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Combat 2012 52 Caliber -3 Adult Baseball Bat (BBCOR)
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100% composite single wall construction with a low swing weight. SST technology allows for largest sweet spot available under BBCOR standards. Bat is very durable and feels great. NCAA certified. Allowed for play in BFHS.
Bat Specifications
Drop: -3 Adult Bat
Certification: BBCOR
Barrel: 2 5/8"
Available Sizes: 34in 31oz
Reviewed by 1 customer
- Good Grip
- Great Pop
- Large Sweet Spot
- Well Balanced
Best Uses
- Baseball
- Games
- Homeruns
- Practice
Comments about Combat 2012 52 Caliber -3 Adult Baseball Bat (BBCOR):
first time hitting live with this bat hit a shot now my whole team uses my bat just all around awesome and worth the price.
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Baseball Bat Sizing Chart
Bat sizing charts:
Softball Bat Sizing
To find the correct bat length for your softball-playing daughter, have her stand straight up with her arms to the side. Place a ruler to her side with the start of the ruler (the "0" mark) on the ground. Read the measurement at the end of her wrist, just where the hand meets the forearm. As a general rule, this measurement indicates the perfect bat length for her.
Another sizing method for Baseball and Softball
Another great means for determining bat size is what we'll call the wingspan method. Have your son or daughter stand up tall with their arms straight out (arms should be parallel to the ground as if they were trying to mimic an airplane). Measure from the very center of their chest out to the tip of their fingers. That measurement will give you the ideal bat length.
It's always best to try to size using a variety of methods to come up with their ideal. For youth which are still growing, we recommend that you go with the longest length obtained through the various sizing methods. We often use the break of the wrist method (described in the softball bat sizing above) along with this method and use the longer of the two.
Baseball Bat Videos
Baseball Express Videos - Baseball Bat Buying Tips
Team Express and all its brands are authorized bat dealers. All bat purchases will come with a valid sales receipt, and we can provide a copy of a sales receipt at any time to the original purchaser.
Combat Bats: 1-866-266-2287


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10 Healthy, Kid-Friendly Finger Foods
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- Annabel Karmel
Welsh "Rabbits"
Welsh rarebit is a slightly enriched version of cheese toast -- children will probably enjoy this version of "rabbit."
- Annabel Karmel
Prosciutto and Taleggio Panini
Hot dog buns are just right for baby panini, and the deliciously creamy Taleggio cheese in this filling melts beautifully. You could use fontina or mozzarella instead.
"Traffic Light" Fruit Skewers with Creamy Caramel Dip
The red, yellow, and green of these fruits make for an attractive presentation that will appeal to children, but you can use any combination of fruits that your child particularly enjoys.
- Annabel Karmel
Mini Bacon and Egg Tarts
Kids tend to love things with bacon, and these mini tarts -- manageable for small hands -- are no exception. Serve them warm with salad and also cold for lunch boxes or picnics.
- Annabel Karmel
Veggie Bites and Burgers
These tasty veggie bites or burgers are a good way to encourage children to eat more vegetables, as here the veggies are mashed up -- and not being visable, they can't be picked out.
Tortilla Pizza Margherita
Flour tortillas make an ideal "instant" base -- turning deliciously crisp in the oven. They are perfect for smaller children, who find the slimmer base easier to eat. Sometimes the air bubbles in the tortilla puff up a bit as the pizza bakes -- but they deflate as soon as it comes out of the oven, so don't panic! You can use your favorite tomato sauce recipe or store-bought sauce.
Italian-Style Mini Meatballs
These are perfect for small mouths. You could substitute ground chicken for either the veal or pork, or use just one type of ground meat.
Yogurt, Orange, and Lemon Mini Cupcakes
These cute cupcakes are manageable mini mouthfuls for little ones. Adding some yogurt and citrus fruit keeps them lovely and moist and gives them a deliciously refreshing flavor. They would be great for birthday parties.
- Annabel Karmel
Grilled Vegetable Skewers
Marinating the vegetables in a balsamic vinaigrette helps to accentuate their natural sweetness and can make them more appealing to kids. The vegetables are delicious warm, and leftovers are yummy added to tomato pasta sauces or to salads.
Krispie Fish "Fingers" with Lemon Mayo Dip
Rice Krispies make a tasty coating for fish, and these finger-sized snacks cook quickly and can be easily cooked from frozen. (Another good coating: crushed cornflakes.)

subset: commoncrawl


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FOUND Boston Bull Terrier, female, please identify. Found on Goosegap Rd & Dallas. (509) 438-9165More info Email a friend
Missing since 4/15/14. 10 year-old Siamese mix. Last seen at S. union and 21st in Kennewick. Has distinctive facial markings. Not wearing collar. Has chip. REWARD.More info Email a friend
Lost dog near 3rd & Union on 4/15 black & brown, approx 45 lb, collar, has medical issues. Please dont grab, he's in pain. If found please call (509)947-2605More info Email a friend


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Chris represents employers, plans, HMOs and insurers in ERISA and other employee benefits litigation and represents hospitals, physicians and managed care organizations in healthcare matters. He has handled numerous class actions, multi-district litigation cases, and other complex litigation. Many of the ERISA breach of fiduciary duty claims have involved business or stock valuations and ESOPs or other retirement plans. Chris also advises clients on matters related to ERISA, COBRA, HIPAA and other similar laws.
Specific matters in which Chris was lead or co-lead counsel include the following:


