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Planned Distributions
Transcript for Retirement Plan Distributions
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 Retirement Plan Distributions Phone Forum. This information is current as of February 24, 2010. Since changes may have occurred, no guarantees are made concerning the technical accuracy after that date.
Ladies and gentlemen, thank you for standing by. Welcome to the Retirement Plan Distributions phone forum. At this time, all participants are in a listen-only mode. Later, we will conduct a question and answer session; instructions will be given at that time. As a reminder, today's conference is being recorded. I would now like to turn the conference over to your host, Miss Anita Bower. Please go ahead.
Hello, everyone. I'm Anita Bower with Customer Education and Outreach for Employee Plans at the IRS. I want to thank you for calling in for our phone forum on retirement plan distributions.
Again, please be advised that the following program including questions and answers will be recorded and maintained in accordance with federal recordkeeping laws. This recording is a work of the U.S. Government and is in the public domain. A transcript and/or audio recording of this program may be made publically available on www.irs.gov.
Today, we will hear from Marty Pippins, Manager of the Employee Plans Technical Guidance and Quality Assurance, and Rhonda Migdail, Manager Group II Employee Plans Technical Guidance and Quality Assurance. At the end of their presentation there will be a question and answer session.
We will e-mail a certificate of completion to everyone who registered for this session and who attends the full session. Enrolled agents will receive continuing professional education credit for the session. Other tax professionals should consult with their licensing organization to see if it will provide any continuing professional education credits for the session.
I also just want to point out that we have lots of retirement plan distribution information on our Web site, www.irs.gov/ep. While on our Web site, you can also subscribe to our free electronic newsletters. The link for the newsletters is in the left-hand navigation bar. We have two newsletters, The Retirement News for Employers, directed at employers sponsoring a retirement plan, and Employee Plans News, directed at retirement plan professionals. So check out our Web site and subscribe to our newsletters.
Now without further ado, here are Marty and Rhonda. Marty.
Thanks, Anita. This is Marty Pippins. And good afternoon, everyone, or good morning as the case may be.
I'm going to start off the session talking about required minimum distributions for 2009 and some of the guidance that we've issued over the last several months on this topic. And then, Rhonda will discuss some recent guidance dealing with paid-time-off plans and a couple of revenue rulings that were issued at the beginning of September this year. And then, we'll finish up with some short discussions of 402(f) notices for benefit distributions that go to participants. Then we'll discuss some rollover issues and some other guidance that was issued.
It looks like we'll have plenty of time for questions at the end, and we have gotten some questions in advance. I'll cover some of those as we go through the presentation today. But if we miss anything you will have an opportunity to ask questions live at the end of our presentation. Even though there's a lot of you on the phone, I think you'll have an opportunity to ask some questions.
So let's talk about required minimum distributions for 2009 to begin. What happened was at the end of 2008, as you recall, there were general large declines in the stock market and in many retirement plan individual account balances and 401(k) plans, as well as IRAs. The problem was that the account balances as of the end of 2007 were used to determine the amount to come out in 2009.
So you have a look-back, which looks back one year, and the account balances at the end of 2007 were a lot higher than they were at the end of 2008. So when you're looking at your calculation for 2008, you have a large amount that comes out in 2008 because of the look-back rule at the end of 2008 after the declines in the stock market have occurred people were looking at taking out a larger percentage than they might have wished because the amounts were calculated based on the end of 2007 balance. There were debates internally within IRS and in Congress about what to do, whether to grant some relief or move the calculation date forward to some intermediate date within 2008 or later. But Congress in WRERA did not give any relief for 2008. Instead, the normal amount would come out in 2008 based on the 12/31/07 account balance. And it was decided that 2009 would be the year that you would have a relief from required minimum distributions. So that amount essentially was set to zero.
Although, that's an overly broad statement because some plans, depending on how they were written, you may end up with a different result and we'll talk about it in some detail. But that's why it was done, to preserve the retirement assets in plans and not to have too much come out as a result of this calculation methodology that's used.
The Worker, Retiree & Employer Recovery Act of 2008 said that there's a new code section 401(a)(9)(H) that says no required minimum distributions need be made for 2009. So at the beginning of 2009, we issued some guidance about reporting distributions that would have been required minimum distributions, if not for this new code section 401(a)(9)(H); and that was notice 2009-9.
What happened was this law was passed at the very end of 2008 and there wasn't time necessarily for all plans to stop the reporting and the distributions at the beginning of 2009. So we granted some relief to say that you report amounts in accordance with our notice and you'll be okay even if you've done something already in automatic processing. I think the law was enacted on December 23, 2008. So there were less than ten days before actions had to be taken with respect to reporting.
But that raised a lot of questions. Our notice just dealt with reporting for distributions that would have been required minimum distributions. And the main question that came up dealt with plan amendments and plan language and how this new law was to be interpreted.
I'd say the questions centered around the idea of whether or not the requirement was mandatory not to pay any required minimum distributions for 2009; so would all plans be required to suspend completely the required minimum distributions for 2009. Now, this does apply to IRAs as well as 401(k) plans and defined contribution plans. But it does not apply to defined benefit plans.
We had a lot of questions coming in the IRS and Treasury here about what to do and how to interpret different plan terms. And the approach that we took in our subsequent guidance, which is Notice 2009-82, dealt primarily with plan language issues. From the start, we decided that it would be very difficult for us to come up with one broad rule that would cover every plan under the sun and interpret all plans the same way with the same requirements that would apply to them.
So what we did in our Notice 2009-82 was to provide flexible [options] for both of those types of plans to allow them to either continue to pay out the distributions, if that was the interpretation that the plan administrator would take, and then allow the participant a choice to discontinue the 2009 required minimum distributions. For a plan that had a reference, for example, a reference to 401(a)(9) where you would reasonably read the plan to stop minimum required distributions for 2009, it might be that some participants might want to continue those 2009 required minimum distributions.
Other plans might have plan language that would pay out required minimum distributions not withstanding any of the new rules under 401(a)(9)(H). So you have plans in very different situations, some of which you could reasonably infer that no minimum required distributions would have to be paid out in 2009. Other plans might actually require minimum distributions to be paid out in 2009.
So what we did in our Notice 2009-82 was to provide flexible instruments for both of those types of plans to allow them to either continue to pay out the distributions, if that was the interpretation that the plan administrator would take, and then allow the participant a choice to discontinue the 2009 required minimum distributions. For a plan that had a reference, for example, a reference to 401(a)(9) where you would reasonably read the plan to stop minimum required distributions for 2009, it might be that some participants might want to continue those 2009 required minimum distributions.
So we have an amendment to deal with that as well and to allow the participants to choose to stop or continue the required minimum distributions for 2009. These amendments are setup with defaults and there are two sample amendments attached to the notice that any employer can use to administer this portion of the law.
So default number one would be to continue 2009 RMDs and allow the participant to have the opportunity to stop receiving the distributions for 2009. And that allows the plan sponsor to operate its plan according to its terms but still allow the participants a choice to stop their required minimum distributions if they want to leave more money in retirement plan solutions.
A different plan might have had plan terms that would discontinue 2009 RMDs. But rather than make that a broad sweeping rule that would apply to every participant in a plan, they can use Amendment # 2 to allow the participants to elect to receive distributions that would ordinarily be stopped in 2009, because no required minimum distributions would need be paid in 2009.
So the bottom line is that there's a lot of flexibility in our plan amendment structure to allow the plan administrators to administer the plan according to their best interpretations. But still give flexibility to the participants as to whether or not they want to choose to leave their money in the plan to the greatest extent or to just continue to take the distributions out of the plan as required minimum distributions.
Now there is some transition relief in this notice as well. And I'll get to that in a minute. The last thing I wanted to say about the amendment issue was that there is an extended amendment deadline under Section 201(c) of the WRERA Law. And that allows this amendment to be made up until the last day of the first plan year beginning in 2011; so that's a couple years away. The plan should be operated in accordance with the rules that the plan wishes to use in the meantime. So your operation can take affect right away, but you actually don't have to do the amendment under this section of the law until the end of the 2011 plan year. And there's an exception for governmental plans, which gives them until the end of 2012 plan year.
And just a footnote on governmental plans, they are subject to kind of a completely separate set of rules under the law. They have under our regulations that we've issued, governmental plans are under a reasonable good faith interpretation of 401(a)(9). So governmental plans are not even required to follow our final regulations on 401(a)(9), as long as they're operating in compliance with a reasonable good faith interpretation of the statute. So governmental plans are in their own special category not only for amendments but for just general compliance with 401(a)(9).
