you want a lengthy discussion on why the tax is section 988 ordinary income, see my prior post here: .)

I saw an earlier topic where people were discussing moving to one of these states to avoid the income taxes. You don't have to move to get the tax treatment of the state. For instance, I spoke on the phone the other day with a man who set up a "Wyoming Close Corp." to place his Dinar in. (I personally would have set up a Wyoming Close LLC for he and his wife, but he did it before talking with me. ) I even know an attorney in Wyoming who set up a registered agent service for to help people get this accomplished. Many attorneys on my listserv have been using Wyoming for years now. Not only do they have no state income tax, but they have some of the best asset protection laws for small companies in the nation.

HOW DOES THIS HELP YOU?

You may set up a business entity in any one of the seven states listed above. (I don't know the requirements are for each of them. I can only vouch for Nevada and Wyoming not requiring that any accounts be in the state. It is my understanding that Alaska requires that at least "some" of the assets of the entity are held in Alaska.) Once you have the business entity, you contribute your Dinar to the business. If done properly, no tax is incurred in this contribution. When the business that is set up in the state without income tax sells the Dinar, it avoids paying any state income tax. That could be a lot or it could be just a little.

Depending on your goals, it may be more appropriate to set up a trust instead of a business in a state without income tax. You may be able to claim the same tax and asset protection advantages. (For asset protection of trusts, South Dakota may be best, but hiring a SD Trustee has been kind of expensive - about $5,000 per year minimum for the company that was recommended to me.)

for a comparison of state income taxes look at the Federation of Tax Administrators list here:

http://www.taxadmin.org/fta/rate/ind_inc.pdf

(P.S. there are lots of things that can be done within a business to further decrease your income and thereby your taxes. However, we can talk about those another time.)

Best of Blessings,

Mark

DISCLAIMER

Pursuant to the rules of professional conduct set forth in Circular 230, as promulgated by the United States Department of the Treasury, nothing contained in this communication was intended or written to be used by any taxpayer for the purpose of avoiding penalties that may be imposed on the taxpayer by the Internal Revenue Service, and it cannot be used by any taxpayer for such purpose. No one, without our express prior written permission, may use or refer to any tax advice in this communication in promoting, marketing, or recommending a partnership or other entity, investment plan or arrangement to any other party.

This message does not convey legal advice or imply an attorney-client relationship between the author and the reader or any other party.

[Deshell]

I would like to know if a person should be setting up a business entity now in one of these states, or trust depending on our goals, with the dinars we have on hand?

[Mongo]

HOW TO LOWER YOUR TAXES

TECHNIQUE #4

Shrink the Government: both FED and STATE...

sorry a Gov rat stole the link

[hspotman]

Wow, that is just entirely too much information for my ADD mind to absorb . I am just going to do what I originally planned to do, and that is to just talk with my tax guy(of 11 years) before and after I cash out, and let him advise me on how to best avoid HUGE taxes with this. I am in California, so I think there is a 10%(or maybe even now 11% someone here said) state tax. I will pay whatever I "HAVE" to pay, and then talk with an investment adviser for the rest.

[tomcat]

Mark great posts, I am learning a lot, please keep them coming!

Tomcat

[Grandpa Dave]

Hello Mark, As alweys, thank you for all your information !!!

[earjockey]

Hi Mark:

Thank you for your efforts. I thought I would share what I have discovered for your consideration:

1. Private Family Trust Company (PTC) - this provides the cleanest and simplest way to place your assets into a form that provides for the self-direction of assets, requires no state regulation/license thus no bank trustee (PTC only needs to follow recently published IRS guidelines for federal qualifying).

2. Only two states have these PTC options with no state sales tax and no administrative restrictions (Wyoming and Nevada). Nevada was recommended for a variety of technical reasons.

3. Trustees/guarantor/beneficiaries are the family members themselves, with some caveats regarding the hiring of an independent adviser(s) to serve on some specific committees.

4. Best of all these trusts provide a "Flee Cause" that allows them to legally move overseas should there be a threat to their existence in the United States or state of domicile.