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The Mayan Secrets
Clive Cussler - Author
Thomas Perry - Author
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The outstanding new novel from the #1 New York Times–bestselling grand master of adventure.
Husband-and-wife team Sam and Remi Fargo are in Mexico, when they come upon a remarkable discovery—the skeleton of a man clutching an ancient sealed pot, and within the pot, a Mayan book, larger than anyone has ever seen. The book contains astonishing information about the Mayans, about their cities, and about mankind itself. The secrets are so powerful that some people would do anything to possess them—as the Fargos are about to find out.
Before their adventure is done, many men and women will die for that book—and Sam and Remi may just be among them.
Off Isla Guadaloupe, Mexico: the present
Thousands of silvery fish swam past Sam and Remi Fargo, gleaming, turning this way and that in unison, as though they were all controlled by one mind. The water was clear and warm, and Sam and Remi could see far beyond the steel bars of their cage.
Sam held a three-foot aluminum shaft with a small, sharp barb on the end. It was a tool for the application of tags, and in the weeks since he and Remi had been on this voyage, he'd become adept at using it. He looked at her, and then ahead again, staring into the distance.
As they watched, a darker spot seemed to form itself at the limit of their sight, as though the tiny particles held in the water were coming together to form a solid shape. It was a shark. And as Sam and Remi had known he would, he turned toward them. He came at an angle, drawn, perhaps, by the dense schools of fish that had gathered near the steel shark cage and flitted in and out between the bars. But there was no question the shark was aware of Sam and Remi.
The Fargos were experienced divers, and they were both used to the idea that it was not possible to go into the ocean anywhere in the world without having a shark notice their presence. They had seen many sharks over the years, usually small blues that came close to investigate the wet-suited newcomers, diving near the kelp beds not far from their home in San Diego, reject them as prey, and swim off. This shark embodied the other possibility—the nightmare predator, always swimming forward to keep the water moving through its gills, equipped with sight, smell, hearing, a network of nerves running along its body that felt even small vibrations in the water, and the ability to sense minute electrical discharges from the muscle contractions of its victims.
The shark's large tail gave a series of lazy undulations, and it moved toward them. As its outline became easier to see in the clear water, the shark seemed to grow. In the distance it had seemed large, but now, as it approached them, Sam realized that he had observed it much farther away. The closer it grew, it became immense. It was exactly what he and Remi had come to find—great whites that were over twenty feet long.
The shark swam through a school of fish that separated into two swirling swarms, then reunited into a school again, but the shark paid no attention to them. Its tail gave another undulation, and it glided ahead. The shark, its nose a flattish, pointed protuberance that seemed about four feet wide, moved through the water toward them, then turned again. The shark's body swung past the steel cage where Sam and Remi were hanging , so close that they could have reached out and touched it. The body was thick, and the pointed dorsal fin above it looked as tall as a man.
The shark didn't leave. It passed by them again. Sam and Remi remained motionless inside their cage. Even after many dives near the island, Sam found that during these long minutes he became conscious of the steel bars that had been welded into the cage. Were they solid? They had seemed to be when the cage had been lifted into the water by the crane. The welds, he now could see, looked short and hasty—maybe unreliable. The welder couldn't possibly have imagined the size and power of the creature just now passing by.
This animal was at Guadaloupe Island to find elephant seals and tuna, and Sam and Remi didn't look much like either. In their black wet suits, though, they looked a bit more like California sea lions, which could make them seem very tasty to a great white. Then, as abruptly as it had appeared, the shark gave a few twitches of its tail and glided away from the cage. For a few seconds, Sam felt intense disappointment. Considering their size and ferocity, great whites were sometimes surprisingly cautious. Had Sam missed his only chance to get this giant on record?
Then, without warning, the shark wheeled about, flicked its tail four or five times, and barreled into the broad side of the steel cage, its huge mouth gaping, revealing the rows of triangular teeth. Sam and Remi clung to the bars on the opposite side of the cage while the shark shook the forward part of its body, working to get its jaws around the cage but unable to accomplish it.
As the shark pushed the cage forward, the cage tilted, and Sam saw his chance. He jabbed the aluminum shaft into the skin at the base of the tall dorsal fin and immediately withdrew it, pulling it back inside the cage. The shark seemed not to have felt it or noticed. The barb was set, and the bright yellow shark tag, with its six-digit number, trailed from the base of the fin, looking tiny on the enormous fish.
The shark swam below the cage, and Sam and Remi waited. They half expected him to turn around, build up even greater speed, and ram the cage again, this time snapping the careless welds and breaking open the cage and spilling them out in front of his big, toothy mouth. But he continued about his business, farther and farther away, until he was gone. Sam reached up and tugged on the signal rope three times, then three more times. Somewhere in the other world above them there was the vibration of a motor, and the cage jerked, then began to rise.
They came up out of the water, lifted entirely up into the air in the bright sunlight, and swung onto the deck of the yacht. Remi took off her mask and mouthpiece, and said to Sam, "So what do you think it was—that we didn't look appetizing enough for a second try?"
"Don't worry," he said. "You look scrumptious. I've been practicing looking indigestible to prepare for this."
"My hero."
He pulled back the hood of his wet suit, smiling. "That was amazing."
"Thanks to you, I'll never run out of subjects for nightmares." She kissed his cheek as they stepped from the cage and walked toward their cabin to change out of their suits.
A few minutes later, Sam and Remi stood on the foredeck of the chartered seventy-eight-foot Marlow Explorer. It was a modern luxury yacht that could do twenty-four knots wide open, but, in the two weeks they'd been aboard, Captain Juan Sandoval never had the need to open up the twin Caterpillar C30 diesels. They were not in a hurry, crossing stretches of ocean to look for promising spots for finding great white sharks, occasionally putting into pleasant Mexican ports to refuel or buy provisions. The yacht was a bigger vessel than Sam and Remi needed. It had three full staterooms with their own baths, as well as separate quarters for the three-man crew. Captain Sandoval, mate Miguel Colera, and cook George Morales were all from Acapulco, which was the charter boat's home port. Sam and Remi had chartered the boat to take them to Isla Guadaloupe, about one hundred sixty miles off the coast of Baja California, because it was a well-known spot to see large sharks.
They had volunteered to participate in a marine biology study run by the University of California at Santa Barbara to learn more about the movements and habits of great white sharks. The work of tagging them had been going on for years, but it had met with only limited success because most sharks that had been tagged were never seen again. Keeping track of individual great whites presented many difficulties. They were reputed to travel vast distances, they were very difficult to capture, and they were dangerous. But Isla Guadaloupe seemed to offer a special chance. It was a place where very large, mature great whites reliably appeared year after year. And if members of an expedition were willing to get in the water inside a shark cage, it might be possible to tag them without attempting a capture. Sam used his satellite phone to report the tag number and description of today's shark.
As the boat moved along easily on the open water toward Baja California, Remi let the wind blow through her long auburn hair to dry it. Sam leaned close to her. "Still having fun?"
"Sure," she said. "We always have fun together."
"That's not what you were thinking. Something's bothering you."
"To tell you the truth, I was thinking about our house," she said.
"Sorry," he said. "I thought spending some time away on a research project would help the time go faster. I figured you were getting tired of the repairs and remodeling."
A few months ago, they had returned from the excavation of hoards of plunder hidden in crypts across Europe by the Huns during the fifth century. Three rival treasure seekers either believed that the Fargos had taken some of the valuable artifacts home with them or they simply wanted to take revenge on the Fargos for beating them to the treasure. They had mounted an armed attack on the Fargos' four-story house on Goldfish Point in La Jolla and battered it to pieces. Since then, the Fargos had been overseeing the repairs and rebuilding.
"I was tired of it," she said. "Contractors were driving me nuts. First, you have to go with them to the plumbing showroom to pick out exactly the fixtures you want. Then you need a meeting to hear that they've stopped manufacturing that model and you have to pick out another one. Then—"
"I know," he said, and threw up his hands.
"I hate the repairs, but I miss our dog."
"Zoltán's fine. Selma is treating him like king of the pack." He paused. "When we started this trip over a month ago, they were hoping we'd be able to tag ten sharks. That big guy we just got is number fifteen. I guess it's time to hang up our tagger and head back."
Remi pulled away a little so she could look into his eyes. "Don't get me wrong. I love the ocean, and I love you. And who wouldn't like to travel around on a state-of-the-art yacht, going from one gorgeous spot to another?"
"But we've been away for a long time."
"Maybe you're right. We've accomplished more than we set out to do, and maybe it's time to go home, get our house finished, and start on a new project."
Remi shook her head. "I didn't mean right this minute. We're heading for Baja already, and we'll reach land at San Ignacio Lagoon. I've always wanted to see where the gray whales go to mate and calf."
"Maybe after that we can keep going straight to Acapulco and get on a plane."
"Maybe," she said. "Let's talk about it then."
After another day, they anchored in San Ignacio Lagoon, then launched the plastic ocean kayaks. Remi and Sam climbed down into them, George Morales tossed their two-bladed paddles down, and they glided into the lagoon. It wasn't long before the first of the gray whales rose to the surface before them, spouted water and steamy spray from double blowholes, and then made a rolling dive downward, its tail working to leave a roiling, bubbly trail on the surface. They were silent for a few seconds—an animal the size of a city bus had risen in front of them and sunk again, leaving their little, orange plastic kayaks alone on the lagoon.
The Fargos spent rest of that day and the following out in their kayaks. Whenever they met a gray whale, it would come close to them, apparently curious. Sam and Remi petted each whale on its head and back and then watched it go.
In the evening, the Fargos would sit at the table on the rear deck of the yacht with the crew and share a dinner of fresh-caught fish or Mexican delicacies brought from a restaurant in the small town of San Ignacio. They would stay out until long after dark, talking about the sea and its creatures, about their lives and their friends and families, as the night sky filled with brightening stars. After Sam and Remi retired to their cabin to sleep, they could sometimes still hear the sound of the whales spouting in the darkness.
Next, they moved south along the coast, making for Acapulco. On arrival, they called Selma Wondrash, their chief researcher. They had given her and the young couple who worked under her, Pete Jeffcoat and Wendy Corden, the month off, but Selma had insisted on staying in La Jolla and supervising the construction while they were away.
Selma answered, "Hi, Remi. Zoltán is just fine."
"It's both of us," said Sam. "Glad to hear that. And how's the construction going?"
"Just remember, the cathedral at Chartres took a few hundred years to build."
"I hope you're joking," said Remi.
"I am. There's not a single piece of woodwork left with a bullet hole in it. The lower two floors are pretty much finished, and everything works. There's still a bit of painting they're finishing up on the third floor, but your suite on the fourth floor still needs at least two weeks of work. You know what that means."
"That there will finally be enough closet space for my shoes?" Remi said.
"Yes," Sam said. "And two weeks means four weeks in contractor language."
"I love working for a pessimist. When anything goes right, you're so surprised. Where are you, by the way?"
Sam said, "We're through tagging sharks. We're in Acapulco."
"Is everything still okay?"
"It's lovely," said Remi. "Fresh fish, chicken mole, dancing under the stars, et cetera. It beats being shark bait. But we're thinking of coming home soon."
"Just let me know. The jet and crew will be waiting to bring you home. I'll pick you up at the Orange County airport."
"Thanks, Selma," said Remi. "We'll let you know. It's time to have some more fun. Our dinner reservation is in ten minutes. Call if you need us."
"Of course I will. Good-bye."
They were staying in one of the two towers at the hotel, and that night, just after they got into bed, they felt a brief tremor. The building seemed to rock for a few seconds, and they heard a faint rattling, but nothing more. Remi turned over and held on to Sam, then whispered, "Another reason I love you is that you take me to hotels that have been remodeled to stand up to earthquakes."
"It's not a trait women usually list for the guy of their dreams, but I'll take credit for it."
The next day they checked out of the hotel and returned to the yacht. As soon as they reached the dock, they sensed something had changed. Captain Juan was up in the bridge listening to a Spanish-language radio station with the volume up so loud that they could hear it as soon as they were out of the taxi. George was standing at the rail watching them approach, his face a wide-eyed mask of worry. As soon as they stepped aboard, Sam heard the words "sismo temblor" and "volcán."
"What is it?" asked Sam. "Another earthquake?"
"It just came five or ten minutes ago. Juan might know more."
Sam, Remi, and George all climbed to the bridge and joined Captain Juan. When he saw them, he said, "It hit down the coast in Tapachula, in Chiapas. Right near the border with Guatemala."
"How bad?" asked Remi.
"Bad," he said. "They're saying eight-point-three, eight-point-five. Since then, there's smoke coming from Tacaná, the volcano north of the city. The roads are all closed by landslides for a long distance. People are hurt, maybe some killed, but they don't know how many." He shook his head. "I wish we could do something."
Sam looked at Remi and she nodded. "We've got to make a phone call. Start getting the boat ready to move. Anything you haven't done since we put in here, get it done now."
Sam took out his satellite phone and went out to the foredeck. He dialed. "Selma?"
"Hi, Sam," she said. "Coming home so soon?"
"No, there's trouble. There's been a major earthquake in Tapachula, down the coast from here. They need help and the roads to the city are blocked—maybe the whole area. I don't know what sort of airport they have in Tapachula, but I'd like you to call Doc Evans. Ask him to order a standard disaster medical package to be flown in to whatever hospital there is standing—whatever they'll need after a big quake. Tell him it's our treat. Get him a bank credit for a hundred thousand dollars. Can you do that?"
"Yes. If I can't reach him, I'll get my own doctor to authorize it. The airport is a different issue, but I'll find out if they can fly it in or if they have to drop it."
"We're going to head south as soon as we can get loaded. "
"I'll stay in touch." She hung up.
Sam hurried back to the bridge to talk to Captain Juan. He said, "We seem to be in a position to do something more important than tagging fish."
"What do you mean?"
"The roads to Tapachula are out, right?"
"That's what they say on the radio. They said it could take months to clear them."
"Since we put in here, you've taken a lot of food and water on board already and filled the fuel tanks, right? I'd like to load up this boat with as much as we can carry and head down there. We can probably be there in a day or two."
"Well, yes," he said. "A little more, maybe. But the company that owns the boat won't pay for a trip like that or for the supplies. They can't afford it."
"We can," said Remi. "And we're here. So let's go buy the supplies."
Sam, Remi, Captain Juan, George, and Miguel went to work. Sam rented a large van, and they all went through Acapulco together, buying bottled water, canned food, blankets and sleeping bags, professional-level first aid kits, and basic medical supplies. They loaded their purchases onto the yacht and went out for more. They bought cans of gasoline, fifteen auxiliary generators, flashlights and batteries, radios, tents, clothing of all sizes. When they had put as much as they could into the living quarters, the hold, the forecastle, and even the bridge, they crammed the decks with large containers of water, gasoline, and food and lashed them to the rails so they wouldn't shift in rough seas.
While they were finishing the loading, Remi set George and Miguel to calling Acapulco's hospitals to see if there were supplies and prescription medications that would be in demand in Tapachula. The hospitals sent packages of prescription painkillers and antibiotics, splints and braces for broken bones. One hospital had three emergency room doctors who wondered if they could get a ride to Tapachula on the Fargos' chartered yacht.
The doctors arrived in midafternoon with their own supply of medicines and equipment for the voyage. Two of them, Dr. Garza and Dr. Talamantes, were young women who worked in the emergency room, and Dr. Martinez was a surgeon in his sixties. They immediately stowed their kits and helped Sam, Remi, and the crew bring the final vanload to the dock and onto the deck, then settled into the two unoccupied cabins belowdecks.
At four in the afternoon, Sam gave the order, and the yacht left the harbor to begin the five-hundred-ten-mile voyage by sea. Captain Juan worked the engines up to full speed and kept them there hour after hour, making for the disaster zone on a straight course that stayed well out in the deep water. The three crewmen and Sam and Remi each stood watches at the helm. When they weren't sleeping or helping with boat chores, they worked under the supervision of the doctors to divide some of the medical supplies into kits that could be delivered to small clinics, emergency rooms, and individual doctors.
It was when they were moving back within sight of shore the next evening that they knew they were approaching the area of destruction. They were only a mile offshore from a populated area, but they could see no lights. Sam went to the helm and checked the charts. "Where are we?"
"Salina Cruz," said Miguel. "It's a good-sized town, but I don't see any lights."
"Can we go in a little so we can see better?"
"There are beaches, but there are also sandbars. We're heavily loaded, so we have to be careful."
"All right," said Sam. "Go in as close as you can and drop anchor. We'll take a party onshore with the lifeboat, see what we can do, and then come back."
"All right." Miguel moved in as close to shore as he dared and then dropped anchor. In a few minutes, as Sam, Remi, and George were preparing the boat, Dr. Talamantes came up on deck. She watched Sam and George lift one of the generators into the boat and then some gasoline to run it. She said, "Be sure to save some space for me and my bag. The rest should be food and water."
Sam said, "We may need to make a few trips, but that's a good way to start."
They lowered the boat off the stern, and Remi, Sam, Dr. Talamantes, and Miguel climbed aboard. Miguel started the outboard motor, and approached the beach at an angle. When they reached the surf line, he turned off the motor and cocked it up to get the propeller out of the water. The boat glided in, was given one final push by a wave, and struck the sand.
Sam and Remi jumped out of the bow and dragged the boat a few feet up on the beach. Dr. Talamantes and Miguel then climbed out, and all four hauled the boat up farther. Miguel tossed the anchor out onto the beach in case the incoming tide reached it.
They began to unload the boat, and people ran down to the beach to help them. Miguel and Dr. Talamantes spoke to them in Spanish, and Remi translated for Sam.
"They've got some people with minor to moderate injuries," said Dr. Talamantes. "They're in the school a couple of blocks up there. I'll go take a look at them and be back." She took a flashlight and her medical kit and hurried up the road with two local women.
The others finished unloading the cases of bottled water, and Miguel spoke with a man for a minute, then said, "This man works for the local medical clinic and he wonders what we're going to do with the generator."
"That's as good a place as any to start," said Sam. He looked around and saw that someone had brought a child's red wagon from the street above. They loaded the generator onto the wagon and hauled it three blocks to the clinic in the center of town. Sam made the connections and got it running within a few minutes. The lights in the clinic came on, dimly at first and then a bit stronger, as the generator chugged away outside.
As they were getting the clinic opened and taking patients, Dr. Talamantes arrived. She said, "I've already seen quite a few people at the school. All minor stuff, fortunately. I heard you were getting things up and running here."
"Has anybody heard about what's going on nearer to the epicenter?"
"Tapachula is apparently a mess. A couple of boats have made it here, taking injured people out and looking for supplies they could take back."
"Then we'd better get another load of supplies to shore and then leave for Tapachula. Do you want to stay here while we go for another load?"
"Good idea," she said. "I can see a few patients while you're doing that."
"Miguel, you stay with Dr. Talamantes," said Sam. "George and Juan can help us reload the boat."
Sam and Remi hurried down to the beach where the lifeboat was hauled up. As Sam lifted the anchor, Remi stood by him. "Did you want a moonlight cruise for two or just want to show me what a good boatman you are?"
"A little of each," he said. "I also figured we could carry more supplies if we had fewer people."
They pushed the boat into the water, and Remi got in and sat in the bow, facing Sam. Sam turned the boat around into the waves, pushed off, and sat in the center seat to row. He rowed the boat through the first wave, then the second, took another hard stroke, shipped the oars, stepped to the transom, started the motor, and shifted to forward. The boat knifed through the next wave, rose over the one after that, and then moved offshore.
Sam could still see the yacht anchored in deeper water outside the surf, but, as he watched, he could see something had changed. There was the silhouette of another boat, a small cabin cruiser, pulled up close to their yacht and tied off to the side. He counted four men on the bridge and two more on the rear deck. As the lifeboat came closer to the yacht, he saw one of the strangers go to the steps and disappear belowdecks where the cabins were.
Sam cut the outboard motor, and, in the silence, Remi said, "What's wrong?"
"Turn around and look at the yacht," he said. "We've got visitors. I'd rather approach quietly until I'm sure they're friendly. Watch them while I row."
Sam moved to the center seat again while Remi sat in the bow and watched. They were still a few hundred feet from the yacht and its new companion. When Sam was a hundred fifty feet away, he circled the yacht, came in behind it, and tied onto the starboard stern cleat, the side away from the small cruiser. He whispered, "I guess we'd better make sure it's safe before we announce ourselves."
Sam and Remi stood on the seats and listened. They could hear a lot of shouting in Spanish. The words were vague even to Remi, but the tone was angry. Sam pulled himself up on the ladder at the rear of the yacht so he could see. After a few seconds, he ducked back down. "There are three men with Juan on the bridge. George is tied up and gagged on the floor. One of the men just punched Juan. I think they're trying to make him drive off with the yacht."
"What do you want to do?"
"See what you can find in the lifeboat's safety kit. I'll look in the emergency locker on the yacht's rear deck." He began to climb the ladder as Remi opened the kit in the bow.
She whispered to him, "Look. A Very pistol." She held it up. It was a vintage flare gun made of metal, not plastic. She brought out a plastic packet of flares, opened it, broke the gun apart, loaded one flare and put the others in her jacket pocket.
Sam whispered, "A good start. Let's see what I can find up here."
He silently stepped onto the rear deck, made his way to the sheltered spot below the steps to the bridge, opened the built-in steel chest, set aside a few life preservers, and found a second Very pistol. He loaded it, found a large folding knife inside the first aid kit, and pocketed it.
Remi appeared at his elbow and pointed up the steps to the bridge. "Shall we?"
Sam nodded, and they climbed the steps. Remi crouched just below the level of the bridge on the right side and Sam crouched on the left. They listened, watching the shadows on the ceiling of the bridge caused by the instrument panel's lights. One of the men hit Captain Juan and he fell to the floor beside the bound George.
Sam stood and charged onto the bridge. Sam aimed his Very pistol at the apparent leader, who had just struck Juan. He said quietly, "Drop your gun."
The man smirked. "That's a flare pistol."
"So is this," Remi said from behind the other two men. One of them began to turn, possibly to bring his gun around toward Remi.
Sam spun the man in the direction he had been turning and pushed him through the doorway and out over the deck, where he fell and lay stunned. Sam fired his flare gun into the torso of the man beside Remi and Remi fired into the torso of the leader beside Sam.
The cabin filled with a sulfurous, choking cloud of smoke, but they could still see the blinding magenta sparks cascading out of the flares, starting the men's clothes on fire and burning the skin beneath. The man Sam had shot dropped his pistol and used both hands to try to slap out the fire as he hurried down the steps, fell on the deck, got up, and jumped overboard into the water. The leader tried to go down without falling, but Sam planted a foot in the small of the man's back and propelled him out over the rear deck. The man landed on the deck beside his unconscious friend and then got up and hurled himself overboard into the water.
Sam handed Remi the folding knife from the emergency kit. "Cut George loose." He grasped both railings of the steps from the bridge and slid to the deck.
Sam glanced up and saw Remi kneeling at the entrance to the bridge, holding one of the pistols the burning men had abandoned. Sam knelt and picked up the pistol dropped by the unconscious man lying on the deck and stood beside the steps that led below to the cabins. He called down, "Come up out of there. Come on. All hands on deck." As he spoke, he was stepping out of his shoes. He moved barefoot to the upper side of the hatch behind the staircase. A man came up the steps, looking away from Sam. He had a pistol in one hand and Remi's computer in the other.
"Drop the gun but not the computer," Sam said. "Set it down gently."
"Why should I do anything you say?"
"Because I have your friend's gun aimed at the back of your head."
The man realized that the voice had been coming from behind him and slowly raised his hands to set the computer and the gun on the deck. Then he turned his head and saw one of his companions lying there.
Sam said, "Your other friends went for a swim. What are you doing on this boat?"
The man shrugged. "We knew any boat coming here would be carrying supplies and equipment because of the earthquake. Why else would anyone come now?"
"You were going to take food and medical supplies from people who need it?"
"We need it too," said the man.
"What do you need it for?"
"To sell it and make some money. People will pay a lot for those things after an earthquake. Farther down the coast, they'll pay even more. Food and water are getting scarce. The roads are out, and the power is off, so things in the refrigerators are rotting."
Sam said, "Well, you're not going to get anything from us."
The man shrugged, and said, "Maybe you're right, but maybe I am." He leaned back against the rail and folded his arms.
On the steps up from the cabins, there was new activity. The next person to appear was Dr. Martinez. He held both hands above his head. After him came Dr. Garza, with her hands held the same way. Then there was a young Mexican man with an expensive haircut, fitted, expensive jeans, and a pair of cowboy boots that seemed out of place on a boat. He had one hand on Dr. Garza's shoulder and a pistol at the back of her head.
The young man said, "If you'll put down your gun, I won't shoot her."
"Be careful," said Sam. "Even hearing you say that makes my wife irritated."
Remi was at the top of the steps on the bridge, aiming at the young man's head.
The man leaning against the rail glanced at her unimpressed, and said, "Take his gun."
The man lying on the deck got up and rushed toward Sam. Sam fired a round through the man's foot and the man fell to the deck and rocked from side to side, wincing and moaning and holding his foot.
As the young man in the expensive jeans moved his gun away from Dr. Garza's head to aim at Sam, Remi called from above him, "Last chance to drop it."
Sam said, "She's a pistol champion. Do you understand? She can put a bullet through the pupil of your eye if she wants to."
The man looked up at Remi and saw her sighting down the barrel of the pistol she held with a steady two-handed grip. He considered for a moment, then set his pistol on the deck beside him, as Dr. Garza hurried up onto the deck.
"Now, up with your friends," Remi said. The man climbed to the deck and joined his two colleagues.
"All right," Sam called out. "Now, all of you, into the water."
The man at the rail said, "But—"
"Alive or dead, you're all going to get wet," said Sam.
The man translated for his companions. The two uninjured men helped their colleague over the rail, then jumped in after him.
When Sam heard the final splash, he stepped to the stern of the yacht, picked up a can of gasoline, walked to the cleat where the small cruiser was tied, poured gasoline on its deck, then untied the boat and pushed it away from the anchored yacht. The five men swam toward it. When the boat had drifted thirty feet away from the yacht, Sam took out the Very pistol, fired a flare onto the cruiser's deck, and watched the bright orange flames roar to life. There was a smattering of applause from those left on the yacht.
He walked to the foot of the steps to the bridge. "Juan!"
"Yes, Sam?"
"You and George feel healthy enough to work?"
"Then start the engines, raise the anchor, and get us to that dock over there. Let's pick up Miguel and Dr. Talamantes and get out of here."
Praise for The Mayan Secrets
"After the exciting ride that was The Tombs, this new book is a clear indication that the Fargo series will provide fine entertainment for adventure fans."—Booklist
Praise for The Tombs
"Sami and Remi Fargo prove they can wield automatic weapons as well as they can metal detectors in the fun fourth Fargo novel. This adventure series stands as one of the crown jewels in the Cussler empire."—Publishers Weekly
"The fourth Fargo adventure is the best of the series so far. Danger abounds, of course, but it's the characters who sell the story. Sami and Remi Fargo, the husband and wife treasure hunters and globe-trotting adventurers, are likable and gutsy. The story moves at a brisk clip, leaping from location to location, with an assortment of colorful villains. This is one his fans won't want to miss."—Booklist
"Cussler and Perry take readers on a trip of discovery, thwarted politics, murder and comic relief. The Tombs is a real adventure filled with bits of personal interaction and intimacy. This latest installment should enhance the Fargo adventure series through good storytelling enriched with a rich historical overview."—Bookreporter.com
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Find a campground or rv park in Ensenada Mexico for your wilderness retreat and weekend getaway. Enjoy the outdoors and pitch a tent at one of our campsites, or park your motorhome at one of our RV parks in key>. Camping is great for family vacations, traveling on a budget, and getting back in touch with nature. Browse our campgrounds and plan your Ensenada Mexico camping trip today!
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Campgrounds & RV Parks Vicente Guerrero, Ensenada, Baja California, Mexico - Our r.v. park and restaurant has been serving tourist and local since 1970. we have most all the caravan co. stay with us. we are off the highway and not on the beach. our restaurant can seat 80 and banquet room 200. our r.v park has 100 spaces.
Bed & Breakfasts Huatulco, Mexico - With six guest rooms all with great ocean views and private terrazas Agua Azul la Villa offers a non-smoking, adult vacation destination in a tropical setting. The Villa is located in Huatulco, Oaxaca, Mexico`s premier eco-resort.
Hotels & Resorts Tlaquepaque, Mexico - A magic Place in a Charming village with the noble mission of making your stay, an encounter with the artcrafts and traditions of México. The personal attention of owners, takes a new dimension of quality and warmth.
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I don't know why the News forum was put on hold, but I'm going to try and revive it. The forum is now open for posts. I'll be posting news items here. Feel free to comment or post news of interest that you come across.
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Ryan and Sandra met on the set of their movie Murder by Numbers. Long before Bullock married Jesse James, she held the coveted girlfriend title for about a year.
Ryan seems to date girls and then send them off to someone else to marry. Blake and Ryan dated in 2010 before Blake found happily-ever-after with her new hubby, Ryan Reynolds.
Swoon! Ryan and Rach met on the set of 2004's The Notebook, about love lost and found, arguably one of Nicholas Sparks' best books. The two dated for around four years.
What a pair! Dennings is a bombshell and a funny one at that. Their relationship was never confirmed and never seemed to take off, but they went out a few times. Lucky girl.
While filming Ides of March in Cincinnati, Ohio, the two were spotted together on multiple occasions, including a super-cute date to the local aquarium. Before Ry, she married a prince!
Is anyone actually rooting for this relationship? According to the gossips, Eva and Ryan were friends for years. They decided to try dating while working on The Place Beyond the Pines.
Beware of the serial dater: John MayerTaylor Swift's boyfriend shuffleRyan Gosling: A photo gallery
celebrity dating ryan gosling valentine's day