These issues were percolating all summer long, and we're trying to move the guidance out as quickly as we could. The guidance that we issued in Notice 2009-82, however, did have some transition relief, because plans that did payout required minimum distributions and participants were given—maybe took the money and they weren't sure whether they could roll that money over to an IRA, because it may not have constituted a required minimum distribution. So maybe they could roll it over to an IRA.
We're giving until the end of November, November 30, 2009, which is about a month away, to put the money back into an IRA if they want to take advantage of this extended rollover relief. Essentially, this gives participants the right to an extended 60-day rollover period for any 2009 required minimum distribution and for certain other amounts that they may have received during 2009. Those amounts, if they're done by this date, will not be treated as ineligible for rollover in 2009.
And the last thing I want to say about required minimum distributions, and we'll get to some questions in a bit, is that IRAs are not required to be amended for 401(a)(9)(H).
At this point, I'm going to turn it over to Rhonda Migdail to talk about paid time-off plans and some other guidance that we've issued. And I will come back at the end and pick up a couple of questions that we received beforehand on 401(a)(9).
Okay, this is Rhonda. And what I'm going to talk about are two particular revenue rulings that were issued as part of the savings initiatives back in September. And as I assume all of you know, I'll take a minute to explain that there were a number of different savings initiatives that came out on September 5th of this year.
The idea behind them was to look at different ways to encourage savings by Americans in retirement vehicles or otherwise. So among the topics covered, we're adding auto enrollment to section 401(k) plans, auto enrollment in simple IRAs, and allowing people to take tax refunds and purchase savings bonds with them. And the ones that I'm going to discuss today focus on the use of accrued paid time off and allowing contributions of those amounts to qualified plans either on an annual basis or at termination of employment.
When we're talking about paid time off, generally, what we're talking about is accrued sick and vacation leave. The idea here is that people will, during the course of their career, accumulate some time, significant amounts of leave. And either some employers on an annual basis will require use-or-lose provisions where either individuals use the leave that they've accrued or they lose it. Or over a career, they're permitted to accrue sick and vacation leave and then at the point that they terminate they take a distribution of it. And of course, if they just take it out of the plan, for example, at termination of employment
So the idea was that there are these pools of money that some governmental plans have-- accrued sick and vacation leave, and [these plans] have permitted such amounts to be contributed as an additional benefit to their primary plan. And the question was could corporate Subchapter C-type entities maybe make use of this as well. So these two revenue rulings are directed to those issues.
I'm going to start with 2009-32, which talks about the paid time-off contributions at termination of employment. There are basically four situations in that revenue ruling. The first two relate to a situation where the company maintains a paid time-off plan as well as a profit sharing plan. And at termination of employment an individual has a certain amount of accrued sick and vacation leave, and the question is whether they can contribute that into the profit sharing plan.
And we respond in each case that yes they can contribute those amounts. Of course, those amounts are going to be subject to the 415 requirement. Such amounts will be taxed when they are eventually distributed. The amounts that are contributed into the profit sharing plan—in situation one and two-- there's no election by the employee as to the particular amount. Basically, the accrued [unused ] amounts go into the plan up to the 415 limits. Those contributions are treated as non-elective employer contributions.
The ruling also indicates that because the amount that's contributed and allocated for each participant varies on the amount of the participant's unused paid time-off that it's likely to preclude a plan from satisfying a designed-base Safe Harbor under 401(a)(4). Rather, general testing would probably be needed in those situations.
Also the amount that's contributed will only be included in the individual's gross income in accordance with section 402(a) when the amount is distributed. There's also a reminder in the revenue ruling that those amounts may also be subject to the additional 10% tax under 72(t) unless, of course, the distribution is made at a point after the participant attains age 59 ½ or after separating from service after age 55. And the rulings also indicate that the contribution of these amounts to the profit sharing plan will not cause the PTO plan to fail to qualify as a bona fide E-Sick and Vacation Leave Plan.
The difference between situation one and situation two in revenue ruling 2009-32 is on the timing of the contribution of the amounts into the plan. In the first situation, the amounts are contributed mid-year. And in the second situation, the individual terminates at the end of the year, and so the contributions are not made until the following year. So the question that really was addressed there was whether that is permitted or not and how it works with respect to 415(c) in particular. [Because the amounts contributed may exceed the 415 limits.]
So the analysis for that second situation goes through a scenario where half of the amount of the accrued sick and vacation leave is contributed to the plan and then half of it is paid out to the employee in cash. The purpose for that, as you'll see in the analysis, is to ensure that the 415 limit is satisfied.
There are two other situations that are discussed in the ruling as well. It's situation three and four in the revenue ruling. And they deal with a situation where you have the PTO plan and you have a 401(k) plan. The difference in the analysis there relates to the way that the contribution of the unpaid leave is treated, because in those situations, basically, the employee is provided the ability to contribute those amounts in. So the election, of course, turns those contributions from non-elective employer contributions into elective contributions under 401(k) plan.
Most of the analysis remains the same with respect to Section 415. But it deals with the treatment of the elective contributions as needing to satisfy the requirements of 401(a)(30) of the code, which requires that the amounts don't exceed the limits of 402(g). And again, situations three and four in that analysis relate, again, to either contributions on an annual basis or contributions at termination of employment.
The other revenue ruling, which is Revenue Ruling 2009-31, goes through [the situation where the contributions are made on an annual basis.] There are two situations in there. One of them is for profit-sharing plans and the other one is for a 401(k) plan. And using similar analysis determine the ability to take that use-or-lose leave, the lose piece of it, and be able to contribute that into a qualified plan.
That is basically a review of the paid time off. Marty, I'm going to turn it back to you.
Thanks, Rhonda. We're going to move onto section 402(f) on guidance, and then we'll go to talk about some rollover guidance. And then we'll finish up with some more detailed questions, I think, on required minimum distributions that we will have time to go into. Hopefully, that will anticipate some of the questions for later on.
To start with, section 402(f) of the code requires when somebody is getting a benefit distribution to—the participant has to be informed of their rollover rights. And there's an older notice that was written several years ago; it's notice 2002-3. So that's about 7 years out of date, if you will, for many different law changes in the meantime that have affected the rollover rights.
In particular, the Pension Protection Act put in a major update to rollovers between plans. So you can have rollovers between 401(a) plans, 403(b) plans, 457(b) plans. And also there's a creation of Roth 401(k) plans, which create unique tax issues when you have rollovers between Roth 401(k) plans and Roth IRAs and other designated Roth accounts in these plans.
So the basic goal of this guidance, which is Notice 2009-68—and this came out on the same day of the two revenue rulings that Rhonda just finished talking about was to greatly simplify the explanations that were given to participants. The earlier notice had been accumulated over some period of years, and it wasn't as cohesive as we would like. So we tried to organize the notice requirements so that the participants would be more easily able to understand them and try to clarify some of the language that was in there before and just generally organize it and simplify it as much as possible.
The first thing that we did was made a strategic decision to split the 402(f) notice into two pieces. The first one is for payments not from a designated Roth account. So this would be, for example, a Roth 401(k) account. And the second notice is for payments from a designated Roth account. So there's different rollover options and different information about those two types of plan accounts from which the amounts are being rolled over. And there's different tax consequences, as well, for the two types of plans.
I will say that the notices are still somewhat lengthy in size. That's just the nature of the beast. It's hard to simplify everything without missing important parts of the law and certain rights that participants have. But the organization was done in a way that is, I think, much more understandable than it was before in the earlier notice. We use some better formatting with bold-faced titles and bullets. And you can kind of focus in on exactly what sort of information you're looking for by going to a specific section more easily than you could before.
The first notice—and I'm not going to go through these in any great detail, but the first notice for payments not from a designated Roth account has several sections about your taxes that you generally still may have a 10% additional income tax if you're under age 59 ½ and you don't do a rollover. That's important information that's right up front. You can roll these amounts over to either an IRA or an employer plan, which includes a tax-qualified 401(a) plan, a 403(b) plan or a governmental section 457(b) plan.
We do point out the plan has to accept the rollover. The employer plans have to accept the rollover. So it's not an automatic right that the participants would have, but it's based on the plan terms on an individual basis.
And again, the same basic options that were in there before, there's two ways to do a rollover. You can do a direct rollover into your IRA or your employer plan or you can do an indirect rollover by making a deposit into an IRA within 60 days after you receive the payment to make the deposit.
Of course, there is some—this is not part of the notice requirement, but there is a new waiver of the 60-day rollover requirement under the law. And the IRS has a rulings program that administers that. You've got 20% withholding if you do not do a direct rollover. And if you do not rollover the entire amount, the portion not rolled over will be taxed and subject to the 10% additional tax on early distributions if you're under age 59 ½, unless you have one of the exceptions that applies under Section 72.