5. You can also create an offshore "Standby Account" for the immediate emergency transfering of the PTC and its assets.

There is much I have yet to learn about these but the personal source of advise was one of the best in the country. I read somewhere these PTCs usually operate within an LLC legal entity. Not sure how the LLC & PTC documents are structured to operate within the LLC.

Associated terms: PTC, Private Trust Company, Private Family Trust and Family Office are terms associated with this subject.

Link to overview PDF document: http://www.deloitte.com/assets/Dcom-UnitedStates/Local%20Assets/Documents/us_tax_PrivateTrustCompaniesArticle_033009.pdf

It would be good to flesh this out into a step by step process for immediate implementation. If RV happens this week it would be good to know what immediate step we should take "tomorrow" to buy-some-time to work through the details of this later in more leisure.

Questions for consideration:

Form an LLC immediately? Do we fund or gift our dinar to the LLC or PTC? I understand the PTC takes sometime to legally establish, so can we transfer to LLC with instructions that dinar is to be made part of the PTC or will that be a later transfer between the LLC and the PTC? Is the PTC made a managing member of the LLC and if so are any other interested persons required to be members in Wyoming or Nevada?

Mark do you have PM ability yet?

[earjockey]

Hi Mark:

Here is an idea that could save a small fortune: I have received also on good authority that it might be possible to get an IRS letter of agreement regarding treating this investment as a capital gain rather than ordinary income if the ruling is sought early and we have our dinar purchase contracts available for review. I have also been assured that the IRS cannot change these private rulings once they are made, should they later decide differently.

What do you think?

[grimreaper]

Good stuff Mark, keep them comming.

[Doc31]

Charitable Remainder Trusts ... help your favorite cause (ours is feeding kids/orphans) ... the tax isn't paid on the contribution ... you are guaranteed income in $ or % ... you pay tax on the interest but get a tax break for helping the 501 (C )(3).

Win(you)/win(501 (C )(3)/win(kids)

Thanks for the post!

[ExecConsult]

HOW TO LOWER YOUR TAXES

TECHNIQUE #4

Shrink the Government: both FED and STATE...

sorry a Gov rat stole the link

Love it - go vote on Tuesday.

Wow, that is just entirely too much information for my ADD mind to absorb . I am just going to do what I originally planned to do, and that is to just talk with my tax guy(of 11 years) before and after I cash out, and let him advise me on how to best avoid HUGE taxes with this. I am in California, so I think there is a 10%(or maybe even now 11% someone here said) state tax. I will pay whatever I "HAVE" to pay, and then talk with an investment adviser for the rest.

Talking to a "tax guy" is a great plan. However, make sure it's not just someone who prepares taxes. You need someone who can help you structure things to minimize or avoid taxes altogether. I hope your tax guy is that kind of guy. Also, your financial adviser and estate planning attorney might think of things the "tax guy' didn't. My advice is to have them all talking ot one another and then come to you with what they agree is best. That way you don't have to understand it all, but you make sure that you are doing what is best from all angles.

Best of Blessings,

Mark

[ExecConsult]

Hi Mark:

Here is an idea that could save a small fortune: I have received also on good authority that it might be possible to get an IRS letter of agreement regarding treating this investment as a capital gain rather than ordinary income if the ruling is sought early and we have our dinar purchase contracts available for review. I have also been assured that the IRS cannot change these private rulings once they are made, should they later decide differently.

What do you think?

I would LOVE to see the IRS make some "Private Letter Rulings" (PLR) regarding gains on the Dinar in our favor. However, it can be expensive to pursue a PLR (good attorneys may charge $10,000 to do this) and it can take a long time. Also, I think it is pretty well fleshed out that if YOU purchased the dinar (or your spouse), it is going to fall squarely in section 988. Therefore, IMHO it would not be worth seeking a PLR in that case. On the other hand, if you received the Dinar as a gift, it might avoid Section 988 treatment. This is where it might be worth seeking a PLR. For more information on this, go to the following topic and look at post #26.

Charitable Remainder Trusts ... help your favorite cause (ours is feeding kids/orphans) ... the tax isn't paid on the contribution ... you are guaranteed income in $ or % ... you pay tax on the interest but get a tax break for helping the 501 (C )(3).

Win(you)/win(501 (C )(3)/win(kids)

Thanks for the post!

