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Home > Sport > Badminton
Saturday February 22, 2014 MYT 6:23:00 PM
Saturday February 22, 2014 MYT 6:25:35 PM
by mervin menon
Thailand's Busanan Ongbumrungpan, who beat Malaysian S. Kisona in the quarter-finals on Friday, was beaten by Akane Yamaguchi of Japan, 16-21, 21-8, 21-14, in the semi-finals of the Asian Junior Championships.
PETALING JAYA: It's only February and so far it's not been a good year for the junior shuttlers from South-East Asia.
Not one of them made it to the finals of the team or individual events at the ongoing Asian Junior Championships in Taiwan.
There were three shuttlers from the region in Saturday's semi-finals, but all of them fell short and lost out to stronger opponents from China, Japan and South Korea.
Singaporean girls' singles shuttler Liang Xiaoyu was the first casualty when she lost to Chen Yufei of China in straight games, 21-10, 21-14.
Next to fall was Indonesian mixed doubles pair Muhammad Rian Ardianto-Zakia Ulfa. They bowed out 21-17, 15-21, 21-5 to Kim Jung-ho-Kong Hee-yong of South Korea.
Thailand's Busanan Ongbumrungpan was the last one to bite the dust when she lost to Akane Yamaguchi of Japan, 16-21, 21-8, 21-14 in 54 minutes in the girls' singles. Busanan had beaten S. Kisona of Malaysia in the quarter-finals on Friday.
It looks like China's domination of the sport continues as they stormed into all the five finals. They are already guaranteed of at least one title as it is an all-China final in the girls' doubles event.
Tags / Keywords:
badminton, Asian Junior Championships, Liang Xiaoyu, Busanan Ongbumrungpan, Muhammad Rian Ardianto, Zakia Ulfa
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Tuesday, May 27
Power Rankings: Bantamweight
Updated: May 28, 2014, 6:02 PM ETESPN.com
Tuesday, May 27
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subset: commoncrawl


text:
Universal Credit scheme suffers from 'poor governance'
– Amyas Morse, head of National Audit Office
The department's plans for Universal Credit were driven by an ambitious timescale, and this led to the adoption of a systems development approach new to the department.
The relatively high risk trajectory was not, however, matched by an appropriate management approach. Instead, the programme suffered from weak management, ineffective control and poor governance.
Universal Credit could well go on to achieve considerable benefits if the department learns from these early setbacks and puts realistic plans and strong discipline in place for its future roll-out.


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Brit & Alex - Let It Go
Artist: Brit & Alex
Producer: Theron "Neff U" Feemster
Album: Step Up 2: The Streets Soundtrack
Avg Rating: 3.2 ( 20 total votes )
It has taken six long years to arrive, but the time has come for British female duo Brit & Alex to make their mark on America. The identical twins, whose debut album will be produced in full by Dallas Austin (TLC, Janet) and Tricky Stewart (Rihanna, The-Dream), recently placed their first single, Let It Go, on the loaded soundtrack to Step Up 2: The Streets. The song is produced by Neff U and is "the story of a girl on the outside looking in, wondering 'where do I go from here?'" according to Brittany. While their sound is primarily pop, the ladies have a distinct urban edge courtesy of their fitting production. Never have a frog's "ribbits" sounded so cool.
Listen to More: Brit & Alex , Club
Written by DJ Z on 02/4/08
This is the first song featured on DJBooth from this artist. If you would like to hear more, be sure to rate and comment!
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text: Association of Tax Professionals of Tax Professionals NationalNational Association National Conference & Expo 2010 NATP 2010 National Conference & Expo Austin , TX July 19-22 • Hilton Austin KEYNOTE SPEAKERS to include DAVID WILLIAMS, IRS Executive overseeing the tax preparer registration process and KAREN HAWKINS, IRS Director of the Office of Professional Responsibility AND 33 CPE CREDITS to boot! Phone: 800.558.3402, ext. 3 Fax: 800.747.0001 Web: www.natptax.com 1 NATP 2010 National Conference & Expo Schedule of Events Austin,TX NATP's National Conference schedule has changed based on your feedback. The Expo Hall is now open on Tuesday and Wednesday of the Conference. Please see the overall schedule. 9:00 a.m. – 10:30 a.m. Chapter Presidents' Meeting – Salon DE Sunday, July 18 10:30 a.m. – 11:00 a.m. Break – For Chapter Presidents, Duly Authorized Chapter Delegates, & National Board Members 11:00 a.m. – 12:30 p.m. Chapter Presidents or Duly Authorized Chapter Delegate & National Board Members – Salon DE 1:30 p.m. – 5:00 p.m. Chapter Leadership Session – Salon DE NATP Annual Meeting, National Awards, and Keynote Speaker – Salon CDE 8:00 a.m. – 9:40 a.m. Karen Hawkins, Director, IRS Office of Professional Responsibility Education: General Session: Current Developments – Salon CDE 9:50 a.m. – 11:30 a.m. Tom O'Saben, EA, CFP® & Steve O'Rourke, EA – INT/UPD, E, F Room Salon A Salon B Salon C Salon DE Salon F Salon G Advising Small Non- Nuts & Bolts of Debt Cancellation Employee Business Purchase of a Form 1041 & profit Organizations Schedule D Income & Expenses – the Business Trusts 1:00 p.m. – Monday, July 19 Exclusions Audit Pitfalls 2:40 p.m. Zimbler Keane Ihm Scioli Meredith O'Saben INT E,F BAS E,F INT E,F INT E,F INT E,F BAS E,F Charitable Nuts & Bolts of Passive Activities Depreciation Are You Smarter From Form 2848 2:55 p.m. – Contributions Form 1040NR Than – Ethics? to Appeals 4:35 p.m. Zimbler Keane Gray O'Rourke Dangar O'Planick BAS/INT E,F BAS E,F INT/ADV E,F INT E,F BAS E INT E The Remote Tax Retirement Plan Can I Say That? Kiddie Tax Office Comparisons Understanding 4:45 p.m. – §7216 5:35 p.m. Nokleby O'Saben Garvin O'Rourke BAS INT E,F BAS E INT E,F 5:45 p.m. – 7:30 p.m. Charity Auction Sponsored by Board of Directors – Room 400/402 8 CPE Room Salon A Salon B Salon C Salon DE Salon F Salon G 7:00 a.m. – 4:00 p.m. Expo Hall open – Salon HJK The Unique Retirement Plans What's New at Can I Say That? How to Pass Business of Family for Ministers Social Security Understanding an Exam 7:00 a.m. – Child Care §7216 7:50 a.m. Nokleby Worth Liptz Garvin O'Rourke BAS E,F INT E,F BAS/UPD E,F BAS E BAS Correcting & Corporate Home Sweet Home IRS Notices - How Offers in Com- Charitable Amending Form Dissolutions to Resolve Them promise – Why Contributions 8:00 a.m. – 1040 or Why Not? 9:40 a.m. Tuesday, July 20 Gillette Keane Gray Scioli Brooks Zimbler INT/ADV E,F INT E,F INT E,F INT E INT E BAS/INT E,F 2010:The Year of the Bankruptcy – Entity ConversionsEmployee Business The Art of Activities Not Roth Taxes Before, Expenses – the Representation Engaged in for 10:20 a.m. – During, & After Audit Pitfalls Profit 12:00 p.m. Gillette Ihm Whitlock Scioli Brooks Dangar INT/ADV E,F INT E,F INT/ADV E,F INT E,F INT E INT/ADV E,F Education: General Session: IRS Updates – Salon CDE BAS/UPD E, F 1:30 p.m. – 1:30 p.m. – 3:10 p.m. – Keynote Speaker - David Williams, Director, IRS Electronic Tax Administration & Refundable Credits 3:20 p.m. 3:10 p.m. – 3:20 p.m. Nominations Announcement Breaking into Is My Inheritance Net Operating E's Have It 4:00 p.m. – Bookkeeping Taxable? Losses 4:50 p.m. Nokleby Garvin O'Saben IRS BAS BAS E,F INT E,F BAS E,F 6:00 p.m. – Chapter Showcase – Salon FG 9:00 p.m. 8 CPE National Association of Tax Professionals National Conference & Expo 2010 Room Salon A Salon B Salon C Salon DE Salon F Salon G 7:00 a.m. – 4:00 p.m. Expo Hall open – Salon HJK Breaking into Is My Inheritance What's New at E's Have It Kiddie Tax 7:00 a.m. – Bookkeeping Taxable? Social Security 7:50 a.m. Nokleby Garvin Liptz IRS O'Rourke BAS BAS E,F BAS/UPD E,F BAS E,F INT E,F 2010: The Year of Taxation of Death of a Debt Cancellation Installment the Roth Ministers Business Partner Income & Agreements & 8:00 a.m. – Exclusions Abating Penalties 9:40 a.m. Gillette Worth Whitlock Ihm Brooks Essential Wednesday, July 21 INT/ADV E,F INT E,F INT/ADV E,F INT E,F INT E Taxation From Form 2848 to Sale of a Reasonable IRS Notices - How Offers in Com- Bixby Appeals Business Compensation to Resolve Them promise – Why BAS E,F 10:20 a.m. – or Why Not? 12:00 p.m. O'Planick Meredith Whitlock Scioli Brooks INT E INT E,F BAS/INT E,F INT E INT E A to Z Guide to Forms 1099 From Nuts & Bolts of Home Sweet Home Foreclosure, Employee or Financial Planning A to SA Schedule D Short Sale, or Independent 1:30 p.m. – Deed-in-Lieu Contractor? 3:10 p.m. Gillette Zimbler Keane Gray Ihm O'Planick BAS/INT E,F BAS E,F BAS E,F INT E,F INT E,F BAS E,F The Unique Business Tip Reporting Net Operating E-World Retirement Plans 3:50 p.m. – of Family Child Care Outside the Box Losses for Ministers 4:40 p.m. Nokleby Garvin O'Saben O'Planick Worth BAS E,F BAS E,F INT E,F BAS INT E,F 5:00 p.m. – Becoming a Candidate for the National Board of Directors Q&A – Salon A 6:00 p.m. 8 CPE Room Salon A Salon B Salon C Salon DE Salon F Salon G The Remote Tax Tip Reporting Retirement Plan E-World How to Pass an 7:00 a.m. – Office Outside the Box Comparisons Exam 7:50 a.m. Nokleby Garvin O'Saben O'Planick O'Rourke BAS BAS E,F INT E,F BAS BAS A to Z Guide to Foreclosure, Purchase of a Death of a Installment Financial Planning Short Sale, or Business Business Partner Agreements & 8:00 a.m. – Deed-in-Lieu Abating Penalties 9:40 a.m. Gillette Ihm Meredith Whitlock Brooks Essential BAS/INT E,F INT E,F INT E,F INT/ADV E,F INT E Tax Forms Thursday, July 22 Correcting & Advising Small Sale of a Entity Nuts & Bolts of Bixby Amending Form Nonprofit Business Conversions Form 1040NR BAS E,F 9:55 a.m. – 1040 Organizations 11:35 a.m. Gillette Zimbler Meredith Whitlock Keane INT/ADV E.F INT E,F INT E,F INT/ADV E,F BAS E,F Employee or Bankruptcy – Depreciation Taxation of The Art of Are You Independent Taxes Before, Ministers Representation Smarter Than – 1:00 p.m. – Contractor? During, & After Ethics? 