At the end of the notice, we added something that was a little bit of a new issue concerning non-resident aliens. We think this is helpful to provide information on this as we're getting a lot of questions on international issues. The advisory committee for TEGE that we work with issued a report on international issues last June, actually in June of 2009. And one of the recommendations was that they provide some information on rolling amounts over to or how the rollover rules apply to non-resident aliens.
This actually provides new guidance. And it says if you're a non-resident alien and you do not do a direct rollover to a United States IRA or a U.S. employer plan, instead of withhold 20% the plan is generally required to withhold 30% of the payment for federal income taxes. It refers to an IRS publication, PUB 519, U.S. Tax Guide for Aliens, and also IRS publication 515, Withholding of Tax on Non-Resident Aliens and Foreign Entities. So 30% withholding if you do not do a direct rollover to a U.S. IRA or employer plan. This was coordinated through our international tax office by the way. So we feel on solid ground here as far as the rules on this issue.
With respect to the second 402(f) Notice, which is payments from a designated Roth Account, this has general information about how the rollover can affect your taxes. And the general rule for Roth accounts is that after-tax contributions that are included in a payment from a designated Roth account are not taxed, but earnings might be taxed. Then have a tax treatment of earnings is included in the payment. You've got to look at whether or not your payment is a qualified distribution under the rules for Roth accounts.
This also says that you can rollover the payment from a designated Roth account to either a Roth IRA or a designated Roth account in an employer plan. Again, remember, you've got Roth 401(k) plans and you've also got Roth 403(b) plans. Same rule as for the payments from a designated Roth account, which is that the payment—the rollover has to be able to be accepted by the plan. All plans may not accept rollovers. But if your plan does accept a rollover, it has to go to one of these 2 plans, either a Roth 401(k) or a Roth 403(b).
Last thing I want to mention on this 402(f) Notice, generally, is that we do intend to have a Spanish translation available at some point. The reason we didn't do a Spanish translation of this 402(f) Notice at the same time that we issued the guidance is that we were working on the guidance language up until the last point. So we're not really locked down on the language in the notices until it's actually published. Now that's it's published it has been turned over to another office in the IRS that does Spanish translations.
Now this is—I'm going to count up the pages here; one, two, three, four, five pages in the Internal Revenue bulletin for each of these two notices. So these are still rather lengthy and the translation, obviously, will be just as lengthy. But we do intend to do that; we think that'll be helpful for plans that have a higher percentage of Spanish-speaking population that get these benefit notices. And hopefully that will—… can send out both if they want. But hopefully it will be a more official translation; something coming from the IRS that reflects the same language in there so that not every plan administrator out there that wants to do a notice in Spanish has to do their own translation. It'll just be more efficient if the IRS does it. So we're working on that. I don't have a projected timeframe for when we're going to do that at this point. But we do intend to get that done.
We're now going to talk about, just briefly, a short notice that we issued at the same time as the 402(f) guidance and the paid time-off revenue rulings, and that is Notice 2009-75. And this describes the tax consequences of rolling over an eligible rollover distribution from a 401(a) plan, a 403(a) plan, a 403(b) plan or an eligible plan under 457(b).
What you have is an expanded ability to do these rollovers, and there is a definition of eligible employer plans which is an amount that can be rolled over. These are the types of plans that can be used to rollover to a Roth IRA. This covers four categories. As I mentioned, 401(a) plans, 403(a) plans, annuity plans, 403(b) plans for tax exempt and some governmental entities and 457(b) plans can all rollover to a Roth IRA.
There's a split in the rules beginning in 2010 or before 2010 and 2010 and later which is this $100,000 adjusted gross income limit, which prevented, for prior to 2010, these rollovers from taking affect. If you have an adjusted gross income of $100,000 or more you could not do this before January 1, 2010. And the adjusted gross income limit of $100,000 goes away in 2010, and this was a recent change in the law under the WRERA Act, and that is reflected in this guidance.
The tax treatment, I think, of how this is done is covered in the—there's only two questions in this guidance, Q&A I; and then Q&A II covers the adjusted gross income limitation change. It's a very short notice, but you can take a look at that and this hopefully will be of some help.
I don't know if we'll have any questions on that, on these last two things. But I think we did get a lot of questions on the required minimum distribution rules beforehand. So I'm going to turn back to some of those at this point. We've got 10 or 15 minutes or so before we have a question and answer period. But I wanted to go through some of these questions in more detail. They're a little bit more complicated and that seemed to be where most of the interest in the session was concentrated.
So going back over some—this is a basic question. Are amendments required if employers mandate 2009 required minimum distributions or if employers require that no required minimum distributions will be distributed are amendments required? And the basic question is it depends. Employers are not necessarily required to make amendments to follow one rule or the other. But they can make their amendments match up to the terms of their plan or they can actually change the terms of their plan if they operate differently from them.
So if you had a plan that did require minimum distributions to come out of the plan with no cross reference to 401(a)(9), that plan may have operated that way and pushed money out to participants during 2009. That plan administrator may have been reading the plan terms to require that those amounts come out notwithstanding the change in the WRERA Act that would allow plans not to payout required minimum distributions.
In that case, that plan administrator may want to adopt an amendment that would not require minimum distributions to be paid and would in fact allow amounts that have been paid out to be rolled over if they're done by November 30th of 2009. So that sample amendment that we've issued in the notice could be used to have that effect.
On the flip side, if you did not distribute any required minimums for 2009 and you have a participant that wants to get the minimum required distribution for 2009, then you could amend your plan to give that participant a choice to receive the required minimum distributions. Because maybe that particular participant wants to get the money out; they don't want to; maybe they need it for income and they don't want to leave it in the retirement plan solution.
Again, to go over what I said before, we didn't want to address all of the possible permutations of plan language and whether particular language in a plan meant one thing or another. There is a lot of flexibility that's given to the plan sponsors to figure out for themselves how their plan language works. So it's not a requirement to adopt these sample amendments in the plan, but it is offered up as a way to give the plan sponsors, as well as the plan participants, the maximum flexibility for determining what they want to take out in 2009.
There was a question on whether individual employers have to sign plan amendments. That is generally the case if there is an adoption agreement involving a pre-approved plan, so you've got different situations for different plans. You may have a pre-approved plan that would either be a prototype sponsor or a volume submitter practitioner and those entities may have authority to amend the plans without any action by the employers. So if the prototype sponsor or the volume submitter plan has the authority to amend the plan and the employer is not really given a choice then no employer action would be taken; you would not need an employer to sign the amendment.
But, if the prototype sponsor is going to give the plan the employer, the individual employer, some choices in an adoption agreement then the employer would be required to sign the amendment if there's a change to the adoption agreement language. But again, if no options are provided to the adopting employers then you can merely amend the pre-approved plan on behalf of the employers. That's the same rule whether it's a prototype plan or a volume submitter plan.
There was a question on 411(d)(6) cutbacks where you have either a forced payout or you retain all of the minimum required distributions or you give employers a choice to do different things. We don't deal with a 411(d)(6) note of relief or issues in the guidance that we issued. But we felt that having the participants in the sample amendments given a choice as to whether they want to continue the minimum required distributions even though the employer may be adopting an amendment as a default to stop the distributions. Or the flip side, where the employer wants to do the opposite and the employees have the opposite choice they can either stop or start the distributions. That's protecting the participant's rights and giving them full choice. So we kind of avoid that issue by letting the employees have full rights, whichever way the employer wants to go, to stop the required minimum distributions or to continue to pay them out.
Another question was on the annuity starting date rules. If they're either reapplied or not applied that means you're going to start over with the new annuity starting date rules. Does that need to be in the amendment? The questioner notes that the sample amendments do not include such language. It is true that the sample amendments do not include such language. This is a question of scope. We think that the plans that want to have new annuity starting date rules in the case where they stop a minimum required distribution and start it up again later on and have the new annuity starting date rules apply are much fewer than the general majority of the plans, for whom this would not be an issue. So we did not put that into the plans, into the sample amendments.
The reason for doing that is we don't want to kind of clutter up a sample amendment with inapplicable rules that just don't apply to the vast majority of plans, but if you want to do that you can go ahead. Remember that these amendments per se are sample amendments. They don't need to be followed to the exact letter. They're a guide. They can be modified as appropriate. They are meant to be helpful. They are not meant to be an absolute requirement. We do think at the IRS, if the amendment is followed, would not really be challenging the amendment as not following the rules. We realize that we're giving some level of reliance on these amendments, but you're not required to follow sample amendments or even sample language to the exact letter. If you don't, you have absolutely no reliance. That's not the way we're setting that up, so plans could be set up if you want to have a new annuity starting date after the RMD. You can go ahead and do that, but we're not really giving you any help in that regard.
