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Real Name
Terrance Gerin
Date of Birth
October 7, 1975
Place of Birth
Congratulations to Mickie James and Brutus Magnus. They're now parents to a new baby boy named Donovan Patrick Aldis. Mickie has been on a hiatus since becoming pregnant, only making sporadic appearances during the beginning. Magnus is expected to still be on the road with TNA, but that schedule is a bit easier now that the company is taping Impact Wrestling in advance.
September 25, 2014
In a bit of news that is sure to disappoint the millions of guys that were lusting after her, Christy Hemme has revealed that she is pregnant with her first child. The TNA Knockout is five months into the pregnancy. Christy should be giving birth by the end of the year or the beginning of next year. She also revealed that she and her husband have had baby names picked out since they initially met.
August 21, 2014
There are a lot of rumors floating around right now that AJ Lee is pregnant. No substantial evidence has been found, though, so the belief is that the speculation was started by fans who have been wondering why she has not made her return to WWE yet. She reportedly got married to CM Punk over the weekend. There is no timetable for her return. Nor does anyone know if she will actually come back.
June 15, 2014
A picture of Mickie James showing off her pregnant belly. The former WWE and TNA star is expecting her first child later on this year.
June 1, 2014
A picture of pregnant Stacy Keibler posing on the cover of the next issue of Fit Pregnancy.
May 24, 2014
While it is almost all but certain that she will be making a return to the company this summer, there are also rumors floating around that TNA is going to give Taryn Terrell a huge push when she does come back. Expect to see her being thrown into a feud with Angelina Love for the Knockouts Championship. TNA has always been pretty high on her work, especially during the period before she left after becoming pregnant.
May 20, 2014
Since the company has already given the honors to Lita and Trish Stratus, two of the more known WWE Divas over the last two decades, management is said to be looking for another female performer to induct into the hall of fame at Wrestlemania 31. A name being tossed around right now is Mickie James, who is currently pregnant but should be available by next spring.
May 14, 2014
Rumors have been floating around for a couple of months now about Mickie James being pregnant, and the former TNA Knockout has now confirmed it during a recent interview with Totally Driven Radio. Mickie also revealed that she is due to give birth to her first baby some time in September. Former world champion Brutus Magnus is said to be the father.
May 9, 2014
The tabloid magazines have been reporting on rumors that Stacy Keibler is upset with George Clooney for getting engaged to a British lawyer last month. The former WWE diva dated Clooney for a couple of years, and the two of them split up because the actor would not settle down and get married. Keibler herself has gotten married since then and is currently pregnant.
May 8, 2014
While Taryn Terrell was pregnant, she always kept the door open for a TNA return, stating that she has not accomplished everything that she wanted in professional wrestling. It looks like that comeback will be taking place this summer, as Taryn recently did a photo shoot for the company. The Knockout appears to be in great shape already.
May 7, 2014
Since she has scaled back on her duties within WWE, some rumors have sparked that Stephanie McMahon could be pregnant. That is not the case. She simply wants to spend more time with her kids and focus on other areas of the company. The longtime WWE executive is said to be satisfied with three kids and no longer wants to get pregnant.
April 21, 2014
Back in January, it was revealed that Eva Marie was hospitalized and needed some time off from Monday Night Raw and Smackdown. The latest episode of Total Divas has shed further light on the situation, as it has now been revealed that Eva had an ovarian cyst that had ruptured. The medical condition might prevent her from ever being pregnant.
April 21, 2014
A picture of Taryn Terrell wearing a shiny gold bikini. The blonde bombshell took this really hot picture before she left TNA due to being pregnant. The former Knockout is expected to return to the company some day.
April 13, 2014
Since Mickie James had to pull from the show because she is pregnant, Angelina Love has been given a new opponent at an independent wrestling event that is taking place in Louisiana during Wrestlemania 30 weekend. The recently returning TNA Knockout will now be challenging Barbi Hayden, who happens to be the NWA Women's Champion.
April 3, 2014
Since she is pregnant and will have a hard time traveling once the baby is born, Mickie James is loading up on appearances right now. The former WWE diva still has enough name value for independent wrestling promoters to book her in autograph sessions. She was recently at an event with Mick Foley, Kevin Nash, Tommy Dreamer and the Godfather.
March 26, 2014
Since she quickly married her boyfriend and kept the truth hidden from her family, as seen on the first episode of the second season of Total Divas this weekend, there are rumors spreading that Eva Marie might be pregnant. While the decision was abrupt, the WWE diva is not expecting a baby anytime soon, as her career is her main focus at the moment.
