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Release Date:
November 21, 2007
Studio: Screen Gems (Sony)
Director: Preston A. Whitmore II
Screenwriter: Preston A. Whitmore II
Starring: Delroy Lindo, Idris Elba, Loretta Devine, Chris Brown, Keith Robinson, Laz Alonso, Columbus Short, Sharon Leal, Lauren London, Mekhi Phifer, Regina King
Genre: Comedy, Drama, Holiday
MPAA Rating: PG-13 (for comic sexual content and some violence)
Official Website: Sony.com/ThisChristmas
Review: Not Available
DVD Review: Not Available
DVD: DVD | Blu-ray Disc | Blu-ray Disc
Movie Poster: View here
Production Stills: View here
Plot Summary: This year, Christmas with the Whitfields promises to be one they will never forget. All the siblings have come home for the first time in years and they've brought plenty of baggage with them. As the Christmas tree is trimmed and the lights are hung, secrets are revealed and family bonds are tested. As their lives converge, they join together and help each other discover the true meaning of family.
An All-Star cast consisting of Idris Elba, Loretta Devine, Delroy Lindo, Mekhi Phifer, Regina King, Columbus Short and Chris Brown lead this family dramedy full of surprises!
Trailer (9.28.07):
QuickTime, Hi-Res
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iPod Video
Clip 1 (10.16.07):
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Clip 2 (10.18.07):
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Clip 3 (10.19.07):
Flash Player
Exclusive Video Interviews (11.20.07):
Flash Player
The Holiday 2014 Movie Preview
Charlie Cox Talks Daredevil's Addiction to Crimefighting
New Preview for The Hunger Games: Mockingjay - Part 1
First Pic from Dead Rising: Watchtower
CS Video: John Gallagher Jr. and Kate Lyn Sheil Explore The Heart Machine
Sean Bean Boards The Martian Opposite Matt Damon
Watch Director Peter Sohn Draw Disney�Pixar's The Good Dinosaur
Shane Black's The Nice Guys Gets Some Bad Guys
James Cameron Reveals Advice He Gave Terminator Genisys Producer


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Wine Country "Q" Competition BBQ
Event Schedule
Competition BBQ Classes
Sponsors & Associations
Contact Us
2014 Class info coming soon...
Waiver of Liability
In consideration of accepting this
registration, I the attendee, intending to be legally bound, hereby for myself, my heirs, executors and administrators, waive and release any and all rights and claims for damages I may have against Wine Country "Q", John McGee or Rhana McGee, or their representatives, successors, and assigns, for any and all injuries suffered by me in this event. Further, I hereby grant full permission to Wine Country "Q", John McGee or Rhana McGee and/or agents assigned by them, to use any photographs, videotapes, motion pictures, recordings and any other record of this event for any legitimate purpose. By accepting a seat in the class I agree to all these terms and conditions provided herein. Electronic recording devices and cameras shall not be permitted.
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subset: commoncrawl


text:
All Results for Huberberg
29 matches in 8 collections
Birth, Marriage and Death(6) see all
- U.S. Social Security Death Index (4)
- Find A Grave (2) Free!
Census and Voter Lists(19) see all
Military Records(2) see all
Immigration and Travel(1) see all
- US Naturalization Records (1) Free!
Church Records(1) see all
Book Results
Search Again
Try this: With soundex on the surname


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42-39 K-State over on ESPNU. It would be good for us if Tech somehow upset them.
Favorite Teams:
Kansas City Chiefs: 11-6, Next Game: Offseason
Iowa State Cyclones Basketball: 28-7(11-7), Next Game: Sweet 16 vs. UConn
Chicago Cubs: 66-96, There's always next year.
Wow. It sure would be awesome! It would get us a little closer to the top with a win tonight and would take a tiny bit of the sting from the loss in Lubbock.
Losing at home to Tech would be one of the most K-State things you can do.
Originally Posted by ChrisMWilliams
I agree. We didn't choose Iowa State because it is easy. We chose Iowa State because it is awesome.
Post from HawkeyeNation:
So frickin jealous of what they have in Ames. It's truly amazing what Fred has done coming in with 0 coaching experience.
Texas Tech is doing what Texas Tech does: play people close for about a half on the road, then fall apart and lose by 20.
And Tech gaggs on some purple Wildcat. Lame.
i turned on the game to see tech down by 20. what a ripoff.
Originally Posted by CycloneNation18
Texas Tech is doing what Texas Tech does: play people close for about a half on the road, then fall apart and lose by 20.
This man is a prophet.
Originally Posted by GMackey32
Losing to Tech would be one of the most Iowa State things you can do.
Originally Posted by KSUcat
Urgency, Rhoads said. Thats exactly what I told our staff. Its exactly what I told our players. Urgency in getting your job done. Thats in a 100 percent rate of speed at executing your responsibility whether its a fit, whether its a tackle, whether its a route, whether its a cut-off block. Everybody needs a little bit more urgency in coaching and playing.
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At the focus by PistenBully
PistenBully 600 E+
The first diesel-electric snow groomer is on the slopes...
PistenBully select.
Highly coveted from the start and now available as PistenBully select: our PistenBully 600.
PistenBully SNOWsat
SNOWsat system for slope maintenance treating resources with respect.
PistenBully GreenTech
For silage harvesting, mulching, mowing and more.


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This week Drink Chia is excited to welcome a post by Austin Zakari! Austin is an adjunct professor of anthropology at Rollins College in Winter Park, Florida.
Sixty-one billion dollars…that's the estimated worth of the U.S supplement industry. Did you know more than half of all Americans take supplements daily? And disconcertingly, nearly a dozen recently
This week Drink Chia is excited to welcome a post by Austin Zakari! Austin is an adjunct professor of anthropology at Rollins College in Winter Park, Florida.
What a week it's been…I can hardly believe we are sliding head first into the holiday season, which means life is about to get a lot busier for all of us!
If you haven't had time to catch up on the week's health and fitness news, let me hit the highlights for you.
Here are three health
Don't be jealous, but this face greets me at work almost every day. OK, I know, you are just pea green with envy. You can't help it.
Meet Dooley. He's a silent partner at Drink Chia (unless he needs to go outside or sees a squirrel, then he isn't all that silent). This lovable Australian Labradoodle
I have a confession…
I'm a little bit of a research nerd.
It's true. Yes, I like to think of myself as a hip, fun, fit mom, but think about it…maintaining that status requires information. Lots of it. When I was developing Drink Chia, health, fitness and nutrition journals became my best friend.
So in our effort to
OK, moms, when do you find the time to exercise? Scheduling that run or spin class is one of the biggest challenges for parents. Between homework, sports practices and running the "mom shuttle" between activities, it seems those hours in the day tick away so quickly.
As you probably know, I'm a runner (remember, I developed
I'm noticing a trend on my social media feeds. This is a non-scientific observation, so stick with me for a minute. I'm pretty sure there is a direct correlation between the number of pumpkin-spice latte pictures and sick children.
Yeah, I know it's the time of year when our small people are busily sharing germs with
Four tips for creating nutritious lunches for kids.
How is back to school going at your house? Here in Florida, we've been back at the grind for about six weeks. Between homework, lunch preparation, and just getting out the door on time each morning, things are a lot more hectic.
When we first started Drink Chia about


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Topics: Health IT, Quality, Delivery of Care
Aug 05, 2010
IBM and Aetna have teamed up to create a service that will analyze patient medical records, claims data, lab results and other information to determine the best treatments, Reuters reports. "The service, which will incorporate IBM's analytical software, is also designed to flag overdue check-ups and alert doctors to which patients in their wards require the most immediate attention." Furthermore, the system would allow doctors to compare their performance and cost against national benchmarks, a feature that may help them win higher reimbursements from insurers. The service is just one part of IBMs push into health IT, which — at $20 billion — the hardware-turned-software firm views as a crucial business opportunity (Ando, 8/5).
Aetna subsidiary "ActiveHealth, which provides healthcare IT software and services, will jointly market the cloud suite, dubbed the Collaborative Care Solution," ZDNet.com reports. "In a nutshell, the Collaborative Care Solution takes ActiveHealth's clinical support technology, called CareEngine, and delivers it through IBM's cloud computing platform and other assets such as its Cognos business intelligence software. The aim: Combine electronic medical records, claims, medication and lab data to cut medical mistakes and costs" (Dignan, 8/4).
Aetna and IBM aren't the only firms collaborating in the health IT space. The newsletter eWeek reports, "Intel and GE formalized its collaboration in health care with a 50/50 partnership to tackle chronic diseases and implement telehealth initiatives. As part of the agreement, the two companies plan to tackle exploding health care costs that are affecting an increasingly aging population by allowing people to get care at home." A new partnership firm will launch before the year's end to support the effort (Horowitz, 8/4).
This is part of Kaiser Health News' Daily Report - a summary of health policy coverage from major news organizations. The full summary of the day's news can be found here and you can sign up for e-mail subscriptions to the Daily Report here. In addition, our staff of reporters and correspondents file original stories each day, which you can find on our home page.
© 2014 Henry J. Kaiser Family Foundation. All rights reserved.


