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ASPPA traditionally offers access to a recording of a webcast (including both audio and visual portions of the presentation) approximately one week following the original live webcast presentation. These recordings are available for 1 year after the date of the original live webcast. Below is a list of the currently available recorded webcasts. NOTE: Webcasts are not viewable in Firefox, Google Chrome or Internet Explorer (IE) version 9 at this time. In order to get the most from your webcast experience, it is strongly recommended that you view the webcast in either IE 7 or IE 8. Any other browser may cause difficulties.
Live on June 6, 2014 Speakers: Carol Gransee, OppenheimerFunds, Inc., Assistant Vice President Oversight; James P. Flannery, Employee Plans Division, Tax Exempt and Government Entities, Internal Revenue Service, Tax Law Specialist; Aimee Nash, ftwilliam.com, Senior Writer/Analyst; Linda Segal Blinn, JD*, ING, Vice President of Technical Services
Available through June 5, 2014 Speakers: Newell W. Kimlin, Internal Revenue Service, TE/GE, Santa Ana, CA Mary Ann Rocco, MSPA, Mary Ann Rocco, EA Consulting Actuary, Huntington Beach, CA. The session will review the 2012 form 5500 SB, and will include detailed discussion regarding End of Year valuations, issues relating to amending a prior year SB filing, acceptable formats for SB attachments, and takeover plan issues.
Available through May 29, 2014 Speaker: Norman Levinrad, FSPA, CPC, EA, MAAA, Summit Benefit & Actuarial Services, Inc. This webcast will cover the basics of Cash Balance plans; how they work; the key design issues; and their use for your practice. Attendee takeaways include: how a Cash Balance plan fits into the Defined Benefit rules; the main design elements to discuss with clients; and issues where more guidance is needed.
Available through May 23, 2014 COMPLIMENTARY WEBCAST FOR NTSAA MEMBERS! Speaker: Christopher M. DeGrassi, Executive Director, National Tax Sheltered Accounts Association (NTSAA) Washington views employer sponsored retirement plans as the largest Federal tax expenditure and a potential source for new tax revenue for the budget. The Department of Labor wants to issue universal fiduciary regulations covering IRA and non-ERISA retirement plans. State legislatures are working to shift to defined contribution plans for public employees starting the race to consolidate investment options into state run plans. Interest groups are lobbying Congress and the Obama administration for the Federal government to create a universal mandatory retirement system. Join this live broadcast for NTSAA members to learn about the legislative and regulatory issues that can impact your business. We will provide important updates on what NTSAA and ASPPA are doing to protect your business at both the State and Federal level, and offer ways for you to get involved in NTSAA advocacy and make a difference.
Available through May 14, 2014 Speaker: Charles D. Lockwood, J.D., LL.M, ASC Institute, LLC The use of "cross-testing" has become a very popular plan design feature. This webcast will provide a detailed analysis of the requirements for cross-testing, including examples and case studies of various new comparability formulas. The webcast will also discuss creative options for correcting plans that fail the nondiscrimination tests.
Available through May 7, 2014 COMPLIMENTARY WEBCAST FOR NTSAA MEMBERS! Speakers: Bruce L. Ashton, Esq., APM, Drinker, Biddle & Reath, LLP & Avaneesh K. Bhagat, Internal Revenue Service The long awaited update to the IRS Employee Plans Compliance Resolution System (EPCRS) is finally out. As promised, EPCRS now includes new rules for 403(b) plan corrections. These new procedures are effective April 1, 2013, so now is the time to get up to date. Hear from an experienced practitioner and senior IRS representative to get practical advice you can begin putting to use right away.
Available through May 2, 2014 Speakers: Audrey W. Chan, Investigator with the U.S. Department of Labor, Employee Benefits Security Administration & R. Bradford Huss, Esq., Trucker Huss, APC, San Francisco, CA The Department of Labor has a Voluntary Fiduciary Correction Program (VFCP) for fiduciaries to correct potential violations of ERISA. Hear the latest on the VFCP, including the most common fiduciary breaches, their corrections and whether it ever makes sense to correct outside of the program. The potential prohibited transaction excise tax implications and, the filing of IRS Form 5330 will be discussed. This session will be presented by Audrey W. Chan, Investigator with the DOL and Regional Co-Coordinator of the Voluntary Fiduciary Correction Program, and Brad Huss of Trucker Huss.
Available through April 25, 2014 Speaker: Janice M. Wegesin, CPC, QPA, form5500help.com Form 5500 preparation is a key component of the services offered by ASPPA member firms. It's important to know the updates to the 2012 forms and EFAST2 processing, as well as how to respond to governmental correspondence regarding such filings. In addition, this session will take a look at filing options for one-participant plans and Form 8955-SSA.
Available through April 18, 2014 Speaker: James C. Paul, Esq., APM, Ferenczy + Paul LLP What happens when a retirement plan sponsor goes out of business, is liquidated in bankruptcy, or otherwise disappears from the face of the earth, leaving a retirement plan with assets behind? What can be done to terminate the plan and distribute assets to participants? Who can authorize distributions? Is there any protection from fiduciary liability for a "good samaritan" who steps in to clean up the mess? Jim will answer these questions and more as he reviews the DOL rules for designating a plan as "abandoned", taking on the role of a Qualified Termination Adminstrator, and distributing plan assets, along with newly proposed regulations that will cover plans of companies in bankruptcy.
Available through April 15, 2014 This is the last of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: identify the timing and regulatory requirements of Form 5500; identify the schedules that need filed with Form 5500; list the conditions that must be satisfied for a small plan (under100 participants) to avoid the independent audit requirement; list the timing and regulatory requirements for plan asset valuation; and describe the requirements of an SAR including when it needs to be provided to participants.
Available through April 15, 2014 This is the ninth of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: identify distributable events including special restrictions on different contribution types and types of distributions available to those still employed by the plan sponsor; identify and explain each type of in-service withdrawal a plan may permit; describe the taxation of distributions including premature distributions; describe a participant's taxation and distribution options in a designated Roth contribution account; and describe the conditions necessary to allow rollovers.
Available through April 15, 2014 This is the eighth of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: identify the key documents that must be prepared when implementing a new plan; state the differences in the types of documents which may be used for a qualified plan; identify what important provisions must be in a plan document; identify the deadlines for adopting a plan document or an amendment; and differentiate among the plan document, SPD and the SMM.
Available through April 15, 2014 This is the seventh of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: identify who is considered benefiting under IRC §410(b) coverage testing; identify the impact that excluding certain employees has on coverage testing; identify and differentiate the two tests (ratio percentage test and average benefit test) that are used to demonstrate that a plan satisfies coverage requirements; describe the situations in which the ratio percentage test and average benefit test are deemed to be satisfied; and identify the types of contributions included in the ADP and/or ACP tests.
Available through April 15, 2014 This is the sixth of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: identify differences in catch-up contributions (in 403(b), 401(k), and SIMPLE plans) and situations that will result in catch-up contributions; define excess deferrals and the correction methods; identify characteristics of designated Roth contributions; identify the differences between Roth IRA and Roth 401(k) accounts; and identify and differentiate highly compensated employees (HCEs) and key employees.
Available through April 15, 2014 This is the fifth of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: describe the implications for including or excluding participant directed investments, loans and/or hardship withdrawals in a plan; explain the general requirements of participant loans including the written program, enforceable agreement, loan limits, repayment requirements and refinancing issues; explain the consequences of failing to repay a loan on schedule and permissible suspensions of loan repayments; describe the safe harbor hardship withdrawal provisions; and list the advantages and disadvantages of including life insurance in a plan.
Available through April 15, 2014 This is the fourth of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: list the advantages and disadvantages of a cash balance plan; identify the benefits of defined benefit/defined contribution combo plans; define the deduction limits when an employer sponsors both a defined benefit and a defined contribution plan; identify the statutory eligibility requirements for qualified plans; and differentiate between an eligibility date and plan entry date.
Available through April 15, 2014 This is the third of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: identify characteristics of 401(k) plans (traditional 401(k), Roth 401(k) and safe harbor 401(k); identify the contribution and vesting requirements of a safe harbor 401(k) plan; list the advantages and disadvantages of a safe harbor match vs. a safe harbor non-elective contribution; state the timing requirements of a safe harbor notice; describe the rules for converting a traditional 401(k) plan to or from a safe harbor 401(k) plan; and identify the requirements and advantages of using automatic enrollment including eligible automatic contribution arrangements (EACAs) and qualified automatic contribution arrangements (QACAs), in a 401(k) plan.