CRTs are great for doing lots of things. I give a small example of their use in a few posts. If you want to check one of them out, see the example I give in this topic:

This is one technique that deserves its own topic. I plan on doing that later. Thanks for the post Doc31.

[ExecConsult]

Hi Mark:

Thank you for your efforts. I thought I would share what I have discovered for your consideration:

1. Private Family Trust Company (PTC) - this provides the cleanest and simplest way to place your assets into a form that provides for the self-direction of assets, requires no state regulation/license thus no bank trustee (PTC only needs to follow recently published IRS guidelines for federal qualifying).

2. Only two states have these PTC options with no state sales tax and no administrative restrictions (Wyoming and Nevada). Nevada was recommended for a variety of technical reasons.

3. Trustees/guarantor/beneficiaries are the family members themselves, with some caveats regarding the hiring of an independent adviser(s) to serve on some specific committees.

4. Best of all these trusts provide a "Flee Cause" that allows them to legally move overseas should there be a threat to their existence in the United States or state of domicile.

5. You can also create an offshore "Standby Account" for the immediate emergency transfering of the PTC and its assets.

There is much I have yet to learn about these but the personal source of advise was one of the best in the country. I read somewhere these PTCs usually operate within an LLC legal entity. Not sure how the LLC & PTC documents are structured to operate within the LLC.

Associated terms: PTC, Private Trust Company, Private Family Trust and Family Office are terms associated with this subject.

Link to overview PDF document: http://www.deloitte.com/assets/Dcom-UnitedStates/Local%20Assets/Documents/us_tax_PrivateTrustCompaniesArticle_033009.pdf

It would be good to flesh this out into a step by step process for immediate implementation. If RV happens this week it would be good to know what immediate step we should take "tomorrow" to buy-some-time to work through the details of this later in more leisure.

Questions for consideration:

Form an LLC immediately? Do we fund or gift our dinar to the LLC or PTC? I understand the PTC takes sometime to legally establish, so can we transfer to LLC with instructions that dinar is to be made part of the PTC or will that be a later transfer between the LLC and the PTC? Is the PTC made a managing member of the LLC and if so are any other interested persons required to be members in Wyoming or Nevada?

Mark do you have PM ability yet?

earjockey - this is the type of post/sharing that can help us all. It is obvious that you have been doing some research.

Allow me to elaborate a little on Private Trust Companies. A PTC is a company just like IBM. The only difference is that this company's sole purpose for existing is to manage the assets of a trust. You mentioned that the PTC would opperate within an LLC. The PTC IS the LLC. It just also happens to be the Trustee of a trust. A PTC can typically be set up as either a LLC, a C-corp, or an S-corp. PTCs are a great option for some families who have enormous amounts of wealth that they want to grow over multiple generations. If you end up with $40,000,000 or so, (just pulling a number out of the air) then you may want to look into this. Also, placing the funds in the care of a PTC may reduce the amount of control you have over the assets to some extent. A lot depends on how the PTC is created, what the trust language is for the trust the PTC is managing, and what jurisdiction you place the PTC in.

As far as when to act? A PTC is something that takes an enourmous amount of work, money, and time to set up. If a Private Trust Company is right for your faimly, it is something you would work on AFTER you have the money already. It is something you would look at creating as a long term way to govern your family's assets for generations to come.

I may do a topic on multigenerational planning vehicles like the PTC somewhere on down the road.

As far as how to set one up? Go to a good attorney who knows what he/she is doing. If it is someone like me, they will bring in outside expertise to get it done. (I know two places I could go to if I had a client with enough money to consider this.) It is a very large project with a lot of things that have to be "just right." It is not something a person should take on by themselves. Heck, its not even something I (as an estate planning attorney) would take on myself. I would make sure it got done and met my clients goals, but I'd still bring in experts to do it right. Perhaps your "source of advice" is the type of expert I'd hire?

To answer your question about the PM issue, I don't have PM. Further, if you go to my profile and click on the "click here to e-mail me" link, it won't work either. However, the website link below the email DOES work. That's all the info. that forum policy will allow me to share here about contacting me. It is my understanding that to get PM and my email working, I'd have to be a VIP member. (People have also left some messages on my profile page.)