2:40 p.m. O'Planick Ihm O'Rourke Worth Brooks Dangar BAS E,F INT E,F INT E,F INT E,F INT E BAS E Corporate Forms 1099 From Reasonable Passive Activities Form 1041 & Activities Not Dissolutions A to SA Compensation Trusts Engaged in for 2:55 p.m. – Profit 4:35 p.m. Keane Zimbler Whitlock Gray O'Saben Dangar INT E,F BAS E,F BAS/INT E,F INT/ADV E,F BAS E,F INT/ADV E,F 6:00 p.m. – 9:00 p.m. Annual Banquet Gala Event – Denim & Diamonds Reception & Banquet – Salon FGH 9 CPE The on-site Conference Program will list any program changes. Course Level: BAS-Basic INT-Intermediate ADV-Advanced UPD-Update Tentative CPE/CE Acceptance: (2 CPE for each 100-minute session) E = Enrolled Agents F = Certified Financial Planners Certified Public Accountant - All sessions tentatively accepted by the National Association of State Boards of Accountancy. See pages 18 & 19 for more details on course levels and qualifying credits. Phone: 800.558.3402, ext. 3 Fax: 800.747.0001 Web: www.natptax.com 3 Chapter Presidents' Meeting newer concepts that have brought responding to your requests for Sunday, July 18 – Salon DE them success over the past year. Chapter leadership issues. Come and 9:00 a.m. – 10:30 a.m. Paul Cinquemani, Jean Anderson, see why it continues to be so popular and Steve Schultz will host the with attendees year after year! This year's meeting is specifically event and the entire NATP Board for Chapter Presidents to discuss of Directors will be present as Expo Hall issues and exchange ideas. well. If you're a Chapter officer, Tuesday, July 20 and board member, committee chair, Wednesday, July 21 – Salon HJK Chapter Presidents' and or a "wannabe," this affair will be 7:00 a.m. – 4:00 p.m. National Board of Directors' a Conference highlight for you. It's Meeting jammed with formal and informal We have lined up a wonderfully Sunday, July 18 – Salon DE information as well as "how to" varied list of exhibitors for this 11:00 a.m. – 12:30 p.m. knowledge for you to take back to year's event. These vendors are your Chapter at home and put to ready to share the latest must-have Attendees to include Chapter Presidents use right away. products and services. Bring lots of or Duly Authorized Chapter Delegate, business cards with you to drop in and National Board Members. Here are some of the highlights the drawings for a chance to win The Chapter Presidents' and included in the session: great prizes! National Board of Directors' Meeting will be an open meeting • kick-off presentation on A While you're in the Expo Hall, and discussion. A Bylaws Business leadership issues by a nationally stop by the NATP booth to meet Meeting will also be held to vote on renowned speaker. some of the staff members, find two proposed bylaw amendments. • The unveiling of where Chapter general information, receive The instructions for appointing a resources are easily found on research assistance, and purchase duly authorized Chapter delegate NATP's new website as well as a NATP logo items. For the most will be a part of the proposed by- review of what's available to make up-to-date list of vendors, go to law information packet sent your life easier. the National Conference page at to Chapter Presidents on or • Round-table discussions for begin- www.natptax.com. before June 18. ners as well as more experienced leaders on topics of importance and Lunch relevance so you can brainstorm Lunch will be included on Tuesday NATP Chapter Leadership and exchange ideas. and Wednesday in the Expo Hall Session for full Conference registrants and Sunday, July 18 – Salon DE Whether you're a veteran Chapter spouse/guests. 1:30 p.m. – 5:00 p.m. leader or this is your first year as a volunteer, this session is for you! NATP Annual Meeting, This is THE training event of the You'll come away knowing that, year for Chapter leaders and those National Awards, and whatever your position or assign- Keynote Speaker interested in becoming Chapter ment in your Chapter, there is no leaders. NATP specially prepares Monday, July 19 – Salon CDE need for you to have to "reinvent the 8:00 a.m. – 9:40 a.m. this session in advance to provide wheel." You'll discover new ideas, both new and experienced lead- get answers to your questions, and ers the knowledge, tools, and Experience the excitement that receive valuable training on how to comes with the official start of the confidence they need to succeed. be a more effective Chapter leader. Some of our most experienced and 2010 National Conference at the Leaders rave about this session Opening Assembly. This session creative Chapter leaders partici- year after year. That's because it's pate in sharing their ideas and the begins with our Annual Meeting, designed with you in mind by followed by recognition of award National Association of Tax Professionals National Conference & Expo 2010 recipients, and concluding with Denim & Diamonds In accordance with the Americans our Keynote Speaker, Karen Reception and Banquet With Disabilities Act (ADA), please Hawkins, Director, IRS Office of Thursday, July 22 – Salon FGH indicate any special accommoda- Professional Responsibility. 6:00 p.m. – 9:00 p.m. tions you may need when making your hotel reservations. Charity Auction There is no better way to conclude Monday, July 19 – Room 400/402 Conference in Texas than with a Texas Chapter Hosted Events 5:45 p.m. – 7:30 p.m. Denim & Diamonds Reception and The Texas Chapter members are Banquet. Feel free to wear your thrilled to have this year's Confer- Come bid on the many valuable favorite blue jeans and cowboy ence in their home state. They are items included in this year's NATP boots, your finest evening wear, looking forward to showing you Board of Directors' Charity Auction. or a combination of the two! This first-hand what Texas hospitality All proceeds benefit a deserving event includes a cash bar reception is all about. Stay tuned for more in- Austin-area organization. followed by award recognition, formation on some great events this dinner, and entertainment. Full group is working on to make your Chapter Showcase Conference and spouse/guest reg- Conference experience even better! Tuesday, July 20 – Salon FG istrations include admission to this 6:00 p.m. – 9:00 p.m. special event. Come see the Chapter displays, Accommodations participate in the many drawings, Our host hotel, the Hilton Austin, and socialize at this one-of-a-kind is offering Conference attendees a showcase. Complimentary hors reduced sleeping room rate of $159 d'oeuvres will be served and a cash for single or double occupancy. To bar will be available. All Confer- make a sleeping room reservation, ence attendees are encouraged to please call the hotel at 512.482.8000 attend this event. or register online at www.natptax.com clicking on the link found on the Becoming a Candidate for Conference web page. the National Board of Directors Q & A There are a limited number of rooms Wednesday, July 21 – Salon A available for NATP attendees. The 5:00 p.m. – 6:00 p.m. group rate expires June 17, 2010, or when the room block sells out, The National Board of Directors will whichever comes first. Reserva- be hosting a Question & Answer ses- tions made after this date will be sion on "Becoming a Candidate for the accepted based on availability and National Board of Directors." If you subject to hotel-set rates. have ever considered running for the National Board, this Q & A session The Hilton Austin will need a credit will be perfect for you. The National card to process your reservation. Board members will be available to Based on availability, reservations answer any questions you may have will be honored at the group rate regarding this process and the duties for up to three days before and after of a National Board member. the Conference dates. Phone: 800.558.3402, ext. 3 Fax: 800.747.0001 Web: www.natptax.com 5 2010: THE YEAR OF ACTIVITIES NOT ENGAGED ARE YOU SMARTER THAN – THE ROTH IN FOR PROFIT ETHICS? Level: Intermediate/Advanced Level: Intermediate/Advanced Level: Basic Presented by Delmar Gillette, MA Presented by Greg Dangar, EA, ATP, Presented by Greg Dangar, EA, ATP, ATA, IAR ATA, IAR The year 2010 promises to bring a wave of taxpayers seeking to A number of taxpayers who have This is a lively new twist on an old convert their traditional IRAs to significant income from other topic – ethics. We will have a game Roth IRAs. As tax professionals we sources reduce their taxable income style format as we dive into Ethics need to filter out all of the hype. Is by reporting losses from activities and discuss the implications of converting from a traditional IRA that may or may not be engaged in for actions we take in our practices. to a Roth IRA the right move for profit. It is up to the IRS examiners This class will have thought pro- everyone? We don't know and can't to make a factual determination voking questions on issues that we advise our clients until we under- whether an activity is engaged in encounter day in and day out. stand what questions to ask. Before for profit. This includes Schedules C, Prepare to have a smile on your face. your clients make a move with their E, and F. Taxpayers bear the burden IRAs, they'll want to talk to a tax of proving that they engaged in the THE ART OF professional who understands the activity with an actual and honest REPRESENTATION modified tax law. Walk away from objective of realizing a profit. You Level: Intermediate this session with strategies that will will not want to miss this class as Presented by LG Brooks, EA help you determine when and if a it will cover the techniques that conversion is appropriate for them. examiners use during an audit. Representation of taxpayers before the IRS encompasses representing A TO Z GUIDE TO ADVISING SMALL NONPROFIT taxpayers before all divisions of FINANCIAL PLANNING ORGANIZATIONS the IRS to include the Examina- Level: Basic/Intermediate Level: Intermediate tion, Collection, Appeals, and Chief Presented by Delmar Gillette, MA Presented by Larry Zimbler, MST, EA Counsel Divisions of the IRS. This presentation is designed to highlight This is an encore presentation of an Identify issues unique to small local and delineate the various facets of A to Z Guide to Financial Planning. organizations created as not-for- representing taxpayers before the The presentation time is longer profit, including charities, churches, IRS while adhering to all profes- and the course is modified to better and social clubs. This session will sional, legal, and ethical standards, cover the material. The field of finan- cover organizational, operational, and will include specific language cial planning has a hodgepodge of and accounting considerations, and excerpts from Circular 230 with legal, tax, insurance, and investment including securing and maintaining respect to representation. terms unique to its industry. This tax exempt status. Special situations session will not teach you how to like receiving cash and noncash BANKRUPTCY – become a financial planner, but it contributions, gaming activities, TAXES BEFORE, DURING, will help you better understand the self-dealing, and UBTI will be AND AFTER jargon used in the industry. As a reviewed as well. Level: Intermediate result, you'll be better prepared to Presented by Lisa Ihm, EA assist your clients, not only during tax season, but throughout the year Bankruptcy filings are skyrocket- and for years to come. ing as debtors deal with the current economic downturn. In order to properly complete a bankrupt National Association of Tax Professionals National Conference & Expo 2010 taxpayer's individual tax returns, days, your client would call and sales. We will look at and