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26 U.S. Code § 877A - Tax responsibilities of expatriation
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(a) General rules
For purposes of this subtitle—
(1) Mark to market
All property of a covered expatriate shall be treated as sold on the day before the expatriation date for its fair market value.
(2) Recognition of gain or loss
In the case of any sale under paragraph (1)—
(A)notwithstanding any other provision of this title, any gain arising from such sale shall be taken into account for the taxable year of the sale, and
(B)any loss arising from such sale shall be taken into account for the taxable year of the sale to the extent otherwise provided by this title, except that section 1091 shall not apply to any such loss.
Proper adjustment shall be made in the amount of any gain or loss subsequently realized for gain or loss taken into account under the preceding sentence, determined without regard to paragraph (3).
(3) Exclusion for certain gain
(A) In general
The amount which would (but for this paragraph) be includible in the gross income of any individual by reason of paragraph (1) shall be reduced (but not below zero) by $600,000.
(B) Adjustment for inflation
(i)In general In the case of any taxable year beginning in a calendar year after 2008, the dollar amount in subparagraph (A) shall be increased by an amount equal to—
(b) Election to defer tax
(1) In general
If the taxpayer elects the application of this subsection with respect to any property treated as sold by reason of subsection (a), the time for payment of the additional tax attributable to such property shall be extended until the due date of the return for the taxable year in which such property is disposed of (or, in the case of property disposed of in a transaction in which gain is not recognized in whole or in part, until such other date as the Secretary may prescribe).
(2) Determination of tax with respect to property
For purposes of paragraph (1), the additional tax attributable to any property is an amount which bears the same ratio to the additional tax imposed by this chapter for the taxable year solely by reason of subsection (a) as the gain taken into account under subsection (a) with respect to such property bears to the total gain taken into account under subsection (a) with respect to all property to which subsection (a) applies.
(3) Termination of extension
The due date for payment of tax may not be extended under this subsection later than the due date for the return of tax imposed by this chapter for the taxable year which includes the date of death of the expatriate (or, if earlier, the time that the security provided with respect to the property fails to meet the requirements of paragraph (4), unless the taxpayer corrects such failure within the time specified by the Secretary).
(4) Security
(A) In general
No election may be made under paragraph (1) with respect to any property unless adequate security is provided with respect to such property.
(B) Adequate security
For purposes of subparagraph (A), security with respect to any property shall be treated as adequate security if—
(i)it is a bond which is furnished to, and accepted by, the Secretary, which is conditioned on the payment of tax (and interest thereon), and which meets the requirements of section 6325, or
(5) Waiver of certain rights
No election may be made under paragraph (1) unless the taxpayer makes an irrevocable waiver of any right under any treaty of the United States which would preclude assessment or collection of any tax imposed by reason of this section.
(6) Elections
An election under paragraph (1) shall only apply to property described in the election and, once made, is irrevocable.
(7) Interest
For purposes of section 6601, the last date for the payment of tax shall be determined without regard to the election under this subsection.
(c) Exception for certain property
Subsection (a) shall not apply to—
(d) Treatment of deferred compensation items
(1) Withholding on eligible deferred compensation items
(A) In general
In the case of any eligible deferred compensation item, the payor shall deduct and withhold from any taxable payment to a covered expatriate with respect to such item a tax equal to 30 percent thereof.
(B) Taxable payment
For purposes of subparagraph (A), the term "taxable payment" means with respect to a covered expatriate any payment to the extent it would be includible in the gross income of the covered expatriate if such expatriate continued to be subject to tax as a citizen or resident of the United States. A deferred compensation item shall be taken into account as a payment under the preceding sentence when such item would be so includible.
(2) Other deferred compensation items
In the case of any deferred compensation item which is not an eligible deferred compensation item—
(i)with respect to any deferred compensation item to which clause (ii) does not apply, an amount equal to the present value of the covered expatriate's accrued benefit shall be treated as having been received by such individual on the day before the expatriation date as a distribution under the plan, and
(3) Eligible deferred compensation items
For purposes of this subsection, the term "eligible deferred compensation item" means any deferred compensation item with respect to which—
(A)the payor of such item is—
(4) Deferred compensation item
For purposes of this subsection, the term "deferred compensation item" means—
(5) Exception
Paragraphs (1) and (2) shall not apply to any deferred compensation item to the extent attributable to services performed outside the United States while the covered expatriate was not a citizen or resident of the United States.
(6) Special rules
(A) Application of withholding rules
Rules similar to the rules of subchapter B of chapter 3 shall apply for purposes of this subsection.
(B) Application of tax
Any item subject to the withholding tax imposed under paragraph (1) shall be subject to tax under section 871.
(e) Treatment of specified tax deferred accounts
(1) Account treated as distributed
In the case of any interest in a specified tax deferred account held by a covered expatriate on the day before the expatriation date—
(A)the covered expatriate shall be treated as receiving a distribution of his entire interest in such account on the day before the expatriation date,
(2) Specified tax deferred account
For purposes of paragraph (1), the term "specified tax deferred account" means an individual retirement plan (as defined in section 7701(a)(37)) other than any arrangement described in subsection (k) or (p) ofsection 408, a qualified tuition program (as defined in section 529), a Coverdell education savings account (as defined in section 530), a health savings account (as defined in section 223), and an Archer MSA (as defined in section 220).
(f) Special rules for nongrantor trusts
(1) In general
In the case of a distribution (directly or indirectly) of any property from a nongrantor trust to a covered expatriate—
(A)the trustee shall deduct and withhold from such distribution an amount equal to 30 percent of the taxable portion of the distribution, and
(2) Taxable portion
For purposes of this subsection, the term "taxable portion" means, with respect to any distribution, that portion of the distribution which would be includible in the gross income of the covered expatriate if such expatriate continued to be subject to tax as a citizen or resident of the United States.
(3) Nongrantor trust
For purposes of this subsection, the term "nongrantor trust" means the portion of any trust that the individual is not considered the owner of under subpart E of part I of subchapter J. The determination under the preceding sentence shall be made immediately before the expatriation date.
(4) Special rules relating to withholding
For purposes of this subsection—
(B)the covered expatriate shall be treated as having waived any right to claim any reduction under any treaty with the United States in withholding on any distribution to which paragraph (1)(A) applies unless the covered expatriate agrees to such other treatment as the Secretary determines appropriate.
(g) Definitions and special rules relating to expatriation
For purposes of this section—
(1) Covered expatriate
(A) In general
(B) Exceptions
An individual shall not be treated as meeting the requirements of subparagraph (A) or (B) of section 877(a)(2) if—
(i)the individual—
(I)became at birth a citizen of the United States and a citizen of another country and, as of the expatriation date, continues to be a citizen of, and is taxed as a resident of, such other country, and
(II)has been a resident of the United States (as defined in section 7701(b)(1)(A)(ii)) for not more than 10 taxable years during the 15-taxable year period ending with the taxable year during which the expatriation date occurs, or
(C) Covered expatriates also subject to tax as citizens or residents
In the case of any covered expatriate who is subject to tax as a citizen or resident of the United States for any period beginning after the expatriation date, such individual shall not be treated as a covered expatriate during such period for purposes of subsections (d)(1) and (f) andsection 2801.
(2) Expatriate
The term "expatriate" means—
(3) Expatriation date
The term "expatriation date" means—
(4) Relinquishment of citizenship
A citizen shall be treated as relinquishing his United States citizenship on the earliest of—
(A)the date the individual renounces his United States nationality before a diplomatic or consular officer of the United States pursuant to paragraph (5) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(5)),
(B)the date the individual furnishes to the United States Department of State a signed statement of voluntary relinquishment of United States nationality confirming the performance of an act of expatriation specified in paragraph (1), (2), (3), or (4) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(1)–(4)),
(C)the date the United States Department of State issues to the individual a certificate of loss of nationality, or
(D)the date a court of the United States cancels a naturalized citizen's certificate of naturalization.
Subparagraph (A) or (B) shall not apply to any individual unless the renunciation or voluntary relinquishment is subsequently approved by the issuance to the individual of a certificate of loss of nationality by the United States Department of State.
(5) Long-term resident
(h) Other rules
(1) Termination of deferrals, etc.
In the case of any covered expatriate, notwithstanding any other provision of this title—
(A)any time period for acquiring property which would result in the reduction in the amount of gain recognized with respect to property disposed of by the taxpayer shall terminate on the day before the expatriation date, and
(2) Step-up in basis
Solely for purposes of determining any tax imposed by reason of subsection (a), property which was held by an individual on the date the individual first became a resident of the United States (within the meaning of section 7701(b)) shall be treated as having a basis on such date of not less than the fair market value of such property on such date. The preceding sentence shall not apply if the individual elects not to have such sentence apply. Such an election, once made, shall be irrevocable.
(i) Regulations
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section.
[1] See References in Text note below.
Source(Added Pub. L. 110–245, title III, § 301(a),June 17, 2008, 122 Stat. 1638.)
Inflation Adjusted Items for Certain Years
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
References in Text
Effective Date
Section applicable to any individual whose expatriation date is on or after June 17, 2008, see section 301(g)(1) ofPub. L. 110–245, set out as a note under section 2801 of this title.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.


