Chapter 18. State Transfer Taxes

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1 Chptr 18 Stt Trnsr Txs Typs o Stt Trnsr Txs Tx plnnin or orst mnmnt nrlly ouss on inom n proprty txs. As isuss throuhout this ook, th t o th Frl stt tx otn is ovrlook. This is n ovrsiht tht n us srious isruptions in th orrly trnsr o orst ln t th. In th sm wy, Stt trnsr txs lso must onsir in stt plnnin, u to thir tul ost n to th possiility tht thy will upst strtis tht rss only Frl txs. Stts lvy our irnt typs o txs on th trnsr o proprty: it txs, stt txs, nrtion-skippin trnsr txs, n inhritn txs. As with thir Frl ountrprts, Stt it txs r lvi on n iniviul s litim trnsrs o proprty ovr n ov nnul n/ or litim xlusion mounts; Stt stt txs r lvi on th riht o nt s stt to trnsr proprty; n nrtion-skippin trnsr txs r lvi on th riht o iniviuls to trnsr proprty to prsons two or mor nrtions younr thn thmslvs, ithr throuh n outriht it or trnsr in trust. An inhritn tx is lvi on th riht o n iniviul hir or lt to riv proprty rom nt s stt. At th tim th lst ition o this ook 1 ws pulish, ll 50 Stts tx th trnsr o orst ln n othr ssts t th, ithr throuh n stt tx or n inhritn tx. O tht totl, 13 Stts h oth stt n inhritn txs, n 2 Stts h two irnt stt txs in t. In ition, 6 Stts tx lr its n 27 Stts tx nrtion-skippin trnsrs. Et o th Eonomi Growth n Tx Rli Ronilition At Bor ntmnt o th Eonomi Growth n Tx Rli Ronilition At o 2001 (EGTRRA; Puli Lw ), vry Stt h trnsr tx systm unr whih t lst on tx ws st qul to th mximum Frl rit or Stt trnsr txs llow unr Intrnl Rvnu Co (IRC) stion 2011 or This pproh i not rsult 1 Hny, H.L., Jr.; Sil, W.C Estt plnnin or orst lnownrs: wht will om o your timrln? Gn. Th. Rp. SO-97. Nw Orlns, LA.: U.S. Dprtmnt o Ariultur Forst Srvi, Southrn Forst Exprimnt Sttion. 186 p. in ny itionl tx urn on stts or iniviuls, ut pportion prt o wht woul hv n th Frl tx ill to th Stt. Most Stts simply st thir trnsr tx(s) qul to th mximum llowl Frl rit. This pproh is ll pik-up or spon tx. Stts with sprt stn-lon trnsr txs us son piy-k trnsr tx to mk up th irn twn thir stn-lon tx(s) n th mximum Frl rit. EGTRRA, howvr, phs out th Frl rit or Stt trnsr txs twn 2002 n 2005, n rom 2005 on, rpl it with ution. This hn in how th Frl stt tx is lult thrtn to limint ll Stt trnsr txs tht wr ti to th Frl rit, throwin Stt tx lw n tx plnnin into turmoil. Th iniviul Stts hv rspon vry irntly to th hns rouht y EGTRRA. Som hv m no hn to thir trnsr tx systms, llowin stt, inhritn, it, n nrtion-skippin trnsr txs ti to th Frl rit to phs out. Othrs hv sn EGTRRA s n opportunity to rpl trnsr txs, whil still othrs hv sn it s n osion to rt nw lvis on trnsrs o proprty. Currnt Stt Trnsr Txs Estt n inhritn txs ti to th Frl rit Tls 18.1 throuh 18.4 summriz th urrnt (2008) trnsr tx lws o Stts in, rsptivly, th Northst, North Cntrl rion, South, n Wst. Eh tl hs sprt olumns or h typ o trnsr tx: stt, inhritn, it, n nrtion-skippin. Stts tht hv ivn typ o tx r init with n X in tht olumn; n ompnyin ootnot outlins th provisions o th tx n nots i it hs n llow to phs out with th Frl rit. Th w Stts with two txs o th sm typ r init with two Xs, with th provisions o oth outlin in sinl ootnot. Stts tht o not hv typ o tx r init with sh in th olumn, whil Stts tht rntly hv rpl tx or rpl it with irnt typ o tx r init with ootnot tht ivs th t o th hn. 111

