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What is Nuprin?
Ibuprofen is a nonsteroidal anti-inflammatory drug (NSAID). Ibuprofen works by reducing hormones that cause inflammation and pain in the body.
Ibuprofen is used to reduce fever and treat pain or inflammation caused by many conditions such as headache, toothache, back pain, arthritis, menstrual cramps, or minor injury.
Ibuprofen may also be used for purposes not listed in this medication guide.
In This Section:
What is the most important information I should know about Nuprin (Ibuprofen)?
This medicine may cause life-threatening heart or circulation problems such as heart attack or stroke, especially if you use it long term. Do not use ibuprofen just before or after heart bypass surgery (coronary artery bypass graft, or CABG).
Get emergency medical help if you have chest pain, weakness, shortness of breath, slurred speech, or problems with vision or balance.
This medicine may also cause serious effects on the stomach or intestines, including bleeding or perforation (forming of a hole). These conditions can be fatal and can occur without warning while you are taking ibuprofen, especially in older adults.
Call your doctor at once if you have symptoms of stomach bleeding such as black, bloody, or tarry stools, or coughing up blood or vomit that looks like coffee grounds.
Do not take more of this medication than is recommended. An overdose of ibuprofen can cause damage to your stomach or intestines. Use only the smallest amount of ibuprofen needed to get relief from your pain, swelling, or fever.
What should I discuss with my healthcare provider before taking Nuprin (Ibuprofen)?
Do not use ibuprofen just before or after heart bypass surgery (coronary artery bypass graft, or CABG).
This medicine may cause life-threatening heart or circulation problems such as heart attack or stroke, especially if you use it long term.
This medicine may also cause serious effects on the stomach or intestines, including bleeding or perforation (forming of a hole). These conditions can be fatal and can occur without warning while you are taking ibuprofen, especially in older adults.
You should not use this medication if you are allergic to ibuprofen, aspirin or other NSAIDs.
Ask a doctor or pharmacist if it is safe for you to take this medication if you have:
- a history of heart attack, stroke, or blood clot
- heart disease, congestive heart failure, high blood pressure
- a history of stomach ulcers or bleeding
- asthma
- polyps in your nose
- liver or kidney disease
- systemic lupus erythematosus (SLE)
- a bleeding or blood clotting disorder; or
- if you smoke
FDA pregnancy category D. Taking ibuprofen during the last 3 months of pregnancy may harm the unborn baby. Tell your doctor if you are pregnant or plan to become pregnant while using ibuprofen.
It is not known whether ibuprofen passes into breast milk or if it could harm a nursing baby. Do not use this medication without telling your doctor if you are breast-feeding a baby.
Do not give this medicine to a child without the advice of a doctor.
How much does Nuprin (Ibuprofen) cost?
What conditions might Nuprin (Ibuprofen) treat?
|Ratings and Reviews
User ratings on perceived effectiveness
Average of visitor reported ratings on their perceived effectiveness of the drug in question.
Copyright 1996-2014 Cerner Multum, Inc. Version: 8.02. Revision date: 2013-05-15.
Nuprin Side Effects
What are the possible side effects of Nuprin (Ibuprofen)?
Get emergency medical help if you have any of these signs of an allergic reaction: hives; difficulty breathing; swelling of your face, lips, tongue, or throat.
Stop taking ibuprofen and seek medical attention or call your doctor at once if you have any of these serious side effects:
- chest pain, weakness, shortness of breath, slurred speech, problems with vision or balance
- black, bloody, or tarry stools, coughing up blood or vomit that looks like coffee grounds
- swelling or rapid weight gain
- urinating less than usual or not at all
- nausea, upper stomach pain, itching, loss of appetite, dark urine, clay-colored stools, jaundice (yellowing of the skin or eyes)
- fever, sore throat, and headache with a severe blistering, peeling, and red skin rash
- bruising, severe tingling, numbness, pain, muscle weakness; or
- severe headache, neck stiffness, chills, increased sensitivity to light, and/or seizure (convulsions)
Less serious side effects may include:
- upset stomach, mild heartburn, diarrhea, constipation
- bloating, gas
- dizziness, headache, nervousness
- skin itching or rash
- blurred vision; or
- ringing in your ears
This is not a complete list of side effects and others may occur. Call your doctor for medical advice about side effects. You may report side effects to FDA at 1-800-FDA-1088.Back to Top
Copyright 1996-2014 Cerner Multum, Inc. Version: 8.02. Revision date: 2013-05-15.
Nuprin Interactions
In This Section:
What other drugs affect Nuprin (Ibuprofen)?
Ask your doctor before using an antidepressant such as citalopram (Celexa), escitalopram (Lexapro), fluoxetine (Prozac, Sarafem, Symbyax), fluvoxamine (Luvox), paroxetine (Paxil), or sertraline (Zoloft). Taking any of these medicines with an NSAID may cause you to bruise or bleed easily.
Tell your doctor about all other medicines you use, especially:
- aspirin or other NSAIDs such as naproxen (Aleve, Naprosyn, Naprelan, Treximet), celecoxib (Celebrex), diclofenac (Arthrotec, Cambia, Cataflam, Voltaren, Flector Patch, Pennsaid, Solareze), indomethacin (Indocin), meloxicam (Mobic), and others
- heart or blood pressure medicine such as benazepril (Lotensin), enalapril (Vasotec), lisinopril (Prinivil, Zestril), quinapril (Accupril), ramipril (Altace), and others
- lithium (Eskalith, Lithobid)
- diuretics (water pills) such as furosemide (Lasix)
- methotrexate (Rheumatrex, Trexall)
- steroids (prednisone and others); or
- a blood thinner such as warfarin (Coumadin, Jantoven)
This list is not complete and other drugs may interact with ibuprofen. Tell your doctor about all medications you use. This includes prescription, over-the-counter, vitamin, and herbal products. Do not start a new medication without telling your doctor.Back to Top
What should I avoid while taking Nuprin (Ibuprofen)?
Avoid taking ibuprofen if you are taking aspirin to prevent stroke or heart attack. Ibuprofen can make aspirin less effective in protecting your heart and blood vessels. If you must use both medications, take the ibuprofen at least 8 hours before or 30 minutes after you take the aspirin (non-enteric coated form).
Ask a doctor or pharmacist before using any other cold, allergy, or pain medicine. Ibuprofen and other NSAIDs are contained in many combination medicines. Taking certain products together can cause you to get too much ibuprofen. Check the label to see if a medicine contains ibuprofen or similar NSAIDs (aspirin, naproxen, ketoprofen).
Avoid drinking alcohol. It may increase your risk of stomach bleeding.Back to Top
Copyright 1996-2014 Cerner Multum, Inc. Version: 8.02. Revision date: 2013-05-15.
Nuprin Dosage
In This Section:
How should I take Nuprin (Ibuprofen)?
Use exactly as directed on the label, or as prescribed by your doctor. Do not use in larger or smaller amounts or for longer than recommended.
Do not take more of this medication than is recommended. An overdose of ibuprofen can cause damage to your stomach or intestines. The maximum amount of ibuprofen for adults is 800 milligrams per dose or 3200 mg per day (4 maximum doses). Use only the smallest amount of ibuprofen needed to get relief from your pain, swelling, or fever.
Take ibuprofen with food or milk to lessen stomach upset.
Shake the oral suspension (liquid) well just before you measure a dose. To be sure you get the correct dose, measure the liquid with a marked measuring spoon or medicine cup, not with a regular table spoon. If you do not have a dose-measuring device, ask your pharmacist for one.
The ibuprofen chewable tablet must be chewed before you swallow it.
If you take ibuprofen for a long period of time, your doctor may want to check you on a regular basis to make sure this medication is not causing harmful effects. Do not miss any scheduled visits to your doctor.
Store at room temperature away from moisture and heat. Do not allow the liquid medicine to freeze.Back to Top
What happens if I overdose on Nuprin (Ibuprofen)?
Seek emergency medical attention or call the Poison Help line at 1-800-222-1222. Overdose symptoms may include nausea, vomiting, stomach pain, drowsiness, black or bloody stools, coughing up blood, shallow breathing, fainting, or coma.Back to Top
What happens if I miss a dose of Nuprin (Ibuprofen)?
Since ibuprofen is taken as needed, you may not be on a dosing schedule. If you are taking the medication regularly, take the missed dose as soon as you remember. Skip the missed dose if it is almost time for your next scheduled dose. Do not take extra medicine to make up the missed dose.Back to Top
Copyright 1996-2014 Cerner Multum, Inc. Version: 8.02. Revision date: 2013-05-15.
Nuprin Reviews
Copyright © 2014 Everyday Health Media, LLC
About Drugs A-ZDrugs A-Z provides drug information from trusted third-party Everyday Health partners and ratings from our members, all in one place. Cerner Multum™ provides the data within most of the Basics, Side Effects, Interactions and Dosage tabs. The information within the Reviews and FAQ tabs is proprietary to Everyday Health.
You can browse Drugs A-Z for a specific prescription or over-the-counter drug or look up drugs based on your specific condition. This information is for educational purposes only, and not meant to provide medical advice, treatment or diagnosis. Remember to always consult your physician or health care provider before starting, stopping or altering a treatment or health care regimen.
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The Residential Energy Services Network (RESNET) was founded in 1995 as an independent, non-profit organization to help homeowners reduce the cost of their utility bills by making their homes more energy efficient.
The Home Energy Rating System (HERS) Index is the INDUSTRY STANDARD by which a home's energy efficiency is measured. It's also the NATIONALLY RECOGNIZED system for inspecting and calculating a home's energy performance.» Learn More
Launch our Interactive HERS Index Model and find out what the numbers could mean for you!» Launch Now
Dwindling natural resources, increased global pollution, and deforestation on a massive scale – these are some of the unhappy truths that Earth Day reminds us of each year. And what is Earth Day? It is a call to global environmental awareness – an international movement to try and protect...
Join the growing community of RESNET Smart Homeowners and stay informed about energy efficiency!