March 17, 2014
While she did not show a lot of interest since Stephanie McMahon personally approached her with a contract in New York City, it has now been all but confirmed that Stacy Keibler will not be appearing at Wrestlemania 30 now that she is married and pregnant. WWE had initially been interesting in her showing up and being the host of the event, but Hulk Hogan has been given that role.
March 17, 2014
Since she is pregnant now, Mickie James is being forced to cancel some appearances on the independent wrestling circuit. The former WWE star was actually booked for a pretty big match against Angelina Love, who recently returned to TNA, in New Orleans during Wrestlemania 30 weekend. No word yet on what the replacement match will be for that show.
March 17, 2014
It is now being reported that Mickie James is pregnant. She has been telling independent wrestling promoters that she is willing to make appearances, but she can no longer take a bump in the ring. The former TNA star recently revealed that she is back with Brutus Magnus again. The two had split up for a period of time.
March 13, 2014
Earlier this month, the wrestling world was shocked when it was discovered that Stacy Keibler had secretly gotten married to her boyfriend. The New York Post has now revealed that the reason why they decided to make things official is because the former WWE diva is pregnant and expecting her first child. No confirmation from Keibler yet, though.
March 12, 2014
Since his company is folding and he is joining the Great Muta in Wrestle-1, there are talks that Tajiri could be making an appearance in TNA very soon, as the two companies have been working closely together nowadays. Tajiri still has some name value due to his stint in WWE, and he has a connection with characters like Rhyno, Bully Ray, Tommy Dreamer and Devon.
July 6, 2014
Another name that has popped up in the rumor mill as a candidate to join Jeff Jarrett in Global Force Wrestling is Rhyno. The veteran performer still is booked fairly frequently on the independent wrestling circuit. He has remained in good shape and would bring some familiarity to GFW, especially with older wrestling fans. Rhyno worked with Jarrett in TNA.
May 6, 2014
A picture of Rhyno and Kevin Nash together at a convention recently.
April 12, 2014
"It's definitely tough, it's always been tough, but it all lies down to the individual, we're all individuals and we all have choices whether we can work for a promotion or not. It's a little easier for me, because I've got a name and reputation and I've built a small little brand with my name and wrestling ability and being on TV for over 13-14 years, so it's a little easier for me. It is very difficult for independent wrestlers, but some aspects of it, it's easier now to get your face out there for independent wrestlers because of social media. Back in the day, when you're poor and living in your car, you don't have $10 to print up an 8�10 and put together a 15 minute clip on a VHS tape and then pay $5 to mail it out. Now it's just click click on your smartphone and then send the link to a promoter and it's easier for a promoter to look you up. Back when I started, if you were sending a package out, it cost you $20 and it was tough to get your name out there back then. It's easier now for a guy to just click a couple of links, put the match together and send it to a promoter and that costs you nothing, just time." - Rhyno discusses the professional wrestling business
March 12, 2014
Things were a little hectic for Rhyno during Wrestlemania 2005 weekend. At the after party for the event, Rhino got into a huge argument with his wife, which was witnessed by the other wrestlers and company officials. Things escalated to the point where WWE decided to release him from his contract a few days later.
April 9, 2005
Chris Benoit shocked the wrestling world when he was able to win the Royal Rumble and earned himself a shot at the World Heavyweight Championship at Wrestlemania. He was successfully able to eliminate the Big Show to win the match.
January 25, 2004
Rhyno became one of the many people who were left unemployed by the sad closing of ECW, but it did not take long before the former heavyweight champion found another gig. He was picked up by WWE, who was looking to add a ton of depth to their roster. Rhyno made his official debut for the company on Monday Night Raw, joining real life friends Edge and Christian.
March 19, 2001

subset: commoncrawl


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Residence Life
- About Us
- A Welcome Message
- Amenities & Services
- Campus Housing
- Contact Us
- Dining
- General/Parent Information
- Parking Information
- Residency Policy
- Safety
Upper Iowa University to host talent showcase November 21
Upper Iowa University Online Program ranked by College Choiceview all news ›
November 26: UIU offices close at 3 p.m.