There was a question about, speaking of sample language, a list of required modifications, 51, which defines eligible rollover distributions, which, in part prohibits required minimum distributions and certain installment payments from being rolled over. The questioner notes that the sample amendments do not include such language, but in fact, there is already an override in the sample amendments that we'd like to note under 401(a)(9)(H), there is no "required minimum distribution for 2009. So if you have a definition of your eligible rollover distribution, which, in part prohibits required minimum distributions" and other payments from being rolled over then for 2009 there is no RMD. So there is probably some element of cross reference or lack of cross reference in there because there is no RMD defined for 2009 under 409(H).
The last question I want to get to before we throw it open to the live audience is kind of a tricky question on the structure of 201(a) and 201(b) of the Worker, Retiree and Employer Recovery Act. The question specifically concerns a sentence in the RMD notice in Q&A 7. I'll give you some background on this so we can hopefully make this comprehensible. It's concerning a participant, who is turning 70 ½ in 2009 and then delaying the payment of the required minimum distribution until 2010. Up to April 1, 2010 if it's a first time RMD payment you can delay it until April 1, 2010 for the person who turns 70 ½ in 2009.
There is a question about the relation between 201(a) and the technical explanation of the WRERA Act. The question boils down to the withholding provisions that otherwise would apply and how this RMD is looked at. The sentence in the notice says, "Withholding for a 2009 RMD that is paid in 2010 is determined without regard to 201(b) of WRERA or this Q&A 7."
The answer to the question is it's determined without regard to 201(b) of WRERA, but it's not determined without regard to 201(a) of WRERA, which is the key to answering the question. 201(a) of WRERA provides for a waiver of the minimum required distributions under 401(a)(9) for 2009. 201(b) of WRERA changes the distribution rules or amends the distribution rules under 402(c) of the code to provide that any amount distributed during 2009 that is an eligible rollover distribution, but would not have been an eligible rollover distribution had 401(a) applied during 2009 is not treated as an eligible rollover distribution for purposes of 401(a)(31), which is direct and automatic rollovers of eligible rollover distributions, 402(f) and 3405, which is the 20% withholding.
So I guess the answer to this question is embedded within 201(b) of WRERA, which says that any amount distributed during 2009 that is an eligible rollover distribution. But would not have been an eligible rollover distribution had 401(a)(9) applied during 2009, you don't get the treatment as an eligible rollover distribution under 401(a)(31) and then 3405 relating to 20% withholding. We felt that this was restricted to amounts that were distributed during 2009 so that would not include amounts that are distributed during 2010 as an RMD for somebody who turns 70 ½ within 2009. So it actually had to be based on the calendar year 2009 to get this special treatment. That was our interpretation under the language in 201(b) of WRERA, which, again, seemed to restrict this simply to amounts paid during 2009.
The questioner had referred to the 201(a) of WRERA, which talks about the fact that no distributions are required to be made by April 1, 2010 for those people, who turn 70 ½ within 2009. That is the case, but the issue is really under 201(b), which is the special withholding treatment and that only applies to amounts distributed during 2009.
So that's kind of a complicated, long-winded answer to that question. But if you refer closely back to Q&A 7 of Notice 2009-82 you'll see that there is a specific reference to that this amount of withholding for 2009 RMD that's paid in 2010 is determined without regard to 201(b) of WRERA, which means that it is determined with regard to 201(a) of WRERA.
I think we're about on schedule to open it up for questions here and I will turn that back over to the moderator to start that process.
Before we get to that I have a late breaking development and, no, this was not pre-planned. This came across my desk at 2:43 this afternoon. Notice 2009-86 was just released by our Media Relations. What it provides is a further extension of the effective date of the normal retirement age regulations for governmental plans. Previously, Notice 2008-98 had indicated the effective date for those rules for governmental plans was for plan years beginning on or after January 1, 2011 and Notice 2009-86 now extends that effective date to plan years beginning on or after January 1, 2013. Just a late breaking news item that has come up.
Thank you, Rhonda. I can confirm what Rhonda said, that was definitely not planned. We've been trying to get that notice out for several days. Yes. It's just kind of a coincidence that we're doing it right now. Usually we like to give you at least 15 minutes' notice before the start of the session rather than in the middle of a session. Just joking.


text:
During these tough economic times, many families struggle to provide a happy holiday.
That's why The Salvation Army in Cedar Rapids is providing food assistance and helping families register for Toys for Tots.
Laura Sir has been living on Social Security Disability Benefits for 12 years.
She's got two sets of twins at home and it can be stressful to provide them a merry Christmas.
"Social security doesn't go very far," said Sir, of Cedar Rapids. "By the time the bills are paid, there isn't much money and I have teenagers."
This year Sir is receiving help from The Salvation Army in Cedar Rapids.
Linn County residents can sign up through Friday for holiday food assistance or to receive a gift through Toys for Tots.
When registering applicants need to bring an Iowa issued picture ID, social security cards for each member of the family, and proof of income-like a social security statement or tax return.
"The best part about Toys for Tots is the distribution," said Lindsay Hand, Director of Social Services. "As they're shopping you can totally see the light that comes to them and you know that they've picked out the right toy for their son or daughter."
A relief for the parents struggling to make the holidays happy-a challenge many eastern Iowans face.
Requests for food pantry assistance from The Salvation Army have tripled in the past few years.
"They're coming here to our food program or they're coming for rental or utility assistance so you really know that they are needing that Christmas assistance as well," said Hand.
For people like Sir, the holiday help means a happier season.
"It's a blessing not only to get stuff for my children, but for other parents too who can't afford to have a lot of stuff for their children," said Sir.
Linn County residents who want to sign up can go to The Salvation Army from 9:30 until 11:30 or from 1:30 until 4 any day this week.
There's also registration Thursday evening from 4:00 until 7:00 p.m.

subset: commoncrawl


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Image swapping for devices with Retina Display
Greetings. I have been experimenting with using Media Queries to swap out images should somebody view the site using a phone with Retina Display. As many times and different ways as Ive tried this, its never worked. I am doing something wrong like not using the correct declarations or something maybe Im missing something from the viewport meta tag?
Basically at the link below, I just have a simple div which uses CSS to select a background image. Now when somebody uses, say an iphone 4s, It would swap in an image twice the size and re-size it at 50% of its original size so that it appears nice and sharp for viewers with a retina display device.
What I did to make it obvious the swap has occurred, is I wrote the word Retina in large letters over the high-res version of the image. Should be easy to tell if things are working, and so far they are not.
My CSS is a follows:
body { background-color: #ffffff; font-family: Georgia, "Times New Roman", Times, serif; font-size: 12px; line-height: 16px; color: #666666; margin: 0; padding: 0; }
#mainDiv { width:320px; height:200px; background-image:url(img/image1.jpg); background-repeat:no-repeat; }
/* Retina Optimization */
only screen and (-webkit-min-device-pixel-ratio: 2),
only screen and ( min--moz-device-pixel-ratio: 2),
only screen and ( -o-min-device-pixel-ratio: 2/1),
only screen and ( min-device-pixel-ratio: 2),
only screen and ( min-resolution: 192dpi),
only screen and ( min-resolution: 2dppx) {
#mainDiv { background-image:url(firstname.lastname@example.com); background-size:320px 200px; }
Dev URL is: http://www.savagepixels.com/retina/index-retina.html
The higher res version of the image is email@example.com.
Does anybody see what I am missing? Seems like it should be a pretty simple deal
| scott


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About Big Apple RadioOtoe County Officials Schedule Press Conference Regarding Robbery at First Nebraska BankThe Otoe County Attorney's office has scheduled a Sunday press conference regarding an Aug. 22 robbe...