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Patriots defeat Lady Saints late, 84-75
Top-seed Francis Marion pulled away late in the game to hold off a
determined North Georgia 84-75 and advance to the semifinal round
of the 2008 Marvin Vanover Peach Belt Conference Women's Basketball
Tournament. Thursday's win pits FMU (21-7) against the winner of
the USC Aiken vs. Lander game played later Thursday night. North
Georgia finishes with a 17-12 record.
Depth played a major factor in the game as the Francis Marion bench outscored North Georgia's reserves 56-11 in the contest, including 29-5 in the second half. NGC played just eight players in the game with the trio of Syretha Marble, Kourtney Singleton and Meagan Huffman carrying most of the load offensively. Those three players combined for 64 of the Saints' 75 points in the game, led by Marble's 26 points and 13 rebounds before fouling out late in the contest. Singleton added 23 points and 11 boards, while Huffman chipped in 15 points.
The first half was tight throughout, with a total of five ties and 11 lead changes in the frame. NGC held the lead for much of the first 15 minutes of play, but never by more than four points at any one time. Trailing 25-21 with 5:28 left in the period, the Patriots scored seven unanswered points to take a 28-25 lead with 3:40 left on a jumper by Shannon Singleton-Bates. The two teams would go through six of the 11 lead changes in the final three minutes of the half, the last coming when Singleton-Bates canned another jumper with 54 seconds left to give her squad a 36-35 lead. Huffman would get two opportunities to give the Saints the lead before the half, but neither jumper would fall and FMU carried the one-point advantage into the break.
FMU out-scored NGC 8-2 in the first 2:33 of the second half and took the biggest lead by either squad to that point, going up 44-37 on a Creshenda Singletary offensive rebound and put-back of her own miss with 17:27 to play. The Saints answered that run with a 10-2 surge of their own, taking a 47-46 lead with 14:49 left on a pair of Singleton free-throws. From that point, there would be three lead changes over the next three and a half minutes, the last coming when Yasmean Dixon hit a pair of free-throws with 11:13 left to put the Patriots up 53-52. FMU would not trail again in the contest, leading by as many as eight points before one final Saints run got them within three with 3:16 left. From there, FMU used the free-throw line to score the majority of its points and stretch the lead to double digits in the final minute. Singleton's layup with 12 seconds left cut the lead to nine and was the final basket of the game.
Dixon came off the bench to score a career-high 20 points to lead Francis Marion. She went 7-15 from the field and 6-6 at the charity stripe, and also tied for the team lead with six rebounds. Brittany Young scored 14 points on 4-5 shooting, including a triple, and 5-6 shooting at the line. Ebony Allen scored 12 off the bench, while Jennifer Dyer added 10. FMU shot just under 44 percent in the second half and took advantage of 27 Saint turnovers.
North Georgia Head Coach Buffie Burson:
"I can't say enough nice things about our team and you can't question the heart and the hustle that we saw out there tonight and in the tournament."
This team has been out of tournament play for two years because we've been on a provisional basis with the NCAA. Just coming in here and getting our our first tournament win and getting our first national ranking and staying regionally ranked all year -- picking up 17 wins with little experience and a fairly young team, I couldn't be more proud of the ladies."
"That's Francis Marion's style and everybody knows it going into the game that they're going to keep bringing the pressure even more. They don't stop for 40 minutes. They changed and ran a three-quarter zone press and trapped us in some different areas.
I thought we had too many turnovers and they had a lot to do with that. They're a very athletic team, very quick and I give them a lot of credit for their defensive pressure."


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I have bought china unicom standard SIM and follow the instruction from ipadone on manual cutting the sim. However, I lost my ATT microsim so I just cut the sim to make sure the contact points are not damage.
In short, my iPad can not detect my sim and showing NO SIM even I power on my data device.
Any one who have tried manual cutting?
Thanks in advance.


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Brews & Bites!San Francisco, CA
Bummer! Sales have ended.
Unfortunately, tickets for this event are no longer on sale.
Event Details
We're celebrating the best of craft brewing with our friends at SF Beer Week. Join Whole Foods Market San Francisco for a special day of Brews & Bites at the Haus of Hipstamatic.
With local craft breweries Bison Brewing, Black Diamond Brewing and more paired with delectable bites to tantalize your taste buds!
Live local band, Finish Ticket, from 3pm-4pm. http://finishticket.com/
Photos taken using Hipstamatic during SF Beer Week will be showcased on the gallery walls for guests to enjoy. With the top 3 prizes announced for best photo by the SF Community. Top prize winner will take home a $500 gift for Whole Foods Market, 1st & 2nd runner up will take home a 36"x36" canvas print of their winning photo. Plus, a 3 month subscription to Steep Brew Beer Club (value $270). Find out how to enter here: http://hpstm.tc/contests/96
But in the end when we're drinking beer and hanging out in the best city in the world, we're all winners!!!


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Heard you missed us – we're back….
Okay, we never REALLY went away, but we're still bringing you the easiest to use music notation and MIDI sequencing software in the entire Solar System. (That's right. The entire Solar System.) Launch yourself with:
Easy to use, the true standard for music notation software. Make music quickly.
Fast, intuitive, a MIDI sequencer music making software with simple power.
Start making music right now.
Passport Music Software always lets you think like a musician, instead of assuming you're a software engineer. And isn't that who you really are – a composer, an arranger, a teacher, a performer, a musician? (Of course you are.)
And don't forget Passport's avid world class customer support, because Passport never forgets you. We're loyal like that.
So why pay more for overpriced and needlessly complicated music software when you can have Encore or MasterTracks Pro or MusicTime Deluxe in minutes? (That's your cue.)
So, to sum up: we were gone (not really), we're back (true enough), and we always support our products (because that's just the right thing to do).
Copyright © 2013 Passport Music Software, LLC. All Rights Reserved


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We recently launched a new version of our website. The page you were looking for has been moved. Please use the links on the site to find the page you were looking for.
About the John C. Hench Division of Animation and Digital Arts
Circa 1950.
As an international and multi-cultural program, the John C. Hench Division of Animation & Digital Arts has incorporated into its curriculum a theoretical and critical approach to the development and research of digital art forms as well as a historical understanding of how traditional media, drawing, painting, sculpture, video and installation art have transposed or been incorporated into animation or art in motion.
We have constantly strived to merge new technologies with traditional practice and to encourage the study of the human form, organic media, and gesture as a way to explore complex ideas and emotions across a temporal medium. We truly believe the art form of animation developed as a way to reflect our own physical and mental evolutionary process.
Degrees Offered
- Bachelor of Arts
- Master of Fine Arts
- Animation & Digital Arts Undergraduate Minor
- Minor in Science Visualization
Contact Information
John C. Hench Division of Animation & Digital Arts
USC School of Cinematic Arts
930 W. 34th Street - SCB 210
Los Angeles, CA 90089-2211
Daphne Sigismondi (Assistant Director)
(213) 740-3986
Email: email@example.com
Emily Benfield - Administrative Coordinator
Tel. (213) 821-4396 Fax. 213-740-5869
Email: email@example.com


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Best Friends Fur Life: 7 Perfectly Adorable Pet Pairs
Pets often come best in pairs. Two pets will keep each other company and entertain one another. They also provide you as the owner with double the fun! My two corgis Ty and Eve compliment each other quite well by being opposites in many ways. Ty is shy and reserved, while Eve is rambunctious and outgoing. They also are different colors. Yet, they make a good pair of companions and spend plenty of time together playing. I love the following photos of pairs of pets, many of which could be twins. Also included are some examples of excellent photography. If you enjoy animal photos, this is for you, since two is always better than one! Click through for 7 perfectly adorable pet pairs! -By Carleen Coulter
17 cats who are so fluffy I'm gonna die
15 hilarious and adorable animal "selfies"
8 super tiny animals that fit in the palm of your hand


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We're here to helpYou design, we'll build...Or teach you how
Have you or your in-house team created a beautiful design—and want your site to look just as beautiful "under the hood"? We love to roll up our sleeves, dig into your project, and develop the HTML and CSS that will have your site's engine purring like a kitten. If you'd rather, we'll teach you how to build it yourself. Online or on-site customized training designed around your needs. Contact us today!
Fleeting EpiphaniesNew Directions
In 1999, when I started my journey through the interwebs, I had no real idea where it would take me. I barely knew what was possible. I only knew that my brain loved puzzle-type thinking, detective work, research and figuring things out. And I suspected code would access the parts of my mind that love [...]


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Urban and Rural Mosquitoes in Tanzania
June 25, 2012 - 4:16pm
After a month of traveling throughout the eastern portion of Tanzania, I came to a realization about Dar es Salaam that I didn't have before: The mosquitoes in Dar are not like the mosquitoes in the rural parts of the country. I never wear bug repellent in Dar, and I didn't even think to bring any with me on a recent business trip to Moshi. When I arrived in Moshi and tried to sit outside in... Read More


