Nursing Practicum Proposal Essay -- nursing educator, practicum experi

Nursing understudies today are assorted with various learning styles. Nursing teachers must shape understudies to become basic scholars and there are a large group of approaches for educators to create required showing abilities (Kostovich et al., 2007). There are numerous models of instruction styles; one to form educating after is from Kolb’s model in 1985 which proposes coordinating learning techniques to educating approaches. Be that as it may, teachers need to get capable in recognizing singular understudy learning styles. Nursing instructors ought to likewise perceive their own training style and the impact it has on student advancement and socialization (National League for Nursing, 2007). The National League for Nursing (NLN) has created eight center capabilities for nurture instructors. The NLN proficiencies fill in as a guide for workforce to follow so as to give excellent instruction to nursing understudies (NLN, 2007). This paper is planned for proposing an underst udy instructing practicum at North Central Michigan College (NCMC) in the nursing high loyalty recreation/abilities lab for the winter 2014 semester. Insightful Practicum Proposal The NLN has created eight center capabilities for nurture teachers. The NLN proficiencies fill in as a guide for workforce to follow so as to give excellent instruction to nursing understudies (NLN, 2007). With a different understudy populace, instructors must have the option to join fluctuated showing techniques into educational plans to address the issues of every understudy. More seasoned understudies tend to incline toward on line conversation and issue based learning, while more youthful understudies lean toward recreations and aptitudes exhibition (Pettigrew, Dienger, and King, 2011). Utilized as a showing instrument, recreation advances clinical abilities, interperson... ...eved from http://www.nln.org/profde/corecompetencies.pdf . North Central Michigan College. (2013-14). Nursing program handbook. Recovered from http://www.ncmich.edu/ Penn, B., Wilson, L., and Rosseter, R. (2008). Progressing from nursing practice to a showing job: The Online Journal of Issues in Nursing, 13(3):3 Pettigrew, A., Dienger, M., and King, M. (2011). Nursing understudies today: Who are they and what are their realizing inclinations? Diary of Professional Nursing, 27(4), 227-236. doi:10.1016/j.profnurs.2011.03.007. Rattray, J., and Jones, M. (2007). Fundamental components of survey plan and improvement. Diary of Clinical Nursing 16, 234-243. Wayne, D., and Lotz, K. (2013). The reenacted clinical condition as a stage for refining basic speculation in nursing understudies: a test case program. Nursing Education Perspectives, 34 (3), 163-166.