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The All-New 2014 Jeep Patriot in San Antonio TX
It's always a little difficult to imagine a Jeep vehicle getting any better, but the automaker is not one for settling. Rather, it takes everything that's good about a vehicle, makes it great, then makes the miniscule adjustments and alterations to make it near perfect. This is the case with the 2014 Jeep Patriot in San Antonio TX. The now legendary SUV maintains its iconic Jeep ruggedness, but it has amped up the style and grown in its strength and longevity.
Running on one of two available engine options, the latest Patriot can produce up to an estimated 30 mpg hwy fuel economy with an impressive driving range of over 400 miles. The first engine option is the trusted 2.0L DOHC 16V engine, which tops out at 158 horsepower while churning out up to 141 lb-ft of torque. The second engine option is the 172-horsepower 2.4L World Engine, which pumps out up to 165 lb-ft of torque while still maintaining an estimated fuel economy of 28 hwy mpg. This power mixed with its Trail Rated capability allows the SUV to tow up to 2,000 pounds effortlessly.
Now that we have it in stock, it's your turn to try out the 2014 Patriot in San Antonio in person. Schedule a test drive today and experience the difference.
Find Yours!
Stop over to Ingram Park Auto Center today and get the best price on the 2014 Jeep Patriot in San Antonio, TX.
Our professional staff will help you out through the process and make sure you are comfortable!
- Outstanding selection of the Patriot
- Financing available for all models
- No hassle sales staff - so no pressure
- Great prices on trade-ins
- Best car shopping experience in San Antonio area


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Meta Search
search across all the following databases:
Data Catalog
Data and documentation
Common questions and answers.
Entire collection of data resources.
Political Science: A self-inflicted wound?
Sage Stats and CQ Political Stats Trial
Breaking News: Protect the 2020 Census
The Fastest Growing US Cities Are Mostly In the West
Another rule from NIH: Demographers might get to ignore this one
PSC Data Catalog: Study Bibliographic Details:
|Access to Files:
|Data and Documentation
|Recent Science and Engineering Graduates, 1980 [United States]: New Entrants Study
|Study Number:
|Catalog Date:
|Primary Investigator(s):
|National Science Foundation
|DISC Wisconsin
|This study is a national study which focuses on college graduates with degrees in the Natural Sciences, Social Sciences, or Engineering. The study is designed to obtain information on post graduation employment and/or continuing education experiences.
| by Title . by Number . Search . Browse . Help . Next |


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NASHVILLE, Tenn. —
|Coty Sensabaugh shared smiles and his brother's story with guests while
Sensabaugh held the first of several public events scheduled in his Leukemia & Lymphoma Society Man of the Year campaign that is honoring his brother's legacy by raising funds and awareness. Sensabaugh called his campaign "A Fight for Jamaar," in tribute to his brother who died at 16, one week after being diagnosed with leukemia.
Sensabaugh, who was 11 at the time, said he appreciated how receptive the diners were to Jamaar's story and to California Pizza Kitchen, which donated 20 percent of all of Thursday's sales to the campaign.
"I like telling them about Jamaar because growing up, after he passed away, that's all I ever heard, how great of a person he was and how much impact he had on individuals," said the Titans cornerback who is preparing for his second pro season. "I'm just trying to have half the impact that he had on people by telling his story. When people see me, I hope they see the spitting image of him, so I'm just trying to keep his name alive and let everybody know about my older brother.
Titans teammates Alterraun Verner and
Verner also hopped behind the counter, tossing pizza dough and sliding the pies in and out of the restaurant's signature fire-breathing oven with a gigantic spatula of sorts.
"I think the event went great," Sensabaugh said. "We put a lot of smiles on a lot faces, and I really feel we made a difference. I want to thank everybody that helped me with this night and give special thanks to my teammates Alterraun Verner and Robert Johnson and their significant others for coming out and helping us.
"I spend more time with those guys than anybody, so they've pretty much become my family," Sensabaugh added. "It just means a lot for them to show love and help me fight what I'm fighting. It's a great thing."
The LLS Man & Woman of the Year campaign is a 10-week fundraising blitz that began April 4 and continues until 6 p.m. on June 13. Sensabaugh has scheduled the following public events for his campaign:
"Coolin for a Cure"
Sweet CeCe's (Green Hills)
4031 Hillsboro Pike Nashville, TN 37215
Thursday, April 18, 2013 | 3-7 p.m.
***20 percent of proceeds will be donated to LLS in honor of Coty's campaign***
Chick-fil-A Spirit Night
Chick-fil-A Brentwood
330 Franklin Road Nashville, TN 37027
Thursday, April 25, 2013 | 5-8 p.m.
***15 percent of sales will be donated to LLS in honor of the Coty Sensabaugh Man of the Year Campaign***
Prowl & Growl
Cumberland Park
592 South 1st Street Nashville, TN 37213
Tuesday, May 7, 2013 | 3-6 p.m.
Nashville Clemson Club | NashvilleClemsonClub.com
"Dine with the Titans for a Cure"
Maggiano's Little Italy Restaurant
3106 West End Avenue Nashville, TN 37203
Thursday, May 23, 2013 | 7-9 p.m.
Individual Tickets: $150 | Table Sponsorship: $1500
Sponsorship includes: Three-course scrumptious dinner, opportunity to bid on live and silent exclusive auction items from the Tennessee Titans! Meet families that are directly affected by blood cancer and hear their story. Click here or call 615-535-3140 to purchase tickets to the dinner.
***All proceeds generated from this event will go directly to LLS***


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I've been inactive on tumblr for quite a while now because i've been in the process of migrating to another site. I will now be posting on my official website below from now on. Thanks for following me on tumblr! :)
Give it up to my crewmate for taking home the solo toprock battle at the Notorious IBE in Rotterdam!


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Results per page:
out of State Title Transfer in Michigan
Compare Auto Insurance Quotes in 3 Steps
1. Enter Your Zip:
Search Results - 53 found
Michigan Car Registration Guide - Renewals, Online & Mail Options, Forms, & FeesMichigan car registration information, forms, and procedures. Registration renewal information, new to a state, registering a new vehicle, and non operational.
- New to Michigan?
- Registering a Vehicle in Michigan
- Transferring a Michigan Vehicle Registration
- Temporary Michigan Vehicle Registration Permits
- Military & Non-Resident Michigan Vehicle Registration
- Michigan Vehicle Registration Fees
- Custom-Built Cars
- Obtain a Duplicate Michigan Vehicle Registration
- Registering a Non-Operational Vehicle
- Michigan License Plates
MI Auto Sales Paperwork - Notice of Transfer and Release of Liability, Bill of Sale, Title TransferBe prepared with the appropriate paperwork and applications when you sell a car in Michigan - bill of sale, title transfers, duplicate titles, notice of transfer..
Michigan - Replacing a Lost Title - How To Get a Duplicate MI TitleIs your Michigan car title lost? See how to get a duplicate from the MI DMV at DMV.org: The MI DMV Made Simple.
MI Car Buying Paperwork - Bill of Sale, Title Transfers, Duplicate Titles and RegistrationBe prepared with the appropriate paperwork and applications when you buy a car in Michigan - bill of sale, title transfers, duplicate titles, license plates and..
Michigan SOS Regulations for Buying & Selling VehiclesFind Michigan SOS Regulations for Buying & Selling Vehicles.
Michigan Title Transfers - SOS Titling & Registration Information OnlineMichigan procedure for transferring a vehicles title when buying, selling, inheriting or donating a car.
How to Surrender a License Plate in MI When Changing Ownership or MovingRequirements for surrendering MI license plates when selling a used vehicle or moving out of state. Info on how to surrender a license plate varies by state.
Michigan - Buying & Selling FAQs - The Paperwork To File At The MI DMVGet the facts before buying a new car or selling your used vehicle in Michigan. Learn more on MI vehicle tax, obtaining a bill of sale and more.
Michigan License Plates & Placards InformationInformation on obtaining license plates & placards for Michigan.
Michigan - Register Off-Road Vehicles, Snowmobiles, Motorhomes, RV and More With The MI DMV | DMV.orgFind MI Title & Registration Information for Other Types of Vehicles at DMV.org: The MI DMV Made Simple.


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Hi, I'm Anna :) I'm 22 and I'm trying to make a lifestyle change towards getting healthy by doing more exercise and eating healthy.
I know how hard it is to know what to cook in the beginning when you've been so used to fatty, carby, low-nutrition food, so I'm treating this tumblr as a scrapbook full of ideas.
Hope you guys find some inspiration here!
Also, if you wanna see my beauty, art and style tumblr, it's http://artandbeautyxx.tumblr.com/
445 calories per serving


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Burglary under investigation
Local law enforcement is seeking the public's help in solving a burglary case at a local attraction.
On June 19, officials at Tunica National Golf and Tennis reported missing merchandise from a retail area. The value of the items was not released.
Latest News
Derelict building may come down soon In response to a...
Police arrest two in recent break-ins Law enforcement officials...
Gaming to county: rethink tax hike In a letter to the Tunica...
In the Pink Tunica Elementary students...
Fire District cash crunch could affect insurance, response times Residents and...
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*image shown is 5 x 8 or larger rug
*smaller sizes will not show complete pattern, will be scaled down to fit.
Name: Mosaic 1080
Manufacturer: Surya
Collection: Mosaic
Material: Wool
Construction: Hand Tufted
Colors: Tans/Browns/Rusts , Blues
Origin: India
Description: These Hand tufted wool rugs reflect casual but elegant living. (Mosaic 1080 Contemporary Geometric Hand Tufted Wool Rug)


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This teacher Profile is 29% complete. Help us add more information
Michele Morisseete
Teacher at Kane Middle School
05/20/14 - Mr Morissette is an easygoing, yet knowledgable teacher who knows how to make students look forward to his classes. He has a sense of humour and assists us when we don't understand or need advice. Show More Show Less
Easiness 4.0
Helpfulness 4.0
Clarity 5.0
Knowledge 4.0
Textbook Use 2.0
Exam Difficulty 3.0
04/12/12 - It's Michael Morrissette he isn't michelle..... wow! He was my sixth grade teacher like 5 years ago LOL, he is soo cool awesome teacher I miss him I should go visit he is still teaching and he taught my siblings. Show More Show Less
Easiness 3.0
Helpfulness 5.0
Clarity 5.0
Knowledge 5.0