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What plan sponsors need to consider when starting a 401(k) plan
More Ohio employers are becoming financially stable after the Great Recession. These same business owners are earning high compensation and looking for additional ways to defer taxes. This has led to an increase in companies desiring to start a 401(k) plan.
The 401(k) plan is not only good for retention and recruiting, it's also a great way to lower taxable income. Plans today are a good blend of benefiting both rank-and-file and highly compensated employees.
"However, when designing the plan, a big pitfall is when an employer doesn't understand the provisions and how to operate the plan going forward — that can get plan sponsors into a lot of trouble," says Heather Taylor, QKA, QPA, Manager, Sales and Business Consulting, at Tegrit Group. "Sponsors must stay engaged after the plan is implemented. It's not just quickly scanning the document and signing. You really need to understand it, because the biggest risk is not operating a plan the way it's written."
Smart Business spoke with Taylor about what to know when setting up a 401(k) plan.
What common mistakes do you see when plan sponsors set up 401(k) plans?
Plan sponsors should consult with a third-party administrator (TPA) or consultant to identify a plan design that meets the company's needs. Too often, providers put plan sponsors in a design that may be easy to administer but does not necessarily meet their goals and objectives. Don't let a provider put your plan into a 'box' to make their job easier. If someone isn't taking the time to sit down and talk through what you want to accomplish in detail, it's a sign they may not implement the right plan for you.
Remember to take advantage of annual tax credits. Companies with fewer than 100 employees starting their first qualified plan are eligible to receive up to a $500 tax credit each year for the next three years to offset start-up and installation costs. Employer contributions may be deductible as well.
During the start-up process, don't rush. Why would you want to offer a bad 401(k)? Ask lots of questions and take time to understand the plan's limits, testing, reporting and required disclosure notices.
Be sure to give a complete picture of your organization, including discussing other entities you own or plans to acquire or merge with other companies. The more information you provide, the better. You may not think it's important, but let the experts decide if it's relevant. For example, controlled group and affiliated service group testing is complex. Your TPA will need to determine if employees at the holding company or other organizations you own (if you are above certain ownership percentage thresholds) must be included in the plan.
What's key to know about employer contributions?
If you're setting up a safe harbor plan, employer contributions are mandatory. Take a survey to see which staff will make contributions to get an idea of what your obligation is going to be. In contrast, many traditional 401(k) plans have a discretionary match or discretionary profit sharing contribution, which isn't required every year.
Safe harbor plans are more common today. They allow highly compensated employees to put away maximum contributions without plan testing. It doesn't bypass all testing, but is a good option if you're concerned about discrimination.
Once the plan is set up, what's next?
You can rely on the experts to perform the above functions, but review the plan regularly. Be aware of and adhere to:
- Not giving participants investment advice.
- Timely deposits. For plans with less than 100 participants, the employee deferral deposit time frame is seven business days from the time the payroll is effectively segregated from corporate assets.
- ERISA fidelity bond coverage. Persons handling plan funds or other plan property generally must be covered by a fidelity bond to protect the plan against loss resulting from fraud and dishonesty.
- Compliance requirements to avoid penalties and fees.
- Maintaining updated salary deferral and beneficiary designation information.
You're also obligated to ensure employees who have satisfied eligibility requirements are given the opportunity to participate by the effective date of the elective deferral component. Failure to do so can be costly in terms of lost earnings and penalties. ●
Heather Taylor, QKA, QPA, is a manager of Sales and Business Consulting at Tegrit Group. Reach her at (330) 983-0519 or firstname.lastname@example.com.
Insights Retirement Planning Services is brought to you by Tegrit Group
Tegrit Group: How to get the most from your retirement plan restatement
If your company sponsors a pre-approved defined contribution retirement plan, such as a 401(k), money purchase or profit sharing plan, your plan documents will need to be completely revised and restated sometime between May 2014 and April 2016.
The IRS requires this restatement process every six years to incorporate all of the regulatory and legal changes that have been imposed by Congress. Without it, the plan will lose its tax-favored status.
Your retirement plan administrator should be having a dialog with you about this already, says Bonny Lightner, J.D., Manager of Technical and Legal Compliance at Tegrit Group.
"We try to get to people right away, especially if they haven't done anything with their plan in the past six years," she says. "If plan sponsors know in advance, they can budget for it and have time to be able to really look at it."
Smart Business spoke with Lightner about what employers need to know regarding restatements, and how to take full advantage of this opportunity.
Which plans must undergo restatement?
About 80 percent of all retirement plans rely on pre-approval letters from the IRS, where the IRS gives its 'blessing' to a plan document format with certain limited elections for plan provisions. While all plan documents are extremely complex, a pre-approved document can make a plan less expensive to create and operate than an individually designed document.
All pre-approved defined contribution plans must undergo the restatement process during the upcoming two-year period.
What does the restatement process involve?
This process involves the document drafter — such as a third-party administrator — reviewing, rewriting and updating the plan and summary plan descriptions (SPD), and then assembling and delivering the plan, SPD and related policies to the plan sponsor for approval and signature. Related policies may include separate loan policies, qualified domestic relations orders policies — which are used as part of divorce settlements to divide up a participant's 401(k) benefits — or withdrawal policies.
How else can business owners benefit from going through a restatement, aside from retaining their IRS tax-favored status?
The plan restatement process is an opportune time for a comprehensive plan review. Don't just update and restate the document, have your document drafter take an in-depth look at the plan in order to see if it is really meeting your needs. Use this time to:
- Confirm the document provisions match the actions of how the plan is being operated.
- Identify whether changes are necessary or wanted going forward, such as wanting to add a Roth feature.
- Enhance the plan design to be more in line with your objectives, such as tax and retirement objectives, based on workforce demographics. For example, if a person is 50 years or older, he or she can defer catch-up contributions on top of his or her regular deferral amounts. If an employer sees its workforce is aging, the company might want to add that.
- Maximize the value of the plan by making sure that it still meets the needs of your company and its employees.
This type of consulting may or may not be part of the restatement fee, but either way it's something to strongly consider. Otherwise, six months down the road, the plan sponsor might say, 'I really don't like X provision.' The change will then require an amendment — and amendments have a fee.
Even if you love your plan the way it is and want to keep all plan provisions the same, you still must have your plan updated during the restatement period from May 2014 to April 2016. The fee to restate the plan for IRS compliance may be paid from the plan's assets if the plan document permits.
Remember, failure to restate a pre-approved plan could result in loss of the plan's tax-favored status with the IRS. This in turn could result in loss of deductibility of employer contributions to the plan, immediate recognition of income to plan participants on vested account balances and loss of tax-exempt status to the plan's trust. Missing the restatement deadline is a serious matter. ●
Bonny Lightner, J.D., is manager of Technical and Legal Compliance at Tegrit Group. Reach her at (330) 983-0560 or firstname.lastname@example.com.
Insights Retirement Planning Services is brought to you by Tegrit Group
Tegrit Group: How to prepare for, survive and thrive after a retirement audit
Regulatory audits of retirement plans are on the rise — in number and scope — from both the Department of Labor (DOL) and the IRS.
"The DOL has hired hundreds of plan auditors and they are actively looking for violations. Trivial issues, or issues often overlooked in the past, are now being scrutinized during a regulatory audit," says Mike Spickard, CEO and Chief Actuary at Tegrit Group. "The IRS or DOL will always find something during an audit; often, there are penalties, interest and some pain involved."
Smart Business spoke with Spickard about avoiding regulatory audits, and what to do if that's not possible.
Why has there been an uptick?
From the DOL's perspective, the No. 1 trigger of a regulatory audit is a pattern of participant complaints. Additionally, the IRS and DOL have started to communicate with each other more frequently in the past four or five years. So, if the IRS tags you for an audit and auditors see problems within the DOL's jurisdiction, you could be dealing with two audits.
How can plan sponsors avoid audits?
To prevent an audit, be an engaged plan sponsor. Know what's going on with your plan and manage it as part of your corporate operations. Though a plan sponsor's primary responsibility is running his or her business, it must be recognized that a retirement plan is both an asset and a liability, and needs to be managed as such.
Your plan must be amended if the law or your company changes. Everything needs to be up to date, and the plan administered pursuant to the terms of its document. At a minimum, have an annual review with all service providers, your recordkeeper, third-party administrator (TPA), financial advisors, etc., to ensure everyone is on the same page.
Further, it's important to stay in tune with your employees. This enables you to deal with plan issues, real or perceived, before participants call the DOL.
What triggers a regulatory audit?
The IRS does not disclose how it selects plans for audits. Audits are partly random, but certain activities may raise flags, such as a late Form 5500 or negative publicity surrounding a troubled company. Certain Form 5500 responses also may trigger an audit. For example, one question on the form is: Did the plan have a fidelity bond in place throughout the plan year? A fidelity bond is required; a 'no' may indicate you don't know what you're doing, causing a response from the IRS.
What should you do if tapped for an audit?
When you get the initial audit notice, let all your service providers know. Often one service provider, usually the TPA, takes the lead. But it's easier to respond if records are organized and information is readily available. Disorganization causes auditors to linger, which ultimately costs more.
The DOL or the IRS gives the sponsor, and its advisors, time to gather plan documents, amendments, payroll records, contribution reports, record-keeping reports, etc. Screen all necessary information, as well as any additional information that could be required later. Only give auditors what they ask for.
After the initial review, auditors decide if they want to do a deeper dive on specific issues, or expand the audit to additional years. If your service providers compare notes and plan, you can at least stay in step with the auditor, if not one step ahead.
Afterward, how can business owners thrive?
Pay attention to the audit findings, not only addressing problems throughout the audit, but also indications of future problems.
If you successfully defend an issue, the fact that an auditor challenged it is an opportunity to seek a better solution. For example, it was discovered during an audit that one small business mailed checks to its recordkeeper, delaying the deposit into participant accounts while the check was in transit. This delay isn't necessarily a violation, but a better alternative would be an automated clearinghouse or wire transfer. Even in successful audits there are opportunities for improvement. ●
Mike Spickard is CEO, Chief Actuary at Tegrit Group. Reach him at (330) 644-2044 or firstname.lastname@example.com.
Insights Retirement Planning Services is brought to you by Tegrit Group
How to manage retirement plans during a merger and acquisition
During a merger and acquisition (M&A), both the buyer's and seller's retirement plans have ramifications on the deal and its aftermath.
"Make sure you get the right people involved in advance of any acquisition, whether you're a buyer or seller," says Don Dalessandro, QPA, QKA, Vice President of Finance at Tegrit Group. "It can be difficult because some people are not privy to this information, but if the CEO, CFO and others doing the deal don't understand the plan, they should involve somebody that does before it comes back to haunt them."
Smart Business spoke with Dalessandro about handling retirement plans in an M&A.
Why involve a plan administrator early in the M&A process?
A plan administrator can help with the financial and fiduciary due diligence, laying out the costs and liabilities associated with both retirement plans and how they match up. For example, if your company provides a 4 percent match, but the seller only gives a 1 percent match, you may need to calculate the extra cost of bringing newly acquired employees into the plan.
Retirement plans also have notification requirements. If a buyer or seller plans to merge or terminate a plan, it must follow Employee Retirement Income Security Act (ERISA) regulations. Examples are 30-day participant notifications prior to certain plan changes or a 'blackout' period where participant access to plan features may be curtailed. Also, if you terminate a plan, all participants must be 100 percent vested in all plan accounts, which could be an additional cost.
As a buyer, what else should be considered?
Think about whether it's going to be a stock or asset purchase. If it's a stock purchase and you absorb the selling company's plan, you take on many of the risks and liabilities from previous years. In many cases, the buyer may request that the seller terminate its plan prior to the sale. This takes time and coordination, and may adversely impact participants' retirement goals — as much of the plan participants' money may be spent or used for other purposes.
With an asset purchase, even though you are not taking on liabilities, you still must consider the companies' cultures and how to best integrate by comparing plan provisions, such as eligibility, matching contributions, vesting, etc. Whether you merge plans or not, you will likely change certain provisions of your plan as your company is growing and changing as a result of the acquisition.
You will want to understand who the decision-makers are, such as trustees, plan administrator, custodian, record keeper and others who may be making fiduciary decisions. Making a change to the decision-makers may require committee resolutions and amendments, which may be beneficial prior to the acquisition.
How should due diligence be conducted?
As a buyer, make sure the seller has administrated the plan according to ERISA regulations. Ask for prior Form 5500s. Companies with 100 or more plan participants are generally required to have audited financial information as part of the Form 5500 filing. Also, ensure that timely contributions have been made. There is appropriate fiduciary liability bonding, and an investment or retirement committee with meetings and written minutes. The company should be following proper procedures and policies, and all documents are in compliance and signed.
A possible deal breaker is an underfunded defined benefit plan, which promises to pay certain monthly benefits. If the liabilities are too high, it becomes difficult to terminate the plan. Additionally, it may require that you continue to fund and contribute to the plan, which can be expensive going forward.
After the sale, what's critical to know?
In addition to following ERISA, if you maintain two separate plans by the last day of the plan year following the year in which the two companies merged, a coverage test runs on both.
If the plans have different matching structures, eligibility rules or provisions, they must meet the 'benefits, rights and features' test as a single entity. This ensures you don't discriminate in favor of highly compensated employees. Many people forget, and then two years later realize they never did the testing. Like many of these decisions, it takes careful planning.
Don Dalessandro, QPA, QKA, is Vice President, Finance at Tegrit Group. Reach him at (330) 983-0527 or firstname.lastname@example.com.
Insights Retirement Planning Services is brought to you by Tegrit Group
How to manage the fiduciary obligations of your retirement plan
Many retirement plan sponsors don't realize the significance of breaching their fiduciary responsibilities.
"Being a plan sponsor should not be taken lightly, and being a fiduciary especially should not be taken lightly. There can be, and have been, severe consequences for breach of fiduciary obligations," says Rob Martin, ERPA, QPA, Senior Team Manager at Tegrit Group. "So, take them seriously and find sound professionals and service providers to guide you."
Even though the company is sponsoring the plan, a fiduciary is a named individual. Therefore, with very egregious errors, the personal assets of the individual fiduciary could be at risk.
Smart Business spoke with Martin about handling fiduciary obligations.
What fiduciary obligations are retirement plan sponsors responsible for?
The fiduciary obligations are to look out for the best interests of the plan participants and to put their needs before any personal or employer needs. The plan sponsor must have a written investment policy statement that includes how the selection of fund offerings and service providers are made.
If one of the funds has a bad year, it doesn't necessarily mean the sponsor didn't do its job. As long as the process is in place to select that fund beforehand — a process that compares past history with benchmarks and other funds in that same category — then there will be no problems from a Department of Labor (DOL) standpoint.
What can happen if sponsors fail to meet their fiduciary obligations?
The DOL has made a point of emphasizing fiduciary obligations when it comes to auditing retirement plans. The DOL audits can occur randomly or if there's been a complaint against the company.
If a DOL audit finds problems, the sponsor will need to correct them quickly. For egregious errors, the DOL will hold the fiduciary in violation and go through the legal system. Even if a fiduciary is found in good standing, it takes extra work and time, including possibly paying service providers, to find needed items.
Civil lawsuits are another danger if you're not following DOL guidelines.
How should these obligations be managed?
One of the best places to find information is on the DOL's Web page: Meeting Your Fiduciary Responsibility, www.dol.gov/ebsa/publications/fiduciaryresponsibility.html. Plan sponsors should call third-party investment administrators or investment advisors for further assistance.
Sponsors need to answer participant questions in a timely manner. Otherwise, participants may file a DOL complaint and/or lawsuit. Once a suit is filed, fiduciaries will have legal fees and face the consequences of the case's outcome.
Plan sponsors should also have a default account, known as a Qualified Default Investment Alternative (QDIA). A QDIA protects the fiduciaries from participants who do not make an investment election or who fall short in making a full investment election.
What is the biggest hot button area to keep an eye on, as a fiduciary?
The hot button area right now is fees. Part of being a fiduciary is to provide the new fee disclosure notice to the participants. This started in 2012 and now must be provided annually or quarterly to the participants, depending on what's being disclosed.
Another important fiduciary responsibility is making sure plans have reasonable plan expenses. The plan sponsor should have a process, as part of the investment policy statement, to examine service providers and see whether it pays reasonable plan expenses, by utilizing professionals who provide benchmarks for comparison.
Do late deposits remain a concern?
The DOL is still pursing this. These typically apply to making timely participant contributions and loan repayments — not employer contribution deposits. More specifically, for plans with fewer than 100 participants, the DOL considers timely to be within seven business days.
With all fiduciary obligations, the key is choosing professionals with a good understanding of the requirements, which can be investment advisors, third-party administrators or record keepers.
Rob Martin, ERPA, QPA is a Senior Team Manager at Tegrit Group. Reach him at (614) 458-2023 or firstname.lastname@example.com.
For additional retirement planning tips, visit Tegrit's Advisor Resource Center at www.tegritgroup.com/arc.
Insights Retirement Planning Services is brought to you by Tegrit Group
How to know what to discuss with your retirement plan financial advisor
The retirement plan marketplace is a buyer's market right now. Plan sponsors that haven't shopped around in the past couple years might not be getting the most value for their money.
"The retirement marketplace is constantly changing with the addition of new products and services and the compression of costs," says John Adzema, Vice President of Sales and Consulting at Tegrit Group. "Plan sponsors need to be aware and take advantage of these enhancements."
Smart Business spoke with Adzema about the necessity of reviewing and benchmarking your retirement plan.
How often should plan sponsors have retirement plans reviewed?
Have your plan reviewed every three years or as certain events dictate, such as company acquisitions/divestitures, workforce changes, etc. You also could look at your company and its demographics to see if it makes sense to add another plan type such as cash balance, employee stock ownership or non-qualified.