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Jimmy Carr tickets
Upcoming shows
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Jimmy Carr tickets are available at Guardian tickets. We list tickets for all Jimmy Carr stand-up shows. See Jimmy Carr live at your chosen venue for the cheapest available price, even buy tickets for sold out Jimmy Carr shows, or Jimmy Carr tickets below face value. Guardian tickets will have details of all Jimmy Carr tour details, as soon as they have been announced. Here at Guardian tickets, we list tickets from only the most trusted vendors on the web. Whether buying Jimmy Carr tickets from the primary or secondary market, our aim is to provide users with a service ensuring they get the best deal possible when it comes to buying online. Get the best value Jimmy Carr tickets here at Guardian tickets.
Jimmy Carr
TV presenter and comedy show regular, Jimmy Carr is currently performing live stand up comedy in the UK. Jimmy Carr is famous for his deadpan delivery and controversial joke subjects. Buy and compare Jimmy Carr tickets now!
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John Bishop
Guardian tickets is the first place to come to when buying John Bishop tickets. Use our service to compare prices for any John Bishop live performance. We list tickets from all leading ticketing sites for all John Bishop tour dates or John...
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Russell Howard has been doing the rounds on the UK comedy circuit for some time now. Following a successful stint on Mock the Week, Russell Howard has become one of the most popular names in UK comedy.
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Man at LAX Has a Startling Resemblance to Eli Manning, and No Comment on Tim Tebow
With eerily similar fashion sense and the exact same haircut, this common man — at least in the sense that he doesn't play quarterback for the New York Giants or have one more Super Bowl ring than his famous older brother — doesn't exactly go out of his way to dispel TMZ's notion that he might be Eli Manning.
They even make the same face–if the paparazzi were confusing Eli Manning with whoever this guy is, this is precisely what Eli Manning would look like:
According to Grantland writer Katie Baker, this particular misidentification has long been anticipated:
Crying laughing. This is actually a good friend of mine so I knew it was only a matter of time #alleliallthetime http://t.co/6T3uAiMz5m
— katiebakes (@katiebakes) June 21, 2013
Since these interactions are inevitable, he should at least prepare a canned response to questions about Tim Tebow, because of course that's the first thing people would think to ask Eli Manning.


