text:
South Lansing Christian Church will host its first craft fair on Saturday, November 15 from 9 am – 4 pm. While the hunters are in the woods, the crafters can get an early jump on their Christmas shopping! And while it might seem like that is still a ways off, we're working right now to secure venders for the event.
Spaces are available ranging in price from $35 for a ten-foot by ten-foot space to $25 for an eight-foot by six-foot space. Tables are only $10 each, and electricity is provided for $20.
You can request an application or learn more details by emailing our church office or Carol Burghdoff.


text:
My goodness, what a whirlwind of a weekend. I somehow got an amazing hookup to go see a huge electronic band - Swedish House Mafia - and enjoy the epic Toronto vibe that ensued. Going into it I was just so happy to be with my lovely ladies that I really did have a keen sense of balance. What a great feeling.
Moving on from that moment, I actually found someone's clutch on the ground and today I returned it to her. I feel like that's definitely some good karma right there, for both her and I. You can never have too much good karma I always say (lol I've actually ever said tat before, but that's not a half bad saying.)
I also felt really excited today because I finally received the last of my 3 ingredient shipments in the mail and am now ready and prepped to hand them over to my chemical engineer. An exciting time this is indeed.
Going into this new week, I really feel as though progress is going to be made. This is a week of moving forward in all areas for Urban Minerals, what with the formulation underway, branding moving along, business plan writing and grant finding, heck this is a wonderful time to be alive. I can say wholeheartedly that I'm looking forward to it all and I'm just really open to receiving whatever the benevolent universe has for me.
Oh ya! And my countdown to the start of Marie Forleo's BSchool is officially on! 16 days and counting till apparently my whole life is going to change! It's kind of amazing guys and between you and I, I can't wait. It's already turning out to be a huge blessing. I've already had one person from the program reach out to me to offer me support, and heck of course the feeling is mutual. My focus is definitely on giving as much as I'm receiving and that right there is what is motivating me to keep going.
It's happening!

subset: commoncrawl


text:
Using Atmel Studio 7 to Program Arduino Uno
The Arduino Uno is a 5V, 8-bit, 16MHz Advanced Virtual Risc micro-controller board based on the Atmega328.
The Uno has 14 digital input/output pins. Six of these pins can be used for PWM (Pulse Width Modulation), 6 analog inputs, a 16 MHz quartz crystal internal oscillator, a USB connection, a power jack, an In-Circuit Serial Programmer header and a reset button.
The Arduino Uno contains everything needed to support the micro-controller; simply connect it to a computer with a USB cable or power it with a AC-to-DC adapter or battery to get started..
What makes the Arduino such a popular platform for IoT and Makers is the very simplified Arduino command language. The Arduino language is a C++ implementation with special header files that make it easy to code the Arduino with simple commands like pinMode() or analogRead().
Here is an example sketch in Arduino IDE:
LED Blinker in Arduino
const int led = 13;
void setup() {
// set up pin 13 as an output pin
pinMode(led, OUTPUT);
void loop() {
// blink the led
digitalWrite(led, HIGH);
digitalWrite(led, LOW);
I wanted to set up an experiment to get the Arduino Uno to run plain C without arduino.h. For this, we'll have to program the Uno outside of the Arduino IDE so we'll need to download and install Atmel Studio 7.
Atmel Studio 7 AS7 Reference
Atmel Studio is based on Visual Studio so for all you developers out there, this should be a very familiar interface.
Start a new project. Let's call it
In Atmel Studio and C, the pins and ports of the micro-controller registers must be read from and written to by referencing the pin codes from the controller's data sheet.
Here are the ports and pins for the ATmega328P:
Back in Atmel Studio, we have fired up a new project and are ready to begin setting up our program. I am going to use PORTB and pin PB5 as our output pin for this example. We'll setup DDRB as an output, then write to pin PB5 just as we did before in the Arduino IDE. Just a few different commands.
Blinker Demo in C
#include <avr/io.h> /* Define pins & ports */
#include <util/delay.h> /* built-in time function */
int main(void) {
// Data Direction Register B: Set Output
while (1) {
PORTB = (( 1 << PB5 )); /* Turn on LED in PORTB */
_delay_ms(1000); /* wait */
PORTB = (( 0 << PB5 )); /* Turn off LED in PORTB */
_delay_ms(1000); /* wait */
return 0;
Instead of writing the pin HIGH or LOW as we did in the Arduino IDE, once we have accessed to correct data register, we set the value of the register to 1 or 0 by left-shifting the register bit.
See here for more on ports, pins and registers.
Now that we have completed coding our project, let's run our first Build. This creates a Make file that our programmer will use to flash the memory.
After our Build runs, make sure there are no warning or build errors. Next, click Tools/Device Programming. You should see the screen below.
Under Flash, click Program. The output will read:
Erasing device... OK
Programming Flash... OK
Verifying Flash... OK
The finished output:
Arduino Pin13 (PINB5) continuously blinking on and off for 1 sec.
To check out more of my Arduino sketches, please visit my Arduino GitHub repo.


text:
I was blown away by this adorable cottage in last month's House Beautiful magazine. It's a converted fisherman's shack on a pier in Provincetown, MA. I mean, how beautiful (and functional!) is this place? I would love to retreat here for a little R&R. It was designed by Boston based interior designer Frank Roop. Click here to read more about the space and see additional photos.
All photos from House Beautiful.


text:
Championship Challenge
DEERFIELD BEACH, Fla. (Oct. 3, 2017) – Performance Tech Motorsports has two final races at Road Atlanta to finalize championship standings in IMSA Prototype Challenge Presented by Mazda.
The team aims to win three Mazda Prototype Challenge class championships in the IMSA Prototype Challenge series as well as the Prototype Challenge class championship in the IMSA WeatherTech SportsCar Championship. The team is in position take home the MPC team points championship, MPC championship, and the MPC Masters championship.
Driver Kyle Masson clenched the Mazda Prototype Challenge class championship at the Grand Prix du Trois Rivières. This was his second year with the team and in the series. Dr. Robert Masson is in contention to win the MPC Masters championship in his first year of competition. The team itself is in position to take top honors in the team points championship in the MPC class.
Along the road to championships are many podium finishes and wins. Masson has won nine of the possible 11 races this year; he missed only one podium appearance thus far. Dr. Masson earned four podiums in the first six events. Stephen Dawes and Howard Jacobs both found their way to a podium finish in the latter half of the season. Jacobs finished third at Lime Rock Park, and Dawes finished third at the Grand Prix du Trois Rivières.
"The guys have all been working hard leading up to Road Atlanta," O'Neill said. "We took the team testing at Road Atlanta. Robert and Howard worked on speed and getting comfortable in the car. Kyle couldn't test because he just had his tonsils removed and Stephen had business commitment. We just plan on keeping the guys focused heading into the weekend.
"Kyle will do his thing, Robert is going to have to finish as high as possible to get a points gap. Howard and Stephen will shoot for the same thing; they're continuing to improve. This weekend we have one of the largest MPC fields this year with 17 cars. Hopefully, we can use the traffic to our advantage."
The 2017 season will go down as a successful run in IMSA Prototype Challenge Presented by Mazda for Performance Tech, but it's not the first time the team has experienced this sort of triumph. In 2012 Performance Tech won the driver points championship with Mazda Factory Driver Tristan Nunez. The team won back-to-back team points championship titles in 2012 and 2013. In the last four seasons, Performance Tech has finished in the top three of the team points championship.
The 20th Annual Motul Petit Le Mans weekend begins with a full day of practice Wednesday, Oct. 2. Thursday, Oct. 3, presents a full day of action with the final practice taking place at 8 a.m. ET followed by qualifying at 12:30 p.m. and finally, the day is capped off with Race One at 4:30 p.m. Race Two takes place Friday, Oct. 9:25 a.m. to end the weekend. The races can be watched on a delay Thursday, Oct. 26, at 8 p.m. ET on FOX Sports 2.


text:
The Emerald Isle Immigration Center, 59-26 Woodside Avenue, Woodside, will host a green card lottery information meeting on October 10th from 6-8 p.m.
The same meeting will also take place on October 11th in the Bronx at 4275 Katonah Avenue.
An immigration attorney will be on hand to talk about the lottery and other immigration matters. Call 718-478-5502 for more information.