What should you discuss with your financial advisor during a review?
As the plan quarterback, the financial advisor typically is tasked with overseeing plan investments, taking some type of a fiduciary role and managing the involved service providers. So, you should ask:
- Are my plan costs reasonable?
- Are my plan's service providers, including the financial advisor, meeting service standards and helping me meet my fiduciary requirements?
- Are the plan investments performing as expected?
- Is my plan receiving the best consulting and latest technology?
- Are my employees getting the investment help they need?
What could happen if plans aren't reviewed?
Even though you might not change anything, you need to compare your plan to the marketplace. You may save on costs or be able to expand to another fund family. You could get more tools for participants, website capabilities and educational materials. If your company acquires another firm and the plan assets increase from $1.5 million to $8 million, not only do you need to review from an operational standpoint to ensure compliance, but as a bigger plan you'll have more purchasing power.
There can be legal consequences as well. In March, a court ruled against the plan fiduciaries in Tibble v. Edison International because they selected retail mutual funds with higher fees when lower cost institutional funds were available. To protect against Tibble-type claims, fiduciary committees should:
- Follow written plan documents and procedures, including any investment policy statements and committee charters.
- Document committee meetings and decisions with respect to plan investments.
- Review 408(b)(2) fee disclosure information and benchmark fees to comparable plans based on the number of participants and plan assets.
What's the value of benchmarking?
Retirement plan benchmarking is the act of comparing your own plan's qualities to similar plans. People immediately think about the plan investments or costs, but benchmarking also extends to a plan's operating provisions and comparing your plan to plans of the same demographics, industry and geography. Benchmarking this helps ensure you are getting the best value for the price paid.
It's wise to benchmark certain plan items like investment rates of return on an annual basis, but the entire plan's workings and its service providers should be reviewed at least every three years.
Any final words on benchmarking?
Your financial advisor or another trusted party should carry out the benchmarking process for a consistent and independent approach. Generally you will get better pricing if you're a bigger plan with larger average account balances and your plan is easier to run.
While benchmarking is a good indicator of what the masses are experiencing, your plan may have unique provisions that work well for you and your employees. If you pay a little more for someone to administer a plan that's outside of the norm, then that's OK.
John Adzema, QPA, QKA, TGPC, AIF, is vice president of sales and consulting at Tegrit Group. Reach him at (330) 983-0525 or firstname.lastname@example.com.
Visit Tegrit's Advisor Resource Center for additional retirement planning tips.
Insights Retirement Planning Services is brought to you by Tegrit Group
How retirement planning needs to change with your company
Retirement plan sponsors, now more than ever, need to be diligent in carrying out their fiduciary responsibilities. The Department of Labor, IRS and other agencies have eyes on the industry, especially with new retirement planning fee disclosures and a soon to be proposed expanded definition of "fiduciary."
"The business owner who says, 'I'm hiring these service providers to run the plan and I don't have to worry about it' is nonetheless ultimately responsible if there are problems," says Paula M. Lewis, Manager, Client and Advisor Experience, at Tegrit Group.
Smart Business spoke with Lewis about what business changes could signal that retirement plan adjustments are necessary.
Who do plan sponsors deal with?
Plan sponsor decision-makers depend on industry experts for assistance in managing their roles and responsibilities. Although some parties may serve multiple roles, the sponsor may engage an accountant, an investment advisor, an actuary, an ERISA attorney and a third-party administrator (TPA), with each having important and distinctive functions impacting the plan's operation.
Despite having all these providers in place, the ultimate responsibility for the plan still lies with the plan sponsor. Employers sometimes put in a retirement plan and just let it ride, but then no one is ensuring the plan grows and changes with the company and its employees.
In this dynamic environment, it's crucial that all parties communicate. It's best if you know that your service providers work well together, which lessens the risk of something being missed, and the best course of action is being charted.
What changes need to be communicated?
Usually, over time there are changes to the employee demographics, financial standing and even the goals of a company. The company's retirement plan should also change over time to reflect these changes in employees, finances and objectives. Certain changes always should be communicated to plan service providers, including:
- Changes in ownership.
- Acquisition or divestiture of another company.
- Family members becoming employees of the firm.
- Major compensation changes of key personnel.
- Retirement plan goal changes of key personnel.
It's confusing to know who to tell what, but generally, the investment advisor and TPA should be made aware of all of these changes, as they may impact fiduciary considerations and compliance. The investment advisor, along with the TPA, should be able to analyze any changes, determine which parties need to be informed, and make any plan changes to avoid any problems or penalties and ensure the plan is designed to maximize the benefits and goals of the company.
What can happen if changes aren't reflected in the plan?
There are various penalties that are imposed if a plan falls out of compliance because of changes at the plan sponsor level. Late amendments and failed compliance testing are but two. For instance, if the spouse of the owner of one company purchases a separate company, the two companies can be considered a 'control group,' and for plan purposes are 'one.' Upon an IRS audit, the less generous company may have to increase its plan contributions, which could be an expensive correction avoidable with advance planning and appropriate plan designs.
When acquiring a company with a pension plan, you acquire its liability, especially if it's underfunded — unless the acquisition agreements are carefully worded. Without advance planning, closing a division could produce a costly surprise as it could be considered a partial plan termination, requiring that the terminated employees be 100 percent vested.
Another area that can cause compliance issues is how certain family members of owners becoming an employee impacts the retirement plan. According to the IRS, he or she is considered highly compensated regardless of their salary. That could cause a plan to require corrective contributions. It is crucial to keep the lines of communication open with your advisors and TPA.
Paula M. Lewis, QPA, QKA, manager, Client and Advisor Experience, at Tegrit Group. Reach her at (330) 983-0485 or email@example.com.
Website: Visit Tegrit's Advisor Resource Center at www.tegritgroup.com/arc for additional retirement planning tips.
Insights Retirement Planning Services is brought to you by Tegrit Group
How to reduce your defined benefit risk, even after freezing the plan
Yes, there are still many companies that maintain defined benefit plans, but most ceased crediting benefits years ago to stop the pension liability growth. However, even though the majority of Fortune 100 and 500 companies have frozen their plans, they often still have contributions due for what participants have already accrued, as plans typically aren't 100 percent funded at the time they are frozen. If a company hasn't settled its obligation or transferred the risk, then it still owns it.
Rich McCleary, Director, Actuarial Service, at Tegrit Group, says, "It's a popular discussion topic. Our firm has over 300 defined benefit plan clients with whom we work, and many traditional plan sponsors we talk to want to find a way to terminate their plan."
Smart Business spoke with McCleary about how business owners can mitigate their defined benefit plan risk.
How do defined benefit plans differ from other retirement plans?
A defined benefit plan promises a certain amount of benefits, typically in an annuity form, at retirement to plan participants. The company contributes to the plan and maintains the obligation to provide those benefits once they are earned or accrued. Much like the Social Security system, promises to plan participants are virtually irrevocable. If a company can't fulfill them, the Pension Benefit Guaranty Corporation (PBGC), the governmental agency that insures pension plans, will step in.
What's the current situation for defined benefit plans?
On the investment side, pension plan performance has been lackluster over the last decade, remaining steady or decreasing slightly against expectations. In addition, in this severely declining interest rate environment, liabilities have consistently gone up. Along with that, the federal government has continually passed regulations to make the funding requirements more stringent.
Companies maintain this liability and risk on their balance sheets, and the liability remains until the last participant or contingent beneficiary is paid out. Manufacturing in particular has been hit hard, as the industry often used these plans to meet union benefit demands. Also, the liabilities on the balance sheet don't truly reflect the entire economic cost of the plan. There are numerous administrative expenses, such as fees for investment management, actuarial, legal and accounting, as well as PBGC premiums, which can add 3 to 5 percent to the liabilities.
What are some strategies for plan sponsors to mitigate risk?
Liability-driven investments are a popular way to drive down the risk. Investment managers can help with transferring the risk into fixed income investments that closely match the duration of the pension liabilities.
In order to reduce their pension risk, some large companies have offered lump sum payments to retirees and beneficiaries. Although there might be a higher initial cost, the pension liability is transferred either directly to the participant or an insurance company, which improves the stability of the balance sheet and ultimately, shareholder value. Amazingly, some companies have pension plans with liabilities that approach or exceed the total market capitalization of the company, creating volatility and jeopardizing profits.
Although a smaller company may not be publicly traded, it can find ways to get the necessary cash from other sources besides loan covenants or issuing bonds. As an example, one business took out a second mortgage on its building because it happened to be cheaper at the current mortgage interest rates and loan period than paying down the pension plan liability. However, there are accounting and tax implications that occur when transferring risk, so use expert advisers to carefully review the balance sheet and make sure the risk transfer makes sense.
Rich McCleary is Director, Actuarial Service at Tegrit Group. Reach him at (330) 983-0539 or firstname.lastname@example.com.
Insights Retirement Planning Services is brought to you by Tegrit Group
How to effectively communicate retirement plan changes
Defined benefit pension plan changes have received a lot of press in the past year. Ford and GM offered lump sum payments to retirees. Many sponsors froze their pension accruals or changed pension plan designs. And now, more plan sponsors are considering these and other changes.
Amy Terry, Director of Benefits Administration and Outsourcing at Tegrit Group, has helped many organizations to communicate pension plan changes.
"The costs involved in communicating change to participants can be significant," she says. "Regardless of the size of the budget, sponsors who consider their options and develop an effective strategy can realize the best return on their investment."
Smart Business spoke with Terry about pension change communication strategies.
When planning a communication strategy, where should plan sponsors begin?
A good plan often begins with the end in mind. Know what changes are being made to the plan, the purpose for those changes and what actions participants will be asked to take. Know your participants and how they have reacted to past communication efforts. Consider the communication channels available to decide if new or different channels should be used. And, as always, remember the budget available.
Complex changes or changes that require participant action may need a longer timeline from the initial rollout through the conclusion of the process. Plan to have regular communications throughout to keep participants informed of where everything stands and what is coming next. When plan sponsors don't keep participants informed, rumors and misinformation can spread. When plan sponsors effectively manage the message throughout the process, they are more likely to realize the desired outcomes, maintain participants' morale and keep the entire process moving on time and on budget.
Who should be informed first and why?
Begin by ensuring the organization's leaders, HR and management are ready to assist in driving the message consistently. Having the buy-in of leaders is crucial.
Once the organizations' leaders are in agreement with the changes and timing, both HR and management must be informed and prepared to talk with employees. Many employees will go to their HR contacts or managers for more information.
Then, share the change and the reasons for the change with participants early. Being clear and direct from the start will help ease participants through the transition and allow sponsors to reinforce the message throughout the process. Often, sponsors will keep the first communication brief, informing participants of the change and notifying them of next steps and timing for future communications.
How can you ensure participants take the necessary actions?
When requiring participants to take action, make it as easy as possible. For example:
- Do you want them to return a hardcopy document? Enclose a return envelope.
- Do you want them to log onto a website and respond electronically? Ensure participants all have the necessary login information and instructions in advance.
- Do your participants want to talk with someone? Open a call center to ensure your participants can reach someone to ask questions or discuss the changes.
When offered a choice, how can employers aid participants with their decision?
Not all sponsors are comfortable offering advice to participants. It is common to direct participants to consult with their own financial adviser or tax consultant when facing pension plan decisions. However, many organizations have buying power that allows them to make advisory services available to participants.
If your defined benefit pension plan change will offer participants a lump sum, then a rollover into a 401(k) or other qualified defined contribution plan is an option participants should consider. Most 401(k) providers offer advice for a fee. Contact your 401(k) provider to determine if it will offer free or discounted advice services during the decision period. Alternatively, sponsors may want to engage a reputable independent adviser to offer seminars and advice for a flat fee.
What communication method works best?
Plan sponsors have a variety of tools at their disposal; however, it often requires a combination of communication methods to ensure the message reaches all participants. Knowing your participant population and how it reacts to regular communications, like annual open enrollment for their health and welfare benefits, may offer clues to deploying communication resources that are effective for your organization and the change you are considering.
Email and face-to-face meetings may work best for current employees, whereas direct mail may be the best option available for terminated and retired participants. Posting information on the company website may be more effective and efficient for younger participants, particularly when follow-up action is required. Older participants may want to talk to someone live, requiring a call center.
Do employers need additional help?
There are many pension professionals who have experience with communicating change to employees. Your actuary or third-party administrator will know your pension plan and may be a great place to start.
By effectively managing the message, making it easy for participants to take action and consulting with participants where it's appropriate, sponsors can help participants make the decisions best for them and their families.
Amy Terry is Director of Benefits Administration and Outsourcing at Tegrit Group. Reach her at (330) 983-0580 or email@example.com.
Insights Retirement Plan Services is brought to you by Tegrit Group
How a third-party administrator can take the complexity out of retirement plans
The Pension Protection Act and recently passed pension legislation amounted to hundreds of pages of regulations affecting 401(k)s and other retirement plans. The size and heft of these laws speak volumes about the complexity and difficulty of administering retirement plans.
In addition, the Department of Labor has increased the number of retirement plans that it audits. DOL statistics show an estimated 70 percent of retirement plans audited in 2009 and 2010 were fined, received penalties or had to make reimbursements for errors. During this time period, the DOL collected $1.08 billion in corrections, reinstatements and fines.
"Fortunately, business owners who provide retirement plans for their employees don't have to digest the Act or become experts in pension administration if they simply consult a local third-party administrator," says Brian M. Smith, Director of Sales and Consulting with Tegrit Group.
Smart Business spoke with Smith about how to utilize third-party administrators (TPAs) when trying to decide how to structure your company's retirement plan.
How can a TPA help with retirement plans?
TPAs provide a wide range of retirement plan services for business owners, from consulting on regulatory changes and maximizing retirement plan designs to administering defined contribution and defined benefit plans. Many small and medium-sized employers lack a dedicated, in-house specialist to administer retirement plans. Working with a local TPA fills the need to have a benefits expert close at hand.
TPAs work closely with dozens of business types in a variety of industries. They understand the challenges business owners face such as rising taxes and business expenses, health care reform, retaining talented employees and more. That means your local TPA is well equipped to help you design a retirement program that meets the unique needs of your company, squeezes the most out of your benefit dollars, provides incentives for your employees and helps you accomplish your own retirement goals.
Why is this kind of assistance so important to business owners?
Running a successful business of any kind is more difficult than ever in today's challenging economic climate. For many business owners, offering a qualified retirement plan is an ideal way to attract and retain key employees, as well as help the owners plan for their own retirement. For example, given the competitive work landscape, employer match programs are becoming more popular as tides are turning.
The issue facing many business owners is determining the type of plan that is best for their employees and themselves. Is it a defined contribution plan like a 401(k) or a defined benefit plan?
Selecting the right plan for your business is a crucial step and a third-party administrator, with expertise in plan design and administration, can help assist you in meeting your fiduciary responsibility to the plan while providing a path for your participants to achieve their retirement goals.
Has it become common for business owners to utilize TPAs to administer their retirement plans?
When you bring together years of experience implementing and serving plans, the retirement plans can be more specialized. Businesses can think more outside the box with the expertise of TPAs, as there's no longer a check-the-box, cookie-cutter solution.
What should an employer look for when deciding on a TPA?
Before you team up with a local TPA firm, make sure you do your due diligence, as not every TPA has the same level of expertise. Ask the right questions to make sure you have a good fit, such as:
- How extensive are the TPA's services? Does the TPA specialize in a specific niche such as 401(k) plans, or does the firm consult on a broader range of retirement benefits?
- What is the TPA's reputation in the marketplace? Check references to determine if the TPA is easy to work with, whether or not it delivers quality service and if it designs effective retirement plans. Ask for specific case studies.
- How long has the firm been in business? How many plans and participants does it service?
- Is it willing to propose a retirement plan design for your company, at no cost, that takes into account your employee and business needs?
- How many employees does it have? Do employees have credentials or receive training from professional organizations such as the American Society of Pension Professionals and Actuaries?
If you are unaware of the TPA firms that are available locally, contact the provider of your retirement or other benefits programs for referrals. Most providers work with a nationwide network of TPAs that most likely includes some in your area.
Is a team approach or one administrator better when using a TPA for your retirement plan?
There is no right or wrong answer as it depends on the needs of the business. However, a larger TPA firm has the ability to fill more needs than one CPA. The large firm can focus on a host of services from actuarial consulting to plan design to document services. A one-person CPA firm that provides TPA work will be limited in what it can do, so these firms often focus on one piece of the business.
Brian M. Smith is the Director of Sales and Consulting for Tegrit Group's Columbus, Ohio, office. Tegrit Group is a national leader in actuarial consulting, plan administration and technology solutions for public and private retirement plan sponsors. Reach him at (614) 458-2060 or firstname.lastname@example.com.
Insights Retirement Plan Services is brought to you by Tegrit Group