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Rep. Gabrielle Giffords, D-Ariz., resigns from Congress today to focus on recovering from an assassination attempt on her life last year.
On the House floor Wednesday morning, the day after her appearance at the president's State of the Union address in the same chamber, Arizona Democratic Rep. Gabrielle Giffords formally offered her resignation to Speaker John Boehner.
Walking with a limp and guided by her friend, Democratic Florida Rep. Debbie Wasserman Schultz, Giffords made her way to the well at the front of the chamber. Other members of the Arizona delegation surrounded her as Republican Arizona Rep. Jeff Flake held her hand.
A crying Wasserman Schultz applauded the strength of her colleague. "I am so proud of my friend," she said, placing on her hand on Giffords' back and wiping back tears. "It will always be one of the great treasures of my life to have met Gabby Giffords and to have served with her in this body," the Florida congresswoman added.
"Even though I know we won't see each other every day," she concluded, "We will be friends for life." The two then embraced, as Wasserman Schultz began to read Giffords' resignation letter.
"Even as I have worked to regain my speech, thank you for your faith in my ability to be your voice," said Giffords in her note. She vowed to focus on her recovery and to return, one day, to a life of public service.
"Everyday, I am working hard. I will recover and will return, and we will work together again, for Arizona and for all Americans," she pledged.
Read her resignation letter here (.pdf)
Assisted by Wasserman Schultz, Giffords climbed up to the speaker's perch and delivered the letter herself. An emotional chamber gave her a standing ovation.
Earlier, House Minority Leader Nancy Pelosi said in tribute, "God gave her a very special mission. He gave it to Gabby Giffords because He knew she could carry that burden because he had blessed her with so many, many gifts and a very loving family to make her the person that she is."
Saul Loeb / AP
President Barack Obama embraces retiring Rep. Gabrielle Giffords, D-Ariz., on Jan. 24, 2012.
Her husband, retired Navy Capt. Mark Kelly, watched Schultz read his wife's resignation letter, his hands covering his face at moments. Her mother, Gloria, sat next to him in the gallery.
Before resigning, Giffords voted in favor of a bill which she introduced shortly before being shot last January. It passed unanimously, 408-0.
Giffords was shot in the head during a constituent event in January 2011. Six people were killed and 13, including Giffords, were injured.
Saul Loeb / EPA
A look at the Arizona lawmaker's rise to prominence — from high school to Capitol Hill.