text:
Columbus, OH — NeighborWorks America was awarded the Governor's Award of Excellence in Affordable Housing today at the 12th annual Ohio Housing Conference. Robert Burns, Director of Field Operations at NeighborWorks America, accepted the award on behalf of the NeighborWorks Collaborative of Ohio. The award is given annually to an individual or organization whose continued dedication increases quality and availability of affordable housing opportunities for Ohio families. The award was presented on behalf of Governor Strickland by Lisa Patt-McDaniel, Director of the Ohio Department of Development.
NeighborWorks America and the NeighborWorks Collaborative of Ohio were recognized for their work leveraging community revitalization efforts, homeownership education, training for housing counselors and foreclosure prevention.
"Thanks to NeighborWorks America's tireless efforts, more Ohio families than ever have safe, affordable places to call home," stated Douglas Garver, Executive Director of the Ohio Housing Finance Agency. "NeighborWorks America has only worked harder during these challenging times, bringing foreclosure counseling and rescue funds, counselor training, and outreach around loan modification scams to Ohio. This is in addition to their extensive work in homebuyer education, creating new and financially sound homeownership opportunities and ensuring Ohio communities are strong and vibrant places for everyone to live."
"It is an honor to accept this award on behalf of NeighborWorks America and the NeighborWorks Collaborative of Ohio," stated Robert Burns. "The nine members of the NeighborWorks Collaborative of Ohio have helped thousands of Ohio families during this foreclosure crisis. Together, they created one of the largest statewide foreclosure rescue funds in the country and helped provide counseling to more than 62,000 households at risk of losing their homes. In addition, they have created more than 2,800 jobs in the past four years and almost 3,000 first-time homebuyers. Their work has invested more than $440 million into Ohio communities and leveraged those dollars to more than $1.6 billon at a ratio of 37 dollars for every dollar invested by a NeighborWorks organization."
The nine members of the NeighborWorks Collaborative of Ohio are: the Columbus Housing Partnership, the East Akron Neighborhood Development Corporation, The Home Ownership Center of Greater Cincinnati, Neighborhood Development Services of Ravenna, Neighborhood Housing Partnership of Greater Springfield, Neighborhood Housing Services of Greater Cleveland, Neighborhood Housing Services of Hamilton, Neighborhood Housing Services of Toledo and St. Mary Development Corporation of Dayton.
The Ohio Housing Conference, hosted by the Ohio Housing Finance Agency and the Ohio Capital Corporation for Housing, is one of the largest and most informative housing conferences in the United States. Over 1,400 housing professionals from across Ohio and the nation are expected to attend the conference, which runs from November 30-December 2.
About Columbus Housing Partnership
Columbus Housing Partnership is a private, nonprofit organization founded in the belief that a decent and affordable home is the cornerstone of family life and a healthy community. Columbus Housing Partnership, through its Homeport Programs, provides quality, affordable housing and related services to low to moderate income households in central Ohio. Through its activities, Columbus Housing Partnership is a partner in enhancing lives, bringing people home and building vibrant communities. For more information about Columbus Housing Partnership and its Homeport Programs, visit: www.homeportohio.org.
About NeighborWorks America NeighborWorks America creates opportunities for people to improve their lives and strengthen their communities by providing access to homeownership and safe and affordable rental housing. Since 1991, NeighborWorks America has assisted nearly 1.2 million low- to moderate-income families with their housing needs. Much of this success is achieved through support of the NeighborWorks network ? more than 230 community development organizations working in more than 4,400 urban, suburban and rural communities in all 50 states, the District of Columbia and Puerto Rico. In the last five years, NeighborWorks organizations have generated more than $15 billion in reinvestment in these communities. NeighborWorks America is the nation's leading trainer of community development and affordable housing professionals. www.nw.org.
About the Ohio Housing Finance Agency
OHFA is a self-supporting quasi-public agency governed by an eleven-member board. The Agency uses federal and state resources to provide housing opportunities for families and individuals through programs designed to develop, preserve and sustain affordable housing throughout the State of Ohio. OHFA is also an active partner in the interagency team which coordinates the Save the Dream Ohio initiative designed to stop preventable foreclosures.
About the Ohio Capital Corporation for Housing
OCCH is an independent, mission-driven nonprofit corporation that works with private and public developers to create affordable housing opportunities. OCCH's mission is to cause the construction, rehabilitation and preservation of affordable housing throughout all of Ohio. Since its inception, OCCH has raised more than $1.7 billion in private capital for investment in more than 425 projects with over 22,000 units of affordable housing.
For more information about Columbus Housing Partnership, please contact: Kimberly Cox at 614-545-4819 or firstname.lastname@example.com
Lisa Patt-McDaniel, Director of the Ohio Department of Development and Robert Burns, Director of Field Operations, NeighborWorks America


text:
E-mail: email@example.com
In 1992 when bassist Pete Sencevicky placed an ad in The Island Packet for musicians interested in playing Dixieland Jazz to join him, twelve musicians arrived. Thus began a Society that now boasts over 100 dues-paying members who perform in Lowcountry venues and for charitable institutions and donate time and funds to develop jazz in the high school. On the last Sunday of every month, they present a Jamboree--and it's free!


text:
Motherwell were made to pay for their poor defending at Pittodrie tonight, with Aberdeen winning 7-2.
The match was originally meant to be played back in December but a floodlight failure saw the match abandoned early in the first half.
Motherwell made three changes to the starting 11 that lost 3-0 to Hearts with Elliot Frear, Stephen Pearson and Lee Lucas replacing Carl McHugh, Lionel Ainsworth and Zak Jules.
Well went behind after just three minutes with Kenny McLean delivering a deep cross to the back post where Shay Logan headed it back across, Motherwell could not clear and Johnny Hayes hit a low drive across the face of Samson's goal which Stephen McManus could not keep out as it took a deflection of the captain on its way in.
The teams traded possession with Motherwell working their way up field but unable to threaten Joe Lewis's goal.
Adam Rooney attempted an overhead kick from six yards after 14 minutes while Ryan Christie had a pop from the edge of the box shortly after. Both efforts went narrowly wide as Samson looked to have them covered anyway.
The Steelmen continued to get into good areas but remained unable to threaten the Aberdeen keeper.
Christie tried again from a similar position as his earlier effort after 23 minutes but sent his shot wide again as the on-loan Celtic midfielder looked keen to get on the score sheet.
Aberdeen doubled their lead just after 30 minutes. Lee Lucas recieved a yellow card for a fould on Christie. The resulting free kick was put out for a corner which Niall McGinn delivered and Andrew considine headed in at the back post.
The home side then got a third about a minute later after a howler from Keith Lasley who miss hit his clearance for the ball to fall to Hayes who squared it to Adam Rooney for a tap in. A fourth then game on 40minutes from Ryan Christie with a spectacular chip from 20 yards.
Motherwell got up the park from the kick off and won a pair of corners but the home defence cleared the danger.
Aberdeen had one more chance before half time as Christie squared it to Ryan Jack at 12 yards from the by-line and the Dons skipper should have made it five but fired over the bar. Well replaced Lee Lucas with Ryan Bowman at the start of the second half as the visitors looked to find some way back into the match.
Motherwell won a free kick on the edge of the penalty area early on but Frear's delivery was easily claimed by Joe Lewis as Aberdeen broke up the park and Kenny McLean forced a good diving save out of Samson with a long range effort.
The visitors won another free kick after 55 minutes, this time from halfway inside the Dons half, but again it was easily dealt with by the Aberdeen defence.
Ash Taylor then brought down Ryan Bowman with a poor challenge as the Dons defender received a yellow card around the hour mark. Well boss Mark McGhee clearly felt the challenge merited worse and was ordered to the stands for his complaints.
And then it was five. Elliot Frear brought down Shay Logan inside the area and Rooney sent Samson the wrong way from the spot kick.
Frear was then substituted to make way for Craig Clay.
Rooney had his hat-trick and Aberdeen their sixth after 69 minutes, the Irishman capitalising on more poor set piece defending from Well at the corner to tap in from close range.
Motherwell continued to win free kicks however and on 72 minutes they managed to put the ball in the back of the net. Ryan Bowman headed past the advancing Lewis from a Richard Tait free kick.
Bowman then got another chance from long range after cutting inside from the left channel but his shot was wide.
Samson made another good save shortly afterwards when Stockley found McLean free at the back post. His shot was well blocked by the Well keeper.
After 81 minutes Motherwell scored their second. Ben Heneghan's corner was flicked on inside the area and the ball fell to Stephen Pearson at the back post who volleyed it into the net.
Then it was Aberdeen's turn again. Hayes played in Peter Pawlett who slid the ball under Samson from close range to make it 7-2.
Samson then had to more saves to make from Storey and Taylor.
After that, mercifully, it was over.


text:
SOAR International Ministries, located in Kenai, Alaska, is a Christian mission dedicated to service and outreach in Russia. SOAR seeks the opportunity to share the Gospel of Jesus Christ by providing Christian ministry teams and needed humanitarian aid.
"Those who hope in the Lord will renew their strength. They will SOAR on wings like eagles; they will run and not grow weary, they will walk and not be faint."Isaiah 40:31


text:
My almost two year old son starting babbling all these cute words recently.It is just great to have someone to talk to all day long at home and have him respond back to some degree at least:).
I found this wonderful free word cloud web site called "Tagxedo", which helped me create my word cloud art in any custom shape.Since my son loves elephants I made one in the shape of a baby elephant.
Canvas(I used 16×20)
Paint pens(Available at any craft store,I got one set in Michaels for 6.99)
A large printout of the word cloud you created
In order to transfer it to the canvas I first got a printout from fedex in the required size.Then I just traced on the back of the words a couple of times,so that they were visible from under the canvas frame.
Then the next step was tracing out the words on the canvas and coloring them with the paint pens.I found this to be a lot simpler than using a brush and it was smudge free.But if you are an expert painter with steady hands you can also use a fine tip brush.
And Voilà! That is it.This is an easy diy project to do and also it is a fun activity for my toddler to point at the elephant while I read the words he so often uses.
Please do try this out and let me know what you think about it the comment section below.


text: After reading this Macworld article about the 2nd Gen ATV being sought after, http://mobile.macworld.co.uk/digitallifestyle/news/?newsid=3354357&olo=rss I decided to put mine up for sale on ebay to see the interest. Well I've just sold it for £170. Seems that the 3rd gen ATV is proving hard to jailbrake, which in turn is increasing the value of the jailbreak able 2nd gens. I myself have no interest in jailbraking, and have plenty of 1080p content i haven't been able to watch in all its glory. Going to be purchasing 2 new ATV's with the money I have made back. So if anybody has 2nd gen ATVs they want to upgrade from, now is a great time to do it.


text:
Reports of widespread looting are starting to stream in via social media outlets like twitter.
NYPD confirms at least nine people have been arrested for looting businesses in Queens, including a Capital One bank on Cross Bay near 156th Avenue. Reports of looting in Brooklyn, Queens and Conney Island are also starting to stream in via Twitter.
People Planning to Loot Via Social Networks:
There are also numerous examples of people actually planning their looting sprees via these same social networks.
Here are a few examples….
National Guard Units On Alert
Michael Gargiulo, an anchor for WNBC New York, tweeted late last night that the New York National guard has been put on alert in case of looting activity.


text:
The annual Buxton Well Dressing Festival fair is back in town!
The James Mellors funfair on the Market Place in Buxton was officially opened on Wednesday afternoon by newly-crowned Buxton Well Dressing Festival Queen Marie Cartledge.
Packed with rides and stalls, the fair will remain in place throughout the wells dressing week, including for Carnival Day on Saturday.
Here are the opening times of the funfair, as printed in the official carnival programme:
Wednesday / Thursday: 5pm - 10.30pm (children's rides usually open from around 3.30pm)
Friday: 5pm - 11.30pm (children's rides usually open from around 3.30pm)
Saturday: noon - 11.30pm
Sunday: 2pm - 9pm
Pick up a copy of the official Buxton Well Dressing Festival programme for ride discount vouchers. The programmes are available from selected local shops, priced £1.50.
For more information on the well dressing festival, visit www.buxtonwelldressing.co.uk.