Available through April 15, 2014 This is the second of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: differentiate between and identify the distinguishing characteristics of different types of defined contribution plans; list the reasons an employer might want or not want to establish an ESOP or a leveraged ESOP; explain the diversification rules that pertain to ESOPs; differentiate between and identify the distinguishing characteristics of SIMPLE IRAs and SEP-IRAs; and determine when a safe harbor 401(k), SIMPLE IRA or traditional 401(k) is an appropriate plan choice for an employer.
Available through April 15, 2014 This is the first of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: describe what qualified and nonqualified plans are and the reasons a company would want to adopt them; describe the different funding vehicles that may be used for nonqualified plans, and the tax implications of them; identify compensation used by each entity type for qualified plan purposes; explain the differences between an independent contractor, a common law employee and a leased employee and describe their impact on qualified plans; and explain when to use defined benefit or defined contribution plans relative to the employer's demographics, objectives and competitive concerns.
Available through April 15, 2014 ASPPA's Plan Financial Consulting-1 (PFC-1) webcast series is designed to provide the framework for a candidate to achieve core competency on the administrative and consulting issues commonly encountered by financial consultants who service the retirement plans market. The PFC-1 webcast series aids in examining the broad basics of retirement plans ranging from plan type and structure to general rules and regulations, including a final emphasis on the ethical responsibilities of a financial consultant. Attendees can register for any individual webcast (recorded only), or for a package of all 10 (recorded only).
Available through April 9, 2014 Speaker: Robert M. Richter, J.D., LL.M., APM, SunGard Relius This program will provide in-depth coverage of the qualified plan rules associated with rehired employees. This will include the determination of credited service, application of the break-in-service rules, buy-back rights, and employees who return from military service.
Available through March 31, 2014 COMPLIMENTARY WEBCAST! ERISA Outline Book (EOB) is the most relevant, up-to-date ERISA reference available on the market! Attend this free webcast to learn how to effectively utilize the latest on-line version.
Available through March 21, 2014 COMPLIMENTARY WEBCAST FOR NAPA MEMBERS! Speakers: Bradford P. Campbell, Drinker Biddle & Reath, Washington, DC & Glenn Dial, Allianz Global Investors, New York, NY Target date funds continue to grow in popularity both as "Qualified Default Investment Alternatives" as well as designated investments for participants to choose. After the financial problems of 2008, the Department of Labor ("DOL") and SEC became concerned about how these funds are named and marketed. Regulations from the DOL in this area are expected to be finalized this year. This webcast will provide an overview of the current use of target date funds in 401(k) plans and why the DOL and SEC are so interested in these investment alternatives. Also to be covered is what to expect from the DOL in the future, how those actions may affect retirement plan advisors and advice on how to prepare for what lies ahead.
Available through March 20, 2014 Speakers: Adam C. Pozek, QPA, QKA, QPFC, DWC ERISA Consultants, LLC, Salem, NH and Robert J. Toth, Jr., Esq., Law Office of Robert J. Toth, Jr., Fort Wayne, IN Multiple Employer Plans have recently become the subject of renewed attention, but how do you separate the truth from the marketing? Do they operate the same as single employer plans? To what extent can MEPs reduce employer exposure? What are the filing requirements? Where does the DOL stand? These plans present interesting opportunities, but also complex administrative issues. This session will explore plan design and special technical rules which apply to the administration issues unique to MEPs, as well as discuss ERISA policy issues related to adopting and maintaining these plans. This session will also cover viable alternatives for a service provider to a MEP. Join the Adam and Bob as they describe where guidance is clear and where there are still open questions.
Available through February 27, 2014 Speakers: James E. Holland, Jr., MSPA, Cheiron, Inc. and Carolyn Zimmerman, Internal Revenue Service This webcast will review the provisions of section 436, cover the tricky operational aspects, and look to the rules as we think they could apply for end of year valuation dates. In the absence of specific regulations, some emphasis will be placed on what is a reasonable approach in the meantime.
Available through February 26, 2014 COMPLIMENTARY WEBCAST FOR NTSAA MEMBERS! Speakers: S. Bruce Allen, Old Dominion Insurance/Investments, Inc. and Ellie A. Lowder, TGPC, Consultant; President, TSA Consulting & Training Services Bruce Allen, Financial Advisor and Chair of the 2013 NTSAA 403(b) Summit Committee, and Ellie Lowder, TGPC will preview the 2013 conference. The webcast will also focus on important studies revealing better results for participants who work with a personal, face-to-face financial advisor to prepare for retirement. Advisors know the importance of the work they do - plan sponsors also need to be aware of the difference for their employees.
Available through February 19, 2014 Speakers: Timothy M. McCutcheon, APM, JD, CPA, ftwilliam.com/Wolters Kluwer and Aimee Nash, JD, ftwillliam.com/Wolters Kluwer Electronic signatures and disclosure have numerous advantages for plan sponsors and recordkeepers. This webinar will explore current law for e-signatures for retirement plan documents. Participant-level disclosures will also be discussed under both IRS and DOL rules.
Available through February 14, 2014 Speaker: Sal Tripodi, J.D., LL.M, APM, TRI Pension Services The webcast will explore the changes made by the latest update to EPCRS, and the impact of those changes. Attendee takeaways will include: how 403(b) plans are affected by Rev. Proc. 2013-12; new submission procedures for VCP cases and VCP fees; permissible contribution sources for making corrective contributions; when determination letter applications are required with a VCP submission and when they are not permitted; and new requirements for DB plans in light of IRC section 436.
Available through February 5, 2014 Speaker: Richard A. Hochman, Esq., APM, McKay Hochman Co., Inc. (A Division of Newkirk Products, Inc.) With the start of yet another Plan Year, it is time to look at what happened last year. 401(k) Plans not operating under the "safe-harbor" rules need to be tested to make sure that the highly compensated employees (HCEs) did not receive too large of a benefit when compared to the non-highly compensated. Will the Plan pass ADP/ACP testing, or will some HCEs have to receive a distribution of their deferrals or matching contributions? What restrictions might you incur based on the language in the plan document? This is the perfect time of year for new consulting staff to learn about testing and for more experienced staff to be refreshed and have their questions answered.
Available through January 29, 2014 Speaker: Kevin J. Donovan, CPA, MSPA, Pinnacle Plan Design, LLC This webcast will cover maximum deductions to defined benefit plans, defined contribution plans, and combined plans. Attendee takeaways will include how to: calculate maximum tax deductions to DB plans post PPA and MAP 21; calculate maximum deductions when an employer has both DB and DC plans; calculate the deduction limit for sole props and partnerships; calculate deduction limits for cash balance plans including impact of 'at risk' rules; and review deduction issues regarding terminating DB plans.
Available through December 31, 2013 This is the last of the seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. For more information on the webcast series click here. Purchase of the entire series is not required. This webcast will address questions such as: accounting methods used in daily valuation vs. balance-forward; allocating earning in participant directed daily valuation plans vs. balance forward plans; processing of distributions and transfers in daily valuation vs. balance-forward; and other differences including benefit statement reporting, investments options, and using automated response systems.
Available through December 31, 2013 This is the sixth of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. This webcast will address questions such as: why might an employer want to merge two plans;what are the benefits of merging plans; what are frozen plans;what is a partial plan termination;how is a plan terminated that is covered or not covered by the PBGC.
Available through December 31, 2013 This is the fifth of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. This webcast will address questions such as: who are fiduciaries;what are their duties regarding selecting and monitoring investments; what required disclosures apply to participant directed investments;how does complying with 404(c) offer relief from liability associated with participant investment decisions;how can fiduciaries use QDIAs and investment "mapping" to reduce liability; when must elective contributions be deposited to the plan.
Available through December 31, 2013 This is the fourth of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. This webcast will address questions such as: characteristics of investments found in daily valued plans; investment basics including what are stock, bond or cash assets; what are mutual funds, exchange traded funds, lifestyle funds, and lifecycle funds; other assets found in daily plans such as managed accounts and employer stock.
Available through December 31, 2013 This is the third of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. This webcast will address questions such as: how are contributions allocated in a defined contribution plan; how are forfeitures allocated in a defined contribution plan; how are earnings allocated in a trustee directed plan vs. participant directed plan; and what is the annual additions test and the maximum amount that can be allocated.
Available through December 31, 2013 This is the second of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. This webcast will address questions such as: who is an HCE; performing the nondiscrimination test in a 401(k) Plan; correcting a failed nondiscrimination test; and safe harbor 401(k) plans and qualified automatic contribution arrangements (QACA) and their effect on nondiscrimination testing.
Available through December 31, 2013 This is the first of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. This webcast will address questions such as: what is a top-heavy plan and who are key employees; how does being top-heavy affect a plan; what is coverage testing and who is in the coverage group; and how do the two coverage testing approaches work.