Salvador Dali :: essays research papers

Salvador Dali was conceived on May 11, 1904. He was a pioneer in the new development of craftsmanship in the mid twentieth century called Surrealism. In 1921 Dali learned at the San Fernando Acadamy of Fine Arts in Madrid. Here he was ready to relate and gain from such Spanish innovators as Fedrico Garcia Lorca, and Luis Bundel. He additionally was impacted by Italian futurists and the powerful artistic creations of Giorgio de Chirico. In his initial works, be that as it may, Dali offered credit to his own Catalan feeling of imagination and his neurosis just like his actual rousing powers. Dali left the San Fernando Acadamy of Fine Arts in 1926, and move to Paris where he frequented the Cafe Cyrano, which was the Ã'headquartersã of the Parisan surrealists. In 1929 Bistro Cyrano highlighted a show of Daliã•s own surrealist works of art. Dali was likewise intrigued with the works of analyst Sigmund Freud. He was so moved by Fruedã•s hypothesis that he in this manner pledged to his lifeã•s aspiration to Ã'systemize confusionã. Dali is most popular for his surrealist works. Oddity is a workmanship style in which symbolism depends on dream and the universe of dreams. It is thought have become out of the French artistic development in the 1920ã•s and has itã•s establishes in Dadaism. These painters built up a fanciful, or dreamlike, symbolism that was all the all the more surprising for its profoundly practical rendering. A few of Daliã•s better realized works of art are: Ã'Persistence Of Memoryã likewise know prominently as Ã'Soft Watchesã (1931), and Ã'The Sacrament Of The Last Supperã (1955). These Paintings have gotten some portion of the complete record of twentieth Century workmanship. Dali utilized numerous mediums to show his motivations. His generally well known obviously are his artistic creations, however he additionally utilized such media as gems, commercials, lager bottle plans, artful dance sets, and outfits. Dali tested his abilities in film also. In 1928 he and youth guide Luis Bundel delivered the well known surrealist film Ã'Un Chein Andalouã (An Salvador Dali :: papers examine papers Salvador Dali was conceived on May 11, 1904. He was a pioneer in the new development of craftsmanship in the mid twentieth century called Surrealism. In 1921 Dali learned at the San Fernando Acadamy of Fine Arts in Madrid. Here he was ready to relate and gain from such Spanish innovators as Fedrico Garcia Lorca, and Luis Bundel. He additionally was impacted by Italian futurists and the powerful artistic creations of Giorgio de Chirico. In his initial works, be that as it may, Dali offered credit to his own Catalan feeling of imagination and his conceit similar to his actual rousing powers. Dali left the San Fernando Acadamy of Fine Arts in 1926, and move to Paris where he frequented the Cafe Cyrano, which was the Ã'headquartersã of the Parisan surrealists. In 1929 Bistro Cyrano included a display of Daliã•s own surrealist canvases. Dali was additionally captivated with the works of therapist Sigmund Freud. He was so moved by Fruedã•s hypothesis that he along these lines promised to his lifeã•s desire to Ã'systemize confusionã. Dali is most popular for his surrealist works. Oddity is a workmanship style in which symbolism depends on dream and the universe of dreams. It is thought have become out of the French scholarly development in the 1920ã•s and has itã•s establishes in Dadaism. These painters built up an illusory, or dreamlike, symbolism that was all the additionally frightening for its profoundly practical rendering. A few of Daliã•s better realized works of art are: Ã'Persistence Of Memoryã likewise know famously as Ã'Soft Watchesã (1931), and Ã'The Sacrament Of The Last Supperã (1955). These Paintings have gotten some portion of the conclusive record of twentieth Century craftsmanship. Dali utilized numerous mediums to show his motivations. His generally well known obviously are his artistic creations, yet he additionally utilized such media as gems, commercials, brew bottle plans, artful dance sets, and ensembles. Dali tested his abilities in film also. In 1928 he and youth guide Luis Bundel delivered the celebrated surrealist film Ã'Un Chein Andalouã (An

Hourly Rounding in the ED by Staff Research Paper

Hourly Rounding in the ED by Staff - Research Paper Example One response to this problem is hourly patient adjusting, which shows guarantee in the accomplishment of the two medical caretakers and patient fulfillment. Positive results of this framework rely upon the degree of fulfillment felt by both the patient and his folks, just as by the attendants. The previous proposition managed the improvement of customer fulfillment in the pediatric hospital’s crisis office. The investigation planned for looking into manners by which customer fulfillment could be improved. It demonstrated that all together for pediatric emergency clinics to offer ideal ED administrations, and furthermore gain the watchmen and children’s fulfillment, they expected to tie the rounds with clinical consideration, treatment methods, nursing administrations, and holding up time. Nonetheless, the proposition didn't examine on the fulfillment of Registered Nurses. This paper looks to consider fulfillment in the framework from a nurse’s perspective and the impact on the patients. A past report was directed on the evaluation and correlation of a pediatric medical clinic ED’s by and large division for the two patients and their watchmen (Nathan, 2002). It planned for distinguishing medicinal services angles that affected this group’s fulfillment. Toward the finish of their ED care, polls were regulated, with study instruments utilizing an agony rating scale and an interim size of six focuses. The inquiries included their view of intelligent quality mind the going to specialists, ampleness of benefited data, the child’s torment goals, connection among's genuine and evaluated holding up times, just as a correlation between dread, fulfillment and agony. The examination approved before considers that had discovered a relationship between's fulfillment of patients and intelligent quality with ED work force, ampleness of benefited data, and, for the gatekeepers, the time spent hanging tight for room situation, just as th at spent holding on to be gone to by a doctor. The investigation didn't discover a relationship to the absolute time sent in the ED (Nathan, 2002). The investigation found that torment goals was related essentially with tolerant fulfillment in the ED, which could be tended to by means of hourly adjusting. In any case, this investigation didn't manage the fulfillment of the attendants, who are similarly as significant in torment goals through hourly adjusting. The examination talked about underneath utilized patients and attendants as the investigation bunch at the Hillcrest Medical Center. An hourly patient adjusting framework was started at the Hillcrest Medical Center in Tulsa (Melnyk and Fineout, 2010). Before the framework was actualized, the Nursing Manager contemplated the facilitators, boundaries, and ramifications of the framework that he expected to consider all together creation it a triumph. In the wake of holding a few system arranging gatherings with his nursing staff, the unit had the option to guide hourly adjusting, scripting, results, facilitators, obstructions and techniques. The directing strategy comprised of a few segments (Frampton and Charmell, 2009). The unit was part into two, where one side comprised of specialists and medical caretakers who were to perform q1 hour adjusting, while on the opposite side were attendants who gave nursing care in their standard way. They additionally mounted a smaller than usual little white board for each room with the goal that the medical caretaker going to the patient could compose their name on it. A while later, the work area secretaries could count the quantity of patients that made misery calls from the two sides. What's more, the specialists and medical attendants were in control of a clipboard in each time which comprised of a period graph on which they enlisted each hourly round made. The specialists were