compare you must understand what happens say, "I'm buying a car…send my tax the two paths and work through within the bankruptcy. Learn how return to my banker" and it was the scenarios. a bankruptcy works, which assets no problem. The new rules and the debtor will keep and which restrictions of §7216 create every- CORRECTING AND he'll have to give up, the effect of a day problems by complicating our AMENDING FORM 1040 bankruptcy on future 1040 returns, ability to use and/or disclose tax Level: Intermediate/Advanced when bankrupt taxpayers can return information. Section 7216 Presented by Delmar Gillette, MA exclude debt cancellation income, affects how we maintain close and what tax attributes come out of contact with our clients and Did you know the Internal Revenue the bankruptcy. Additionally, this accommodate their needs. We need Code does not expressly authorize session will cover what to do if the to have a thorough understanding the allowance of amended tax bankruptcy estate didn't file a tax of the new rules to avoid criminal returns? Amended tax returns have return, how to determine the basis and civil penalties. This session historically been recognized by the of property that is exempt or aban- will explain when you need to get IRS only under its Administrative doned by the bankruptcy trustee, a client's consent and when you Authority as provided under the why property is foreclosed after the don't. It will include templates powers of the Internal Revenue bankruptcy instead of sold during of the mandatory language in the Code. This session will cover it, whether a bankruptcy will elimi- consent forms that you can use in statutes of limitation for an amended nate the tax liability created by a your office. Is your firm compliant? return, reasons to amend or not foreclosure, and how to advise your to amend open tax years, how to client about the tax consequences CHARITABLE CONTRIBUTIONS reduce the need to amend returns, of foreclosure and bankruptcy. Level: Basic/Intermediate taxpayers' and tax preparers' Presented by Larry Zimbler, MST, EA responsibilities, effective prepara- BREAKING INTO tion of an amended return, and many BOOKKEEPING This session explores the issues sur- other related topics. A solid under- Level: Basic rounding charitable contributions, standing of the tax law as it pertains Presented by Kelly Nokleby, EA especially the special rules for cash to individual tax returns is essential. and noncash contributions after Are you looking for ways to changes made by the Pension Protec- CURRENT DEVELOPMENTS increase revenues during the off- tion Act of 2006. Special situations Level: Intermediate/Update season? Maybe you are looking involving donation of automobiles, Presented by Steve O'Rourke, EA & for ways to increase productivity and "out of pocket" costs will be Tom O'Saben, EA, CFP® during tax season. Providing book- reviewed. Also considered will be keeping services to existing clients deduction limitations and carry- Major tax law changes are occur- can do both. During this session, overs, appraisal requirements, and ring constantly and new legislation participants will explore ways to special situations such as historic is continuously proposed. This provide bookkeeping services to and conservation easements. insightful session will provide a clients and how this will increase thorough analysis on various tax productivity during tax season. CORPORATE bills passed throughout the year as DISSOLUTIONS well as the impact on the tax prac- CAN I SAY THAT? Level: Intermediate titioner community. We will also UNDERSTANDING §7216 Presented by Kathryn Keane, EA, ABA review changes on the 2009 return Level: Basic that will apply to 2010 and discuss Presented by Melinda Garvin, EA Each day another business closes. the details of the estate tax for 2010 Do right by your clients by assisting and beyond. In the old days, we could introduce them in closing their corporation the our client to someone as "this is right way. This session will focus Sue Jones, a tax client of mine" on the universal issues between and it was no problem. In the old stock sale and the usual asset Phone: 800.558.3402, ext. 3 Fax: 800.747.0001 Web: www.natptax.com 7 DEATH OF A BUSINESS which of your clients could reap big at the IRS, including e-services, PARTNER benefits from this new provision. IRS.gov, and e-file. Get the tools and Level: Intermediate/Advanced Worksheets will assure you use the information you need to grow your Presented by Beanna Whitlock, EA, CSA exclusions in the proper order, help electronic interactions with the you calculate client insolvency, and IRS, and provide improved services Logically, a partner's death has a make the allocation of basis reduc- for your clients. significant impact on his or her tions simple and quick to perform. partnership from both a business EMPLOYEE BUSINESS and a tax aspect. An election under DEPRECIATION EXPENSES – THE AUDIT §754 can provide advantages to Level: Intermediate PITFALLS partners by blending provisions Presented by Steve O'Rourke, EA Level: Intermediate to equalize the inside and outside Presented by Susan Scioli, EA interests of the deceased. Discover What's new in depreciation for the advantages and disadvantages of 2009 and 2010? This session will Employee business expenses are a §754 election, how it is to be made, cover changes pertinent to both commonly audited by the IRS and and what to avoid. You will learn years. Will bonus depreciation be this class will discuss the various how to allocate §754 depreciation to extended beyond 2009? Are there rules and recordkeeping require- the remaining partners and how to any new developments with the ments. We will explain how to adjust the capital accounts. Termi- §179 expense deduction? If your handle clients with less than stellar nating a partnership after the death client has ever claimed incorrect records of their employee expenses. of a partner will also be covered. depreciation, Form 3115 is an excel- We'll also discuss how to present lent tool to correct any depreciation and successfully argue the expenses DEBT CANCELLATION errors. This session will also review during an audit. INCOME AND EXCLUSIONS the depreciation recapture and Level: Intermediate unrecapture consequences when EMPLOYEE OR INDEPENDENT Presented by Lisa Ihm, EA business assets are sold. CONTRACTOR? Level: Basic There are several ways to avoid E-WORLD Presented by Helen O'Planick, EA paying tax on cancelled debt, but Level: Basic are you using all the exclusions Presented by Helen O'Planick, EA We will work with the 17 questions correctly to get the best overall that the IRS uses to determine benefit for your client? And after the Walk into the electronic world as between employee and independent income is excluded, the important we explore everything from e-mail to contractor and we will look at the task of reducing tax attributes is e-filing to e-services. Learn how to pitfalls of each decision. We will often overlooked or performed in- work in a paperless environment. We also learn tax implications of each correctly. Explore the controversies will also answer the burning ques- determination and what to do if surrounding the definition of a prin- tions of what exactly is Twitter™ you need to appeal. cipal residence and whether basis in and Facebook™ and if you should use the residence must be reduced. Find these avenues for your client base. ENTITY CONVERSIONS out what debts are often overlooked Level: Intermediate/Advanced when calculating insolvency. Learn E'S HAVE IT Presented by Beanna Whitlock, EA, CSA to use the Qualified Business Real Level: Basic Property Debt Exclusion to avoid Presented by the IRS It is common for business owners self-employment tax on a business to decide that they must change foreclosure. Explore the deferral of Learn how to make the most of their form of conducting business. debt cancellation from Reacquisi- your electronic interactions with The legal process and paperwork tion of Business Debt and determine the IRS. Hear the latest on e-changes for implementing such changes National Association of Tax Professionals National Conference & Expo 2010 usually entail an involvement by will include Form 1040, income, assist their heirs with the proper the business owners and their adjustments to AGI, Schedule A, handling of inherited funds. With legal advisors; however, business tax credits, and tax computation. the concerns of an entire generation owners must also consider the tax We will use a case scenario and in mind, trust tax preparation and consequences of the change. These complete actual forms. This session advice represents a huge potential consequences change depending is an excellent primer if you plan growth area for practitioners. The upon the federal income tax law to take the tax return preparer reg- goal of this session is to cut through status of the business before and istration competency exam. Bring the confusion and make trust after the change. This session will some pencils and a calculator! preparation and advice clearer for establish the rules for changing you to share with your clients who business classification and focus on FORECLOSURE, SHORT are interested in establishing trusts. the LLC and its flexibility of chang- SALE, OR DEED-IN-LIEU Two comprehensive examples will ing federal tax classification using Level: Intermediate also be provided to clarify concepts Form 8832. Discover the challenges Presented by Lisa Ihm, EA and give you a future point of reference. of electing out of a federal tax clas- sification and what issues develop The transfer of property by taxpay- FORMS 1099 FROM A TO SA when there is a change in LLC ers in financial distress raises many Level: Basic ownership. Case examples will dem- special tax issues. This session Presented by Larry Zimbler, MST, EA onstrate not only the effects of the answers how to properly report change in entity classification but these dispositions. When is the sale This session will review the proper the resulting effects on the members supposed to be reported? What is use of 17 forms in the 1099 series involved. Mark this session as a the sale price? Why are the date and for transaction reporting, including MUST for the Conference! FMV on the 1099-A often not the the newly developed Form 1099-K. information that should be used? Preparation and filing requirements ESSENTIAL TAX FORMS Where can you get the information for each form for the filer and treat- Level: Basic you need? When is debt cancella- ment of the reported items by the Presented by Chris Bixby, EA, CFP® tion income reported? How do you recipient will be considered. handle a second mortgage that may A real life scenario is the starting or may not be discharged? Did the FROM FORM 2848 TO point for this active session. We