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text:
Jill Kreiling, PHD
Assistant Professor in Biology (Research)
Molecular Biology, Cell Biology, & Biochemistry
Work: +1 401-863-7674
There is a growing body of evidence that chromatin undergoes reorganization during normal aging. A corresponding change in gene expression also occurs during normal aging. It is reasonable to expect that these two processes may be connected. However, the epigenetic mechanisms of this extensive rearrangement of the chromatin are virtually unknown. My research focuses on identifying the mechanisms that regulate age-associated heterochromatin formation.
BiographyJuly 2006 present, Assistant Professor of Biology (Research), Molecular Biology, Cell Biology and Biochemistry, Brown University, Providence, Rhode Island
Jan 2005-June 2006 Adjunct Lecturer, Brown University School of Medicine, Department of Molecular Microbiology and Immunology, Providence, Rhode Island
Dec 1999-Aug 2005 Investigator, Brown University School of Medicine, Department of Obstetrics and Gynecology, Women and Infants Hospital, Providence, Rhode Island
1996-1999 Postdoctoral Fellow, Marine Biological Laboratory, Woods Hole, Massachusetts
1995-1996 Postdoctoral Fellow, Department of Physiology and Biophysics, Albert Einstein College of Medicine, Bronx, New York
PhD 1994 West Virginia University School of Medicine, Morgantown, West Virginia.
B.S. 1988 Kent State University, Kent, Ohio
Grants and AwardsKeck Fellowship. Albert Einstein College of Medicine, Bronx, NY, 1995.
Zeiss Summer Fellowship. Marine Biological Laboratory. Woods Hole, MA, 1993.
Scholarship Microbial Diversity Course, Marine Biological Laboratory, Woods Hole, 1993.
Invited participant at the NIH Conference on Lyme Disease, Cold Spring Harbor, NY. 1993.
American Society for Microbiology Allegheny Branch, 2nd place in research competition, 1992.
Graduated Summa Cum Laude with Departmental Honors, Kent State University, 1988.
Phi Beta Kapp, Kent State University. Awarded in junior year. 1987.
Funded ResearchARRA Administrative Supplement 8/09-8/11
P20 RR015578-10S1, Atwood, W. (PI)
Senescence-associated Heterochromatin Formation in Mitotic and Post-mitotic Tissues
Role: Lead investigator
R01 AG035328-01, Sedivy, J.M. (PI) 10/09-09/12
The Wnt-chromatin axis in aging
Role: Co-investigator
Pilot Project, Kreiling (PI) 1/08 4/08
RI-INBRE P20RR016457 to URI (NCRR)
The effects of early embryonic exposure to PCB on the developing nervous system.
Role: Principal Investigator
Teaching Experience
Introductory Microbiology
Courses Taught
- Introductory Microbiology (BI0051)
Selected Publications
- Kreiling J.A., Balantac Z.L, Toure J,., Zchut S., Kochilas L., and Creton R. 2008. Suppression of the endoplasmic reticulum calcium pump during zebrafish gastrulation affects left-right asymmetry of the heart and brain. Mech Dev. 125(5-6):396-410. Epub 2008 Feb 20. (2008)
- Kreiling J.A., Creton R.J., Reinisch C.L. 2007. Early Embryonic Exposure to PCBs Disrupts Heat Shock Protein 70 Cognate Expression in Zebrafish Embryos. J Tox Envir Health, part A. 70(12):1005-13. (2007)
- Kreiling J.A., Prabhat, Williams G., and Creton R. 2007. Analysis of Kupffer's Vesicle in Zebrafish Embryos using a Cave Automated Virtual Environment. Dev Dyn. 236(7):1963-9. May 14; (Epub ahead of print). (2007)
- Dewilde, S, B. Ebner, E. Vinck, K. Gilany, T. Hankeln, T. Burmester, J. Kreiling, C. Reinisch, J. Vanfleteren, L. Kiger, M.C. Marden, C. Hundahl, A. Fago, S. Van Doorslaer, L. Moens. 2006. The nerve hemoglobin of the bivalve mollusc Spisula solidissima: Molecular cloning, ligand binding studies and phylogenetic analysis. J Biol Chem. Mar 3;281(9):5364-5372. Epub 2005 Dec 13. (2006)
- Kreiling, J.A., R.E. Stephens, C.L. Reinisch. 2005. A Mixture of Environmental Contaminants Increases PKA-RII expression in Spisula embryo. Environ Tox Pharm 19: 9-18. (2005)
- Jessen-Eller, K., J. Kreiling, G.S. Begley, M.E. Steele, C.W. Walker, R.E. Stephens, C.L. Reinisch. 2002. A new invertebrate member of the p53 gene family is developmentally expressed and responds to polychlorinated biphenyls. Environ Health Perspect 110:377-85. (2002)
- Kreiling J.A., K. Jessen-Eller, J. Miller, R.F. Seegal, C.L. Reinisch. 2001. Early Development of the Serotonergic and Dopaminergic Nervous System in Spisula solidissima (surf clam) Larvae. Comp Biochem Physiol A Mol Integr Physiol 130:341-51. (2001)
- Creton, R., J. Kreiling, L. Jaffe. 2000. Presence and Roles of Calcium Gradients along the Dorsal-Ventral Axis in Drosophila Embryos. Developmental Biology. 217: 375-385. (2000)
- Kreiling, J.A., R. Stephens, A.M. Kuzirian, K. Jessen-Eller, C.L.Reinisch. 2000. Polychlorinated Biphenyls are Selectively Neurotoxic to the Developing Spisula Solidissima Embryo. . Tox Envir Health, part A 61: 101-119. (2000)
- Kreiling, J., R. Duncan, M., Faggart, N. Cornell.1999. Comparison of the Beluga Whale (Delphinapterus leucas) Expressed Genes for 5-aminolevulinate Synthase with Those in Other Vertebrates. Comp Biochem Physio, part B 123:163-174. (1999)
- Creton, R., J. Kreiling, L. Jaffe. 1999. Calcium Imaging with Luminescent Indicators. Microscopy Research and Technique 46:390-397. (1999)
- Srimal, S., J. Kreiling, J. Quigley, P. Armstrong, N. Wainwright. 1996. Antimicrobial Activity of Limulus Blood: Role of C-Reactive Protein (CRP) and Limulus Anti-Lipopolysaccharide Factor (LALF). Biol Bull 191: 300-301. (1996)
- Goldstein,S., N. Charon, J. Kreiling. 1994. Borrelia burgdorferi Swims with a Planar Waveform Similar to those of Eukaryotic Flagella. Proc Nat Acad Sci 91: 3433-37. (1994)
- Charon, N., S. Goldstein, S. Block, K. Curci, J. Ruby, J. Kreiling, R. Limberger. 1992. Morphology and Dynamics of Protruding Spirochete Periplasmic Flagella. J Bacteriol 174: 832-840. (1992)
- Stevenson, J., J. Kreiling, R. Taylor. 1989. Effects of Corticosterone on Responses of Murine Splenic B and T Cells to Phytohemagglutinin, Concanavalin A, and Lipopolysaccharide. Immun Invest 18: 951-960. (1989)