The Assistant free essay sample

An assessment of Bernard Malamuds book The Assistant with exceptional reference to the lead characters. Continuance and enduring are fundamental topics as anticipated through the two lead characters in Bernard Malamuds The Assistant, an inspiring coach understudy story set in mid twentieth century Brooklyn. The author shows how Malamud strings a topic of enduring so as to accomplish a higher good height all through the novel. It is set against the setting of the Depression time and it recounts a Jewish supermarket proprietor and his Italian collaborator. The connection between these two characters is the focal point of the paper. Similar to the case with a significant number of his accounts, The Assistant, By Bernard Malamud, recounts to the narrative of a basic man attempting to improve his life through a battle against misfortune. Through his portrayals in The Assistant, Malamud makes his subjects of perseverance and languishing. Malamud, maybe most popular for The Natural, which transformed into a 1980s film featuring Robert Redford, takes a turn at expounding on those not in the spotlight this time. We will compose a custom article test on The Assistant or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page

Business Law Research Paper Example

Business Law Paper Business law In business law, for an agreement to be enforceable it must be provable. This implies whether it is composed or oral, an agreement must have some type of approach to demonstrate that it is existent (Jennings, 2006). For oral agreements, it might be hard to demonstrate presence of specific terms because of absence of proof. Be that as it may, composed agreements are simpler to demonstrate as it is composed on paper and marked by the two gatherings included, subsequently can be alluded to when there is the event of a penetrate of agreement inciting case. In this occurrence, if a gathering relinquishes his obligation as communicated in the details of the agreement, it will be conceivable to demonstrate the presence of those authoritative conditions in the terms expressed. The idea of verification of agreement recognizes the significance of the capacity to demonstrate the legitimacy of the agreement as this is the thing that will render it enforceable in the official courtroom. This idea is reliant on the idea of the wording of the agreement and the ideas of the agreement according to the idea of the agreement being referred to. We will compose a custom exposition test on Business Law explicitly for you for just $16.38 $13.9/page Request now We will compose a custom paper test on Business Law explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom paper test on Business Law explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer This agreement is legitimate as it meets all the legally binding terms of sincere trust, a gathering of brains, execution desire on the two gatherings, shared thought and there was an offer and acknowledgment where the purchaser acknowledged these terms before going into the agreement. In this manner, the purchaser was under commitment to act as indicated by the set terms as he had acknowledged them before marking it. Seinfields couldn't guarantee of not paying the charge on the grounds that Cohen had gotten a measure of expense from Mayeris as this was not an option expressed in the agreement and the activity among Mayeris and Cohen don't influence the composed agreement as they are outside its extension. In any case, Cohen likewise penetrates the agreement in that there is no complete presentation on her part where her obligations incorporate and are not restricted to demonstrating the house to the customers when required. For this situation, she was missing when the litigant requi red seeing the house demonstrating incomplete execution on her part. With this proof, the court ought not organization Seinfields to pay Cohen, as there was non-execution where she neglected to play out her obligation as the intermediary. There likewise is absence of significant proof of harms by the offended party due to the non-installment that happened.