short sale really discharge the bal- APPEALS will discuss and complete Schedules ance on the mortgage? How do you Level: Intermediate C, SE, D, and E as well as look at determine if a loan was discharged Presented by Helen O'Planick, EA the qualified dividends and capital and when will debt cancellation gains worksheet and depreciation be reported if not now? Get these Come with us on a trip down the schedules. This is a hands-on, fast- answers as well as comprehensive Yellow Brick Road to the land of paced introduction to the world of worksheets to help you properly IRS. We will wear our ruby red tax preparation. This session is an report these transactions. slippers (Form 2848) and meet excellent primer if you plan to take some foes and perhaps even friends the tax return preparer registra- FORM 1041 AND TRUSTS on our walk. From the Scarecrow tion competency exam. Bring some Level: Basic (ASC), to the Tin Man (the revenue pencils and a calculator! Presented by Tom O'Saben, EA, CFP® officer), to the Cowardly Lion (our 90-day tax court letter), we will ESSENTIAL TAXATION In this current age we are experienc- find out how to reach the Emerald Level: Basic ing the largest transfer of wealth from City (Appeals), and happily find Presented by Chris Bixby, EA, CFP® one generation to the next. As these the way back home for our clients. assets transfer, the donor generation Tax preparer or data entry specialist? is concerned that the beneficiaries There is a difference. In this session don't know how to handle money. we will cover the essential prin- Because of this, more and more ciples necessary to understanding people are establishing trusts to, tax forms. This hands-on session in essence, speak from the grave to Phone: 800.558.3402, ext. 3 Fax: 800.747.0001 Web: www.natptax.com 9 HOME SWEET HOME resolve their federal tax obligations inherited IRAs, and inherited prop- Level: Intermediate without jeopardizing their normal erty will be covered here. There will Presented by Larry Gray, CPA and reasonable "day-to-day" living be basic coverage of a decedent's expenses. Learn how to approach the final 1040 and Form 1041. Over the past three years there Government in securing the proper have been three different new type of Installment Agreement on KIDDIE TAX homebuyer credit amounts. Do you behalf of your clients. We will also Level: Intermediate know which credit applies to your cover requesting abatement of civil Presented by Steve O'Rourke, EA client? Do you know when and penalties imposed by the IRS. how to recapture the credit? We More and more taxpayers are will clear up the confusion, IRS NOTICES – HOW TO subject to the kiddie tax rules. This answer your questions, and dis- RESOLVE THEM session will review who is subject cuss the many changes to Form Level: Intermediate to the complex kiddie tax rules 5405 reporting requirements. Presented by Susan Scioli, EA and how the rules interact with education credits, calculation of the HOW TO PASS AN EXAM The IRS issues many different no- standard deduction, and alterna- Level: Basic tices to our clients and this presen- tive minimum tax. Examples will Presented by Steve O'Rourke, EA tation will cover how to deal with be provided demonstrating the the most important ones. We'll be completion of Form 8615 as well The IRS tax preparer registration has discussing the CP2000, Notice of as some planning strategies. many tax professionals talking about Proposed Changes, how to respond exams. Should you take the new and how to resolve problems after a NET OPERATING LOSSES competency exam for preparers, or deficiency has been assessed incor- Level: Intermediate should you take the Enrolled Agent rectly. Many questions come up Presented by Tom O'Saben, EA, CFP® exam? We'll help you answer that with the resolution of math error question by explaining the differ- notices and this presentation will The economic downturn in the past ence between the two. We will explain your options if you dis- few years has caused many of our cli- also provide tips to passing either agree. An explanation of the various ents to recognize net operating losses exam and teach you how to analyze collection notices, their statutory (NOLs). Congress has responded test questions. If you're going to be responses and timeframes, as well to this stark reality by changing the taking an exam in the upcoming as a client's option for resolution rules as they relate to NOLs and pro- future, this session is for you! will also be covered in-depth. viding more flexibility for taxpayers. This session will provide an update INSTALLMENT IS MY INHERITANCE of these changes so that you can AGREEMENTS AND TAXABLE? help your clients decide which ABATING PENALTIES Level: Basic options will benefit them the most. Level: Intermediate Presented by Melinda Garvin, EA Presented by LG Brooks, EA NUTS AND BOLTS OF FORM Clients present this question to 1040NR Many taxpayers do not have the us quite regularly. Don't you wish Level: Basic ability or financial resources to pay a quick answer would do? This Presented by Kathryn Keane, EA, ABA their federal tax liabilities. To this session will help you guide the end the government has established taxpayer to provide the informa- International trade has increased and authorized various types of tion needed to determine if an substantially in recent years. As formal "Installment Agreement" inheritance/bequest is reportable a result, tax preparers have more arrangements, that allow delinquent and then how to report it on their and more nonresident and resident and non-compliant taxpayers to tax return. Income from an estate, aliens joining their client base. This National Association of Tax Professionals National Conference & Expo 2010 basic session provides a funda- Real world examples and recent just because they have moved, or mental overview of aliens, treaties, court case decisions will be included the tax professional has relocated. special rules, and the mechanics of to reinforce the materials. During this session, participants Form 1040NR. will have the opportunity to explore PURCHASE OF A BUSINESS and discuss different practices for NUTS AND BOLTS OF Level: Intermediate keeping business relationships SCHEDULE D Presented by Marilyn Meredith, EA across the miles. Level: Basic Presented by Kathryn Keane, EA, ABA We will purchase a sole propri- RETIREMENT PLAN etorship and allocate the purchase COMPARISONS From the simple sale of stock, to price to a variety of classes of assets. Level: Intermediate straddles, to puts and calls, to bad We will get the business open and Presented by Tom O'Saben, EA, CFP® debts, to disallowed losses, this operating, deciding how, where, and basic session examines the Sched- why the assets fit on the tax return Many practitioners are also finan- ule D from every angle. If it lands on and what options are available. cial product representatives or the Schedule D, we will cover it! This will be an interactive class. financial planners. However, many are not, yet our clients look to us OFFERS IN COMPROMISE – REASONABLE first and foremost when questions WHY OR WHY NOT? COMPENSATION arise regarding retirement plan- Level: Intermediate Level: Basic/Intermediate ning. The goal of this session is Presented by LG Brooks, EA Presented by Beanna Whitlock, EA, CSA to provide attendees with quick reference tools for their clients. An Offer in Compromise (OIC), as The IRS has announced an En- While we will not discuss how defined by the government, "is an terprise Wide Employment Tax much a client needs to accumulate agreement between the taxpayer Program involving all operating divi- by retirement, we will differentiate and the government that settles a sions to examine 2,000 employment between different types of plans tax liability for payment of less than tax taxpayers each year over the and discuss in depth how much the full amount owed." However, next three years. At issue is reason- can be contributed to them and actually obtaining the "agreement" able compensation. Learn which when these contributions are due. can be and usually is a tedious and taxpayers are in danger, examine the Specific examples will be provided complex procedure. This topic is rules for reasonable compensation, with calculations as to plan limits. designed to provide the tax profes- and determine if you have clients in sional with the tools, resources, and jeopardy. Discover the two tests for practical information required not an S corporation and how you can only to prepare a "processable" OIC, protect your clients. Be aware of but to also be thoroughly prepared to the penalties which may apply to provide sufficient and adequate rep- the return preparer where compen- resentation related to any OIC issue. sation is deemed unreasonable. Tax professionals cannot afford to miss PASSIVE ACTIVITIES this session! Level: Intermediate/Advanced Presented by Larry Gray, CPA THE REMOTE TAX OFFICE Level: Basic If a picture's worth a thousand Presented by Kelly Nokleby, EA words, then what better way to explain the complicated world of Technology is making it easier passive activities than through a and easier to operate our busi- drawing? We will illustrate the pro- ness and work with clients across cess through a flowchart, addressing the country, or even across the your clients' issues, and even check- world. Many clients don't want to ing to see if your software is correct. terminate a business relationship Phone: 800.558.3402, ext. 3 Fax: 800.747.0001 Web: www.natptax.com 11 RETIREMENT PLANS FOR advantage of fringe benefits, hous- because their tax preparer does not MINISTERS ing allowance, and an accountable understand their business. A number Level: Intermediate reimbursement plan for employee of IRS rules governing family child Presented by Beverly J. Worth, EA, ATA, business expenses. One of the care are unlike any other home-based CTP benefits of establishing the best business. Because of this, many tax compensation package is that it will professionals have a hard time There have been a lot of changes to reduce audit exposure. We as tax preparing an accurate tax return the traditional §403(b)(7) voluntary professionals need to be equipped for family child care clients because salary reduction qualified retirement to handle a minister's finances in they aren't aware of the special plans for employees of churches and the proper manner. rules that exist. During this session, schools. The new legislation requires participants will discover the "Top that there is a plan document and TIP REPORTING OUTSIDE Ten" areas most often misunder- that an information sharing agree- THE BOX stood on the tax return for a family ment is in place with the employer. Level: Basic child care provider. Section 403(b) plans are now more Presented by Melinda Garvin, EA