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Form 2848 vs Form 8821
Note - Any federal tax advice contained in this transcript is intended to apply to the specific situation described and should not be considered official guidance independent of the presentation. The tax advice and statements contained herein should not be relied upon for retirement planning purposes without first consulting a tax or retirement planning professional. This transcript has been edited for technical accuracy and may differ slightly from the audio recording of the Form 2848 vs Form 8821 phone forum. This information is current as of June 1, 2010. Since changes may have occurred, no guarantees are made concerning the technical accuracy after that date.
Moderator: Ladies and gentlemen, thank you for standing by. Welcome to the Form 2848 versus Form 8821 Retirement Plan Form Forum conference call. At this time, all participants are in a listen only mode. Later we will conduct a question and answer session. As a reminder, today's call is being recorded. I would now like to turn the conference over to our host, Mr. Mark O'Donnell. Please go ahead.
Mark: Hi, everyone, I'm Mark O'Donnell, the Director of Customer Education and Outreach for Employee Plans at the IRS. Thanks for dialing into our phone forum today on the proper use of Forms 2848 and 8821. Today we'll hear from the following four speakers: Monica Templeman, the Director of our Employee Plan Examinations Office; Monika will introduce the program. Then we'll hear from Gale Moore, the Manager of Employee Plans Examination Special Review, and Harry Tober, a revenue agent from Employee Plans Special Review. Gale and Harry will cover the proper use of Forms 2848 and 8821 in the EP Examinations Program. Then we'll hear from Vicky Surguy, Manager of our Employee Plans Determination Letter Program. Vicky will cover the proper use of Forms 2848 and 8821 in the Determination Letter Program.
You can view our PowerPoint presentations for this phone forum. You can find the PowerPoint presentation on the IRS Web site where you registered for this phone forum. That is www.irs.gov/ep. Click on Form 2848 versus Form 8821 Retirement Plans Fund Form in the lower left column and look for the link to the PowerPoint presentation. You can also get there by going to the main IRS Web page and clicking on the Retirement Plans community tab along the top.
The phone forum, including questions and answers, will be recorded. We plan to post a transcript and audio recording of this program on our Web site, www.irs.gov/ep. We will e-mail a certificate of completion to everyone who registered for this session and who attends the whole session. Enrolled agents and enrolled retirement plan agents are entitled to continuing professional education credit. Other tax professionals may want to consult with their licensing organization to see if it will provide continuing professional education credit for this session.
For more information on retirement plans, visit the retirement plans Web site at www.irs.gov/ep. You can also get there by going to the main IRS landing page and clicking on the Retirement Plan community tab along the top. Once you're there, you might want to subscribe to one of our free electronic newsletters. A link for the newsletters is in the left hand navigation bar.
We have two newsletters. The Retirement News for Employers is directed at employers sponsoring retirement plans. The Employee Plans News is directed at professionals who practice in the retirement area. We recently issued the Spring edition of the Retirement News for Employers that has an array of retirement plans information, including an article, Who Can Represent Plan Sponsors During an Employee Plans Examination? Check out our Web page and subscribe to our newsletter.
Without further ado, here are our speakers. Monika?
Monika: Thank you very much, Mark. It's a pleasure to be with all of you today. There's been a lot of confusion about the use of the Form 2848 power of attorney versus the 8821 tax information authorization form, and it's with respect with who can use which form to represent plan sponsors, and then the proper completion of these forms. The goal of today's phone forum is to bring some clarity to these issues and to dispel some of the confusion. I'll provide, as Mark said, some relevant background and a brief overview, and then you'll hear from my esteemed colleagues, as Mark mentioned, from both examinations and determinations, on some of the specifics, including the how to information. Our discussion today is limited only to employee plans matters, so we're only going to be talking about things relevant to EP.
Now, the first question is, why does all this matter so much? The key is that the concern for us is that the improper completion of these forms poses the possibility of violating third party contact requirements and disclosure rules. As you know, we don't want to violate the confidentiality of tax payers during our examinations and determinations, that's paramount. There are three separate and distinct taxpayers in an employee plans examination: the plan's sponsor; the trust, defined simply as the accumulation of assets held in the name of the plan participants; and the participant or beneficiary. In order to request retirement plan records or discuss issues of any of these entities with anyone other than these three entities, a separate power of attorney is required for each other person.
So that brings us to the Form 2848, the Power of Attorney Form, and that authorizes an individual to represent a plan sponsor before the IRS. The individual authorized must be a person eligible to practice before the IRS, and I'll have a few comments about that. The Form 8821, or the Tax Information Authorization Form, authorizes any individual corporation, firm, organization or partnership that the plans' sponsor designates, to inspect or receive confidential information in any office of the IRS for the type of tax and years or periods listed on the form. It's a much, much more limited form.
That brings us to how does the ERPA program, or the Enrolled Retirement Plan Agent Program affect the plan rules, and that's a question we've been getting a great deal since the enactment of the program. With the successful implementation of the Enrolled Retirement Plan Agent, or ERPA, program, under Circular 230, third party administrators and benefits consultants are no longer disenfranchised as a result of RR-98. If you recall, in RR-98 the Power of Attorney Form was revised to exclude unenrolled preparers. The ERPA program allows third party administrators and benefits consultants who maintain and administer plans to have limited practice before the Service under Circular 230 on retirement plan matters, and it also increases the accountability because they have to go through an examination, enrollment and renewal procedures and continuing education equivalent to that of the enrolled agent. These pension professionals are now able to become ERPAs and represent clients on issues involving IRS employee plans programs.
Excluding the actuarial forms or schedules, the programs that are accessible to other folks under the Circular 230 that are in the retirement plan arena now can be represented by ERPAs using the Form 2848. And this was revised to now include a box that gives an ERPA designation. Accordingly, IRS procedures requiring adherence to the rules that clearly distinguish Form 2848 from the more innocuous 8821 are being strictly enforced. The rules haven't changed, but our strict adherence is now even stricter than before.
Let me go through very quickly and tell you who can represent a taxpayer before the Service on 2848 just a quick review: an attorney, a CPA, an enrolled actuary, the enrolled agent I just mentioned, and the enrolled retirement plan agent or an ERPA. And again, that's because of the tests, the background checks and the continuing education.
Also, just a quick note about ERPA. The TEG Advisory Committee, or Advisory Committee for Tax Exempt and Governmental Entities, also known as the ACT, had recommended the creation of the ERPA category, to be able to deal with the disenfranchised PPAs and benefits consultants. And so now that this is an official category, the form does include the ERPA designation.
Now, why is this so important between what the ERPA can do and the unenrolled preparer? Well, if someone is unenrolled, an individual not licensed or enrolled and this includes ERPAs they become an unenrolled preparer. As such, they can only represent a taxpayer if they prepared that specific tax return. Otherwise, they can't represent a taxpayer before the agent auditing that return for that year.
Now, a determination application and you'll hear from Vicky Surguy at the last portion of this presentation is not a tax return. So there's no circumstances in which an unenrolled return preparer could sign a 5300 series, or the 5307 application, or an 8717 User Fee Form. In a determination letter application, an unenrolled preparer would only be able to use that 8821 form, and we'll go into a lot more details about that. Also, there's been confusion if an unenrolled preparer works for a firm that includes authorized power of attorneys, for example, they work for an attorney or a CPA, they still would have to use and file the Form 8821. Only the authorized power of attorney would be able to use the 2848.
So just to summarize, we do not want to have any unauthorized disclosure, so we need to be very strict in our adherence to the rules between the 2848 and the 8821. And again, we're going to be discussing employee plans matters.
Now it's my pleasure to turn it over to my esteemed colleague, Gale Moore, the Manager of Special Review. Gale?
Gale: Thank you. Hello, everyone, and thank you for your participation. Due to the importance placed on meeting the rules for third party contacts and disclosures, care is taken in dealing between the examiner and determination specialists, and those individuals with whom they have received permission to interact. Such interaction should be limited to the authority granted by these forms as completed by the taxpayer's sponsor. The biggest task of an examiner or specialist when they need information is to obtain it from the right persons or person who has knowledge about the employer and business, the plan, how it's operated, and for this reason, we are required to have upfront authorization to speak to anyone other than the taxpayer.
This also includes ensuring that the 2848 is properly completed to avoid disclosing tax information of a confidential nature to any unauthorized person. And as Monica said, similarly treating someone as a power of attorney when the 2848 is improperly completed, or we only receive tax information authorization when a Form 8821 is provided to the Service, means just that type of improper disclosure, and these persons may never represent taxpayers in any situation.
Due to the importance of this matter, we issued guidance on the proper completion of these forms, and it was posted to the EP home page. The examiners will be adhering to this when they conduct future examinations. We want you to obtain full understanding as well.
Determinations is in the process of issuing guidance to their employees, and you will see the specialists adhering to those acts when carrying out their responsibilities. Also, we, EP Exam Special Review, will work with the CEDE Investment Forms Project Committee to revise the instruction CDs respective forms as it pertains to EP.
Our effort today is to educate the retirement plan community as we have educated our examiners and specialists in this area in an attempt to make a smooth transition to the new rules regarding the preparation of these forms and the rules regarding communication with individuals listed. This guidance contained therein is the best interest for all, and helps protect the integrity of the entire system, which includes the specialists as they perform their duties, the privacy and confidentiality of the taxpayers, and the proper interactions with legally appointed reps.
This guidance will be updated annually as needed. The following presentation by EP Examinations Third Party Contact Coordinator Harry Tober will cover the proper preparation of these forms as it pertains to examination. Today's session is limited to the EP matters only regarding the preparation of these forms, and we're not equipped to handle broader income tax matters.
Now I'll turn it over to the reviewer, Harry Tober.
Harry: Thank you. I'm going to be using the PowerPoint that was provided for you on the Web site as a guide, so if you have that, that would be the best thing to follow. You're going to hear some repetition of things you've already heard, but they're important enough to be repeated; they need to be repeated.
Starting with slide 7 having to do with the memo of content, the memo of content is split up into specific areas. The first area is a brief introduction of purpose, and the main part of it has to do with questions and answers. The first rule relates to the preparation of the form, specific preparations; the next relates to specific situations that the examiners might find themselves in, and how they've been instructed to handle those situations. That's followed by a discussion on the unenrolled return preparers. And finally, question one has a number of examples, and we've provided concluded forms based on those questions, to use as a guide.
The purpose of the forms; obviously the purpose is the guidance of the proper completion of the 2848 and the 8821. We found through the review of cases that this guide is absolutely necessary. If you go to the instructions for the 2848 and the 8821, you'll note that the only time the EP is specifically referred to is in the first area having to do with taxpayer information, and even then that affirmation is extremely general. It was pretty obvious that guidance was necessary. The purpose of the guidance is to avoid violations of the IRS 6103 for disclosure and 7602-C for third party contact. Also to understand the differences between the two forms, and also to protect the government and examiners' interest.
Going onto slide 9, you'll notice as far as the preparation is concerned on these two forms, there are many similarities, but that's where it ends. There are no similarities in their use. As Monica stated, the Form 8821 authorizes the party designated to inspect and/or receive your confidential information at any office of the IRS for the type of tax and the years of periods you list. Nothing else. It cannot be treated as powers of attorney. It can only be received as correspondence, and that's it.
As far as the specific questions that are concerned, the first question is, who is the taxpayer? As Monica stated, there are three taxpayers in the new examination: the plan's sponsors: the trust, which is nothing more the accumulation of assets held in the name of the plan participants; and the participant, annuent or beneficiary, depending on the circumstances.
original initial examination of the plan sponsors, that would be, that's the entity that's listed in the taxpayer information on line one along with the name and address, and EIN of the sponsoring the employer and the plan number. In other words, the examination is going to be based on anything but plan assets.
If a trust is the entity that's going to be examined, then that's what's listed in the taxpayer information. The trust name, followed by the name and address and sponsoring employer and the plan number and trust EIN. If the trust doesn't have an EIN they'll be given the opportunity to get one, if that's what you want to do. Otherwise, it will be just entered none.
As far as the records are concerned, if we find ourselves in a situation where there's some type of discrepancy adjustments, or the 1099R amounts have not been picked up on the 1040, then you'll have to put in the taxpayer information; it would be the participant and the spouse, if applicable, plus the name, address and appropriate Social Security numbers. In a 5330, because of a limited transaction, then just the party of interest would be listed, and also when you are keeping in mind that if it's a joint return, there is a possibility that the spouses might even want separate powers of attorneys, so we will deal with that as it comes up.
Now the memo provides examples of completed forms in different situations. That's what the attachments are for. An EP examination could require multiple Forms 2848 and 8821, depending on what's being examined. Typical of EP examinations, the initial employment letter will go to the plan sponsor, and a request for information regarding the trust in some cases. As a plan examination progresses, it may be determined that there is an issue concerning trust assets. If an issue exists, the Service will determine whether an examination will be conducted. If a decision is made to perform an examination, the examiner will determine who the trustee is, using Form 56, and will then inform the trustee of a separate trust examination. As it's stated also here on the slide, forms of will be required, under Reg 601.503V for trustees, and the free flow of information amongst the entities as necessary is not an improper disclosure. The prohibition or disclosure of return information applies to the Form 5500 for each of the identified taxpayers.
However, disclosure of information to the employer, the trustee or the participant concerning one or the other does not violate IRS 6103A if such disclosure would be considered disclosure that person having a material interest under IRS 6103E. So basically we can relay as necessary any information that was found during the examination of the records of any of these entities. But in order to have somebody represent them, they each have to sign off on their own 2848. Even if they fall into more than one category, for instance, if the individual that is able to legally bind a corporation and is also the trustee, it is still two separate and distinct entities, and each requires its own 2848.