text:
Ahhh, imaginary boyfriends. Is there anything better? No, no, this isn't another Hines Ward post—he actually is my boyfriend, duh.
Hello, welcome to inside my head. It's so wonderful here. I'm happy and healthy and I eat peanut butter-and-chocolate ice cream every day and stay skinny and Georgia wins national championships. Join me, won't you? Can I get you something to drink, Kool-Aid maybe?
I have a few imaginary Hollywood boyfriends in my queue—Bradley Cooper, Ryan Gosling, Adam Levine.
And Ryan Reynolds. Mercy.
Mmmm. You're welcome.
When I got home last night, roommate Val was already in her room, but a short while later I got a text alerting me that Ryan Reynolds was on Letterman, so I turned it on. Val and I were texting back and forth about how cute and funny and perfect Ryan is, but then? He started talking about pie. PIE! Hello? *I* just blogged about pie!
Then she sent me this photo, wishing me "Sweet dreams. Love, Ryan."
I do love my
enablers friends.
Playing pretend is good for you, did you know that? I asked my pretend doctor, and he confirmed my suspicions. Living vicariously through your own
psychotic dreamy thoughts unleashes happiness. Because in your pretend world, everything is perfect. Sit down. Put up your feet. Stay awhile.
Actually, real experts say that pretend play increases social, emotional, language, and thinking skills. I'm not making that up; read it here! (Yes I know this is about child's play, but aren't we all young at heart?)
"When your child engages in pretend (or dramatic) play, he is actively experimenting with the social and emotional roles of life."
Confirmed. I know my emotions are in a good, good place when I'm pretending to be Mrs. Ryan Reynolds.
Just because.
Happy Weekend!
Friday, March 16, 2012
The Happiness Challenge: Day 16
Ahhh, imaginary boyfriends. Is there anything better? No, no, this isn't another Hines Ward post—he actually is my boyfriend, duh.
Posted by Stephanie at 11:57 AM
1 comments:
- Andie said...
hahahahah! I was the same way for the longest time over him. In fact, I wrote a letter to him at my blog when he married Scarlett whatsherface. ;) LOL
I was thisclose to meeting him in 2010, too, when he was filming Green Lantern here. He was filming parts of it in the courtyard of a friends condo complex and I totally skipped out to go home because I didn't think he'd be there and then he was. KICK MYSELF!!!
- July 12, 2012 at 9:39 AM


text:
She went to the Royal Society for the Blind to get some equipment, including magnifying screens for her PC and iPad, a small telescope for looking at menus on walls at cafes along with other little things. So more than anything, it is just getting used to a new set of circumstances.
There are various things that can be done to make life a little easier for people like my friend. When we were chatting, I mentioned a European directive that requires the doors of suburban trains to be a clearly different colour from the rest of the train:
Borrowed from here.
My friend pointed out that that is one of those small things that costs nothing but brings not only comfort but also confidence. Instead of having to hope, guess or ask for help, the work is done with no effort.
Another easy thing to do is keep hedges and low hanging trees well pruned to avoid easily avodable scratches to the face.
It is walking around the city with someone who has a small difficulty that you notice how much easier life could be made for many people with just a little thought. I see my friend stop while she is crossing the road because she has to peer down to work out where the edge is on these camouflaged dropped kerbs:
Why do we even have them on minor intersections? Why not just continue the pavement over the road so the cars have to stop and cross that?
Just navigating pavements can itself be a problem. For example, this is a view along Market Street. The entrance to the Central Market is just behind the white van:
For those of us with good eye sight, those three poles are quite visible. Not for my friend. She notices getting close to them that something is there and has to put her hand up to stop her self bumping into it and then guide herself around. The streets are actually full of clutter like the poles. They are difficult to see because of their shape and their colour which allows them to blend in with the asphalt grey that is everywhere.
The poles serve no purpose other than to indicate how long you can store a car alongside them free of charge. Could we not achieve the same end with a single sign at the end of the street? This is a 2 hour parking area. Or better still, instead of leaving the street with silly narrow pavements, why don't we widen them to help the already struggling businesses? Narrow the street or even block it off. The cars can be parked in the car park above the market surely?
Another obstacle is crossing the road. If you happen to be going to the market, there is only one place that actually has a signalised crossing on all of Gouger Street. There are a couple of other designated crossing points but it is the people who have to wait. Good luck if you can't see very well. And good luck if you wish to cross a moat of asphalt like this:
This is fairly typical of the city. All roads almost without exception have a 50km/h speed limit. The only place where you will be offered any assistance to cross the road is at a signalised intersection. And they are there not to assist pedestrians but because they are needed to regulate motorised traffic.
Here's another example that is a nightmare for anyone who can't see very well or cannot move quickly:
I see people being beeped at all of the time when they mis-time their crossing. I make a habit of giving them the finger even if they don't see me.
I took the picture during a very quiet part of the day. It is worst during the rush hour. The white car you see has just come around the corner. Although there is a green bike lane, the bend does not have a tight radius and cars can come around there at a high speed. Crossing the road is an exercise in hope when you finally get a space in the traffic.
Vehicles also come from the two lanes to the left of the white car. And in the case of all traffic, despite a requirement to indicate, you can only guess as to whether they may be going left or right. Indicating seems to be optional.
Now imagine all of that during the evening rush hour when it is often dusk and even harder to see.
It is very easy to assume that everyone experiences the world in the same way you do. We all fall into that trap. But the danger is that we then fail to see the difficulties that others sometime face. A consequence of building streets and cities with cars at the forefront of our minds is that we risk ignoring the needs of people close to us. If nothing else, it makes us appear quite thoughtless.
Perhaps it's time we established a dedicated bicycle and pedestrian office.


