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Map of the first Muslim proposal on federalisation of Bosnia and Herzegovina, from 25 June 1991
Map of the joint proposal by the Bosnian
and Croatian
political parties on establishing 12
of Bosnia and Herzegovina, from August 1992
Four major international peace plans were offered before and during the Bosnian War by
(UN) diplomats before the conflict was finally settled by the
There were also Bosnian, Croat and Serbian proposals for a reorganisation of Bosnia.
During the existence of , the , (: Српска аутономна област, Srpska autonomna oblast, SAO) were
in the republics of
that the ethnic
proclaimed to be autonomous and subsequently voted for independence. The SAOs would eventually form the
in Croatia and the
in Bosnia and Herzegovina.
As ethnic tensions grew, one of the first Muslim proposal on the establishment of three entities of Bosnia and Herzegovina was announced on 25 June 1991. It called on the creation of a Muslim, Serbian and Croatian block.
Another joint proposal by the Bosnian
(SDA) and the
(HDZ BiH) political parties was announced in August 1992. It called for establishing 12
of Bosnia and Herzegovina, with autonomous rights.
Carrington–Cutileiro plan[]
The Carrington–Cutileiro peace plan, named for its authors
ambassador José Cutileiro, resulted from the EC Peace Conference held in February 1992 in an attempt to prevent Bosnia-Herzegovina sliding into war. It was also referred to as the Lisbon Agreement (Serbo-Croatian: Lisabonski sporazum). It proposed ethnic
on all administrative levels and the
of central government to local ethnic communities. However, all Bosnia-Herzegovina's districts would be classified as ,
under the plan, even where no ethnic majority was evident.
On 11 March 1992, the "Assembly of the Republic of Serb Bosnia-Herzegovina" unanimously rejected the plan, putting forth their own map which claimed almost 2/3 of Bosnia's territory, with a series of ethnically split cities and isolated enclaves, and leaving the Croats and Muslims with a disjointed strip of land in the centre of the republic. This plan was rejected by Culiteiro, but put forth a new draft which stated that the three constituent units would be "based on national principles and taking into account economic, geographic, and other criteria."
On 18 March 1992, all three sides
for the Serbs and
for the Croats.
On 28 March 1992, however, Izetbegovi? withdrew his signature and declared his opposition to any type of division of Bosnia, after meeting with then US ambassador to Yugoslavia, , in Sarajevo.
What was said and by whom remains unclear. Zimmerman denies that he told Izetbegovic that if he withdrew his signature, the United States would grant recognition to Bosnia as an independent state. What is indisputable is that Izetbegovic, that same day, withdrew his signature and renounced the agreement..
Vance–Owen plan[]
"Vance–Owen plan" redirects here. It is not to be confused with the .
Rough map of the Vance-Owen plan, which would have established 10 cantons
In early January 1993, the UN Special Envoy
and EC representative
began negotiating a peace proposal with the leaders of Bosnia's warring factions. The proposal, which became known as the "Vance-Owen peace plan", involved the division of Bosnia into ten semi-autonomous regions and received the backing of the UN. Although the President of the , , had signed the plan on 30 April, it was rejected by the Bosnian Serbs
on 6 May, and subsequently referred to a referendum. The plan was rejected by 96% of voters, although mediators referred to the referendum as a "sham". On 18 June, Lord Owen declared that the plan was "dead".
Given the pace at which territorial division, fragmentation and
had occurred, the plan was already obsolete by the time it was announced. It became the last proposal that sought to salvage a mixed, united Bosnia-H subsequent proposals either re-enforced or contained elements of .
On 1 April, Cyrus Vance announced his resignation as Special Envoy to the UN Secretary-General. He was replaced by Norwegian Foreign Minister
The Vance-Owen plan was a rough sketch of map, it did not establish the definitive outline of the 10 cantons, since it was pending on final negotiations between the three ethnic groups.
Owen–Stoltenberg plan[]
In late July, representatives of Bosnia-Herzegovina's three warring factions entered into a new round of negotiations. On 20 August, the U.N. mediators
unveiled a map that would partition Bosnia into three ethnic mini-states, in which Bosnian Serb forces would be given 52 percent of Bosnia-Herzegovina's territory, Muslims would be allotted 30 percent and Bosnian-Herzegovina Croats would receive 18 percent. On 29 August 1993 Bosniaks rejected the plan.
Between February and October 1994, the
(U.S., Russia, France, Britain, and Germany) made steady progress towards a negotiated settlement of the conflict in Bosnia-Herzegovina. This was known as a Contact Group plan, and a heavy pressure was put on Bosnian Serbs to accept the plan when
imposed an embargo on Drina river. It was also rejected in
held on 28 August 1994.
Glaurdi?, Josip (2011). The Hour of Europe: Western Powers and the Breakup of Yugoslavia. London: Yale University Press. p. 294.  .
de Krnjevic-Miskovic, Damjan. . In the National Interest.
Chicago Trubune, 6 May 1993
Direct Democracy
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Wikimedia Commons has media related to .
: Hidden categories:Publication 590 - Additional Material
Table of Contents
Appendices
To help you complete your tax return, use the following appendices that include worksheets and tables.
Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions.
Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. A filled-in
example is included.
Worksheet 1, Computation of Modified AGI.
Worksheet 2, Computation of Traditional IRA Deduction for 2013.
Worksheet 3, Computation of Taxable Social Security Benefits.
Comprehensive Example and completed worksheets.
Appendix C — Life Expectancy Tables. These tables are included to assist you in computing your required minimum distribution amount if
you have not taken all your assets from all your traditional IRAs before age 70½.
Table I (Single Life Expectancy).
Table II (Joint Life and Last Survivor Expectancy).
Table III (Uniform Lifetime).