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Emeritus at Bakersfield
Bakersfield, CA 93311
ALFA Member
The Assisted Living Federation of America (ALFA) is the largest national association exclusively dedicated to professionally-managed senior living communities and the seniors and families they serve.
Since 1990, ALFA has advocated for choice, accessibility, independence, dignity, and quality of life for all seniors. How?
- Advocating for public policy that promotes choice, dignity, independence and quality of life for seniors in Washington, DC and state capitals across the country.
- Advancing excellence among senior living communities and their leaders by producing conferences, publications and educational resources that share best practices and promote dialogue.
- Serving as the voice of senior living with the media, the public and others seeking information about senior living communities.
Companies operating professionally-managed senior living communities join ALFA because they embrace the resident-centered philosophy of senior living including its core principles and positions. What's more, each member company pledges to offer a high standard of service.
Choosing to tour and move to a community managed by an ALFA member company offers greater peace of mind to seniors and their families seeking quality senior living communities. Look for the ALFA Provider Member seal when locating communities to tour. You can learn more about ALFA at www.alfa.org.
Starting at $2,550/mo.*; $3,350/mo.* (ALZ)
From Emeritus at Bakersfield
We offer a home like setting and cheerful smiles from our professional staff who greet you every day. Our caring staff offers the assistance you need while respecting your independence.
Our peaceful setting, restaurant style dining experience, activities and beautiful setting combine to create a wonderful living environment everyday. Our genuine caring staff, home style meals, daily activities add to our residents' experience. They will tell you they appreciate all the options while living at an Emeritus Senior Living community.
The sense of community is all around you when you become part of the Emeritus family. Through special events, activities, clubs and ongoing cultural enrichment programs, we offer unlimited opportunities for you to get to know other residents and us. Call to set up an appointment for a tour because we delight in showing you our home.
Our Family is Committed to Yours.®
Amenities and Services
- Daily assistance with bathing and dressing
- Medication management
- Dining assistance and special diets
- Assistance with reminders and redirection
- Escorts and assistance with walking
- Emergency response call system
- Housekeeping
- Laundry and linen service
*Rates subject to change at any time. Level of care not included.
Reviews of Emeritus at Bakersfield
Average Rating: based on 6 Reviews
I am/was a resident of this facility
Dad was at Emeritus, and it was OK. If I have to do it all over, I wouldn't have put him in assisted living; I want to put him more into a house. He was in the big facility, but they don't have as many people to watch him, and what killed my father eventually were a lot of falls and hitting his head. I would not have put him in a facility like that. The staff was nice, but then more the upper level staff was a little snotty it's just didn't run in the right way probably because I complained about the cleanliness, and they didn't watch my father. Although more of the staff was pretty much nice but the RNs and the director of the place did not have good attitudes.
I am a friend or relative of a resident
I place my aunt in Emeritus. The staff is wonderful. They have been so good to my aunt and it has been a very positive thing. She is in a beautiful room. They put in new curtains, painted the wall and place new mini-blinds in. I have eaten a few times there and the food is very good. Since she moves there, she has a little bit more positive attitude and she gets up at 7 o'clock to go to breakfast, which she never did before. As far as the whole picture and all the activities, I am old enough but I am not ready yet, but I will live there and I highly recommend them.
I visited this facility
We recently had a tour of Emeritus of Bakersfield and were very impressed. The staff was very friendly and seemed quite efficient. The entire campus was clean and there were no unpleasant smells. The residents seemed happy to be there. Now if we could only convince my Mom that this is where she should be.
I visited this facility
We just went through the housing and they just showed me around the dining room and the apartment. The rooms were nice.
I am a friend or relative of resident
I have a loved one residing at Emeritus. The facility is beautiful and the rooms are very spacious. There is a court yard that is nice but could use a makeover. When my loved one moved to Emeritus, the food in the dining room was very good, healthy and appealing. Due to some changes in staff, the food is mediocre at best now. The facility is safe and clean. The care and attention given by the aids is top notch though and the support staff is exceptional, (front desk, housekeeping, med-tech, maintenance, etc.) They genuinely care about the residents and really take good care of them. I do not feel the same way about the nurse in charge there or the administrator of the facility. I do understand that their job is to look out for whats best for everyone at the facility but the compassion and concern for the individual is lacking. If we were to do it over again, we would choose Emeritus because it really is a nice place but I wish it were more like it was when our loved one first moved in.
I am a friend or relative of a resident
The setup of this facility is very well designed. The employees were all very nice and thoughtful of their residents. The facility had programs almost every day which was nice because it helped the residents get out of their rooms and get some exercise. My grandmother really loved this place and I did too because they kept very good care of her and she knew that. There was only one problem with this place was that they could have kept it a little bit cleaner. But other than that it was and still is a very nice place.
Location of Emeritus at Bakersfield
Features of Emeritus at Bakersfield
- Licenses: License #157206832
- Lowest monthly rate: 2,550
- Minimum Memory Care Cost: 3,350
Get Details
- Get a quote
- Learn about payment options
- Make an appointment
About Assisted Living
- First Day in Assisted Living: Expert Suggestions
- 5 Reasons to Take Your Pet With You to Assisted Living


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Posts: 2838
Registered: 09-10
Posts: 2067
Registered: 05-12
Posts: 29
Registered: 08-09
Ossi said:
Both images were uploaded to Imgur just before your post so I'm guessing you're the uploader, care to share your original source on the first one?
Looks like something from DeviantArt or CGTalk to me.
Posts: 1305
Registered: 11-09
Posts: 2692
Registered: 07-02
Posts: 3784
Registered: 03-10
Posts: 907
Registered: 10-09
Clonehunter said:
That Pinky on the website looks pretty cool though. Sorta reminds me of the Doom 64 Pinky more than anything.
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Raccoon Print by Baso Fibonacci
alexithymi4: untitled by Baso Fibonacci on Flickr.
saltwaterseastars: A painting I did for one of my best friends. Ihazdarabiez SO. MANY. COONS.
What an amazing painting!
killtaupe: He requires at least two grande lattes in the morning before he can peacefully interact with the public.
Get me Some Fucking Coffee Magnet
2.75" x 3.5" x 0.5"
acrylic & embossing tape on wood
From Furaffinity
life-in-snapshots: Rock painting by me :)
snooksstrokes: watercolor and india ink. check out my etsy shop!
Raccoon by bigredsharks on deviantart
This is incredible!
Mike Stilkey, ink, acrylic and pencil on top of books.