November 27-28: UIU offices closed, Thanksgiving Break
December 12-13: 1964-1967 Basketball Reunion
Dec. 22 - Jan. 1: UIU offices closed, Holiday Break
January 5: US Locations, Online, Nursing Term 3 classes begin
January 12: Fayette classes begin Spring semester term 1
January 13: FeathersUp Alumni Social, Denver, CO
Garbee Hall
Garbee Hall l Hofmaster Apartments l Lee Towers l Suite-Style Housing
Garbee Hall is a traditional style residence hall and it is the primary living area for students. The building is divided into North and South sides. North Tower has 2 ½ floors for women and South Tower has 4 floors for men. There are resident assistants on each floor. A community lounge will also be available on each floor for meetings, activities, studying and socializing. Garbee Hall offers free laundry, internet and cable television. Garbee Hall is a great starting point for college students and gives students the opportunity to build friendships and community.
All rooms in Garbee are designed for two students. However, singles may be available upon request and availability. Rooms measure 12' x 15'.
- 2 desks
- 2 bunkable beds
- 2 wardrobes
- 2 dressers
- 2 desk chairs
- 2 bookshelves
Estimated Costs:
- Double: $3,120/ year
- Single: $4,859/ year
All floors in Garbee have the following:
- 36 rooms
- Laundry facilities
- Community bathroom
- Community lounge
- Kitchens for residents to use on 2nd Floor North and 3rd Floor South


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Interpol is on the hunt for fugitives accused of such crimes as ivory smuggling. illegal logging, and trafficking live animals
The cosmetics retailer is facing a lawsuit
The oil market has moved beyond the Keystone XL pipeline
A new tool detects computer malware that's watching your every move
The provider of high-interest business loans nears an IPO, on the strength of its data-powered credit analysis—and a network of shady brokers
Nike expects revenue from women to outpace its men's business.
Twist, stretch, twirl: a day in the life of a candy cane
Educational Credit Management, a guarantor and collector of student loans, wants to buy 56 campuses from Corinthian Colleges
The novelty items are hot for retailers large and small
Getty Images
The global economy may show signs of recovery but many countries still face a long slog. To make the most of the current economic climate, countries from Spain to Singapore must focus on attracting investment through a combination of business-friendly policies, world-class infrastructure, and a large pool of highly-trained local talent.
Those are among the findings of the World Economic Forum's annual Global Competitiveness Report 2009-2010. This year, as Switzerland knocked the U.S. out of the No. 1 position it held for years, European countries continue to represent the largest percentage of countries in the top 20. Nations such as Finland and Hong Kong score well in business sophistication while France and Australia, for instance, beat rivals in maintaining highly-skilled workforces. No matter the category, competition between countries all over the world is as fierce as ever.
Click on to see which nations rank as the most competitive countries of 2009.
©2014 Bloomberg L.P. All Rights Reserved. Made in NYC Ad Choices


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Notes from the Manager
Related Strips: #3: Girl Power; #84: Leaving on a Jet Plane; #89: More Than You Think; #265: A Poster Is a Poster Is a Poster; #431: Evil to the Last Drop
The news Kurt's talking about (if the name "Carol Ferris" wasn't enough for you) is that Blake Lively — a.k.a. Serena Van Der Woodsen on the once-hilariously bad (and now just plain bad) Gossip Girl — will be starring opposite Ryan Reynolds in the upcoming Martin Campbell Green Lantern film. Head on over to Movie Make-out for a few more details.
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"Steeping" by Gordon McAlpin
Saturday, November 22, 2014
A short experimental film I made for schoolz. (Mostly) shot in 240 fps slow motion on an iPhone 6. Edited with Final Cut Pro. There are a few shots I'd have liked to redo if I wasn't under the gun for a deadline (and hadn't run out of tea), but… oh well.
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May the force be with us, in high-definition.
Yes, Star Wars fans, you'll finally get your wish sometime next year—at the earliest, according to creator George Lucas.
"We've been wanting to do it as soon as we possibly could, but we just wanted to do it when enough people would be able to buy it and see it," Lucas said during last week's Star Wars Celebration V convention in Orlando, Fla., the New York Times reported.
There was that whole Blu-ray vs. HD DVD format war, don't forget, and then of course there are always Lucas' technical demands that anyone familiar with his little ol' company THX can attest to as well. But the whole shebang finally appears to be coming into reality for 2011, and we can only hope that along with the high-def presentation there are plenty new extra goodies for those who are making this investment yet again—after their previous VHS, Laserdisc and DVD purchases.
We'll see—fans were already treated to a preview of a lost deleted scene from Return of the Jedi.
Some Star Wars purists may stick to their Laserdisc copies, however. Lucas noted that the Blu-ray releases of the original trilogy will be transfers of the special edition releases that went to theaters in 1997 and were used for the DVD releases, which struck a nerve with some fans who just wanted the originals kept pristine.