Available through December 31, 2013 ASPPA's Retirement Plan Fundamentals (RPF-2) Series is designed to convey the knowledge necessary for every retirement plan professional to master. Each session aids in establishing groundwork in retirement plan terminology, issues, and requirements for individuals beginning a career, reentering the retirement field, or commencing the ASPPA credential process. Attendees can register for any individual webcast (recorded only), or for a package of all 7 (recorded only).
Available through December 31, 2013 This is the last of the seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: events that require changes to plan documents; the amendment process and types of amendments; the consequence of plan disqualification; the IRS and DOL correction programs.
Available through December 31, 2013 This is the sixth of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: list the benefits of a loan program in a 401(k) plan; what is the prohibited transaction exemption for participant loans and its requirements; what is the income tax exemption for participant loans and its requirements.
Available through December 31, 2013 This is the fifth of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: what benefits can be paid to a participant while still employed; what benefits can be paid to a participant who has terminated employment; what is the tax effect of receiving a distribution.
Available through December 31, 2013 This is the fourth of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: what are the qualification requirements; explain the types of qualified plan documents; understand common language in qualified plan documents; steps to implementing a new plan.
Available through December 31, 2013 This is the third of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: list the general characteristics of defined benefit plans; explain in general terms how retirement benefits are calculated and funded; what are the forms of benefit payments; what is accrued benefit and actuarial equivalence; what are the limits on benefit levels and contribution deductions.
Available through December 31, 2013 This is the second of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: list the general characteristics of each type of defined contribution plan; define elective deferrals, designated Roth contribution and catch-up contributions; describe what an ESOP is and its benefits; deductibility of employer contributions to a defined contribution plan.
Available through December 31, 2013 This is the first of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: describe what an employee benefit plan is and the differences between welfare benefit plans and pension benefit plan; what are the benefits of a qualified plan; explain the main differences between defined contribution and defined benefit plans; who can sponsor a qualified plan and who is responsible for it; who are parties-in-interest and what is a potential prohibited transaction.
Available through December 31, 2013 ASPPA's Retirement Plan Fundamentals (RPF-1) Series is designed to convey the knowledge necessary for every retirement plan professional to master. Each session aids in establishing groundwork in retirement plan terminology, issues, and requirements for individuals beginning a career, reentering the retirement field, or commencing the ASPPA credential process. Attendees can register for an individual webcast (recorded only) or for the entire series of seven (recorded only).
Available through December 18, 2013 The leadership of the Employee Plans Division of the Internal Revenue Service has adopted a philosophy of transparency in its approach to the administration of the private pension system. As retirement plan practitioners, this provides us with unique insight into the programs and operating priorities of the Employee Plans Division and the opportunity to better represent our clients. This session will take the form of a frank discussion of various issues of interest to retirement plan practitioners by Monika Templeman, Director of Employee Plans Examinations. Generally, the session will include updates on current EP audit initiates, emerging issues, the ERPA program, Circular 230 compliance, and the recent ACT Report dealing with internal controls.
Available through December 13, 2013 This seminar will review the major developments in 2012 affecting qualified retirement plans and will look forward to what's in store in 2013.
Available through December 4, 2013 Tax-exempt organizations can use a wide variety of qualified and nonqualified retirement vehicles including 401(a) plans, 403(b) arrangements. 457(b) plans and 457(f) plans. This webcast will discuss the advantages and disadvantages of each type of plan and how a consultant might present these alternatives to a tax-exempt organization. Now that we have had time to incorporate the final 403(b) regulations into our practice, how do we deal with some of the more complicated issues that arise? What are the 403(b) testing issues beyond the ACP test? How is the average benefits test applied to employer contributions? What unique coverage rules apply when there are 401(k) and 403(b) plans within the same controlled group? Do the deferral timing rules apply? What are the transition rules for 5500s? What is the difference between ERISA and Non-ERISA plans?
Available through November 27, 2013 A nonqualified deferred compensation plan can be a valuable supplement to a company's 401(k) and other qualified retirement plans, giving the employer an advantage in recruiting and retaining essential executive leadership. Because nonqualified plans are exempt from many of the requirements and limitations that apply to qualified retirement plans, they provide employee benefit alternatives that are appealing to many employers. However, failure to be aware of and comply with the complicated and developing rules governing nonqualified deferred compensation put employers and their employees at risk of significant penalties.
Available through November 15, 2013 Bring your calculators! We are going to go through practical actuarial calculations for Required Minimum Distributions from Defined Benefit Plans, including handling additional accruals, interaction with 415 limitations, 411 concerns, death benefits and what the regulations required for multiple annuity starting dates.
Available through November 13, 2013 Although auto enrollment has been an important tool to increase 401(k) administration, it also comes with many administrative pitfalls. This session will address the varying options for plan designs and the importance of the success of auto enrollment as well as administrative concerns with auto enrollment, such as failing to provide notices integrating auto enrollment rules with payroll systems, timing of auto escalation, annual automatic re-enrollment and employee communications related to 90 day refunds.
Available through October 23, 2013 This overview webcast is divided into first the DOL required disclosures/notices and then the IRS required notices/disclosures. The list is quite comprehensive, and of course, continues to grow. This will be a real-world session as there will be insights from client scenarios. For example, the blackout notice is sent at least 30 days in advance but the vendor sends the money immediately. What do you do now? We will take a look at the latest electronic communication rules.
Available through October 18, 2013 Both the DOL and IRS have issued guidance about the allocation of expenses, demutualization proceeds and late trading and market timing recoveries. However, little attention has been paid to this guidance and to its possible application to the allocation of other amounts, for example, expense recapture accounts and revenue sharing. This program discusses both the details and principals underlying the guidance from the government agencies and applies those concepts to common 401(k) situations. The program also includes a discussion of issues related to payments from plan assets.
Available through October 16, 2013 COMPLIMENTARY WEBCAST FOR NAPA MEMBERS! This informational presentation will highlight the gaps that exist in the execution and fulfillment of the recent participant level fee disclosure notices and how you as an advisor can use this as an opportunity to add value to your client and prospects.
Available through October 11, 2013 The Employee Benefits Security Administration (EBSA) of the Department of Labor (DOL) is continuing to pursue its enforcement priorities regarding benefit plans including a new emphasis on criminal enforcement of the requirements for deposit of employee contributions. Additionally, the DOL's Consultants/Advisors Project focuses on payments received by plan consultants and other service providers and represents DOL's increased scrutiny of financial service arrangements. EBSA's investigative activities and process will be reviewed and techniques for responding to a DOL investigation from a practitioner's point of view will be discussed.
Available through September 25, 2013 The DOL has issued its long-awaited Advisory Opinion on "open" multiple employer plans, ruling that open MEPs are not single ERISA plans. Rather, each employer has adopted a separate plan under ERISA. That's easy to say, but the ramifications are future reaching and not fully understood, particularly since the Advisory Opinion itself did little to focus on the practical aspects. This seminar will take a careful look at the Opinion, and what it means for all kinds of MEPs. We'll explain why the DOL took its approach, what effect that will have on other types of MEPs, and how to handle filing, fiduciary, and administrative issues of MEPs after the opinion.
Available through September 19, 2013 Representation of employee benefits fiduciaries, sponsors and plans presents an assortment of ethical issues for practitioners. How far is too far in helping a client weigh the costs and benefits of a certain course of action? Is it always appropriate to rely on client-provided information without asking questions? Can inaction in the face of questionable client conduct pose ethical concerns for practitioners? In this webcast, we will consider actual scenarios and provide insight into identifying the ethical considerations at play and arriving at an appropriate course of action.
Available through September 11, 2013 The 2012 stabilized segment rates have been published, and guidance on how to use them is expected before the date of this webcast. The webcast will review the new rules, including when and when not to use the stabilized rates, how application to 2012 will affect a plan's status under §436, as well as the impact on any previous actions taken to avoid or implement restrictions that would no longer apply if stabilized rates are used for 2012. Special considerations for plans with end of year valuation dates will also be addressed.
Available through August 29, 2013 Pension professionals have for many years focused on the accumulation phase of retirement planning: how to encourage plan participants to save for retirement. We also need to focus on the decumulation phase: how to assist participants to use their plan benefits wisely by adopting appropriate strategies for receiving distributions from employer plans and IRAs.
Available through August 23, 2013 Plan amendments are now underway for the PPA amendment cycle. The IRS has recently announced changes regarding which plans may still obtain favorable Determination Letters and which cannot. Changes are also forthcoming with Interim amendments. Learn about the future of qualified plan (and possibly) 403(b) plan documents.
Available through July 24, 2013 COMPLIMENTARY WEBCAST FOR NTSAA MEMBERS! Find out what NTSAA is doing to protect your business and your clients from corporate sponsored legislative attacks.