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The President's Page - Staff
Liz Shelby, Chief of Staff and Director of Government Relations, has been employed with Southern Oregon University for nearly 18 years. She served as the director of the School of Business Small Business Development Center for 14 years. Three years ago Liz accepted a position in the President's office, combining her government relations work with responsibilities as a member of the President's Cabinet. Before employment with the university, Liz worked with the Chamber of Medford/Jackson County and Southern Oregon Regional Economic Development Inc., as the Executive Director for Economic Development. Liz holds an MBA from SOU and is active in the community, serving on several boards.


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By: Megan email@example.com
Pope Benedict XVI stunned the Roman Catholic world Monday announcing he was stepping down in Latin during a meeting of Vatican cardinals.
The 85-year-old pontiff cited age and declining health for his reasons. He said "both strength of mind and body" are needed to lead the 1 billion-member church. Benedict is the first pope to resign in 600 years.
"I feel confident that this was a decision made by him and the Holy Spirit," Bishop James Conley said.
Bishop James Conley of the Lincoln Diocese worked with then, Cardinal Joseph Ratzinger for 10 years in Rome. He calls the Pope's decision humbling.
"It's a sad day for me because we are going to miss his leadership. But at the same time, I have so much respect for him. I know this was a decision that he made after much prayer and much discernment," Bishop Conley said.
Benedict only served seven years but was full of firsts: the first pope to tweet, the oldest pope elected in more than 300 years, and he was elected in 2005 in one of the fastest conclaves in history - about 24 hours.
Bishop Conley won't speculate on who will take over next, but he knows the next pope has some big shoes to fill.
"Whether or not he would be from Europe, or the Americas or the third world - those are all distinct possibilities. Or an Italian; maybe it's time to go back to another Italian," Bishop Conley said.
Benedict's resignation is official February 28th and the process of selecting a new pope will begin March 1st. A new pope will be elected before Easter.
Posted by: firstname.lastname@example.com
The Pope is stepping down in three weeks. The Vatican surprised the world announcing Monday morning that Pope Benedict XVI will resign. Popes have resigned before but not in modern time. This will make him the first pontiff to leave the papacy in nearly 600 years. In a shocking announcement, Pope Benedict XVI announced Monday hewill resign at the end of this month. The 85-year old Pope said he came to this decision after realizing he's not as strong as he used to be due to his age.
Joseph Ratzinger was born in Germany, in 1927 to a traditional Bavarianfarming family. Shortly after he turned 14, he, like most young Germans at the time, wasforced to join the Hitler youth. But he was not a willing participant
When he returned to Germany as Pontiff, he became only the second Pope inhistory to visit a synagogue.
But in 2006 he enraged Muslims around the world when, during a speech, hequoted a 14th century Christian Emperor who said Muhammad brought only "evil and inhuman" things to the world.
Benedict would also reach out to Muslims, continuing the drive toward inter-faith dialogue begun by his predecessor.
He also addressed the sex abuse crisis within the Catholic church meetingprivately with victims of pedophile priests during his trip to the U.S. in2008.
He never veered far from his conservative beliefs. The pontiff condemned gay marriage, the ordination of women, and allowing priests to marry.
Although critics felt Pope Benedict XVI was not progressive enough for thechanging times, supporters saw a steadfast leader who helped anchor theirfaith.


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Arctic Air | Season 1, Episode 5 | Feb 27, 2012 | 3:25
Man of the North (Ep.5) - Holi, Man of the North!
Deflated and questioning his decision to move to the North after his plans to celebrate the Holi Festival are thwarted, Dev is pleasantly surprised by a grand gesture of friendship from his co-workers who show him he is indeed, in the right place.


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Campus Dining:
The dining hall food is good. There are many options available for all types of diets, especially for vegetarians and others. There's something for everyone present at every meal. Outside of the Dining Hall, Jack McGee's Pub and Grill is a fantastic place to get grill food. The Cafe in Smith Union is a nice place to get coffee and other kinds of pastries. Finally, the C-Store in Smith Union is a good place for students to buy snacks and drinks. The general meal plan is 19 per week. This means that during the weekdays, students may have breakfast, lunch and dinner in one day, while on the weekends only brunch and dinner are served. There is also another late night option for students called supersnacks. If for some reason a student missed one of the nineteen meals, the meal transfers over, meaning that you would be able to use it for another meal on a different day. In addition, at the start of each semester, students are given $100 by the college, who calls the money "polar points." Polar points may be used to buy food that is sold outside of the dining halls; this includes Jack McGee's, the C-Store and the Cafe.
Campus Dining:
Any food you can think of...easy to put on weight.
Campus Dining:
Great quality food. Generally locally sourced organic options. We have our own butcher.
Campus Dining:
It's the best in the nation and it deserves it! The dining is amazing!
Campus Dining:
Bowdoin's dining is amazing and more than worth what it costs. While it's not quite as good as my home food, many students would rather have dining food than home food. While it might be nice if dining was open 24/7 (their hours are still decent), it's hard to complain about anything. Sure, the lettuce might seem old on Thursdays, and a fish taco might be soggy if you come late, but beside them are fresh spinach and amazing London broil. With at least four main options (and about six sides, plus salad and sandwich bars, a few desserts and always-available cereal) in the all-you-can-eat environment (plus the made-to-order pub meals and express meals), dining is awesome, even after a couple of years. Also, there are always veggie/vegan options, about 90% of which are top quality.
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Written by Danica Loucks
Most college students suffer through years of on-campus cafeteria food. However, at Bowdoin, each meal is like eating at a restaurant but even better because you can wear your pajamas if you want! This is the place to be if you want to make your own omelets at brunch, decorate cupcakes, squeeze fresh orange juice, and eat such things as mussels in butter sauce, teriyaki chicken, or pesto pizza. The meal rotation pattern can sometimes be indentified and you might see an entrée repeated every two weeks or so, but the food is so good that having it again is quite alright. Both main dining halls offer hot entrées, a deli, salad bar with vegetables from Bowdoin's organic garden, soups, cereal, dessert, soft serve ice cream, and a wide variety of drinks, and each menu expresses the unique personalities of the head chefs, who specialize in different cuisines and styles. And all of these are just the regular offerings—special meals, like Thanksgiving, are even more impressive! And you can definitely get your fill of the food here. All first-year students receive the 19-meal plan, which can be used at any of the following meals: breakfast, lunch, and dinner during the week, brunch and dinner on the weekends, and Super Snack on Thursday–Saturday nights.
Each dining hall has a unique atmosphere. Moulton has small tables and simple lighting to create an informal setting, and there is also a second dining room there with cushioned seats that give it a diner-like appearance. Thorne Hall is much more grandiose, with high ceilings, artistic lighting, and long tables, creating an ambience of a banquet. All dining locations offer comment cards where Bowdoin students can voice their opinions and desires, and the staff tries its best to meet requests if possible. Speaking of the staff, the head chefs are backed up by a wonderful group of people from their supervisor (who is also a registered dietitian and can help you if you have dietary restrictions) to the dishwashing crew and everyone in between. Overall, Bowdoin Dining Service is a great source of pride for employees and students alike because of its food quality, variety, value, and options regarding ethnic, kosher, organic, vegan, and vegetarian foods.
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MARTIN, Tenn. – Michelle Calmeyn, a 5-10 forward out of Elk Grove Village, Ill., has signed a National Letter of Intent to join The University of Tennessee at Martin soccer program, head coach Phil McNamara has announced.
Calmeyn will have two years of eligibility remaining at UT Martin after transferring in from USC Upstate, a member of the Atlantic Sun Conference in Spartanburg, SC.
"We are delighted to welcome Michelle to our Skyhawk family," McNamara said. "To pick a player up this late in the recruiting year with Michelle's talent is rare. This is a quality player with college experience and success. We expect her to make an immediate impact on our team."
Calmeyn was a standout performer for head coaches Renee Lopez (2011) and Abby Minihan (2012) at USC Upstate. As a freshman, she captured Atlantic Sun All-Freshman accolades after leading the Spartans in goals (five), assists (three), points (13), shots (42, ranking sixth in the conference) and shots on goal (22). She recorded the first hat trick of USC Upstate's Division-I era against Alabama State on Sept. 11 and also added five points (two goals and an assist) against Stetson on Oct. 16.
As a sophomore, Calmeyn was one of two Spartans to start in all 18 matches. She led the team in shots (37) and shots on goal (15) while ranking third on the team in points (three). She scored one goal and added an assist while posting a .405 shot on goal percentage.
"Michelle will offer a physical presence and a major threat off set plays," McNamara said. "She is very much a big, strong, hardworking target forward and we expect her transfer to spark a sense of excitement and confidence in her play. If Michelle works hard this summer, I believe she can become an All-Ohio Valley Conference performer this fall."
Prior to USC Upstate, Calmeyn was a standout performer at Elk Grove High School under head coach Dan Klaus. She tallied 23 goals and six assists during her senior campaign, earning first team all-conference, first team all-section and all-area accolades. As a junior, she led her conference in goals (22) and assists (10) on her way to first team all-conference, all-section and all-area honors.
Calmeyn played at the club level for the Aces Elite Soccer Academy (the No. 7 club team in the state of Illinois), where she led the team in scoring for three years straight.
A natural athlete, Calmeyn also ran cross country and played basketball at EGHS. She shattered her school's cross country course records in both her freshman and sophomore seasons.
"I chose UT Martin because it is a perfect fit for myself," Calmeyn said. "I want to finish my last two years strong and on a winning team."
Calmeyn joins Shelby Coleman (Lascassas, Tenn.), Haley Klages (Franklin, Tenn.), Aoife Lennon (Armagh, Northern Ireland), Abby Masters (Huntington Beach, Calif.) and Ellie Myrick (Knoxville, Tenn.) in UT Martin's signing class.
"I think Michelle will enjoy the balance of quality that our team will offer her," McNamara said. "We have a squad full of talent this fall. It will be interesting to see if we can provide results and titles to match our talent and potential."
Coming off back-to-back NCAA Tournament appearances, the Skyhawks will kick off their 2013 schedule with a Friday night home matchup against Big 12 Conference perennial powerhouse Oklahoma State on Aug. 23.