Still, whenever the six movies arrive in that big, happy box set, it will definitely be intriguing to see how much better the video and audio quality are from the other home video releases. At least you have plenty of time to start saving.Follow Electronic House on Facebook and Twitter.
The new smart home system allows you to monitor and control your yard's watering schedule.
Lutron lighting control and Crestron home automation bring light, entertainment and security to luxury home.
A look at the current and upcoming Blu-ray discs t that will support the new Dolby Atmos audio format.


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Does the TRA '97 offer true relief?
The Taxpayer Relief Act of 1997 (TRA '97) was enacted on Aug. 5, 1997, after 2 1/2 years of partisan fighting, government shutdowns and political maneuvering. It included several major items affecting individuals, including a child tax credit, a lower capital gains rate, education tax incentives, savings incentives and an increase in the estate and gift tax unified credit.(1)
The TRA '97 included the most dramatic changes to the transfer tax system since the Economic Recovery Tax Act of 1981, when the unified credit was last increased.(2) Although the marginal estate tax rates were not reduced, the landscape has been changed through the introduction of specially targeted relief provisions, including some meant to assist owners of family businesses and farms.
The TRA '97 also introduced more complexity into an already convoluted area; family business relief, in particular, contains a series of difficult qualification rules and probably will not be available to many estates. The TRA '97 was the result of many compromises; despite congressional promises that its changes offer major relief, some of the compromises made in the estate tax arena do not bear this out.
Unified Credit
The TRA '97 provision that should have the widest impact for estate planners is the phase-in of an increase in the amount effectively exempted from transfer tax. Under pre-TRA '97 Sec. 2010(a), a unified credit of $192,800 against the estate and gift tax effectively exempted the first $600,000 of property transfers of U.S. citizens and residents during life or at death.
Under TRA '97 Section 501(a)(1), adding Sec. 2010(c), by 2006, transfers by U.S. citizens and residents aggregating $1 million will be free from estate and gift tax. The unified credit will be increased by 2006 to $345,800, resulting in an additional $153,000 of tax savings for an estate worth $1 million or more. The $1 million applicable exclusion is not adjusted for inflation after 2006, even though the House and Senate versions each provided for indexing after the phase-in was complete.(3) Nonresidents and noncitizens subject to U.S. estate tax have no relief under the TRA '97, as the Sec. 2102(c) unified credit remains at $13,000 (sufficient to exempt $60,000 of assets from estate tax)
The Sec. 6018(a)(1) requirement that an estate tax return be filed was changed by TRA '97 Section 501(a)(1)(C) to correspond with the increased applicable exclusion amount for decedents dying after 1997. Consequently, taxable estates valued at $625,000 or less in 1998 need not file an estate tax return; by 2006, taxable estates valued at $1 million or less will not need to file a return.
The table below reflects the increase in the applicable exclusion amount (only 25% of tile increase occurs during tile first six years).
For decedents dying Applicable Applicable and gifts during credit amount exclusion amount 1997 (no change) $192,800 $ 600,000 1998 202,050 625,000 1999 211,300 650,000 2000 and 2001 220,550 675,000 2001 and 2003 229,800 700,000 2004 287,300 850,000 2005 326,300 950,000 2006 and thereafter 345,800 1,000,000
The increase in the effective exemption allows taxpayers to shift even more wealth during life without incurring gift tax. For example, individuals who have not fully used the $600,000 exemption equivalent will be able to transfer a larger amount tax free. Also, individuals who have previously made $600,000 of taxable gifts will be able to make an additional $25,000 of gifts in 1998, an additional $25,000 in 1999, etc. Inter vivos transfers of appreciating assets provide an effective opportunity to fully leverage the unified credit.
Example 1: Husband H and wife W each made previous gifts totaling $600,000 ($1,200,000 in the aggregate). In 1998, to take advantage of the increase in the unified credit, they transfer marketable securities valued at $35,000 to each of their two children (each using the additional exemption available in 1998 and their Sec. 2503(b) $10,000 annual exclusion) Each $35,000 block of stock appreciates in value to $127,487 (combined appreciation of $254,974) by 2013 (average 9% return over 15 years). By making the gift in 1998, any gift tax generated by the $70,000 in gifts wild be offset by the increased unified credit, removing $254,974 from H's and W's taxable estates.