Big Apple Radio NetbookAug31Sun11:00 am Bethel United Church of Christ Labor Day BrunchBethel United Church of Christ L…Aug 31 @ 11:00 am – 1:00 pmThe Bethel United Church of Christ in Nebraska City will host a Labor Day Brunch today (Sunday) from 11 a.m.- 1 p.m. On the menu: Scrambled eggs [...]Sep2Tueall-day The 2014 Southeast Nebraska Diversified Ag Tour DeadlineThe 2014 Southeast Nebraska Dive…Sep 2 all-dayThe 2014 Southeast Nebraska Diversified Ag Tour will be Friday, September 5th. This is the ninth year UNL Extension has organized the tour to highlight [...]Sep4Thu10:30 am Tecumseh Blood DriveTecumseh Blood DriveSep 4 @ 10:30 am – 4:30 pmA Blood Drive will take place today (Thursday) from 10:30 a.m. to 4:30 p.m. at the Baptist Activity Center in Tecumseh. Appointments and Walk Ins [...]Sep6Satall-day Syracuse City Wide Garage SalesSyracuse City Wide Garage SalesSep 6 all-dayThe Syracuse City wide Garage sales will be held today (Saturday) throughout the town of Syracuse, NE. Maps can be picked up at the convenience stores [...]Sep8Mon11:00 am Nebraska City Blood DriveNebraska City Blood DriveSep 8 @ 11:00 am – 5:00 pmA Blood Drive will be held today (Monday) from 11 a.m. to 5 p.m. at the Eagle's Club in Nebraska City. Appointments and Walk Ins [...]11:30 am Plattsmouth Blood DrivePlattsmouth Blood DriveSep 8 @ 11:30 am – 5:30 pmA Blood Drive will take place today (Monday) from 11:30 a.m. to 5:30 p.m. at VFW Post 2543 in Plattsmouth. Appointments and Walk Ins are [...]Sep9Tue7:30 am Nebraska City Blood DriveNebraska City Blood DriveSep 9 @ 7:30 am – 12:00 pmA Blood Drive will take place today (Tuesday) from 7:30 a.m. to 12 p.m. at the Nebraska City Medical Clinic in Nebraska City. Appointments and [...]Sep10Wed2:00 pm Lewiston Blood DriveLewiston Blood DriveSep 10 @ 2:00 pm – 7:00 pmA Blood Drive will take place today (Wednesday) from 2 – 7 p.m. at Lewiston High School in Lewiston. Appointments and Walk Ins are welcome. [...]6:30 pm Neb. City Jaycee's MeetingNeb. City Jaycee's MeetingSep 10 @ 6:30 pmIf you want to join a group that empowers young people and makes a positive change, then come check out the Nebraska City Jaycees. Their [...]Sep11Thu11:00 am Plattsmouth Blood DrivePlattsmouth Blood DriveSep 11 @ 11:00 am – 4:00 pmA Blood Drive will take place today (Thursday) from 11 a.m. to 4 p.m. at Nebraska Masonic Home in Plattsmouth. Appointments and Walk Ins are [...]
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About the Author
Dan Parr
Associate editor
Recent posts by Dan Parr
Related Stories
The Falcons will have an intriguing position battle at defensive tackle if training camp starts on time this year. While Jonathan Babineaux holds down the three-technique spot, Peria Jerry and Corey Peters are expected to compete for the starting spot at nose tackle.
Peters, a third-round pick in 2010, started 15 games last season. Meanwhile, Jerry, the 24th overall pick in '09, rotated in with the sub package, but as one source recently said, the Falcons didn't spend a first-round pick on Jerry for him to be a situational backup. It's expected that Jerry will get a chance to win the starting job even though Atlanta was pleased with Peters' performance last season.
Jerry missed all but two games in '09 as a knee injury cut his rookie season short. The team has said he was never 100 percent last season, when he made nine tackles and two sacks. Expectations always have been high for Jerry, and he'll be under pressure to deliver after a healthy offseason.


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To the editor:
This is in response to Barbara Anderson's column of Oct. 16 ("The shutdown — comedy or tragedy?").
Everybody agrees that the federal debt and the deficit are serious problems. The key question is what to do about it, when and how. Just because the wing-nut faction of the GOP believes that the issue has to be handled now is no reason to act irresponsibly. One thing that sets the U.S. apart is the stability of our political system, and undermining this stability hurts our country.
Even if one believes that we are heading down the wrong road, threatening to grab the wheel and drive off a bridge is not a reasonable solution.
Defaulting on our debt payments would substantially increase our borrowing cost, which would worsen our deficit and seriously weaken the global economy, as well as America's leadership position. Just the credible possibility of default hurt our bond rating. And doing anything that will impede our economic recovery — like the partial government shutdown — will also increase our deficit problem.
Finally, Barbara might want to re-read the end of "Don Quixote" before comparing herself to the title character.
Michael Kirsch


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Hostess, the maker of Twinkies and Wonder Bread, has filed a motion with the U.S. Bankruptcy Court seeking permission to close its business and sell its assets.
The Irving, Texas, company said a nationwide strike crippled its ability to make and deliver its products. Its brands also include Ding Dongs, Ho-Ho's, and Dolly Madison.
MORE: Can't live with out Twinkies? Learn how to make your Hostess favorites
MORE: Twinkie maker Hostess reaches the end of the line
MORE: What happens if Twinkies really do go away?
Earlier this week Hostess warned employees that it would unwind its business and sell assets if plant operations didn't return to normal levels by Thursday evening. The privately held company filed for Chapter 11 protection in January, its second trip through bankruptcy court in less than a decade.
"Many people have worked incredibly long and hard to keep this from happening, but now Hostess Brands has no other alternative than to begin the process of winding down and preparing for the sale of our iconic brands," CEO Gregory F. Rayburn said in a letter to employees posted on the company website.
Thousands of members of the Bakery, Confectionery, Tobacco Workers and Grain Millers International Union (BCTGM) went on strike last week.
Hostess has said that production at about a dozen of the company's 33 plants has been seriously affected by the strike. The company announced the closure of plants in Cincinnati, St. Louis, and Seattle earlier this week.
The Memphis Hostess plant employs over 250 people. Workers at the local plant have been participating in strike this week.
In September, 92 percent of BCTGM union members voted against the contract proposal offered by Hostess. Officials with the union say the contract proposal included an immediate eight percent cut in pay, and additional cuts that would add up to a 27 to 32 percent reduction in pay and benefits.
Union officials also say Hostess stopped making mandated contributions to the pension plan in July of 2011.
MORE: Hostess website announces closure
The company, founded in 1930, was fighting battles beyond labor costs. Competition is increasing in the snack space and Americans are increasingly conscious about healthy eating. Hostess also makes Dolly Madison, Drake's and Nature's Pride snacks.
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2013-2014. Yarnell Hill Recovery Group. All Rights Reserved
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Welcome to the Yarnell Hill Recovery Group website.
On June 28, 2013, a lightening strike ignited the Yarnell Hill Fire, which became the deadliest wildfire in Arizona history. The fire destroyed 8,400 acres, took the lives of 19 elite firefighters and destroyed 127 homes in the unincorporated communities of Yarnell and Peeples Valley. Most of the destruction occurred in Yarnell, which lost roughly a quarter of its homes.
The Yarnell Hill Recovery Group was formed by local volunteers to identify the unmet needs of residents and businesses in the Yarnell Hill Fire area, and to identify ways to meet those needs. It has been recognized by Yavapai County and the state of Arizona as the recovery group for the Yarnell Hill Fire.
The Fundraising Committee has established a goal $6 million to aid in the rebuilding of our communities. This includes rebuilding homes for the uninsured, and meeting unmet needs of the underinsured,
the Yarnell and Peeples Valley fire departments,
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Will you trust technologies enough to use them? According to our research, the answer is yes… as long as you can be tricked into thinking that the technology has a humanlike mind »
Researchers at the University of Sheffield and the University of Southern California have developed a DNA satnav tool that will allow people to discover their "geographic homeland" -- the place their DNA was formed 1,000 years ago »
Rideye is like a black box for your bicycle. When his friend was injured in an accident in 2012, Los Angeles-based mechanical engineer Cedric Bosch, 23, started the project to prove the causes of accidents by recording HD video with a 120-degree-lens camera »
Designer of eccentric, multi-hued LED-based systems Philips has announced its latest intelligent lighting solution to help you navigate around public spaces »
A team of ethologists and physicists has concluded that domestic dogs operate within a hierarchal social network, after strapping GPS vests to six Vizslas and analysing their playful antics »
At least two drivers drove onto Fairbanks International Airport's runway in Alaska after heeding their iPhones' map instructions »
A team of engineering students has demonstrated for the first time how hijackers can use GPS spoofing techniques to gain navigational control of a vessel »
Computer scientists tracking millions of geolocated tweets have found that users express happiness more frequently the further they travel from home, and the larger their regular radius of movement »
Darpa has created a very small chip containing a timing and inertial measurement unit, or TIMU, that's as thick as a couple human hairs »
Japanese technology firm Fujitsu has created a "next-generation" cane that may help the country's rapidly ageing population find their way home »
If you've experienced the frustration of a jammed GPS while driving, BAE Systems' new device will be good news »
The New York Police Department wants to combat prescription drug theft by getting pharmacies to fit some pill bottles with GPS trackers »
An alternative global positioning system run by China named Beidou has been made available to businesses after previously having been restricted to the Chinese military and government »
Robber crabs fitted with small GPS tracking devices have provided an insight into the creatures' migration behaviours »
A Swedish team of entrepreneurs has launched Memoto, a postage stamp-sized lifelogging device that captures your life in a series of photos and an associated app that organises them into searchable, shareable "moments" »
A GPS chip embedded in the wrapper will activate once opened, and a team from Nestlé promises to track the "lucky" winner down within 24 hours to hand them their £10,000 prize »
An MIT team has built a camera-free plane that can autonomously navigate its way through tight indoor spaces using only onboard sensors »
Public artist Andrew Shoben is building an interactive sculptural signpost which points to significant locations -- including Jimmy Saville's house, Jupiter and specific aeroplanes -- using a feed of GPS data »
The MoD has been trying to patent a satellite navigation signal that will allow people to use both GPS and the EU's Galileo system -- but apparently they didn't ask if everyone else was OK with that »
UK defence firm BAE Systems has come up with a positioning system that it says "could make GPS obsolete" »
Having played its fair share of Halo 4 multiplayer during the review phase, Wired.co.uk has amassed the following tips on weapons and loadouts for all those players looking to get ahead in life aboard the Infinity »
The new working environment is at once rec room and high street, coffee bar and potting shed »
Wired.co.uk reviews the Vodafone Smart 4 Turbo »


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Make it feel like home
Hang your fondest memories on every wall. Plant an indoor garden to show off your green fingers (or use artificial flowers to fake some). Whatever decoration you choose, let your personality lead the way. Because that's how the place you live in becomes the place you call home.