2 Stt Trmsr Txs Tl 18.1 Stt trnsr tx systms in th Northst, 2008 Stt Estt Inhritn Git Gnrtionskippin Conntiut X X, m Dlwr X n Min X Mryln X X X p Msshustts X X p Nw Hmpshir X l Nw Jrsy X X Nw York X h o X p Pnnsylvni X i X i Rho Isln X j X p Vrmont X k X q Wst Virini X Sours: CCH Finnil Plnnin Toolkit. inn.h.om/txt/50s15170.sp. [Dt ss: Sptmr 11, 2008]. Bnkrt.om Stt Tx Rounup. [Dt ss: Sptmr, 11, 2008]. Othr sours s init in ootnots. Conntiut lvis unii stt n it tx whih is oupl rom Frl provisions, plus n inhritn tx. Th unii stt n it tx, tiv Jnury 1, 2005, is rut tx with n xlusion mount o $2 million. Donors o its must il it tx rturn vn i no it tx is u n stt rprsnttivs must il n stt tx rturn vn i no stt tx is u. Th inhritn tx is lyr tx unr whih th rt vris orin to niiry s rltion to th nt. Conntiut Dprtmnt o Rvnu Srvis. [Dt ss: Sptmr 11, 2008]. Conntiut rpl its sussion tx tiv or stts o nts yin tr Dmr 31, Th Stt lvis n stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRCstion Unr th phs-out o th Frl rit put in pl y th EGTRRA, th tx ropp to $0 or stts o nts yin tr Dmr 31, Min hs oupl its stt tx rom Frl stt tx provisions. Th tx pplis to stts o nts yin tr Dmr 31, It quls th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011 s o Dmr 31, 2001, ut ronizin n xlusion mount o $1 million. Rprsnttivs o smllr stts must il rturn i th stt is oin throuh prot or ontins rl proprty. Mryln lvis n stt tx whih is oupl rom Frl stt tx provisions, plus n inhritn tx. Th stt tx pplis to stts o nts yin tr Dmr 31, It quls th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011 s o Jnury 1, 2001, ut ronizin n xlusion mount o $1 million. Th inhritn tx is lt 10-prnt lvy on proprty pssin to non-xmpt iniviuls. Msshustts hs oupl its stt tx rom Frl stt tx provisions. Th tx pplis to stts o nts yin tr Dmr 31, It quls th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011 s o Dmr 31, 2000, ut ronizin n xlusion mount o $1 million. Msshustts Dprtmnt o Rvnu. [Dt ss: Sptmr 11, 2008]. Nw Jrsy lvis n stt tx whih is oupl rom Frl stt tx provisions, plus n inhritn tx. Th stt tx is th lssr o th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011 s o Dmr 31, 2001, or n mount trmin usin th Stt Simplii Tx Systm. Th inhritn tx, tiv July 10, 2004, is rut tx on proprty with vlu o $500 or mor pssin to non-xmpt iniviuls. Th Nw Jrsy Domsti Prtnrship At inlus survivin omsti prtnrs o nts yin tr July 9, 2004, s xmpt iniviuls or inhritn tx purposs. h Nw York hs oupl its stt tx rom Frl stt tx provisions. Th tx quls th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011 s o July 22, i Pnnsylvni lvis n stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011, plus n inhritn tx. Unr th phs-out o th Frl rit put in pl y EGTRRA, th stt tx ropp to $0 or stts o nts yin tr Dmr 31, Th inhritn tx is lyr tx unr whih th rt vris orin to niiry s rltion to th nt. j Rho Isln hs oupl its stt tx