Available through July 18, 2013 COMPLIMENTARY WEBCAST FOR NAPA MEMBERS! By now the dust may have settled from the initial deadline, and plan sponsors should have received plan-level disclosures from all covered service providers. Plan sponsors must evaluate the arrangements to ensure they are complete and to make a determination as to the necessity of services and the reasonableness of compensation. Many sponsors, however, lack the experience, time and/or resources to develop the required prudent processes to ensure compliance with ERISA. Proactive plan advisors are differentiating themselves by aligning their services with the challenges facing sponsors. Please join this important NAPA Webinar as Jason Roberts, ERISA attorney and CEO of Pension Resource Institute, LLC, and Mark Davis, QPFC, SVP of CAPTRUST Financial Advisors discuss how advisors can leverage the new challenges facing sponsors to create opportunities for solidifying client relationships and prospecting.
Available through July 12, 2013 Are 401(k) plans too small for your clients? Are they begging to set aside more? See how and when Cash Balance Plans provide the answer. Learn how they work, what benefits they offer your clients, and how to include them in your practice. If you are an administrator, accountant, or attorney, this program is designed for you. So don't miss it! Your clients will be glad you came.
Available through July 10, 2013 The Schedule SB is no longer new, but every year brings changes, and challenges. This webcast will provide line by line instructions on completing the Schedule SB, and review the required attachments, including those for plans that have made special elections.
Available through June 20, 2013 Like it or not, the qualified plan retirement administration business is now viewed as a commodity. Long before fee disclosure, it was a "race to the bottom" on fees in the TPA profession, despite market demands for increased services. Find out what the Wal-Mart and Nordstrom business models can teach us about TPA services, learn what differentiates services firms from one another with TPA case study examples, understand the pros and cons of strategic partnerships, and find out what retirement services advisors, sponsors, and participants care about – and are willing to pay for.
Available through June 14, 2013 The impending deadline for fee disclosure has generated many questions. The Department of Labor has tried to provide clarification through a recently released field assistance bulletin which contains 38 "Frequently Asked Questions." Unfortunately, the release creates almost as many questions as it answers. Learn what this new guidance really means from Craig Hoffman, ASPPA's General Counsel and Director of Regulatory Affairs.
Available through June 19, 2013 "OMG! You should see what my client put into his retirement plan!" "You think you've got trouble?!? My client is a real estate developer! Enuf said!" Yes - they're crazy! They're nutsy! They're out of this world! Join Ilene Ferenczy for a practical discussion of what to do when a plan you're administering contains "wacky assets" and the plan sponsor and its owner cannot seem to keep their sticky fingers off the regular assets.
Available through June 7, 2013 Plan Administration is increasingly more difficult when retirement plans allow participants loans. Let us learn together practical methods to manage retirement plan loans, suspend repayments for leaves of absence, and correct errors and omissions when they occur.
Available through May 30, 2013 Understanding the many retirement plan requirements is difficult and challenging. However, understanding how to use those rules to the advantage of your clients is what makes your services valuable. In this webcast, we will help you develop the tools necessary to select and design a defined contribution plan that reflects your clients' goals. In particular, we will focus on the safe harbor 401(k), cross-tested and combined safe harbor 401(k) and cross-tested plan designs. We also will address designs that eliminate or reduce top heavy minimum contributions and plan designs with different eligibility conditions.
Available through May 24, 2013 This session includes a description of ethical concerns and considerations for the benefits practitioner and then applies them to a series of case studies.
Available through May 17, 2013 Target date funds are coming under increasing scrutiny. The Securities and Exchange Commission is developing new disclosure requirements for prospectuses and advertising materials. The Department of Labor is considering guidance which would require additional information under the participant disclosure regulation and under the guidance for qualified default investment alternatives. What are these changes? What impact will they have on target date fund decisions by plan sponsors and participants? This program discusses those issues.
Available through May 8, 2013 The current Schedule C disclosures have been with us for 3 years, but there is still plenty to learn. Join Janice M. Wegesin of JMW Consulting, Inc., and Scott Albert from the DOL's Division of Reporting Compliance to get the latest insights on how DOL is using this information and tips for completing the form. Also to be discussed is the impact of the Final 408(b)(2) Regulation.
Available through June 5, 2014 Speaker: Newell W. Kimlin, Internal Revenue Service, TE/GE, Santa Ana, CA Mary Ann Rocco, MSPA, Mary Ann Rocco, EA Consulting Actuary, Huntington Beach, CA i> The session will review the 2012 form 5500 SB, and will include detailed discussion regarding End of Year valuations, issues relating to amending a prior year SB filing, acceptable formats for SB attachments, and takeover plan issues.
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Managing Your Family
Manage your sanity (and your children's time) during summer break by teaching them something useful
Bored children get into trouble more often than busy children do, so save your sanity by keeping them busy learning this summer.
Win an Epson Printer in the Happy Epsonovemberama kirtsy Contest
A kirtsy contest gives you a chance to win a new printer for all your holiday crafting!
How to use a calendar to keep your household organized
Your household calendar can be your one-stop-shop for all your household tasks and events.
Push Pull Discipline
The purpose of discipline and how to get what you want from your family.


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by Benjamin Herold and Holly Otterbein for NewsWorks, a Notebook news partner
On Wednesday, Mayor Nutter announced his plan to raise $95 million for Philadelphia's struggling School District, mostly through tax hikes on cigarettes and alcohol.
But even if that money comes through, city schools will still be looking for an additional $120 million from Harrisburg and $133 million in givebacks from the local teachers' union.
Sen. Mike Folmer (R-Lebanon), who chairs the Senate's education committee, said the unions have to go first.
Today is National Teacher Day, and this afternoon 59 Philadelphia teachers, one from each District high school, will receive the Christian R. and Mary F. Lindback Foundation's Distinguished Teaching Award.
The honorees will join Superintendent William Hite, School Reform Commissioner Wendell Pritchett, Philadelphia Federation of Teachers president Jerry Jordan, three trustees from the Lindback Foundation, and others for the celebration, which will be held from 4:30 to 6 p.m. at the Prince Music Theater.
by Michael Masch
I am struck by how many supposedly politically sophisticated public school advocates appear to be urging City Council to give the Philadelphia School District more money, independent of what the state does. If that happens, most of the horrible cuts now looming will still occur, since $60 million represents less than 20 percent of the District's identified 2013-14 budget gap.
It seems to me that Council President Darrell Clarke has a point when he says that Council has already increased city funding for the District two years in a row, even as the Commonwealth was cutting and freezing its funding, and it's just not smart for the city to do that again.
by Bill Hangley Jr.
Day two of City Council's education hearings was a long string of bleak predictions and passionate calls for funding from public school supporters faced with the prospect of what one parent called "trying to do the impossible with nothing."
Councilwoman Jannie Blackwell called the day's testimony "disheartening," but gave little indication that she and her colleagues are eager to move on meeting the Philadelphia School District's request for $60 million in additional funding.
by Bill Hangley Jr.
District officials met with City Council today to warn that unless Council, the state legislature, and the teachers' union pitch in, next year's "dire" budget will transform schools into bare-bones operations stripped of all but the most basic staff and programming.
But City Council President Darrell Clarke said, dire or not, there's a long way to go before Council can find the $60 million that District officials are requesting as the city's share to plug an unprecedented $300 million structural deficit.
"To suggest that there's going to be any additional taxes … I think is a stretch at this time," Clarke said. "I can personally say that without a significant increase in funding from the state, I don't think there's going to be any appetite at the local level to do anything."
Superintendent William Hite has decided not to recommend any charter school expansions for next year, saying it would be irresponsible to do so given the District's financial situation.
"Given our dire financial prospects, we must ask for shared sacrifices from our partners," said Hite in a statement. "It would be irresponsible for the District to endorse charter expansion while asking our principals to do the impossible with school budgets."
by Bill Hangley Jr.
On the heels of presenting a "doomsday" budget that would reduce schools to the bare essentials, the School Reform Commission voted Thursday night to close North Philadelphia's M.H. Stanton Elementary School, triggering an explosion of tears and rage from its supporters.
The SRC also voted to establish its own cyber charter school and renew contracts with providers of accelerated and discipline schools. It also added a new provider.
After the 3-1 closure vote, Stanton's defenders were devastated.
"I'm hurt. I'm hurt really bad," said Tracey Lester, a Stanton grandparent and vocal supporter.
Facing a $300 million structural deficit and still uncertain whether it will get the increased revenue and labor concessions it is seeking, the School District is asking schools to prepare to operate next year with a principal and a bare-bones allotment of teachers – and just about nothing else.
That means the contractual maximum class size in every classroom – 33 students in grades 4-12 and 30 in K-3. It means no dedicated money for guidance counselors, interscholastic sports, extracurricular activities, librarians, art or music.