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Carberry RCMP have credited news coverage by the Brandon Sun and CTV News regarding extensive damage to the Criddle/Vane Homestead for helping to find the culprits responsible.
Due to the news coverage of the extensive and systematic damage caused to the property, on Thursday RCMP said they received tips from concerned citizens regarding suspects.
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ATLANTA -- Georgia Gov. Nathan Deal has announced a panel tasked with replacing suspended DeKalb County School Board members is accepting applications.
MORE | Continuing coverage of DeKalb school issues
Deal announced the suspensions Monday although federal judge issued an order temporarily preventing him from replacing board members until after a hearing on Friday.
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Field Testing
This past week our marketing team decided to get out and do a "field test" in beautiful South Park, Colorado. It started out with a scare when we almost were involved in an accident on I-70, but luckily we had Colleen "Super Mom" driving. Her parental driving skilled helped avoid the cars that were sliding back and forth like pinballs on crowded I-70. After that thrill we had a nice and pleasant drive up to the mountains. We were all glad we made it safe to enjoy our fishing trip. The fish were very active in these high mountain lakes. Linda stared off the day by catching the first fish. Then the girls were off catching trout left and right. Colleen caught the most fish, Chris caught the largest, and it is still to be determined who caught the cutest fish.


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You're more than welcome to Edit the info or Upload a manga chapter for share. You can also keep track this manga by subscribe the RSS feed or Bookmark it.
|Hazuki Kanae
|Hazuki Kanae
Mei Tachibana has spent her 16 years without making either boyfriend or friends. One day, she drop-kicks a popular boy in school, Yamato Kurosawa, because of a misunderstanding but for some reason it seems that he takes a liking to her and one-sidedly claims that they're friends. Furthermore, he not only protects Mei from a stalker, he does it with a kiss…?!!


text: Info Search results 2 items matching your search terms. Filter the results. Item type Select All/None Collection Page Event File Folder Form Folder Image Link News Item Templated Document Collection Person New items since Yesterday Last week Last month Ever Sort by relevance · date (newest first) · alphabetically Division Meetings These Thursday AM meetings devoted to reporting, presentation, discussion, debate, and consensus building. Meetings are attended by GIM faculty, residents, students, and staff. Located in For Faculty & Staff / Schedules and Conferences Schedules and Conferences This section contains schedules for General Medicine activities. These include Precepting and Attending schedules, Health Link coverage, and conferences. Located in For Faculty & Staff


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May 6, 2016
Two people are dead after a fiery crash in Duplin County early Monday morning.
The Highway Patrol says the crash happened around 3:00 a.m. on Lightwood Bridge Road near Wallace.
Troopers say the driver ran off the left side of the road, the vehicle hit a driveway culvert, overturned and then caught fire. Both people inside died at the scene.
The names of the two people killed has not yet been released. An autopsy on their bodies is scheduled for tomorrow.
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WHEN I SEE BELICHICK WHO I THINK IS THE SHARPEST, WHEN I SEE HIM MAKE THESE LUDICROUS MOVES LIKE TRYING ON 4TH AND 2 ON HIS OWN 28, 2 MIN LEFT IN GAME UP 6 POINTS AND TRYING TODAY AT THAT POINT DOWN 7-3 JUST BEFORE THE HALF - I know he has other motives than winning that day!
patriots were deadmeat all game because he made it so. how about him down 10 points and running almost 10 minutes off the clock on a drive - a new way to tank a game. actually he used a few methods today- well done bill. well done that day in indy too.


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FORT WAYNE, Ind. (21Alive) -- "People send us all kinds of little things to add to our bat collection," said 'Bat Crazy' owner, Bob Walton.
Walking into what used to be his dining room, 21Alive found 14 rescued bats.
When people find the intruders hanging around inside their homes, Walton gladly takes them in, nurtures them, and then releases them outside in his barn.
But perhaps what officials from the Fort Wayne-Allen County Health Department appreciate most, he gives those bats rabies shots, which helps prevent people from catching a deadly disease.
"Rabies is nearly 100% fatal if not tested before symptoms appear," warns Director of Vector Control, David Feiss.
In 2014, seven bats have already tested positive for the disease.
Fort Wayne Animal Care and Control official, Amy Jo Sites, says they've seen many more, "as of [Wednesday], we've taken in 157 bats. Our employees have been very busy this year."
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Video: Man accused of slapping toddler on Delta flight
ATLANTA -- A Minneapolis woman is telling her side of the story after an Idaho businessman is charged with assaulting her crying toddler on an airplane. Jessica Bennett said her 19-month-old son, Jonah, started crying because of the altitude change.
"That's when the man next to me said something I couldn't believe," said Bennett.
A Federal Criminal Complaint obtained by 11Alive News it stated "According to Ms. Bennett, a male passenger seated next to her in row 28, seat A, later identified as Joe Rickey Hundley, told her to shut that (racial slur) baby up. Ms. Bennett stated that Joe Rickey Hundley then turned around and slapped (her son) in the face with an open hand."
RELATED | Man charged with slapping toddler loses job
Bennett claimed Hundley's slap caused a scratch below her son's right eye.
"I couldn't believe he would say something like that to a baby or about a baby," Bennett said. "And then to hit him? I felt like I was in another world, I was shaking."
Hundley is the President of an aircraft parts manufacturer in Idaho. He denied striking the child or using a racial slur. He has since been suspended from his job.
11Alive News has learned that in 2007 Hundley pleaded guilty to assault after a fight with his girlfriend.
It appears there were several witnesses that saw the incident on the plane.
According to the complaint Bennett received assistance from a number of people, including passenger Todd Wooten. "Mr. Wooten was seated in row 16, seat C, and heard derogatory language coming from the rear of the aircraft," the complaint said. "According to Mr. Wooten, he saw Joe Rickey Hundley strike (the boy)."
Bennett is convinced Hundley was intoxicated when he boarded the plane, adding that he "reeked of alcohol".
Hundley's Decatur Attorney said she is sure both parties are very nice people. "We want the case to move along as it's supposed to," said Attorney Marcia Shein. "We hope it will resolve itself."
Unitech, the aerospace and defense company Hundley works for posted a statement on their website:
"We understand that authorities are investigating the recent behavior of one of our business unit executives while on personal travel. The allegations are disturbing and are contradictory to our values."
"We are taking this matter seriously. In accordance with our company's personal conduct policy, we have suspended the employee pending investigation."
You can follow Kevin on Twitter @kgrowson


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The U.S. Environmental Protection Agency (EPA), the U.S. Department of Energy (DOE), and the Center for Resource Solutions (CRS) are sponsoring the sixth annual Green Power Leadership Awards. The Green Power Leadership Awards are competitive awards that recognize outstanding commitments and achievements in the green power marketplace in the following three categories:
*purchasers, including partners or prospective partners of the Green Power Partnership;
*suppliers, including renewable electricity providers, renewable energy certificate marketers, project developers and equipment vendors; and
*market development, which includes individuals, companies and other industry leaders.
Nominations are due by 5 p.m. PDT on August 4, 2006. Nomination forms are available on both the Green Power Partnership and the National Renewable Energy Marketing Conference Web sites.
The Leadership Awards banquet will be held on December 4, 2006, in conjunction with the 11th National Renewable Energy Marketing Conference in San Francisco. For additional details surrounding the conference and the 2006 Green Power Leadership Awards, go to www.renewableenergymarketing.net.