Now as far as the forms themselves, the 2848 only allows for individuals. The 8821 could also have corporations and partnerships, as well as the individuals. You need the full nine-digit number, if one exists; otherwise none would be the proper entry. And you need to complete all other requested information. This has to be emphasized. Only parties listed on those forms qualify to represent the taxpayer. We do not allow substitutions; no other representatives of the firm. That includes phone calls, IDRs, etc. Reg 601.505 does provide procedures that allow a power of attorney to appoint a substitute for themselves if item 5 of the 2848 allows for it. The way item 5 is set up specifically does not allow for substitutions. The bottom line is rules and the regulations have to be followed in order to provide for substitutions, and because of all these specific requirements, our examiners have been instructed to request a new 2848.
As far as tax matters are concerned, plan sponsor, if the only form that file is a 5500, no tax would ever be so not applicable: is correct answer in that area. If it's the trust that could end up having income tax if they're under 1041, which only allows for a calendar year, or a which would be the plan year. of the income or excise tax, in which case would be a 5330 or a 1040. For a corporation it could be income or excise tax, in certain situation under which would be a 2053 or the 1120. These are the areas that we found the most problems in. We cannot have duplications. We can't have more than one taxpayer per form.
Starting with question 3, each Form 2848 or 8821, as I just said, can only cover one taxable entity, and tax or taxes relating to that entity. The year or years entered are the only years covered by that form. required new or an additional form to cover those years.
As far as the signature is concerned, item 9 on the 2848 or item 7 on 8821 should be accompanied by the proper title. Claim sponsors should be the title held by the individual who was authorized to sign the form. If there's more than one title, then the title that's the legally binding entity should be the one that's used. Obviously, for the trust it should be the trustee. participant, annuity or beneficiary would be either individual, the spouse for the 8821, and you'll need both spouses for the 2848 if it's a situation that covers them. If it's the 5330, again, for purposes of transaction it would just be the party of interest.
Question 5 for a bank or other entity, now we get into the area of the memo reacting to specific situations. If they have a bank or another entity as the trustee, and it's the officer having the authority to legally bind this entity, for instance, quite often it's the trust department for the bank. For that specific situation it would be a trustee, and since it's a trustee we're going to need a Form 56 completed to determine who should have that control.
For a plan examination, again, the theme throughout this entire memo is this: who's records are being examined? And in almost every case it's the plan's sponsor. That would be the individual who has the power of attorney. If the plan is disqualified and a then you're going to need a 2048 signed by that participant, and their spouse, if applicable.
accept the responsibility for the plan, we've had situations in which somebody, where 4, 3b is the example given. They're saying that we're just the conduit. We just collect the money and we pass it through to the trustee or the trust or whoever is holding the assets for the participants. But the fact of the matter is, who's records, again, are you examining? And in almost all occasions it's the plan sponsor records. For those of you, that's the individual you have to go to to get the files And again, if the plan is disqualified, and the participants then we're going to need the 2848 from them before we assess any additional tax.
The question of compliance contacts for non Again, same thing who's records are looked at? Likely, it's the plan sponsor, so they would be the individuals that we would have to go to to get authorization for a power of attorney.
Name changes. Quite often we'll get a power of attorney that has a mistake on it. It's changed on the form, and it's just initialed. There is a cure for it Regulation 601.503v3 allows the power of attorney to execute a new 2848, which includes the information. The form would then be attached to the original power of attorney to validate it. There are also additional requirements, but the bottom line in changes aren't allowed. Our examiners have been instructed to get a new 2848 rather than trying to verify that all the requirements of the regulations are met.
Now, large or large groups. It has been the policy to give them a letter, on official corporate letterhead, signed by corporate officers that designate who will furnish specific records and information, for example, if employees are acting within the scope of their employment. Also to discuss matters during preliminary stages, and also to receive and/or negotiate for proposed adjustments. This is the equivalent of Form 8821. It's fine as far as determining what employees of the plan sponsor, or to give you information in specific areas, but they're going to need to go to a third party administrator or an outside accountant or lawyer, not employed by the plan sponsor, and we're going to need a Form 2848.
If you have legitimate Forms 2848 and 8821, the other form is going to be a replacement form. Line 8 on the 2848 the 8821, and line 7 of the Form 56 all handle this area. They all provide for revocation of the same type of form on file with the IRS. 2848 and 8821, it is automatically unless the box is checked. 2848 and 8821 if you're not going to revoke a prior form, they must be attached to the current forms. That's not necessary for the Form 56, by the way. You can do a determination of some or one of the prior forms, if applicable, without having to attach the remaining valid ones. Also, keep in mind, a revocation of a prior 2848 doesn't automatically revoke a prior 8821, and vice versa.
As far as most of the employer plans are concerned, again, who's records are being looked at? If it's the trust records, then you need to go and document the plan the trustee, usually it's the You have to find out whether you have to have multiple trustees to sign the 2848, or whether one or two could be a representative of the board, and they would have to sign a Form 5060 before they could appoint a power of attorney. I would say quite often the examination is held either at the union office or a third party administrator. If they're acting in the same capacity as the plan sponsor, then that's what they would sign. As the plan sponsor you would need the Form 56 trustees. They would have to authorize 2848. Again, if it's necessary, expand individual records of one of the participating employers, determine who could legally bind the employers that you have to expand your examination to, and they should be the ones who do the signing and providing the power of attorney.
Now one of the last points of the memo has to do with the unenrolled return preparers, which Gale pointed out in her opening remarks. In order to qualify to be a file returnee, they must have prepared the return. That includes all these designations, other than the specific designations on the 2848, whether it's a lawyer, CPA, enrolled agent, actuary, or the new designations. They don't have to prepare the return, but for an unenrolled return preparer, they have to have been the person who prepared the returns; them, not somebody else in their firm. The year of preparation has to be in the jurisdiction box next to the signature, and it has to match the year of examination on the front of the 2848. If the exam is expanded then you will need a new 2848 for those additional years. In order for that same unenrolled returned preparer to continue to represent the taxpayer, they must have been the ones that prepared the 5500 for those years that you're now expanding into.
An unenrolled return preparer cannot exceed waivers extension. Only the agreement. Claims for refund; they can't represent the taxpayer before appeals, or before the counsel. And they cannot sign any documents for a taxpayer.
At this particular time doesn't include for the multiple employer plans. We're hoping that as we renew this memo, which as Dale mentioned we will be doing every year, that we will be adding on specific situations that continue to arise as we go forward. But the general rule still applies who's records are being examined? Who's records are being examined, those are the individuals that have the authority to appoint a power of attorney.
That concludes the examination portion of the presentation. Next up will be Vicky Surguy as the Manager of EP Determinations.
Vicky: Hello, everyone. As was just discussed, I'm going to cover the determination function and the proper completion of 2848 and 8821 for those plan submissions. Before I get started, I wanted to make sure that you understand that those documents truly have to be completed correctly, and I'm going to cover that in my presentation, prior to the issuance of a determination letter. A lot of our taxpayer service calls, communications that come in to us later from a taxpayer, is that we did not receive a copy of the determination letter. When we go back and look, many, many times the representation from the 2848 or the 8821 is not filled out correctly, and due to that reason, we cannot send the determination letter. So it's very, very important that you concentrate on making sure that you properly complete these documents with your application to be able to allow us to properly discuss matters of the determination letter with the power of attorneys and for them to get a copy of the determination letter.
If you follow this slide, I'm on overviews on page 31, which actually begins my presentation. Another important point I want to make is that this was mentioned at the beginning. Unenrolled preparers cannot sign a 5300 series or the 8717. That's very important to remember. Their actions between the Service and practitioners are limited on the determination letter process to IRC Section 6103 and 6104. The instructions and entries on these forms are paramount to determine whether we can make disclosure, and what permission for the Service to discuss matters with representatives. Generally, Section 6103 and 6104 both apply to determination letter requests. However, 6104 does not apply to the examination activity, and 6104 is what deals with records open to public inspection.
Other statutory considerations include the rules limiting disclosure and third party contacts. These rules are meant to ensure that the taxpayers and representatives' rights are properly observed and protected. The forms must be properly completed to estimate disclosures of information, as I previously said.
To go onto slide 34, it talks about disclosure rules for EP determination. 6104a1b applies to determination applications. Most qualification applications under Section 401a1 and 40a are open to public inspection. What is open to public inspection? All papers submitted in support of an application, all letters or other documents listed by the IRS and dealing with the qualification of the plans. One of the important rules to remember for disclosure for EP determination is whether there are 26 or more participants. If it's 26 or more participants, it is open for public inspection. If it's 25 or less, it's only open to the participants.
We go onto slide number 36. When we talk about items that are not open to public inspection, one of the things we're talking about is compensation of any individual, because that would not be open no matter how many participants are in the plan. Also, other items that would not be open are requests of trade secrets, patents, processes, styles of work. Those are all listed there, and other items, if the secretary determines that public disclosure of such information would adversely affect the organization. So we are limited, even with the number of participants, of what can be disclosed.
In general, EP examination appeals are not open to public inspection, except if maybe acquired through a FOI request, which is a Freedom of Information Act request.
So what's the difference between 2848 and 8821? The 2848 representative must present the proper representation of the completed form, which is the 2848 or 8821. For a 2848, an attorney, a CPA, an enrolled actuary, an enrolled agent, or the ERPA, which is the enrolled pension agent, which I believe Monica talked about earlier. You may prepare and file the necessary document if you have the correct, completed forms and you meet that criteria. with the IRS, represent a client at conferences, hearings and meetings, and the individual may advocate for the taxpayer.
A properly executed Form 8821 is tax information authorization that allows an unenrolled return preparer to provide plan information for the IRS and receive plan information from the IRS; receive copies of correspondence from the IRS; and submit information requested by the IRS which is specific data asset information as part of the review of a determination letter application.
On slide 40, unenrolled preparers are not authorized to represent the taxpayers even with a Form 8821 in these areas. They may not advocate positions; amend plan documents; sign documents; or negotiate closing agreements. So that's very important to remember, because we do have many cases where we have treated 8821s and we have to remind those unenrolled preparers that they cannot do these particular actions. If unenrolled preparers the proposed plan amendment this is important too or advocate positions contrary to those taken by the employee who is assigned the case, we must explicitly state, preferably in writing, that the decisions are made by the taxpayer. So we have to know that the taxpayer is making those decisions, not the unenrolled preparer who completed the 8821, and that can be done either by telephone or in person or in writing.
I want to talk about correspondence, and that's on slide 41. One of the items that we hear frequently is correspondence to and from taxpayers. Our requirements are that when we send out a correspondence, even for additional information or a we are required to send that correspondence to the taxpayer and the valid representative, if there is one. I know that we have questions why we have to send it to the taxpayer, but our rules require us to also send the taxpayer a copy of any correspondence that we send out.
If the valid PLA is listed in the second is second in part one, item two, and if 7a is not checked, and this is on the form, then the employer and the first PLA should be the only ones receiving correspondence, including the determination letter.
So it's very important that you fill out the 2848, 8821, that they're filled out correctly. Because as I said in my introduction, many times we get calls because the power of attorney did not get copies of the determination letter, and many of those times it's because the forms are not filled out correctly. The blocks are not checked, so we do not send the favorable determination letter if the forms are not checked correctly. So if 7a is not marked in the second PLA, we can contact them by telephone, but we cannot send correspondence to them. And if 7b is checked, and the PLA does not want to submit a new 2848 or 8821, then neither of the PLA listed will receive correspondence.
Going onto slide 43, if the 8821 has been used, and box 5a is not checked, then the appointee should not be sent any correspondence. So if you want correspondence, it's very important for 5a to be checked.
Going onto slide 44, who is the taxpayer for purpose of a 5300? The plan and the trust are two separate legal entities, and this was mentioned earlier about, who are the taxpayers? There are three taxpayers in the form in a 5300 application for determination: the sponsoring employer, the trust, and the plan participant or the beneficiary. The instructions for both the Form 2848 and 8821 require that item one, taxpayer information, contain the plan name and number, and the plan sponsor name, address and EIN. Unless the employer is also the trustee, a second PLA may be necessary if amendments to the trust are required. Now that happens very rarely, but it does happen on occasion.
Clearly as entered in item 2 on a 2848, representative and 8821 F1T, only individuals may be named as a representative on 2848. Any individual, organization, firm, corporation or a partnership may be named as an appointee on Form 8821. Each form should contain the full 9 digit tax number. All other information must be fully completed before the determination letter is issued.
Now also when your applications come in, when they're processed initially at our campus, and when they're processed in the campus, they check the 2848 and 8821 very carefully to make sure it's valid. If they are not valid, they are not put on our computer system, and the specialist that works the case may have to secure a corrected, completed 2848 or 8821. However, if contract does not need to be made on a case, there may be instances when representatives do not get copies of the determination letter, because no contact was made, and the power of attorney was not completed correctly at the beginning. So I want to emphasize again that they need to be completed correctly.
One of the things that we find often incorrect is in item 3, which is called tax matters, on both forms, you need to refer to the tax form where it says tax form number 5300 is the acceptable; 5307 or 5310; or I see 5300 series. That's acceptable. It needs to say we've even accepted items dealing with a determination letter filing, but for the Service Center it would be much better if you just referred to the form number. So I know it's not a tax form, but the determination letter, if you put the number there, that is really the way to get it through the Service Center to where they will know you're putting the correct form on there, and it will be authorized and in our system listed as an authorized and valid power of attorney.
Also, for the years, which is a question on there, the best answer on that is just N/A.