text:
31 December 2006
Happy New Year
It is 8:30 pm and I sit here alone, thanks to a confluence of unforeseen events. My friends and I were supposed to meet up at a restaurant and Mr Stapler was going to meet us too. I went there - it was closed with a note on the door to meet at a different restaurant. I went there and told Mr Stapler to go there, too.
It was also closed. No note, no friends. So the Man and I went to a place where the food sucked and we both felt tragically done in by the high-fat, high-carb, high-garlic offering...we took a walk and he departed.
I am left sitting here listening to what is going on outside, which just reminds me how much more fun Latinos have than white people. Okay, call me racist, but I can hear the gritos and music and firecrackers and it is still 3 1/2 hours til the New Year. More fun, really. Sorry, gabachos.
Resolutions? Oh crimeny, why not, I have time.
1. Stop swearing. I have been saying this every year for 10 years now. My only reason for this is that I fear I will be a little old lady in a nursing home yelling "Stupid bastard asshole fuckwads!" It is just so unattractive. But on the other hand, who am I fooling? I will never be able to afford a nursing home.
2. Lose weight, get in shape, yadayada. I mean it. This sitting on my ass (oh there I go again) in front of a computer 8 hours a day plus the 90 minutes in the car on the way is just leading to waaaay too much lumpishness. Must be more active. Hopefully have fun doing it.
3. Visit 2 Channel Islands. I have only been to one and I want to visit all of them. I think there are 6 - Catalina, Santa Rosa, Anacapa, San Nicholas, Santa Cruz, Santa Barbara...One is a military installation, but I have an in. I just have to marry this and he can get me a visitor's pass.
4. Go to BlogHer
5. Go to Mexico again. I want to go to Veracruz this time.
6. Decide what to do about THAT PROBLEM. It's a secret but someone who reads the blog knows what I am talking about.
7. Deal with my wardrobe issues. Honestly. Would it kill me to not dress like a lunatic?
8. Start taking my calcium and pectin and drink more water.
Eight is enough. Now I have something to look back on next year.
Hope you are safe and well.
Watch the Rose Parade tomorrow! Billions of braincells were sacrificed by the float decorators, who work with some really crazy get-you-high glues, for your entertainment. I know. I remember balancing on a scaffolding with my head spinning and my hands covered in yellow chrysanthemum petals. The least pleasant and quite possibly most dangerous high of my life...but on parade day, all is forgotten and everything is beautiful. Long live the Tournament of Roses.
7 comments:
- Mignon said...
I can think of nothing cooler than being really old and screaming "Get off me you bastard fuckwad!" at some prim orderly trying to give me an enema. Except maybe if I had tattoos all over as well.
Happy New Year! I guess the Latinos in your neighborhood and the 14-year-old skateboarders in mine have something in common. Bastard fuckwads and their damn fireworks! ;)
Kelly and I are going to take turns biting each other to ring in the New Year!
My Mom (at 88) just entered the nursing home, and is shocked at how much swearing she hears. I guess I'm a little surprised too. The Doc says it's the dementia loosening up all the inhibitions of the former lives lived. My fear is what happens when all the steroid bound weight lifting goons completely lose their brain cells and end up in there. Who will handle them when they become belligerent? And yes, there is a fair amount of belligerence in the nursing home. And why not? Who wants to be there, really? Our best bet is that dementia is the reason for the admittance, and not that we go there with faculties intact. That looks oh, so difficult. But, as far as the swearing goes? You'll be in like flynn. Not to worry. Happy 2007! (Now that you can knock one of those resolutions off of your list and all.)
- Suzanne said...
I am all for the little old ladies swearing in the nursing home. We've earned it.
I can't wait to see you at BlogHer in Chicago. I know this goes against your other resolution, but we must have deep dish pizza while out there. I am roping in the Queen of Spain on this as well, and any other fine fiery ladies who want to rant and rave about things while getting cheese and sauce everywhere.
- Elizabeth said...
I am very happy about your #4! And will be joining your efforts at #2 as well. Plus, I get to turn FORTY this year! YAY!
- Survivin said...
Hope you have a Happy New Year. Your resolutions look alot like mine, good luck keeping them. I look back every year and say ahh, well there's always next year.
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Common IRS International Tax Forms – Golding & Golding Tax Lawyers
- 1 Be Careful What You Read
- 2 FBAR (FinCEN 114)
- 3 Form 8938
- 4 Form 3520
- 5 Form 3520-A
- 6 Form 5471
- 7 Form 5472
- 8 Form 8621
- 9 Form 926
- 10 Form 8865
- 11 Additional International Tax General Penalties
- 12 Getting Back Into Compliance with Offshore Disclosure
- 13 IRS Voluntary Disclosure of Offshore Accounts
- 14 When Do I Need to Use Voluntary Disclosure?
- 15 Golding & Golding – Offshore Disclosure
- 16 The Devil is in the Details…
- 17 What if You Never Report the Money?
- 18 Getting into Compliance
- 20 2. Streamlined Domestic Offshore Disclosure
- 21 3. Streamlined Foreign Offshore Disclosure
"Common IRS International Tax Forms" is a summary provided by the International Tax Lawyers at Golding & Golding.
The U.S. Government has made International Tax (and timely filing and reporting International Tax Forms such as FBARs, Form 3520, 5471, 8621, 8938, etc. an enforcement priority).
As such, it is very important that individuals who have offshore or foreign accounts get into compliance as quickly and safely as possible to avoid potentially high fines and penalties.
Be Careful What You Read
As you conduct your research online you will find one fear-mongering website or scaremongering website after the next.
That is not the point of this article, and not a strategy we use at Golding & Golding. The reality is, it is impossible to determine whether you personally will be selected for an IRS audit or examination.
Moreover, even if you are audited, it is impossible to know what level of penalty the IRS will issue against you.
For example, in some audits or examinations the IRS does not even issue penalties, but rather issues a Warning Letter in Lieu of Penalties. The problem is, there is no real way to know what level of penalty you will receive, because there are many factors that are out of your control.
Namely, what type of auditor/IRS Agent were you assigned that is handling your case, and what level of knowledge do they have regarding international tax. In addition, since the IRS agents have leeway to determine what penalty they want to issue, there is a lot of unknown to deal with — if you are audited.
As such, there are some proactive steps you can take to get into compliance once you are ready to make that leap. In the meantime, we want to provide you a summary of some of the more common types of forms you may need to file involving international tax and what the potential penalties made.
FBAR (FinCEN 114)
We start off with the FBAR, because it is one of the IRS International Reporting forms that receives the most amount of press. The FBAR is used to Report Foreign Bank and Financial Accounts on an annual basis.
The form has a relatively low threshold requirement of $10,000. In other words, if you have an annual aggregate total of foreign accounts (including life insurance or retirement funds) that on any day of the year exceeds $10,000, then you are required to report this form. It does not matter if the money is in one account or spread over numerous accounts. And, it does not matter if the account is in your home country of citizenship or if you opened the account before relocating to the United States.
The US government does not look into the semantics that deeply; rather, if you meet the threshold requirement then you have to file the form. Starting in 2017 (to report 2016 maximum balance), the due date coincides with your tax return filing date (including extension).
When it comes to the FBAR, one of the main concerns are the FBAR Penalties.
FBAR Penalties
A penalty for failing to file FBARs. United States citizens, residents and certain other persons must annually report their direct or indirect financial interest in, or signature authority (or other authority that is comparable to signature authority) over, a financial account that is maintained with a financial institution located in a foreign country if, for any calendar year, the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the year. The civil penalty for willfully failing to file an FBAR can be as high as the greater of $100,000 or 50 percent of the total balance of the foreign financial account per violation. See 31 U.S.C. § 5321(a)(5). Non-willful violations that the IRS determines were not due to reasonable cause are subject to a $10,000 penalty per violation.
Form 8938
Form 8938 is a byproduct of FATCA (Foreign Account Tax Compliance Act). It is a form that is required to be filed with the tax return each year when a person meets the threshold requirements for filing. Unlike the FBAR, which is an electronic form which is submitted directly to the Department of Treasury (The FBAR is not submitted with your tax return), Form 8938 is part of your tax return.
Form 8938 requires you to provide extensive information regarding foreign accounts and specified foreign assets. For example, with the FBAR, reporting is limited to accounts and insurance policies (although those terms can have a very broad meaning). Conversely, with form 8938, the person must report Income — along with assets and accounts.
Therefore, if you were to own stock of a foreign company, that would be considered a Specified Foreign Asset that would need to be reported on a Form 8938 — but would not be reported on an FBAR.
Moreover, with the FBAR, a person is required to report the maximum balance in the account, but is not required to report any income that is generated from the accounts. The 8938 is more depth than that. Rather, with form 8938, a person must report the account balance along with the annual income that is generated from form 8938 accounts or assets.
Additionally, the income must be broken down by type of income earned (such as royalties, dividends, interest, capital gains) and/or whether the income was earned through a custodial or deposit account and/or it was earned through one of the specified foreign assets.
Form 8938 Penalties
Beginning with the 2011 tax year, a penalty for failing to file Form 8938 reporting the taxpayer's interest in certain foreign financial assets, including financial accounts, certain foreign securities, and interests in foreign entities, as required by IRC § 6038D. The penalty for failing to file each one of these information returns is $10,000, with an additional $10,000 added for each month the failure continues beginning 90 days after the taxpayer is notified of the delinquency, up to a maximum of $50,000 per return.
Form 3520
A Form 3520 is a relatively benign form, save for the fact that the IRS can issue extensive fines and penalties for failing to report it. The form is used to report the receipt of a foreign gift either from a foreign person, foreign business, or foreign trust distribution.
The threshold requirements for having to report the gift vary. For example, if a person receives a foreign trust distribution, then the distribution must be reported despite any threshold requirement. In sharp contrast, a person would not need to report the receipt of a foreign gift from a foreign person unless the value of the gift exceeds more than $100,000 in either one transaction, or a series of transactions within the same tax year.
Form 3520 Penalties
A Penalty for failing to file Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts. Taxpayers must also report various transactions involving foreign trusts, including creation of a foreign trust by a United States person, transfers of property from a United States person to a foreign trust and receipt of distributions from foreign trusts under IRC § 6048. This return also reports the receipt of gifts from foreign entities under IRC § 6039F. The penalty for failing to file each one of these information returns, or for filing an incomplete return, is the greater of $10,000 or 35 percent of the gross reportable amount, except for returns reporting gifts, where the penalty is five percent of the gift per month, up to a maximum penalty of 25 percent of the gift.
Form 3520-A
Form 3520-A is a bit different than form 3520. Form 3520-A is required to be filed by a US person if the US person owns a foreign trust. A foreign trust with a U.S. owner must file Form 3520-A in order for the U.S. owner to satisfy its annual information reporting requirements under section 6048(b).
Each U.S. person treated as an owner of any portion of a foreign trust under the grantor trust rules (sections 671 through 679) is responsible for ensuring that the foreign trust files Form 3520-A and furnishes the required annual statements to its U.S. owners and U.S. beneficiaries.
The problem with this form is that if the owner/trustee of the trust does not report the form, then technically the trust may be subject to fines and penalties, which can be very substantial, depending on the facts and circumstances of the reporting.
Form 3520-A Penalties
A Penalty for failing to file Form 3520-A, Information Return of Foreign Trust With a U.S. Owner. Taxpayers must also report ownership interests in foreign trusts, by United States persons with various interests in and powers over those trusts under IRC § 6048(b). The penalty for failing to file each one of these information returns or for filing an incomplete return, is the greater of $10,000 or 5 percent of the gross value of trust assets determined to be owned by the United States person.
Form 5471
Form 5471 is generally used when a person has ownership in a foreign corporation. There are various threshold requirements regarding ownership versus control and voting rights as to when a person has to file, but generally a person will file a form 5471, when they own at least 10% of the foreign corporation.
This can become a serious problem for individuals who own foreign corporations in countries in which the purpose of the foreign corporation is more of an estate planning tool than a business tool. This is very common in many countries that utilize the Sociedad Anonima.
For example, many of our clients in Costa Rica may have formed one or multiple Sociedad Anonimas for the purpose of holding rental property instead of putting the property under their own name, because it eases estate planning transfers. Unfortunately, from a US perspective this type of corporation cannot be disregarded and therefore (even if it is dormant), the 5471 may need to be filed in part or whole.
Form 5471 Penalties
A penalty for failing to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. Certain United States persons who are officers, directors or shareholders in certain foreign corporations (including International Business Corporations) are required to report information under IRC §§ 6035, 6038 and 6046. The penalty for failing to file each one of these information returns is $10,000, with an additional $10,000 added for each month the failure continues beginning 90 days after the taxpayer is notified of the delinquency, up to a maximum of $50,000 per return.
Form 5472
Form 5472 is a bit different from form 5471. A form 5471 is filed when a US person has an interest, ownership or control in a foreign corporation. A form 5472 is used (generally) when a US corporation has more than 25% ownership by individuals who are not considered US persons.
This is typical when a foreign corporation, or group of foreign investors, come together to create a US corporation wherein in at least 25% of the corporation is owned by non-US shareholders.
These types of businesses are usually created to function solely in the United States regarding US source income and limited liability or tax liability on a bigger scale.
Form 5472 Penalties
A penalty for failing to file Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business. Taxpayers may be required to report transactions between a 25 percent foreign-owned domestic corporation or a foreign corporation engaged in a trade or business in the United States and a related party as required by IRC §§ 6038A and 6038C. The penalty for failing to file each one of these information returns, or to keep certain records regarding reportable transactions, is $10,000, with an additional $10,000 added for each month the failure continues beginning 90 days after the taxpayer is notified of the delinquency.
Form 8621
IRS Form 8621 (Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund) is an IRS Form required to be filed by individuals who have any interest in a Passive Foreign Investment Company — whether or not they received an Excess Distribution, as long as they are not otherwise exempt from filing.
Unlike IRS Form 5471, there is no minimum ownership requirement. Technically, even if you have "fractional ownership," of a PFIC you are still required to file — unless you meet one of the very limited exemptions/exclusions.
Moreover, the mere ownership of Foreign Mutual Funds and other foreign passive investments (that you do not technically own in a PFIC company) requires you to file the form.
The form can be daunting, especially when the filer also has a tax liability in accordance with form 8621.
Form 8621 Penalties
Notwithstanding Excess Distribution calculations, the "main non-numerical" penalty associated with form 8621 is completely unfair (you can read here about the sheer horror of the "Excess Distribution calculation").
Why? Because technically, while there is no specific numerical penalty included regarding non-filing of Form 8621, a tax return is still considered to be "open" until the 8621 is filed. In other words, the statute of limitations countdown for the IRS to audit your tax return (usually 3 years) does not even begin to tick if the 8621 hasn't been filed.
*Even if you try to argue the return only remains open as to the 8621, but in reality, the IRS will most likely take you to task as to the whole return. Even if you could convince the agent that a post statute audit should be contained to 8621 issues, the IRS would just need to show some relation from the 8621 to other parts of your return to avoid that issue.
Form 926
A Form 926 is required to be filed when a person transfers property to a foreign corporation. The purpose of this this is so the U.S. can track assets that are being moved offshore, and help determine (now or in the future) whether those assets have previously been reported for tax purposes in the United States or are not subject to taxation (due to the relocation being deemed a "sale")
For example, does the asset already have a BIG (Built-in-Gain) or other inherent tax liability that the company may be attempting to circumvent or sidestep by shifting the asset offshore.
Form 926 Penalties
A penalty for failing to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation. Taxpayers are required to report transfers of property to foreign corporations and other information under IRC § 6038B. The penalty for failing to file each one of these information returns is ten percent of the value of the property transferred, up to a maximum of $100,000 per return, with no limit if the failure to report the transfer was intentional.
Form 8865
A Form 8865 is similar to a Form 5471, except that the form 8865 is used to report foreign partnership interest, whereas form 5471 is used to report ownership of foreign Corporation. If you know anything about partnerships, you know that the reporting requirements such as basis and proportionate shares is a very complex undertaking. That is because unlike the Corporation which has its own entity, a partnership is not an entity to the same degree that, for example, a corporation is an entity.
As such, as with a partnership the individuals still directly owned the assets, even though they are being owned through the partnership (in other words, there is no entity that distinguishes between the owners and the partnership aside from the "partnership" which is a pass-through for tax purposes, but is reported separately.)
The reporting requirements for a partnership can the intense and therefore it is very important to understand these reporting requirements when submitting a form 8865.
Form 8865 Penalties
A penalty for failing to file Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships. United States persons with certain interests in foreign partnerships use this form to report interests in and transactions of the foreign partnerships, transfers of property to the foreign partnerships, and acquisitions, dispositions and changes in foreign partnership interests under IRC §§ 6038, 6038B, and 6046A. Penalties include $10,000 for failure to file each return, with an additional $10,000 added for each month the failure continues beginning 90 days after the taxpayer is notified of the delinquency, up to a maximum of $50,000 per return, and ten percent of the value of any transferred property that is not reported, subject to a $100,000 limit.
Additional International Tax General Penalties
Fraud Penalties imposed under IRC §§ 6651(f) or 6663
Where an underpayment of tax, or a failure to file a tax return, is due to fraud, the taxpayer is liable for penalties that, although calculated differently, essentially amount to 75 percent of the unpaid tax.
A Penalty for Failing to File a Tax Return imposed under IRC § 6651(a)(1)
Generally, taxpayers are required to file income tax returns. If a taxpayer fails to do so, a penalty of 5 percent of the balance due, plus an additional 5 percent for each month or fraction thereof during which the failure continues may be imposed. The penalty shall not exceed 25 percent.
A Penalty for Failing to Pay the Amount of tax shown on the return under IRC § 6651(a)(2)
If a taxpayer fails to pay the amount of tax shown on the return, he or she may be liable for a penalty of .5 percent of the amount of tax shown on the return, plus an additional .5 percent for each additional month or fraction thereof that the amount remains unpaid, not exceeding 25 percent.
An Accuracy-Related Penalty on Underpayments Imposed under IRC § 6662
Depending upon which component of the accuracy-related penalty is applicable, a taxpayer may be liable for a 20 percent or 40 percent penalty.
Possible Criminal Charges related to Tax Matters include Tax Evasion (IRC § 7201)
Filing a false return (IRC § 7206(1)) and failure to file an income tax return (IRC § 7203). Willfully failing to file an FBAR and willfully filing a false FBAR are both violations that are subject to criminal penalties under 31 U.S.C. § 5322. Additional possible criminal charges include conspiracy to defraud the government with respect to claims (18 U.S.C. § 286) and conspiracy to commit offense or to defraud the United States (18 U.S.C. § 371).
A Person Convicted of Tax Evasion is subject to a prison term of up to five years and a fine of up to $250,000
Filing a false return subjects a person to a prison term of up to three years and a fine of up to $250,000. A person who fails to file a tax return is subject to a prison term of up to one year and a fine of up to $100,000. Failing to file an FBAR subjects a person to a prison term of up to ten years and criminal penalties of up to $500,000. A person convicted of conspiracy to defraud the government with respect to claims is subject to a prison term of up to not more than 10 years or a fine of up to $250,000. A person convicted of conspiracy to commit offense or to defraud the United States is subject to a prison term of not more than five years and a fine of up to $250,000.
Getting Back Into Compliance with Offshore Disclosure
If you have not filed the necessary international tax forms and are worried about the ramifications, fines and penalties by the US government, you may consider getting into compliance with IRS offshore voluntary disclosure.
IRS Voluntary Disclosure of Offshore Accounts
Offshore Voluntary Disclosure Tax law is very complex. There are many aspects that go into any particular tax calculation, including the legal status, marital status, business status and residence status of the taxpayer.
When Do I Need to Use Voluntary Disclosure?
Voluntary Disclosure is for individuals, estates, and businesses who are out of compliance with the IRS and the Department of Treasury. What does that mean? It means that if you are required to file a U.S. tax return and you don't do so timely, then you are out of compliance.
If the IRS discovers that you are out of compliance, you may become subject to extensive fines and penalties – ranging from a warning letter all the way up to tax liens, tax levies, seizures, and criminal investigations. To combat this, you can take the proactive approach and submit to Voluntary Disclosure.
Golding & Golding – Offshore Disclosure
At Golding & Golding, we limit our entire practice to offshore disclosure (IRS Voluntary Disclosure of Foreign and U.S. Assets). The term offshore disclosure is a bit of a misnomer, because the term "offshore" generally connotes visions of hiding money in secret places such as the Cayman Islands, Bahamas, Malta, or any other well-known tax haven jurisdiction – but that is not the case.
In fact, any money that is outside of the United States is considered to be offshore; the term offshore is not a bad word. In other words, merely because a person has money offshore (a.k.a. overseas or in a foreign country) does not mean that money is the result of ill-gotten gains or that the money is being "hidden." It just means it is not in the United States. Many of our clients have assets and bank accounts in their homeland countries and these are considered offshore assets and offshore bank accounts.
The Devil is in the Details…
If you do have money offshore, then it is very important to ensure that the money has been properly reported to the U.S. government. In addition, it is also very important to ensure that if you are earning any foreign income from that offshore money, that the earnings are being reported on your U.S. tax return.
It does not matter whether your money is in a country that does not tax a particular category of income (for example, many Asian countries do not tax passive income). It also does not matter if you are a dual citizen and/or if that money has already been taxed in the foreign country.
Rather, the default position is that if you are required to file a U.S. tax return and you meet the minimum threshold requirements for filing a U.S. tax return, then you have to include all of your foreign income. If you already paid foreign tax on the income, you may qualify for a Foreign Tax Credit. In addition, if the income is earned income – as opposed to passive income – and you meet either the Bona-Fide Resident Test or Physical-Presence Test, then you may qualify for an exclusion of that income; nevertheless, the money must be included on your tax return.
What if You Never Report the Money?
If you are in the unfortunate position of having foreign money or specified foreign assets that should have been reported to the U.S. government, but which you have not reported — then you are in a bit of a predicament, which you will need to resolve before it is too late.
As we have indicated numerous times on our website, there are very unscrupulous CPAs, Attorneys, Accountants, and Tax Representatives who would like nothing more than to get you to part with all of your money by scaring you into believing you are automatically going to be arrested, jailed, or deported because you have unreported money. While that is most likely not the case (depending on the facts and circumstances of your specific situation), you may be subject to extremely high fines and penalties.
Moreover, if you knowingly or willfully hid your foreign accounts, foreign money, and offshore assets overseas, then you may become subject to even higher fines and penalties…as well as a criminal investigation by the special agents of the IRS and/or DOJ (Department of Justice).
Getting into Compliance
There are five main methods people/businesses use to get into compliance. Four of these methods are perfectly legitimate as long as you meet the requirements for the particular mechanism of disclosure. The fifth alternative, which is called a Quiet Disclosure a.k.a. Silent Disclosure a.k.a. Soft Disclosure, is ill-advised as it is illegal and very well may result in criminal prosecution.
We are going to provide a brief summary of each program below. We have also included links to the specific programs. If you are interested, we have also prepared very popular "FAQs from the Trenches" for FBAR, OVDP and Streamlined Disclosure reporting. Unlike the technical jargon of the IRS FAQs, our FAQs are based on the hundreds of different types of issues we have handled over the many years that we have been practicing international tax law and offshore disclosure in particular.
After reading this webpage, we hope you develop a basic understanding of each offshore disclosure alternative and how it may benefit you to get into compliance. We do not recommend attempting to disclose the information yourself as you may become subject to an IRS investigation insofar as you will have to answer questions directly to the IRS, which you can avoid with an attorney representative.
If you retain an attorney, then you will get the benefit of the attorney-client privilege which provides confidentiality between you and your representative. With a CPA, there is a relatively small privilege which does provide some comfort, but the privilege is nowhere near as strong as the confidentiality privilege you enjoy with an attorney.
Since you will be dealing with the Internal Revenue Service and they are not known to play nice or fair – it is in your best interest to obtain an experienced Offshore Disclosure Attorney.
OVDP is the Offshore Voluntary Disclosure Program — a program designed to facilitate taxpayer compliance with IRS, DOT, and DOJ International Tax Reporting and Compliance. It is generally reserved for individuals and businesses who were "Willful" (aka intentional) in their failure to comply with U.S. Government Laws and Regulations.
The Offshore Voluntary Disclosure Program is open to any US taxpayer who has offshore and foreign accounts and has not reported the financial information to the Internal Revenue Service (restrictions apply). There are some basic program requirements, with the main one being that the person/business who is applying under this amnesty program is not currently under IRS examination.
The reason is simple: OVDP is a voluntary program and if you are only entering because you are already under IRS examination, then technically, you are not voluntarily entering the program – rather, you are doing so under duress.
Any account that would have to be included on either the FBAR or 8938 form as well as additional income generating assets such as rental properties are accounts that qualify under OVDP. It should be noted that the requirements are different for the modified streamlined program, in which the taxpayer penalties are limited to only assets that are actually listed on either an FBAR or 8938 form; thus the value of a rental property would not be calculated into the penalty amount in a streamlined application, but it would be applicable in an OVDP submission.
An OVDP submission involves the failure of a taxpayer(s) to report foreign and overseas accounts such as: Foreign Bank Accounts, Foreign Financial Accounts, Foreign Retirement Accounts, Foreign Trading Accounts, Foreign Insurance, and Foreign Income, including 8938s, FBAR, Schedule B, 5741, 3520, and more.
What is Included in the Full OVDP Submission?
The full OVDP application includes:
- Eight (8) years of Amended Tax Return filings;
- Eight (8) Years of FBAR (Foreign Bank and Account Reporting Statements);
- Penalty Computation Worksheet; and
- Various OVDP specific documents in support of the application.
Under this program, the Internal Revenue Service wants to know all of the income that was generated under these accounts that were not properly reported previously. The way the taxpayer accomplishes this is by amending tax returns for eight years.
Generally, if the taxpayer has not previously reported his accounts, then there are common forms which were probably excluded from the prior year's tax returns and include 8938 Forms, Schedule B forms, 3520 Forms, 5471 Forms, 8621 Forms, as well as proof of filing of FBARs (Foreign Bank and Financial Account Reports).
OVDP Penalties
The taxpayer is required to pay the outstanding tax liability for the eight years within the disclosure period – as well as payment of interest along with another 20% penalty on that amount (for nonpayment of tax). To give you an example, let's pick one tax year during the compliance period. If the taxpayer owed $20,000 in taxes for year 2014, then they would also have to include in the check the amount of $4,000 to cover the 20% penalty, as well as estimated interest (which is generally averaged at about 3% per year). This must be done for each year during the compliance period.
Then there is the "FBAR/8938" Penalty. The Penalty is 27.5% (or 50% if any of the foreign accounts are held at an IRS "Bad Bank") on the highest year's "annual aggregate total" of unreported accounts (accounts which were previously reported are not calculated into the penalty amount).
For OVDP, the annual aggregate total is determined by adding the "maximum value" of each unreported account for each year, in each of the last 8 years. To determine what the maximum value is, the taxpayer will add up the highest balances of all of their accounts for each year. In other words, for each tax year within the compliance period, the application will locate the highest balance for each account for each year, and total up the values to determine the maximum value for each year.
Thereafter, the OVDP applicant selects the highest year's value, and multiplies it by either 27.5%, or possibly 50% if any of the money was being held in what the IRS considers to be one of the "bad banks." When a person is completing the penalty portion of the application, the two most important things are to breathe and remember that by entering the program, the applicant is seeking to avoid criminal prosecution!
2. Streamlined Domestic Offshore Disclosure
The Streamlined Domestic Offshore Disclosure Program is a highly cost-effective method of quickly getting you into IRS (Internal Revenue Service) or DOT (Department of Treasury) compliance.
What am I supposed to Report?
There are three main reporting aspects: (1) foreign account(s), (2) certain specified assets, and (3) foreign money. While the IRS or DOJ will most likely not be kicking in your door and arresting you on the spot for failing to report, there are significantly high penalties associated with failing to comply.
In fact, the US government has the right to penalize you upwards of $10,000 per unreported account, per year for a six-year period if you are non-willful. If you are determined to be willful, the penalties can reach 100% value of the foreign accounts, including many other fines and penalties… not the least being a criminal investigation.
Reporting Specified Foreign Assets – FATCA Form 8938
Not all foreign assets must be reported. With that said, a majority of assets do have to be reported on a form 8938. For example, if you have ownership of a foreign business interest or investment such as a limited liability share of a foreign corporation, it may not need to be reported on the FBAR but may need to be disclosed on an 8938.
The reason why you may get caught in the middle of whether it must be filed or not is due largely to the reporting thresholds of the 8938. For example, while the threshold requirements for the FBAR is when the foreign accounts exceed $10,000 in annual aggregate total – and is not impacted by marital status and country of residence – the same is not true of the 8938.
The threshold requirements for filing the 8938 will depend on whether you are married filing jointly or married filing separate/single, or whether you are considered a US resident or foreign resident.
Other Forms – Foreign Business
While the FBAR and Form 8938 are the two most common forms, please keep in mind that there are many other forms that may need to be filed based on your specific facts and circumstances. For example:
- If you are the Beneficiary of a foreign trust or receive a foreign gift, you may have to file Form 3520.
- If you are the Owner of a foreign trust, you will also have to file Form 3520-A.
- If you have certain Ownerships of a foreign corporation, you have to file Form 5471.
- And (regrettably) if you fall into the unfortunate category of owning foreign mutual funds or any other Passive Foreign Investment Companies then you will have to file Form 8621 and possibly be subject to significant tax liabilities in accordance with excess distributions.
Reporting Foreign Income
If you are considered a US tax resident (which normally means you are a US citizen, Legal Permanent Resident/Green-Card Holder or Foreign National subject to US tax under the substantial presence test), then you will be taxed on your worldwide Income.
It does not matter if you earned the money in a foreign country or if it is the type of income that is not taxed in the country of origin such as interest income in Asian countries. The fact of the matter is you are required to report this information on your US tax return and pay any differential in tax that might be due.
In other words, if you earn $100,000 USD in Japan and paid 25% tax ($25,000) in Japan, you would receive a $25,000 tax credit against your foreign earnings. Thus, if your US tax liability is less than $25,000, then you will receive a carryover to use in future years against foreign income (you do not get a refund and it cannot be used against US income). If you have to pay the exact same in the United States as you did in Japan, it would equal itself out. If you would owe more money in the United States than you paid in Japan on the earnings (a.k.a. you are in a higher tax bracket), then you have to pay the difference to the U.S. Government.
3. Streamlined Foreign Offshore Disclosure
What do you do if you reside outside of the United States and recently learned that you're out of US tax compliance, have no idea what FATCA or FBAR means, and are under the misimpression that you are going to be arrested and hauled off to jail due to irresponsible blogging by inexperienced attorneys and accountants?
If you live overseas and qualify as a foreign resident (reside outside of the United States for at least 330 days in any one of the last three tax years or do not meet the Substantial Presence Test), you may be in for a pleasant surprise.
Even though you may be completely out of US tax and reporting compliance, you may qualify for a penalty waiver and ALL of your disclosure penalties would be waived. Thus, all you will have to do besides reporting and disclosing the information is pay any outstanding tax liability and interest, if any is due. (Your foreign tax credit may offset any US taxes and you may end up with zero penalty and zero tax liability.)
*Under the Streamlined Foreign, you also have to amend or file 3 years of tax returns (and 8938s if applicable) as well as 6 years of FBAR statements just as in the Streamlined Domestic program.
Call Today, Let us Help.
International Tax Lawyers - Golding & Golding, A PLC
Sean holds a Master's in Tax Law from one of the top Tax LL.M. programs in the country at the University of Denver, and has also earned the prestigious Enrolled Agent credential. Mr. Golding is also a Board Certified Tax Law Specialist Attorney (A designation earned by Less than 1% of Attorneys nationwide.)
Latest posts by International Tax Lawyers - Golding & Golding, A PLC (see all)
- Can I Rely on Tax Lawyer Advice to Conceal FBAR Info from CPA? - August 15, 2019
- Beware of Aggressive Tax Attorneys & "Insider Secret IRS Knowledge" - August 14, 2019
- Texas Sized FBAR Penalty & Importance of Experienced FBAR Counsel - August 14, 2019