2017 Best Brightest Alicia Craig, University of Pittsburgh

2017 Best Brightest: Alicia Craig, University of Pittsburgh by: Jeff Schmitt on April 09, 2017 | 0 Comments Comments 439 Views April 9, 2017Alicia CraigUniversity of Pittsburgh, College of Business Administrationâ€Å"Lover of puppies, a good book, social justice, chocolate, tennis, coffee, and equality.Fun fact about yourself: I’ve stood in two countries at the same timeHometown: Oshkosh, WisconsinHigh School: Oshkosh West High SchoolMajor: FinanceMinor: SpanishFavorite Business Courses: Corporate FinanceExtracurricular Activities, Community Work and Leadership Roles During College: Women in Business (President); Resident Assistant; Teaching Assistant; Freshmen Team Leader; Research Assistant; League of Emerging Analytics Professionals; Socially Responsible Investment Portfolio; Pitt Program Council (Director)Where have you interned during your college career: Finance Associate, UPMC (Pittsburgh); Intern, ILP Abogados (Madrid); Legislative intern, Office of State Repre sentative Ed Gainey (Pittsburgh)Describe your dream Job: My goal in life is to make the world a better place. I enjoy being challenged and solving problems, and I also like interacting with others. My dream job is one in which I can make a positive impact on as many people as possible.Who is your favorite professor? My favorite professor is Sara Moeller because she taught arguably the hardest class I’ve taken at Pitt (Corporate Finance) and yet I still enjoyed the course and her. She also has an adorable dog.Which executive or entrepreneur do you most admire? I most admire Andy Hannah because he’s an incredible role model who somehow manages to run a business, teach a Pitt course, respond to emails quickly, and dispense advice to students all while remaining a pleasant person.What did you enjoy most about majoring in a business-related field? I enjoy being able to better understand what’s happening in the world and how every event is interconnected.What is the b iggest lesson you gained from studying business? I’ve come to better appreciate the role that relationships play in the business world.Where would you like to work after graduation?  I have accepted a role with McKinsey Company as a Business Analyst in Pittsburgh.What are your long-term professional goals? When I look back at what I’ve accomplished in my life, I want to know that I helped others. I’m not sure where my career will take me, but I can envision myself working in government, for a non-profit, or starting my own company.What advice would you give to a student looking to major in a business-related field? The professors and executives that you meet in the business field are incredibly intelligent and interesting people. Get to know them.â€Å"I knew I wanted to major in business when†¦I picked up a book about investing to read for fun.†Ã¢â‚¬Å"If I didn’t major in business, I would be†¦in political science or psychology.†Ã¢â‚¬Å"Before I entered business school, I wish I had known†¦that it’s ok to not know what you want to do with your life. â€Å"What was the happiest moment of your life? Tie between receiving a full-tuition scholarship to Pitt and getting a job offer from McKinsey.Which academic, extracurricular or personal achievement are you most proud of? I am most proud of my research about women’s rights and women in leadership, as well as my role as President of Women in Business.What animal would you choose to represent your professional brand? I would choose a bear because they are tenacious.Who would you most want to thank for your success? I want to thank Associate Dean Audrey Murrell for my success. She has been an incredible supporter and mentor during my college career and I respect her immensely. I try to mold my own leadership skills after her powerful example.What would you like your business school peers to say about you after you graduate from this program? I would hope that they would say I have left a positive impact and that I worked to promote women in leadership in the business world.Favorite book: The New Jim Crow Favorite movie: The AvengersFavorite musical performer: Beyoncà ©Favorite vacation spot: HawaiiWhat are your hobbies? I enjoy writing, reading, kickboxing, and playing the piano and guitar.What made Alicia such an invaluable addition to the Class of 2017?   Ã¢â‚¬Å"Alicia has taken on a number of leadership roles during her time at Pitt Business. Whether as president of the Women in Business Association or as project manager for the League of Emerging Analytics Professionals, she has a tremendous ability to gather students together toward achieving challenging goals.In addition to completing a very ambitious research project as an honors business student, Alicia also maintains a very rigorous academic schedule and will graduate as one of our top honors students.   Alicia will certainly leave a lasting impact that will benefit our students well into the future.†Audrey J. Murrell, Ph.D. Associate Dean for Pitt Business Kenneth R. Woodcock Faculty Fellow Director of the David Berg Center for Ethics and Leadership Associate Professor of Business AdministrationDONT MISS: THE FULL HONOR ROLL: THE BEST BRIGHTEST UNDERGRADUATE BUSINESS MAJORS OF 2017 Page 1 of 11