rom Frl stt tx provisions. Th tx quls th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011 s o Jnury 1, k Vrmont hs oupl its stt tx rom Frl stt tx provisions. Th tx pplis to stts o nts yin tr Jnury 1, 2002, n quls th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011 s o Jnury 1, l Nw Hmpshir rpl its Ly n Sussion Tx tiv or nts yin tr Dmr 31, m Conntiut rpl its it tx with unii stt n it tx tiv tr Dmr 31, Conntiut Dprtmnt o Rvnu Srvis. [Dt ss: Sptmr 11, 2008]. n Dlwr rpl its it tx tiv Jnury 1, Dlwr Division o Rvnu. [Dt ss: Sptmr 11, 2008]. o Nw York rpl its it tx tiv Jnury 1, Nw York Stt Dprtmnt o Txtion n Finn. it_tx_1983_1999.htm. [Dt ss: Sptmr 11, 2008]. p Th Stt lvis nrtion-skippin tx qul to th mximum Frl rit or Stt nrtion-skippin trnsr txs llow unr IRC stion Unr th phs-out o th Frl rit put in pl y EGTRRA, th tx ropp to $0 tr Dmr 31, q Vrmont hs oupl its nrtion-skippin tx rom Frl nrtion-skippin trnsr tx provisions. Etiv Jnury 1, 2005, Vrmont lvis tx on ll suh trnsrs qul to th mximum Frl rit or Stt nrtion-skippin trnsr txs llow unr IRC stion 2604 s o Jnury 1,

3 Chptr 18 Tl 18.2 Stt trnsr tx systms in th North Cntrl rion, 2008 Stt Estt Inhritn Git Gnrtionskippin Illinois X X j Inin X X X k Iow X X X k Knss X l Mihin X X k Minnsot X Missouri X X k Nrsk X X X m North Dkot X Ohio X,X X k South Dkot X i Wisonsin X h Sours: CCH Finnil Plnnin Toolkit. [Dt ss: Sptmr 11, 2008]. Bnkrt.om Stt Tx Rounup. [Dt ss: Sptmr 11, 2008]. Illinois lvis n stt tx whih urrntly is oupl rom Frl stt tx provisions. For stts o nts yin tr Dmr 31, 2005, th tx quls th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011 s o Dmr 31, 2001, ut ronizin n xlusion mount o $2 million. For stts o nts yin tr Dmr 31, 2009, th tx will qul th mximum Frl rit or Stt trnsr txs in t t tht tim. Th Stt lvis n stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011, plus n inhritn tx. Unr th phs-out o th Frl rit put in pl y EGTRRA, th stt tx ropp to $0 or stts o nts yin tr Dmr 31, Th inhritn tx is lyr tx unr whih th rt vris orin to niiry s rltion to th nt. Knss hs oupl its stt tx rom Frl stt tx provisions. Th tx pplis to stts o nts yin tr Dmr 31, 2006, n is rut tx on txl stts o mor thn $1 million. Th Stt lvis n stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRC stion Unr th phs-out o th Frl rit put in pl y EGTRRA, th tx ropp to $0 or stts o nts yin tr Dmr 31, Minnsot hs oupl its stt tx rom Frl stt tx provisions. Th tx quls th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011 s o Dmr 31, Nrsk lvis n stt tx whih is oupl rom Frl stt tx provisions, plus n inhritn tx. Th stt tx pplis to stts o nts yin tr Jun 30, 2003, n is rut tx on ll txl stts. Th inhritn tx is lyr tx unr whih th rt vris orin to niiry s rltion to th nt. Ohio lvis stn-lon stt tx, plus piy-k stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRC stion Th stn-lon tx pplis to stts o nts yin tr Dmr 31, 2001, with txl vlu o ovr $338,333. Unr th phs-out o th Frl rit put in pl y EGTRRA, th piy-k stt tx ropp to $0 or stts o nts yin tr Dmr 31, = th tx ropp to $0 tr Dmr 31, h Etiv Jnury 1, 2008, Wisonsin lvis n stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRC stion Unr th phs-out put in pl y EGTRRA, th Frl rit urrntly is $0. For stts o nts yin twn Otor 1, 2002 n Dmr 31, 2007, Wisonsin lvi n stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011 s o Dmr 31, i South Dkot rpl its inhritn tx tiv Jun 30, j Illinois lvis nrtion-skippin tx whih urrntly is oupl rom Frl nrtion-skippin tx provisions. For nrtion-skippin trnsrs m tr Dmr 31, 2005, th tx quls th mximum Frl rit or Stt nrtion-skippin txs llow unr IRC stion 2604 s o Dmr 31, 2001, ut ronizin n xlusion mount o $2 million. For nrtion-skippin trnsrs m tr Dmr 31, 2009, th tx will qul th mximum Frl rit or Stt trnsr txs in t t tht tim. k Th Stt lvis nrtion-skippin tx qul to th mximum Frl rit or Stt nrtion-skippin trnsr txs llow unr IRC stion Unr th phs-out o th Frl rit put in pl y EGTRRA, th tx ropp to $0 tr Dmr 31, l Knss rpl its sussion tx tiv July 1, 2003 m Nrsk hs oupl rom th phs-out o IRC stion 2604 rit or Stt nrtion- skippin trnsr txs put in pl y EGTRRA. Etiv Jnury 1, 2003, Nrsk lvis lt 16-prnt tx on ll txl nrtion-skippin trnsrs. 113

4 Stt Trmsr Txs Tl 18.3 Stt trnsr tx systms in th South, 2008 Stt Estt Inhritn Git Gnrtionskippin Alm X X j Arknss X Flori X X j Gori X Kntuky X X Louisin X X Mississippi X North Crolin X X h X j Oklhom X,X South Crolin X X j Tnnss X X X i X j Txs X X j Virini X j Sours: CCH Finnil Plnnin Toolkit. [Dt ss: Sptmr 11, 2008]. Bnkrt.om Stt Tx Rounup. [Dt ss: Sptmr 11, 2008]. Othr sours s init in ootnots. Th Stt lvis n stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRC stion Unr th phs-out o th Frl rit put in pl y EGTRRA, th tx ropp to $0 or stts o nts yin tr Dmr 31, Th Stt lvis n stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011, plus n inhritn tx. Unr th phs-out o th Frl rit put in pl y EGTRRA, th stt tx ropp to $0 or stts o nts yin tr Dmr 31, Th inhritn tx is lyr tx unr whih th rt vris orin to niiry s rltion to th nt. North Crolin hs oupl its stt tx rom Frl stt tx provisions. Th tx pplis to stts o nts yin tr Dmr 31, 2004, n quls th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011 s o Dmr 31, North Crolin Dprtmnt o Rvnu. [Dt ss: Sptmr 11, 2008]. Oklhom lvis stn-lon stt tx, plus piy-k stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRC stion Th stn-lon tx is lyr tx unr whih th rt vris orin to niiry s rltion to th nt. Unr th phs-out o th Frl rit put in pl y EGTRRA, th piy-k tx ropp to $0 or stts o nts yin tr Dmr 31, Tnnss lvis n stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRC stion 2011, plus n inhritn tx. Unr th phs-out o th Frl rit put in pl y EGTRRA, th stt tx ropp to $0 or nts yin tr Dmr 31, Th inhritn tx ronizs n xlusion mount o $1 million n llows xmptions or trnsrs to th nt s spous, ovrnmnt ntitis, n hritl, utionl, or rliious orniztions. Virini rpl its stt tx, tiv or th stts o nts yin tr Jun 30, Th stts o nts yin on or or tht t wr sujt to n stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRC stion Unr th phs-out o th Frl rit put in pl y EGTRRA, th tx ropp to $0 or stts o nts yin tr Dmr 31, Louisin rpl its it