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May 6, 2016
The state of North Carolina is appealing a federal judge's ruling that it can't offer anti-abortion license plates unless it also makes plates available for people who support abortion rights.
The state filed notice Friday that it's appealing the decision last month by Judge James Fox, who said offering just the one license plate violates the First Amendment.
The state chapter of the American Civil Liberties Union sued over the plates in September 2011. Chris Brook of the state ACLU says it's unfortunate that the state is prolonging the case.
In 2011, the General Assembly approved 80 specialty plates, including the "Choose Life" one. Each "Choose Life" plate cost $25, of which $15 was to go to the Carolina Pregnancy Care Fellowship, an association of nonprofit pregnancy counseling centers.
(Copyright 2012 by The Associated Press. All Rights Reserved.)
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Infratactix: Premier IT Services & Support
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Troi Dialog Plug-in 6.1.1: improves the FlashDialog function on Windows
June 23rd, 2015 Today we released Troi Dialog Plug-in 6.1.1, which improves the FlashDialog function on Windows where the dialog would stay considerably longer on screen than specified with the ticks parameter. We also updated the user guide.
Troi Dialog Plug-in 6.1: 64-bit compatible
May 12th, 2015 Today we released Troi Dialog Plug-in 6.1, the new version of our flexible dialog showing plug-in. Version 6.1 adds 64-bit compatibility and will run with FileMaker 14. And we improved the Dial_Dialog function: the result can now also be the text of the button that was clicked.
Troi Dialog Plug-in 6.1 runs with FileMaker Pro 14 and FileMaker Pro Advanced 14, but also with FileMaker Pro 12 and 13.
Download the 6.1 demo version here.
New features introduced in version 6.0
In version 6.0 we introduced the following new features:
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Product updates for licenses bought on or after February 1st, 2014, are FREE: eligible users have been sent a new registration string for the 6.x version. Upgrades from licenses bought before February 1st, 2014, are available from US$ 35 per user. Upgrade prices for other licenses can be found here.
Real dialogs that you completely control
Troi Dialog Plug-in adds powerful dialog functions to FileMaker Pro:
Give database users the precise feedback they need
You can use any calculation to specify the text and the labels of the dialogs. This enables you to give database users more detailed information, including text from fields.
Show image slideshows
Troi Dialog Plug-in can also present images and movies fullscreen. You can present an image from a container but also a list of files on disk. Present your own slideshow from within FileMaker Pro!*
Try Troi Dialog Plug-in before you buy
These are just a few highlights of what the plug-in can do for you. More information can be found on the Dialog details page. You are invited to test the plug-in before you pay: the plug-in demo you download is fully functional.
Troi Dialog Plug-in 6.1 works with FileMaker Pro 12, 13 and 14. The
plug-in can also be used with runtimes from FileMaker Pro Advanced 12, 13 and 14.
For more detailed price and for upgrade information see the download or the Dialog Plug-in Details Page.
©2015 Troi Automatisering


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Our offices and staff in East Grinstead remain unchanged, same friendly faces and a warm welcome but now greatly expanded with a wealth of specialist Buss Murton legal services being offered to clients.
Buss Murton Law is one of the oldest law practices in Kent, tracing an unbroken line back to one John Hassell
who in 1713 was working as an attorney in Cranbrook. With offices in Tunbridge Wells, Cranbrook,
Dartford and now East Grinstead, all at Elaine McGloin's are looking forward to working alongside our new colleagues.
We welcome our merger with Buss Murton Law, we know you will too.
For further information on our full range of these services, click on the link above


text: We had a caminogasm over the weekend when we dropped pics and press on the 2010 Pontiac G8 ST — which we're sure you'll vote to call the El Camino — and now we can give you the whole enchilada. The baddest truck-car bound for America just bowed here at the 2008 New York Auto Show and the explosion of flashbulbs has our heads spinning. The most anticipated car here at the show is a freakin' superstar on the stage and we're swarming it to learn all the important parts we didn't know before - like just what kind of toting capacity that bed has. Stay tuned for a bevy of live pics and far more geeking out.


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Robert Pearson/Weirbach Racing: Daytona Flat Track Race Report
NEWS March 22, 2013
Photo by Mia Moore
Bike Week 2013 is all finished up and it went over pretty well this year. I got my first chance to race a twin this season at Savannah. Dick meet me for the practice day and we got the Weirbach Racing XR 750 on the track. The next day was the ALL Star race, the bike was working well and I finished 2nd place in the heat, we didn't nail the set up for the main and ended up 7th. Weirbach's 450 Honda was strong out of the truck and we ended up with a 3rd place finish in the main on the fast red clay half mile. The speed of the Honda makes me think we should have something good for the Peoria TT. I was right at home on the Harley and I know it's capable of winning until our Racing Unlimited Kawasaki's are ready for the track.
A couple days after Savannah we raced at the Volusia County half mile, another Steve Nace All Star event. We left the Harley in the truck and worked on Weirbach's Suzuki SV 650. This was my first time on the smaller Suzuki twin as I have had some time on the 1000cc model. I really like how the SV ran and how it jumped off the starting line. I got the start in the heat race and stayed out in front of Brandon Robinson and Jared Mees to sit on the pole for the main. I spun pretty bad coming off the start in the main and ended up coming forward to a 3rd place finish. I also got my R&R Racing Yamaha on the track for the first time this year at Volusia. I was running 2nd in the main but left a little too much room and allowed Mees to take me off the bottom of the groove and fall back to 4th. I have to thank Randy Rothe for the help with the Yamaha.
Daytona round 1 started great with a 2nd overall in qualifying. The Weirbach Racing Honda was working good in the heat but I got moved off the groove by Johnny Lewis and headed for a semi. I worked my way into the main with a 2nd in the semi for a third row start in the main. The track was getting pretty rough and I got bounced around some but still moved forward for an 11th. The next day round 2, again went well in qualifying with 5th overall. I had the hole shot in my heat until a first turn crash brought out the red flag. The restart wasn't as good for me but I challenged Mees for 2nd on the last lap and ended up direct transferring with a 3rd. This put me in the middle of the second row for the main, which was a tuff spot to start. I got funneled back pretty quickly. I made my way thru traffic for a respectable 9th on the smoother but slick Daytona track. The best finishes I have ever had in Daytona and just a few points from the overall top ten .
I have to thank Dick and Ted Weirbach for all the help and I am looking forward to getting some time on our new Racing Unlimited Kawasaki twins. I'd really like to thank my sponsors: Weirbach Racing, KDM Forrest Products/Michael King, General Engineering, Barnett, Spectro, DynoJet, K&N, Saddlemen, Works Connection, White lightning Retrievers, PMP Sprockets, Motion Pro, Spider Grips, Durelle Racing, Cheney Engineering, G2 Ergonomics, All Balls Racing, Firecoat Custom Powderworks, CP Pistons and Carrillo Rods, Web Cams, Foudree's Graphics, Sunoco, Pro Wheel, Southland Racing/Race Tech, Supertrapp , TNT Honda, Regina Chain, Factory Backing, Hinson, Pit Posse, Jet-Hot, Bell Helmets, Cosmetic gaskets, ProFactoryHoses.com , Engine Ice, Rekluse, and Chicken Hawk Racing,
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Tube Feeding: Living With a Feeding Tube
Your body needs nutrition to stay strong and help you live a healthy life. If you're unable to eat, or if you have an illness that makes it hard to swallow food, you may need a feeding tube. The tube is surgically inserted into your stomach and is used to give food, liquids, and medicines.
Depending on why you need a feeding tube, you may have it for several weeks or months or for the rest of your life. Having a feeding tube means learning new skills and adopting new routines. You'll need to learn how to use and care for the tube, and how to avoid common problems.
- A feeding tube is inserted during a surgery called percutaneous endoscopic gastrostomy (PEG). After the surgery, you'll have a 6- to 12-inch tube coming out of your belly.
- Foods, liquids, and medicines are given using the tube. The food is a mixture (formula) made up of proteins, carbohydrates, fats, vitamins, and minerals.
- Keeping the tube clean is very important.
- Adjusting to using a feeding tube takes time. The first step is learning all you can about how the tube works and how to avoid problems. Making tube feeding less of a mystery may help you make it a part of your daily life.
Tube feeding is also called artificial feeding or enteral nutrition. It supplies nutrition and liquids when you're unable to eat or drink. It's done by surgically inserting a tube into the stomach. The surgery is called percutaneous endoscopic gastrostomy (PEG). The tube is called a G-tube or PEG tube.
During PEG, the doctor makes a small cut (incision) in your belly. Then he or she puts the feeding tube into your mouth and guides it down your throat and into your stomach. One end of the tube is pulled out of your belly through the incision. This end of the tube will stay outside your body. The other end will stay in your stomach.
You'll have about 6 to 12 inches of tubing outside your body. The tube is about the same width as a pen.
Instead of a G-tube, you may instead get a tube that's placed in the first part of the small intestine. This is called a jejunostomy tube or J-tube.
Tubes last about 1 year. If the tube needs to be replaced, the doctor will do it.
Tube feeding choices
There are a few different ways to do tube feedings. Your doctor will help you decide which is best for you and how often feedings should occur. Your options include:
- A feeding syringe. This is most common. A syringe is connected to the tube. Formula is put into the syringe and flows into the tube and your stomach. This is called bolus feeding.
- A gravity bag. Formula is placed into a special bag that is hung on a hook or a pole. The height and weight of the bag make the food flow down the tube and into your stomach.
- A bag and pump. A pump is used to push formula from a bag through the tube. This is also called continuous feeding.
When you first get a feeding tube, your doctor may suggest that you have a nurse or dietitian visit you at home to get you started. At first you may need a friend or family member to help you with your tube feedings. But with practice, you may be able to do it yourself.
Test Your Knowledge
The formula for my tube feeding can be given using a syringe, a gravity bag, or a pump.
Everything about a feeding tube can seem scary: the surgery itself, dealing with a tube coming out of your body, not being able to eat the way you used to. These are huge changes—there's no getting around it.
Your biggest challenge may be your new relationship with food. For many people, eating and savoring food is one of the most pleasing parts of daily life. You may grieve the loss of the daily habit of eating and the social aspects of sharing food with others.
If you've struggled to get enough nutrition—if it's been too hard to eat or swallow—having a feeding tube can help you regain your health and strength. And understanding how a feeding tube works is a first step toward dealing with these changes. It can also help you avoid common problems that can occur.
Test Your Knowledge
Learning all I can about tube feeding can help me avoid common problems.
This answer is correct.
The more you know about tube feeding, the easier it may be to avoid common problems and make it part of your daily life.
This answer is incorrect.
The more you know about tube feeding, the easier it may be to avoid common problems and make it part of your daily life.
Using the tube for feeding
It's important that the food you use for tube feeding have the right blend of nutrients for you. And the food needs to be the correct thickness so the tube doesn't clog. For most people, a milk shake type of formula that you can buy in a can works best for tube feeding. Your doctor or dietitian will help you find the right formula to use.
- Make sure that the tube-feeding formula is at room temperature.
- Wash your hands before you handle the tube and formula. Wash the top of the can of formula before you open it.
- Follow your doctor's instructions for how much formula to use for each feeding.
- If using a feeding syringe: Connect the syringe to the tube, and put the formula into the syringe. Hold the syringe up high so the formula flows into the tube. Use the plunger on the syringe to gently push any remaining formula into the tube.
- If using a gravity bag: Connect the bag to the tube, and add the formula to the bag. Hang the bag on a hook or pole about 18 inches above the stomach. Depending on the type of formula, the food may take a few hours to flow through the tube. Ask your doctor what you can expect and how long it should take.
- Sit up or keep your head up during the feeding and for 60 minutes (or as long as your doctor tells you to) afterward.
- Keep the formula in the refrigerator after you open it. Don't let the formula sit at room temperature for more than 8 hours. Throw away any open cans of food after 24 hours, even if they have been refrigerated.
- If you feel sick to your stomach or have stomach cramps during the feeding, slow the rate that the formula comes through the tube. Then slowly increase the rate as you can manage it.
- Talk with your doctor about changing your feedings or medicines if you are having problems with diarrhea, constipation, or vomiting.
Using the tube to take medicines
- If you take medicines through your feeding tube, follow your doctor's instructions. Don't try to put whole pills in the tube—they may get stuck. Ask your doctor if liquid medicine is available, or if your pills can be crushed.
- Don't mix your medicine with the tube-feeding formula. This can cause a clog in the feeding tube.
- Don't put more than one medicine down your feeding tube at a time.
- Flush the tube with water before and after you put each medicine down your tube.
Caring for the tube
- Keep it clean. That's the most important thing you need to know about caring for your tube. Flush the tube with warm water before and after feedings or giving medicines. You can use a syringe to push water through the tube. Clean the end (opening) of the tube every day with an antiseptic wipe.
- Always wash your hands before touching the tube.
- Tape the tube to your body so the end is facing up. Look for medical tape in your local drugstore. It may irritate your skin less than other types of tape. Change the position of the tape every few days.
- Clamp the tube when you're not using it. Put the clamp closer to your body so that food and liquids don't run down the tube.
- Keep the skin around the tube clean and dry.
- Sleep on your back or your side. You are likely to be more comfortable.
Avoiding common problems
Blocked tube. A blocked tube can happen when the tube isn't flushed or when formula or medicines are too thick.
- Prevent blockage by flushing the tube with warm water before and after feedings and medicines.
- If the tube is blocked, try to clear it by flushing the tube. Call your doctor if the tube won't clear.
- Don't use a wire or anything else to try to unclog a tube. A wire can poke a hole in the tube.
- Tube falls out. Don't try to put the tube back in by yourself. Call your doctor right away. The tube needs to be replaced before the opening in your belly closes. This can happen within hours.
- Leaking tube. A tube that leaks may be blocked, or it may not fit right. After checking the tube and flushing it to make sure that the tube isn't blocked, call your doctor.
Test Your Knowledge
If my tube falls out, I can try to put it back in myself.
Now that you have read this information, you are ready to use a feeding tube.
Talk with your doctor
If you have questions, take this information with you when you visit your doctor.
A support group may help you cope. You can share your feelings and challenges. Ask your doctor about groups or other resources in your area.
|American Society for Parenteral and Enteral Nutrition (ASPEN)
|(301) 587-6315
|(301) 587-2365
|Web Address:
|Oley Foundation
|(518) 262-5079
|Web Address:
Return to topic:
Last Revised: January 10, 2012
Author: Healthwise Staff
Medical Review: Adam Husney, MD - Family Medicine & Rhonda O'Brien, MS, RD, CDE - Certified Diabetes Educator
This information does not replace the advice of a doctor. Healthwise, Incorporated disclaims any warranty or liability for your use of this information. Your use of this information means that you agree to the Terms of Use. How this information was developed to help you make better health decisions.
To learn more visit Healthwise.org
© 1995-2013 Healthwise, Incorporated. Healthwise, Healthwise for every health decision, and the Healthwise logo are trademarks of Healthwise, Incorporated.