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Home > 2007 News Releases > 2007 News Release > News Release
News Release
Sergeant Michael B. Webb
Kentucky State Police
Public Affairs Branch
Office (502) 782-1780
Twenty Die On Kentucky Roadways Last Week (Oct. 1 through Oct. 7)
Date of News Release: 10/08/2007
(FRANKFORT, Ky.) - Preliminary statistics* indicate that 20 people died in 17 separate crashes on Kentucky's roadways from Monday, Oct. 1 through Sunday, Oct. 7, 2007.
Fourteen of the fatalities were traveling in motor vehicles and eight of the victims were not wearing seat belts. The seat belt status of one victim is unknown at this time. Four of the fatalities were the result of motorcycle crashes and two were not wearing helmets. Two fatalities were pedestrians. Six of the fatalities were the result of crashes involving alcohol.
Three double-fatality crashes occurred: one in Montgomery County, one in Pendleton County and one in Rowan County. Three single-fatality crashes occurred in Madison County. Two single-fatality crashes occurred in Meade County and two in Morgan County. Single-fatality crashes also occurred in Boyd, Hardin, Hopkins, Laurel, Leslie, Lincoln and Oldham counties.
Through Oct. 7, preliminary statistics* indicate that 661 people have lost their lives on Kentucky roadways during 2007. This is 32 fewer than reported for this time period in 2006. Of the 525 motor vehicle fatalities, 300 victims were not wearing seat belts. Of the 84 motorcycle fatalities, 48 were not wearing helmets. Of the 24 ATV fatalities, 20 were not wearing helmets. Twenty-seven pedestrians and one bicyclist have been killed. A total of 159 fatalities have resulted from crashes involving the suspected use of alcohol.
Citizens can contribute to highway safety by reporting erratic drivers to the Kentucky State Police toll-free at 1-800-222-5555 (in the state of Kentucky only, does not work out of state). Callers will remain anonymous and should give a description of the vehicle, location, direction of travel and license number if possible.
*These statistics are still preliminary as KSP waits for all local law enforcement agencies throughout the state to report any crashes and fatalities that may have occurred in their areas.