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Whether it's for menu plans, a welcome note or a festive toast, TOLSBY frame is a fun way to greet your guests and get the message across.See more frames
A few colourful umbrellas strung up above the table provide a shady roof against the sunshine as well as give a magical decorative effect.See more gazebos & parasols
A mixture of vases, bottles and candle holders combined with some fresh picked summer flowers give your table setting a bright and whimsical air.See more vases
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text:
About once a day, someone in the metro calls 911 to report a gas leak. Usually, the response is uneventful, but under the right circumstances, a simple leak can cause a devastating explosion.
"The door just blew open. I didn't do anything," Paula Hughes recalled.
If only there had been some kind of alarm, Smith might not had seen such a nightmare unfold.
"My clothes were on fire. The whole room was on fire," she remembered.
Bob Smith's world literally exploded around him.
"I remember being lifted off my feet and then a big orange ball engulfing me," he said.
It was a sudden flash that changed his life forever.
"Why was I spared and the other three died?" Smith asks.
News agencies often cover the aftermath of a natural gas or propane explosion, but the FOX 9 Investigators decided to test what it is like to be in one in order to test out a simple device that can help people escape danger.
On mobile? Watch the video here: http://bit.ly/138np0g
In Minnesota, at least 20 major gas explosions have ripped apart homes and businesses in the past decade. A Ramsey explosion was so powerful, it leveled a brick building like a house of cards and snuffed out three lives in an instant.
"I would not want anyone to go through what I went through," Smith told FOX 9.
Smith told FOX 9 News he survived in the basement, but he didn't escape unscathed.
"My back was fractured. My hands were third-degree burns," he said.
Smith told the FOX 9 Investigators he never smelled anything odd when he came inside.
"There was no odor," he said.
Natural gas has no smell on its own. The rotten egg odor is added as a precaution to alert people to leaks, but the Ramsey leak began outside and underground. The smell was filtered out in the soil before the gas entered the building. No one inside knew they were in danger until static electricity started one victim's hair on fire.
Paula Hughes did smell something moments before a propane explosion blew apart a resort in Duluth a few weeks ago, but it wasn't the rotten egg odor and she didn't know what to make of it.
"I'm lucky to be alive," she said. "It smelled like someone was actually cooking something."
These anecdotes are why the FOX 9 Investigators wanted to test whether a $40 device could detect what noses can't. So, an abandoned farm house outside Eagle Bend, Minn., became an experiment site.
Firefighters and engineers also used the opportunity to get a hands-on lesson on the dynamics of gas leaks and explosions. The test began by filling the home with propane, as if there was a bad connection on the back of the stove.
"We're going to add about two of these 20-plound cylinders," said Chris Brand.
St. Paul Fire Investigator Jamie Novak directed the blast, and the FOX 9 Investigators set up 20 cameras inside and outside the house. Sensors were also put in place to measure the heat and force of any explosion.
The leak also put the gas detector to the test. A hissing sound was the first clue that gas was coming into the house, but it only took a minute and a half for audible alarm and indicator light to warn that something is wrong. At the time, there was nowhere near enough gas inside to cause an explosion.
In a real-life scenario, an alarm is a sign that anyone inside should get out immediately. Once outside, use a cell phone to call 911 or go to a neighbor's house to call.
Safety experts warn against trying to find the gas leak yourself, and they say using a landline inside a house with a leak might provide the spark that sets off a disaster.
It's also important to maintain a safe distance, because even from a vantage point 300 feet away, the shockwave from the blast threw FOX 9 Investigator Jeff Baillon off his balance.
When the dust settled, everything but the kitchen sink was gone. The front door was thrown about 150 feet, and what was left of the mannequin standing near it was tossed even farther.
The sensors inside recorded pressure from the blast that is comparable to a 700 mph wind. The G-forces are the equivalent of dropping a 160-pound person The fireball hit a peak temperature of 2,500 degrees -- almost hot enough to melt steel.
The cameras caught what the blast looked like from inside before they were thrown into the yard. The debris flew father and faster than anyone expected, and that's why gas detectors can be critical. The alarms can be purchased at home improvement stores and various other retailers. Novak recommends placing gas detectors near gas appliances in your home.
One of the most common causes of gas explosions are uncapped lines. According to Jamie Novak, from the St. Paul Fire Department some unused gas lines are left open. This happens when a natural gas appliance is replaced (with electric) or moved. The gas line that leads to nothing can leak gas. Those steel or copper pipes must be properly plugged. Also another safeguard is to make sure there are shut off valves for the gas lines in the same room as gas appliances. Call a qualified gas fitter or contractor if you suspect you have open gas lines or to get shut off valves installed near gas appliances.
ANOTHER REMINDER: If you smell gas got out of the house immediately and call for help from outside of the residence.
The FOX 9 Investigators wish to extend special thanks to the following people and groups in the creation of this story: Special thanks for assistance:
Staples & Eagle Bend Fire Departments
Crane Engineering
Norman & Julie Krause (for donating house)
Minnesota Chapter of International Association of Arson Investigators
Jamie Novak, St. Paul Fire Department
Sensor Electronics Corporation
Fire Cam
Phone: (952) 944-9999
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Snow blamed for fatal crash
GILTNER, Neb. (AP) _ A Nebraska woman has died in a collision during a brief snow shower that fell in central Nebraska area ahead of a massive winter storm moving through the Midwest.
The Nebraska State Patrol says the crash happened just before 4:30 p.m. Wednesday on Interstate 80 near Giltner, killing 19-year-old Kristina Leigh Anne Allen, of Callaway.
Investigators say an eastbound sport utility vehicle went out of control, crossed the median and hit the westbound car driven by Allen. The 28-year-old driver of the SUV was not injured.
Investigating troopers say blowing snow and icy conditions were factors in the crash.
The patrol is urging motorists to use extreme caution as a large winter storm expected to bring more than a foot of snow to some areas descends on the state Thursday.