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"Intaxication: Euphoria at getting a refund from the IRS, which lasts until you realize it was your money to start with." Unknown, from a Washington Post word contest
When is a CPA practice not "practice before the Internal Revenue Service?" And if it is not practice before the IRS, does that mean it's okay to use contingent fees in a client arrangement?
Why do I write about this topic now? This past July, the U.S. District Court for the District of Columbia issued an opinion (Ridgely v. Lew) that takes a significant strike at IRS's ability to regulate contingent fee arrangements.
Gerald Ridgely is a CPA who practices with Ryan LLC, a global tax services company, but not a registered CPA firm. Ridgely sued the IRS, arguing that the Service exceeded its authority under Circular 230 in regulating the preparation and filing of ordinary refund claims, which practitioners file after a taxpayer has filed his original tax return but before the IRS has initiated an audit of the return. Ridgely contended that the inability to charge a contingent fee for a refund claim cost him clients and significant revenue. Under a contingent fee arrangement, the client only pays the fee (or a percentage of the refund) if the claim is successful.Prior to 2007, Circular 230 had a contingent fee rule that was very similar to the AICPA rule. IRS concerns over taxpayers playing the "audit lottery" led it to further restrict its contingent fee rule. Here's what Circular 230 Section 10.27 says about contingent fees:
"A practitioner may not charge a contingent fee for services rendered in connection with any matter before the IRS except:
(1) In connection with the Service's examination of, or challenge to –
(a) An original tax return; or(2) A claim for credit or refund filed solely in connection with the determination of statutory interest or penalties assessed by the IRS.
(b) An amended return or claim for refund or credit where the amended return or claim for refund or credit was filed within 120 days of the taxpayer receiving a written notice of the examination of, or a written challenge to the original tax return.
(3) For services rendered in connection with any judicial proceeding relating to the Internal Revenue Code."
The District Court ruled in Ridgely that Circular 230 could only regulate "practice" before the IRS and the preparation of an "ordinary refund claim" was not practice. Specifically, the court focused on the text of Circular 230's authorizing statute which uses the term "representative," reasoning that the preparation of an ordinary refund claim before the practitioner became a representative was not practice before the IRS. The court rejected the IRS's argument that it had authority to regulate Ridgely on the basis of his CPA status alone, finding that a CPA preparing and filing ordinary refund claims before possessing any power of attorney possesses no legal authority to act on behalf of taxpayers and, therefore, is not a "representative" before the IRS.
The court's order enjoining the IRS from enforcing section 10.27 is limited to those instances where the preparation and filing of the ordinary refund claim precedes the start of any examination or adjudication of the refund claim by the IRS and any formal legal representation on the part of the practitioner. CPAs should be aware: Karen Hawkins, director of the IRS Office of Professional Responsibility, has stated that she will be looking for the narrowest interpretation of the case and the broadest interpretation of OPR's jurisdiction.
The AICPA's contingent fee rule, Rule 302, is a little more liberal. Under the AICPA rule, a member could potentially charge a contingent fee for an amended return if the member can demonstrate a reasonable expectation, of "substantive consideration" by a taxing authority. For example, the subject of the amendment is part of a test case (involving a different taxpayer) and it is likely that the taxing authority will substantively review the refund claim and not merely process the return.
Time for the questions!
And if "intaxication" involves getting your own money back, what do you call it when you have to give a percentage of it away? I'll answer these questions and more in a follow-up blog post.
Edward S. Karl, CPA, Vice President of Taxation, American Institute of CPAs.
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Dr. Smith left you a voicemail at 10 p.m. on a Sunday night. You couldn't make out the entire message due to a weak cellphone signal and background noise, but you gathered he was talking about the Health Insurance Portability and Accountability Act and needing you to sign something called a Business Associate Agreement.
Dr. Smith is an excellent dermatologist, but you know from doing his taxes that regulatory compliance isn't necessarily his forte.So what exactly is a Business Associate Agreement and how do you know whether Dr. Smith is right about it?
The Business Associate Agreement isn't a contract for services or a typical non-disclosure agreement. It deals only with your responsibilities as a "business associate" under HIPAA. The Department of Health and Human Services' released a whole new set of HIPAA rules on Jan. 23, 2013, with an effective date of Sept. 13, 2013. Most clients in the medical and dental professions are "covered entities" under HIPAA because they collect, maintain or transmit protected health information.
You play phone tag with Dr. Smith for a few days. When you finally reach him, you explain that you don't have access to his patients' medical records and thus don't think the Business Associate Agreement applies to you.
"No, it does," says Smith. "You have my patients' names from the refunds account in QuickBooks; that's PHI too."
Dr. Smith is right. The HIPAA Privacy Rule protects all "individually identifiable health information" held or transmitted by a covered entity or its business associate (in this case your firm), in any form or media, whether electronic, paper or oral. PHI goes beyond medical records. Patient names, addresses and social security numbers are also protected.
Remember the key word, "identifiable." If patients can't be "identified" from the data that you "hold" or "transmit" on behalf Dr. Smith, you don't have PHI and should not be required to sign a Business Associate Agreement.
Avoid holding PHI whenever possible. As a business associate, anytime you hold PHI on behalf of a client, you are directly liable under the HIPAA rules and subject to civil and criminal penalties for unauthorized use and disclosure of PHI. You're also liable for failing to safeguard electronic PHI in accordance with the HIPAA Security Rule. This also means you must require any cloud-based software or data storage providers that you use to sign a Business Associate Agreement as well.
Because HIPAA puts no restrictions on the use or disclosure of de-identified health information, you should request de-identified data whenever possible in lieu of signing a Business Associate Agreement.
Dr. Smith concedes that his staff can de-identify patient refund data before providing it to you. "But you prepare our payroll too," says Smith. "This potentially gives you access to PHI on my employees."
This time, Dr. Smith is wrong. The HIPAA Privacy Rule excludes employment records that a covered entity maintains in its capacity as an employer.
Equally important, HIPAA contains a "minimum necessary" rule which provides only that PHI required for the engagement should be shared by the healthcare provider with the Business Associate. If you encounter a situation (in an audit for example) where in your professional opinion it is necessary for you to access PHI, you will likely need to sign a Business Associate Agreement. You should limit the quantity of patient data to ONLY what you need and no more. If you're not 100 percent sure your electronic systems meet HIPAA security standards including data encryption, request printed copies only.
Most BAAs use standard language provided by the sample agreement available on the HHS website. You should familiarize yourself with the standard language so that you can focus on any additional language unique to the engagement when you review a Business Associate Agreement provided by a client.
AU-C section 250, Consideration of Laws and Regulations in an Audit of Financial Statements, provides general guidance applicable to Business Associate Agreements. More specific guidance is available in Health Care Industry Developments - Audit Risk Alert 2013/14. You can download the above reference chart for future use as well.
Mark O. Dietrich, CPA/ABV. Mark is co-author of The Financial Professional's Guide to Healthcare Reform and served as chairperson of the AICPA's Healthcare Industry Conference in 2012 and 2013.
HIPAA compliance image via Shutterstock
Have you ever stopped and asked yourself why you would ever want to make a tax return engagement more efficient, if it really only means you will charge less over time?
Stay with me here while I explain how value pricing and efficiency can go hand-in-hand. Below is a hypothetical chart of fees incurred to prepare a 1040 return, as well as the amounts actually invoiced. I am going to explain how you are leaving money on the table.
Year one is largely spent reviewing the prior year returns to familiarize yourself with the client and to establish your internal workpapers. This will naturally take more time. So when you bill the client and see that you have incurred $1,500 in fees, your gut might tell you that the return is not worth that amount. So, you discount the fees to reflect the amount that you a) think the return was worth and b) think the client is willing to pay.
In year two, you have established efficiencies in preparing this return, and while the tax situation is exactly the same, you're able to spend less time on it. Despite this reduction in time, your actual fees exceed the amount you charged in the prior year. Do you think it is reasonable to expect the client to pay more money for the same service when nothing has changed? Probably not, so you find yourself discounting the return again, perhaps to avoid an angry client calling to inquire about the increased fee.
Year three rolls along and you have delivered the same product, but your amazing efficiency strides result in even fewer hours completing it (translating to lower fees). If you hold to your historical model of billing "actual time" spent, you have backed yourself into a position where you have to charge less than prior years. And you, my friend, have left money on the table.
You may not have realized it, but, in the first year of this engagement, your gut was actually steering you to value bill the engagement. The bottom line was that you knew the value of the services and what the client was willing to pay. In simplest terms, the key to value pricing (in advance) or value billing (in arrears) is that you need to price both the work and the client.
Had you trusted your gut instinct in year one, you could have established a fee with confidence, while saving the time involved in tracking hours and worrying about billing. And if you had truly embraced the concept of value pricing, you might have looked for opportunities to differentiate your services and offered the client fee options. I am not suggesting this is easy, and it is certainly not at first. It takes research, preparation and communication with all parties involved, but is worth the investment of time.
When I was in practice, I came across Ron Baker's "Implementing Value Pricing" and it opened up a whole new world for me in practice management. The concepts in that book made so much sense that I could not understand why professional service providers would bill any other way.
I encourage you to spend some time this fall researching the topic and figuring out what it could mean for you and your firm. Learn what other practitioners have to say in Leaving the Billable Hour Behind from the Journal of Accountancy. Then, develop a strategy that works for your unique practice and head into the upcoming tax season with a new confidence and pricing approach that enables you to bill for the value of your services, not how many hours you clocked in a week. Who has time for that?
Other AICPA resources to help you learn more about value billing include:
Cari Weston, CPA, Senior Technical Manager - Taxation, American Institute of CPAs.
Time clock image via Shutterstock
My daughter, her fiancé and I were recently looking for something fun to do in Washington, D.C. As we were poking around, we found a special attraction at the National Building Museum – a maze.
When we took our first steps into the maze, we felt excited but a little apprehensive. We knew there would be twists and turns to weave through. We wondered, would it be easy to navigate or would we get lost in a sea of offshoots and dead ends? But as we made our way through, apprehension gave way to pure fun!Sorting through the rules and reporting requirements of the Affordable Care Act feels a lot like finding your way through a maze but without all the fun. The ACA provides plenty of twists and turns but they don't seem to lead tax practitioners out of anything. They just seem to lead us deeper down a dimly lit corridor toward more rules to master and more forms to file, which means more work to do.
The Internal Revenue Service, on the other hand, has been working hard to arm us with some ACA navigational tools. The most recent of which came in the form of... well... forms... both new and revised, which they issued in draft format. We are hopeful that the instructions will be released by the beginning of September. The AICPA will be reviewing these forms closely and offering recommendations to the IRS for ways to make them easier to use.
Here's a snapshot of the new information reporting forms:
New Information Reporting Forms
Marketplaces will report information on coverage provided to each enrollee
Filing begins in the 2014 tax year
Insurers will report information on coverage provided to each enrollee
Optional for the 2014 tax year and mandatory for 2015
Form 1094-B, Transmittal of Health Coverage Information Returns
To be used to report all Forms 1095-B with the IRS
Optional for the 2014 tax year and mandatory for 2015
Form 1095-C, Employer-Provided Health Insurance Offer and Coverage
Applicable large employers will report information on coverage for each employee
Optional for the 2014 tax year and mandatory for the 2015 tax year
Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
This form will be the method of transmitting all Forms 1095-C to the IRS.
See filing requirements for Form 1095-C
And, the new/revised forms to be filed with a taxpayer's federal income tax return, beginning in 2014 are:
New or Revised Tax Return Related Forms
Line 46 - report the excess of any Premium Tax Credit received throughout the year.
Line 61 - report whether the taxpayer has minimum essential coverage or owes a penalty
Line 69 – report the amount of PTC
Form 8941, Credit for Small Employer Health Insurance Premiums
Updated to accommodate the recently released final regulations
New form to be used to claim the PTC or to reconcile any advanced PTC amounts received during the year to cover health insurance premiums
New form to be used to report an exemption from the insurance requirements
As daunting as they may seem at first, the rules and reporting requirements of the ACA can be tackled - the AICPA, in addition to working to improve the forms, will be hosting several webcasts this fall to explain the intricacies of compliance. We will also be offering you materials to give clients, starting with this two-page overview for individuals, What the Affordable Care Act Means for You. Look for all of these and other information and resources on the Health Care Reform Resource Center.
Kristin Esposito, CPA, Tax Technical Manager, American Institute of CPAs. Kristin serves as staff liaison to the International Tax Technical Resource Panel as well as the Employee Benefits Tax Technical Resource Panel and related task forces. Before coming to the AICPA, Kristin spent more than 15 years in a variety of corporate tax positions. She holds a Bachelor of Science in Business Administration with a concentration in Accounting from West Chester University and a Master of Taxation from Villanova School of Law.
Corn maze image via Shutterstock