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37 U.S. Code § 481k - Travel and transportation allowances: non-medical attendants for members who are determined to be very seriously or seriously wounded, ill, or injured
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(a) Allowance for Non-medical Attendant.— Under uniform regulations prescribed by the Secretaries concerned, travel and transportation described in subsection (d) may be provided for a qualified non-medical attendant for a covered member of the uniformed services described in subsection (c) if the attending physician or surgeon and the commander or head of the military medical facility exercising control over the member determine that the presence of such an attendant may contribute to the member's health and welfare.
(b) Qualified Non-medical Attendant.— For purposes of this section, a qualified non-medical attendant, with respect to a covered member, is an individual who—
(1) is designated by the member to be a non-medical attendant for the member for purposes of this section; and
(c) Covered Members.— A member of the uniformed services covered by this section is a member who—
(1) as a result of a wound, illness, or injury, has been determined by the attending physician or surgeon to be in the category known as "very seriously wounded, ill, or injured" or "seriously wounded, ill, or injured"; and
(d) Authorized Travel and Transportation.—
(1) The transportation authorized by subsection (a) for a qualified non-medical attendant for a member is round-trip transportation between the home of the attendant and the location at which the member is receiving treatment and may include transportation, while accompanying the member, to any other location to which the member is subsequently transferred for further treatment. A designated non-medical attendant under this section may not also be a designated individual for travel and transportation allowances under section 481h (a) of this title.
(2) The transportation authorized by subsection (a) includes any travel necessary to obtain treatment for the member at the location to which the member is permanently assigned.
(3) In addition to the transportation authorized by subsection (a), the Secretary concerned may provide a per diem allowance or reimbursement for the actual and necessary expenses of the travel, or a combination thereof, but not to exceed the rates established under section 474 (d) of this title.
(4) The transportation authorized by subsection (a) may be provided by any of the following means:
(B) A monetary allowance in place of transportation in-kind at a rate to be prescribed by the Secretaries concerned.
Source(Added Pub. L. 111–84, div. A, title VI, § 633(a)(1),Oct. 28, 2009, 123 Stat. 2362, § 411k; amended Pub. L. 111–383, div. A, title X, § 1075(c)(4),Jan. 7, 2011, 124 Stat. 4372; renumbered § 481k and amended Pub. L. 112–81, div. A, title VI, § 631(d)(2), (e)(24), (f)(4)(A),Dec. 31, 2011, 125 Stat. 1460, 1463, 1465; Pub. L. 112–239, div. A, title X, § 1076(a)(9),Jan. 2, 2013, 126 Stat. 1948.)
2013—Pub. L. 112–239, § 1076(a)(9), made technical amendment to directory language of Pub. L. 112–81, § 631(f)(4)(A). See 2011 Amendment note below.
2011—Pub. L. 112–81, § 631(f)(4)(A), as amended by Pub. L. 112–239, § 1076(a)(9), substituted "481h" for "411h" in subsec. (d)(1) and "474" for "404" in subsec. (d)(3).
Pub. L. 112–81, § 631(d)(2), renumbered section 411k of this title as this section.
Subsec. (d)(1). Pub. L. 111–383substituted "allowances under section" for "allowances section".
Subsec. (e). Pub. L. 112–81, § 631(e)(24), added subsec. (e).
Effective Date of 2013 Amendment
Pub. L. 112–239, div. A, title X, § 1076(a),Jan. 2, 2013, 126 Stat. 1947, provided that the amendment made by section 1076(a)(9) is effective Dec. 31, 2011, and as if included in Pub. L. 112–81as enacted.
Effective Date
Pub. L. 111–84, div. A, title VI, § 633(b),Oct. 28, 2009, 123 Stat. 2363, as amended by Pub. L. 112–81, div. A, title VI, § 631(f)(4)(B),Dec. 31, 2011, 125 Stat. 1465; Pub. L. 112–239, div. A, title X, § 1076(a)(9),Jan. 2, 2013, 126 Stat. 1948, provided that: "No reimbursement may be provided under section 481k of title 37, United States Code, as added by subsection (a), for travel and transportation costs incurred before the date of the enactment of this Act [Oct. 28, 2009]."
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text:
Sequence ID: 254854704
Warning: This sequence appears to contain Vector sequences.
See evidence: Vector
- Title: hzjkab0_0002_E04.ab1 cDNA library of Bruguiera gymnorrhiza Bruguiera gymnorhiza cDNA clone hzjkab0_0002_E04.ab1 5', mRNA sequence.
- Type: mRNA
- Length: 698 bp
- Organism: Bruguiera gymnorhiza
- GenBank Accession: GR902351
See other mRNA sequences that are wholly within (substrings of) sequence 254854704
- This sequence was assembled into contig PUT-175a-Bruguiera_gymnorhiza-4555!
- Name: LIBEST_023804 cDNA library of Bruguiera gymnorrhiza
- Developmental stage: 4 months-old