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Throughout this knowledge base, we present many articles detailing how to install and configure various Linux software packages and utilities. By taking a closer look at the articles across multiple Linux distributions, you might notice something interesting -- the procedure for installing a package is very similar even between different distros! For this reason, we will not always provide separate instructions for each distribution. The purpose of this article is to aid you in making the adaptations needed to apply a given set of instructions to your Cloud Server.
Package management is an important concept for a novice Linux user to understand. Unlike Windows-based operating systems, in which software packages come with their own installers, most Linux distributions include a centralized package manager. This means that nearly every package on the system can be installed using the same tools!
In addition to a centralized method of installing packages on a given system, Linux package management also features centralized software sources known as repositories. Typically, when a command such as 'yum install iptables' is run, the package manager (in this case, Yum) will download the relevant packages (in this case, iptables) from its repositories and install them on the system.
Every distribution offered by Cloud Servers comes with its own package manager. We've included basic summaries of each of these; however, Linux novices would do well to become familiar with the details by reading the relevant documentation.
aptitude install PACKAGENAME
aptitude reinstall PACKAGENAME
aptitude remove PACKAGENAME
aptitude remove --purge PACKAGENAME
aptitude update
aptitude upgrade
aptitude dist-upgrade
aptitude show PACKAGENAME
aptitude search SEARCHSTRING
For more information on APT-based package management, please see the Debian GNU/Linux FAQ and the APT HOWTO.
yum install PACKAGENAME
yum remove PACKAGENAME
yum update PACKAGENAME
yum list updates
yum update
yum upgrade
yum list PACKAGENAME
yum search SEARCHSTRING
yum grouplist
yum groupinstall 'GROUP NAME'
yum groupupdate 'GROUP NAME'
yum groupremove 'GROUP NAME'
For more information on RPM-based package management, please see the Linux Home Server HOWTO and Maximum RPM.
pacman -S PACKAGENAME
pacman -R PACKAGENAME
pacman -Rsn PACKAGENAME
pacman -Sy
pacman -Syu
pacman -Qi PACKAGENAME
pacman -Si PACKAGENAME
pacman -Ss SEARCHSTRING
For more information on Pacman, please see the ArchWiki.
emerge PACKAGENAME
emerge --unmerge PACKAGENAME
emerge --sync
emerge --update world
emerge --update --deep world
emerge --search SEARCHSTRING
emerge --searchdesc SEARCHSTRING
For more information on Portage and ebuilds, please see the Gentoo Linux Documentation.
There may come occasions when the software you're looking for simply isn't in your package manager's main repositories. There may be many reasons for this; usually, the software isn't considered well-known enough to be included. The best way to locate a single package like this is to search the Internet! The package's website is a good place to start. Rpmfind is another good source for RPM packages. Once you've located and downloaded the package, you can still use your distro's package manager to install it.
In some situations, you may have no choice but to compile and install a package manually. Maybe you need special customizations that weren't enabled by default, or maybe the software you want to install simply doesn't have a pre-compiled version. Either way, it is impossible to provide step-by-step instructions for all of these scenarios -- your best bet in this case is to go directly to the software documentation. However, you will almost certainly need a C/C++ compiler and make utility. These can be installed by running the following commands... on Debian:
apt-get install build-essential
... and on CentOS:
yum groupinstall "Development Tools"
This will install the utilities you would need to install most common packages directly from source. Once this is done, you will be able to follow the package's instructions and tailor the compilation to your needs. Good luck!
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Except where otherwise noted, content on this site is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License