Indexing for Inflation
Other than the unified credit, most of the TRA '97's other major gift and estate tax provisions will be indexed for inflation starting in 1999, using 1997 as the base year for cost-of-living adjustment. These provisions include:
* The $1 million exemption for transfers subject to the generation-skipping transfer (GST) tax (TRA '97 Section 501 (d), amending Sec. 2631 (c)).
* The $1 million ceiling on the value of a closely held business eligible for the special 2% interest rate on deferred estate tax attributable to said business (TRA '97 Section 503(a), amending Sec. 6601(j)(1)(A).
* The exclusion of up to $750,000 of special-use real property used in a farming activity or other trade or business (TRA '97 Section 501(b), amending Sec. 2032A(a)(3)).
* The $10,000 annual gift tax exclusion ($20,000 with gift-splitting) (TRA '97 Section 501(c)(3), amending Sec. 2503(b)(2)).
Benefits of the inflation adjustments may not be as large as anticipated because of rounding effects provided under the statute; for example, the indexing of the annual exclusion is rounded to the next lowest multiple of $1,000 and indexing of the other amounts is rounded to the next, lowest multiple of $10,000. Thus, the annual exclusion will not be adjusted until cumulative inflation reaches 10%. If inflation remains at 2% or 3%, the $10,000 annual exclusion will not likely be increased until 2003.
Family Business and Farm Relief
Family-Owned Business Exclusion
After years of debate, the TRA '97 provided some estate tax relief for owners of closely held family businesses or farms.(4) Unfortunately, it is mechanically very similar to the Sec. 2032A special-use valuation rules, especially in terms of complexity.
An executor may elect to exclude from the gross estate of a U.S. citizen or resident decedent dying after 1997 certain "qualified family-owned business interests." The Sec. 2033A exclusion plus the applicable exclusion (i.e., the amount sheltered from estate tax by the unified credit) may not exceed $1.3 million. Because the $1.3 million exclusion does not increase as the applicable exclusion increases, the exclusion will actually decrease over time. For instance, a maximum of $675,000 in family-owned business interests may be excluded in 1998, but by 2006, when the unified credit effectively exempts $1 million, the family-owned business exclusion provides only $300,000 of additional relief. The effect of the reduction is illustrated below.
For decedents dying Applicable Applicable and gifts during credit amount exclusion amount 1998 $ 625,000 $675,000 1999 650,000 650,000 2000 and 2001 675,000 625,000 2001 and 2003 700,000 600,000 2004 850,000 450,000 2005 950,000 350,000 2006 and thereafter 1,000,000 300,000
Because of the relationship between the family-owned business exclusion and the applicable exclusion amount, a reduction in the former would increase the net estate tax through 2006 for an estate that fully qualifies for it.(5) A proposed technical correction would provide that any correlating increases in the unified credit phased in through 2006 will not affect the total estate tax burden of those with family-owned business interests.(6) In other words, family-business owners dying in 2006 would have the same tax liability as if they died in 1998 (absent fluctuations in value), the first year of the qualified family-owned business exclusion.
To qualify for the exclusion, certain conditions must be met. According to SEc. 2033A(b)(1)(A), the decedent must have been a U.S. citizen or resident at death. The decedent's interest must have been in an active trade or business with its principal place of business in the U.S. Sec. 2033A(e)(2)(A) and (2) require that no more than 35% of such business's adjusted ordinary gross income can be personal holding company income; none of its stock or debt can have been publicly traded within three years prior to the decedent's death, under Sec. 2033A(a)(2)(B). According to Sec. 2033A(b)(1)(C), the qualified business interest must exceed 50% of the decedent's adjusted gross estate; this determination is made after certain adjustments to prevent manipulation of the estate's composition to meet the 50% requirement.
Generally, the 50% test is applied under Sec. 2033A(c)(2) by including in the numerator and denominator significant gifts to the decedent's spouse made within 10 years of death and other gifts made by the decedent within three years of death (except for annual exclusion gifts made to members of his family). Gifts of qualified family-owned business interests made to family members since 1977 are included in the computation, according to Sec. 2033A(b)(3), at their original date-of-gift values, if such interests have continuously been held by family members since the original gift. This adjustment is for purposes of testing qualification under Sec. 2033A and does not affect valuation.
Apparently, the purpose of the above adjustments is to treat the decedent as having held at death qualified business interests previously given away to family members and given away to meet Sec. 2033A's requirements. Intrafamily sales of qualified family-owned business interests are not brought back unless there was a gift element.