With a new leadership team in place, the Internal Revenue Service Exempt Organizations Division has swiftly come together to introduce a shorter and easier application form (Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code) for organizations seeking section 501(c)(3) tax-exempt status. The IRS estimates up to 70% of all applicants will qualify to use the new streamlined approach.
Prior to the form's July release, Tamera Ripperda, IRS Exempt Organizations Division's newly appointed director, shared insights with CPAs at the AICPA Not-For-Profit Industry Conference and explained the significant role the simplified form will play in the new IRS transition process her team has internally dubbed: "Moving Exempt Organizations Forward."
"The new form will focus on the questions that are absolutely necessary for exempt determination," Ripperda said. The Exempt Organizations Division receives more than 60,000 applications each year and a rise in applications in recent years, combined with a decrease in staffing, means the team receives more tax-exempt status applications than it is able to process.
This is where the new Form 1023-EZ process fits in. The new streamlined method is designed to reduce the application backlog and a minimized number of application questions should alleviate the IRS's need to conduct extensive research and fact checking. The IRS now puts the burden of compliance on applicants by requiring them to check a box at the top of the form to attest that they have completed the eligibility worksheet, are eligible to apply for exemption, and have read the requirements for exemptions under section 501(c)(3).
Form 1023-EZ is geared towards smaller organizations, with a strong aim towards organizations that may be eventual 990-N filers, organizations with low receipts, and new startups that do not have a lot of activity or operations yet. Most small organizations should meet the following major eligibility requirements (see full Form 1023-EZ Eligibility Worksheet):
Ripperda explained how the IRS is implementing Lean Six Sigma Organization managerial concepts (widely used in corporate settings) to make the process more efficient and is using the FIFO (first in, first out) method to resolve old cases first. These new procedures are illustrated in an IRS memo, where we can see an initial pilot for the streamlined application process includes six basic review steps, along with a final confirmation of correct user fee submission.
Both the Form 1023-EZ and the user fee can only be submitted online at pay.gov. This online-only requirement hopefully will reduce the chance for applications to get stuck in a backlog due to insufficient payments.
(Source: TEGE-07-0214-02 memo, Feb. 28, 2014)
CPAs representing EOs are concerned that a shortened tax-exempt application process today may result in an increase in long and extended audit examinations on the back end.
National Taxpayer Advocate, Nina Olson, explained in a recent FY15 Objectives Report to Congress that the "Form 1023-EZ does not even provide a space for, much less require, a narrative description of the organizations' proposed activities. Olson is therefore "deeply concerned about the IRS's abdication of its responsibility to determine whether an organization is organized and operated for an exempt purpose and not merely accept an organization's statement to that effect."
Only time can tell how the implementation of a new Form 1023-EZ will affect the 501(c)(3) application process and the overall recovery of the IRS Exempt Organizations Division. The IRS's willingness to innovate is an encouraging sign for both taxpayers and practitioners.
For more information on applying for tax-exempt status and how to keep up to date on IRS Exempt Organization news, please see the following resources:
Amy Wang, CPA, Technical Manager - Tax, American Institute of CPAs. Amy serves as the technical manager for the Individual & Self-Employed Tax Technical Resource Panel, as well as the Exempt Organizations Tax Technical Resource Panel and related task forces. She also sits on the planning committee for both the AICPA Not-for-Profit Industry Conference and the Conference on Tax Strategies for the High-Income Individual. She has public accounting experience in federal and state taxation and holds a BS in Accounting with a Minor in International Business from Penn State University.
Due to the American Taxpayer Relief Act of 2012 and the net investment income tax, many clients have no doubt experienced the impact of the new multi-layered tax environment. According to a panel of leading CPA financial planners, clients ranging from those with high net worth to those with middle income were shocked to be hit with the NIIT and higher tax rates this tax season, and have been receptive to proactive planning to mitigate in future years.
Consequently, 2014 is the year to sit down with your clients and provide proactive guidance, education, planning and expertise. Here are a few helpful tips from our panel of experts to help you do that.
Evaluate the impact of ATRA and integrate planning now and in the future. Now more than ever, financial planning and tax planning need to be integrated. Planning ideas in this new environment include:
After considering planning steps that can be taken immediately, work with clients to develop 10-15 year projections for income tax and integrate it into their overall financial plans.
Involve multiple generations in the planning process. Planners are seeing more openness from clients in engaging younger generations in the planning process. Multi-generational meetings enable clients to share family values and priorities with the next generation and expose them to the importance of guardians, trustees and wills for the transfer of wealth. And it communicates that estate planning is much more than just taxes!
To simplify the complexity, use visuals and flowcharts to help clients understand the impact of estate plans, timing of distributions and how much goes to future generations vs. charity. Be sure to review beneficiary designations, titling on assets and communications to the next generation.
Engage with clients to spur action. Keep the momentum and engagement with clients going post tax season to get them to take action for the future. Hold face-to-face planning meetings with the top 50% of your clients before August 15. Set topics and goals for each meeting, and make sure you've thought about and researched each. Make sure you spend at least half the time listening to what is on each client's mind. Develop deliverables and an action list your staff can use to continue to engage with clients after meetings.
Take advantage of AICPA resources. The AICPA has valuable resources to increase your knowledge and help you effectively serve your clients. Here are a few:
This is a great time to join the PFP Section with an introductory offer of $99 for your first year of membership (use promo PFP14). If you're not a CPA and interested in membership, learn about becoming a non-CPA associate member.
Susan McAndrew, CPA, Technical Manager – PFP, American Institute of CPAs. Susan's responsibilities include managing PFP member communications, creating and maintaining resources and tools for PFP/PFS members, as well as working with the AICPA's PFP Executive Committee on their initiatives. She holds a BS and MS in Accountancy with a tax specialization from the University of Illinois and worked in public accounting prior to joining the AICPA.
Regardless of the size of your business, somebody should be responsible for maintaining your company's fixed asset or depreciation schedule. Since in most cases this is not a full-time job, it may be neglected. Updating accounting records is unavoidable for most of us. However, many of us are incredibly busy. Who has time to pull out a fixed asset list - just to make an addition? If your company is large enough to employ an asset manager, you may be up to speed with fixed assets. If not, who is responsible for managing this schedule and do they have the information they need? New tax regulations that went into effect Jan. 1 allow organizations to go back and write off those assets on the books that are long gone. The regulations even allow for partial dispositions of "units of property" that previously were not permitted.Imagine replacing the following items over a period of ten years after purchasing a property: HVAC units, lighting fixtures, a building facade or a roof. According to prior tax law, there was no provision to take write-offs on the retired assets that were part of a building as a whole. Now that Treasury has issued what is expected to be the final regulations on partial asset disposition, one can finally feel comfortable recognizing a retirement loss on every asset that no longer exists. These write-offs could be significant. Since commercial building property, including each of the components listed above, is depreciated over a 39-year period for tax purposes, after ten years these items are still on the books at approximately 75% of their original cost. The regulations require that a reasonable method, consistently applied, be used to compute a placed-in-service year cost. If the tax basis in the ten-year-old retired assets is determined to be $400,000, the current year's loss on disposition could be up to $300,000. Federal tax savings on a $300,000 write-off could be as much as $130,000 or more.
Once 2014 passes, so will the opportunity to recognize a late partial disposition. Going forward, once the regulations are adopted, there will be no provision to go back and retire assets that were disposed of in prior years. Partial dispositions will only be available on timely filed income tax returns, including extensions. Maybe now we will more enthusiastically pull those schedules, mark them up and consult a professional to help with asset retirement.
Cathy Harris, CPA, Director, Harbor Tax Group. Cathy has followed the proposed, temporary and final regulations on tangible property since 2006.
Since the release of the final tangible property regulations, practitioners and taxpayers have shared numerous concerns about their complexity and administrative burden. One of the most common complaints is the de minimis safe harbor election.
The de minimis safe harbor provision, if elected, allows a taxpayer to immediately deduct amounts paid to acquire, produce or improve tangible property and gives the taxpayer additional protection from future Internal Revenue Service examination adjustments. The safe harbor provision has two separate thresholds ($500 for taxpayers without an applicable financial statement and $5,000 for taxpayers with an AFS). A certified audited financial statement is considered an AFS but reviewed or compiled financial statements are not.Back in my public accounting days, I remember $500 being a commonly used de minimis limit for many small businesses. But why stop at $500? The $500 threshold might have been reasonable 10-plus years ago but not in 2014. So what is an appropriate amount that closely reflects the current environment of small businesses?
In a recent survey, members told us they think the $500 threshold is too low. More than half of the respondents thought the threshold should be between $1,000 and $2,000. Almost 15% of the respondents preferred $5,000 or more and less than 10% of the respondents chose $1,000 or less.
Several CPAs suggested a single threshold for all taxpayers because not all businesses (especially large ones) have an audit; some taxpayers with audited financial statements have less gross revenue than those without. Others suggested a range of thresholds based on the level of gross receipts.
Moreover, many CPAs indicated that the $500 threshold does not represent the cost of ordinary repairs. For example, an HVAC or commercial refrigerator related service call could cost $100 to $200 and replacement parts could add another $400 to $800. Additionally, who fixes laptops and tablets? Most new or used computers cost between $300 and $900 and it is cheaper to simply replace than fix. Even electronic manufacturers would simply replace defects with a new unit instead of repairing them.
Although the final regulations allow taxpayers to immediately deduct repair costs beyond the $500 threshold if both the definition of repair and the clear reflection of income standard are met, increasing the threshold would further reduce the administrative burden. It is unfair for small businesses to apply the complex set of capitalization rules to costs that are truly repairs in nature. Since the IRS has provided taxpayers a protection, it would be great if the IRS could make the rule more practical and give extra comfort to small businesses.
Recently, the IRS and Treasury shared with the AICPA that they have received many questions on the de minimis safe harbor and that they would continue to monitor the implementation of the final regulations by taxpayers since these rules are less than a year old. The AICPA is considering recommendations to the IRS to further reduce the administrative burden and increase the threshold amount for small business taxpayers.
I'm curious to know what your recent repair experiences are and how much you spent. What is the current threshold, if any, that you or your clients are using? Based on that experience or that of your clients, what do you consider a reasonable threshold?
Jason Cha, CPA, Technical Manager - Taxation, American Institute of CPAs. Jason serves as staff liaison to the Corporations and Shareholders Technical Resource Panel, as well as the Tax Methods and Periods Technical Resource Panel and related task forces. Prior to joining the AICPA, Jason was a tax manager at KPMG LLP. His 14-plus years of public accounting experience includes advising clients on tax issues affecting individuals, pass-through entities, and corporations.
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Whether you're new to tax season or an experienced pro, there were probably times in the months leading up to April 15that brought new meaning to the term "multi-tasking." Helping clients sift through back-up material, preparing and filing returns and keeping abreast of tax news, is an all-consuming process. Yet, tax season is also a time when you can easily overlook opportunities to improve your practice, strengthen client relationships and foster your professional development.
With April 15 comfortably behind you, now is the perfect time to look back and identify opportunities that can help grow your practice or help manage your staff. Here are five AICPA resources you might have kept on the back burner while you were in the throes of tax season.
Now that tax season is over and you've (hopefully) had a chance to take a break, what post-tax season steps are you taking to improve your firm's performance and your professional development?
Susan S. Coffey, CPA, CGMA, Senior Vice President – Public Practice and Global Alliances, American Institute of CPAs.
My husband and I, both CPAs, are expecting a baby boy in August. Of course, being the fun-loving accountants that we are, as soon as we found out about the good news, we started thinking about tax planning for our new addition. Names, nursery theme, telling our family about the good news – those items could wait. But, tax planning, that was a today item.
I've been fortunate to work with many clients with children in my public accounting days, so I knew the general tax items that we needed to think about, such as tax credits, flexible spending accounts, household employee/nanny rules, etc. However, I wanted to refresh myself on these items and share some insights with anyone who has or will have a family. Here are some tips for you parents-to-be:
So, now that I've taken care of the urgent baby items (i.e., tax planning), I've had time to ponder other ideas, such as baby names and nursery theme. And in case you're wondering, we have decided on Henry as his first name and monkeys as a nursery theme.
Susan Allen, CPA, Project Manager - Taxation, American Institute of CPAs. Susan serves AICPA members by developing targeted and up-to-date resources for their practice. She also is the staff liaison for the Tax Practice and Procedures Committee where she helps create checklists, practice aids and other material designed to help tax professionals work more effectively with the IRS. Susan has worked in both small and large public accounting firms, and served as the lead content writer/editor for a start-up tax software product. Susan holds a Master's of Accounting from the University of North Carolina at Greensboro.
Baby image via Shutterstock