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Morwell Buildings
|Our Post Office at Morwell has had five different sites
|1. The first postal service was provided from the railway station soon after the arrival of the first train, 1st June, 1877. The official name for this post office was the Morwell Station Post Office. It was merely a branch of the Morwell Bridge Post office.
|Mr. W. H. Mitchell, the assistant at the Morwell Station in 1877 says that he was the first post-master for Morwell. Perhaps he was also, unofficially, the first station-master, though the official records accord this honour to Mr. J. Hayes. The second station-master was J. Hyens (1878) and the third J. Holland (1879). We can assume that since the post-mistress in 1880 was Mrs. Holland, that up till then, the mail was still handled at the station.
|2. The next base, 1880-1886 seems to have been an annex of C. O. Gilbert's store in Commercial Road. The post-mistresses in charge were: Mrs. Mary Holland in 1880, Miss M. Feely in 1881, Alice Neville from 1882 to 1884 and Miss Dean from 1884 to 1886.
|3. The next move was to the north-west corner of Tarwin and George Streets (where Fossick and Find store is now situated). 1886-1892. Post Mistresses were:
|1886:- Miss Dean
|1882 - 1884:- Alice Neville
|1887-1891:- Miss Murray
|4. In 1892, a magnificent new, double story place was built on the corner of Commercial Road and Tarwin Street, where the Commonwealth Bank now stands. For the next 60 years, this was the dominant building in Morwell, the heart of the township. Those in charge of the Post Office during this period were:
|1892-1902 Eliza Vigar
|1922-1926 Frank Rogerson
|1903-1905 Maria King
|1926-1936 George E. Hill
|1905-1907 Agnes Kane
|1936-1937 William J. Birch
|1907-1910 Mary Pick
|1937-1944 David Charles
|1910-1912 Martha McDonough
|1944-1949 Thomas J. Burley
|1912-1918 William Pierre Gaw
|1949-1952 Robert L. Larmour
|1919-1922 A. McLean
|1952-1955 John A. Hughes
|5. The present Post Office at the corner of Church Street and Princes Highway was built in 1955. The Postmasters here have been:
|1955-1967 John A. Hughes
|1967-1974 Herbert T. Christie
|1974-1979 Colin D. Paul


text:
Isn't statistics fun!
...But still way off C and Java.
Mainly Tech projects on Python and Electronic Design Automation.
Monday, January 28, 2013
Python doing something right
Posted by Paddy3118 at 6:50 pm
3 comments:
I think your experimental setup is biasing your results: the words "Python", "Ruby", "C" and "Java" are ambiguous. The words "Perl", "Javascript" and "tcl" are not. If I'm searching for something related to Javascript, adding "programming" to the query is redundant.ReplyDelete
Hmm - Joel is right. Change "programming" to "code" and see Javascript jump way up (though the rest of the trends seem to stay the same)ReplyDelete
As I said, "isn't stats fun" :-)ReplyDelete
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President Obama and First Lady Michelle shared a moment of silence at the White House, lighting 26 candles, one for each of the victims.
Residents of Newtown, Connecticut mourned privately.
Local churches held memorial services, and the names of the victims were read over a loud speaker.
And flags flew at half-staff.
President Obama paid tribute to the tragedy in his weekly radio address.
Local officials had announced there wouldn't be a major remembrance event.
The media was asked to keep away, out of respect for the victims' families.
U.S. Rep. Niki Tsongas said on Saturday that the thoughts and prayers of Massachusetts are with the Newtown families as the nation continues to come to grips with the tragedy.
Boston Mayor Thomas Menino lamented the killing of 20 children and six educators by a troubled man who then took his own life.
Menino says he is outraged the tragedy has failed to push political leaders in Washington, DC, to introduce 'common sense reform' to gun laws.
Menino says national elected officials should work behalf of the people they are supposed to serve and that the time to take the loopholes out of gun laws and automatic weapons out of neighborhoods has long since passed.
WHBQ-TV | Fox 13 485 S. Highland St.Memphis, TN 38111Main Station: (901) 320-1313Newsroom: (901) 320-1340


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The Eagles' defensive woes have come to light down the stretch, raising concerns for how long this team can last in the playoffs with such an unbalanced team. Injuries have hurt this defense, and the pass rush has slowed considerably from the start of the season.
Although the team has a fairly acceptable 11 sacks in their past six games, the overall pressure has leveled off a lot. Losing DE Brandon Graham to a season-ending injury hurt, as he was beginning to emerge after a bit of a slow start. Signing Bobby McCray appears to be a bit of a reach if the team really expects him to supply much more than a sporadic rush. Juqua Parker is a solid left end, but he's best as a run defender. And Trent Cole, as high as his motor runs, has worn down a bit lately. Cole could crank it up for the postseason, but he routinely sees extra blocking attention.
But the Eagles' hesitancy to blitz also has played into their lack of pressure. The Eagles clearly don't trust their corners in man defense other than Asante Samuel, and he's not effective as a press corner. CB Dimitri Patterson has struggled in this area and routinely has been picked on in recent games. Perhaps look for the Eagles to install more zone pressures for their playoff game, which might not leave their secondary quite as exposed.
Teams also have gone to quicker counts and shorter drops, getting the ball out faster in order to eliminate the pass rush. Because the Eagles often will play "off" coverage, it has been harder for them to react to the quick passing game. Defensive coordinator Sean McDermott, though, appears hesitant to employ too fancy a defensive scheme because he now is starting a pair of rookies right up the middle in MLB Jamar Chaney and FS Kurt Coleman.
The Eagles wanted to get to the point where QB Michael Vick and the offense didn't have to bail out the defense and win every game for them, especially when Vick has been banged up. So it appears the defense will have to find a solution to level off the makeup of this team, which has been too slanted toward the offense doing the heavy lifting, if the Eagles want to do damage in the postseason.


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DALLAS, June 25, 2014 /PRNewswire/ -- Alliance Data Systems Corporation (NYSE: ADS), a leading global provider of data-driven marketing and loyalty solutions, will host a conference call on July 17, 2014 at 8:30 a.m. ET to discuss the Company's second-quarter 2014 results. Hosting the call will be Ed Heffernan, president and chief executive officer; Charles Horn, chief financial officer; and Bryan Kennedy, executive vice president and president, Epsilon, an Alliance Data Company.
The conference call will be available via the Internet at www.alliancedata.com. Additionally, there will be several slides accompanying the webcast. Please go to the website at least 15 minutes prior to the call to register, download and install any necessary software. Please contact FTI Consulting by email: firstname.lastname@example.com with any questions.
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Alliance Data® (NYSE: ADS) and its combined businesses is a leading global provider of data-driven marketing and loyalty solutions serving large, consumer-based industries. The Company creates and deploys customized solutions, enhancing the critical customer marketing experience; the result is measurably changing consumer behavior while driving business growth and profitability for some of today's most recognizable brands. Alliance Data helps its clients create and increase customer loyalty through solutions that engage millions of customers each day across multiple touch points using traditional, digital, mobile and emerging technologies. An S&P 500 company headquartered in Dallas, Alliance Data and its three businesses employ approximately 12,000 associates at more than 80 locations worldwide. Alliance Data was named to FORTUNE magazine's 2014 list of World's Most Admired Companies.
Alliance Data consists of three businesses: Alliance Data Retail Services, a leading provider of marketing-driven credit solutions; Epsilon®, a leading provider of multichannel, data-driven technologies and marketing services; and LoyaltyOne®, which owns and operates the AIR MILES® Reward Program, Canada's premier coalition loyalty program. For more information about the company, visit our website, www.alliancedata.com, or follow us on Twitter via @AllianceData.
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EAST LANSING, Mich. (WLSN) - Mid-Michigan is expecting to see a dip in temperatures over the weekend, so what does that mean for gardners and their plants and flowers?
At MSU's Beal Botannical Gardens, they've planted some things, but are waiting on others until the threat of cold weather passes.
"If you've made your mistake and planted your tomatoes, peppers, or some of your beans have started to germinate, these kinds of plants are going to be most sensitive to the colder weather," said Frank Telewski, an MSU professor of plant biology.
So what does Garden Curator Telewski say you can use to help those plants stay a little bit warmer? "Most people have newspaper. Newspaper is a very good insulator. Styrofoam or paper cups.
"Basically, anything you have that's a good insulator that you can cover the plant with will be sufficient."
After a rough spring for farmers and gardeners last year, he hopes everything has a chance to grow this time around.
"If the temperature drops below 29, we could lose a lot of our fruit again and that would be devastating."
2820 East Saginaw Street, Lansing, MI 48912
Telephone: 517.372.8282
Fax: 517.372.1507
Email: firstname.lastname@example.com


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Supes pass resolution protecting SF Patrol Special Police Officers
Jane Warner, or "Officer Jane" as she's known throughout the Castro, had a rough Christmas Eve. It started when Warner, a San Francisco Patrol Special Police officer who was out walking the foot beat, was alerted that a fight had broken out at Trigger, a bar on Market Street. When she arrived, she says she encountered a drunk and belligerent man. "He got more excited and charged the doormen, he pushed me, I pushed him back, and I said, 'You're under arrest,'" Warner told the Guardian shortly after the incident occurred. "He started to walk away from me, I drew my baton, I hit him twice, and he turned around and he hit me and I went to block his punch and he broke my arm," at which point she fell to the ground in pain. "It cracked the bone right between the elbow and the shoulder," she said.
According to a police report, several San Francisco police officers arrived on the scene shortly after and arrested the man, James Crayton McCullough. But when they arrived at the police station and tried to get him out of the police car, according to the report, he wedged his body onto the floor of the vehicle and allegedly shouted at one of them, "I'm going to shoot you in the fucking head!" Later, he was transported to San Francisco General Hospital because he had a laceration on his head, where he allegedly threatened a nurse.