According to Sec. 2033A(e)(1), a qualified business interest may include a sole proprietorship or an interest in an entity carrying on a trade or business.(7) If the family business is an entity,(8) the decedent and his family members must own (1) at least 50% of the entity; (2) at least 30% of an entity in which members of two families(9) own 70%; or (3) at least 30% of an entity in which members of three families own 90%.
Besides imposing a pre-death material participation requirement(10) the decedent or members of his family, a "qualified heir" must actively participate in the business after the decedent's death. Sec. 2033A(i)(1) defines a "qualified heir" under Sec. 2032A(e)(1) as a member of the decedent's family or an active employee of the business employed for at least 10 years before the decedent's death.(11) If a qualified heir fails to materially participate in the business, or the qualified family-owned business interest is disposed of during the 113-year period following the decedent's death, a recapture tax is imposed under Sec. 2033A(f).(12) If recapture applies within the first six years after a decedent's death, 100% of the value excluded from the estate is taxed; if recapture applies more than six years after the date of death, the tax is reduced 20% for each year thereafter.
Example 2: An estate in the 55% marginal estate tax bracket excluded $300,000 of value as a result of the family-owned business exclusion The decedent's daughter, D, inherited 100% of the business. Eight years after the decedent's death, D sold the business. A $99,000 recapture tax is imposed on the sale ($300,000 value x 55% marginal tax bracket x 60% (100% - 40%) recapture tax).
The family-owned business exclusion presents many challenges for estate planners whose clients own family businesses or farms. There may be an opposing interplay with discount planning and the excessively complicated qualification rules pose a major hurdle to effective relief.
Estate Tax Installment Payments
Owners of closely held businesses may qualify to pay the estate tax attributable to the value of a closely held business included in a taxable estate over up to 14 years. Under pre-TRA '97 Sec. 6601(j), a 4% interest rate was imposed on deferred estate tax attributable to the first $1 million in taxable value of a closely held business (i.e., the first $1 million in value in excess of the effective exemption provided by the unified credit and any other exclusions).
TRA '97 Section 503, amending Sec. 6601(j)(1)(A), reduces the 4% interest rate portion to 2%; to compute the 2% portion, the $1 million amount will be added to the applicable exclusion amount, so that the amount that qualifies for the interest rate reduction will not decline as a result of the increase in the applicable exclusion.
Sec. 6601(j)(1)(B), as amended, reduces the interest rate on the rest of the estate tax deferred under Sec. 6166 to 45%(13) of the underpayment rate prescribed by the government each quarter. Currently, the underpayment interest rate is 9%; thus, the interest payable on the deferred tax would be 4.05%.
The reduced rate is not without cost; the interest paid in connection with the deferred estate tax payments is no longer deductible for estate or income tax purposes, according to TRA '97 Section 503(b). While this will relieve the compliance burden associated with recalculating interest every year and filing supplemental estate tax returns by doing complex interrelated calculations, the loss of the deductions for the interest payments is a major loss.
These TRA '97 changes apply to estates of decedents dying after 1997; however, an estate with an ongoing Sec. 6166 election may elect the new, lower (nondeductible) interest rates, but the new 2% rate will apply only to the "4% portion" determined under old law. The decision to make the election is purely mathematical. The IRS was expected to issue guidance on the mechanics of the election before the end of 1997.
GST Tax
Predeceased Parent Exception
Under pre-TRA '97 Sec. 2612(c)(2), if an individual transferred an interest in property to a grandchild when the grandchild's parent (i.e., the transferor's lineal descendant) was not alive, the transfer was not subject to GST tax. TRA '97 Section 511, amending Sec. 2651(e), expands the predeceased parent exception to transfers after 1997 to collateral heirs (e.g., grandnephews or grandnieces) if the transferor has no living lineal descendants at the time of the transfer. The TRA 97 also expands the predeceased parent exception to include certain taxable terminations and distributions from trusts.(14) If the parent was predeceased at the time a transferors transfer into a trust became subject to estate or gift tax, distributions from the trust are not subject to GST tax.
Example 3: Granduncle, who has no children wishes to give property to his grandnephew. His nephew is deceased. Under the TRA 97 transfers made to the grandnephew will be excluded from GST tax as a result of the predeceased parent exception. The transfer is still a gift for gift tax purposes.
Example 4: Grandfather transfers stock to a charitable lead trust that provides an annuity payable to a charity for 20 years. After 20 years the trust remainder passes to Grandchild. Grandchild's father was dead when Grandfather transferred the stock into the trust. Because the predeceased parent exception now applies to certain taxable terminations the termination in favor of Grandchild after the trust term will not be subject to GST tax.
