That arrangement should ideally be made for all the properties a couple may own, said Mr. Deener.

“I’m hoping now that they take this more seriously than what they have,” Cheryl Deener told the station.

Her mother, Brenda Deener, is a sculptor.

A denim utility suit by Deener, brand-new and stiff, was $275 and just the thing someone might need for a Devo reunion party.

The Deener House is a historic house at 310 East Center Street in Searcy, Arkansas.

Johnson had worked at Sidney Deener Elementary School in the Searcy School District since 2007.

Her father is the founding partner of the law firm of Deener, Feingold & Stern in Hackensack, N.J.

“As Preston Deener got ready for his interview, three boys approached and one began hitting him in the head,” according to WHAG-TV.

Mr. Deener said the payment of rent can be a way of transferring money to the next generation without using the allowable exemptions connected with estate or gift taxes.

Wilson, Robert R. and David R. Deener; Canada-United States Treaty Relations (Duke University Press, 1963)

In September 1989, Mr. Deener noted, the Internal Revenue Service published amended guidelines that specifically excluded a family home from certain restrictions that had made GRITs less useful.

If a parent intends to continue to live in the home or use it regularly, which is usual, then it is vital, Mr. Deener said, to draw up a rental agreement that requires the parents to pay a fair market rent.

Mr. Deener noted that if one spouse dies and the home is still owned in the form of "tenants by the entirety" the full value of the home will be transferred to the surviving spouse, free of any estate tax.

The past president of the Estate Planning Council of Bergen County, N.J., Jerome Deener, said that if a mortgage remains on a home it is necessary to notify the bank, because the transfer is technically a sale.

If the property is held jointly by a married couple it could be far more prudent to plan as if there were no marital deduction, said Jerome Deener, a tax lawyer of Hackensack, N.J., who also is an estate-planning specialist.

General Enron's Fall Puts Spotlight on Responsibilities of Board of Directors By Bill Deener, The Dallas Morning News, Jan. 25 The fallout from Enron Corp.'s collapse has taken a most predictable turn.

Jerome Deener, past president of the Estate Planning Council of Bergen County, N.J., and a lawyer in Hackensack, N.J., offered as an alternative the creation of a Grantor Retained Income Trust, or GRIT.

Currently Dean Zinkhann serves as the Mayor of Evans City, and the council has the following members: Bill Painter, Karl Kennedy, Harry Shaffer, Roy Long, Paul Foster, John Mckinney, Cheri Deener, and Linda Bicehouse.

Financial Enron Used Partnerships in Speculative Stock Ventures By Bill Deener, The Dallas Morning News, Jan. 27 Many of the financial sleights of hand that Houston-based Enron Corp. used were accomplished through so-called off-balance-sheet partnerships, accounting experts say.

Questions Are in Ready Supply after Enron's Failure By Bill Deener, The Dallas Morning News, Jan. 27 In its heyday, Enron Corp. traded electricity, natural gas and other commodities with a speed that dazzled its industry and a complexity that baffled Wall Street.