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My own opininion is that 'large, friendly dog' is, without more context, more natural than 'friendly, large dog'. The fact that you and I, two native speakers, disagree on this can be very useful for learners - they know that they don't have to worry too much.
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It is every girl's right to live safe from violence. Yet violence against women and girls is the most widespread form of abuse worldwide, affecting one third of women in their lifetime. It takes many forms, including Female Genital Mutilation (FGM) and early or forced marriage (EFM). These are violations of human rights that cause severe physical and mental trauma.
We're working to stop violence against women and girls, with a focus on ending FGM and preventing early or forced marriage. Together, we can end them both in a generation.
Registered Charity no.276035


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One of the best presents you can give yourself in the New Year is a break from diet-related guilt. Here's why: Your inability to resist "just one more" doughnut or piece of pizza isn't due to any lack of willpower. "People think they can make a resolution, and then just resolve to 'make it happen,'" says Charles Platkin, author of Breaking the Pattern (Red Mill Press, 2002). "In fact, it's nearly impossible to effect real and lasting change in your diet through the sheer force of your will."
The truth is, dieters who rely on willpower are setting themselves up for failure. "We think we should be able to stop thinking about that piece of cake, but for most of us, it isn't that easy," says Daniel M. Wegner, Ph.D., a professor of psychology at Harvard University. "When we fail, we start to believe there's something wrong with us." Instead of thinking of willpower as "some internal entity you can turn on and off," says Michael Lowe, Ph.D., a psychology professor at MCP-Hahnemann University in Philadelphia, people should learn to recognize the role played by external factors -- the friend who says, 'Oh, come on, it's a party, dig in!' -- and then have a plan for how to handle them.
The idea is to have this strategy planned in advance. "This will significantly improve the probability of your success," says Platkin. For example, you could tell your friend ahead of time that you're starting a diet and would like her help. That way she'd be less likely to hold up a cream puff to tempt you. Or you could eat a healthful dinner before you head out, so by the time you get to the party you're simply not hungry. Or volunteer to bring a dish to the party that's low-cal but delicious.
Of course, you could also plan to go to that party and do a little celebratory noshing. The most successful dieters allow themselves occasional indulgences -- they think of it as a reward for all their careful planning the rest of the time.
Forget willpower. Instead try these strategies to help reach your goal:


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Every luncheon is unique in conversation and material. Since they are scattered throughout the year, the pressing issues will always be different. The attendees of the luncheon also determine the way the conversation goes and it is always interesting to see what gets brought up and discussed. To answer the question, I would say "Of course it's worth going again".
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On the one hand, this is good news, as my Trade Alerts have earned such credibility in the marketplace. On the other hand, it is a problem for readers encountering sharp elbows when attempting executions.
e) Occasionally, emails just disappear into thin air. This is cutting edge technology, and sometimes it just plain doesn't work. This is why I strongly recommend that readers sign up for my free Text Alert Service as a back up.
The bottom line on all of this is that the prices quoted in my Trade Alerts are just ballpark ones with the intention of giving traders some directional guidance. You have to exercise your own judgment as to whether the risk/reward is sufficient with the prices you are able to execute yourself. Sometimes it is better to pay up by a few cents rather than miss the big trend. The market rarely gives you second chances.
Good luck and good trading.
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Police are looking for the driver of car that sped away after striking a 7-year-old girl as she crossed the street Saturday in northwest suburban McHenry.
The girl was crossing the street about 12:25 p.m. in the 4100 block of Veterans Parkway when she was hit by a car, according to a statement from McHenry police.
She was taken with non-life-threatening injuries in "stable" condition to Centegra Northern Illinois Medical Center in McHenry, police said.
The suspect was driving a dark-green sedan, police said. No one was in custody Saturday night.
Anyone with information is asked to contact the McHenry Police Department at (815) 363-2200. People can also provide an anonymous tip on the McHenry police tip line at (815) 363-2124.
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Police are investigating the murder of a homeless man who was beaten to death in an alley in Logan Square.
FOX 13 / WTVT-TV3213 West Kennedy Blvd.Tampa, Florida 33609Main: (813) 876-1313Newsroom: (813) 870-9630Fax: (813) 871-3135


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Ida Schossow, President and CEO of the Greater Orange Area Chamber of Commerce, served as guest speaker for the Summer 2013 Commencement ceremony of Lamar State College-Orange on Aug. 16 at the Lutcher Theater in Orange.
Schossow, a Past Chairman and Board Member for numerous years with the Chamber, has over 30 years of management experience in the banking industry. An active community member, she serves on the boards of the Orange County Red Cross, the Camp Fire Council, Heart Springs Methodist Foundation, the Ed T. Malloy Foundation and the Community Advisory Board for Orange County.
Lamar State College-Orange conferred more than 135 degrees, certificates and institutional awards. Graduates are listed below according to hometown and degree earned.
Associate of Applied Science Degree:
Beaumont: Laura Lee Riedel, upward mobility nursing
Bridge City: Dylan Paul James, process technology
Buna: Gayla E. Walker, upward mobility nursing
Kountze: Lois Ann Poland, upward mobility nursing
Lake Charles, LA: Constance M. Sterling, upward mobility nursing
McLemore: Ina D. McLemore Graham, upward mobility nursing
Orange: Rachel Annette Roberts Dartez, medical office professional; Kimberly Evette Winbush Haney, liberal arts; Richard Lee Lunsford, upward mobility nursing; Chad Edward Simon, process technology
Port Neches: Daniel Dolph Walker, upward mobility nursing
Sulphur: Kayla Reyna Miller Cannon, upward mobility nursing
Associate of Arts Degree
Vidor: Ashley Nicole Mann, teaching 1
Associate of Science Degree:
Beaumont: Tawanna Rochelle Wade Clark and Montica L. Hall, liberal arts; Jennifer Danielle Griffin Sanders, business
Bridge City: Micah Nicole Parker Hardman, liberal arts; Caleb Stephan Vaughn, natural science; Jessica Rebyn Slaughter Wiegand, sociology; Jerry Michael Winfrey, criminal justice
Buna: Regdrick LeCharles Tyler, business
Kountze: Kristin B. Brown, communications
Moss Bluff, LA: Sean Simon, upward mobility nursing
Nederland: Danielle Butler Sharpless, communications
Orange: Ashle'a Renea' Clark, Shatonya Marie Fontenot Freeman Kevin Thomas Howington, and Aimee Gayle Scales, liberal arts; Hillary Grace Haynes, business; Amanda Leah Lloyd Keaton, criminal justice; Evelyn June Herman Taylor, business
Port Arthur: Evelyn Ruby Castro, liberal arts
Silsbee: Benjamin Alexander Freeman, liberal arts
Vidor: Ashley Nicole Clary Courts, business; Amy Jo Nash, liberal arts
Vinton, LA: Sarah Elizabeth Leger, liberal arts