Avoiding the Financial-aid Trap With Grandparent 529s

Financial Professional Content Numerous articles have warned families about the potentially devastating effect that grandparent-owned 529 plans can have on financial-aid eligibility. The story goes like this: The grandparent-owned 529 account is not reportable on the studentï ¿ ½s FAFSA, which is good for aid eligibility. However, any distributions to the student or to the studentï ¿ ½s school from a grandparent-owned 529 must be added to student income on the following yearï ¿ ½s FAFSA, which can be very bad. Estimate your financial aid eligibility here Several strategies may be employed for mitigating this negative effectï ¿ ½including a couple of ideas that will surprise youï ¿ ½suggesting that grandparents may use 529s with less to worry about. Here are four strategies: 1. Take distributions from a grandparent-owned 529 only after the student has filed her final FAFSA. January 1 of the studentï ¿ ½s junior year in college is Liberation Day for the grandparentï ¿ ½s 529 account. Distributions from a grandparent-owned 529 occurring on or after that day will have no impact on federal financial-aid eligibility. This represents the best of both worlds: the account value never gets reported on the FAFSA as an asset, and use of the account never gets reported as student income. Of course, this strategy only works if the grandparentï ¿ ½s 529 is not needed for the first 2 ï ¿ ½ years of college, and is not so large as to result in a leftover balance if used for only the last 1 ï ¿ ½ years of college. 2. Change owners on the 529 account If the 529 plan allows for a change in ownershipï ¿ ½some 529s do notï ¿ ½the grandparent can simply turn over the account ownership to the student, or to the studentï ¿ ½s parent. Qualified (i.e. tax-free) distributions from a student-owned or parent-owned 529 are not includable in the studentï ¿ ½s income on the FAFSA. The downside to this approach is that the 529 account value now becomes reportable on the FAFSA thus reducing aid eligibility by as much as 5.64% of the account value. (It is reportable as a parent asset whether the account is owned by the student, by the parent, or by a custodian for the student under the Uniform Transfers to Minors Act.) Even this modest negative impact can be avoided through a timing strategy involving a transfer of this yearï ¿ ½s college funds into a separate 529 account via partial rollover. Ownership of this separate account is then transferred from the grandparent to the student or parent, but only after student has submitted this yearï ¿ ½s FAFSA. The funds in this 529 account are spent before next yearï ¿ ½s FAFSA is filed and thus never get reported. 3. Gift any distributions from a grandparent 529 to the studentï ¿ ½s parents and let them use the money for their childï ¿ ½s college expenses. This strategy is adapted from financial-aid texts advising grandparents with non-529 funds to simply make gifts to the parents rather than pay student expenses directly. Because they are not directly supporting the student, an argument is made that these gifts do not get added to the studentï ¿ ½s income on the FAFSA. If it works for non-529 funds, it should work for 529 distributions as well. But if the distributions are not used directly for college expenses, you may question whether the distributions will still be qualified and tax-free. The tax code does not require that 529 distributions be paid directly for college expenses, or somehow be traced to the payment of college expenses. The only requirement is that the account beneficiary incur qualified expenses during the same year the distributions are taken from a 529 plan. 4. Retain any distributed funds from a grandparent 529 in the grandparentï ¿ ½s checking or investment account until Liberation Day (see Strategy 1 above), and then gift the money to the student to repay college loans. Similar to Strategy 3, this is a 529 version of traditional financial-aid planning for grandparents. Assume the grandparent withdraws $10,000 from his 529 account to cover the studentï ¿ ½s first-semester expenses. Instead of actually turning the 529 money over to the student or to the school, the student takes out loans to pay for first-semester costs. In a later year, after the student has filed her last FAFSA, the grandparent transfers the money to the student to repay the loans. The 529 withdrawal in Year 1 is tax-free even when the funds are used in a later year to repay student debt, owing to the fact that the account beneficiary incurred sufficient qualified expenses in Year 1. Important disclaimer: Strategies such as the ones described here are not immune from challenges by financial-aid administrators or the IRS, and even if not challenged can raise ethical concerns. They can also give rise to other consequences. For example, the gifts made under Strategies 3 and 4 are effectively double-counted for gift-tax purposes, first upon original contribution to the 529 plan and again later on when funds that had been distributed to the account owner from the 529 plan are gifted to the parent or grandchild. Your clients should seek and rely on the advice of their