tx, tiv or its m tr Jun 30, Gits m on or or tht t r sujt to tx with nnul xlusion n xmption mounts tht mirror Frl it tx provisions. Blwin Hspl Burk & Myr LLC. [Dt ss: Sptmr 11, 2008]. h North Crolin lvis lyr it tx unr whih th rt vris orin to ripint s rltion to th onor. North Crolin Dprtmnt o Rvnu. [Dt ss: Sptmr 11, 2008]. i Tnnss lvis it tx with n xmption tht vris orin to th onor s rltion to th ripint. Tnnss Dprtmnt o Rvnu. rvnu/tntxs/it.htm. [Dt ss: Sptmr 11, 2008]. j Th Stt lvis nrtion-skippin tx qul to th mximum Frl rit or Stt nrtion-skippin trnsr txs llow unr IRC stion Unr th phs-out o th Frl rit put in pl y EGTRRA, th tx ropp to $0 tr Dmr 31,

5 Chptr 18 Tl 18.4 Stt trnsr tx systms in th Wst, 2008 Stt Estt Inhritn Git Gnrtionskippin Alsk X Arizon Cliorni X X Coloro X X Hwii X X Iho X Montn X X Nv X X Nw Mxio X Oron X Uth X Wshinton X Wyomin X Sours: CCH Finnil Plnnin Toolkit. [Dt ss: Sptmr 11, 2008]. Bnkrt.om Stt Tx Rounup. [Dt ss: Sptmr 11, 2008]. Th Stt lvis n stt tx qul to th mximum Frl rit or Stt trnsr txs llow unr IRC stion Unr th phs-out o th Frl rit put in pl y EGTRRA, th tx ropp to $0 or stts o nts yin tr Dmr 31, Arizon prmnntly rpl its stt n nrtion-skippin txs, tiv or tx yrs innin tr Dmr 31, Wshinton hs oupl its stt tx rom th Frl stt tx provisions. Th tx is rut tx on stts o nts yin tr My 16, Th irst $1.5 million o th txl stt o nts yin twn My 17 n Dmr 31, 2005, n th irst $2 million o th txl stt o nts yin tr tht prio, r xmpt rom th tx. Montn rpl its inhritn tx, tiv or tx yrs innin tr Dmr 31, Oron hs oupl its inhritn tx rom Frl provisions. Etiv or tx yrs innin tr Dmr 31, 2005, th tx quls th mximum rit or Stt trnsr txs llow unr IRC stion 2011 s o Dmr 31, 2000, ut ronizin n xlusion mount o $1 million. Th Stt lvis nrtion-skippin tx qul to th mximum Frl rit or Stt nrtion-skippin trnsr txs llow unr IRC stion Unr th phs-out o th Frl rit put in pl y EGTRRA, th tx ropp to $0 tr Dmr 31, Wshinton rpl its nrtion-skippin tx, tiv My 17,

6 Stt Trmsr Txs Ovrll, 32 Stts 4 in th Northst, 7 in th North Cntrl rion, 11 in th South, n 10 in th Wst hv kpt stt or inhritn txs ti to th Frl rit on thir ooks, llowin thm to phs out. Two Stts on h in th South n Wst hv rpl stt txs ti to th Frl rit (tls 18.1 throuh 18.4). Svn Stts Minnsot, Nw Jrsy, Nw York, North Crolin, Rho Isln, Vrmont, n Wisonsin hv oupl stt or inhritn txs rom th urrnt Frl stt tx provisions, tyin thm to Frl lw s it xist on Jnury 1, 2002, or rlir. Anothr iv Stts Illinois, Min, Mryln, Msshustts, n Oron lso hv oupl stt or inhritn txs rom urrnt Frl stt tx provisions, tyin thm to Frl lw s it xist Dmr 31, 2001, or rlir, ut ronizin hihr xlusion mount. An our Stts Conntiut, Knss, Nrsk, n Wshinton hv rpl txs ti to th Frl rit with stn-lon stt txs (tls 18.1 throuh 18.4). Th nt rsult o ths hns is tht 34 Stts tht on lvi stt or inhritn txs ti to th Frl rit no lonr o so, t lst or th prsnt. Only th 16 Stts list in th prin prrph still lvy stt or inhritn txs sn rom tx lws ti to th Frl rit 12 y ouplin thir tx rom urrnt Frl lw n 4 y pssin nw stn-lon tx (tls 18.1 throuh 18.4). Stn-lon inhritn n stt txs Montn, Nw