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A friend of mine posted on Facebook,
"I ate an onion as a midnight snack and I woke up with my mouth tasting like a foot."
You may have smiled reading that, you may have thought, "Ugh", or you may have related to it in some way from your own morning breath experiences.
After reading that post, I did three things in this order. 1. Laughed. 2. Brushed my teeth. 3. Wrote these thoughts out about toxic.
A quick internet search for the word "Toxic" reveals this:
Definition of TOXIC 1: containing or being poisonous material especially when capable of causing death or serious debilitation <toxic waste><a toxic radioactive gas> <an insecticide highly toxic to birds> 2: exhibiting symptoms of infection or toxicosis <the patient became toxic two days later> 3: extremely harsh, malicious, or harmful <toxic sarcasm> 4: relating to or being an asset that has lost so much value that it cannot be sold on the market
Consider that what we put into ourselves affects what comes out of us. Usually people are aware to avoid ingestion of food and other things that can harm them. If it is known to be toxic, the rationale person will not consume it. What about toxic words or thoughts? We are bombarded by sound-bytes every day that seek to influence what we think and do. Are there words that have been feed to you, that you took in and they became toxic? As they resided in you, did they later come out as foul, toxicifying words to others?
In the "my mouth tastes like a foot" example the onion a few hours earlier had time to work within the body to do what onions do, both good and bad. Take away a lesson from my friend's funny, self revealing post. Recognize what is coming out of us and determine is it pleasant or helpful to us and others. If it is sour, distasteful, even toxic then take action to stop it and reflect back on how it may have come to be in you.