Once again, great post! There are those on this board who should consider a PTC post RV as one option in a comprehensive plan that will enable them to use their new assets to help their family learn how to have success in life for generations to come.

I also like your point about linking the PTC to offshore planning. That is another topic I'd love to do somewhere down the road.

Best of Blessings,

Mark

[TennOkay]

If we exchange part of our Dinars with Dinar Trade for Gold (Gold Coins) when do we pay the IRS taxes. How is this going to be treated. Thanks

[ExecConsult]

If we exchange part of our Dinars with Dinar Trade for Gold (Gold Coins) when do we pay the IRS taxes. How is this going to be treated. Thanks

This is the second time I have heard someone mention that option. I am not sure how that will work out yet. Allow me to do some research and I'll make a topic of it later.

Thanks for bringing it up.

Best of Blessings,

Mark

[ExecConsult]

I would like to know if a person should be setting up a business entity now in one of these states, or trust depending on our goals, with the dinars we have on hand?

You certainly could set it up now and if this is the option that best fits you, then contributing pre-RV might have some advantages over contributing post-RV:

1) You won't have to wait after RV to cash out because contribution is done

2) Contribution is tax free except for any gift taxes

a ) If beneficiaries of trust are other than you and your spouse you want to do pre-RV because of gift tax

b ) If you plan to give interests in the company to anyone other than spouse, you should do it pre-RV to avoid gift taxes

Many of you will not have the means (or willingness to commit them) to set up an entity right now. However, much can be done post RV as well. Remember, the tax is not figured when an RV happens. The tax is figured when you dispose of the Dinar (cash it in etc...). When you contribute to an entity for yourself there is no tax. When the entity cashes in - that is when the tax is figured.

Also remember that this is "Technique - #1" only. I am hoping to have time to provide some other options as well.

Though this is a technique that would be a good fit for some people, I am by no means that it will be a good fit for all. Please take time to investigate all options available and decide what is appropriate for you.

Best of Blessings,

Mark

Edited November 1, 2010 by ExecConsult

[pmoneil]

Execconsult Thanks for the information concerning taxes. I originally was planning on just cashing in in TN (I reside here), but was not aware of the TN tax implications where the gain on the RV would be considered interest income and therefore be subject to state taxes. We have no state tax on income. Would it be in my best interest to set up a NV or WY LLC to gift my dinars to and then work out from this corp??

[hspotman]

Alright, I am just entirely fed up with my "good" friend's negativity(somewhat) to this investment. I really just let it all go after the last time I talked to him about it, but he is in constant sorrow with work, and in need of a helping hand up. So when he was complaining today about his current situation with work(won't go into it here,respectful of his privacy even if none of you know him), I asked him if he could even spare $50 to take a chance on something that he could get his money back in the end if it was a worse case scenario(?). And he said no, and that he didn't see any way that I could make what I was thinking I could make on this. "You could probably make 'something'", he said,"But nowhere near what you are thinking." Now before any of you tell me this post doesn't belong in this thread, I precluded my post with this issue because I wanted to ask Mark something. My friend is definitely in need of a "helping hand up", but there is no way in h#!! he would invest in this. So my thought was, why don't I just give him 25,000 dinar out of my stash, as long as he "promises" not to do anything with it until I say so. I think he would agree to that. My question for Mark is, what do I have to do "legally" where taxes are concerned? I read in another thread that me and him would need to sign a letter of intent for a gift(or something like that). So should I just write/type out a letter that I am gifting him(his name) 25,000 IQD, and then both me and him sign it? And would we need a witness to sign as well? What type of implications would this have on mine and his tax returns? And anything else you could include on this matter would be appreciated as well. I know this has been discussed in different threads, but I wanted to get it from "the horses mouth",so to speak. Thanks for you help.

Edited November 1, 2010 by hspotman

[tomcat]

Hi Mark and thank you for all of the information, it is greatly appreciated.

I have a couple of questions and yes I have done research on it but I am hoping you can put it in layman terms.

I have an LLC with the distinction of it being for investment, I live in MN, I have a few million Dinars.

