Poiner, Gretchen

Dewey Library - BL65.S8 G68 2019

Frances Berriman asks us to give the gift of consideration to those who are using the web on constricted devices such as low-end smart phones or feature phones. Christmas is a time of good will to all, and as Bugsy Malone reminds us, you give a little love and it all comes back to you.

---

If I was given the job of Father Christmas with all my human limitations, apparently it would take me something like 6 months at non-stop full speed to deliver gifts to every kid on the planet. The real Father Christmas has the luxury of magic when it comes to delivering millions of gifts in just one night, but the only magical platform at my disposal is the world wide web, so I propose switching to digital gift cards and saving the reindeer feed.

300 million people are set to come online for the very first time in 2020, and a majority of those will be doing so via mobile phones (smart- and feature-phones). If we want those new users to have a great time online, spending those gift cards, we need to start thinking about their needs and limitations.

Suit up

We might not be hopping on the sleigh for these deliveries, but let’s suit up for the journey and get the tools we need to start testing and checking how our online gift-receivers will be enjoying their online shopping experience.

Of course, the variety of phones and OSs out there is huge and varied, but we have a few options out there to get a sense for the median. Here’s a few suggestions on where to start:

• Never has there been a better time to advocate at your workplace for a device testing suite or lab.
• You can also just pick up a low-end phone for a few bucks and spend some real time using it and getting a sense for how it feels to live with it every day. May I suggest the Nokia 2 or the Moto E6 - both very representative devices of the sort our new visitors will be on.
• You’ve also got WebPageTest.org at your disposal, where you can emulate various phones and see your sites rendered in real-time to get a sense of what an experience may look like for your users.
• You’ll also want to set yourself some goals. A performance budget, for example, is a good way to know if the code you’re shipping hits the mark in a more programmatic way.

Gift wrap

Many of us began our internet lives on desktop machines, and thanks to Moore’s law, these machines have been getting ever more powerful every year with more CPUs and memory at our disposal. The mobile phone landscape somewhat resets us on what hardware capacity is available on the client-side of our code, so it’s time to lighten the load.

What we see in the landscape of phones today is a huge spread of capabilities and CPU speeds, storage capacity and memory. And the gap between the haves and the have-nots is widening, so we have a huge task to deal with in meeting the needs of such a varied audience.

As far as possible, we should try to:

• Keep processing off the client - do anything you can server-side. Consider a server-side render (hold the <script>, thanks) for anything relatively static (including cached frequent queries and results) to keep client-side JavaScript to the minimum. This way you’re spending your CPU, not the user’s.
• Avoid sending everything you have to to the end user. Mobile-first access also means data-plan-first access for many, which means they may be literally paying in cold-hard cash for everything you send over the wire – or may be experiencing your site over a degraded “4G” connection towards the end of the month.
• Aggressively cache assets to prevent re-downloading anything you’ve sent before. Don’t make the user pay twice if they don’t have to.
• Progressively load additional assets and information as the user requests them, rather than a big upfront payload, that way you’re giving the end user a little more choice about whether they want or need that extra data set.

This is all to say that as web developers, we have a lot more control over how and when we deliver the meat of our products - unlike native apps that generally send the whole experience down as one multi-megabyte download that our 4G and data-strapped users can’t afford.

Make a wish

Finally, it’s time for your gift recipients to go out onto the web and find whatever their greatest wish is. For many, that’s going to begin when they first turn on their phone and see all those enticing icons on their home screen. Opening a browser may not be their first port of call.

They’ll be primed to look for sites and information through the icon-heavy menu that most mobile OSs use today, and they will be encouraged to find new experiences through the provided app store interface.

The good news is that web experience can be found in many modern app-stores today.

For example, if you build an app using Trusted Web Activities, the Google Play Store will list your web site right alongside native apps and allow users to install them on their phones. Samsung and Microsoft have similar options without the extra step of creating a TWA - they’ll list any Progressive Web App in their stores. Tools like Microsoft’s PWA Builder and Llama Pack are making this easier than ever.

If your users are primed to search for new experiences via a search engine instead, then they’ll benefit from the work you’ve put in to list them in app stores regardless, as PWAs are first and foremost about making websites mobile-friendly, regardless of point of sale. A PWA will provide them with offline support, service works, notifications and much more.

We do have a grinch in this story, however.

Apple’s iOS explicitly does not allow your website to be listed in their app store, so sadly you’ll have a harder time reaching those users. But it is possible! Fortunately, iOS isn’t as all-dominating world wide as it is in the tech community, selling only around 10-15% of smartphones out in the world.

The best present

The WWW is a wonderful gift that we received over 30 years ago and, as web developers, we get to steward and share this truly global, open, platform with millions of people every day. Let’s take care of it by building and sharing experiences that truly meet the needs of everyone.