text:
Found Thai Pouf
No longer available
Straight from Thailand. Handpicked during our travels to Thailand, the traditional textiles that make up this Found Thai Pouf will bring a double dose of comfort and global style to any room. Use one as an eclectic alternative to an ottoman, or as extra seating.
27.5"sq x 11.5"h.
Pouf conforms to body's contour for even support.
Recycled polystyrene bead insert included for online purchases only.
Insert is removable.
Zipper closure.
Made in India.


text:
30 U.S. Code § 181 - Lands subject to disposition; persons entitled to benefits; reciprocal privileges; helium rights reserved
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Deposits of coal, phosphate, sodium, potassium, oil, oil shale, gilsonite (including all vein-type solid hydrocarbons), or gas, and lands containing such deposits owned by the United States, including those in national forests, but excluding lands acquired under the Appalachian Forest Act, approved March 1, 1911 (36 Stat. 961), and those in incorporated cities, towns, and villages and in national parks and monuments, those acquired under other Acts subsequent to February 25, 1920, and lands within the naval petroleum and oil-shale reserves, except as hereinafter provided, shall be subject to disposition in the form and manner provided by this chapter to citizens of the United States, or to associations of such citizens, or to any corporation organized under the laws of the United States, or of any State or Territory thereof, or in the case of coal, oil, oil shale, or gas, to municipalities. Citizens of another country, the laws, customs, or regulations of which deny similar or like privileges to citizens or corporations of this country, shall not by stock ownership, stock holding, or stock control, own any interest in any lease acquired under the provisions of this chapter.
The term "oil" shall embrace all nongaseous hydrocarbon substances other than those substances leasable as coal, oil shale, or gilsonite (including all vein-type solid hydrocarbons).
The term "combined hydrocarbon lease" shall refer to a lease issued in a special tar sand area pursuant to section 226 of this title after November 16, 1981.
The term "special tar sand area" means (1) an area designated by the Secretary of the Interior's orders of November 20, 1980 (45 FR 76800–76801) and January 21, 1981 (46 FR 6077–6078) as containing substantial deposits of tar sand.
The United States reserves the ownership of and the right to extract helium from all gas produced from lands leased or otherwise granted under the provisions of this chapter, under such rules and regulations as shall be prescribed by the Secretary of the Interior: Provided further, That in the extraction of helium from gas produced from such lands it shall be so extracted as to cause no substantial delay in the delivery of gas produced from the well to the purchaser thereof.
Source(Feb. 25, 1920, ch. 85, § 1,41 Stat. 437; Feb. 7, 1927, ch. 66, § 5,44 Stat. 1058; Aug. 8, 1946, ch. 916, § 1,60 Stat. 950; Pub. L. 86–705, § 7(a),Sept. 2, 1960, 74 Stat. 790; Pub. L. 97–78, § 1(1), (4),Nov. 16, 1981, 95 Stat. 1070.)
References in Text
The Appalachian Forest Act, referred to in the first undesignated paragraph, is act Mar. 1, 1911, ch. 186, 36 Stat. 961, as amended, also known as the Weeks Law, which is classified to sections 480, 500, 513 to 519, 521, 552 and 563 of Title 16, Conservation. For complete classification of this Act to the Code, see Short Title note set out under section 552 of Title 16 and Tables.
1981—Pub. L. 97–78, in first par., substituted "gilsonite (including all vein-type solid hydrocarbons)," for "native asphalt, solid and semisolid bitumen, and bituminous rock (including oil-impregnated rock or sands from which oil is recoverable only by special treatment after the deposit is mined or quarried)", and added, after first par. three paragraphs which defined "oil", "combined hydrocarbon lease", and "special tar sand area", respectively.
1960—Pub. L. 86–705included deposits of native asphalt, solid and semisolid bitumen, and bituminous rock.
1946—Act Aug. 8, 1946, reenacted: existing par., less three provisos, as first sentence of first par., inserting "potassium" after "sodium", which was also included in the 1927 amendment, and substituting provision for disposition of deposits "in incorporated cities, towns, and villages, and in national parks and monuments, those acquired under other Acts subsequent to February 25, 1920, and lands within the naval petroleum and oil-shale reserves" for such disposition "in national parks, and in lands withdrawn or reserved for military or naval uses or purposes" and phrase "associations of such citizens" for "any association of such persons"; former third proviso as second sentence of first par.; former first proviso, as second par., inserting reservation of ownership provision and striking out "permitted" before "leased or otherwise granted"; and former second proviso as proviso in second par.
1927—Act Feb. 7, 1927, included deposits of potassium.
Short Title of 2000 Amendments
Pub. L. 106–463, § 1,Nov. 7, 2000, 114 Stat. 2010, provided that: "This Act [amending section 184 of this title and enacting provisions set out as a note under section 184 of this title] may be cited as the 'Coal Market Competition Act of 2000'."
Pub. L. 106–393, title V, § 501,Oct. 30, 2000, 114 Stat. 1624, provided that: "This title [amending section 191 of this title and enacting provisions set out as a note under section 191 of this title] may be cited as the 'Mineral Revenue Payments Clarification Act of 2000'."
Short Title of 1987 Amendment
Pub. L. 100–203, title V, § 5101(a),Dec. 22, 1987, 101 Stat. 1330–256, provided that: "This subtitle [subtitle B (§§ 5101–5113) of Pub. L. 100–203, enacting sections 195 and 226–3 of this title, amending sections 187a, 187b, 188, 191, and 226 of this title and section 3148 of Title 16, Conservation, and enacting provisions set out as notes under this section and section 226 of this title] may be cited as the 'Federal Onshore Oil and Gas Leasing Reform Act of 1987'."
Short Title of 1981 Amendment
Pub. L. 97–78, Nov. 16, 1981, 95 Stat. 1070, which amended this section and sections 182, 184, 209, 226, 241, 351, and 352 of this title and enacted provisions set out as a note under this section, is popularly known as the "Combined Hydrocarbon Leasing Act of 1981".
Short Title of 1976 Amendment
Pub. L. 94–377, § 1(a),Aug. 4, 1976, 90 Stat. 1083, as amended by Pub. L. 95–554, § 8,Oct. 30, 1978, 92 Stat. 2075, provided that: "This Act [enacting sections 202a, 208–1, and 208–2 of this title, amending sections 184, 191, 201, 203, 207, 209, and 352 of this title, repealing sections 201–1 and 204 of this title, and enacting provisions set out as notes under sections 184, 201, 201–1, 203, and 204 of this title] may be cited as the 'Federal Coal Leasing Amendments Act of 1976'."
Short Title of 1960 Amendment
Pub. L. 86–705, § 1,Sept. 2, 1960, 74 Stat. 781, provided: "That this Act [amending this section and sections 182, 184, 187a, 226, 226–1, 226–2, and 241 of this title, and enacted provisions set out as notes under sections 187a and 226 of this title] may be cited as the 'Mineral Leasing Act Revision of 1960'."
Short Title
Act Feb. 25, 1920, ch. 85, § 44, as added Dec. 22, 1987, Pub. L. 100–203, title V, § 5113, 101 Stat. 1330–263, provided that: "This Act [enacting this chapter] may be cited as the 'Mineral Leasing Act'."
This chapter is also popularly known as the "Mineral Leasing Act of 1920" and the "Mineral Lands Leasing Act".
Savings Provision
Provisions of Federal Land Policy and Management Act of 1976, Pub. L. 94–579, Oct. 21, 1976, 90 Stat. 2743, not to be construed as permitting any person to place, or allow to be placed, spent oil shale, etc., on any Federal land other than land leased for the recovery of shale oil under the act of Feb. 25, 1920, section 181 et seq. of this title, see section 701(d) ofPub. L. 94–579, set out as a note under section 1701 of Title 43, Public Lands.
Act Aug. 8, 1946, ch. 916, § 15,60 Stat. 950, provided: "No repeal or amendment made by this Act [enacting sections 187a, 187b, 226c–226e, and 236b, amending this section and sections 184, 188, 193, 209, 225, 226, and 285, and repealing sections 223a, 226a, and 226b of this title] shall affect any right acquired under the law as it existed prior to such repeal or amendment, and such right shall be governed by the law in effect at the time of its acquisition; but any person holding a lease on the effective date of this Act [Aug. 8, 1946] may, by filing a statement to that effect, elect to have his lease governed by the applicable provisions of this Act instead of by the law in effect prior thereto."
Construction and Applicability of 1981 Amendments
Pub. L. 97–78, § 1(10), (11),Nov. 16, 1981, 95 Stat. 1072, provided that:
"(10) Nothing in this Act [see Short Title of 1981 Amendment note above] shall affect the taxable status of production from tar sand under the Crude Oil Windfall Profit Tax Act of 1980 (Public Law 96–223) [see Tables for classification], reduce the depletion allowance for production from tar sand, or otherwise affect the existing tax status applicable to such production.
"(11) No provision of this Act [see Short Title of 1981 Amendment note above] shall apply to national parks, national monuments, or other lands where mineral leasing is prohibited by law. The Secretary of the Interior shall apply the provisions of this Act to the Glen Canyon National Recreation Area, and to any other units of the national park system where mineral leasing is permitted, in accordance with any applicable minerals management plan if the Secretary finds that there will be no resulting significant adverse impacts on the administration of such area, or on other contiguous units of the national park system."
Admission of Alaska as State: Selection of Lands
Admission of Alaska into the Union was accomplished Jan. 3, 1959, on issuance of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) ofPub. L. 85–508, July 7, 1958, 72 Stat. 339, set out as notes preceding section 21 of Title 48, Territories and Insular Possessions.
Selection of lands by Alaska from lands made available by Statehood provisions including lands subject to leases, permits, licenses or contracts issued under this chapter, see section 6(h) ofPub. L. 85–508, set out as note preceding section 21 of Title 48.
Outer Continental Shelf; Mineral Leases
Grant by the Secretary of the Interior of mineral leases on submerged lands of outer Continental Shelf, see section 1331 et seq., of Title 43, Public Lands.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.