No money, even, for secretaries.
by Charlotte Pope
Now that the School Reform Commission has voted to close 23 schools, the Philadelphia Coalition Advocating for Public Schools -- a major voice in the school-closings debate -- is regrouping and laying out its next steps.
About 200 people came together Wednesday evening during the group's general assembly to hear about a new three-part campaign focusing on school funding, community schools, and charter school accountability.
by Benjamin Herold for NewsWorks, a Notebook news partner
Saying it's time for Gov. Corbett to relieve the pain caused by massive cuts in state aid to public education over the last two years, Mayor Nutter and a coalition of District, charter and Catholic schools are making a push in support of the School Reform Commission's request for $120 million in additional state aid for city schools.
"What's happening at the school level doesn't lie," said Lori Shorr, the mayor's chief education officer. "Talk to parents in a charter school or a District-managed school. They understand what the cuts have meant."
Nutter, along with the Great Schools Compact, is calling on Corbett and the state legislature to increase the state's basic education subsidy, restore state reimbursements to districts for money they spend on charter schools and adopt a "student-based funding formula" as a long-term solution to the District's chronic budget woes.
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Eve: the First Transcendentalist — The origin of Sin and Humanity.
The Buck Stops Here — Morality and Transcendentalism.
Moral Maturity — Liberating Virtue from Compensation.
Immortality in Life — Finding immortality in this life.
Whitehead and Process Philosophy.
Fire Worship: It Just Makes Sense!
Musings on the Magi [PDF] — Reflections on Zoroastrianism.
Iranian Unitarian Universalists — Common ground for UUs and Zoroastrians.
A Better Name for Unitarianism? — What is the key characteristic of Unitarianism?
American Transcendentalism — The faith behind Unitarian Universalism?
American Poetry Before the Civil War.
Transcendentalism — A visual web of American Transcendentalism.
A Personal Pantheon — A list of heros.


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- Prep girls soccer notes 3/20
- Mar 19:
- Prep girls soccer: Games to watch March 21-26
- Prep girls soccer: Marin Catholic's Wilson drawing interest from colleges, the Philippines
Honor roll
Redwood's Olivia Konttinen scored four times in an 8-0 win against Novato last week with Ali Pieri also tallying five assists in that game. Redwood then rallied from a goal down to tie Drake 1-1 on Tuesday, getting the game-tying goal from Chace Schornstein with about 13 minutes left to play.
Tam got a late equalizer from McCall Hoyt to salvage a 1-1 tie against Justin-Siena last week. The Red-tailed Hawks got goals from Hoyt, Isabella Amyx and Olivia Heitz in a 3-0 win over Novato on Tuesday.
Marin Catholic edged Branson 1-0 on a goal by Stephanie Martini last week. The Wildcats beat San Marin 8-0 on Tuesday getting three goals and two assists from Alexis Tye. Alyssa Devine had three assists and Martini added a goal and an assist.
Contact Ian Ross via email at email@example.com


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Serving the communities of Valley Springs, Burson and Wallace |
The Valley Springs Area Business Association presents The Annual Christmas Parade Sheng Chi Kung Fu stolen the show with a block-long entry with a float, Chinese Dragon and Foo Dog. American Legion Bill Brinlee Post No. 102 started the parade and won honors as the best senior honor guard. Foothill Fire Department Assistant Chief Jeff Palm led a contingent of the local volunteer firefighters. The VSABA's Citizens of the Year – the Belmont family, Bob and Virginia Belmont and daughters Gail Belmont and Diana Gigliotti - were the parade's grand marshals. RE/MAX in the Country had another outstanding float for the parade. Double Springs Ranch won an award for the best vintage emergency equipment. Cub Scout Pack 352 was the parade's best junior honor guards. The Jenny Lind Fire Protection District made a grand entrance with its red fire truck. HRC - Head Start had a large contingent of marchers. The AWANA youth group reminded everyone what the holiday is all about. Calaveras Cheer Xplosion impressed the crowd with its activities. Foothill Classic Car Club had plenty of hot rods to thrill parade watchers. Santa and Mrs. Claus talk with the children. |


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UK & World News
Hostage Crisis: Three Britons Confirmed Dead
Three Britons have been killed and another three are believed to have died in the Algerian hostage crisis, David Cameron has announced.
The Prime Minister said a British resident is also thought to have been killed in the four day stand-off in the desert which dramatically ended on Saturday.
Mr Cameron called the attack on the In Amenas gas plant "appalling" and warned there are "decades" of terrorist struggle ahead.
The death toll includes the Briton already known to have died on Wednesday in the initial raid staged by a band of Islamist militants.
Survivor Alan Wright, who is now back in the UK, told Sky News how he hid in an office and then managed to escape through a hole in a perimeter fence.
Mr Cameron said: "We now know that three British nationals have been killed, and a further three are believed to be dead. A further British resident is also believed to be dead.
"I know the whole country will want to join me in sending our sympathies and condolences to the families who have undergone an absolutely dreadful ordeal, and now face life without these very precious loved ones."
He described the attack as a "stark reminder" of the continuing terrorist threat and vowed to use Britain's chairmanship of the G8 to ensure that it was at the top of the international agenda.
"This is a global threat and it will require a global response. It will require a response that is about years, even decades, rather than months," he said.
"It requires a response that is patient and painstaking, that is tough but also intelligent, but above all has an absolutely iron resolve and that is what we will deliver over these coming years."
The over all death toll is now said to have risen to 81, according to Algerian security sources, with 107 foreign workers and 685 local employees released.
The private Algerian television channel Ennahar is also reporting that five kidnappers have been found, still alive.
Despite this, the Algerian oil minister has said that operations at the plant will resume in two days.
Scotland's First Minister Alex Salmond said two Scots, or people with immediate family connections in Scotland, are believed to have been killed.
Carlos Estrada, a Colombian man who lived in London with his family and worked for BP, has been confirmed dead by President Juan Manuel Santos.
At least one American died before Saturday's assault, and Japanese engineering firm JGC Corp said 10 of its Japanese and seven of its foreign workers are still unaccounted for.
Despite the major loss of life, Mr Cameron refused to criticise Algeria's handling of the crisis.
"The responsibility for these deaths lies squarely with the terrorists who launched these vicious and cowardly attacks," he said.
"When you are dealing with a terrorist incident on this scale with up to 30 terrorists it is extremely difficult to respond and get this right in every respect."
He added: "What we face is an extremist, Islamist, al Qaeda-linked terrorist group. Just as we had to deal with that in Pakistan and in Afghanistan so the world needs to come together to deal with this threat in north Africa.
"It is linked to al Qaeda, it wants to destroy our way of life, it believes in killing as many people as it can.
"We need to work with others to defeat the terrorists and to close down the ungoverned spaces where they thrive with all the means that we have."
Foreign Secretary William Hague said 22 British nationals had survived the crisis and were already back in the UK.
Britain's ambassador is currently in Algiers and will travel to the south of the country today to help any other Britons trying to leave.
He told Sky's Murnaghan show: "These are cold-blooded murderers and we must remember that. There is no political excuse that justifies behaving in this way."
He also defended Algeria's response, revealing that he had been told the terrorists had been planning to blow up the whole installation - causing even more deaths.
The drama started on Wednesday when a group of around 30 heavily-armed militants mounted a dawn raid on the plant which is close to the Libyan border.
They seized hostages from among the 700 Algerian and foreign workers at the site. Two members of staff, including one Briton, died in the initial assault.
Algerian special forces mounted an operation to take back the plant 24 hours later, without informing any other governments in advance.
The Algerians insisted later that they had to act due to fears that the militants were about to flee into the desert, taking hostages with them.
Fears for the hostages' safety grew amid reports of fierce fighting and multiple deaths.
By Friday, it was being claimed that around 100 foreigners - from a total of 132 - and 573 Algerians had been freed.
Provisional figures put the death toll at 12 hostages and 18 militants but it was clear one group of terrorists was still holding out.
On Saturday, Algerian troops launched a final assault on the site and brought the stand-off to a bloody conclusion.
The state news agency, APS, reported that the terrorists had executed seven of the remaining hostages before they themselves were killed.
Troops later found an arsenal of six machine guns, 21 rifles, two shotguns, two 60mm mortars with shells, six 60mm missiles with launchers, two rocket-propelled grenades with eight rockets and 10 grenades in explosive belts.
The terrorists also booby-trapped the sprawling plant with explosives before the last shoot-out.
Algeria's interior ministry has strongly defended the rescue operation.
"To avoid a bloody turn of events in response to the extreme danger of the situation, the army's special forces launched an intervention with efficiency and professionalism to neutralise the terrorist groups that were first trying to flee with the hostages and then blow up the gas facilities," it said in a statement.