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The wait is over! Download the BeerAdvocate app on iTunes or Google Play now.
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Smoke & Dagger - Jack's Abby Brewing
Displayed for educational use only; do not reuse.
Ratings: 629 | Reviews: 120 | Display Reviews Only:
Reviews by DrinkingDrake:
3.25/5 rDev -17.1%
06-27-2013 23:14:27 | More by DrinkingDrake
More User Reviews:
3.75/5 rDev -4.3%
08-27-2014 14:05:16 | More by braugon
New York
4.64/5 rDev +18.4%
A: A dark brown beer with a deep ruby hue and excellent clarity. The head is persistent and pours with two fingers of fine tan bubbles that leave a light lacing on the glass.
S: A moderately-light Munich malt aroma with a lesser amount of smoke, light notes of dark roast malt and clean malt sweetness along with a hint of chocolate.
T: The German malt dominates with a light malt sweetness and smoke flavors. There is a light chocolate flavor along with some dark malt character. There is a moderate hops bitterness and the clean malt sweetness fades mid palate making for a balance the is slight towards the bitter. The finish is off-dry with an aftertaste of smoke and dark malt.
M: A lightly creamy, medium-light bodied beer with a medium level of carbonation.
O: A very well crafter beer with an excellent balance of flavors; the smoke flavor builds as you enjoy the beer but the other elements come through as well. The brew combined the best elements of Smoked Porter and Schwarzerbier.
12-28-2013 00:55:17 | More by MadScientist
4.25/5 rDev +8.4%
08-06-2013 21:24:54 | More by Tiernan
3/5 rDev -23.5%
06-24-2014 22:58:17 | More by woodchipper
4/5 rDev +2%
06-17-2014 20:27:29 | More by warnerry
3.5/5 rDev -10.7%
02-27-2012 01:50:52 | More by MJLatimer
Rhode Island
3.75/5 rDev -4.3%
04-24-2014 01:56:56 | More by Doomcifer
3/5 rDev -23.5%
02-09-2013 15:18:13 | More by mctizzz
4.33/5 rDev +10.5%
Poured into a Sam Adams perfect pint glass
Appearance: 1/2 inch head, high carbonation, dark brown in color, hazy
Smell: smoke and dark chocolate
Taste: smoky malt dominates with a nice mixture of dark chocolate and some milk chocolate
Mouthfeel:sweet and smoky with light earthy bitterness, medium-high carbonation, medium-heavy bodied
Overall: Nice and chocolaty rauch. Ranks right up there with the best I have had being produced in the states. The chocolate element distinguishes this beer from others in the category. Probably my second favorite from the brewery only behind Leisure Time lager.
07-30-2012 18:35:33 | More by tigg924
4/5 rDev +2%
06-02-2012 08:45:17 | More by standardcherry
3.95/5 rDev +0.8%
Smoke & Dagger opens to a rich, smoky, malty nose that bears instant resemblance to freshly-ground coffee, smoky peat, and campfire made of pitchy pine branches. Touches of ash and tobacco add more earthiness. A good layer of caramel, brown sugar, and coffee cream helps temper the dark, smoky notes, joined by light touches of chocolate, and lighter touches of cherry, fig, and berry fruit esters, these latter notes fading deep into the background the way good spices complement a meal without being immediately noticeable. Good layers of brown bread, floury baguette, yeasty wheat dough, and toast crust add further dimension and complexity. As a whole, the nose is very nice, featuring a well-balanced mix of sugars, breads, and piney resins, with a superb smoky peat overtone that plays well off of the darker notes.
On the tongue, the beer opens with a nice, immediate shot of campfire smoke, ash, tobacco, smoky peat, and coffee, quickly joined by strong caramel, cream, and brown sugar threads, and instantly recalls creamed coffee sipped in a smoke-filled bar. The piney notes from the hops blend nicely with the smoke and ash to further amplify the campfire/smoky peat notes, balanced nicely enough that they play well with the cream and sugar, and don't overwhelm the palate. Brown breads and yeasty dough add further texture. In subsequent sips the finer nuanced of this initial flavor fade slightly, but a good coffee, cream, caramel, and tobacco flavor still remains. The latter part of the mouthful in all cases becomes more heavily ashy as the sugars die off, and the aftertaste is largely ash and tobacco, with some lingering sugars and creams. Mouthfeel is a slick medium-light to medium, and carbonation is medium.
Overall, this is very nice fare, boasting a well-rounded, nicely balanced, and flavorful body that is everything a schwarzbier should be, with a tantalizing touch of smoky peat added that pushes the flavors to wonderful heights. It's not necessarily a beer that brings anything new to the style, but instead prefers to set itself aside by being simply a finely-crafted example, and a model of understated perfection in craft.
11-07-2012 20:45:40 | More by jondeelee
3.5/5 rDev -10.7%
10-13-2013 22:46:21 | More by Janeinma
4.25/5 rDev +8.4%
07-29-2013 01:13:57 | More by bpfrush
New York
3.5/5 rDev -10.7%
05-26-2014 18:38:33 | More by dogfishandi
4/5 rDev +2%
03-04-2013 21:51:08 | More by juicebox
New York
4/5 rDev +2%
06-28-2014 01:00:22 | More by butters_mcgee
4/5 rDev +2%
06-13-2013 20:36:59 | More by doremite
West Virginia
4/5 rDev +2%
10-16-2013 17:34:58 | More by williamjbauer
New Jersey
3.5/5 rDev -10.7%
08-03-2013 19:32:26 | More by acurtis
New York
3.8/5 rDev -3.1%
12oz bottle poured into a snifter.
A: Pours a clear dark brown appearing black in the glass with a slightly tanned head on top. The head is fairly quick to fizzle away, not leaving much lacing on the sides of the glass.
S: The beechwood smoked malts are the first thing I notice. Chocolate malts bring up the rear adding a touch of dark fruit to the aroma as well. Touch of nuttiness.
T: Not as powerful of a flavor as i expected based on the aroma. Instead it is a finely tuned balanced blend. Smoked malts are much lighter giving way to the sweet chocolatier notes. Lager qualities add some bready and cracker depth.
M: Light body with a mild carbonation. Perhaps a tad thin or watery.
Overall this is a tasty brew with smoke quality that pairs nicely with the roasted malts.
12-10-2013 02:08:41 | More by CloudStrife
4/5 rDev +2%
Thanks to wtfdic for this one!
A: Pours a deep brown color with a two finger tan head on top. Great head retention with thin lacing forming all around the glass.
S: Definitely some chocolate malt with hints of coffee, faint smoke.
T: Light smoky flavor mixed with some dark chocolate backed up by a bit of earthy hops.
M: Medium bodied with moderate carbonation. Pretty smooth.
O: Another solid beer from JA. Though it would be smokier, but it wasn't over the top and blended nicely with the rest of the flavors.
09-28-2012 01:18:40 | More by mdaschaf
4.5/5 rDev +14.8%
03-14-2013 15:30:12 | More by ThatguyJoefromBoston
3.5/5 rDev -10.7%
10-15-2012 16:41:55 | More by LiquorsInc
New Jersey
4/5 rDev +2%
02-24-2014 18:17:25 | More by Varkias41
Smoke & Dagger from Jack's Abby Brewing
88 out of 100 based on 629 ratings.


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world news
- General Augusto Pinochet: a profile
In 1973, a photo of Augusto Pinochet was seen around the world. The Chilean general entered history… 10/12/06 09:12 CET
- Nobel Peace Prize awarded to "Banker to the Poor"
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- Huge protest in Beirut piles pressure on government
Hundreds of thousands of protesters have gathered in central Beirut for what they have promised… 10/12/06 07:12 CET
- Azerbaijan's rebel region votes on constitution
It is a controversial ballot in a bitterly-disputed territory. Azerbaijan's breakaway… 10/12/06 07:12 CET
- Iraq's President rejects Baker group's ideas
Iraq's President has rejected recommendations by the bipartisan US Iraq Study Group, saying they… 10/12/06 07:12 CET
- Polonium-210 found in German homes
In Germany, polonium-210 has been found in two buildings linked to a businessman who met poisoned… 10/12/06 07:12 CET
- Ex-Chilean dictator Pinochet dies
A military hospital in Santiago has confirmed that former Chilean dictator General Augusto Pinochet… 10/12/06 07:12 CET
- Nine dead in Russian hospital fire
At least nine people have died and at least a dozen more were injured in a fire at a mental… 10/12/06 01:12 CET
- Polls open in Moldova's breakaway region
Voting has begun in the breakaway region of Transdniestria in Moldova, to decide who will lead it… 10/12/06 01:12 CET
- Litvinenko's widow speaks out
Alexander Litvinenko's wife Marina says her husband knew the consequences of speaking out against… 10/12/06 01:12 CET


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Virginal Artemis, sister of Apollo, daughter of Leto and Zeus, was born either on Delos or Ortygia. In some stories she is the twin sister of Apollo, but in others she was born several days earlier so she could help her mother with the delivery of her brother. Henceforth, although a virgin, she is one of the goddesses associated with childbirth. Artemis is also an avid hunter with a set of arrows to match her brother's. She also takes her chastity seriously, dealing mercilessly with anyone who threatens to compromise even the modesty of her attendants.
Artemis and the Trojan WarUnlike most of the Olympians, Artemis does not seem to have a vested interest in one side or the other in the Trojan War conflict, but she supports her brother and his choices, which puts her in the Trojan line-up, receiving grief for it from Hera. Her actual role in the Trojan War is minimal -- she helps heal Aeneas when Diomedes wounds him. While not actually involved in the conflict, her tangential role is pivotal. It is because Agamemnon either failed to sacrifice to her or because he boasted that his hunting skills surpassed the goddess' that he is told to sacrifice his daughter Iphigenia, at Aulis. Without that sacrifice the Greeks would never be able to set sail, land at Troy, and fight for ten years. In the Kypria (one of a series of epics on the Trojan War) and Ehoiai (a catalogue of heroines ascribed to Hesiod) Agamemnon's sacrifice is stopped at the last minute and a stag substituted. However, such clemency is unusual. Artemis is looked upon not only as a goddess of childbirth, and viginity, but of death.
Artemis As Goddess of Swift DeathUsually Artemis prefers a swift, direct means of death, which she accomplishes with her arrows.
But when the townsmen reach old age, Apollo
with his longbow of silver comes, and Artemis,
showering arrows of mild death.
Odyssey 15.408-411 Fitzgerald translation
In the Nekuia, Odysseus asks his dead mother, Antikleia, if Artemis killed her (Odyssey 11.171-73). Artemis killed Andromache's mother, as we learn when Andromache tries to persuade her husband Hector not to go off to fight in the Trojan War. She complains she will be all alone in the world.
My mother -- her who had been queen of all the land under Mt. Placus -- he brought hither with the spoil, and freed her for a great sum, but the archer-queen Diana [Artemis] took her in the house of your father. Nay -- Hector -- you who to me are father, mother, brother, and dear husband....
Iliad 6.426-429 Butler translation
Penelope, despondent about the suitors' invasion of her home, asks Artemis to bring on death:
If only Artemis the Pure would give me
death as mild, and soon!
Odyssey 18.202-203 Fitzgerald translation
"O gracious
divine lady Artemis, daughter of Zeus,
if you could only make an end now quickly,
let the arrow fly, stop my heart...."
Odyssey 20.60-63 Fitzgerald translation