Permanent Conservation Easements
Subject to certain restrictions, for decedents dying after 1997, TRA '97 Section 508(a) allows an executor to exclude from the gross estate up to 40% of the value of land subject to a qualified conservation easement. Apparently, Congress amended Sec. 2013(c) to ease the pressure to sell land to raise funds to pay estate taxes, thus preserving environmentally significant land.
To use this provision, individuals or family members (including an executor) must grant a qualified conservation easement in certain real property to a charity. The maximum estate tax exclusion for a qualified conservation easement is $100,000 in 1998; it increases $100,000 per year until it is fully phased in at $500,000 in 2002, and is not indexed for inflation Because there is no coordination between this provision and the exclusion for qualified family-owned business interests, executors can take full advantage of both exclusions (when appropriate).
The exclusion does not extend to the value of development rights retained, but can be reduced if it is less than 50% of the value of the land without the easement minus the value of retained development rights. There is no reduction with respect to any development rights that all persons with an interest in the land agree to permanently extinguish before the due date of the estate tax return. According to TRA '97 Section 508(b), property excluded from a decedent's estate under this provision does not receive a basis step-up at death under Sec. 1014(a)(4)
Individuals may want to consider granting a qualified conservation easement in vacation or recreational property. This is an effective and relatively simple tool for generating substantial income tax and estate tax savings. For many properties, the easement will not prevent an individual from using or enjoying said property.
Fiduciary Income Tax Planning
The TRA '97 included a number of provisions affecting postmortem tax planning and tax compliance. Some of these provisions were designed to minimize the tax differences between estates and revocable trusts; others were drafted with simplification in mind.
65-Day Rule Extended
Under Sec. 663(b), as amended by TRA '97 Section 1306, an executor can elect to treat distributions paid within 65 days after the close of an estate's tax year as having been made on the last day of that tax year, effective for tax years beginning after Aug. 5, 1997. The 65-day rule was previously only available to complex trusts.(15) The election should simplify estate administration and will be of significance in minimizing the income tax liability of beneficiaries. For instance, any undistributed income of an estate (currently subject to relatively higher trust income tax rates) can now be determined with certainty within 65 days after the close of the tax year and distributed to low-bracket beneficiaries.
Election to Treat Revocable Trust as Part of Estate
In a long overdue simplification, an election is now available under new Sec. 646 to treat certain revocable trusts established by a decedent as part of his estate for income tax purposes.(16) This provision applies to any trust that the decedent has the power to revoke. (In making this determination, any powers held by the decedent's spouse or a non-adverse party under Sec. 672(e) are disregarded.) Further, under amended Sec. 2642(b)(1), the GST tax will not apply to revocable trust property subject to new Sec. 646 until two years after the decedent's death.
The election, which is irrevocable, must be filed by both the executor and the trustee no later than the due date (including extensions) for filing the estate's first income tax return and continues six months after the final determination of Federal estate tax liability (if a Federal estate tax return is required).(17) If no such return is required, the election is effective for two years after the decedent's death.
By making the election, executors will simplify trust administration and achieve some degree of consolidation in the postmortem tax compliance process; the trust's income and deductions are reported on the estate's income tax return. Income tax benefits from a trust making the election include the trust's ability to use a fiscal year and exemption from the estimated tax payment requirements for the first two years after death. Other benefits include the carryover for two years of the decedent's active participation for passive activity loss purposes, the availability of a deduction for amounts permanently set aside for charity and qualification as an S shareholder.
Executors and Estate Beneficiaries Treated As Related
In a further attempt by Congress to conform the treatment of estates and beneficiaries with the income tax treatment of trusts, trustees and beneficiaries, Secs. 267 and 1239(b)(3) have been amended by TRA '97 Section 1308; thus, an estate and its beneficiaries will now be treated as related persons.
An estate may no longer claim a loss on the sale of property to a beneficiary, nor use capital gains tax rates in computing its tax attributable to the sale of depreciable property to a beneficiary.(18) However, the executor and beneficiary will not be treated as related taxpayers in the case of a sale or exchange in satisfaction of a pecuniary bequest. This exception does not apply to revocable trusts; however, it could apply if an election is made to treat the revocable trust as part of the estate.These changes apply to tax years beginning after Aug. 5, 1997.
Example 5: An executor sells stock to an estate beneficiary at a $2,000 loss. Under post-TRA '97 Sec. 267, the loss is not deductible.