Appendix A. Summary Record of Traditional IRA(s) for 2013
Appendix A. (Continued) Worksheet for Determining Required Minimum Distributions
Appendix B. Worksheets for Social Security Recipients Who Contribute to a Traditional IRA
Subtract line 7 from line 6. If zero or less, enter -0- on this line
If line 8 is zero, skip to line 17, enter -0-, and continue with line 18.& If line 8 is more than zero, enter the amount listed below for your filing status.
$12,000 if you checked box A above.
$9,000 if you checked box B above.
$0 if you checked box C above
Subtract line 9 from line 8. If zero or less, enter -0-
 10.
Enter the smaller of line 8 or line 9
 11.
Enter one-half of line 11
 12.
Enter the smaller of line 3 or line 12
 13.
Multiply line 10 by .85. If line 10 is zero, enter -0-
 14.
Add lines 13 and 14
 15.
Multiply line 2 by .85
 16.
Taxable benefits to be included in modified AGI for traditional IRA deduction purposes.&Enter the smaller of line 15 or line 16
 17.
Enter the amount of any employer-provided adoption benefits exclusion and any foreign&earned income exclusion and foreign housing exclusion or deduction that you claimed
 18.
Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Enter here and on line 2 of Worksheet 2,
 19.
Appendix B. (Continued)
Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax)
and line 28 (self-employed SEP, SIMPLE, and qualified plans). If you are the lower-income spouse, include your spouse's compensation
reduced by his or her traditional IRA and Roth IRA contributions for this year
Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500
if you are age 50 or older)
Deduction. Compare lines 4, 5, and 6. Enter the smallest amount here (or a smaller amount if you choose). Enter this amount on the Form
1040 or 1040A line for your IRA. (If the amount on line 6 is more than the amount on line 7, complete line 8.)
Nondeductible contributions. Subtract line 7 from line 5 or 6, whichever is smaller. Enter the result here and on line 1 of your Form 8606, Nondeductible
Appendix B. (Continued)
Subtract line 9 from line 8. If zero or less, enter -0- on this line.
If line 10 is zero, stop here. None of your social security benefits are taxable.&If line 10 is more than zero, enter the amount listed below for your filing status.
$12,000 if you checked box A above.
$9,000 if you checked box B above.
$0 if you checked box C above.
Subtract line 11 from line 10. If zero or less, enter -0-
Enter the smaller of line 10 or line 11
Enter one-half of line 13 .
Enter the smaller of line 5 or line 14
Multiply line 12 by .85. If line 12 is zero, enter -0-
Add lines 15 and 16
Multiply line 4 by .85
Taxable social security benefits. Enter the smaller of line 17 or line 18
Appendix B. (Continued)
Subtract line 7 from line 6. If zero or less, enter -0- on this line
If line 8 is zero, skip to line 17, enter -0-, and continue with line 18.& If line 8 is more than zero, enter the amount listed below for your filing status.
$12,000 if you checked box A above.
$9,000 if you checked box B above.
$0 if you checked box C above
Subtract line 9 from line 8. If zero or less, enter -0-
Enter the smaller of line 8 or line 9
Enter one-half of line 11
Enter the smaller of line 3 or line 12
Multiply line 10 by .85. If line 10 is zero, enter -0-
Add lines 13 and 14
Multiply line 2 by .85
Taxable benefits to be included in modified AGI for traditional IRA deduction purposes.&Enter the smaller of line 15 or line 16
Enter the amount of any employer-provided adoption benefits exclusion and any foreign&earned income exclusion and foreign housing exclusion or deduction that you claimed
Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Enter here and on line 2 of Worksheet 2,
Appendix B. (Continued)
Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax)
and line 28 (self-employed SEP, SIMPLE, and qualified plans). If you are the lower-income spouse, include your spouse's compensation
reduced by his or her traditional IRA and Roth IRA contributions for this year
Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500
if you are age 50 or older)
Deduction. Compare lines 4, 5, and 6. Enter the smallest amount here (or a smaller amount if you choose). Enter this amount on the Form
1040 or 1040A line for your IRA. (If the amount on line 6 is more than the amount on line 7, complete line 8.)
Nondeductible contributions. Subtract line 7 from line 5 or 6, whichever is smaller. Enter the result here and on line 1 of your Form 8606, Nondeductible
Appendix B. (Continued)
Subtract line 9 from line 8. If zero or less, enter -0- on this line.
If line 10 is zero, stop here. None of your social security benefits are taxable.&If line 10 is more than zero, enter the amount listed below for your filing status.
$12,000 if you checked box A above.
$9,000 if you checked box B above.
$0 if you checked box C above.
Subtract line 11 from line 10. If zero or less, enter -0-
Enter the smaller of line 10 or line 11
Enter one-half of line 13 .
Enter the smaller of line 5 or line 14
Multiply line 12 by .85. If line 12 is zero, enter -0-
Add lines 15 and 16
Multiply line 4 by .85
Taxable social security benefits. Enter the smaller of line 17 or line 18
Appendix C. Life Expectancy Tables
(Single Life Expectancy)
(For Use by Beneficiaries)
Life Expectancy
Life Expectancy
Appendix C. (Continued)
(Single Life Expectancy)
(For Use by Beneficiaries)
Life Expectancy
Life Expectancy
111 and over
Appendix C. Life Expectancy Tables (Continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Table II (continued)
(Joint Life and Last Survivor Expectancy)&(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)&(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)&(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)&(For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. (Continued)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Table II (continued)
(Joint Life and Last Survivor Expectancy)& (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs)
Appendix C. Uniform Lifetime Table
(Uniform Lifetime)
(For Use by:
Unmarried Owners,
Married Owners Whose Spouses Are Not More Than 10 Years Younger, and
Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)
Distribution Period
Distribution Period
115 and over