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Friday, April 25, 2014
By Joe Lawlor email@example.com
Staff Writer
While Gov. Paul LePage and Democratic lawmakers have sparred over Medicaid expansion for more than a year, a potential compromise could be on the horizon, with the governor now signaling a willingness to consider ideas currently bearing fruit in other states.
With the health insurance marketplace open for business, Outreach Specialist Libby Cummings, at Portland Community Health Center, answers questions on the phone about the new system on Oct. 1.
2013 Telegram file/Carl D. Walsh
Gov. Paul LePage
Any deal would likely revolve around a path followed by states such as Arkansas and Iowa. Both states rejected the by-the-book Medicaid expansion offered under the Affordable Care Act but have worked with the federal government to find other ways of getting health care for low-income residents.
Arkansas, Iowa and other states creating new models tend to share a political dynamic similar to Maine – a divided government with Republican governors and Democrats controlling the Legislature, or vice-versa.
LePage spokeswoman Adrienne Bennett told the Maine Sunday Telegram last week that the governor is evaluating substitute plans taking hold in other states. The Republican governor also credited the Democratic Obama administration for being "open to creative solutions."
"Gov. LePage is aware of and understands the details of these alternatives, which have been developed in other states," Bennett wrote in an email. "Models such as those in Arkansas and Iowa, as well as the plan recently put forth by Pennsylvania's Gov. Tom Corbett, indicate that states are seeking flexibility from the federal government before they will consider welfare expansion. A one-size-fits-all approach is not acceptable and we hope the Obama administration continues to be open to creative solutions that states develop for themselves."
The administration does not have a specific proposal, but Bennett emphasized that LePage values the flexibility that federal officials have demonstrated in their dealings with other states on Medicaid expansion.
"Gov. LePage has consistently advocated for flexibility from the federal government because the current system is broken and financially unsustainable," Bennett wrote. "The LePage administration will continue to evaluate these models and explore options for ensuring quality health care and fiscal responsibility."
Rep. Richard Farnsworth, D-Portland, House chairman of the Legislature's Health and Human Services Committee, welcomed the governor's openness on the issue.
"I am open to working with (LePage)," Farnsworth said. "We'll test this out and see if he is serious."
Farnsworth said a new way of thinking about solving the problem is essential.
"We're not going to get anywhere if we do things the way we did them last time," Farnsworth said. "We have to take a look at ways we can make this happen. It requires compromise, plain and simple."
Alternative proposals are also starting to take root in other states, including New Hampshire and Pennsylvania.
The federal government has to approve all alternative plans to Medicaid expansion, which is a key part of the original design of the Affordable Care Act. As part of a 2012 U.S. Supreme Court decision upholding the law, states could opt out of Medicaid expansion. About half of the states, including many with Republican governors, have chosen to forgo expansion.
The Maine Legislature voted to approve Medicaid expansion earlier this year, but LePage vetoed the bill. Although the federal government would have reimbursed 100 percent of expansion costs through 2016, the governor argued that there were no guarantees of longer-term reimbursement, and that Maine was already more generous than most states with Medicaid and could not afford to shoulder additional costs.
In the wake of states' decisions on expansion, the Obama administration has embraced the idea of state-specific solutions to improving access to health care for poor people, experts say. And Republicans have shown a willingness to build systems hewing closer to conservative principles.
(Continued on page 2)


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Madonna Search Results
Madonna | Celebrity | Wonderwall - MSN EntertainmentEverything you ever wanted to know about Madonna on Wonderwall.com, the fun interactive celebrity destination from MSN...Wonderwall
Madonna's May-December romance with dewy dancer is dunzo ...By Kat Giantis. In the end, it lasted way longer than we expected, but after three years of age-mismatched coupledom,...Wonderwall
Madonna Flashes Butt in Concert | Story | WonderwallShe's not sorry, indeed! In Rome on Tuesday, during the latest stop on her MDNA tour, Madonna gave concertgoers a...Wonderwall
Madonna Flaunts Sweaty Cleavage, Drinks a Martini in New ...Madonna may be late to the party, but she certainly knows how to make an entrance! The Material Girl officially joined...Wonderwall
Madonna left baffled by Nile Rodgers' lack of interest ...Funk icon Nile Rodgers left Madonna baffled during their time in the studio because he never tried to sleep with her....Wonderwall
Madonna's Daughter Shaves the Side of Her Head | Story ...Oh, Lourdes! Madonna's teen daughter Lourdes Leon is taking a page out of her mom's outrageous style book with her...Wonderwall
Madonna reunites with Guy Ritchie for son's bar mitzvah ...Us Weekly. One big happy family! Madonna and ex-husband Guy Ritchie didn't end their marriage on the best terms in...Wonderwall
Fashion Face-Off: Angelina Jolie vs. Madonna | Gallery ...By Molly McGonigle. At first glance, you might think that Angelina Jolie and Madonna don't have very much in common....Wonderwall
Lourdes makes out with boyfriend in front of Madonna ...Madonna is redefining what it means to be a "cool mom." The legendary pop singer, 54, spent the majority of her time at...Wonderwall
Madonna Strikes an Awkward Pose, Plus More Funny Photos ...By Drew Mackie For this photo of Madonna's awkward Super Bowl pose, we asked our readers for help . The winner? Rene...Wonderwall
From Elle
From Crowd Ignite


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BWW Interviews: Victoria Mallory - 'Anna' in THE KING AND I at The Fox Theatre Opens Sept 5
When The King and I, the perennial Rodgers and Hammerstein classic musical makes its way back to The Fox Theatre stage tonight, September 5 through September 11, a familiar face will once be there once again to charm Atlanta audiences. Victoria Mallory who's first professional production at age 11 was in The King and I with the very same company, comes full circle and makes a triumphant return to the Atlanta stage in the role of Anna, the schoolteacher who journeys to Siam and falls for the gregarious king. I had the pleasure of speaking with Victoria about the timelessness of this musical, the role of Anna and what its like to return to Atlanta, Theater of the Stars and The King and I after a long and successful career.
BWW: Hi, Victoria! How are you?
Victoria Mallory: I am well!
Great, thanks! We're looking forward to The King and I coming to Atlanta!
Thank you! I am so excited!
Can we start by hearing a little bit about how you got started in the theatre?
My father was a bandmaster in the army and as a child we lived in Germany for a number of years. I started playing piano when I was five and started dancing very young - I thought I wanted to be a ballerina. When we left Germany, we moved to Ft. Benning, Georgia and then Columbus, GA. I still consider it home. I did twenty musicals in high school and was part of a local ballet company there, and I competed nationally in piano competitions. I had an entire career before I left high school! I had some remarkable mentors there, at my high school, at Ft. Benning, and in the Columbus theatre and college theatre.
And I understand Theater of the Stars and The King and I have a very special place for you. You did your first professional production for them when you were 11?
Yes, my mother drove me up to Atlanta when she found out they were doing The King and I at Theater Under the Stars at Chastain Park. I auditioned and got in - my first professional show. I will never forget it. Several years later, after I did all my New York theater, I came back to work for Chris [Manos] and performed a number of leading ladies for him. So to come back and do this show, of all shows, is quite special.
I'm curious, coming full circle, starting here in The King and I and now coming back, as Anna, years later, what is that like for you?
This was the one role that escaped me. I did My Fair Lady, Brigadoon, Guys and Dolls, Sound of Music, and many times during those years I was asked to do The King and I but had a conflict, so I never got to do this role. It certainly does feel like coming full circle. The other interesting part of the story, our daughter, Ramona Mallory did her first professional show for Chris back when I did the tour of The Music Man. So, my daughter got her start here too! Just yesterday I talked to the wig master who remembered the size of my head! So, it will be so incredibly moving to go back to The Fox.
Speaking of The King and I, what do you think it is about the show that keeps it going for so long?
I think its because its about the choices you make in your life, those moments where you do something you have never done before, like a child, doing something frightening and new. And as for the story, Anna is doing just that, stepping into the world of the unknown. I think it is also special because it's based on a real person so it has this richness and depth and is so romantic and beautiful. It moves you in such a real way because of this woman and this king and how they come together, and how he changes and how she grows. It touches on everything, what real love is, what real courage is, devotion, commitment and what prejudice does to people.
So, what made you want to be a part of this particular production?
It's a dream role. This is one of those roles that is just so beautifully written. This story is inspiring and beautiful. There are a lot of shows I love, but this one is special - the script, these characters and the score, it is just magnificent.
And what can audiences expect from this specific production?
I think people who are familiar with the show are drawn to it. When the music begins, they are already there. I think people come because they love it and want to feel that. They know they are going to be moved, it's inevitable. For those who have not seen it, I think it will be a wonderful surprise.