Hmpshir, n South Dkot hv rpl stn-lon inhritn or stt txs. Twlv Stts Conntiut, Inin, Iow, Kntuky, Louisin, Mryln, Nrsk, Nw Jrsy, Ohio, Oklhom, Pnnsylvni, n Tnnss still lvy txs o this typ (tls 18.1 throuh 18.4). Git txs Dlwr, Louisin, n Nw York hv rpl thir it txs, whil Conntiut hs rpl its it tx with unii stt n it tx. Only North Crolin n Tnnss ontinu to lvy it txs (tls 18.1 n 18.3). Gnrtion-skippin trnsr txs O th Stts tht lvi nrtion-skippin trnsr txs t th tim th lst ition o this ook ws pulish, 21 hv llow thir txs to phs out with th Frl rit, whil Arizon, Knss, n Wshinton hv rpl thir lws. Only Illinois, Nrsk, n Vrmont still lvy nrtionskippin trnsr txs. Illinois n Vrmont oupl thir txs rom urrnt Frl provisions, tyin thm to Frl lw s in t on n rlir t lthouh Illinois ronizs hihr xlusion mount. Nrsk rpl tx ti to Frl lw with stn-lon tx (tls 18.1 throuh 18.4). Stt Trnsr Txs n Estt Plnnin Th spii provisions o Stt trnsr txs ir sustntilly, vn mon Stts with similr tx systms. In most instns, oorint plnnin tht tks oth Frl n Stt tx provisions into onsirtion will rquir in orr to otin th st rsults. Th n or oorint plnnin is, o ours, ru to th xtnt tht spii Stt hs rpl trnsr txs or llow thm to phs out with th Frl rit. Th lttr sitution will likly hn, howvr, s Conrss rsss th 1-yr rpl o th Frl stt tx n susqunt rturn to prior lw shul unr EGTRRA. Coorint plnnin will ontinu to nssry in Stts tht hv oupl rom urrnt Frl lw n ti thir trnsr txs to provisions tht xist t n rlir t, s wll s in Stts tht hv rtin or nt stn-lon trnsr txs. In Stts tht hv oupl rom urrnt Frl lw, provisions suh s th pplil rit mount (provi y IRC stion 2010; s hptr 3), mritl ution (provi y IRC stion 2056(); s hptr 6), spil us vlution (prmitt unr IRC stion 2032A; s hptr 12), n rrl n xtnsion o tx pymnts (prmitt unr IRC stion 6166; s hptr 13) rmin vill inirtly t th Stt lvl. Th mritl ution is not limit, ut or th othr provisions th lvl o th nit is tht in t on th t to whih th Stt tx is ti rthr thn tht provi unr urrnt Frl lw. In Stts tht hv rtin or nt stn-lon txs, th provisions vill my quit irnt rom thos llow unr Frl lw. Som Stts o not hv pplil rit or mritl ution provisions, with th rsult tht stt vlu rr t th Frl lvl my txl y th Stt. Som Stts hv thir own spil us vlution n rrl n xtnsion provisions, whil othrs lk suh provisions or xpliitly ny thm. Thus, in Stts whih hv oupl rom urrnt Frl provisions, n in thos with stn-lon txs, Stt stt or inhritn tx my inurr vn i no Frl stt tx is u. Trusts, joint ownrships, rssiv itin (inluin hritl qusts), intrnrtionl trnsrs, n othr msurs isuss lswhr in this ook lso prou mix rsults whn Stt trnsr tx provisions r not xpliitly inorport in th plnnin pross. Bus o th inrsin vriility in Stt trnsr tx lws n us som Stt lws work ountr to Frl provisions, it is imprtiv tht stt plnnrs milir with th tils o Stt trnsr txs n how thy impt orst proprtis. 116

Global Register Allocation

Global Register Allocation Glol Rgistr Allotion Xiokng Qiu Puru Univrsity ECE 468 Slis from Anrw Myrs Sptmr 23, 2016 Min i Wnt to rpl tmporry vrils with som fix st of rgistrs First: n to know whih vrils r liv ftr h instrution Two