own professional advisers. Financial Professional Content Numerous articles have warned families about the potentially devastating effect that grandparent-owned 529 plans can have on financial-aid eligibility. The story goes like this: The grandparent-owned 529 account is not reportable on the studentï ¿ ½s FAFSA, which is good for aid eligibility. However, any distributions to the student or to the studentï ¿ ½s school from a grandparent-owned 529 must be added to student income on the following yearï ¿ ½s FAFSA, which can be very bad. Estimate your financial aid eligibility here Several strategies may be employed for mitigating this negative effectï ¿ ½including a couple of ideas that will surprise youï ¿ ½suggesting that grandparents may use 529s with less to worry about. Here are four strategies: 1. Take distributions from a grandparent-owned 529 only after the student has filed her final FAFSA. January 1 of the studentï ¿ ½s junior year in college is Liberation Day for the grandparentï ¿ ½s 529 account. Distributions from a grandparent-owned 529 occurring on or after that day will have no impact on federal financial-aid eligibility. This represents the best of both worlds: the account value never gets reported on the FAFSA as an asset, and use of the account never gets reported as student income. Of course, this strategy only works if the grandparentï ¿ ½s 529 is not needed for the first 2 ï ¿ ½ years of college, and is not so large as to result in a leftover balance if used for only the last 1 ï ¿ ½ years of college. 2. Change owners on the 529 account If the 529 plan allows for a change in ownershipï ¿ ½some 529s do notï ¿ ½the grandparent can simply turn over the account ownership to the student, or to the studentï ¿ ½s parent. Qualified (i.e. tax-free) distributions from a student-owned or parent-owned 529 are not includable in the studentï ¿ ½s income on the FAFSA. The downside to this approach is that the 529 account value now becomes reportable on the FAFSA thus reducing aid eligibility by as much as 5.64% of the account value. (It is reportable as a parent asset whether the account is owned by the student, by the parent, or by a custodian for the student under the Uniform Transfers to Minors Act.) Even this modest negative impact can be avoided through a timing strategy involving a transfer of this yearï ¿ ½s college funds into a separate 529 account via partial rollover. Ownership of this separate account is then transferred from the grandparent to the student or parent, but only after student has submitted this yearï ¿ ½s FAFSA. The funds in this 529 account are spent before next yearï ¿ ½s FAFSA is filed and thus never get reported. 3. Gift any distributions from a grandparent 529 to the studentï ¿ ½s parents and let them use the money for their childï ¿ ½s college expenses. This strategy is adapted from financial-aid texts advising grandparents with non-529 funds to simply make gifts to the parents rather than pay student expenses directly. Because they are not directly supporting the student, an argument is made that these gifts do not get added to the studentï ¿ ½s income on the FAFSA. If it works for non-529 funds, it should work for 529 distributions as well. But if the distributions are not used directly for college expenses, you may question whether the distributions will still be qualified and tax-free. The tax code does not require that 529 distributions be paid directly for college expenses, or somehow be traced to the payment of college expenses. The only requirement is that the account beneficiary incur qualified expenses during the same year the distributions are taken from a 529 plan. 4. Retain any distributed funds from a grandparent 529 in the grandparentï ¿ ½s checking or investment account until Liberation Day (see Strategy 1 above), and then gift the money to the student to repay college loans. Similar to Strategy 3, this is a 529 version of traditional financial-aid planning for grandparents. Assume the grandparent withdraws $10,000 from his 529 account to cover the studentï ¿ ½s first-semester expenses. Instead of actually turning the 529 money over to the student or to the school, the student takes out loans to pay for first-semester costs. In a later year, after the student has filed her last FAFSA, the grandparent transfers the money to the student to repay the loans. The 529 withdrawal in Year 1 is tax-free even when the funds are used in a later year to repay student debt, owing to the fact that the account beneficiary incurred sufficient qualified expenses in Year 1. Important disclaimer: Strategies such as the ones described here are not immune from challenges by financial-aid administrators or the IRS, and even if not challenged can raise ethical concerns. They can also give rise to other consequences. For example, the gifts made under Strategies 3 and 4 are effectively double-counted for gift-tax purposes, first upon original contribution to the 529 plan and again later on when funds that had been distributed to the account owner from the 529 plan are gifted to the parent or grandchild. Your clients should seek and rely on the advice of their own professional advisers.