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Luxury Oceanfront - Best Location, WiFi, Snowbird Special in Daytona Beach
- bedrooms 1
- baths 1
- sleeps 6
- pool yes
- hot tub yes
- pets allowed no
- type Condo
- community Ocean Walk
rates (USD)
/ night
$ 560 - $ 1,750 / week
$ 2,000 - $ 7,000 / month
Daytona Beach Condo deals
stays between: 5/10/14 & 5/17/14
deal expires in: 21 days
Luxury Oceanfront, traffic free beach (WiFi, Kitchen) - May
May 10th to May 17th - $680 include all tax and cleaning. This beautiful beach front unit on the 7th floor has a view of the Atlantic Ocean and private oceanfront balcony. Sleep 6, full kitchen, in-unit laundry, one bedroom and separate living room.
- $1,200 $600/week (50% off)
deal# DEN9ZE
vacation rental description
This oceanfront suite is located on the 7th floor with your private oceanfront balcony overlooking the beach, pools, band shell, and pier. It comfortably sleeps up to 4 to 6 guests and measure 700 square feet. You'll enjoy two double beds in the master bedroom, plus a queen sofa bed in the living area. Wake up to a beautiful sunrise and the sound of the waves. Enjoy your morning coffee on the balcony in the warm sunshine or a romantic evening in the glow of the moon off the sparkling water. With a spacious living area and a fully equipped kitchen, beautiful art-deco decor.Open railing on the balconey.
LOCATION, LOCATION, LOCATION - Wyndham Ocean Walk is a 5 star Oceanfront Resort, located on a beautiful stretch of no drive beach and a part of the 80,000-square-foot Ocean Walk Village complex.…shops, restaurants and a movies theater just steps away. Enjoy the free concerts, fireworks, and a multitude of outdoor activities. Once you park your car in the parking garage, you will never have to get into it again.
Rent directly from private owners, receive up to 50% savings.
One free garage parking, No pets, No smoking
Unit Features:
In-Room WiFi, Private Oceanfront Balcony, Fully-equipped kitchen, Stove with oven, Full-sized refrigerator, microwave, blender and other small appliances, Washer/Dryer in the unit, TV, Air Conditioning, Ironing Board, Resort Features:
Traffic Free Beach Outdoor Swimming Pools Indoor Swimming Pools Kids Program – "Get Out & Play" Fun Activities – daily Beach Exercise Equipment Outdoor Hot Tub Restaurant Game Room Live Entertainment Island Putting Green Lazy River & Water Slide Outdoor Bar and Grill Complimentary Parking
-Rates Vary Seasonally, Special Events & Some Holidays Higher.
-Please E-mail For Rate Quote, I Respond Quickly To All Inquiries.
-I Have Many Additional Photos upon your request.
-Must be at least 25 to book this rental.
vacation rental location
property availability
- dates with deals
- unavailable dates
Last modified on 04-24-2014 at 11:56 AM.
email owner view full calendar
Million Dollar Property Rental 386-256-0762
condo rental amenities
Activities & Attractions
When it comes to water fun, Wyndham Ocean Walk resort won't be outdone. Work on your swim stroke at one of two indoor and three outdoor pools. The kids will love slipping down the giant waterslide while you enjoy a relaxing float down the 250-foot lazy river. There's plenty of indoor excitement for the whole family too. Go for a workout at the state-of-the-art exercise center. The game room is a blast for the kids and there's even a 9-hole mini-golf course. Guests of all ages can spend hours in the 5,000-square-foot activity center.
activities and attractions in Daytona Beach Atlantic Coast Central
Daytona 500, LPGA, surfing, golfing, fishing, beach vacation, boating, Disney theme parks
Walking Distance:
Shopping/Movie - OceanWalk and Main Street ....3 miles
Grocery Shopping - Publix - 1 block
Dining -Oliver Garden, BoneFish, Stonewood Grill, Lulu's .......between 1 to 5 miles
Clubs & Nightlife -- Sea breeze is the center of all clubs in Daytona beach, clubs like Razzle's, 509.....2.5 miles
Gym - Planet Fitness.....Cross street from the building
vacation rental rates
One-bedroom oceanfront condo with 2 double beds and sofa beds (sleep 6)
** 5 nights Minimum - 7 nights min in March, July**
Online availability and booking: oceanviewbooking
Please add 12.5% lodging tax and $50 cleaning fee
No Pets....No Smoking
Accepting: Master Card, Visa, American Express, Paypal,
Note: Until confirmed, rates are subject to change without notice.
-Rates Vary Seasonally, Special Events & Some Holidays Higher.
-Please E-mail For Rate Quote, I Respond Quickly To All Inquiries.
-Pictures were taken from the acutual unit.
-Must be at least 25 to book this rental.
Million Dollar Property Rental 386-256-0762
accepted payment methods
Prior to paying a reservation deposit, always verify payment instructions by calling the phone number displayed on this listing page. By contacting the owner directly and paying by an approved method - credit card, paypal, check or bank transfer - your reservation payment will be protected up to $1,000.Learn more in our Security Center
Top things to do in Daytona Beach
- Daytona 500 - race week
- Biker Weeks
- Beach Getaway
- Golfing
- Fishing & boating
Top things to do on a budget
- Romantic Beach Vacation
- Fishing
- Surfing
- Kayaking
- Swimming
Top things to do with a family
- Beach Vacation
- Fishing
- Boating
- Golfing
- water fun
Million Dollar Property Rental , owner