like 401(k)s with new regulations WHAT'S NEW AT SOCIAL requiring a third party administrator Restaurant employees are the first SECURITY? (TPA). Mutual fund vendors' appli- type of tip employees you think of Level: Basic/Update cations assume that there is a TPA. (and yes, we'll cover the restaurant Presented by Chuck Liptz , Social Security Many former vendors of §403(b)(7) service industry), but what about Administration plans left the market because they beauty and barber salons, cab were not equipped to do the infor- drivers, porters, and a host of other Come hear about the latest wage mation sharing agreement with the service industries that might slip reporting services offered to tax employers. This session provides through our due diligence? We will professionals from the Social valuable information and options take a look at the audit technique Security Administration. Learn for your clergy clients. guide for the tip industry workers. how you can utilize the Social Clearly, other service industries are Security Number Verification SALE OF A BUSINESS under scrutiny for underreported Service to help your clients. The Level: Intermediate tip income. We need to look at our best news - it's all free! Presented by Marilyn Meredith, EA clients in those areas with questions we might not normally think to ask We will sell an operating sole as they are outside of the restaurant proprietorship with a variety of tip reporting box. classes and assets, contrasting a cash sale with an installment sale. THE UNIQUE BUSINESS OF Our client will bring us good records FAMILY CHILD CARE and reliable information. This will Level: Basic be an interactive class. Presented by Kelly Nokleby, EA TAXATION OF MINISTERS Family child care is a growing Level: Intermediate business across the country. Over Presented by Beverly J. Worth, EA, ATA, CTP 200,000 child care providers are licensed by their state to work out Ministers definitely have special and of their home caring for children. unique tax rules that apply to them. Unfortunately, when these providers We will discuss how to arrange a seek help from tax professionals, compensation package that takes often times they receive poor advice Speaker Biographies from Bishop College Dallas, Texas, in 1977 and is a fellow and a current faculty member of the National Tax Practice Institute (NTPI). Chris Bixby, EA, CFP® Melinda Garvin, EA Chris is a financial planner with Melinda is the founder, president, Key Private Bank. He is responsible and co-owner of Foos-Garvin for providing support and training Accounting, Inc., a full-service, to financial advisors, and advocates small-town practice serving the financial planning within KeyBank. Greg A. Dangar, EA, ATP, needs of 2,000 clients. She has 25 Chris is a CFP® practitioner and an ATA, IAR years of experience as a tax practi- enrolled agent licensed to practice Greg is the president of Dangar tioner. Along with being an NATP before the IRS. Specializing in Associates, a public accounting instructor, she has instructed various retirement planning, risk manage- firm in Woodstock, Georgia. His classes for local organizations and ment and estate planning, Chris firm offers full accounting and tax serves on the Ohio NATP Chapter has more than 12 years of financial preparation. He is a graduate of as the education director. planning experience. Kennesaw State University with a BBA in accounting. He has been interviewed by radio and TV as an authority on taxation. He has passed the Life Insurance, Series 6, Series 63, Series 65, and Vari- able Products exams to now offer full financial services in addition to his practice. Greg began income tax preparation in 1985. He served on the NATP National Board of Delmar Gillette, MA LG Brooks, EA Directors from 2002-2007; serving Delmar is the owner of Economic Brooks is an enrolled agent as treasurer in 2003. Greg is now Planning Services, Inc., Newport and a senior consultant with The the president of the NATP Georgia News, Virginia. He began his career Tax Practice, Inc. He has been Chapter. In addition to teaching in tax preparation on a part-time in the field of taxation for more at NATP National Conferences, he basis with H&R Block in January than 25 years and has been in also teaches classes at the state and 1972 as a diversion from his primary practice full-time since 1990. local levels. Greg is a member of career as a high school teacher. He Brooks' areas of practice include NATP, NSA, and NSTP. has taught tax planning and prepara- tax representation, tax consulting, tion for NATP for almost 25 years at tax preparation, and pre-tax court the National Conference and various litigation support services. He con- other programs across the nation and tinues to provide tax presentations within the Virginia Chapter. Delmar for numerous tax and accounting earned a BA from Berea College, societies and has made presenta- Kentucky, and his MA from Duke tions at several IRS Annual Tax University, North Carolina. He also Forums. Brooks received his BA holds Series 6, 7, 63, and 65 licenses. Phone: 800.558.3402, ext. 3 Fax: 800.747.0001 Web: www.natptax.com 13 Speaker Biographies Larry Gray, CPA Karen L. Hawkins Lisa Ihm, EA Larry Gray, managing partner and Director, IRS Office of Lisa has been teaching seminars owner of Alferman, Gray & Co, CPAs, Professional Responsibility nationwide since 1986 for many LLC, directs his firm's regional Karen L. Hawkins is the Director groups including NATP, the Cali- auditing, consulting, and tax of the IRS Office of Professional fornia Society of Enrolled Agents, practice located in Rolla, Missouri. Responsibility. Prior to taking the California Society of Tax Con- Though his firm is regional, Larry this position in April 2009, Ms. sultants, and many other state and has done consulting, and instruc- Hawkins was in private practice regional groups of tax professionals. tional work around the nation at the Oakland, California law firm She began teaching seminars about for well-known organizations of Taggart & Hawkins where she debt forgiveness in the 1990s when like Microsoft™ and Intuit™. He specialized in civil and criminal we had the last wave of foreclosures – is a professional instructor of tax tax controversy cases for nearly a small wave compared to our current subjects at state CPA conclaves 30 years. She has been a frequent one! Rather than simply reciting the throughout the country and also speaker and writer on a variety of rules, she digs below the surface to teaches for the IRS and NATP, diverse tax law topics including: determine how they will affect real- among other organizations. Larry Innocent Spouse Relief, Attorney's life taxpayers, each of whom has a has served as the president of the Fees Awards, Collection Due unique and often interesting situ- Missouri State Board of Accoun- Process, Civil and Criminal Tax ation. She'll make you think about tancy and NATP. He has served Penalties, Tax Court Litigation, how tax laws affect your clients and the IRS over the years, having been International Tax Issues, and Ethics how you can use those laws to your on the Commissioner's Advisory in Tax Practice. Ms. Hawkins has clients' benefits. Both beginners and Group, ETAAC, and IRPAC. He is a number of reported precedent- experienced preparers will get the a prolific author and speaker and setting tax cases to her credit in the answers they need to tackle these has been named by Accounting Today U.S. Tax Court and Ninth Circuit complex problems. as one of the profession's Top 100 Court of Appeals. Ms. Hawkins Most Influential People six times, holds several degrees including: including 2009. CPA Practitioner MBA in Taxation, J. D., and M.Ed. named him one of the Top 100 Among her many honors and awards Practitioners in America in 2006 are: V. Judson Kelin Award from the and 2007. California Bar's Taxation Section and the National Pro Bono Award from the ABA's Taxation Section. Kathryn M. Keane, EA, ABA Kathryn owns and operates Ma- canta Business Services, a small tax and related services practice National Association of Tax Professionals National Conference & Expo 2010 located in Brooklyn, New York, Project. In 2003, Chuck became them up-to-date with tax laws as serving over 710 individual clients the Director of Employer Wage they pertain to their business. Kelly and 50 businesses. She holds Series Reporting and Relations for the SSA. prepares over 500 childcare tax 6 and 63 licenses and is affiliated returns annually and specializes in with Genworth Financial Securities bookkeeping, payroll, tax planning, Corporation. In December 2006, and preparation for the family child Kathryn completed two 3-year care professional. Kelly is an en- terms on the NATP National Board rolled agent and has been a member of Directors and was the recipient of of NATP since 1999. She serves on the 2002 Chapter Person of the Year the Board of Directors as president acknowledging her volunteer work for the Minnesota Chapter of NATP. for the NY Chapter, the tax industry, Kelly has worked with Prometric and the community at large. She is to review and write test questions a frequent speaker for many tax Marilyn Meredith, EA for the SEE Exam. Additionally she associations and for events sponsored Marilyn has tax offices in Port has facilitated training workshops by the IRS. Kathryn has a BS from Huron, St Clair, and Marine City, around the country for child care Brooklyn College, New York. Michigan. She has been an enrolled professionals for over 20 years and agent since 1977 and has her Series frequently works on editing publi- 7 and 63 Securities Licenses with cations written by Tom Copeland Sigma Financial. Marilyn instructs at Resources for Child Caring. for NATP, Michigan-NATP, other NATP chapters, NAEA chapters, and private firms as well as her own classes under Much & More Income Tax Workshops. She serves on the Michigan-NATP board of directors, serving on a number of Chuck Liptz committees, and is on the Michigan Director, Employer Wage Treasury Advisory Council. She Reporting and Relations is also on the National Board of Helen P. O'Planick, EA Chuck is the Social Security Missionary Investment Fund and Helen began her tax career as a Administration's (SSA) Director does investment counseling for those VITA/TCE volunteer in Kingman, for Employer Wage Reporting and in financial trouble. She is a member Arizona, in 1984. She became an Relations. As Director he is the SSA's of COMPASS and St. Clair Christian enrolled agent in 1994, and owns principal focal point for relations Business Group. She began her tax HELJAN Associates, LLC, in York, with the business community. He career in 1967 and has been a Pennsylvania. HELJAN serves busi- provides leadership in improving the member of NATP for 27 years. ness and individual clients with