The kidnappers are part of the Masked Brigade - a terrorist splinter group led by the veteran jihadist, Mokhtar Belmokhtar, which broke away from al Qaeda in the Islamic Maghreb.
They initially claimed the attack was in retaliation for the French military intervention in neighbouring Mali.
It was subsequently reported that they were demanding the release of two terrorists held in the US, including 1993 World Trade Centre bombing mastermind Omar Abdel Rahman, in return for the release of two US captives.
Belmokhtar has reportedly claimed responsibility for the attack and called on France to halt air strikes in Mali.
Mauritanian news website Sahara Media said Belmokhtar declared in a video: "We in al Qaeda announce this blessed operation."
The video was not shown and it is not immediately possible to verify the information.
The Mauritanian news agency, ANI, also carried a statement apparently from the group which warned further strikes on nations involved in combating the Mali rebels.
It said: "We remind our Muslim brothers of the need to clear out from sites run by foreign companies, especially the French ones, to save their lives."
Algeria has fought its own Islamist rebellion since the 1990s, elements of which later declared allegiance to al Qaeda and then set up new groups in the poorly patrolled wastes of the Sahara, where they flourished.
Hello, regular commenting on Orange News and Sport pages closes on Thursday 30 May 2013. We will continue to provide a commenting facility on major news and sport events on orangeworld.co.uk. Contact us via http://oran.ge/OWfeedback if you have any further questions. Thanks.
what do you think?
shaun spencer
Theres no negotiating with terrorists or hostage takers.the algerians had to go in and the results were favourable, this was never going to end without any loss of life.r.i.p and condolences to those that have lost loved ones.
"Theres no negotiating with terrorists". That's exactly what the UK government said about the Provisional IRA, but they eventually negotiated and compromised and we all sleep easier in our beds. It's the only way such "conflicts" are ever resolved. For every jihadist you kill, there's another 10 to take his / her place and continue the terror. How is that ever going to be a solution? You have to ask the question: Why are they doing this and what will it take to make them stop?
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TIM x
Well done Algeria straight in no negotiations a lot of lives saved. Now we need a few policeman, Qatada removed from his all expenses paid home and simply stuck on a plane. Easy. Come on David you know it's right
Well, Cameron and his chums did supply the terrorists next door in Libya with an airforce to overthrow the Gaddafi regime, self confessed jihadists, one of their leaders admitted that on Newsnight prior to the NATO involvement. Is this the result, well armed terrorists, smart move Dave?
Cameron has very little grasp of events unfolding in the middle east but he soon will do when terrorism on a monumental scale reaches our shores. The right for him to launch millitary exursions even small ones such as Mali should be debated first
We have a middle east peace envoy in the name of T Blair who has been noticeably quiet on this issue.Could it be he's waiting to see whose willing to grease his palm with the most oil dollars before he makes a statement on this subject.
You may be correct Russell but also Blair and Bush took their finger off the pulse by going into Iraq and Afghanistan and didnt watch all this about to happen in North Africa. As for Islamic terrorist... they are everywhere even Canada and Britain. We do have a big global crisis.
Brian Quinn
I would like to say WELL DONE to the Algerian Government/Special Forces for taking prompt action to resolve this no win situation. I would also like to extend my condolences to the families and loved ones of those Special Forces that were killed. We must NEVER give in to terrorist demands no matter how painful it may be for those hostages being held and their families.
What if the demands happen to be for justice, Brian, should we still reject them and, if we do reject them, should we be surprised when there's an angry and violent reaction?
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rob beasley
if more people acted in this way groups might think twice before carrying out acts which involve taking hostages.
ali baba
Their is also the flip side, which is the terrorists would kill more knowing they going to get killed. This ran kinda smoothly, but it could have ended with about 60 hostages dead. Very complex area.
There's also the important consideration, Rob, that these people are all too ready to die for the cause, so killing them is unlikely to deter them in future.
ali baba
Well said john. These terrorists are the same ones they have being helping and arming. Even qatada, I bet at some time he has been on the CIA or mi6 payroll. The main objective of the west is to keep the middle east at a controllable level. Never let them gain momentum, as stability in the middle east is more competition. Politics is a business nothing more.
mark smith
Helping and arming who? If the west didn't help the Libyan resistance then they are accused of standing by while a dictator runs roughshod over his people, then when the west does get involved its accused of meddling in other countries! As for this Algerian crisis Ali you dont seen to have much sympathy for the innocents who have died by the hands of horrible insane fanatics! You just seem to want to blame the 'West' for this as well! Just take it for what it was racist fanatics who deem Non Muslims as cannon fodder
ali baba
why dont you help poorer African countries with worse dictators example Mugabe
ali baba
mark interesting the countries you help always happen to be rich in natural resources did you know gadafii wanted to trade in gold for his oil before his downfall. all oil is traded in dollar, dont you think thats a bit odd i hate fanatics more then you, trust me. but politics is a very dirty business, is the only point i am really making
Vladtheinhaler .
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"As for this Algerian crisis Ali you dont seen to have much sympathy for the innocents who have died by the hands of horrible insane fanatics!" Perhaps Ali has some sympathy for the 122,000 innocent civilians (conservative estimate) that perished as a result of the Iraq invasion, many of them from "allied" air attacks.
Mark Hussey
It was never going to end well with the vast size of the plant and large number of people being held.even sas SEALS would have had a hard job..RIP TO THOSE WHO LOST THERE LIVES.
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Lorgar Aurelian
I refuse to try and understand ANY terrorist.
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Lorgar Aurelian
Why? What's to understand? They hate us and like to kill people in cowardly ways. There's your understanding.
Lorgar Aurelian Understanding your enemies and their viewpoints is essential in defeating them through their weaknesses. Any strength can, exploited, be a weakness. Look at the way the Vietnamese beat the Americans during the Vietnam war with little more than rifles and bicycles.
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Lorgar Aurelian
Sage, i get what you're saying and would agree with you if we were fighting a normal enemy. All we need to understand about AQ and it's affiliates is that they will not accept anything but total subjugation of the Western world. And i stand by not trying to understand terrorists. Stand a line and wear a uniform, don't plant IEDs in baby buggies and i may listen. Till then, no dice.
"they will not accept anything but total subjugation of the Western world." If you think this, Lorgar, then you definitely need to try to understand them. The recent radicalisation of Islam and the growth of AQ is a direct response to the abject foreign policy of Western nations who interfere in the internal politics of Islamic countries and support Israel's illegal settlement policy, mostly for the selfish motive of guarding their oil interests. You can bomb them as much as you like, but they'll keep bouncing back until our governments change their ways.
Could I ask some of the posters on this thread why they think that "(the terrorists) hate us and like to kill people in cowardly ways"? Would we have expected, for example, the French Resistence (who were terrorists in the eyes of the Germans) to "stand in a line and wear a uniform"? From their perspective, these people are fighting a struggle for liberation and will use the methods that are most likely to weaken the resolve of their enemy, like the Vietcong did (as Sagephotoworld rightly pointed out).
Considering that without swift action they were all going to be dead, this seems to be the best possible outcome. Nobody can rely upon terrorists acting like civilised gentlemen.
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barry simms
Tony Blair ah! Joke But Cameron has been read the riot act and re minded about UKs signed commitment China run Africa and millions of troops go ear. Your place in the world apart from Money


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#1 2012-05-16 15:03:14
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text: Barry professor Sandra Roberts administers polio vaccine to nearly 1,000 children in India Dr. Sandra L. Roberts, assistant professor of Business Administration in Barry's School of Adult and Continuing Education (ACE), recently returned from Indian where she helped deliver the polio vaccine to nearly 1,000 children. The trip was part of Rotary International's global effort to end polio worldwide. Roberts joined Rotary members from nine countries as they traveled to India to immunize children against polio – a crippling disease that still paralyzes and sometimes kills children in parts of the world. The 43-member team visited the country for two weeks and returned Feb. 29. These volunteers are members of Rotary, a worldwide humanitarian service organization that has polio eradication as its main philanthropic goal. The Rotary members joined other volunteers and health workers to administer drops of oral polio vaccine during an immunization campaign that targets millions of children under the age of 5. "Until polio is eradicated worldwide, every child remains at risk," said Roberts, past president of the Miami Shores Rotary Club. "Although polio is 99 percent eliminated, the final 1 percent is the most difficult. We must continue our efforts until all children are protected against the tragic consequences of this disease." As part of the trip, Roberts and other volunteers traveled to a location outside the Sariska Wildlife Sanctuary in the State of Rajasthan to construct a check-dam for the local villagers. There they spent four days lifting and placing stones into the dam, mixing cement, and securing the dam. By the end of April this retention dam will be ready for the first of the monsoons, which will help surrounding villages increase their annual crop yield by 50 percent by retaining the considerable amount of rain water that flows away every year. Tremendous progress has been made overall in India, with more than 95 percent of children regularly reached during vaccination campaigns. This year, India's polio eradication effort continues to make strides, having reported just one case in all of 2011. Despite these advances, the polio virus stubbornly persists in certain parts of the country. Contributing factors include a fast-growing, dense population, inadequate sanitation, and suboptimal routine health services. As there is no cure, the best protection is prevention. For as little as 60 cents worth of vaccine, a child can be protected against polio for life. |


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Carl Lewis
From Bhamwiki
Frederick Carlton "Carl" Lewis (born July 1, 1961) is a former track and field athlete who won 10 Olympic medals including 9 golds, and 10 World Championship medals, of which 8 were golds, in a career that spanned from 1979, when he first achieved a world ranking, to 1996 when he last won an Olympic title and retired.