1. What is the the process or benefit of using the LLC to minimize taxes?

2. What is the process of putting the Dinars into the LLC.

Thank you in advance

Tomcat

[ExecConsult]

Hi Mark and thank you for all of the information, it is greatly appreciated.

I have a couple of questions and yes I have done research on it but I am hoping you can put it in layman terms.

I have an LLC with the distinction of it being for investment, I live in MN, I have a few million Dinars.

1. What is the the process or benefit of using the LLC to minimize taxes?

2. What is the process of putting the Dinars into the LLC.

Thank you in advance

Tomcat

There can be many advantages of using your LLC to reduce taxes. I am going to do a topic on that in the next few days. However, I might see if you could move your LLC to one of the seven states listed above that have no state income tax. That would be a good way to start using the LLC to reduce taxes.

The process for contributing the Dinar to the LLC is easy once you think of the LLC separately from yourself. If the LLC belonged to someone else and your contribution of Dinar was a way to buy in to that business, the following would happen

1) You would give the Dinar to the manager/owner of the business and get a receipt for it

2) You would be required by the manage/owner to provide documentation of the purchase of the Dinar to set up its contribution value and also to create a paper trail for when the LLC wanted to exchange the Dinar for US $.

3) The minutes of the LLC would reflect your contribution of Dinar and the companies reason for taking it

4) The capital accounts of the business would be changed to show the increase in overall assets of the business and the increase in the amount of equity in the business that you hold

All of these things should happen when you are contributing to your own company as well.

Keep a look out for my later topic on using a business entity to reduce tax expenditures

Best of Blessings,

Mark

Execconsult Thanks for the information concerning taxes. I originally was planning on just cashing in in TN (I reside here), but was not aware of the TN tax implications where the gain on the RV would be considered interest income and therefore be subject to state taxes. We have no state tax on income. Would it be in my best interest to set up a NV or WY LLC to gift my dinars to and then work out from this corp??

I used to live in TN - I got my undergrad degree at APSU in Clarksville while my wife was stationed at Fr. Campbell. I have good memories there.

If I were in your shoes, unless there were some compelling reason to spend my money on it now, I'd probably set up the LLC (or a self-settled trust) in one of those jurisdictions after the RV and then contribute to it.

For information on why "I" would wait until post-RV to set up the LLC, please look at my newest topic:

Best of Blessings,

Mark

I would like to know if a person should be setting up a business entity now in one of these states, or trust depending on our goals, with the dinars we have on hand?

I know I've already answered this question once, but I couldn't stop thinking about it. Now I know what was bugging me. Please read the topic I put up today, "How to Lower Your Taxes - Technique #2":

Best of Blessings,

Mark

Edited November 2, 2010 by ExecConsult

[ExecConsult]

Alright, I am just entirely fed up with my "good" friend's negativity(somewhat) to this investment. I really just let it all go after the last time I talked to him about it, but he is in constant sorrow with work, and in need of a helping hand up. So when he was complaining today about his current situation with work(won't go into it here,respectful of his privacy even if none of you know him), I asked him if he could even spare $50 to take a chance on something that he could get his money back in the end if it was a worse case scenario(?). And he said no, and that he didn't see any way that I could make what I was thinking I could make on this. "You could probably make 'something'", he said,"But nowhere near what you are thinking." Now before any of you tell me this post doesn't belong in this thread, I precluded my post with this issue because I wanted to ask Mark something. My friend is definitely in need of a "helping hand up", but there is no way in h#!! he would invest in this. So my thought was, why don't I just give him 25,000 dinar out of my stash, as long as he "promises" not to do anything with it until I say so. I think he would agree to that. My question for Mark is, what do I have to do "legally" where taxes are concerned? I read in another thread that me and him would need to sign a letter of intent for a gift(or something like that). So should I just write/type out a letter that I am gifting him(his name) 25,000 IQD, and then both me and him sign it? And would we need a witness to sign as well? What type of implications would this have on mine and his tax returns? And anything else you could include on this matter would be appreciated as well. I know this has been discussed in different threads, but I wanted to get it from "the horses mouth",so to speak. Thanks for you help.

I am so glad you want to help your friend. People like you are why I find myself giving free advice here (probably spending too much time on it, but Oh well).

