With the spread of the process to the bronchi, the severe form of diphtheria, diffuse croup, occurs. Nasal diphtheria is encountered in young children, and intoxication is not usually observed. Nasal diphtheria is manifested by a unilateral cold with bloody secretions and tends to have an extended course.
A traditional individual retirement account certificate of deposit is a conservative way to invest for your retirement. By combining the tax advantages of an individual retirement account with the security of a CD, you can protect your long-term nest egg at little to no expense.
A certificate of deposit is not taxable to the beneficiary, under the general rule that an inheritance is not subject to federal income tax. However, the earnings on an inheritance are taxable. The bank will send a 1099-INT when taxable interest paid on an account is at least $10 during the year.