text:
The National Thoroughbred Racing Association (NTRA), Daily Racing Form and the National Turf Writers And Broadcasters (NTWAB) today announced that Ryan Goldberg has won the 2012 Media Eclipse Award for Writing in the Feature/Commentary category for his article on the strong father-son bond between Eibar and Keiber Coa in "Keiber Coa Presses on a Year After Father's Fateful Spill," which appeared in the Daily Racing Form 'DRF Weekend' edition on July 7.
This is the first Media Eclipse Award for Goldberg, a native of West Long Branch, N.J., who now resides in Brooklyn, N.Y., and is a freelance contributor to Daily Racing Form. Goldberg earned an Honorable Mention in the 2011 News-Enterprise Writing Media Eclipse category for an article on Lasix, which also appeared in Daily Racing Form.
The 42nd Annual Eclipse Awards dinner and ceremony will be held on Saturday, January 19, 2013, at Gulfstream Park Racetrack and Casino in Hallandale Beach, Fla.
"I feel incredibly proud of the work and grateful to receive this honor," said Goldberg. "I grew up reading all of the racing greats who influenced my work, like Bill Nack and Joe Hirsch. "To see my name next to theirs on this award is overwhelming."
Goldberg opens his story about the Coas on February 18, 2011, where Keiber, just one week enrolled at the Laffit Pincay Jockey School in Panama, learns over the phone from his stepmother of his father's horrific fall that day in a race at Gulfstream Park in Florida. Flying home the next day, Keiber finally meets his father after six hours of surgery to repair a C-4 vertebra in his neck. After seeing Eibar in such a perilous condition, the older Coa would not have been disappointed if his son decided against becoming a jockey. But as Goldberg relates, things turned out differently, as over the next 19 months Eibar becomes a successful apprentice jockey while his father, though he will never ride again, experiences a remarkable recovery.
Watching Keiber ride presents uncanny similarities to his father. His back is arched the same, in an almost straight line across. His hands quietly hold a horse's reins high up the neck. He uses the whip the same, a sudden snap to a horse's rear. There is a pleasing fluidity to it all.
Upon reflection, it is also bittersweet. One day Keiber will fall. And his father will be watching, and the defenses he has erected within himself will be tested.
"I tell Keiber accidents happen," Eibar said. "You do have to know that it will happen. You have to be strong that when it does happen you will come back. I talk to him about being safe. The only thing we can wish is that it won't be as bad as what happened to me."
"I intended to write this story about Keiber's recent success" said Goldberg, whose father, Lew, was a trainer on the New Jersey circuit. "But Eibar was extremely revealing about the spill, and spoke of how much he wanted Keiber to grow on his own terms, that the piece become more balanced between the two of them."
Goldberg also gave special thanks to Rich Rosenbush, Daily Racing Form Editor-in-Chief and to DRF Weekend Editor Daniel Kim, "for believing in long-form features pieces as a forum for writers in an age of shrinking news print."
The link to the winning entry is as follows: http://www.drf.com/news/keiber-coa-presses-year-after-fathers-fateful-spill
Honorable mention went to Barbara Livingston for her story on trainer Danny Perlsweig and his former Juvenile champion Lord Avie, which appeared in Daily Racing Form on May 26. The panel of judges for the Feature/Commentary Writing category was comprised of Lynne Snierson, former award-winning sportswriter and current freelance journalists covering the racing industry Reid Cherner, sports writer and columnist for USA Today and Hank Wesch, former San Diego Union Tribune racing writer.
The Eclipse Awards are named after the great 18th-century racehorse and foundation sire Eclipse, who began racing at age five and was undefeated in 18 starts, including eight walkovers. Eclipse sired the winners of 344 races, including three Epsom Derbies. The Eclipse Awards are bestowed upon horses and individuals whose outstanding achievements in North America have earned them the title of Champion in their respective categories. Those awards are voted by NTRA, Daily Racing Form and the National Turf Writers and Broadcasters (NTWAB). Eclipse Awards also are given to recognize members of the media for outstanding coverage of Thoroughbred racing.
The Eclipse Awards are presented by Daily Racing Form, The Stronach Group and Breeders' Cup and produced by the National Thoroughbred Racing Association (NTRA). Official Partners of the Eclipse Awards include Adequan, Besilu Stables, Keeneland, Kendall-Jackson, NOA Watches and Roberts Communications. The official hotel of the Eclipse Awards is the Westin Diplomat Resort and Spa.
Tickets to the Eclipse Awards are available for $375 each. Order forms for tickets are available at http://www.ntra.com/en/eclipse-awards/2012-2013-awards/. Hotel Reservations at the Westin Diplomat can be made at https://www.starwoodmeeting.com/Book/eclipseawards. For additional information, please contact Michele Ravencraft of the NTRA at firstname.lastname@example.com.
Mary Simon Wins Media Eclipse Award for News/ Enterprise Writing
The National Thoroughbred Racing Association (NTRA), Daily Racing Form and the National Turf Writers And Broadcasters (NTWAB) today announced that Mary Simon has won the 2012 Media Eclipse Award for Writing in the News/Enterprise category for ""Added Obstacle," an examination of the history and current status of the race day medication Furosimide (or Salix), which appeared in Thoroughbred Times on June 9.
This is the second writing Media Eclipse Award for Simon, who grew up in Upland, Calif., and has resided in Lexington, Ky., since 1985. Simon previously won the Media Eclipse for Outstanding Feature Writing in 2000 for Thoroughbred Times.
The 42nd Annual Eclipse Awards dinner and ceremony will be held on Saturday, January 19, 2013, at Gulfstream Park Racetrack and Casino in Hallandale Beach, Fla.
Simon credits her husband, Mark, former editor of Thoroughbred Times, which ceased publication in September after 27 years, who assigned her the story.
"I am happy to win this for Mark," said Simon. "He is the best editor in the business and I'm so incredibly proud of the great legacy he left with Thoroughbred Times, especially during this past difficult year."
In "Added Obstacles," Simon uses the 25th anniversary of Alysheba's attempt to win the 1987 Belmont Stakes without Lasix--which was not permitted in New York at that time--as a starting point for examining the history of exercised induced pulmonary hemorrhaging—more commonly known as "bleeding"—and the incorporation of furosimide in US racing. Simon researched equine bleeding back some 500 years and found homemade methods used through the centuries to treat or prevent it.
"This was a soul searching piece for me because I have such mixed feelings about this sport that I love," said Simon. "And the fact that Alysheba's Derby was the first I ever covered made the story all the more interesting to me. I had great fun going back in time and researching the history of medication, legal or otherwise, and how it relates it to modern day."
"In 2012 more than 90% of American racehorses routinely compete on Salix, often in conjunction with the anti-inflammatory phenylbutazone. Our last drug-free Kentucky Derby winner was Grindstone 16 springs ago. Dating back to 1997, 143 of 149 Belmont Stakes starters have competed on Salix, or 96%. Average annual and lifetime starts per runner continues to decline; in 1960, American runners raced an average of 11.31 times as compared with just 6.11 in 2010. Average career starts nosedived from 44 in 1950 to 13 in 2007. Those numbers hardly endorse the assertion that permissive medication "keeps horses racing."
Honorable Mention in the News/Enterprise category went to Stan Grossfeld for "Photo Finish," about horse rescue, which appeared in the Boston Globe on September 25. The panel of judges for the News/Enterprise Writing category was comprised of Beverly Smith of the Globe and Mail in Canada, Ed Gray, Thoroughbred journalist, and Ed DeRosa of Brisnet.com.
Tom Keyser Wins Media Eclipse Award for Birdrun Photograph
The National Thoroughbred Racing Association (NTRA), Daily Racing Form and the National Turf Writers and Broadcasters (NTWAB) announced today that Tom Keyser of Saratoga Springs, N.Y., has won the 2012 Media Eclipse Award for Photography for his photo of the start of the Brooklyn Handicap (GII) at Belmont Park. The photo appeared on the Daily Racing Form web site drf.com on July 12.
This is the fourth Eclipse Award for Keyser, who won three while writing for the Baltimore Sun in 1996, 1998 and in 1999 for the Breeders' Cup Souvenir Magazine. He becomes the first individual to win a Media Eclipse for both writing and photography.
Keyser began taking pictures several years ago to help his partner, Barbara Livingston, who is chief photographer for Daily Racing Form and winner of the Photography Eclipse in 1992 and in 2001. Ironically, Livingston earned an honorable mention in this category.
"I'm embarrassed winning this because Barbara is the real photographer," Keyser admitted. "Her photograph of Danny Perlsweig and Lord Avie shows the difference between a professional like her and someone who points a camera and shoots like me."
On his reaction to becoming the first person to win a Media Eclipse for both writing and photography, Keyser said, "I'm sort of dumbfounded. I certainly never aspired to be a photographer, and if I wasn't helping Barbara, I wouldn't be doing this. All I can say is: It's funny how the world turns."
For his winning photo, Keyser stood on the infield platform with his hand-held camera and captured the 6-year-old Birdrun nearly unseating his rider Rajiv Maragh at the start of the Brooklyn. Maragh's body is draped over Birdrun's head, with the rider's right leg in the air. In a terrific feat of athleticism, Maragh recovers and gets back in the saddle to continue the race.
Keyser acknowledged that several others photographers on the stand with him likely captured a similar image.
"I was there for the finish of the race, but because the Brooklyn was a 1 ½ mile race, the start happened right in front of us," Keyser said. "So you photograph it. Most of those pictures you never use, but you never know when a jockey might fly off his horse or something."
The winning photo was taken with a Canon Mark III with a 70-200 lens f2.8.
Commenting about working as a photographer after more than 40 years as a writer (10 years covering racing for the Baltimore Sun), Keyser said: "I never had any idea how hard photographers work, and I don't think most reporters do. It's physically demanding -- carrying all that equipment, ducking under rails with cameras draped on your shoulders, kneeling down countless times to check your remote cameras (placed under the rail aimed at the finish), and doing it in all kinds of weather. Also, when I was a reporter, we all got along pretty well. I wouldn't have suspected how competitive, horse-racing photography is."
Honorable mention in the Photography category went to Livingston for her photograph of a Dan Perlsweig caressing his former champion Lord Avie, which appeared in DRF Weekend and to Chris Alpin, for her portrait of 2011 Eclipse Award winning Sprinter Amazombie, which appeared in the November edition of Horseplayer magazine.
Judges in the Photography category were Michael Lasky of Lasko Photography; former Eclipse Award winning photographer Kim Pratt of Parx Racing and Dan Dry of Power Creative Photography and official Breeders' Cup photographer.