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A Visual History of the Everly Brothers
Donovan Pays Tribute to the Everly Brothers During Music Masters Week
Songs That Shaped Rock and Roll: "Fever"
Rock and Roll Hall of Fame and Museum Announces the Initial Tribute Concert Lineup and Additional Events for the 19th Annual Music Masters® Series Honoring the Everly Brothers
Songs That Shaped Rock and Roll: "Stairway to Heaven"
Songs They Wish They'd Written with Ray Davies, Slash and St. Vincent
Los Angeles in the 60s: Beefeaters, Byrds, Buffalos and Folk-rock Supergroups
Songs That Shaped Rock and Roll: "That'll Be the Day"
Pop up!: The Fine Art of Rock and Roll Comes to Cleveland
In the Studio with Metallica Producer Flemming Rasmussen
Andy Leach, director of the Rock and Roll Hall of Fame's Library and Archives, gives a behind the scenes look at the Library and Archives in downtown Cleveland.
Things are coming along at the Library and Archives. Our staff ...Categories: Library and Archives


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After the break up he just kept putting on weight.
Time to rest.
The "Hungar Games" starring Jennifer Lawrence.Original image
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"You know, Bob, maybe it was a bad idea to tell Agent Romanoff she needed to hit the gym."
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This fantastic puzzle about baseball history features everything from famous players to great moments in America's favorite pastime. A perfect gift for the baseball fanatic in your family. Made in the USA.


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Osayi Endolyn
Georgia Craft Brewers Guild rallies for support
The guild wants 30,000 signatures to help change beer laws statewide
The Georgia Craft Brewers Guild launched GABeerJobs.com on Monday, in their effort to get new bills considered in the upcoming legislative session (a previous bill, HB 314, was tabled last spring). Osayi Endolyn talked with GCBG president Nancy Palmer about the launch and what the guild is hoping to accomplish with the website.Read more
Why you should try sipping vermouth
Drink it straight—seriously
Katie Rice, of Inman Park's Barcelona Wine Bar, wants you to fall in love with vermouth. Yes, that vermouth—the stuff we splash into our martinis, Negronis, and ManhattansRead more
Independent Distillery brings corn whiskey to Decatur
White rum also in the works
Michael Anderson, co-founder of recently opened Independent Distillery, has joined the ranks of beer brewers and spirit makers who dare to navigate the maze of laws, in order to launch a distillery. Why go through such pain? Because the man is a fan of whiskey.Read more
Max Lager's preps for renovations, new biergarten coming soon
Managing partner John "JR" Roberts shares details
John "JR" Roberts, brew master and managing partner of Max Lager's, has a vision for his space. He begins with the most important thing: installing more taps.Read more
Chef Jared Hucks and beverage master Adam Fox bring global influences to the Atlanta dinner plate
Fine dining pop-up set for Oct. 17 and 18
The fine dining pop-up Dogwood Table by chef Jared Hucks and drinks expert Adam Fox has announced its October event, a two-night collaboration with Atlanta Celebrates Photography. In celebration of ACP, Dogwood Table is hosting a dinner event at Gallery L1 on October 17 and 18, which will include aperitifs, snacks, five courses with wine pairings, […]Read more
Atlanta craft brewers look to mobile canning for wider distribution
The cost-friendly alternative to in-house equipment can increase reach for new breweries
In an effort to reach more people faster, two Atlanta craft beer brewers will turn to mobile canning in the coming months to distribute product at the retail level, rather than purchase canning lines of their own. Orpheus Brewing, which launched in May, and Second Self Beer Company, which expects to launch in September, both […]Read more
Barley + Rye: Orpheus releases new IPA and saison this week, blueberry sour coming soon
The brewery has been busy adding new beers to the late summer rotation
It's International IPA Day! Go have yourself a hoppy one. While you're sipping, check out these recent and forthcoming releases from Midtown-based Orpheus Brewing. Available Now Peace.War.Truth.Lie., a 5% ABV session IPA, is a nice way to close out the summer. This is the second beer in Orpheus' Bone Tablet IPA series, which explores the […]Read more
Atlanta taps into beer's oldest style: Sours
An increase in production in the U.S. and "palate faituge" leads to more tart styles
Sour beer has been around since man first learned to ferment yeast, but it hasn't always been an easy sell to drinkers who think words like aged and musky belong only in the cheese department. But thanks to recent increases in stateside production and to what some geeks affectionately call "palate fatigue," beer bars are fielding requests for the tart styles of the olden days—Gose, lambic, Berliner Weisse, Flemish red ale, and gueuze that make up the multilayered sour beer encyclopedia.Read more
New brewery, Second Self, plans to open mid-September on the Westside
The latest craft beer addition will launch with four beers
Good news for the Westside: the build-out at Second Self Beer Company is on track to open mid-September. The forthcoming brewery by Jason Santamaria and Chris Doyle is tucked away on Logan Circle, in between Monday Night and Red Brick. The breweries are so close to each other that Second Self founders hint we might very well see a 5K race with three heady pit stops in the future. But for now, the focus is on completing construction. And brewing beer.Read more


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The stabbing horror of life is not contained in calamities and disasters, because these things wake one up and one gets very familiar and intimate with them and finally they become tame again. No, it is more like being in a hotel room in Hoboken let us say, and just enough money in one's pocket for another meal.
This quote is about disasters.
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Henry Valentine Miller (December 26, 1891 June 7, 1980) was an American writer and, to a lesser extent, painter of German Catholic heritage. He is particularly known for breaking with existing literary forms and developing a new sort of "novel" that is a mixture of novel, autobiography, social criticism, philosophical reflection, surrealist free association, and mysticism, one that is distinctly always about and expressive of the real-life Henry Miller and yet is also an imaginative construct. His most characteristic works of this kind are Tropic of Cancer, Tropic of Capricorn, and Black Spring. He also wrote travel memoirs and essays of literary criticism and analysis.
I'm female, say nothing
I'm female, say nothing
I'm female, say nothing
amorous, adventurous, advantageous
I'm male, single


text:
Royals keep rolling against Express
By Dennis Atwood - email@example.com
WINCHESTER -- The top-seeded Winchester Royal benefited from excellent pitching and a barrage of big hits to dominate the fourth seed Strasburg Express, 14-2, in the first of a three-game Valley Baseball League playoffs North Division semifinal series Friday night at Bridgeforth Field.
Royals starting pitcher Janson Carr, a 6-foot-3, 230-pound rising sophomore at Southern Arkansas, worked six shutout innings, giving up two singles and one walk (on top of his league-leading low of five on the year), and struck out a league season-high tying 12 batters to improve to 6-1 on the year.
Carr used only 87 pitches, 60 for strikes, in his stellar outing.
"Everything was working for me," Carr said. "I just wish I could have stayed in longer. I had only reached [87] pitches. That sixth walk of the year was bigger to me than the twelve strikeouts. But our offense always gives plenty of support, so I feel comfortable out there."
Ironically, it was No. 9 hitter, center fielder Ethan Harris, from Central Arkansas, who led the 16-hit Winchester offense by going 4-for-5 with a three-run homer, a two-run triple and two singles, one for two RBIs. Harris' seven RBIs set a season team-high and tied the league-high.
Harris also turned in a web gem, sprinting in to his right and laying out to snag a looper off Terry McClinton's bat for the third Strasburg out in eighth, stranding a runner on second base.
"It felt good at the plate. I've been working on my swing the last couple of weeks -- I was struggling at first, it feels really good to finally work it out," Harris said.
The Royals (32-13) bashed four round-trippers, two solo shots by Joseph Odom, to tie teammate Jimmy Yezzo at 16 for the league lead.
Brad Picha added a dinger and the three-run shot from Harris brought Winchester's lead-best total to 74, far ahead of second-best Luray, which finished with 47 homers.
Yezzo, who came in hitting .386 and leading the league in six offensive categories, went 0-for-6.
Strasburg (17-27) starter Michael Helbig started out with good stuff and control, but couldn't withstand the Royals' onslaught, working 4 1/3 innings and giving up eight runs (seven earned) on 11 hits, with three strikeouts and two walks, to drop to 1-1.
Josh Gardiner led the six-hit Strasburg attack by going 2-for-5 with a triple and a run scored in the eighth.
Rain postponements and cancellations this week, piled on top of rescheduled games from earlier in the season, resulted in some teams not being able to complete all 44 regular season games.
The teams will play Game 2 of the three-game series at Strasburg tonight. Game time is 6:30 p.m.