wage reporting process and resolving write-up, payroll, tax preparation, wage reporting issues at SSA and financial, and representative services. with other federal agencies. Chuck Helen also teaches for professional has worked for the Social Security organizations, including the IRS, Administration for over 25 years. and serves Pennsylvania as an IRS He started his career as a claims electronic filing guru. Helen served representative in Huntington, West on ETAAC, the Electronic Tax Ad- Virginia, in 1978 and has held a total ministration Advisory Committee, of 11 different positions with the and is currently team leader of tax SSA. In 1998, Chuck began working experts on AOL. She is treasurer for the SSA's Senior Financial Ex- Kelly Nokleby, EA and past president of the Pennsyl- ecutive. Some of his responsibilities Kelly is the owner of Books by vania Society of Enrolled Agents and included putting AccuWage on the Kelly which she started in 1995 to was an NAEA director. Helen is a Internet and designing the initial provide family child care profes- registered representative with Annual Wage Reporting Internet sionals with a resource to help keep Series 6 and 63 licenses. Phone: 800.558.3402, ext. 3 Fax: 800.747.0001 Web: www.natptax.com 15 Speaker Biographies practice with FCB Banks, mostly located in the St. Louis, Missouri metropolitan area, to provide his clientele with additional services, as well as to provide tax and account- ing services to the bank's customers. Tom provides QuickBooks training and has given numerous educational presentations on a wide variety of Steve O'Rourke, EA tax and financial planning issues. Beanna J. Whitlock, EA, CSA Steve O'Rourke is a Training He is also a member of the NATP Beanna is an enrolled agent and Specialist with NATP where he staff as a Training Specialist where has been the owner of a private tax develops curriculum, writes text- he develops curriculum, writes and financial services practice in books, and instructs at educational textbooks, and instructs at San Antonio, Texas, for the past 41 seminars. He also owns and oper- educational seminars. years. She is accredited as a Certi- ates a tax and accounting practice fied Senior Advisor and is skilled which currently serves over 2,600 in working with seniors to plan for clients. Steve has more than 20 years retirement needs. She served as the of teaching experience, 30 years of Director of the IRS National Public experience in tax preparation and Liaison from 2003-2004. Beanna is related fields, and is licensed to sell an author and instructor special- securities. He earned his BBA degree izing in partnership and limited from the University of Wisconsin- liability company issues with a focus Oshkosh. In 2002, Steve completed on IRS taxpayer representation, and serving a three-year term on the Susan E. Scioli, EA ethics and professional conduct. She NATP Board of Directors. Susan is a principal of Scioli & is known for her fierce support of Associates, P.C., a tax firm special- the tax professional community and izing in compliance representation the value the people in the business and advocacy in Saginaw, MI. The of tax bring to the voluntary compli- firm represents taxpayers through- ance system. She has testified before out the United States in areas Congress, the IRS Oversights Board, such as audits, appeals, tax court and the U.S. Treasury Department. litigation, offers-in-compromise, and penalty abatements. Susan has been an instructor for NATP since 2005, and is a nationally recognized Tom O'Saben, EA, CFP® speaker for several other tax organi- Tom graduated from Southern zations. She is also a faculty member Illinois University at Edwardsville in of Michigan State University teach- 1982 with degrees in political science ing tax law. Susan worked for the and finance. He has been a Certified IRS for eleven years as a Senior Tax Financial Planner® since 1993 and Specialist and taught practitioners David R. Williams an enrolled agent since 1994. Along extensively in both New York and Director, Electronic Tax Adminis- with a staff of four, Tom's practice, Michigan. She has been in the field tration and Refundable Credits established in 1992, provides tax, of taxation for more than fifteen As Director, Electronic Tax Admin- accounting, and financial planning years, is a qualified sponsor of con- istration and Refundable Credits, services for approximately 1,000 tinuing professional education, and David Williams is leading the effort clients. In 2003, Tom merged his holds an enrolled agent designation. to redefine the IRS' approach to National Association of Tax Professionals National Conference & Expo 2010 electronic interactions with Secretary for Legislative Affairs – taxpayers and tax practitioners. Tax and Budget. From 1996 to 1997, In January 2010, David was asked he was Legislative Director and tax to lead the implementation phase to policy advisor to U.S. Senator Bill affect the IRS' recommendations on Bradley. From 1990 to 1996, he was tax return preparer oversight. This Assistant Staff Director – Revenues landmark effort will serve as a major and Natural Resources for the U.S. step toward meeting the strategic Senate Committee on the Budget. goals of increasing taxpayer compli- David holds a Master of Public Policy ance and ensuring uniform ethical degree from the John. F. Kennedy Lawrence Zimbler, MST, EA standards for preparers. David School of Government at Harvard Larry specializes in trusts, estates, serves as the principle advisor and University, and a Bachelor of Science tax exempt organizations, and consultant to the Commissioner Degree in Business Administration IRS representation. He holds a BS and Deputy Commissioners on all from Colorado State University. degree in mathematics, a MS degree service-wide matters related to the in taxation, and he has successfully implementation such as regulatory completed the Uniform CPA Exam. changes, strategic policy decisions, Larry currently serves as treasurer and impact on organizational pro- and webmaster for the Michigan cesses, and overall goal achievement. Chapter of NATP. He is licensed as a principal by FINRA and also David also served as the Director of holds Michigan insurance licenses. Earned Income and Health Cover- He has taught undergraduate tax age Tax Credits and the Telephone classes at the University of Mich- Excise Tax Refund programs. From igan-Flint and Detroit College of management, administration, and Beverly J. Worth, EA, ATA, Business, and currently is a national strategic engineering through CTP instructor for NATP, as well as relationship building with inter- Beverly is recognized in Christian an instructor for NATP chapters, nal and external stakeholders, circles as one of the foremost and other organizations. Larry has David's business case approach is authorities in the area of income thirty years of tax experience in a providing a new model for federal tax as it relates to ministers and variety of areas including the IRS, agencies that administer benefit religious workers. She has been professional tax software support programs to follow. involved in income tax prepara- and development, and private tion since 1964. She started Worth practice in accounting, tax, and Previously, David was the Internal Financial Service in 1972, published financial services. Revenue Service Chief, Commu- the first Minister's Tax Guide in 1973, nications and Liaison, from 1998 the Professional Tax Record Book in until 2003, where he served as the 1973, and the Professional Tax Record principal strategic advisor to the Book in 1982. Every fall, Worth's Income Commissioner of Internal Revenue. Tax Guide for Ministers is revised and As a member of the IRS Executive thousands of copies are sold. Beverly Committee, he helped guide IRS is a registered representative of HD strategic management in the formu- Vest Financial Services and is a lation of tax administration policy, member of NATP, NAEA, NSTP, development of long-range organiza- and Christian Leadership Alliance. tion objectives, and implementation of internal business process reforms. Prior to joining the IRS in 1998, David was the Deputy Assistant Phone: 800.558.3402, ext. 3 Fax: 800.747.0001 Web: www.natptax.com 17 General Information Registration and Help Desk About NATP Audio Recorded Conference The registration and help desk will For more information about the Sessions be open: National Association of Tax Profes- Save $50 on Conference recordings Sunday, July 18 sionals, please visit www.natptax.com. with pre-orders! 12:00 p.m. – 6:00 p.m. Monday, July 19 Explanation of Levels/ Playback Now will be providing 6:45 a.m. – 6:00 p.m. both Audio and Audio Point Format Prerequisites Tuesday, July 20 of Conference and most sessions. We acknowledge that tax profes- 6:45 a.m. – 5:30 p.m. The Audio Point format combines sionals vary greatly in their experi- Wednesday, July 21 the presenter's PowerPoint with ence and in the type of tax returns 6:45 a.m. – 5:00 p.m. synced audio resulting in a virtual that they prepare. To help you decide Thursday, July 22 recreation of the original session, for which sessions are right for you, see 6:45 a.m. – 5:00 p.m. play on any computer browser. If the following guidelines: you prefer to learn while using your Update Tape Recording iPod®, both formats will also be An update level gives a general Webcam, video, and/or audio available as iPod® Audio and Audio review of new developments. taping is prohibited. Point files (requires video iPod®). Basic A basic level is most appropriate for Easy Ways to Order: Advanced Preparation the professional with little or no expe- 1. Order online at Participation in NATP educational rience in the subject area being taught. www.iPlayback.com/NATP programs does not require any Intermediate 2. Call Toll-free 800.241.7785 advanced preparation, unless stated. An intermediate level is most 3. Complete NATP Registration NATP Photography/ appropriate for the professional Form knowledgeable in the subject area. Videography Advanced Audio MP3 or iPod® Audio: Photos or videos will be taken by An advanced level is designed for Pre-order – $199 NATP staff during Conference for professionals with specialized After June 30 – $249 NATP use only. By attending this knowledge or experience in the Audio Point or iPod® Audio Point: Conference your photo or video may subject area. Pre-order – $299 be used in future NATP publications or on our website. After June 30 – $349 Continuing Education Credits The Works – All (4) Formats: Learning Objective The National Association of Pre-order – $349 NATP's National Conference & Tax Professionals is registered with After June 30 – $399 Expo is designed to provide tax and the National Association of State Pre-order special expires June 30, financial