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In this round-up, we take a look at how current Blues are doing away from Stamford Bridge, find out how our Champions League opponents are getting on domestically, before previewing the week ahead…
Loan highlights
Our Merseyside-based duo had rare, quiet weekends. Romelu Lukaku played the full 90 minutes in Everton's 0-0 draw at Crystal Palace while Victor Moses made a late substitute appearance in Liverpool's 4-0 victory over Fulham.
Todd Kane played another 90 minutes for Blackburn as they slipped to a 3-0 loss at Brighton. Josh McEachran, now with Watford, returned to his former club, Middlesbrough, and played the last 20 minutes as the Hornets conceded a last-minute goal to draw 2-2.
There was FA Cup first round action this weekend for those in League One. Sam Walker was unfortunate to score an own goal after he couldn't keep out an already heavily-deflected cross, his Colchester side eventually slipping to a 3-2 loss at home to Sheffield United.
There were comfortable cup victories for Milan Lalkovic and George Saville - at Walsall and Brentford respectively - and Patrick Bamford also played 90 minutes, for MK Dons, in their 4-1 over Halifax Town. On Friday, the striker was rewarded for his impressive recent performances with the League 1 Player of the Month award for October, a month in which he scored four goals.
Looking further afield, our Vitesse Arnhem contingent had a weekend to remember as they went clear at the top of the Eredivisie. There was a first Vitesse goal for Christian Atsu, who scored a first-half penalty, won by Lucas Piazon. The Brazilian and Patrick van Aanholt both struck the woodwork as Vitesse eventually ran out 3-1 winners. Gael Kakuta replaced Piazon late on while Sam Hutchinson remained an unused substitute.
Elsewhere in Holland, Stipe Perica started for the first time in NAC Breda colours, playing his part in an impressive 2-1 victory over PSV Eindhoven.
In Belgium, it was a memorable week for Thorgan Hazard, pictured above, who scored his first European goal for Zulte Waregem. It was a crucial one, too, as his successful penalty proved the difference between the West Flanders side and Maribor. Hazard and Zulte travel to Wigan on the next Europa League matchday knowing a win will put them in pole position to qualify from Group D in second place. The attacking midfielder also got 90 minutes on Sunday as his side won 2-0 and moved up to third.
In Spain, Thibaut Courtois conceded late on as Atletico Madrid drew 1-1 at Villarreal; earlier in the week their comprehensive 4-0 win over Austria Vienna booked their place in the next round of the Champions League. Oriol Romeu got a 90-minute outing for Valencia in midweek, as they triumphed 3-2 at St Gallen in the Europa League, but he was back on the bench this weekend.
Champions League opponents
Schalke recovered from their midweek loss at Stamford Bridge with a 3-1 win at home to Werder Bremen. They had to come from behind to pick up the three points that leaves them sixth in the Bundesliga table.
Our other Group E opponents, Basel and Steaua Bucharest, had no game this weekend.
The Chelsea week ahead
With club football taking a back seat for the last time until March, a healthy number of our squad head off on international duty this week. Our African contingent are the only players with competitive action ahead, in the shape of the second leg of their World Cup play-offs.
Samuel Eto'o and his Cameroon side host Tunisia on Sunday in Yaoundé with the tie delicately poised at 0-0. Ghana, including Michael Essien, take a 6-1 lead to Cairo to face Egypt, while John Mikel Obi, Kenneth Omeruo and Victor Moses's Nigeria host Ethiopia on Saturday in Calabar, 2-1 up from the first leg.
We'll have a full international preview here on the official Chelsea website shortly.
Those players not representing their countries this week have the day off today and return to training tomorrow afternoon. They'll also be in on Wednesday, Thursday and Friday before enjoying the weekend off.


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I remember watching the inspirational video BFL gave out in the 1990's. Yes, I have been waiting that long to start a challenge. This was originally going to be how I lost the baby weight I gained with my now almost 11-year old son. Sad, huh?
Anyway, I have yet to finish a single plan I have started, so I am hoping that holding myself accountable in a public forum just may do the trick. That being said, anyone out there who is starting, or thinking about starting this week, please join me. I could really use the inspiration and motivation!
Day before start day. I have printed my meal plan and grocery list and am getting ready to go shopping now. Can't wait to start! I'm making the Texas Chili tonight so it will be ready for lunch tomorrow and will prepare a BFL dinner tonight to start off right. :) Wish I could get as motivated with the exercises.
Welcome to the forum and congrats on accepting the challenge and making the decision to change. You can do this! You are starting out right - Plan, Plan, Plan. It is the key to success. Do you have the success journal or have you downloaded the exercise forms and eating forms from this site? (click on 'library' and 'tools') they will help tremendously. It is also a good idea to take measurements and pics before you start. I didn't for my first challenge and I wish I had. Keep checking in on the forum. There are many great people here and lots of support, advice and encouragment.
Best of luck tomorrow. Stick to it and you will be successful.
I'm starting this week too! I just had my first child four months ago and was on bedrest for 3 months. So I not only gained 75 lbs, my muscles just deteriorated from lack of use. So I am SO ready to make a transformation and get my body back in shape. I need someone to keep me accountable as well since I absolutely LOVE all the food that's bad for me :) Luckily the Myoplex shakes are REALLLY good! Can't wait to start this challenge with a buddy!
Okay ladies .. I'm starting tomorrow ... 7/12 .. I'm a mom of 3 .. my kids are 4 1/2, 3, and 7 months .. needless to say, finding the time to do this is going to prove true to the word CHALLENGE!!
SO .. I did this program before I got pregnant w/ #3 and I was FIT!! I felt SO great and can't WAIT to be back!!! I went from a size 16 to a size 8-10 ...
I'm still nursing #3, so the eating part is going to be more liberal than "normal" .. I'm not going to compromise milk supply to get skinny .. I can wait ... I think ... :) HOWEVER, I will be eating a lot of GOOD foods .. CLEAN foods ... not burgers and fries (except on Sunday!)
My name is Becky ... let's DO THIS THING!!
Current weight: about 200 lbs
Goal weight: 175 (for first challenge) 155 is my ultimate goal
Yeah Becky! Now we've got 3! Wow three kids under 5! More power to you girl! I'm worried about finding the time with just the ONE that I have. haha! My current weight is 190 and my ultmate goal is 145. First challenge goal: 20 lbs of FAT! Let's rock this!
Well I guess I can say ill start today too. I've been doing this for about a year now, and still haven't done the whole thing right. I was a little over a month in on my first challenge and it was working good, very good at that. I know exactly what I've been doing wrong too, that's the sadder part. -ha. But even today on my free day, I am going to keep it serious. (:
I am 51 years old and have had five children, my youngest being 20. I have high expectations of being in the best shape of my life and won't stop until I am. I have no doubt that I can do this and so can you.
I also started today. I am looking forward to completing the challenge this time. Tried before but didn't get completely through it although never stopped eating right and working out just not always consistent because of different setbacks. I have made a lot of progress but due to my inconsistencies still am not close to where I want to be. I am staying totally committed to finishing the entire 12 weeks this time and looking better than ever.
Good luck to Previvor2008 and the rest of you. Looking forward to motivating and being motivated by all the fellow BFL'ers. We CAN do this one day at a time!!!
Congrats to all of you that are starting this week! You can do it! I just finished my first week (on my free day today, and enjoying it very much!), and I've lost 2 pounds so far (not bad, considering I've been eating 6 meals a day!) and I'm finding the workouts really challenging and enjoyable (and reasonably short!).
Stick to the plan, take it one day at a time, and I'm sure taht all of us will do great!
Good luck to all!!!!
Hi! I am starting tomorrow July 12th. I actually did finish a challenge 10 years ago and did very well. since then I have gone through early menopause and completely stopped exercising other than yoga, so it will be eye-opening to see how out of shape I have gotten in the last 6 or seven years of not exercising. my husband is a work-out maniac and he looks awesome. I resent him and admire him at the same time. he puts his health needs tops on his priorities list, mine are at the bottom of my list, and this has to change .good luck with your challenge, I know this time you can do it. just think of how awesome we will look and feel in 12 weeks!
I'm starting July 12th. I spent last week practicing getting up early and doing exercises, just to test the waters. I'm ready to dive in head first tomorrow. I just bought all the food I need for this week and plan on spending tonight preparing it all for this upcoming week. This is my first time doing something like this as I have always been naturally skinny until recently after I graduated college and started working my first full-time job I have been gaining weight. I want to use this challenge to help me ward off this change as well as help me mentally as I have found it hard to cope with the stresses of the real-world it seems. I want to wish everyone luck, and I look forward to hearing about every one's journey as it is always nice to know that you are not alone.
Count me in! I have 4 kids - 19, 18, 16, and 2 - guess who the surprise was...my husband and i did BFL 10 years ago and it was an amazing transformation of our bodies and energy. Life has gotten in the way since then so here we go again. Starting tomorrow and excited for a goal and a challenge. How cool that there is such a presence on the Internet now!
I am starting 7/12/2010! I am super excited and ready to be fit! I decided Iam done being unhealthy. Can't wait to get my body for life!
Hi! I'm starting today (12th) as well....really excited about it but looking for all the help I can get.
I'm 37 and I have 2 kids 13 and 9...its going to be tricky but I'm sure I can do it!
Okay WOW!! There's lots of us!! SO FUN!!
Friends .. WORKOUT #1 IS HISTORY!!! BOOYA!!! WOOO HOO!!!
… I'm doing cardio on MWF and weights on TThSa .. my hubby is doing the opposite .. we have a treadmill at home, so we trade off (EARLY) mornings going to the gym so someone stays with the kiddos. We're both about 30 lbs overweight, so this will be a good thing to do together!! I just had my breakfast .. eggwhite omelet with spinach and a tiny bit of parmesan cheese on top .. 2 slices turkey bacon, about 6 rasberries and a cup of coffee w/ Stevia … I rule. ☺ I bought a gallon of water and have it on my counter so I can get that baby down today .. I'll refill it when it empties and just have it out so I know how much I've had .. once again .. I rule. ☺ (Will you guys please remind me of this when I start slackin'? I need my momentum to stay up!!!)
I did personal stuff .. I won't always be this thorough .. I just have some time this a.m. (weird!) and it's kinda therapy for me .. motivation'n stuff.
FostersMom – you and I have similar goals .. I was 145 in high school .. I'm SOOO gonna get there again sometime .. ☺ Yeah girl .. let's ROCK THIS!!
Esteam – girl .. I'm SOO encouraged by your determination!! I'll have ya know that I actually started in May .. but fell off the wagon when our family went to the beach and gramma brought every goodie known to man … I ate brownies like a crazy person!! SO . here we are .. back on the wagon .. for 12 WEEKS!! Not that far away .. it's gonna go by fast!
Countrygirl – My sister is 49 .. I sooo wish she had your good attitude .. I think she feels "done" .. like life's over for her (because her youngest just graduated from high school .. she's "empty nestin'") I'm sure she'll come around .. but I'm gonna mention you to her!! Maybe she'll join us!!
Iamsteve – CONGRATS on your first week!!! TWO LBS IN A WEEK IS FREAKING PERFECT!!! I can't wait 'til I get my first 2 lbs!!! Thanks for the encouragement .. SOOO necessary!!!
Killarney (Kelly)– I bet you'll be surprised to see how quickly your muscles remember what you can do .. I can't wait to hear!! My hubby and I are doing this challenge together .. so we can grumble about our men together .. as I watch the pounds melt off of his "male" body while I struggle to see the blubber go away .. I am gonna TRY and switch it around to encouragement, but who am I kidding??? ☺ I'm glad we're in this together!!! GOOO US!!
Quantumjus (Justine) – you ROCK. Seriously. Practice week?? I'm impressed!! You are definitely NOT alone in this thing .. I'm soo thankful for this forum .. what an awesome thing!! Good luck to you!! It sounds like your off to an AWESOME start .. maybe you can give me some tips on menu .. what kinds of things did you prepare? My hubby did that last night .. I have a hard time finding the energy to be so organized!!
Cimercado (Carol) – LOOOOVE that you have a 2 year old!! I'm the youngest in my family .. my sister and brother are 12 and 14 years older than me .. yes .. I'm the surprise!! (Hey, and I turned out pretty good!! ☺ ) Can't wait to hear about your transformation!! LETS DO THIS THING!!!
Bennettamber – can't wait to get to know ya better!! WOO HOO BFL!!
Aussieblue (Belinda) – you can totally do it!! You'll have to give me tips on how you find the time .. I am 35 with 3 little kiddos under 5 yrs old .. HELP!! ☺
© Abbott Laboratories,2013