The important things for this gift will be to 1) make it a completed gift and 2) establish the date of the gift 3) establish a paper trail so your friend can cash out post-RV. A lot of people have done "Gift Letters" for people whom they intent to give Dinar to but they are still holding the Dinar and the letters. As far as the IRS is concerned, the Gift Letters are worthless unless you have actually placed the Dinar outside of your control and you have no authority to take it back. That is when the gift is complete. That means you either need to give the Dinar to your friend or to a third party who agrees to hold the Dinar for your friend (as a Trustee). The more important point of the Gift Letter is to establish the time of the gift and create a paper trail so your friend will have documentation to show the bank if they ever want to cash out.

I would type up the letter establishing the place and price at which you purchased the Dinar (and include a copy of your receipt), the date of your gift to your friend, the reason for your gift, and whatever nice things you want to add. The more detailed the better. The more documentation you can attach the better. Then you and your friend both sign. You mentioned having it witnessed. I'd go one step further and have it notarized.

As far as taxes go, if you "complete" this gift pre-RV there won't be any tax consequences to you. Post-RV, when your friend cashes out, he will include any income from the gifted Dinar on his income taxes.

Best of Blessings,

Mark

[hspotman]

I am so glad you want to help your friend. People like you are why I find myself giving free advice here (probably spending too much time on it, but Oh well).

The important things for this gift will be to 1) make it a completed gift and 2) establish the date of the gift 3) establish a paper trail so your friend can cash out post-RV. A lot of people have done "Gift Letters" for people whom they intent to give Dinar to but they are still holding the Dinar and the letters. As far as the IRS is concerned, the Gift Letters are worthless unless you have actually placed the Dinar outside of your control and you have no authority to take it back. That is when the gift is complete. That means you either need to give the Dinar to your friend or to a third party who agrees to hold the Dinar for your friend (as a Trustee). The more important point of the Gift Letter is to establish the time of the gift and create a paper trail so your friend will have documentation to show the bank if they ever want to cash out.

I would type up the letter establishing the place and price at which you purchased the Dinar (and include a copy of your receipt), the date of your gift to your friend, the reason for your gift, and whatever nice things you want to add. The more detailed the better. The more documentation you can attach the better. Then you and your friend both sign. You mentioned having it witnessed. I'd go one step further and have it notarized.

As far as taxes go, if you "complete" this gift pre-RV there won't be any tax consequences to you. Post-RV, when your friend cashes out, he will include any income from the gifted Dinar on his income taxes.

Best of Blessings,

Mark

Awesome Mark, thanks! BTW-what do you mean by a paper trail? I am just going to document everything-my time of purchase(copy of receipt too),date and amount of gift,and have both of us sign and date it in front of his wife and have her sign and date after. I want to do this for him because they have their first child(son) due New Years Eve, and this would help them out immensely! What a way to start a new year!! Thx again

[tomcat]

Thanks Mark for the reply, I will look forward to your post on LLC's

Again his is greatly appreciated

Tomcat

[pmoneil]

ExecConsult

If I set up a LLC in Nevada or Wyoming and gift my dinar to that corp. hopefully pre-RV. Can I have a bank acct in TN set up for that LLC corp using that LLC EIN where I depost the $$ after RV??

I gift lets say $1,000,000 IQD to the LLC and then it RV into $1,000,000 USD.

I guess at that point I can write check to me personally from the LLC Corp for some or all of the USD, thus I would owe fed tax on this amount on my personal income taxes but This will save me from TN state income tax (Hall tax).

I would pay no state taxes or fed taxes from the LLC.

[tomcat]

Mark I looked into Wyoming as a State with no income tax to move my LLC to.

Here is a statement from one of the Wyoming State websites

[i]LLC Footnotes:

Here are a couple of other points about an LLC.

If you are looking for state tax savings, an LLC passes the tax through to the members. So, if the member(s) are in a state where you pay state taxes, you still pay state taxes on the profits that are passed through the LLC.[/i]

So since I live in MN this says I will still pay MN State Tax on the profits so where is the benefit of moving to Wyoming, Nevada, Etc...

Please advise

Thanks,

Tomcat