professionals with a broad Boards of Accountancy (NASBA), 2010. Use promo code 930-6 when range of educational opportunities. as a sponsor of continuing profes- ordering to save $50. All pre-orders sional education on the National will receive express handling and Recommended Dress Registry of CPE sponsors. State will be sent within 72 hours after Dress for Conference is business Boards of Accountancy have final Conference has concluded. casual. The Banquet Gala attire is authority on the acceptance of denim & diamonds. individual courses for CPE credit. Registration Options Complaints regarding registered Full Conference – Includes all Smoking sponsors may be addressed to the education sessions, lunch on For the comfort and health of all National Registry of CPE Sponsors, Tuesday and Wednesday, Chapter attendees, all NATP meeting rooms 150 Fourth Avenue North, Suite Showcase, Annual Banquet Gala and seated functions will be smoke- 700, Nashville, TN 37219-2417. Event, and access to the Expo. free. Also, please follow the smoking Website: www.nasba.org. Instruc- Spouse/Guest – Includes Chapter policy of the Hilton Austin. tional Method: Group-Live Showcase, lunch on Tuesday and National Association of Tax Professionals National Conference & Expo 2010 Wednesday, Annual Banquet Gala their full Conference registration fee. Registration Cancellation/ Event, and access to the Expo. If you To qualify for this discount, please Refund/Substitution Policy plan to attend any educational ses- submit all registrations together. The Cancellations received prior to July sions, please register for One-Day Only. $50 discount is available on both the 12, 2010, are subject to a $50 process- One-Day Only – Includes all educa- member and nonmember pricing. ing fee. Refunds will not be granted tion sessions for the day(s) you register. after July 12. No-shows will not be It also includes access to the Expo and Confirmation – You will receive a granted refunds. 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Registration confirmation will be sent via e-mail. *Become a member of NATP for only $167 and save $111 on your Full Conference Registration. CONF Phone: 800.558.3402, ext. 3 Fax: 800.747.0001 Web: www.natptax.com 19 National Association of Tax Professionals NATP 2010 National Conference & Expo Austin July 19-22 • Hilton Austin , TX When you REGISTER MORE THAN ONE ATTENDEE at the full Conference price, all attendees from your office will each RECEIVE $50 OFF of their full Conference fee.


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My brake light and ABS light are on. I check and add brake fluid. I noticed the rubber gasket on ...
Questions for specific Chevrolet Astro years:
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Brake fluid
need help
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broken front gas tank nut
I broke the front gas tank nut on a 99 Chevy Astro while changing the fuel pump.i cut the bolt to...
astro van starting problem
i have a 1996 chevy astro van is giving starting problem i change the fuel pump and i change the...
gas tank will not take gas
At gas station and was trying to fill up on gas . i was not able to refuel, tank was not acceptin...
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my back door on mini van suddenly stop working, can not open rear door , nor dutch doors,
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I need to replace front blower motor on 1999 Astro van, need to know location.
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head gasket
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broke service engine light how to repair
1999 chevy astro van, failed inspection due to catalydic converter and service engine light. Conv...
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the heater blower won't shut off even when the van is not running. I have to unplug it under...
The van makes a growling noise and feels like it is lossing power.
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stalling two weeks after replacing these parts. This problem occurs steady low speed and on accel...
the cost to change the sensor in the transmission
the engine light comes on for a while, the disgonostic code displayed that the transmission code ...
engine troblem
car not starthow can i check
no heat/low heat output
I am not getting any heat from my car. It once blew very hot and recently it just blew cold air. ...
engine problem
my car not start.i full gas ,relay is goodplugs is fire,and when you put gas into it, is start i ...
engine problem
my car not, i think gas not coming to enjecors, because when you put gas into throttle,the car wi...
engine problem
my not start , but when you put gas on throttle body its start .but when fineshed it cut off .i ...
Astro 95 batery question
What kind of batery i need for my 95 Astro AWD 4.3L V6
AWD light
AWD trouble light comes on
brake line
need an illustration on front driver side brake line


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Healthcare Industry News
Healthcare Industry news continually updated from thousands of sources around the net.
3 hrs ago | Lowell Sun
Lowell man indicted in fatal stabbing
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Memorial Sloan Kettering Cancer Center to Open 2nd Westchester Facility in October
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Should you buy ISIS? No, not that one
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Updated: Thu Aug 28, 2014 02:56 am
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I am using the White Labs Platinum 351 Hefeweizen yeast. I set my fermentation chamber at 62 and my thermometer read 66 that was stuck on my fermenting bucket. I am getting a weird taste. I would say it taste like a tart bland grapefruit. I am not getting any banana or anything else. During fermentation I thought it had a weird smell too. The only experience I have with hefes are Widmer Hefe and Pauliner (which I am still convinced someone jammed a banana in my beer). I dont get any banana or bubble gum at all. I guess I really don't know how spicy clove should taste. The yeast cake looked good when I racked into my keg. I don't think I have an infection. I guess I am looking for a better description of 'spicy clove'.
Founding Member of B.R.E.W.S. (Border Residents Engineering Wicked Suds)
I'm a beekeeper. Save the bees, Save the world.
Life should not be a journey to the grave with the intention of arriving safely in a pretty and well preserved body, but rather to skid in broadside in a cloud of smoke, thoroughly used up, totally worn out, and loudly proclaiming "Wow! What a Ride! ― Hunter S. Thompson
You fermented too low. That yeast does best around 70° and really starts to throw the funky flavors around 75°.
What was the recipe you used? The grapefruit comment makes me think that the hops may be shining through.
Lastly, fermentations are all weird in there own way and this is a yeast that stinks as it ferments.
Pilsen, Red Wheat, Carapils and Saaz hops. If I try this again what should I set my fermentation chamber at?
If you want banana, use WLP 300 at a fairly low temperature. 351 and 380 are more clove-like, especially when you do a ferulic acid rest before your regular sacch rest.
+1 to WLP 300
Start it at 68-70° for 3-4 days and then let it go to 75° for 10 days and you'll get the banana and clove flavors.
Ok I'm just saying...and I'm a little in my cups now. I have decided that the Hefe fermented cold is awesome. Light and crisp with a middle tabste of citrus (grapefruit) and a very clean finish. Fantastic summer brew ...and I know it's May but its 98 out today so it's summer.
I have also used WLP 351 and was surprised by its "citrus" flavor. Mine was kind of warm in the beginning of fermentation (70F) for what its worth. I found that there was a big difference in that beer's flavor when served cold (34-36F) and a little warmer (40F maybe). At the ice-cold temp, it was all citrus, but at the slightly warmer serving temp, it had a good balance of Hefe flavors.
Kegged: Dunkelweizen
Primary: American Pale Ale


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"This is a very cute retro-looking card. Quality of paper and printing was excellent without upgrades. We used a photo that had been "antiqued" in iPhoto and it looked great. we also got the rounded corners which looked great with the design. the only thing I didn't like was the "faux-mildew" on the back side of the card- an attempt to make it look like a postcard saved for decades, but kind of made the back look dirty. Overall, highly recommended for your out-of-state relatives!"
"I liked the cards a lot. We also used a different wash for the picture to give it an antiqued look, which is a new Tiny Prints feature that worked well. Did NOT like that 3 cards came with bent corners because they were dented in shipping. They were a bit pricey, and I might go cheaper next year, though you do get what you pay for."
"Thank you very much for doing a fantastic job on my cards. They turned out great and the customer service was top notch from beginning to end."
"We wanted to find a card that had some "non-traditional" colors to go along with our pink cozy coupe that our daughter was driving in the photo. This card was PERFECT! Every single person that received one absolutely loved it. We have even had people tell us it was their favorite card of the year. I loved having the option of adding additional photos on the back."
"I love the simplicity of the card with subtle details. The layout was perfect for the types of photos I wanted to use. I really do love the options we get to customize our card. Great job. Couldn't be happier. All my friends have said how beautiful our card is!"


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Contraception is safe, effective and humane. Peer reviewed scientific studies on this topic tell a different story than the editorial board's column. The deer contraceptive PZP is not experimental. Suburban deer populations have been stabilized and reduced over time by 35-50%. In addition, contraception does work in semi-closed systems such as Grand Haven. Grand Haven had to meet many stipulations, geographically and otherwise, before the contraception scientists determined GH could be an implementation site. Wildlife scientists traveled the area and studied our deer. Cities implementing wildlife contraception have experienced positive press nationwide for being smart and forward thinking.
Killing deer triggers reproduction rebound and the migration of new deer. Deer contraception allows the current deer to be placeholders. This prevents not only rebound but the natural migration that occurs when you remove deer. PZP has been used in deer, wild horses, elephants, and bison for years. It is a win-win solution.