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Scorpion Base Plate Kit for EXO-500, EXO-1000 and EXO-1100 Helmets
- Works with all Scorpion EXO-500, EXO-1000 and EXO-1100 helmets
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- Buy replacement base plates when your old base plates don't give good ratcheting action for your shield or if your old base plates get broken
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text:
Sale Includes 1 Bonus Week! Buyer May Receive A Title Fee Credit, Inquire For Details!
Silverleaf's Fox River Resort - Sheridan, IL is situated along the shores of the beautiful Fox River
River, Golf & Outdoor Lovers Rejoice! Even Years In A Floating Week! Make An Offer Today!
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Week 2 Annually For Just $6,900! Bonus Time Included With Sale.
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Anonymous said: What other shows do you enjoy?
God, so many. I own a TV and pay too much money every month for cable but I never even turn the thing on, it's just collecting dust on its shelf. I download and stream everything on my computer. Umm. MAD MEN, Homeland, Breaking Bad, Walking Dead, Modern Family, New Girl, Newsroom. Stuff that's no longer on the air: Weeds, Nip/Tuck, The Sopranos, Arrested Development. There's a lot of good stuff!


text: Long live the mouse! Some would write off our rodent friend after 40 years of faithful service -- but the mouse still has a lot of pointing and clicking left to do Keith Shaw (Network World) 0 - - - - print email prev next Loading... Presenting, a MouseAdvancing slides got a lot better once we could use our mouse to go forward or back, instead of squinting at the keyboard to see where the arrow button was. Prev Next 4/11 Comments on this image There are currently no comments for this image. Post new comment Comment Name Email (This will be kept private) Users posting comments agree to the Good Gear Guide comments policy. Login or register to link comments to your user profile, or you may also post a comment without being logged in. Close Long live the mouse! 11 images


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HAMMOND | Mayor Thomas McDermott Jr. has vetoed an increase in towing fees recently adopted by the Hammond City Council.
In a letter to council members dated Sept. 4 and sent to The Times as a news release, McDermott said he based his veto decision on three factors.
"With the recent passage of the local income option tax which affects all Hammond wage earners, a 100 percent increase in administrative fees, at this time, is not warranted," he wrote.
McDermott said a need hasn't been established for the 100 percent increase in towing fees.
"The fund we are diverting this increased revenue into has plenty of money available currently, which begs the justification on why we are doubling these fees," he said.
The third reason for his veto, McDermott said, is that the increased towing fees would go into a nonreverting account. Money cannot be taken out and used elsewhere once placed in this type of account.
"It has been the policy of this administration that increased fees should be diverted to the general fund to help defray the burden on our taxpayers," the mayor said.
McDermott concluded his letter with a request.
"Please prudently evaluate this rationale upon your secondary consideration of this ordinance," he wrote. "If you have any questions or would like to discuss this further, please do not hesitate to call."


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ComTran Hushkit Gets EASA Nod
Texas-based ComTran on June 1 received EASA certification for its noise-cutting "advanced jet nozzle" on MD-80 airliners. When so equipped, MD-80s will meet EASA Chapter 4 noise requirements. According to ComTran, the additional equipment brings neither weight penalty nor fuel burn increase. The company also claims it does not change engine operation. It is said to even cut maintenance costs. This is the result of a 10-degree Celsius reduction in exhaust gas temperature. The modification can be carried out in four hours, during thrust-reverser overhaul.
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text: Negligence – Hospital – Transfer – EMTALA By: Tom Egan April 1, 2014 Where a defendant medical center has moved for summary judgment on a claim brought under the Emergency Medical Treatment and Active Labor Act, the motion must be allowed because the defendant's transfer of the plaintiff to another hospital did not violate the statute. "Dr. Hayley Marshall, the physician who ordered the transfer to UMASS, testified that ... Subscribe Login Email Address: Password: Already a paid subscriber but not registered for online access yet? For instructions on how to get premium web access, click here.Forgot your password? Share this:EmailPrintFacebookLinkedInTwitterGoogle +1 EMTALA 12:48 pm Tue, April 1, 2014 Massachusetts Lawyers Weekly Tom Egan


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Library Blogs
October 20, 2014
The search box on the library homepage is using a new "One Search" system. Many of the library's online databases are included when you use this search. Items in the... read more
October 20, 2014
Watch: Ebola: The Search for a Cure This timely video has just been added to the Films On Demand streaming video database. From the description: "... read more
October 06, 2014
We have lots of great bargins at the fall library book sale! Only $1 per item. This time we also have carts with DVDs, Children's books, Spanish language... read more
September 16, 2014
Yes, book banning is still a problem across the country. This year, banned books week is Sept. 21st-27th, 2014. This video from Plainfield Public Library... read more
September 03, 2014
The STEM program and the PC Library are offering a series of movies open to all students. Come and enjoy a free movie with friends! WHERE: Hacienda... read more
September 03, 2014
The leisure reading collection is located on the main floor of the library. Title are arranged on the shelf alphabetically by author. Use the library catalog... read more
April 10, 2014
These films can not be placed on hold but you can check their availability here.
12 YEARS A SLAVE - Based... read more
12 YEARS A SLAVE - Based... read more
March 03, 2014
Check out the mobile apps you can use to access PC Library resources. read more
February 25, 2014
The STEM program and the PC Library are offering a series of movies open to all students this Spring. Come and enjoy a free movie with friends! WHERE:... read more
January 21, 2014
Check out this trial of "Dental Education in Video" and let us know what you think! Dental Education in Video is a video encyclopedia... read more


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Tulum & The Xel-Ha Aquarium
Peru Viajes
Call Centers
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From 9 am to 6 pm ET
1 888 671 2852 voice
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destinations in Peru
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Located 130 kilometers from Cancún is one of the most
prominent archaeological sites of the Yucatán peninsula .Tulum
is situated on the edge of a cliff and offers a beautiful
view of the Caribbean. It has its own beach and an
impressive archaeological area available for touring. The
major focus of this site is the construction of this ancient
city which dates back to between 1200and 1400 A.D., and
displays similar building styles to Chichen Itzá and Uxmal.
Xel-Ha the most spectacular natural aquarium of the world;
you experience the real aquatic adventure. Explore this
theme park and enjoy all it has to offer. Lagoons, natural
wells and ancient caves fed by subterranean rivers flowing
to the beautiful Mexican Caribbean Sea.
In order to confirm your reservation we need the full
payment in advance. After inputting information into the appropriate
below form, you will then submit the form for processing. We use a fully
automated reservation system, simply fill out the forms, Visa,
MasterCard, Discover and Amex credit cards are accepted on-line,
please note that all the transactions are managed by INTERNETSECURE for your total security. All the
information is encrypted, state of the art encryption to keep your
credit card information secure, we will not know your card number. Your
order will be processed on-line in less then 1 minute, you also receive
a receipt of the deposit and the confirmation of your reservation, note
that your order is not complete until you have received via e-mail the
receipt of payment that is automatically generated at the end of the
reservation process. For further information we strongly recommend to
look at the
travel contract..
Please note that we sell on first come basis and we accept
reservations until 7 days prior to the selected departure date, we are
unable to accept reservations less than 6 days prior to the selected departure
Mon-Sat 9 Am - 6 Pm ET
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Published articles and reviews about us
Date: Saturday, Jun 07th 2014
Thank you very much
for organizing our exciting trip to Peru. Everything was flawless
and we enjoyed our trip tremendously...
Date Thurday, May 28th 2014
Thank you for the
follow-up email. My friend and I enjoyed our trip immensely! The
various tours were well organized and nicely presented...
Date : Thurday, May 28th 2014
We had a great time in
Peru. And your staff and service was fantastic.
We really appreciated the personalised pick-ups from the hotels...
Date: Sunday, May 18th 2014
This is Alina- nice to
write to you again. Recently we came back from our long five
countries vacation...
Matthew Williams
Date: Tuesday; May 13th 2014
Thank you for making
our trip so wonderful and accommodating. Our tour guide in Machu
Picchu was wonderfully entertaining and informative...
Margaret and Roy
Date: Monday, April 9th, 2014
We have returned to
Australia from our trip to Peru and Chile. We would like to thank
you very much...
Date: Saturday, March 22th, 2014
Just a note to thank
you for doing such an exceptional job coordinating all the pickups
etc. that we needed to complete our trip from the ship to Machu
Lilliana Layton
Date : Saturday, February 1st, 2014
Luis. Absolutely! I
will recommend you guys highly! You were nothing but amazing and
Efrain Jimenez
Date : Friday, January 31st, 2014
Hello Patricia I just
wanted to thank you and let you know I had a great time in Peru
everyone was nice and helpful...
Nicholas Malamas
Date : Saturday, January 10th, 2014
Luis, I just wanted to
write and thank you and Peru Gateway Travel for planning a wonderful
trip to Cusco...
Date : December, 2013
Patricia, I really
enjoyed all of our tours and we had an incredible time in Cusco...
Karen & James
Date : Saturday, November 23th, 2013
Hi Yenseng, I really
appreciated all the effort you have done to make our trip so
incredible, we had a great time...
Dennis Buss & Diep Nguyen
Date : Saturday, October 19th, 2013
Mr. Yenseng Yong is to
be commended for his tireless efforts to accommodate our wishes...
Date : Monday, September 9th, 2013
Thank you Luis, for all
your patience and help, everything was great and smoothly, more than
I expected it to be...
Date : Monday, August 12, 2013
Dear Yenseng,
I just wanted to tell you that I had an excellent time in Peru.
Thanks to your impeccable arrangements...
Read More testimonials... »
Av Pardo 601
Suite 701-702 Miraflores Lima Peru
Peru travel
guide,hotels, tours,vacation holiday planner for Machu
Picchu,Cusco,Lima and all of Peru
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Non US customers call +51 1 4443027 - 4457704
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This information is current as of today
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Create a login/logout tracking log file for all users
Interested to know why everybody on your Mac logs in and out--why not use Fast User Switching?
Create a login/logout tracking log file for all users
Limiting usage to a single login session instead of using Fast User Switching can improve performance on systems with less memory.
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The shooting by a neighborhood watch volunteer of an unarmed young man in Florida is a very tragic occurrence.
As usual all the usual suspects (Al Sharpton, et al) are now on TV, organizing protests, threatening officials or anyone who they believe can be intimidated about arresting and convicting the individual who appears to have acted irresponsibly.
What I don't see are those same individuals or emotions being directed to the Southside of Chicago where there were 49 shootings over St. Patrick's weekend. 49! Including a 6-year old innocent girl.
Andy Egloff
Posted in: Greater Cincinnati, National, Northern Kentucky, Ohio, Public Safety
Tags: Chicago, shootings, St. Patrick's Day, Trayvon Martin