He was a dominant sprinter and long-jumper who topped the world rankings in the 100 meter, 200 meter and long jump events frequently from 1981 to the early 1990s, was named "Athlete of the Year" by Track and Field News in 1982, 1983 and 1984, and set world records in the 100 meter, 4 x 100 and 4 x 200 relays. His 65 consecutive victories in the long jump over a span of 10 years is one of sport's longest streaks.
His lifetime accomplishments have led to numerous accolades, including being voted "Sportsman of the Century" by the International Olympic Committee and being named "Olympian of the Century" by Sports Illustrated. He helped transform track and field from its nominal amateur status to its current professional status, thus enabling athletes to have more lucrative and longer-lasting careers.
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[edit] Early life
Lewis was born in Birmingham to teachers William McKinley Lewis Jr and Evelyn Lawler, who had competed in the 80 meter hurdles in the 1952 Olympics in Helsinki. Upset at the racial violence that was spreading through the city, the family moved to Willingboro, New Jersey in 1963, when Carl was two years old. Carl later described his childhood in Willingboro "like a storybook experience".
From an early age, track was a central part of Lewis' life. His parents started the Willingboro Track Club for girls, filling a gap left by the public schools. They would place Carl with younger sister Carol in the long jump pit to play when they didn't have a babysitter. The club expanded to allow boys, and that is where Lewis started his track career.
Lewis wasn't initially a promising athlete, self-described as being the "runt" of the family, his elder brothers and sister showing more initial athletic prowess. His parents continued to encourage their son to set goals for himself and to work hard to achieve them. Oakville native Jesse Owens was an early role model, as Lewis' father would often tell stories of him and speak highly of the man who dominated sprint and long jump events in the 1930s. When Lewis was about nine, he met Owens at a youth track meet, where the legend advised Lewis to "have fun."
At age 13, Lewis started to compete in the long jump. While attending Willingboro High School, Lewis emerged as a promising athlete. As a junior, he was one of the top long jumpers in New Jersey. By his senior year, he was becoming one of the top long jumpers in the world. Numerous colleges were soon actively recruiting him, and he eventually decided to enroll at the University of Houston where Tom Tellez was coach. Tellez would remain Lewis' coach for his entire career. Days after graduating from high school in 1979, Lewis broke the high school long jump record with a leap of 26 feet 8 inches. He told Tellez at their first meeting in 1979 that he intended to become a professional athlete: "I want to be a millionaire and I don't ever want a real job!"
[edit] Early track and field career
At the end of his freshman year, Lewis was ranked 5th in the world in the long jump by Track and Field News. He qualified for the American team for the 1980 Olympics in the long jump and as a member of the 4 x 100 relay team. The United States' decision to boycott the games in Moscow forestalled Lewis' Olympic debut.
In 1981, Lewis began a long domination of his events. For the next eleven years he would rank no lower than 3rd in the 100 meter sprint and no lower than 2nd in the long jump. He won six NCAA titles at Houston and won his first national titles in the 100 m and long jump. His mastery of Owens' sports led to comparisons being made between Lewis and his idol.
On May 16, 1981 at the Southwest Athletic Conference track and field championship, Lewis finished the 100 meter sprint in 10.00 seconds, the third fastest time in history, and the fastest at low altitude. On June 20, 1981 Lewis set the low-altitude long jump record with a leap of 28 feet 3 inches at the TAC Championships. Only Bob Beamon had ever jumped any further, 29 feet 2 1/2 inches at the 1968 Olympics in Mexico City, at an altitude of over 7,000 feet above sea level. Beamon's jump stands as an Olympic record, one of many jumping records set at those Mexico Olympics. Lewis finished the 1981 season ranked first in the world in both events, and he won that year's James E. Sullivan Award for the top amateur athlete in the United States.
During the 1982 season, Lewis cleared 28 feet five times outdoors and twice more indoors, going as far as 28 feet 9 inches at Indianapolis on July 24. On one jump that was ruled foul because his toe went barely over the board, was said by observers to have reached the 30 foot mark. He held onto his top rankings in both events, and added a No. 6 overall ranking in the 200 meter sprint. Track and Field News named him their "Athlete of the Year".
[edit] International Competition
[edit] 1982 World Championships
Lewis' emerged as a star in track and field just as the International Association of Athletics Federations (IAAF) established the first World Championships in the sport. The World Championships were quickly recognized as one of the most important competitions in sport, boasting greater participation during the 1980s than even the Olympic Games, which had been compromised by politically-motivated boycotts.
Lewis easily dominated the competition in the 1982 championships in Helsinki, beating Jason Grimes in the long jump by more than 10 inches and cruising past world record holder Calvin Smith in the 100 meter sprint with a time of 10.07 seconds. Lewis also anchored the 4 x 100 meter relay, setting a world record with 37.86 seconds.
Lewis' best performances in 1982, however, were made at other meets. He broke the 10-second barrier with a 9.97 second finish in the 100 meter sprint on May 14 at Modesto, California. On June 19 at the TAC Championships he lengthened his low-altitude long jump record to 28 feet 10 inches. He maintained his top rankings in the 100 meter sprint and long jump, and rose to No. 2 in the 200 meters behind Calvin Smith. He was again named Track and Field News "Athlete of the Year".
Although he was drafted in the 12th round of the NFL draft by the Dallas Cowboys and in the 208th pick if the NBA draft by the Chicago Bulls, Lewis did not pursue a place on either team. Instead, Lewis began to prepare for the 1984 Olympics by setting his sights on Jesse Owens' record of four gold medals, which was set at the 1936 games in Berlin.
[edit] 1984 Olympics
Although he was already an international star in the world of track and field, the 1984 Olympics in Los Angeles would make Lewis a household name in the United States. Lewis and his agent, Joe Douglas, founder of the Santa Monica Track Club, determined that the best way to establish Lewis as a star, and thereby secure the endorsements that would allow Lewis to meet his professional goals, would be to challenge Owens' 1936 gold medal total, one of the longest standing records in Olympic competition.
Lewis finished first in the 100 meter sprint with a time of 9.99, two tenths of a second ahead of silver medalist Sam Graddy. He also won gold in the long jump with a jump of 28 feet 0 1/4 inches. After defaulting on his second jump, Lewis passed on his last four allowed attempts, calculating that none of the remaining challengers could match his first jump, and in fact, silver medalist Gary Honey's jump was a full twelve inches shorter. From an athletic standpoint the decision was defensible as Lewis did not need to risk overexertion or injury in order to prepare for his other two events. Nevertheless, the decision sparked controversy as fans were hoping to see him challenge Beamon's record - a likelihood that had been played up in the media. Beamon himself appeared in a television commercial saying "I hope you make it, kid." When the decision was announced, a round of "boo"s came down from the Olympic stadium crowd.
Lewis went on to set a new Olympic record with his 19.80 second finish in the 200 meter sprint, and as the anchor for the 4 x 100 meter relay he helped break his own record with a 37.83 second win. Although Lewis had easily achieved his athletic goal, the flow of endorsements was slower than expected.
The American public held on to a different view of amateurism than most of the world, giving their greatest respect to athletes who labored without big lucrative endorsements. Lewis had been sponsored by Nike for several years and was being courted by other companies before the games, helping to transform the sport into a more professional level. He put off signing deals with others, including Coca-Cola, until after the games, hoping that his value would shoot up when he broke Owen's record.
The publicity surrounding the games, however, had the opposite effect, limiting his appeal to Madison Avenue. Among the factors which damaged Lewis' marketability was his growing reputation as an egotist, highlighted by the controversy over his decision to pass on his final long jump attempt. Pundits and fellow athletes alike criticized Lewis' conduct in interviews, in which he showed a lack of humility. Others stated that Lewis was perceived as too flamboyant, and possibly homosexual. His flashy clothes and stylish flat-top did little to combat this perception. Nike dropped him as a spokesman in the wake of the games, with representative Don Coleman explaining "If you're a male athlete, I think the American public wants you to look macho." Lewis reacted angrily to what he viewed as "Carl bashing", further limiting his appeal to the public.