It takes courage to educate oneself as the council has done. To disregard a thoughtful approach to this issue, by labeling those who disagree with discharging high-powered weapons in our parks, as "Bambi Lovers" is unproductive and disrespectful. I applaud council for thinking outside the "barrel of a gun" and leading Grand Haven toward solving a social conflict with a safe, effective, humane and long-lasting solution.
Susan Rhem-Westhoff
Spring Lake


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Bucky Brooks: Defenders Will Hit Low to Avoid Fines
As Heard on SportsRadio 610 August 18, 2013 3:29 PM
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NFL Network and NFL.com analyst, Bucky Brooks, joins Patrick Creighton and Brett Dolan to discuss the lick that DJ Swearinger put on Dustin Keller. They also get into the issues with some recent rule changes, and talk about the emergence of the no huddle offense in the NFL.
Bucky Brooks Interview
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Our Story
Mount Olympus® water has been enjoyed by customers throughout Utah and Idaho since 1898, when the company was first established. Today, Mount Olympus offers spring, purified, distilled and fluoridated bottled water varieties to consumers throughout Boise, Pocatello, Twin Falls and Salt Lake City. As a favorite American brand, Mount Olympus is recognized for its long history of providing safe, great-tasting bottled water to the residents in these locales.
Your Total Beverage Solution
In addition to 3- and 5-gallon bottled water delivery, Mount Olympus® provides the following quality products and services for home and office:
- Hot and cold water coolers/dispensers
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- Water filtration service
Our popular brand Mount Olympus delivers bottled water throughout Boise, Pocatello, Twin Falls and Salt Lake City.


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Entropy, the Gym, and You
Let's say you've been taking some time off from the gym. It's possible that one week turns into two or even three or four weeks. Life happens, and going to the gym starts to take a back seat ...View Article
For more information or to schedule an appointment with our Southold chiropractor, call 631-765-5151 today!
Dr. Steven Chierchie is a chiropractor located in the Town of Southold on the east end of Long Island. Dr. Chierchie, as well as his entire staff are dedicated to helping you achieve relief of pain and correction of your problem through chiropractic care to target your unique needs, whether you are suffering from back pain, neck pain, headaches, or even just plain old muscular tightness and tension. You may need pain relief after suffering an accident, experiencing an injury, or if you have a specific condition such as chronic back pain or a spinal condition; even if you just want to improve your overall health, Dr. Chierchie can help you achieve your wellness goals! Please visit the testimonials page to see what our patients are saying about Dr. Chierchie and his wonderful and helpful staff at Steven Chierchie, D.C. where you will find a comfortable relaxed and friendly atmosphere.
At your initial consultation you will discuss your health concerns with Dr. Chierchie, including past injuries and any recent symptoms you may be experiencing. During the examination the doctor will evaluate your condition and determine your best treatment options. Dr. Chierchie may recommend chiropractic care or refer you to a specialist and consult your general practitioner to develop a program for your particular health care needs that is specific to your condition and health goals.
We offer personalized treatment and many services to meet your health care needs:
"Observational study found that low back pain patients receiving chiropractic care, which typically includes spinal manipulation, are more satisfied than those receiving medical care."
-New England Journal of Medicine
Dr. Steven Chierchie
Southold Chiropractor | Steven Chierchie, D.C. | 631-765-5151
Windsway Professional Center 44210 Middle Road
Southold, NY 11971
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Pete Townshend: I Wish I'd Never Joined The Who
Guitarist wishes he'd been a solo artist
In a new new interview for the The Who: The Ultimate Music Guide, made by the makers of Uncut, Townshend revealed that he may have done things a little differently if he had the chance again when he was starting out.
"What would I have done differently? I would never have joined a band," he said. "Even though I am quite a good gang member and a good trooper on the road, I am bad at creative collaboration."
He added: "I would have made a much more effective solo performer and producer working the way Brian Eno has worked. I would be less physically damaged today."
"My ears, right wrist and shoulder would work more efficiently. In all other respects I am in extremely good shape."
More from Rock News
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The trailer for the 'Led Zeppelin IV' deluxe re-release has premiered.
Rainbow Reunion 'A Very Big Possibility'
However, ex frontman Joe Lynn Turner says he's "not supposed to talk about it"
Robert Plant To End Career With New Album?
The former Led Zeppelin frontman drops a bombshell
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Rolling Stone publishes court papers showing Young filed for dissolution of marriage
Iron Maiden Announce Classic 80s Vinyl Reissues
There will also be a strictly limited one-off run of the 7" singles


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- Publisher: THQ
- Release Date: Dec 17, 2007
- Also On: PlayStation 2, Xbox 360
- Summary: MX vs ATV kicks it up a notch and shifts into high gear as the best selling offroad franchise returns. Rainbow Studios (MX Unleashed, MX vs ATV Unleashed) has evolved their legendary Rhythm Racing engine to include throttle based power slides, near upside down whips and new scrubs at full speed all while retaining the smooth and authentic feel not found in any other game. Attempt to own the offroad by dominating the innovative new "X-Cross Tournament". X-Cross brings together 8 unique racing series like Endurocross, Opencross, Supercross, Waypoint and SuperMoto and then crosses them into one ultimate offroad championship. Brand new styles of racing are born as powerful vehicles tear through treacherous trails in the new Opencross mode, while then shifting gears to navigate boulders, logs, and water pits in Endurocross. Players can take control of the new ORV Sport and multiple other vehicles, including Monster and Trophy Trucks, as they blitz through rough rivers, rip though swampy everglades, and blaze through the desert dunes. Amp up your favourite vehicles power, handling, and acceleration with more than 100 sponsor parts and accessories. The MX vs ATV rivalry explodes as the top professional riders like Ricky Carmichael, Chad Reed, and others go bar to bar in Supercross, Outdoor Nationals, Supermoto, and Freestyle showdowns. The top 10 professional MX and ATV riders collide on the same track vying for vehicle supremacy. Be the last vehicle standing as 8 players compete online. [THQ]… Expand
- Developer: Rainbow Studios
- Genre(s): Racing
- # of players: 8 Online
- Cheats: On GameFAQs
- More Details and Credits »
Score distribution:
Positive: 8 out of 33
Mixed: 25 out of 33
Negative: 0 out of 33
MX Vs. ATV Untamed may not shine like a next-gen star, but it sure plays like one.
MX vs. ATV Untamed isn't the greatest motocross game ever, but it's so much damn fun that you probably won't care. Note to Rainbow, though: fire that janky, poorly rendered blonde you have carrying the sign before races and insert some live-action shots of two beauties in your commercial. You'll sell way more games.
MX vs. ATV Untamed is a solid game, but one that will eventually lose its hold on you. If you haven't played an offroad racer in a while, this is the one to get, but don't hold your breath for something that will entertain you for hours and hours on end.
MvA doesn't do anything wrong per se, it's just not the game that's going to bring new fans over to the sport of motocross.
As a motorcross game MX vs. ATV Untamed would have been nice to play. But the quality of the game has really been lowered by adding vehicles like buggies and monstertrucks. These could better have been removed from the game. When it comes to graphics this game can't cope with its competitors. It's a disappointing feeling to have a game in your possession which feels like an oldy.
As for the gameplay, it's a mixed bag, ranging from the hilariously entertaining to the mind-numbingly boring.
Score distribution:
Positive: 1 out of 3
Mixed: 1 out of 3
Negative: 1 out of 3
Jun 30, 2012This is a fun game. So man up and face it, this is a game which is only for fun. It isnt a serious and its not amazing. I cant say I think its fun for more than couple of hours because that would be a lie. Its ok though.… Expand
- 1:00
- (0 views)


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Type: Posts; User: Greenbelt
WABA Anacostia River Trails Treasure Hunt...
Sledgehammer on bike commute = ELITE
NE Branch trail widened and repaired in the construction zone under the rail bridge...
Sunday morning DC coffee shop riders
Best radar for DC close in timing of rain/storms: http://www.wunderground.com/radar/radblast.asp?ID=DCA
Awesome sunset tonight after the rain
Saris also has a handy vehicle fit guide:
Beware of any plastic spoilers on hatchbacks. For example, our Saris Bones trunk rack works great on the Corolla, but...
MPD had a helicopter in the air and cruisers in the area shortly after. My guess is the drone pilot is indeed having a pretty bad day, if they caught him at least.
In my area, we're pretty lucky that our trails aren't crowded and crashes are rare. But this morning a friend of mine wiped out at the construction site under the new rail bridge, where the trail...
The super bike
The commuter tank
The stupid bike
Paul's bike(s)
More vacation pics...
On the 2nd Tuesday of each month, the WABA/Prince George's advocacy group meets at the Hyattsville town hall (7pm) and then adjourns to Franklins for beer and food. All are welcome to join us. For...
More from the Bikinetic ride/meetup
West coast time...
I don't know about Everest, but we could maybe do a ride of a lesser peak on Research Rd in Greenbelt on a weekend when the road is closed to cars.
Mt Rushmore, maybe.
Relatedly, sort of:
WASHINGTON (AP) -- Former District of Columbia mayor Marion Barry is out of the hospital after...
Actually 99% of my fellow travelers have been courteous on the commute, but I'm having a hard time holding my frustration for cars blocking intersections and aggressive pedestrians walking through or...
Blockin the box
I understand there is a surfboard -- like a north shore of Oahu longboard surfboard, or maybe it's a sailboard? -- among other things, so maybe bring your cargo bike and a bungee or two.
People have invested so much in their isolated suburban car dependent fear-of-everything lifestyles. Now that things are changing, and the next generation isn't so fearful and is not necessarily...