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Samsung announced a couple days ago that the gold Galaxy S5 will come to all major US carriers by May 30th, but the phone has already popped up on AT&T's site. There it goes for $199.99 with a two-year contract, various monthly payments with an AT&T Next plan, or $649.99 outright. The name, Copper Gold, sounds like a currency stuck somewhere between a penny and something of actual value*, but it describes the color well.
Earlier today, T-Mobile announced that it would start selling the gold Galaxy S5 on May 30th. As it turns out, this is the launch date for all of the major carriers in the US. Come the end of this month, a blinged out version of the S5 will be available from the likes of AT&T, Sprint, US Cellular, and Verizon as well.
With a simultaneous release across so many carriers, this isn't about exclusivity.
We've steered clear of many of the rumored photos of the upcoming LG flagship refresh, if only because they weren't very good or very clear. But the latest spy shots from GSM Arena look like the real deal: an "LG G3" that brings the company's top-of-the-line phone back in a bigger and more evolved form. Oh, and it's gold. Very, very gold.
Compared to the international version of the G2, this phone looks a little bigger and less rounded, and the front façade has been given an overhaul with a case-colored insert beneath the glass screen.
While photos of upcoming flagships from Samsung and other major manufacturers remain elusive, hardware leaks from HTC have been coming in steadily for the last few weeks. The latest and certainly greatest comes from the indefatigable Evleaks, who posted a full press photo/render of the HTC M8 earlier this morning. Evleaks says it will be called "The All New HTC One," foregoing any kind of sequel moniker.
The All New HTC One, 2014.
White and black. Black and white. Every new flagship phone seems to offer these choices before anything else - you never get, for example, a phone launching exclusively in neon green. Today Samsung is officially expanding its offering of Galaxy Note 3 colors to bring the line a little bit of high-class luster. You'll soon be able to purchase the Note 3 in Rose Gold White, Rose Gold Black, and Merlot Red colors.
The HTC One is a beautiful device. At a time when most Android phones are made of plastic, HTC betted on aluminum for its flagship device. The handset just exudes style and class, but there is something it's missing. It screams premium, but it doesn't quite say ... elite. If only it were made of gold. Now that would be a quality device. While we can't expect HTC of all companies to have the visionary mindset necessary to deliver such a product, the fine folks over at Goldgenie understand class.
A high capacity microSD card is a good upgrade for any power user, even if at first blush you don't think the space is required. From my own experience, I never thought I needed one for extra space - I always had plenty enough storage as it was, or so I thought. But then I tried rooting a tablet and realized I needed a microSD card to do so, so sure enough, I ordered one.
The newest version of Sprint's weekly "playbook" has been sent around to employees, and as usual, we have a copy. Sadly, this week's edition doesn't exactly inspire confidence for the future of the nation's third-largest carrier - in fact, one of Sprint's primary benefits, the Premier program, will be disappearing down the drain shortly. It's not all bad news, though, so let's dig in and see what's up and coming in the world of Sprint.


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A Muslim, a Zoroastrian, a (half) Catholic and a Rabbi walk into a bar. To discuss the work of a Hindu holy man. Summer fun doesn't get much better than this. The first meeting of a new book club, organized by my friend K. I chose the inaugural book, Autobiography of a Yogi by Paramhansa Yogananda, published in 1946. (The book's title may mislead some; the connection between Kriya Yoga as practiced by Yogananda and what they do at Lululemon is still unclear to me.)
I came across this title in a list of must-read (mostly) Eastern spiritual classics ("Books to Hang Out With") in the back of the Ram Dass' Be Here Now. But earlier this summer when I read (actually listened to) Walter Isaacson's Steve Jobs I was struck by Jobs' attachment to Yogananda's autobiography. Jobs first read the book as a teen, apparently reread it every year after that, and at the end of his life it was the only book to be found on his iPad. Jobs even arranged for the 500 or so attendees at his memorial service to be given copies of the book as a sort of party favor.
A spiritual autobiography that inspired and sustained one of the world's greatest businessmen is surely worthy of our modest book club, comprised (for now) of a handful of corporate- and spiritual-types. So, what's special about Yogananda's autobiography?
To the Western reader, Yogananda opens up a world that is anything from foreign to fantastical. Much of the book describes his upbringing in a traditional Hindu family, his religious training, and his rise to the status of Yogi. Most fascinating are perhaps the descriptions of encounters with India's holiest: gurus, miracle workers, saints, etc. Much of it is difficult for a rational Westerner to believe. There are hermits who don't sleep, meditators who don't need food to eat–surviving exclusively on air and sunlight–spiritual healers, and even a guru who uses love and compassion to tame Bengal tigers.
Yogananda was trained as a Yogi in India but did much of his teaching in the US starting in the 1920s. Throughout the autobiography, whenever possible, he connects the miraculous to the scientific, addressing the Western audience in the language that we tend to speak. Einstein, Quantum Mechanics, Unified Field Theory are just some of the names/subjects he drops when explaining the plausibility of the miraculous acts he witnessed while growing up and training in India.
Much of our discussion of the book revolved around what we, college-educated men with biases toward the logical and the scientific, are to make of Yogananda's improbable tales. But the deeper parts of the book for me were the stories of of gurus who were able to manifest unlimited love and compassion toward all.
Yogananda addresses the evolution of this personality type early in the book: "India, materially poor for the last two centuries, yet has an inexhaustible fund of divine wealth; spiritual 'skyscrapers' may occasionally be encountered by the wayside, even by worldly men…." We in America are taught to revere intellectual and professional giants, men like Steve Jobs, but Yogananda gently guides his readers toward a greater appreciation for the spiritual and emotional greats of the world.
Yogananda sees this appreciation of holiness in humanity as flowing from the Hebrew Bible. He writes that "[the] Biblical story of Abraham's plea to the Lord that the city of Sodom be spared if ten righteous men could be found therein, and the divine reply: 'I will not destroy it for ten's sake,' gains new meaning in the light of India's escape from the oblivion of Babylon, Egypt and other mighty nations who were once her contemporaries. The Lord's answer clearly shows that a land lives, not by its material achievements, but in its masterpieces of man." Yogananda is able to appreciate and even thrive in a Western environment while also pushing us, his readers, to challenge the assumptions of our own cultures. Material, professional achievements, great as they may be, shouldn't overshadow the achievements of the kind, the holy, the pure.
With the High Holidays only a few weeks away, I was particularly drawn to the Hindu teachings Yogananda shares on forgiveness. Debates on the Jewish value–and limits–of forgiveness arise annually as we prepare as a nation and as individuals to apologize and forgive for everything that has transpired over the past year. A famous quote from the Jerusalem Talmud (Nedarim 9:4) on not forgiving offers a powerful metaphor: "He who takes vengeance or bears a grudge acts like someone who, having cut one hand while handling a knife, avenges himself by stabbing the other."
Yogananda teaches from the ancient Indian epic poem, the Mahabharata: "One should forgive, under any injury…. It hath been said that the continuation of species is due to man's being forgiving. Forgiveness is holiness; by forgiveness the universe is held together. Forgiveness is the might of the mighty; forgiveness is sacrifice; forgiveness is quiet of mind. Forgiveness and gentleness are the qualities of the self-possessed. They represent eternal virtue." This take on forgiveness, like all of the material in Autobiography of a Yogi, challenges and inspires me to deepen my own love of God and humanity. Getting together with friends of diverse religious backgrounds to discuss a work of such beauty and truth was a perfect end to the summer and spiritual sustenance for the upcoming season.


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There is just something about Tim Tebow and the Broncos in that 4th quarter. Tebow pulled off another comeback win tonight and this time he knocked out the New York Jets. This puts the Broncos a half game better than us and we will get our shot next week to try and slow down Tim Tebow and those Donkeys.
The Broncos are now 4-1 with Tebow as the starter and they are making a run at the top spot in the division. We need to take care of business this weekend against the Bears.
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