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                            2018 ANNUAL REPORT
                            Warranty reserves are based primarily on claims experience, sales history and other considerations. Warranty costs are recorded in Cost of Sales. We offer
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                            NEW LIFE ESTATE RULING MAKES SECURING ASSETS AND
                            warranty deeds, reserving for themselves a life estate in each parcel.5 Alt- hough title to the farmland transferred to their children, the creation of life.
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                            Chapter 216 - Succession and Transfer Taxes
                            Gift by warranty deed to children, reserving life use in grantor, taxable within Subdiv. (d). 114 C. 207. Cited. 115 C. 147. Revocable transfer in trust to
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