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Sunday, December 31, 2006
Happy New Year!
Hudson is starting off the New Year in his stylin' outfit...too bad we're staying at home!!! We were invited to ring in the new year at a 80's theme party at Rudy's tonight (sounds too fun!), but Rob's stuck working and the reality is I'll probably be asleep before midnight! Oh the joys of having a new born. I honestly am not complaining that I'm not going to a big party tonight...I can't wait to kiss my little boy smack on the lips and celebrate the end of 2006 and the start of 2007. He's made my year.
Posted by Joyce at 3:43 PM 8 comments:
Wednesday, December 27, 2006
Happy Holidays!
We're back in Ottawa after spending Christmas in Montreal with family and friends. Hudson's first Christmas was crazy...but fun! He got lots of gifts...lots of cuddles...lots of attention. For the most part...everyone thinks Hudson looks like Rob. Although one of my friends sees Audrey in him too!!! I don't know about that...
Santa didn't forget Bosco...he got a big bone which he paraded around the house showing everyone so proudly.
P.S. Santa didn't grant me my wish...Hudson still wants to nurse every 2 hours!!! My dream of sleeping 6 hours in a row will have to wait...
Posted by Joyce at 9:45 PM 5 comments:
Monday, December 18, 2006
clean...or play???
Hudson is asleep (after what seems like continuously nursing for the past 2 and 1/2 days straight!)...and I should probably vaccuum or clean the bathrooms...but instead I have decided to play on the computer and update my blog. It's more fun bragging about my son, than being a good housewife.
Posted by Joyce at 1:19 PM 3 comments:
Wednesday, December 13, 2006
both hands!
I'm actually typing with BOTH hands right now...something that is a rare occurance since Hudson was born...as he's usually in one of my arms while I type with the other...
he's sleeping like an angel in his crib right now...yes his crib...like a big boy!
don't you just wanna kiss his perfect lips? nose? chubby cheeks?...
he's sleeping like an angel in his crib right now...yes his crib...like a big boy!
don't you just wanna kiss his perfect lips? nose? chubby cheeks?...
Posted by Joyce at 2:04 PM 6 comments:
Monday, December 11, 2006
4 weeks old!
One month old...
still nursing every 2-3 hours...
still "tricking" me into changing his diaper, only to poop as soon as the clean one is on...
still sleeping best when someone is holding him...
still the apple of our eye!!!
Posted by Joyce at 11:29 AM 8 comments:
Friday, December 08, 2006
before and after...
Shower BEFORE Hudson:
Before Hudson: Care about clothes matching, looking stylish, looking sexy...
After Hudson: Care that shirt/top has easy access to getting boob out for nursing...
Don't even get me started on makeup and hair...
- patiently wait for perfect water temperature
- allow water to completely soak hair and body
- shampoo, and sometimes repeat (to clean out hair products)
- put in conditioner...allow to penetrate hair before rinsing out
- wash all over
- shave all necessary body parts
- pumice-stone heels of feet
- wash face
- take extra time rinsing everything and enjoy sensation of hot water before getting out
Shower AFTER Hudson:
- get in
- shampoo hair once (no need to repeat anyway, as I don't use hair products anymore)
- condition hair
- quickly wash body parts that need washing (i.e. armpits, privates, feet)
- wash face
- get out
Before Hudson: Care about clothes matching, looking stylish, looking sexy...
After Hudson: Care that shirt/top has easy access to getting boob out for nursing...
Don't even get me started on makeup and hair...
Posted by Joyce at 5:16 PM 5 comments:
Monday, December 04, 2006
3 weeks...
My baby boy Hudson is 3 weeks old...
and my hormones are less volatile (the Tim Horton's commercial with the Chinese guy watching his son/grandson play hockey made me bawl my eyes out last week), Hudson's baby acne is clearing up nicely, I'm actually getting USED to only 4 hours of "broken" sleep a night, and Hudson is SLOWLY getting used to sleeping on his own (he sleeps so soundly in our arms...but the minute you put him "down"...he's up and wide awake)! I had a few episodes in the beginning, of feeling overwhelmed and wondering if I was going to know how to be a "mama"...but I'm happy to say those feelings have lessened...and I feel like I'm getting into my routine. I can't stop staring at him, feeling so blessed that he's in my life...he's a stinker like the rest of our family...a little high-maintence at times...he fits in perfectly!!!
Posted by Joyce at 11:43 AM 11 comments:
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The Cable With Braid Stitch :: Knitting Stitch #205
Stitch Description
This knitting tutorial will help you learn how to knit the cable with braid stitch. This cable looks just like a common braid. The cable with braid stitch would be great for cabled sweaters, scarves, headbands and accessories!
Video Tutorial
Materials Used
Breakfast Blend is a delicious, 3-ply pairing of soft, combed merino and alpaca yarn, which knits up into a luxurious, velvety fabric. The alpaca contributes a silky hand while the merino keeps the yarn bouncy and light; the resulting fabric has a warm density and soft halo without weight, perfect for garments, accessories, or blankets.
Get This
Montana Mountain Bocote Double Pointed Knitting Needles
These beautiful knitting needles are made from Bocote wood. This wood comes from Mexico and has a beautiful and unique grain pattern, creating dark swirls against a golden backdrop. Because of this wood's striking, zebra-like contrasts, these needles are eye-catching. Montana Mountain Knitting Needles hand-makes these excellent tools in Seeley Lake, Montana.
Get This
Stitch Details
Stitch Characteristics
Pattern Instructions
Worked over a panel of 6 sts
- Row 1 (Right side) K2, C4F
- Row 2 Purl 6
- Row 3 C4B, K2
- Row 4 Purl 6
Repeat rows 1-4 until you reach your desired length.