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$170 P/N! 2 Room Suite at Ramada Hotel! in Jerusalem
- bedrooms 1
- baths 1½
- sleeps 8
- pool yes
- hot tub yes
- pets allowed no
- type Apartment
- community Ramada Renaissance
rates (USD)
/ night
$ 1,393 - $ 2,650 / week
$ 5,600 - $ 10,612 / month
vacation rental description
Owner providing exclusive special for 2 Room full apartment. Hotel charges $250+ for single hotel room.
Contact Roi Tomas for special rate!
Since we are the owners of the ONLY privately owned suite at the Jerusalem Ramada Renaissance Hotel, we can offer you rental rates at less than 40% than what the hotel is asking for. We are also the only suite in the hotel providing for extra room amenities such as a fully equipped kitchen, 2 attached rooms, 42' Flat screen televisions and much more!
CALL US NOW for a special discount rate were offering to complete our calendar month NOW!!
Jerusalem, capital city of Israel, is the spiritual home of the world's 3 major religions and is a center for world culture, art, history and archaeology, attracting hundreds of thousands of visitors annually by being ancient and modern, sacred and secular, vibrant and vigorous.
Exceptional facilities, outstanding service and elegant accommodations characterize this Hotel. Featuring a selection of fine Restaurants serving Glatt Kosher Food (the highest accepted standard in the world), a Health Club with a large Indoor Pool plus large landscaped Outdoor Pool, Sauna and Steam Room.
A Fitness Room with modern Exercise Equipment and a Tennis Court (the tennis court is not available in September and October). Luxurious Guest Rooms and Suites with Safes, Mini Fridges and Cable Television.
The variety of Convention facilities offers flexibility for meetings and events of all sizes, which include ample pre-function space and proximity to auxiliary rooms. Lobby Lounge and Bar, Room Service, Timna Dairy Coffee Shop, Timna Meat Restaurant.
Non Smoking Floors, Interconnecting Bedrooms. Beauty Salon, Automated Business Centre with telephone technical support, Fine Shops. A permanent Synagogue is on the premises.
Full Breakfast Available at an additional charge.
Please note this is 2 rooms but 1 bedroom.
IN ROOM Amenities
-1 large double couch-bed (sleeps 2)
-2 single chairs convertible-to-bed (sleeps 1 each)
-Beautiful glass dining room table (sits up to 10 people)
-42 inch Flat Screen Plasma HDTV with cable television.
-Bathroom w/ toilet
-Full Size Refrigerator, Microwave & Hot Plate
-Central Air Conditioning
-High Speed Internet at a Charge
-Exquisite living room with Jerusalem stone.
-Beautiful ceramic large tiled floors
-Modern furniture and mood lighting (halogen pot-lighting).
-Storage space
-2 double beds (sleeps 2)
-2 single chairs convertible-to-bed (sleeps 1 each)
-42 inch Flat Screen Plasma HDTV with cable television (not yet shown in pics)
-Bathroom w/ toilet, shower and hairdryer
-Panoramic Bay Window
-Office desk w/ chair & lamp
-In Room Safe
-High Speed Internet at a Charge
-Large Closets
-6 Clothing Drawers
-Telephone (charges may apply)
Keywords: Hotel Suite, privately owned, suite, hotel, ramada, center jerusalem, western wall, renaissance
vacation rental location
property availability
- dates with deals
- unavailable dates
Last modified on 02-9-2009 at 10:26 PM.
email owner view full calendar
Roi Tomas 305 434 4076 ext. 102
apartment rental amenities
Hotel Amenities/Services
-24 Hour Switchboard
-Automated Business Center with Telephone Technical Support
-Baby Sitting/Must be Reserved with Front Desk at a Charge
-Baggage Handling Charge
-Banquet Room
-Beauty Salon
-Computer use Available Only in Business Center at a Charge
-Conference Rooms with High Speed Internet Access at a Charge
-Convention Center
-Dry Cleaning/Outside Contractor at a Charge
-Electronic Locks also operate as Manual Locks with a regular key on Shabbat and Jewish Holidays
-Elevator - On Shabbat and Jewish Holidays also operates as Shabbat elevator
-Exercise Room with TV, Treadmill, Stair Climber, Exercise Bike and Universal Weight Machine
-Fax For Guests, Incoming No Charge, Outgoing Faxes at a Charge
-Free Indoor/Outdoor Parking/Bus Parking
-Indoor Heated Pool
-Interior Corridors
-Israeli Breakfast at a Charge
-Kiddie Pool
-Kiddies Playground Next to our Outside Pool
-Laundry/Sent out to Outside Laundry Same Day Delivery ,Not on Saturdays or Jewish Holidays
-Lobby Lounge and Bar Multi-Lingual/Some of the Staff
-Non Smoking Rooms/Some Floors are for Smokers Others for Non-Smokers
-No Pets Allowed/Kennels Outside Jerusalem
-Outdoor Pool/Not Heated
-Photocopier Service in Business Center at a Charge
-Public Transportation
-Room Service
-Room with Balcony
-Safe Deposit Box At Front Desk
-Sauna and Steam Room at Indoor Swimming Pool Area
-Smoke Detector
-Tennis Court - not available in September and October
-Wake Up Service
activities and attractions in Jerusalem Israel
Meeting & Event Facilities
-10 Meeting Rooms. Maximum number of People in Largest Room-1700, Banquet Style-1200, All Rooms-2600.
Local Attractions
-Bloomfield Science Museum - 0.25 miles East
-Bible Lands Museum - 0.5 miles East
-Israel Museum/Shrine of the Book - 0.5 miles East
-Jerusalem International Convention Center - 0.5 miles Northeast
-Supreme Court of Justice - 0.5 miles East
-Mount Herzl Museum and Gardens - 1 mile South
-Yad Vashem Holocaust Memorial Museum - 1 mile South Center of Town Ben Yehuda Mall - 1.8 miles East
-Tisch Biblical Zoo-Gardens - 3 miles Southeast
-Givat Hatachmoshet-Ammunition Hill - 3 miles Northeast
-Malha Canion Shopping Mall - 3 miles Southeast
-Old City of Jerusalem-Western Wall - 3 miles East
-Rockefeller Museum-Archeological - 3 miles East
-Tower of David Museum - 3 miles East
Getting To The Hotel
Via Jordan Valley follow signs to Jerusalem. After A-Zain border police check post, take the old road to French Hill traffic lights and continue straight, half a mile down pass another set of traffic lights at Ramat Shlomo keep to the right. Do not take the turn to Atarot. Look for sign for the Centre shown in a circle, it is a half moon turn joining a bridge into the Menahem Begin main road, continue up the hill into the tunnel and take the Kiryat Moshe exit. However, at the exit slip road keep to your left and take the left lane towards Government buildings. After turning left keep to your right and take the first right to Netanel Lorch road for 200 yards turn right over the Ruppin Bridge and you will see the hotel on the right. If coming from North via Highway 4 of Highway 6 follow signs to Jerusalem for Road number 1 and same entry instructions as from the West.
If coming from the Dead Sea follow signs to Jerusalem and entry details same as instructions given from North via Jordan Valley. If from Beersheva take Highway 6 and then join Highway 1 to Jerusalem. Follow same entry instructions as given from West.
Use the same instructions as from North as via Jordan Valley.
Highway 1 to Jerusalem until main city entrance go under new elevated railway bridge up the slight hill keeping to the right past all the bus stops and taxis. Intl Convention Center is visible on the right side. As approaching traffic lights take the right turn to Sderot Hauma straight past to small round abouts, take the right slip road before the traffic lights. On the left the Supreme Court on the right the Foreign Office Building. After turning right into Sderot Yitzhak Rabin keep to your far left as must take the first lights left. Very short lights only about 3-4 cars at the time. Into Netanel Lorch road for 200 yards, turn right over the Ruppin Bridge and you will see the hotel on the right.
Follow the signs for Jerusalem Highway 1 and then same entry instructions as from the West.
vacation rental rates
1st price= 1 night
2nd price= Friday night only
3rd price = 3 to 6 nights
4th price = 7+ nights
Jan. 1st to Feb. 28th, 20014: $319/265/239/209
March 1st to April 7th, 20014: $379/335/309/279
March 25th - April 2nd, 20014: (Passover): $495
April 7th to Oct. 1st, 20014: $379/335/309/279
Oct. 8th to Oct. 15th, 20014 (Sukkoth): $495
Oct. 16th to Nov. 21st, 20014: $379/335/309/279
Nov. 22nd to Dec. 17th, 20014: $319/265/239/209
Dec. 18 to Jan. 5th, 20014: $379/335/309/279
Jan. 6th to Feb. 28th, 2015: $319/265/239/209
Rates are in USD.
Roi Tomas 305 434 4076 ext. 102
accepted payment methods
Prior to paying a reservation deposit, always verify payment instructions by calling the phone number displayed on this listing page. By contacting the owner directly and paying by an approved method - credit card, paypal, check or bank transfer - your reservation payment will be protected up to $1,000.Learn more in our Security Center
Top things to do in Jerusalem
- Western Wall
- Western Wall Tunnels
- Southern Wall Excavations
- The Cardo
- Mount of Olives
Top things to do on a budget
- Jaffa Gate
- Tower of David
- Mount Zion
- Moslem Quarter
Roi Tomas , owner