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26 U.S. Code § 6059 - Periodic report of actuary
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(a) General rule
The actuarial report described in subsection (b) shall be filed by the plan administrator (as defined in section 414(g) of each defined benefit plan to which section 412 applies, for the first plan year for which section 412 applies to the plan and for each third plan year thereafter (or more frequently if the Secretary determines that more frequent reports are necessary).
(b) Actuarial report
The actuarial report of a plan required by subsection (a) shall be prepared and signed by an enrolled actuary (within the meaning of section 7701 (a)(35)) and shall contain—
(1) a description of the funding method and actuarial assumptions used to determine costs under the plan,
(2) a certification of the contribution necessary to reduce the minimum required contribution determined under section 430, the accumulated funding deficiency under section 433, or the accumulated funding deficiency determined under section 431, to zero,
(3) a statement—
(4) such other information as may be necessary to fully and fairly disclose the actuarial position of the plan, and
(c) Time and manner of filing
The actuarial report and statement required by this section shall be filed at the time and in the manner provided by regulations prescribed by the Secretary.
(d) Cross reference
For coordination between the Department of the Treasury and the Department of Labor with respect to the report required to be filed under this section, see section 3004 of title III of the Employee Retirement Income Security Act of 1974.
[1] So in original. The period probably should be a comma.
Source(Added Pub. L. 93–406, title II, § 1033(a),Sept. 2, 1974, 88 Stat. 947; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 109–280, title I, § 114(f),Aug. 17, 2006, 120 Stat. 855; Pub. L. 113–97, title II, § 202(c)(10),Apr. 7, 2014, 128 Stat. 1138.)
References in Text
Section 3004 of title III of the Employee Retirement Income Security Act of 1974, referred to in subsec. (d), is classified to section 1204 of Title 29, Labor.
2014—Subsec. (b)(2). Pub. L. 113–97, § 202(c)(10)(A), substituted "430, the accumulated funding deficiency under section 433," for "430,".
Subsec. (b)(3)(B). Pub. L. 113–97, § 202(c)(10)(B), substituted "430(h)(1), 431(c)(3), or 433(c)(3)" for "430(h)(1) or 431(c)(3)".
2006—Subsec. (b)(2). Pub. L. 109–280, § 114(f)(1), substituted "the minimum required contribution determined under section 430, or the accumulated funding deficiency determined under section 431," for "the accumulated funding deficiency (as defined in section 412 (a))".
Subsec. (b)(3)(B). Pub. L. 109–280, § 114(f)(2), added subpar. (B) and struck out former subpar. (B) which read as follows: "the requirements of section 412 (c) (relating to reasonable actuarial assumptions) have been complied with,".
1976—Pub. L. 94–455struck out "or his delegate" after "Secretary" wherever appearing.
Effective Date of 2014 Amendment
Amendment by Pub. L. 113–97applicable to years beginning after Dec. 31, 2013, see section 3 ofPub. L. 113–97, set out as a note under section 401 of this title.
Effective Date of 2006 Amendment
Amendment by Pub. L. 109–280applicable to plan years beginning after 2007, see section 114(g)(1) ofPub. L. 109–280, as added by Pub. L. 110–458, set out as a note under section 401 of this title.
Effective Date
Requirements of section applicable only with respect to plan years to which part I of subtitle A of title II of Pub. L. 93–406applies, see section 1034(1) ofPub. L. 93–406, set out as an note under section 6057 of this title. For a description of the plan years to which part 1 applies, see section 1017 ofPub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.
Applicability of Amendments by Subtitles A and B of Title I of Pub. L. 109–280
For special rules on applicability of amendments by subtitles A (§§ 101–108) and B (§§ 111–116) of title I of Pub. L. 109–280to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 ofPub. L. 109–280, set out as notes under section 401 of this title.
Consolidation of Actuarial Reports
Pub. L. 93–406, title X, § 1033(c),Sept. 2, 1974, 88 Stat. 948, as amended by Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that: "The Secretary of the Treasury and the Secretary of Labor shall take such steps as may be necessary to assure coordination to the maximum extent feasible between the actuarial reports required by section 6059 of the Internal Revenue Code of 1986 and by section 103(d) of title I of the Employee Retirement Income Security Act of 1974 [section 1023 (d) of Title 29, Labor]."
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Digium Gateways
Digium VoIP gateways are industrial grade appliances that's cost-effective and simplify the process of deploying converged media networks. And because they're built on Asterisk open source communications engine and embedded platform, Digium VoIP gateways provide the best value for Asterisk connectivity.
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Easiest Gateway to configure and use with Asterisk (Test drive Digium Gateway GUI today!).
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Five generations of chemists in the Blockx family have been working since 1865 to perfect the Blockx Oil Colors. Today they are still ground on stone rollers and mixed with poppyseed or linseed oil, and no additives or fillers whatsoever.
Color Swatch created using heavy application/medium application/50% tint and was applied on acrylic primed canvas (7 oz) material.
inorganic, natural
iron oxide
Natural Light Red Iron Oxide is a brick red pigment with a bright, scarlet top tone. Mineral sources vary considerably in both hue and transparency. It is generally opaque and has great tinting strength and hiding power, but more transparent versions are available. It creates salmon pinks when mixed with white. Natural Light Red Iron Oxide is often replaced by Mars colors or bright red oxides, which are cleaner and more powerful.
Natural Light Red Iron Oxide has excellent permanence and lightfastness.
Natural Light Red Iron Oxide has no significant hazards.
Natural red iron oxide comes from the mineral ore hematite, called bloodstone by the ancient Greeks from the word hema, meaning blood. It is one of the oldest pigments, has been used by every major civilization, and was an important mineral for medieval alchemists. It was not widely used in artists' materials until the 17th century and was not produced in large quantities until the 18th century.
Antwerp Red, Bole, Light Red, Colcothar, English Red, Morelle Salt, Persian Red, Persian Gulf Oxide, Poliment, Pompeian Red, Prussian Brown, Prussian Red, Red Iron Oxide, Sinopia, Spanish Red, Turkey Red.
® Blockx is a registered trademark.