text: My mom wants to find a service to get cheaper rates and bundle all of it in one service. We have had Dish for several years. I just wondered if anyone had any experience with this. Dish is now offering phone service and DSL service. It sounds good but I need to check it out before making the change. It is mom's and my service. We share it.


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By MPC-Tutor Wed Jul 25, 2018 10:50 am
'Electric Bass' is our latest MPC instrument expansion featuring multisampled vintage and modern bass guitars for the MPC X, MPC Live, MPC Studio, MPC Renaissance & MPC Touch.
The expansion features over 50 custom bass patches to give you a wide range of very realistic sounding bass guitar tones – the demo below is made from a selection of the patch previews found inside the expansion:
The collection comes with two separate installers; a dedicated version for 'standalone mode' use in the MPC X/MPC Live and a separate MPC Software Expansion installer for use in the Expansion Browser (compatible with both MPC Software 2.0 and 1.9), perfect for the MPC Studio, MPC Renaissance and MPC Touch.
Get more info on Electric Bass!


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I've been using my Droid for about three months now, and I like it more and more. I've read up on some of the tech stuff, and I thought you'd be interested.
The Droid OS is Android 2.0, while the Motorola network is the Verizon CDMA 1X 800/1900 EVDO (I knew you'd want to know that). Motorola claims up to 270 hours of standby time on a single charge and up to 385 minutes of talk time, but that must be with email, messaging and everything turned off because I've never come close to that.
I've been using the built-in 5MP camera with its 4x digital zoom and dual LED flash a lot more than any other camera phone I've ever had. It's so easy to use (despite my shooting my 1st video with the camera turned sideways!). The camera sports auto focus and cropping, rotation, and Geo tagging tools. The Droid will play music and video and can record DVD quality video at 720 x 480.
I now have three separate email accounts on my Droid and integration was straightforward. I've been a Google slut for some time now—Gmail, Calendar, Contacts, AdSense, AdWords, Google, Google Docs… You name it if it's Google I probably use it.
It's a treat to jot down a note in GDocs (the Droid Google docs app) and find it waiting in my Docs folder when I get home. Likewise for calendaring and adding new contacts. I admit to being a bit paranoid about "the cloud" – what if the cloud blows away? – But the convenience is just compelling. I do backup my contacts and email.
Daily Use
If you're used to the lightweight iPhone, or even a Blackberry (my previous smartphone), the Droid is strange at first. It's hefty – mine weighs 6.5 ounces – and the bottom edge of the phone overhangs the lower part of the screen about 3/8". The phone's mic is located on the bottom edge, so you don't cover it with your cheek when you talk, and it's a useful little handle to slide open the QWERTY keyboard.
The Droid is a lot quicker on the draw than the iPhone or other phones. Its accelerometers switch the screen from landscape to portrait almost instantly when you rotate the phone. The soft keyboard also has excellent visual and audio feedback. I make a lot of typing errors, but I can correct them quickly.
I started with the native Droid browser but switched to the Dolphin browser and like it a lot. I provide the gesture enlarge and reduce and allows you to program your gestures. That said, I am eagerly awaiting the first Firefox browser for the Droid.
The screen is bright with great color reproduction and is excellent for video. I am watching YouTube on it with great enjoyment.
The slide out keyboard has a D-pad that lets you scroll and select things when you are surfing the web, which is ideal for correcting my numerous typing errors. The screen resolution makes it easy to see an entire web page without needing to zoom in or out.
Most iPhone users are fiercely loyal, but even they complain about AT&T 3G coverage. 3G with Verizon is so much faster than the AT&T 3G connection, and call quality on the Droid is outstanding.
The Droid keyboard is hard for fat-fingered me to get used to. I am getting better, but it would be much improved with rounded instead of flat-top keys. I wind up using the soft keyboard often, despite the lack of a D-pad. I might feel differently if I had ever owned an iPhone, but I've used one often enough to be convinced that the Droid can only get better, and the tight integration with Google apps is just great.
The final grade for the Droid? A-.