text:
ADA News
CDT Companion makes coding easier
The new Current Dental Terminology Companion helps dentists stay current on the latest dental procedure codes and dental terminology by using scenarios and coding exercises designed to make coding easier.
The book works in collaboration with CDT 2011-2012: The ADA Practical Guide to Dental Procedure Codes, which contains 27 new and revised codes. Both books are part of the ADA Practical Guide Series.
The CDT 2011-2012 with Companion Kit (K015) is $84.95 for members and $127.95 for nonmembers and includes both CDT 2011-2012 and the CDT Companion—a $14.95 savings off the individual book prices.
From now until Dec. 15, save 15 percent on all CDT kit orders with offer code No. 10433. All products are available online at www.adacatalog.org or by calling 1-800-947-4746.


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What You Need to Know
If you are purchasing flowers for a funeral service you're planning, the funeral home you are working with will offer to handle the flower arrangements for you, in the form of a cash advance to the funeral home. You may also purchase flowers yourself through a local florist or an online vendor with local members. The funeral home should not charge you a fee for bringing in your own flowers.
If you are purchasing flowers for a family that has experienced a loss, you can send the flowers to the family's home or to the venue where the funeral will be held. If you're not sure where to send the flowers, be in touch with the person coordinating funeral arrangements for the family or the funeral home the family is working with to determine where you should send the flowers.


text:
Download the white paper "Comparing Global Food Safety Initiative Recognized Standards". It discusses the similarities & differences between the requirements, benefits & certification processes for each of the GFSI benchmarked food safety standards.
Please note that any information that you supply is protected by our Privacy and Cookie Policy.
Access to all documents and request for further information are available to all users at no cost. In order to provide you with this free service, William Reed Business Media SAS does share your information with companies that have content on this site. When you access a document or request further information from this site, your information may be shared with the owners of that document or information.


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Laws of Creation: An Examination of Intellectual Property Rights - Event Audio/Video
Intellectual Property Practice Group
January 31, 2013Ronald A. Cass, Keith N. Hylton, F. Scott Kieff
The following audio and video were recorded on January 30, 2013.
Laws of Creation:
An Examination of Intellectual Property Rights 1-30-13
Running Time: 01:09:32
[ Full Audio]
The historic approach to encouraging innovation and creativity by granting property rights, enshrined in the text of the U.S. Constitution, has come under attack by a growing number of legal theorists and technologists. In a new book, Laws of Creation, Ronald Cass and Keith Hylton take on these critics with a vigorous defense of intellectual property law. The authors carefully examine the IP doctrines that have been developed over many years in patent, copyright, trademark, and trade secret law. Does the current regulatory regime spur creativity and economic growth, or do they produce licenses that stifle progress and innovation?
- Hon. Ronald A. Cass, President, Cass & Associates, PC
- Prof. Keith N. Hylton, Boston University School of Law
- Moderator: Prof. F. Scott Kieff, The George Washington University Law School
National Press Club
Washington, DC


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What you need to know to get the most from your coverage.
About prescription drugs Search the drug list Find a pharmacy Forms
We offer many prescription benefit programs. Check your plan materials to see which ones you have.
90dayRx Mail order service Preventive drug program See all drug programs


text:
This signature event brings together hundreds of industry leaders and experts from the ticketing and live entertainment communities for a one-of-a-kind networking opportunity. From industry panel sessions to signature keynotes, Ticket Summit® provides you with the industry tools and information you need to succeed!
What's more, you can stay connected to the ticketing industry year-round! Ticket Summit® also features an educational webinar series leading up to the conference, with an inside look into aspects of business development in the ticketing and live entertainment industry. So, sign up for one of our webinars, or make plans to join us in July–Ticket Summit® has it all!
View conference schedule
upcoming webinars,
and networking opportunities!
See the full list
of companies attending
the 2014 conference!
Watch videos and hear
what people have to say
about the conference!
See examples of our weekly newsletters.


text:
Special Offer
Lots of products promise to last and last, but that doesnt mean you want to wear the same thing day and night. In the a.m., you crave soft shades that reflect sunlight. After dark, your pupils dilate and inhibitions fade, so deep eyeliners and bold hues appeal. Here are all the colors and expert tricks that will keep you gorgeous around the clock.
The Hot List
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Ok, I had IPSFTool unlocked iPhone with signal app, jailbroken and activated with "old" ZiPhone2.0. Everything worked fine, but today I figure it out that my Notes.app DOESNT saving my typed notes, so I decide to restore it to 1.1.3 and use Ziphone 2.4. I restored to 1.1.3 used ZiPhone2.4GUI33 and because I had IPSFTool unlocked iPhone it is restore ressistant I had to do only Jailbreak and Activate with Ziphone. So I click on THAT button(in info was stated "This will only JB and AC yout iPhone..blah blah...)it started working, BUT it started doing unlock to! I waited 5 min,iPhone restarted and I was on Activate screen with signal of my SIM! :mad:
So it did unlock my phone, i didnt wont to be baseband unlocked just IPSFTool unlocked, so i decide to restore one more time and use Ziphone 2.2 to JB and AC, and I did, this time JB and AC went fine, BUT again I had signal, without signal.app. So I dont know how is that possible, Ziphone unlock isnt restore ressistan, so after restore I shouldnt have signal, on other hand if I remain IPSFTool unlocked HOW the HELL i get signal without Signal.app, I really dont get it! :confused: Now I dont know how(method) is my iPhone 1.1.3/04.03.13_G UNLOCKED?


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Chuck Malone: We are all adopted as members of Christ's church
Chuck Malone
Days to honor mothers leave in its wake the all-to- familiar tears and emotions that had surfaced over the past 10 years of my daughter-in-law's marriage to our son. Unable to bear children of her own, this compassionate and loving daughter courageously accepted well-meaning attempts at church to include "all" women in their praises for motherhood whether or not they had actually given birth.
Although she was helping to raise our son's daughter from a previous marriage, and loved her dearly — those god-given instincts for childbirth were not totally satisfied.
They had bonded almost instantly, stepdaughter and stepmother; but not without the usual challenges that often come when a birth mother or father is absent from a family unit. They were a very happy family, but deep down the feeling persisted that they were not complete.
"It was almost like waking from a dream," my daughter-in-law said as she related the feelings of receiving a call from LDS Social Services to let her know of a 1-year-old boy currently living in a foster home and soon to be available for adoption.
Of course they had pursued adoption, but after waiting almost four years without even so much of a nibble, it seemed very likely that dreams of more children would turn out to be just that — dreams!
Often, when reality strikes and removes you from a dream state, it is hard to focus, to comprehend what is being said. You hear the words, but they don't resonate. It has been too long without even a glimmer of hope to hang onto; it was a dream that had not come true. There would be no fairytale ending here.
Yet, as the words grew louder, clearer, and their meaning began to sink in there was almost a feeling of dread, that this too was only a dream; one that would end just like all the others.
"I said, there is the possibility of adopting a 1-year-old boy, are you still interested?" persisted the caller on the other end of the line.
The events following that "dream shaking" phone call have become only too real and too wonderful. Not only were they able to gain custody and then formally adopt this miracle gift, his birth mother was again pregnant and within two months of gaining custody of one child, his newborn brother was placed into our daughter in laws arms, right from the womb of another.
Several months have passed since the arrival of these two precious boys into the heart of our family. They will likely never know fully the love they have brought into our lives, or being an answer to prayers offered by so many for such a long time. Unlike the legal aspects of adoption, a calculated process filled with roller-coaster emotional highs and lows, it took no time at all for these new additions to assume their stately role as the newest members of the "Malone Zone," as we affectionately refer to our family unit, doted over by aunts and uncles, cousins, and close friends each offering their support, love, and acceptance.
A hint of coolness in the morning air brought hope that fall was just around the corner, as my wife and I made our way up the steps to the entrance of the Mesa Arizona Temple. I gazed up at this beautiful building and reflected back many years ago as a member of another Christian faith and recalled how my thoughts were confused about what happens when this life is over. I found the concept that life and relationships and families "just end," at death, to be hard to swallow. When I learned from The Church of Jesus Christ of Latter-day Saints that both the Bible and newly revealed scripture contained in the Book of Mormon, Doctrine and Covenants and Pearl of Great Price, taught of a life after death where families could be reunited for eternity, I was both relieved and excited.
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text:
Gateway Canyons expansion approved
The Mesa County Commission on Tuesday approved an expansion of Gateway Canyons Resort, adding 42 acres that will be used primarily for employee housing and parking and resort support…
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This article and other exclusive local content now require a subscription. (Learn More)


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Homepage > Electronics > Speakers >
Pyle Tower Speaker with iPod® Connection- Model #: PHST90IBK
Plug in your MP3 player directly to this speaker for instant playback! LCD screen displays FM radio and MP3 function. This powerful tower speaker is an all-in-one device that fits everyone's needs and budget. LCD display allows you to easily navigate between functions such as the built-in FM radio, iPod®* connection and alarm clock. The iPod® dock charges and can be controlled through the remote control. 2.1-Channel amplifier output with 150 watts of power per channel for a total peak power of a whopping 300 watts. Dual 3.5" tweeters, 3.5" mid-range drivers and an 8" subwoofer. Dimensions: 17 5/16"W x 40 3/16"H x 5 7/16"D. Includes remote control. *iPod and iPhone are registered trademarks of Apple Inc.
Sorry, expedited shipping is not available.
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room rates vary by date. Look for dates with $ for the lowest prices.
Room rates vary by date. Look for dates with $ for the lowest prices.
Capilano Suspension Bridge is one of the most popular tourist attractions in Vancouver, British Columbia. The reason is simple, there are so many things to do and see! Just minutes from the bustle of downtown Vancouver, Capilano Suspension Bridge offers a unique mix of adventure, history and culture making this Vancouver tourist attraction a complete British Columbia experience and an essential on your list of things to do in Vancouver, BC.
3735 Capilano Road
Vancouver, British Columbia V7R 4J1
Toll-Free 1-877-985-7474
There are lots of places where you can book a Delta Hotels and Resorts rate on the web, but you'll always find our BEST rate right here on Deltahotels.com.
We even guarantee it. Find a better Delta Hotels and Resorts rate anywhere other than at Deltahotels.com, and we'll not only match it we'll give you a 10% discount too.
Here's how it works: Book your reservation on Deltahotels.com. If you are able to find a better Deltahotels.com rate on any other website, simply call 1-877-443-4860 and we will honour our best rate guarantee. There's no need to book the better rate, because once confirmed, we're going to give you that rate anyway plus discount it by 10%. As with all great things, certain terms & conditions may apply.