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New York University is committed to providing equal educational opportunity and participation for students with disabilities. It is the University's policy that no qualified student with a disability be excluded from participating in any University program or activity, denied the benefits of any University program or activity, or otherwise subjected to discrimination with regard to any University program or activity.
The Henry and Lucy Moses Center for Students with Disabilities (CSD) determines qualified disability status and assists students in obtaining appropriate accommodations and services. CSD operates according to an Independent Living Philosophy and strives in its policies and practices to empower each student to become as independent as possible. Our services are designed to encourage independence, backed by a strong system of supports.
Any student who needs a reasonable accommodation based on a qualified disability is required to register with the CSD for assistance.
The mission of the Moses Center for Students with Disabilities (CSD) is to facilitate equal access to programs and services for students with disabilities throughout the schools and divisions of New York University (NYU) and to foster independent decision making skills necessary for personal and academic success.
CSD endeavors to fulfill its mission by:
726 Broadway, 2nd Floor
New York, NY 10003
Phone: 212-998-4980
Fax: 212-995-4114
General Inquiries - email@example.com
Note Taking - email@example.com
Exam Scheduling - email@example.com
Hours of Operation: Monday-Friday, 9am-5pm


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The Power of Independent Thinking
Robert Higgs: The Welfare State
Recorded: Tuesday, June 17, 2014
Robert Higgs discusses the rise of the welfare state in the United States.
For information on The Challenge of Liberty Summer Seminar, click here.
Experts: Robert HiggsType: Challenge of Liberty SeminarsIssues: Bureaucracy and Government, Corporate Welfare, Economic History and Development (International), Economic History and Development (U.S.), Economic Policy, Free Market Economics, Government Power, Government Waste/Pork, History (U.S), Labor and Employment, Political Ideology and Philosophy, Regulation and Deregulation, Social Security, Welfare
How U.S. Economic Warfare Provoked Japan's Attack on Pearl Harbor
Recorded: Saturday, October 27, 2012
Senior Fellow Robert Higgs speaks at The Arthur M. Krolman lecture, presented at the 2012 Mises Institute Supporters Summit: "The Truth About War: A Revisionist Approach". Recorded at Callaway Gardens, Georgia, on 27 October 2012.
Experts: Robert HiggsType: Other EventIssues: Defense and Foreign Policy, Diplomacy and Foreign Aid, Economic History and Development (International), Economic History and Development (U.S.), Trade


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The Gorgeous combination of multi color of roses with some other flowers like carnation ferraries in a glass vase.
This exquisite flower arrangement professionally
arranged by our local florist in Romania. Our experienced Romania florists will ensure that the style, theme and color scheme of your arrangement Pretty Arrangement is preserved and
will substitute only fresh flowers of equal or higher value. Pretty Arrangement are created and wrapped after you place the order.


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In order to be able to move quickly on the badminton court you need to be able to move with rhythm. If the badminton court were much bigger, and all you needed to do was run straight lines all the time it wouldn't matter, but that's not the case. When we are waiting to see where our opponent is going to hit their next shot we can't move from a complete stand still to super speed if we're flat on our feet.
There are a couple advantages to playing with rhythm:
You can more easily anticipate your opponent's next shot
You can more easily throw your opponent off of your next shot
The first point is fairly straight-forward. By maintaining a certain bounce in your step you are going to be able to change direction much more easily. The key is to train this and make sure that you are doing it in games and not just training. The second point is a little less obvious, but I'll do my best to explain.
When I was a kid my brother bought me Bruce Lee's book on Jeet Kune Do. In it Bruce Lee talks about the concept of broken rhythm. This means mixing up your rhythm between fast and slow, and doing this transition very quickly and unexpectedly so that your opponent gets thrown off. So for example you make your base rhythm a little bit slower than what you're capable of. You make sure that your opponent falls into his own comfortable rhythm, and then suddenly you up the pace for just a couple of shots. More than likely your opponent will be caught off-guard and will either make an error, or won't get your shot at all.
Do you play with rhythm? Is it fast or is it slow? Has your coach ever told you that you need to control the pace of the match? This ties into that perfectly. If you are in control of the rhythm of the match, you are in control of the pace of the match. Chances are if you control the rhythm, you will also be the one who wins the match. Badminton is a lot more like boxing or martial arts than you might realize, read up on broken rhythm and you'll know what I mean.


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FORT WAYNE, Ind. (21ALIVE) --- One GOP contest that will grab a lot of attention Tuesday night is the 84th District State Representative race, where incumbent Bob Morris faces a stiff challenge.
His opponent, a Fort Wayne attorney, may have jumped in the race, in part, because of a controversial position Morris took on an issue in the recent past.
To watch the full report, click on the video.
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David replies:
My name is Madhu. My age is 23 years. My question is I have been masturbating from 17 years means from 17 to 23 years i masturbated. Means 6 years I had done masturbation. Is it true masturbation spoil or damage health physical? Because my body looks like a 60 years old body. Day by day my body muscles are damaging and I am becoming thin. Is it true or not. Please give me some suggestion or any other probelm also cause this type of health damage.
Thank you
Hello Madhu,
The symptoms you describe are not caused by masturbation! If you are experiencing those health problems, and since they're not caused by masturbation I think it's very important for you to try and get checked by a healthcare professional.
I know in some cultures, including England and America in the early 20th Century there was a strong tradition associating semen with health and therefore associating masturbation with "depleting" semen and therefore "depleting" health but it's just not true. There's nothing wrong with masturbating.
For that reason I'm worried that fear of being "found out" for a false illness might be keeping you from getting treatment for a real one!
Information on this site is provided for educational purposes. It is not meant to and cannot substitute for advice or care provided by an in-person medical professional. The information contained herein is not meant to be used to diagnose or treat a health problem or disease, or for prescribing any medication. You should always consult your own healthcare provider if you have a health problem or medical condition.


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Wood Handled Garden Transplanter
Act fast! Items with prices ending in $0.99 are final sale.
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Well handled. Our Wood-Handled Garden Transplanter features an ash handle and stainless steel head, making it a durable and long-lasting find for any level of gardener.
Ash wood handle.
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2.6"w x 13.2"l x 2.6"h.
Hand clean.


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CASTLE ROCK - A controversial gun policy at an apartment complex for seniors has been thrown out after a 9Wants to Know report.
The Douglas County Housing Partnership, a multi-jurisdictional housing authority, held an emergency board of directors meeting late Wednesday afternoon.
Board members decided that the policy, which would have prohibited residents from having firearms in their homes, will not go into effect.
The Douglas County Housing partnership owns Oakwood Apartments in Castle Rock. It was purchased with federal funds and is supported by local, state, and federal tax dollars.
"These community policy changes were distributed without the knowledge or authorization of the Board of Directors of the Douglas County Housing Partnership or its staff," a Douglas County Housing Partnership release said. "This board does not support any action that infringes on an individual's rights and will not allow Ross Management to implement these changes. The mission of the Douglas County Housing partnership is to preserve and develop safe, secure, quality housing while providing housing choices for those who have few,"
After 9Wants to Know reported on the policy Tuesday night, Douglas County commissioners began calling for quick action by the housing authority.
READ: Castle Rock apartment tenants told they must get rid of their guns
Douglas County Director of Public Affairs Wendy Holmes said commissioners were "alarmed" to learn of the policy and pushed the housing authority for "an acceptable and expeditious resolution."
"The Board of Douglas County Commissioners is pleased that the Housing Authority concurred with the Commissioner's position that the policy changes from Ross Management should not move forward. We thank them for a quick and proper conclusion," Holmes said in a statement.
When retired US Marine Art Dorsch got a notice from Oakwood management, he felt like the freedom he fought for was being taken away.
"It upset me very much," Dorsch said. "Because I don't think it's fair."
The notice was informing residents of an updated policy, banning all firearms and weapons from the property effective October 1.
There is no gun language in the lease Dorsch signed earlier this year.
"They want to take them all away from me. They say I can't live here," Dorsch said.
The Ross Management Group, based in Wheat Ridge, implemented the policy change.
Managers refused to comment. An employee even closed the door on 9Wants to Know reporter Will Ripley as he asked why tenants were being told they can't have firearms.
The Denver Housing Authority wants to know if Ross Management Group is trying to pull similar rogue gun bans in the city.
The company manages properties in Aurora, Arvada, Denver and Greeley.
"It's unconstitutional to prohibit the legal possession of a gun or a firearm on public housing property," a DHA spokesperson said.
The company wouldn't talk about the gun ban via phone or in person. So it's not clear the motivation behind the company's decision.
The company's owner, Debi Ross, and her husband have given $9,000, only to Democrats, since 2006.
Public housing gun bans have been challenged in a number of states. In several cases, outright gun bans have been more narrowly tailored to common areas, after a lawsuit was filed.
(KUSA-TV © 2013 Multimedia Holdings Corporation)