---

About the author

Frances Berriman is a San Francisco-based British-born designer and web developer who blogs at fberriman.com. She’s done all sorts of things, but has a special soft spot for public sector projects, and has worked for the Government Digital Service, building GOV.UK, Code for America, Nature Publishing and the BBC and is currently Head of UX and Product Design at Netlify.

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Available: December 2011

This book is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. It provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.

• Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes.
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The Quick Tax Facts card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information. 

If you would like more details about this product, or would like to order a copy online, please click here.

Available: December 2010

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate.  This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2010. 

CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded 7-1/4" x 10" oversized page and larger type fonts for enhanced readability.  And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.  

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions.  Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included.  

CCH's readability, detailed amendment notes and accuracy have proven beneficial year after year-and are now further enhanced by the easy-to-use format featuring 7-1/4" x 10" oversized pages, with larger type fonts for enhanced readability. Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any other volumes available. The CCH Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution.

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Available: December 2011

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2011.

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Available: June 2012    

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012.

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If you would like more details about this product, or would like to order a copy online, please click here.

This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.

Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including:

• Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and GST taxes, including IRS guidance on the Windsor decision and its impact on tax planning for same-sex married couples.
• CCH-authored comments, cautions, elections, planning pointers, state tax alerts, and other value-adds highlighting planning opportunities, compliance tips, or pitfalls to avoid.
• Pertinent tax tables, such as the unified credit and exclusion/exemption amounts, GST rates and more for easy reference to key tax figures.
• Sample filled-in forms in the 706 and 709 series, as well as various GST tax forms, that illustrate practical application of the tax law.
• Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law.

A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access.

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Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including:

• Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes.
• Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures.
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Provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2011

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• Two-volume format.

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Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations. Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

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-  Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

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Reflects developments through March 2013.  

If you would like more details about this product, or would like to order a copy online, please click here.

Available: April 2012

- Full official text of the estate, gift, and generation-skipping transfer tax provisions of the Internal Revenue Code and the corresponding Final, Temporary, and Proposed Regulations.  Also included are selected income tax Code sections and Regulations that closely relate to estate and gift taxes, as well as selected procedural Code sections and corresponding Regulations.

- Unified transfer tax rates and the income tax rates applicable to estates and trusts, presented in tabular form for quick reference.

Expanded 7-1/2" x 10" oversized page and larger type fonts for enhanced readability. 

Reflects developments through February, 2012. 

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Susan Flax Posner

Provides timely and effective advice on estate and gift tax practice and procedure, and is a useful resource for estate-planning practitioners, fiduciaries, attorneys, and others dealing with the complexities of the estate and gift tax system. Now, in one place, you can find all the information and tools necessary to arrange a person's affairs, both before and after death, to minimize the estate and gift tax burden and maximize wealth transfers through lifetime and testamentary giving.

The following forms are completed for hypothetical taxpayers and entries and are explained line by line in the 2014 Estate & Gift Tax Handbook:

• Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, for both a husband and a wife
• Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
• Form 1041, United States Income Tax Return for a Trust
• Form 1041, United States Income Tax Return for an Estate
• Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts
• Form 1040, Decedent's Final Individual Income Tax Return.

All relevant terms and key concepts are thoroughly defined and illustrated.

Chapter 1: Estate and Gift Tax Planning in Light of Tax Relief Act of 2010
Chapter 2: The Federal Gift Tax
Chapter 3: Revocable Living Trusts
Chapter 4: Life Insurance
Chapter 5: Anti-Freeze Valuation Rules
Chapter 6: GRITs, GRATs, GRUTs
Chapter 7: Qualified Personal Residence Truats (QPRTs)
Chapter 8: Penalties Imposed on Estate and Gift Tax Preparers
Chapter 9: Tax-Free Gifts
Chapter 10: Charitable and Split Interest Transfers
Chapter 11: Marital Deduction
Chapter 12: Disclaimers-A Powerful Post-Mortem Tax Planning Tool
Chapter 13: Family Limited Partnerships (FLPs)
Chapter 14: Calculation of the Gift Tax
Chapter 15: Portability
Chapter 16: Transfer Taxes Imposed on Expatriates
Chapter 17: The Gift Tax Return-Form 709
Chapter 18: The Federal Estate Tax
Chapter 19: Valuation
Chapter 20: Estate Tax Deductions
Chapter 21: Estate Tax Credits
Chapter 22: Computation of Estate Tax
Chapter 23: Opinions for Paying the Estate Tax
Chapter 24: The Estate Tax Return-Form 706
Chapter 25: Generation-Skipping Transfer Tax
Chapter 26: Decedent's Final Income Tax Return
Chapter 27: Sample of Decedent's Final Income Tax Return
Chapter 28: Income Taxation of Trusts and Estates
Chapter 29: Sample Income Tax Returns for Trusts
Chapter 30: Sample Income Tax Returns for Estates
Appendix A: Glossary of Terms

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