Before he was through that night, he'd amassed six felony charges and three misdemeanor charges, District Attorney spokesperson Brian Buckelew told us shortly after the incident. He somehow managed to make $250,000 bail. But he was issued orders to stay 150 yards away from Warner, as well as Castro bars Trigger and Badlands. McCullough also received an order to stay out of the entire Castro neighborhood -- a move Buckelew says is highly unusual.
The incident prompted Sup. Bevan Dufty to introduce a resolution to encourage San Francisco Police Chief George Gascon to consider imposing an increase in penalties for an assault on a Patrol Special Police Officer. This past Tuesday, at the Board of Supervisors meeting, that resolution was approved.
Since Warner was assaulted, other incidents have occurred in which Patrol Special Officers were placed in harm's way, according to a press release sent out yesterday by the organization.
San Francisco's Patrol Special Police, roughly 40 strong, is a private force dating back to the days of the Gold Rush. In a rare arrangement, they're authorized under the City Charter to patrol different neighborhoods, hired by private clients such as merchant associations, and they adhere to regulations set by the Police Commission. While they aren't sworn officers, they undergo a training process similar to that of SFPD officers and they make arrests. Warner describes the patrol specials' model as a form of "community policing" which she says emphasizes crime prevention.
When asked about Dufty's resolution in an interview with the Guardian last week, Gascon was somewhat resistant to the idea. He said he had a problem with private policing in general. "This is more of a private police model," he said. "Their uniforms are very similar to the San Francisco Police Department. So, quite frankly to the majority of the public, it is very hard to distinguish between one and the other."
"I understand where Supervisor Dufty's coming from," Gascon added. "These are people that are certainly out there providing public safety services and they sometimes become the target of people that, for whatever reason or another, they don't want to be subject to their authority. The problem that I have again is that it continues to blur the line of a very unusual process. … There's no question that in some places there are people who certainly are in favor of having patrol specials. This is not to take away from the quality of service that patrol special officers provide because I think some of them are very professional and they are very courteous and very effective in what they do. "
While it's a felony to assault a San Francisco Police Officer, there are no special charges in the penal code for an individual who commits an assault on a patrol special officer. Dufty's resolution asks the Police Commission and Gascon to provide Patrol Specials with "the same protections that San Francisco Police Department officers and a number of others who are protected under state code from being assaulted in the line of duty."
I don't believe this special private police force should get any special treatment... Mall cops?!?!?!?!
I disagree. All special police should have the same rights as SFPD. They are providing crime prevention through out our city of San Francisco. Mall cops? You must be retarded. Mall cops are not trained at the San Francisco Police Academy. And they do not uphold the law as Special Police. Your definition of a Mall Cop. They are not "Cops" at all. They are security guards. They observe and report to their local law enforcement agency. If anything. I would prefer every mall in the city of San Francisco to have SFSP. At least they have the training to make arrests and to deter crime.
Sounds to me that Officer Jane Warner should be charged with assault.
She states; "He started to walk away from me, I drew my baton, I hit him twice,"
Now if this was regular SFPD, that's what the Bay Guardian would be screaming.
GOD BLESS YOU and rest in peace Jane.
Jane you were a true public servant.
Despite the obstruction and hatred that you
experianced you kept on till the very end.
How many lives did you save? We will
never know but all of the Castro and
mission were safer because of the
thankless service you performed.
The only training patrol specials are required to have is teaser 832 powers of arrest class that can be taken at any community college...that is not the same as 5-7 months of police academy training...
Officer Warner went down protecting a Castro bar doormen and patrons (not even her own private and paying client!) who were being assaulted by an out-of-control attacker, when the man struck and broke her arm with his cell phone. There was no question of wrongful policing action here, or a complaint could have been filed. None was. And the Bay Guardian certainly does not stand for unthinking left or wrong-sided reporting that supports a position unfounded in fact, as one writer above suggests.
The Chief hesitates to support a unanimous Board Resolution that allows more serious charges to be filed against those who attack police officers from our historical, 162 year- old neighborhood Patrol Specials, yet these officers report to the Chief's own captains daily before their private patrols, the Chief sets their annual continuing education training standards, the Chief's own department vets officer applicants to begin with, and the Chief's own Police Commission helps regulate them?
And metermaids and dog catchers are so protected in San Francisco, but our valuable Patrol Special Police do not deserve the same? Does that make sense?
Police Chief Gascon -- whose media story has been that he promotes community and modern policing modalities -- is apparently not so modern since he expresses reservations about the national trend of enhanced use of private police. Curiously, in Mesa, Arizona where he was Chief before coming here, he used private security in cases of emergency, who were called up and worked with his public police officers. Was his experience there so bad? See, http://phoenix.gov/fire/20213a.pdf
If so, he needs to consider the facts of how our San Francisco Patrol Special Police differ -- police who are no 'fly by nights' or ill-trained security guards. First, he should answer their invitation extended last August to sit down with officers and clients to learn what his force actually does, which is to prevent small incidents from becoming big and expensive crimes that require his SFPD officers to be called in. He should learn how the force works historically and effectively side-by-side with his SFPD foot patrol officers, backing and freeing them up for serious law enforcement.
Second, he should consider his shrinking police force (78 officer will retire and not be replaced this year) and budget deficits, and how the effective allocation of scare taxpayer dollars might best be put into high level law enforcement, then encourage private businesses and residents to step up to help the city and the Chief out, by hiring more of these non-civil-service Patrol Specials to prevent crime to begin with and do the community policing the Chief stands for -- at far less cost and more effectively than his highly paid SFPD officers ever can.
He should consider that being market driven, these private police are motivated to listen to, be responsive to, and be effective regarding their clients, unlike his own officers who as civil servants know that their salary is secure and that they can seldom be dismissed but for the most heinous of behaviors. I know, because as a former State attorney for six years, I tried mostly in vain to dismiss incompetent State employees, and can hardly believe things are better in the City bureaucracy.
Finally, the Chief should carefully consider what clients who hire Patrol Specials value -- and the Chief apparently has heard some of it. Many hundreds of Patrol Specials clients across the city -- from large to small businesses, from City departments to Residential Associations, from the festivals like the huge Castro Street Festival to merchant associations and more -- find not just 'some', but the grand majority of these police to be professional, responsive, loyal, present, effective, and more responsive to safety concerns than the SFPD can be.
They simply make our neighborhoods a safer place to live and work -- at no cost to taxpayers. See, http://www.sfspecialneighborhoodpolicing.org/articles/PS%20-%20Report.on...
What further logic does the Chief require?
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The trial for one of the Berkshire County triple slaying suspects will begin Monday.
Jury selection was completed today in Hampden Superior Court for Adam Lee Hall.
Hall, David Chalue and Caius Veiovis allegedly kidnapped three men in Pittsfield in 2011 and then killed them.
The trial is expected to take up to six weeks. Hall is the first to be tried.
The trial is being held in Hampden Superior Court in Springfield because of the publicity the case has gotten in Berkshire County.
Copyright 2014 WSHM (Meredith Corporation). All rights reserved.


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From personalized Father's Day gifts to a chance to win $500 worth of note paper or office supplies, Laura Thornquist shares today's "Insider Savings" tips.
Father's Day is coming up on June 17, so you have plenty of time to order something special for dad.
If you like to play an aggressive game of war with dad, check out these personalized playing cards. You can download photos or even have his initials put on the back of these cards for only $5.
You will have to pay for shipping and handling but you are still saving almost $15 on the cards. Just use the promo code: PLAYINGCARDS3 for the discount.
And, if you don't want to make the cards, there are a lot of other options like travel or coffee mugs, T-shirts, coasters and a lot more. Get 50 percent off the gift by using the code: DAD2012 by June 5.
If you are planning a wedding or graduation party, here is a great giveaway.
123Print is giving one lucky viewer $500 worth of office and paper items for free. 123Print provides everything from address labels to business cards to custom post cards and save the date magnets. You can also get everything you need for an upcoming wedding, graduation, Christmas, Mother's Day cards and a lot more.
And with $500 to spend, you can get everything you need for any event. I will have all the details on how you can enter to win on my website, mydfwmommy.com.
I also have two free cards to tell you about today. Treat.com is giving new customers a free Father's Day card when you use the code: FREETREAT. You can get it shipped free to you or pay 44 cents to ship to someone else.
Snapfish is also offering a free greeting card with the coupon code: ONEFREECARD. You will have to pay shipping on this one. This offer expires May 31. It's a great time to stock up on cards.