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Table still in unopened box. $50 cash firm. 919-332-6056.More info Email a friend
Iron Patio Table w/4 chairs and side table $150.00.More info Email a friend
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Come visit us in our final liquidation days. All furnishings must go. Huge discounts and savings on Sleeper Sofas, Chairs, Lamps, Art and more! Open by appt. during the week and to the public from 9 - 4 on Saturday. Located at 1405 N Arendell Ave, Zebulon...More info Email a friend
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As a stay at home mom to two little boys and a wife to a wonderful man, I am blessed with the freedom of couponing, cooking and watching my little guys grow up around me every day. My passions include creating tasty meals and treats, blogging and grocery shopping.
Something else that has always been close to my heart is helping others...Read More


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Interpreting the U.S. Tax code with respect to any industry can be tough, but the subtleties of the tax code in relation to incentives are downright perplexing.
Questions in hand, we turned to well-known meetings expert and lawyer Jonathan T. Howe for guidance. Howe, whose advice is often found in these pages, serves as general counsel to Meeting Professionals International and the International Special Events Society, and is the special adviser to the American Bar Association Standing Committee on Meetings and Travel.
Financial & Insurance Meetings contributing writer Bob Andelman recently spoke with Howe from the Chicago offices of his law firm, Howe & Hutton Ltd.
FINANCIAL & INSURANCE MEETINGS: What is the IRS definition of incentive travel?
JONATHAN HOWE: The IRS has not really defined incentive travel, but the definition I like to use is that it is a structured program in which a person who achieves certain goals and objectives is going to be rewarded with a trip to a destination that will be outstanding, and that it can be for that individual plus his spouse or significant other, as the case may be, and it is based on pre-established criteria. That's known as a "pure incentive."
FIM: Who shoulders the tax burden when it comes to incentives?
HOWE: The fair market value of an incentive trip is taxable to the award winner as income. If the winner is an employee, he or she gets the value included on his or her W-2. If he is not an employee, he receives a 1099. And if the spouse or significant other is there, he or she will get either a W-2 or a 1099.
Here's something else: Incentives are deductible to the corporation or the sponsor because they are done to advance the trade or business of the organization. In our era of the Sarbanes-Oxley Act, in which you need to have even more business justification for what you are doing, a good, true, pure incentive program is one that is going to have a little bit easier jump over the bar of Sarbanes-Oxley.
Having said that, there is a second type of incentive program #8212;the one in which we try to minimize the tax exposure to the participant and still allow the deduction to the sponsor on the basis that this is a qualified business meeting that relates to the trade or business of the organization. Those people are there because they have achieved a level of performance, and the organization wants to make sure that others have the opportunity to share their experiences, and the company runs it as a meeting. So even if you had to qualify to attend by virtue of meeting certain goals and objectives, the company could write it off as a meeting, and the individual who attended it would not be considered to have taxable income. If the spouse or significant other were there, however, the trip would still be taxable income to that individual.
FIM: Must the sponsoring company alert participants that they will shoulder the tax burden?
HOWE: Sure. At the end of the year, the participant is going to get that 1099, or it is going to be shown on his W-2. I think that you should point out at the get-go to the employee that he or she is the company's best salesperson, or the best manager of HR (or whatever it might be), and as a bonus, here is what we are giving you.
FIM: Would you advise companies to tell participants up front about the fair market value of their trips?
HOWE: There's no reason not to. Some companies doing a pure incentive will say to an employee, "Here is the fair market value (and let's make it easy, let's say the fair market value is $1,000), and you are in a 39 percent tax bracket, so we are going to give you an additional check of $390 to pay the taxes." It's what we call "grossing it up."
FIM: How about a simple definition of fair market value?
HOWE: Fair market value is what it would cost to put this program together if I were going to buy it in the marketplace.
FIM: Do the rules differ for programs outside of North America?
HOWE: Well, if it is a pure incentive, no. If it is a meeting, then you have to ask: Is it as reasonable to conduct the meeting outside North America as it would be to conduct it inside North America? Second, who else is going to be there? Third, what is the purpose of the meeting? And fourth, what else does the IRS want to ask you?
FIM: Do the same rules apply to incentive merchandise as incentive travel?
HOWE: For the most part, what we have talked about regarding travel is going to be true with merchandise. Merchandise in excess of $600 requires a 1099. So if I send you a TV and it costs $599, I am probably not going to 1099 you.
FIM: What about debit cards used for employee incentives?
HOWE: Same thing. If it is a $300 debit card, they are probably not going to 1099 it, but if it is more than $600, they will.
FIM: Does the incentive trip have to be deemed ordinary and necessary to be deductible to the company?
HOWE: In business, an expense has to be deemed ordinary and necessary. But remember, "incentive" means that it has special value that goes above being at the Motel 6. So if you are doing an incentive to reward people, then I think we can reasonably assume that the expenses are going to be ordinary and necessary as judged against the nature of the program.
The corollary, or the opposite, is that it cannot be lavish or extravagant. So the question becomes: What is lavish and extravagant versus ordinary and necessary? We have been waiting for the IRS to define that over the years, and we don't have a whole lot of guidance except for anecdotal-type cases. Basically, a lot of it is in the mind of the beholder. For example, an incentive trip is not a reward for the president, the CEO, and the chairman of the board. However, even though [the level of accommodations] might be above the norm for a meeting, sending these people is consistent with purposes and objectives of the program.
FIM: Is all this rocket science, or is it common sense?
HOWE: I would say a lot of common sense should come into play here, although there is a little bit of rocket science, if you will, as to how you shape, form, and design the program,
FIM: Do you foresee any IRS changes in the next six months?
HOWE: The deductibility of food and beverage, and entertainment, has been an issue since about 1985. We are now at the 50 percent limitation on that. At one point, it was 100 percent. Raising the limit would be one area in which I think there could be movement, but chances for success are slim. [After this interview, a provision restoring the tax deductibility of travel expenses of spouses who accompany partners on business trips was voted down by the Senate, but the bill will likely be introduced again this fall.]
FIM: Do you have any other advice?
HOWE: Make sure that your collateral materials and program are designed to advance the trade or business. I also always like to say: The difference between tax avoidance and tax evasion is about five to eight years. So be careful out there.


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erythrityl tetranitrate-oral, sublingual
GENERIC NAME: ERYTHRITYL TETRANITRATE - ORAL, SUBLINGUAL (eh-RITH-rih-till teh-truh-NYE-trate)
Medication Uses | How To Use | Side Effects | Precautions | Drug Interactions | Overdose | Notes | Missed Dose | Storage | Medical Alert
USES: This medication relaxes blood vessels, which improves blood flow to the heart. Erythrityl tetranitrate is used to prevent chest pain (angina). It is NOT for treating an angina attack that is already happening.
HOW TO USE: This tablet can be placed under the tongue or swallowed. If you are placing the tablet under the tongue, allow it to dissolve completely for faster results. The drug is absorbed directly through the lining of the mouth. Take exactly as prescribed. To be effective in preventing chest pain, you must continue taking this drug even if you feel well. Do not stop taking this drug suddenly without consulting your doctor. Some conditions may become worse when the drug is suddenly stopped. Your dose may need to be gradually decreased. Notify your doctor if the medication does not appear to be as effective. Do not increase your dose or take it more often than prescribed without consulting your doctor.
Report Problems to the Food and Drug Administration
You are encouraged to report negative side effects of prescription drugs to the FDA. Visit the FDA MedWatch website or call 1-800-FDA-1088.
Need help identifying pills and medications?
Back to Medications Index


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This week, I received the most wonderful email from a reader, which I just had to share with you! With her blessing (although she did ask to remain anonymous), here's a great story about how to not just live fruitfully, but give fruitfully -- even … [Read more...]
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Ask My Readers | PreFast Meal Ideas for Tisha B'Av
Since several of you have asked me this via email or Facebook, I'm guessing there are many more that are also wondering. And in fact, I haven't yet figured this out either - so this one is rather self-interested! What are you planning to make for … [Read more...]
Ask My Readers | Bar & Bat Mitzvah Gifts
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Ask My Readers | Sheva Brachot Favors
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