His dominance on the field, however, was undimmed. He added a number 1 ranking in the 200 meter spring while retaining his top rank in his other events. He won Track and Field News "Athlete of the Year" for the third consecutive year.
[edit] 1987 World Championships
In the years following the 1984 games, Canadian sprinter Ben Johnson emerged as a contender to challenge Lewis in the sprinting events. Johnson had won bronze in Los Angeles, and beat Lewis in a 1985 race. In the 1986 Goodwill Games in Moscow, Johnson handed Lewis a convincing defeat in the 100 meters while setting a new low-altitude record of 9.95 seconds. He overtook the top ranking in that event while Lewis slipped to third. Lewis continued to dominate the long jump through 1985 and 1986, but lost ground to Russian Robert Emmiyan, who broke the 29 foot barrier with a May 1987 high altitude leap of 29 feet 1 inch, earning the top rank in that event.
The 1987 World Championships in Rome was Lewis' greatest opportunity to re-establish his dominance, and he took advantage. Lewis beat Emmiyan in the long jump with a leap of 28 feet 5 1/4 inches to Emmiyan's 27 feet 11 3/4 inches. Lewis did not compete in the 200 meter race in order to focus on his best events. In the 100 meter sprint Lewis tied the 9.93 second world record, but was beaten by Johnson who came in with a stunning 9.83 second time. In follow-up interviews Lewis blamed a stomach virus for weakening him, alleged that Johnson had false-started, and implied that Johnson was using performance-enhancing drugs. These allegation were widely perceived as petty.
[edit] 1988 Olympics
Lewis' father, William, died in 1987. He was buried with Carl's gold medal from the 1984 Olympic 100 meter event. "Don't worry," he told his mother. "I'll get another one." Lewis repeatedly referred to the loss of his father as a motivating factor for the 1988 season.
The 100 m final at the 1988 Olympics in Seoul was one of the most anticipated sports stories of the year, and the drama did not disappoint. Johnson had suffered a hamstring injury earlier in the year and in the preliminary rounds it seemed it might still be bothering him. In the final, however, he held onto the lead, setting a new world record at 9.79 seconds while Lewis had to settle for the American record of 9.92 seconds. Three days after the competition, Johnson tested positive for anabolic steroids and his gold medal was stripped and given to Lewis, whose time became the new Olympic record.
In the long jump, Lewis faced competition from fellow Americans Mike Powell and Larry Myricks, but did not have to match up against Robert Emmiyan, who had withdrawn due to injury. The trio all won medals, the first time since 1904 that the competition had been swept by one county. Lewis' 28 feet 7 1/4 inches on his third attempt carried the competition and earned him his second gold. In the 200 meter sprint, Lewis took silver, losing to Joe Deloach who set the record at 19.75 seconds. The United States 4 x 100 meter relay team was disqualified for a fumbled exchange in an early heat.
Johnson's admission of steroid use led to Lewis' time in the 1987 World Championship being recognized as the standing record. He did not hold it for long, though, as Leroy Burrell clocked a 9.90 second finish in June 1991.
[edit] 1991 World Championships
In 1991 the 30 year old Lewis faced Burrell and Jamaican Raymond Stewart in the 100 meter final of the 1991 World Championship in Tokyo. Lewis won that race and set a new world record of 9.86 seconds. He called this race the best of his life. He also helped the relay team set yet another world record in winning the 4 x 100 at 37.50 seconds.
In the long jump, Lewis' main rival was Mike Powell, who had claimed the world's top ranking in 1990. After a first round falter by Powell, Lewis set the bar for the competition with a jump of 28 feet 5 3/4 inches. In the third round, Lewis, aided by the wind, raised the bar to 29 feet 11 1/2 inches. Powell committed another foul in nearly matching that mark. Lewis responded with another wind-aided jump, this time surpassing Beamon's record with an unprecedented 29 foot 2 3/4" leap. Powell proved up to the challenge, however, following Lewis' mark with a dazzling 29 foot 4 1/4" jump in minimal wind. Lewis' last two jumps, without the aid of the wind, ranked among Lewis' all-time longest, but did not surpass Powell's performance. He had finally broken Beamon's record in a legal jump, only to finish behind Powell, whose record still stands.
After the competition, Lewis only grudgingly acknowledged the achievement of Powell. "He just did it," Lewis said of Powell's winning jump. "It was that close, and it was the best of his life, and he may never do it again." About his own efforts, Lewis said, "This has been the greatest meet that I've ever had." He attributed at least some of his resurgence to his adoption, a year earlier, of a vegan diet.
[edit] 1992 Olympics
Lewis did not qualify for the U. S. team in either of the sprint events, finishing fourth in the Olympic trials behind Michael Johnson's 19.79 seconds in the 200 meters. He did qualify in the long jump, finishing second behind Powell, and was qualified to keep his position on the relay team.
At the 1992 games in Barcelona, Lewis made a gold-medal winning jump of 28 feet 5 1/4 inches in the first round. He also helped continue the American's record-setting relay tradition, anchoring the team's 37.40 second finish which remains a record.
[edit] 1993 World Championships
Lewis finished fourth in the 100 meter sprint in the 1993 World Championships in Stuttgart, and did not compete in the long jump. He did, however, earn his first World Championship medal in the 200 m, a bronze with his 19.99 second performance. That medal would prove to be his final Olympic or World Championship medal in a running event. Injuries kept Lewis largely sidelined until he mounted a comeback for the 1996 season.
[edit] 1996 Olympics
At the Olympic trials, Lewis qualified for an unprecedented fifth time in the long jump event. Powell and Iván Pedroso were out of competition and Lewis' third-round leap of 27 feet 10 1/2 inches was good enough to win gold in Atlanta over James Beckford of Jamaica. His fourth gold in the same event placed him in the company of only three other Olympians, while his 9 gold medals in track and field competition tied him with Finland's Paavo Nurmi for second behind Ray Ewry, who collected 10 medals at the turn of the century (including the 1906 games, which is not recognized by the International Olympic Committee).
With the prospect of matching Ewry's achivement, Lewis began campaigning in the media for the anchor spot on the 4 x 100 relay team. Coach Erv Hunt made the decision not to add him to the team, which ended up finishing second to Canada, which was anchored by 100 meter record-holder Donovan Bailey. Lewis retired from competition in 1997.
[edit] Later life and legacy
Lewis currently lives in Los Angeles and is pursuing an acting career.
In 1999, Lewis was voted "Sportsman of the Century" by the International Olympic Committee, "World Athlete of the Century" by the International Association of Athletics Federations, and named "Olympian of the Century" by Sports Illustrated.
In 2003, Dr Wade Exum, the United States Olympic Committee's director of drug control administration from 1991 to 2000, gave copies of documents to Sports Illustrated which revealed that some 100 American athletes who failed drug tests and should have been prevented from competing in the Olympics were nevertheless cleared to compete. Among those athletes was Carl Lewis.
It was revealed that Lewis tested positive three times before the 1988 Olympics for pseudoephedrine, ephedrine and phenylpropanolamine, banned stimulants also found in cold medication. The use of these substances would have resulted in a 6 month ban from international competition, including the 1988 Summer games in Seoul.
Though detractors claim that the substances could have been used to mask the use of steroids, Lewis claimed that the substances were ingested without his knowledge in an herbal remedy he was taking. The USOC accepted Lewis' defense claim of inadvertent use and overturned the decision. Fellow Santa Monica Track Club teammates Joe DeLoach and Floyd Heard were also found to have the same banned stimulants in their systems, and were cleared to compete on the same defense.
[edit] Personal bests
- 100 meter sprint: 9.86 seconds (1991)
- 200 meter sprint: 19.75 seconds (1983)
- Long jump: 28 feet 1 inch (8.87 m) without wind, 29 feet 2 3/4 inches with wind
- 4x100 m relay: 37.40 seconds (1992, current world record)
- 4x200 m relay: 1 minute 18.68 seconds (1994, current world record)
[edit] References
- "Carl Lewis." Wikipedia, The Free Encyclopedia. 30 Aug 2006, 18:47 UTC. Wikimedia Foundation, Inc. 4 Sep 2006 [1].
- Mackay, Duncan (April 24, 2003) "Lewis: 'Who cares I failed drug test?". Guardian Unlimited.
[edit] External links
- Carl Lewis website
- Carl Lewis statistics at the International Association of Athletics Federations
- Carl Lewis bio at usolympicteam.com
- Carl Lewis on Being Vegan
- Carl Lewis at IMDB.com