However, note that this harsh rule can be minimized or even avoided if donors transfer appreciated property to a charitable remainder trust.

This harsh rule can be avoided if a church adopts an accountable reimbursement arrangement.

Months of harsh rule and poor living standards, however, have eroded the sympathy they once had for the insurgents.

That seems a harsh rule but it applies to all ten winners since 2006.

Powerless to prevent him, he encouraged the remaining servants to rebel against his harsh rule and organise themselves into a free community.