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A & A Moving
April 03, 2013 9:55 am
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Looking for a place to relax with a smooth drink? Come to Trailhead Spirits! You'll find our locally distilled gin and vodka the perfect way to unwind after a day at the office! Open Tuesday through Saturday!
Get all the facts! Contact Dahl Funeral Chapel for your options with preplanning & funeral arrangements.
Oxford Hotel Antiques!
Mother Earth Massage offers deep tissue, prenatal and sports massages. Schedule an appointment with us today! (406) 794-9519


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Simpson Thacher
Simpson Thacher Summer Associate Interview Questions & Reviews
Getting an Interview
Interview Experience
Interview Difficulty
- Popular Job Titles:
- Summer Associate (3)
Accepted Offer
Neutral Experience
Summer Associate Interview (Neutral Experience)
I applied through college or university and interviewed at Simpson Thacher.
Interview Details – Participated in On Campus Interviews. Had call back interview with 5 partners and associates.
Interview Question – N/A. Very conversational interviews. Answer Question
Negotiation Details – N/A. No negotiation. Lock-step pay and benefits.
No Offer
Negative Experience
Average Interview
Summer Associate Interview (Negative Experience; Average Interview)
I applied through college or university and the process took a day - interviewed at Simpson Thacher in August 2011.
Interview Details – Met with 4 people. 30 min each.
Interview Question – Why didn't you pursue a CPA. View Answer
Declined Offer
Positive Experience
Average Interview
Summer Associate Interview (Positive Experience; Average Interview)
The process took 2+ weeks - interviewed at Simpson Thacher in September 2011.
Interview Details – on-campus screening, callback invitation next day, interview following week, offer two days later.
Interview Question – My favorite historical figure. Answer Question
Reason for Declining – too stiff.


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Make inferences and draw appropriate conclusions while reading, viewing, or listening to print and non-print media. 0501 5.2
Links verified on 3/5/2012
- Artifact Bags: Teaching Students to Make Inferences - lesson plan designed for grades 3-4, could be adapted for grade 5
- Author Study: Improving Reading Comprehension Using Inference and Comparison - students review several texts by one illustrator/author and practice making inferences about that author, which they check against the author's biography.
- Classroom Reading Key Vocabulary Building Program - [126 pages] a reading vocabulary improvement program that has identified the specific reading words students need to master for each grade
- Cows context clue - build corrals for cows by reading and answering questions
- Drawing Conclusions - [designed for grade 3] Read the story and choose the correct word to complete the sentence.
- Drawing Inferences - how to be a critical reader
- Fifth Grade Reading - Read the introduction and the passage that follows. Then read each question and mark the circle next to the correct answer. [This expired link is available through the Wayback Machine Internet Archive. If the page doesn't load quickly click on Impatient? at the bottom right of the page.]
- Historical Fiction: Using Literature to Learn About the Civil War - teach the characteristics of historical fiction, inferencing, visualization, and Civil War history using an American Girls Collection book.
- How are They Selling It? - students read three advertisements and evaluate the type of persuasive writing being employed
- Inference Battleship - interactive game with questions
- Inference Notes - This tool is specifically designed to help students analyze a fictional character by finding and interpreting quotes by or about a character.
- Inference Riddle Game - guess using riddles - infer what is being described by the clues you read
- Looking for the Fine Print - students read advertisements to practice reading critically
- Making Inferences - [designed for grade 4] online story and quiz
- Making Inferences and Drawing Conclusions - descriptions of the various ways to aid you in reaching a conclusion
- Making inferences lesson - [designed for grade 4] lesson followed by quiz
- Practicing reading comprehension skills - Bees | The Happy Monkey
- Practice Making Inferences - [designed for grade 4] quiz
- Rules of Inference - Lesson discussing the rules of inference.
- Stated Information - online story about elephants and quiz
- Stated Information - online story about dolphins and quiz
- Teaching Students to Make Inferences - examples and specific ways to teach students to infer [This expired link is available through the Wayback Machine Internet Archive. If the page doesn't load quickly click on Impatient? at the bottom right of the page.]
- Using Context Clues - This section will help you review and strengthen your knowledge of using context clues. The 30 exercises are grouped into beginner, intermediate, and advanced levels. Determine your level of knowledge and then select an exercise from the lists at the site.
- What are They Selling - students critically evaluate six advertisements
- What is an Inference - [designed for grade 4] lesson
site for teachers | PowerPoint show | Acrobat document | Word document | whiteboard resource | sound | video format | interactive lesson | a quiz | lesson plan | to print
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text:
Document Delivery- Contact Us
You can have books, articles, DVDs, and other library materials delivered to you!
Request materials by:
- Using our online form. (Once logged in, choose the type of item you would like to request to view the correct form.)
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Delivery is free, but students are responsible for returning the items to the library. Photocopies are yours to keep.
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text:
Charlottesville is among the least obese cities in the United States according to a new Gallup Poll. Charlottesville came in second, with a 14.3 percent obesity rate in 2012.
Gallup uses Americans' self-reported height and weight to calculate body mass index scores.
The least obese city was Boulder, Colorado at 12.5 percent. The most obese city was the McAllen-Edinburg-Mission metropolitan area of Texas at 38.5 percent.
To view all poll results, click here.


text:
It's larger than just San Francisco
As I see it we have to get the co-operation of the federal government, the venture capital firms, and employers all on the same page. I hear a lot of fanfare about all the "tech startups" in the SOMA area and how they are viewed as the new economic salvation to the City of San Francisco. Actually nothing could be further from the truth. A lot of those firms are recpient of venture capital money through firms like Kleiner, Menlo Ventures, and others who have stipulation that the firm must reduce labor costs through 1) Offshoring jobs to cheaper overseas markets or 2) importing guest workers for the sake of cheaper labor. I have been very active in the debate surrounding H-1B, L-1, and similar *skilled guest worker* legislation and I can tell you, for undisputed fact, Dianne Feinstein, Barbara Boxer, Zoe Lofgren, Anna Eschoo, and practically every member of Congress from the State of California could not give a damn. They are busy soliciting campaign contributions from the very companies who have a vested interest in laxer immigration laws. I am very leary of any kind of "reforms" as such is really just window dressing failing to hit the root of the problem: Jobs leaving this nation or Americans (and San Franciscans) being displaced and replaced by cheaper guest workers. So, as I see it, there's a component of getting the venture firms to make a decision as to do they want to create jobs for Americans keeping the capital in America or do they want to send the money overseas where it does not benefit the local, state, or federal government ? Who do people like Dianne Feinstein et al represent ? India or San Francisco ?


text:
Product Details Our favorite storybook cutie is grown up and painting the town this Halloween! A fun Alice in Wonderland theme makes for the perfect-looking Alice costume. Wow the crowd with this blue and white minidress, featuring white lace ruffled sleeves and lacy white trim with bow. Seamed at the bodice for a flirty, curvy look. Little white apron is adorned with hearts, aces and spades. Sultry thigh-high stockings in white (included) feature a matching playing card trim. Just watch out for the jealous queen, and steer clear of any EAT ME signs! Light blue hairpiece makes for a truly authentic ensemble. 100% polyester dress and hairpiece. .Add flounce to your short skirt with our sexy white petticoat (sold separately). Rabbit not included.
Year of Release 2008
Brand Legs Avenue
Made In TAIWAN
Product features: Alice Girl Costume Sm, alice costume & blue and white minidress
|Email this product to a friend
|Customer feedback
Peter Ryan - Moncton NB, Canada
See all our Customer Testimonials and how to record your own!


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In this sermon, Pastor Gage Church talks about the meaning of resurrection and the concept of "faithing."
Mission Trip
Our mission trip to La Puente Home Shelter in Colorado is fast approaching. Get the latest updates.
Utah Pride 2014
Here's a roundup of some of our folks who participated in the Utah Pride Festival 2014.


text:
Is it possible to get a list of a users open forum questions through the API?
I'm not sure if $core_v2_ForumThread.List() supports that, but you could try passing a custom search query with filters via the Search API
In reply to Luke D:
Here is a sample query - you can dynamically create it for the user and implement it as shown below: It will return back a "SearchResults" object (http://telligent.com/community/developers/w/developer7/28694.searchresults-widget-api-supplementary-type.aspx)
#set($searchResultsResponse = $core_v2_searchResult.List("%{Query = 'type:forum && username:lucasrd && threadstatus:AnsweredNotVerified'}"))
Here is a great page documenting many other supported search options:http://telligent.com/community/developers/w/developer6/20651.search-fields-by-type.aspx
Hey Luke,
Thanks a lot. I didn't think to use the $core_v2_searchResult extension, but your post reminded of that. Thanks for the link also.
-Steven Thomas
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These Simple Adjustments Will Improve Your Game
After a few missed fairway or shots that have traveled off the beaten path, golfers typically make alignment adjustments. With these adjustments or compensations the golfer intends to steer or guide the ball to the target. (The alignment of your feet and body in relation to your target-line). If you play like an insider, someone who understands and practices the fundamentals of a sound golf swing, you too will find yourself hitting those targets. Continue.
1 Comment on How To Improve Your Golf Stance By PGA Master Pro Bob Burns
Bob Burns article on alignment is right on target! As a teaching Pro, I find that so many things in golf opporate on reverse logic. Alignment to play a hook or slice is just one of many. You should always align left to make your ball go right and align right to make your ball go left. An additional note that may help is to first make sure that your club face is pointing at the target and remains so aligned and then align your feet and body as Bob and I state. In so doing, you've set up to induce a fade or draw using the same exact techniques employed by the touring professionals. Great article and info, Bob.