Based on planning and design experience on Yashixuan commercial housing estates, Some opinions on developing and planning high-grade villa garden are discussed.

通过对雅仕轩商品住宅小区的规划设计实践，阐述了对高档别墅区开发建设的创作认识。

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The paper estates the division of the drainage region, the arrangement of drainage system, the design and optimum of channel section, the planning of the rainfall pumping station.

本文阐述了排水区域划分、排水系统布局，渠道断面设计及优化，雨水泵站规划。

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Between them these estates had planning permission for 180, 000 units, which roughly translates into a new residence for one in every 25 Irish people.

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Although some of this planning is used for smaller estates, more standard planning (gifts within annual gift exclusion or for medical or tuition expenses, use of the lifetime exclusion of spouses, use of the marital deduction, etc.) is used to substantially reduce or eliminate tax liability.

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The bottom line is big estates require a lot of advance planning, which presumably the Kochs have engaged in, even as they pile up wealth within Koch Industries.

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