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ELKHART — An Elkhart man admitted to unemployment fraud, the Indiana Department of Workforce Development announced Thursday, Sept. 19.
Willis Fields, 47, admitted in U.S. District Court in South Bend to felony unemployment insurance fraud.
A Department of Workforce Development investigator got a tip that Fields was getting wages from a full-time job while filing for unemployment benefits.
According to Fields' guilty plea filed in court, "from in or around May, 2009, through and including July, 2010, I applied for and received extended unemployment insurance benefits through the State of Indiana Department of Workforce Development. I submitted weekly vouchers to IDWD and knowingly answered 'No' to the question as to whether I was working when in truth and in fact I was employed," he wrote.
"I spent the unemployment benefit payments on personal expenses. I do not dispute that the money for these unemployment insurance benefits came from the federal government, extended unemployment insurance benefits and ARRA funds and was in the approximate amount of $16,000," he wrote.
Judge Jon DeGuilio sentenced Fields to three years of probation with six months of home detention, and ordered him to pay total restitution of $27,610, according to court records.
"The conviction of Mr. Fields demonstrates our commitment to protecting the system that Hoosiers entrust us with," said Scott B. Sanders, commissioner of the Indiana Department of Workforce Development. "We take this responsibility seriously and will continue to work toward the successful prosecution of fraud to the fullest extent of the law."
Fields pleaded guilty in March, the same day the U.S. Attorney's Office filed charges, and Fields was sentenced in August, according to court records.
Fields began paying back the fraudulent unemployment benefits even before the court case was filed, with him paying back $1,000 between late August 2012, and when the case was filed in March, according to his attorney, Jeffery Haupt.


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The Power of Independent Thinking
Benjamin Powell on Texas Economy & Gun Laws
Recorded: Tuesday, July 26, 2011
Benjamin Powell, Senior Fellow at the Independent Institute, engages with Judge Napolitano on Fox Business Network's Freedom Watch.
Experts: Benjamin W. PowellType: TelevisionIssues: Economic Policy, Gun Control
Hot Talk and Cold Science of Global Warming
Recorded: Thursday, July 14, 2011
Part 1 |
Part 2
Based on the latest research, renowned astrophysicist Fred Singer will separate fact from fiction in this raging global warming debate.
Experts: S. Fred Singer, David J. TherouxType: Independent Institute EventIssues: Environment
Emily Skarbek on Call For More Oil
Recorded: Thursday, May 19, 2011
Emily Skarbek, Director of the Center on Entrepreneurial Innovation at the Independent Institute, talks to Freedom Watchs Judge Napolitano about the need for more oil and how to go about getting it.
Experts: Emily C. SkarbekType: TelevisionIssues: Energy, Environment


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Your library's picture book collections are now organized into Picture Book Neighborhoods. If you're looking for books about cars, trucks, boats, etc, you'll find them all together in the Things that Go neighborhood with a red spine label. Books with yellow spine labels are Concept books. They're all about letters, numbers, opposites, and other basic concepts. Other neighborhoods are:
Come visit our neighborhoods at any Kalamazoo Public Library location!
On Tuesday November 24, the ladies of the Alma Powell Urban Fiction Book Discussion group had a festive pot luck dinner. This book discussion group has been in existence for several years and is still going strong. If you like Urban Fiction please join the ladies for a lively and fun night of book talk.
photo by Judi Rambow
We are very pleased to announce our current exhibit in the
Barnabee Gallery loaned to us by Diane Washington. Diane is an artist from
Grand Rapids. She paints African scenery and ethnic motif in acrylics.
Come by and visit the Alma Powell Branch to view this great
Bookworms is a book club for kids and their grown-ups. It's really fun for kids and grown-ups to get together and talk books. You should try it! This month's choice is the Caldecott Medal book Fables by the great Arnold Lobel. It's funny with wonderful illustrations, a modern classic, and there's so much to talk about. Plus, it's not too long to read before we meet next week.
Each of the twenty original fables is one page with an accompanying illustration.We still have a few copies available so come in to the Central Library, sign up for Bookworms and get a copy of the book, and then join us to discuss on Thursday, July 23rd.
We had a great turnout for our February 24, 2015 Urban
Fiction book discussion at the Alma Powell Branch. The book Reverend Hype was written and self-published
by local author Deacon Raymond Ryan. After talking about the motivation
behind writing this fictional story Deacon Ryan lead a spirited discussion. The
participants had questions and comments that contributed to the lively discussion
with hopes that there will be a sequel.
Sonya Hollins, who had helped Deacon Ryan get his book published, joined the group. Sonya talked about the self-publishing. She encouraged everyone to think about telling his or her story. Sonya says that everyone has a story inside.
Attention, Teen filmmakers! If you're planning to submit a film to the 12th annual Teen Filmmaker Festival, don't forget that all submitted films are due January 17th. That's only 10 days from now, so don't wait! Put the finishing touches on that masterpiece and send it to the Teen Services department ASAP. For more information, check out the Teen Filmmaker Festival page or pick up an entry form in person from the Teen Services Desk.
Thursday December 11, KPL's ONEplace held a workshop on Mindfulness in the Workplace. ONEplace@kpl is a management support organization offering resources and services to nonprofit staff, board, and volunteers in Kalamazoo County. The workshop was presented by Eric Nelson from Stress Management Solutions: Training for Health and Well-being.
We have all heard of the benefits of being stress free, but now organizations and employers are becoming more aware of the rewards of a stress free environment. The improvements in productivity, being more focused, health benefits, less absenteeism and fewer distractions are all incentives for mindfulness in the workplace.
Mr. Nelson talked about being focused, attentive and more disciplined and controlled; being emotionally balanced; and understanding negative emotions. He took us through a Three Step Breathing Space and other mindfulness training exercises.
I greatly appreciated learning ways to set aside just a few moments or minutes to focus and bring balance to my work day. Thanks to ONEplace@kpl.
It's winter recess, holiday break, whatever you call it, and kids have some time away from school. Enjoy some of the great children's programs happening at Kalamazoo Public Library over the next few weeks! Cupstacking, Bubbleman, Yoga Storytime. LEGO at the Library, Stories and Dance, Yummy New Year's Hats, Family Game Day, Movie and Snacks, Flying Aces Frisbee Team... all the details are at Kalamazoo Public Library's online calendar. And, with the Michigan eLibrary, KPL provides access to fun online educational content as well. Take a look at the Michigan eLibrary datase Early World of
Learning and the MeL Kids Gateway. There really is a lot to enjoy!
Maybe you've heard about Derek Jeter's new book The Contract. It begins with a young Derek Jeter sitting in his third grade classroom in Kalamazoo and dreaming about baseball - sliding into home base to win the World Series. Derek Jeter always knew that he wanted to play baseball. Shortstop. For the New York Yankees. The Contract is the first book in Jeter's middle-grade reader series. The book is based on Jeter's own experiences as he begins playing little league. A central element of the narrative is the contract that Jeter enters into with his parents specifying how he will prioritize his time in order to really focus on baseball while achieving good grades and spending quality time with his family. The Contract is a readable and inspirational book for middle-school aged readers and their adults.
Kalamazoo Public Library is pleased to announce a call for entries for the 12th Annual Teen Filmmaker Festival! As always, the Festival is looking for the best Michigan teen-produced and directed films. Every year, we get tons of amazing films by talented teens from across the state and we're super-excited to see what you'll come up with this year. Films are due January 17th, so don't delay- put the finishing touches on that masterpiece and send it to the Teen Services department ASAP! For more information, check out the Teen Filmmaker Festival page or pick up an entry form today!
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Dvorak • Suk: Piano Trio in F minor, Op. 65
Much is made of the supposedly Brahmsian nature of Dvorák's great F minor Trio. Though not untouched by the influence of his friend, the approach to melody, not to mention counter-melody, and colour are very much Dvorák's own and the results are profoundly impressive. Written at a time of some stress, a tragic air hangs over the opening Allegro ma non troppo while the Poco adagio is one of Dvorák's most reflective slow movements. The Berlin Philharmonic Trio takes a rather portentous view of the first movement. At times its approach is darkly impressive, but the players' tendency to react to each emotional shade undermines the impressive sense of line which Dvorák builds so carefully. The remaining movements fare much better with expressive playing balanced by a strong sense of forward impetus. The trio's performance of Suk's early Piano Trio, first composed before he began his studies with Dvorák, makes excellent sense of this distinctly eclectic composition. The players wend their way enthusiastically through the welter of influences – not just Dvorákian ones. They also take trouble to find the composer's nascent originality, realised much more completely in the moving Elegy, a fine performance of which concludes this issue.
Jan Smaczny