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Thursday 3 July, 2014 - There's a new multi-millionaire in Surry Hills after last night's Wednesday Lotto 'Double Win Wednesday' draw!
A local man won a $2 million prize overnight and is now literally 'living the dream'.
"I can't believe it…" the winner told a NSW Lotteries official today.
"I've dreamed of this happening. This has changed my life.
"To be living without a mortgage is a dream come true."
The man purchased his winning Wednesday Lotto 18 game marked entry from Surry Hills Mall Newsagency, Shops 17-18 in Surry Hills Shopping Village, 38 Baptist Street in Redfern.
The winning numbers in Wednesday Lotto draw 3361 on Wednesday 2 July, 2014 were 4, 18, 9, 27, 42 and 25 with the supplementary numbers of 45 and 20. Along with the prize won in New South Wales, another $2 million division one prize was won in Victoria.
The Double Win Wednesday promotion for one draw only offered Wednesday Lotto players the chance to win double the prize money in divisions one to six!
Monday and Wednesday Lotto offers players a guaranteed $1 million division one prize for up to four winners every Monday and Wednesday.
Players have more chances to win big this week with tonight's $3 million Powerball draw!


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Our Cremation Provider Network Has Pledged to Honor the Dignity of Those Entrusted to Their Care
Talk With A Local Cremation Expert
Your Trust &
Is Essential
The owners and staff of every funeral home selected by Cremation-With-Care has pledged to comply with the CWC-Code of Ethics. We've adopted the Code of Ethics & Professional Responsibility to establish the highest principles & standards of service. These Principles express the ethical & professional ideals that Cremation-With-Care providers are expected to display in their professional activities.Code of Ethics-Click Here
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Compassion &
Your local family owned Cremation-With-Care exclusive provider understands that what matters most to those who have lost a loved one is guidance and understanding.Learn More
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If you have just experienced the death of a family member or friend please accept our sincere condolences. We are available 24/7/365 to respond to your call, expedite transport of your loved one and answer your questions with respect.Immediate Need
The National Hospice Organization and its standards document recognizes the significant role of the CWC-Cremation Service Provider in collaborating with the hospice team at the time of death.
Every Cremation-With-Care cremation provider appreciates the trust that families and hospice workers place in us and we constantly strive to be deserving of that trust. At no time will family members be without support. The strong attachments and trust developed in one supportive environment (hospice) are shared and transferred to another (Cremation-With-Care cremation provider) as the family moves through the process of dying, death and bereavement.
Hospice Care includes care of the patient and family prior to the time of death, at the time of death, and care of the family during the bereavement period. For this reason Cremation-With-Care cremation providers have become an integral part of hospice care by bridging the gap between the time of death and bereavement care. When you consider the philosophy of hospice and funeral service, it is clear why the continuum of care provided by our professional staff is a "natural extension" of hospice care. Cremation-With-Care cremation providers and hospice caregivers work closely together in order to meet the total needs of families. With greater understanding of each other's care, areas of expertise and resources, hospice workers and our caring staff work together to plan a course which makes for a more natural transition of care at the time of death and in caring for the survivors in the months following the death.
Mark E. Davis
Licensed Funeral Director
Founder | Administrator
Over the last 30 years I have personally seen thousands of families through one of life's most stressful situations, the loss of a loved one. What I've learned from my decades of experience is this...what matters most to those who are dealing with a death is guidance and understanding. Therefore I have selected funeral homes across America whose promise to their community is radically different from the others. They pledge to uphold the highest level of ethical business standards and believe that they have a unique responsibility to honor the dignity of the deceased, to aid and counsel the family in time of grief, and to encourage remembrance with each family within its own traditions, culture and financial means.


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We are phasing out the acceptance of cheques as payment of table money at Berks & Bucks events. At county events, table money will be cash only - cheques will not be accepted. Cheques will continue to be accepted at the Green Point events.
The county has set up a new e-group facility that ensures you receive occasional reminders of events and county information via email. You will receive this information automatically if your email is registered in "My Details" within your EBU Members' area. You can change your email address or unsubscribe by following the simple instructions at the bottom of an email.
If you have not registered your email with the EBU but would still like to be added to the B&BCBA list, please email the B&BCBA Membership Secretary - Dave Green: firstname.lastname@example.com
Berks & Bucks CBA
Entry Form for
Teams for the Perkins Cup,
to be held at Windsor on Sunday 23rd February 2020 starting at 1:30pm
To assist in planning the event, entries should be submitted as soon as possible.
Entries received up to 10:00pm on the day before the event will be posted on the confirmed entry listing on this website.
Later entrants may still be accepted, but they should phone the Event Host (name on website) on the County mobile (07401 079752) after 8:00am on the day of the event. This number should also be used in the event of a late cancellation.
Players turning up at an event unexpectedly will not be guaranteed to be allowed to play.
Do not send payment in advance; pay at the event.
Click this box to access the online Entry Form.
Entries are automatically listed under the Entry Form as soon as they are submitted online.
Click here to access the Form and to see the Entry List beneath it.


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Lime-Cilantro Pork Tacos
- 1 pound pork tenderloin, trimmed and cut into thin strips
- 1/4 teaspoon salt
1/8 teaspoon freshly ground black pepper
2 teaspoons olive oil
1 1/2 cups thinly sliced onion
1 small jalapeño pepper, seeded and chopped
1/2 cup fat-free, less-sodium chicken broth
1/2 cup chopped plum tomato
3 tablespoons chopped cilantro
2 1/2 tablespoons fresh lime juice
8 (6-inch) flour tortillas
Heat a large nonstick skillet over medium-high heat. Sprinkle pork with salt and black pepper. Add oil to pan. Add pork, and sauté 4 minutes or until browned. Remove pork from pan; place in a bowl. Add onion and jalapeño to pan; sauté 5 minutes or until tender. Add broth; reduce heat, and simmer 1 minute, scraping pan to loosen browned bits. Stir in tomato; simmer 2 minutes.
Return pork and accumulated juices to pan. Stir in cilantro and lime juice; cook 1 minute or until pork is done.
Heat tortillas according to package directions. Spoon 1/2 cup pork mixture into each tortilla; roll up.


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You can track your applications through BridgeU's Applications tool. Please note: BridgeU does not automatically send your applications to universities - this tool is just for tracking purposes.
Watch the video below to understand how to add Shortlisted universities to the Applications tool, and how to update your Applications as you make progress.


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One of the most common business-related questions I see regarding starting a new bakery is how to price your products and services. If you can legally charge for food in your area with your current setup (for example, some states restrict home bakeries), the answer is a simple formula:
Price = Ingredient Cost + Labor Cost + Allocated Overhead Cost + Profit
To price ingredients, you need to to know how much you are spending per unit on each ingredient and how many units of each ingredient are in your recipe.
Your labor cost is based on how many hours it will take to complete the order (including prep, baking, decorating, packaging, and cleanup) multiplied by your hourly wage. If you rent a commercial kitchen by the hour, I find it's convenient to capture that cost under labor since it is directly related to the time spent on order processing.
Your total annual overhead expense is how much you are spending per year on stuff that's not directly related to creating products but is still necessary to run your business, such as insurance, accounting, license fees, utilities, advertising, etc. To find the allocated overhead cost, just divide your annual overhead expense by the number of orders you fill per year.
The first three items added together represent your cost. The last component, profit, will typically be a markup in the 15-45% range. To determine how much to mark up your cost, you need to do some market research to see how much similar products are selling for in your area. If you find that your cost is already higher than market value before applying markup, you need to reduce your costs, find a new market, or both. Do not try to price your products below market value.
This magic formula can be applied to just about any product or service. Of course, the formula's accuracy is only as good as your data, so be diligent and make sure to revisit your pricing structure every year or so to account for inflation.
If you enjoyed this article and want to help fund future content, you can send a contribution via PayPal. Thank you for your support!


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I don't really know why I'm blogging just yet.
I don't have a book actually published (though it is in the editing stages) and am not normally a very talkative person.
And small talk and chatting? Forget it!
So, I probably won't be saying anything too productive or useful at the present.
The editing? Well, it is going slowly. There are so many things that can be said differently and that is really what the writing is all about, I suppose: how to say something in the best way possible to get the point/picture/action across to the reader.
I'm just having a tough time trying to decide which version of a statement sounds best.
That reminds me of voice actors working on an animated feature. Most of the time, the director has them say the line a dozen different times with different inflections so they can choose which versions fits the story better from their own vision of it.
Writers have to do the same thing. Which version of a statement makes the point or action in the best manner possible in relation to the rest of the tale?
At times, I just wish I knew what I was doing!
The writing was easy.
< evil grin >


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Day 29
This afternoon we drove up to the real Apple Hill and I instantly remembered why even though Oak Glen is a lovely placeholder, it's just not the same as the real thing. The vibrant colors of the leaves on the trees made this abundantly clear. I instantly realized how much I miss fall; how much I miss the oranges and the goldens and the reds and the browns. Oh those colors. Nature's masterpiece.
My soul feels at piece in a landscape like this.
See ya tomorrow.


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As a Tory Sport Sales Supervisor you are responsible for delivering a transformational customer experience, building our brand one customer at a time and ultimately driving our business through sales. This role's primary responsibility is for sales, but will also focus on leading the sales floor through TLOF segments. Approximately 50% of this person's time will be focused on sales and approximately 50% of the time focused on supervisory responsibilities. In addition to store open/closing responsibilities you must demonstrate exceptional selling skills and a strong commitment to the customer experience. Genuine curiosity, interest in people, authenticity and a strong fashion & style sensibility are critical attributes for success in this role. Additionally, you must be a team player and have a high degree of maturity and integrity given store open/closing role.
Drive the Business & Deliver Results
Deliver the Customer Experience
Represent the Brand
Operational Excellence
Tory Burch LLC is an Equal Employment Opportunity employer and provides equal opportunities to all employees and applicants without regard to an individual's age, race, creed, color, religion, national origin, sex (including pregnancy) or sexual orientation, gender expression, military status, marital status, genetic predisposition or carrier status, disability or membership in any other protected class under applicable law.
If you require assistance or an accommodation with the hiring process, please contact email@example.com.