Separate Share Rule
The Sec. 663(c) separate share rule now applies to estates with more than one beneficiary, under TRA '97 Section 1307(a). (Trusts with more than one beneficiary must continue to use the separate share rule.) Under this rule, if a single trust has two or more beneficiaries with substantially separate and independent shares, the trust must treat the shares as separate trusts in determining the distributable net income (DNI) allocated to each share. The rule was originally enacted to provide different tax treatment of distributions to different beneficiaries to reflect the income earned by different shares of the trust's corpus even though a single trust income tax return is filed for all separate shares.
Example 6: Died on Dec. 28, 1997; his will provided that the estate was to be divided among three children in separate equal shares. Because the will establishes separate economic interests for each beneficiary, the separate share rule applies. In 1998, the estate has $90,000 of taxable income less deductible expenses, and is required to allocate $30,000 to each child. The executor distributes $50,000 to the youngest child, Q, to the exclusion of the other beneficiaries. Under the separate share rule, the estate is limited to a $30,000 DNI deduction and will owe tax on $60,000 of undistributed DNI. Q will receive taxable income of $30,000 and tax-free principal of $20,000. If the separate share rule did not apply, the estate would be entitled to a $50,000 DNI deduction and would owe tax on $40,000; Q would report $50,000 in income.
Repeal of Throwback Rules
As another simplification measure, TRA '97 Section 507(a)(1) repealed the complicated throwback rules of Secs. 665-667. The throwback rules taxed certain beneficiaries on distributions of prior years' accumulated income from complex trusts; they were enacted at a time when taxpayers could reduce their overall tax burden by shifting income to trusts with a lower tax rate than the beneficiaries. For a number of reasons (including the compressed trust income tax brackets(19)), the original purpose for the throwback rules no longer exists.
Even though the throwback rules applicable to accumulated income distributed by a trust are eliminated for domestic trusts making distributions in tax years beginning after Aug. 5, 1997, they continue to apply to (1) foreign trusts, (2) trusts that were foreign but became domestic and (3) certain domestic trusts created before March 1, 1984 and treated as "multiple trusts" under Sec. 643(f).
The repeal of the throwback rules is good news for trustees; not only does it eliminate complex tax computations imposed on the trust beneficiary, it eliminates burdensome recordkeeping. Because the repeal is effective for distributions made in a domestic trust's 1993 tax year, any distributions from accumulation trusts(20) that typically would have been made in 1997 should be made in 1998 (unless the instrument specifies otherwise), to eliminate the complex reporting such distributions could have on beneficiaries receiving such distributions in 1997.
Consistency Reporting
TRA '97 Section 1027 requires estate and trust beneficiaries to treat on their individual returns "reported items" consistently with the treatment of such items on the Form 1041, Schedule K-1, Beneficiary's Share of Income, Deductions, Credits, Etc., filed by the estate or trust, or be subject to accuracy-related penalties. These rules apply to returns of beneficiaries and owners filed after Aug. 5, 1997. Consistency rules also apply to U.S. beneficiaries of foreign trusts. The rules put estates and trusts on the same reporting platform as partnerships and S corporations.
Closing a Partnership's Year Due to Death
Prior to the enactment of the TRA '97, a partnership's tax year closed with respect to a partner if the partner sold, exchanged or liquidated his partnership interest. The year did not dose on a partner's death, unless the death occurred on the last day of the tax year. Thus, the decedent partner's final return did not reflect partnership income or loss activity for the partnership's year that began during the tax year of death; rather, the deceased partner's successor in interest (normally, the executor) reported the full year's activity attributable to the deceased partner on the estate's income tax return.
Effective for partnership years beginning after 1997, TRA '97 Section 1246(a), amending Sec. 760(c)(2)(A), treats the partnership year as closed with respect to a partner whose entire interest in the partnership terminates by reason of death, liquidation or otherwise (except for certain bankruptcies). Therefore, a deceased partner's allocable share of partnership items up to the date of death will be taxed on his final return; any items allocated to the period after death will be treated separately.
Closing the partnership's tax year with respect to a deceased partner allows the latter's allocable share of partnership items up to the date of death to be included by a spouse on any final joint return, perhaps more fully using deductions and exemptions. The dosing may cause income bunching of more than one year's partnership income on the decedent's final return if the partnership has a fiscal year-end. If a partnership is on a fiscal year, the deceased's partner's final return may reflect his share of partnership income for a full fiscal year ending prior to death, as well as a short period ending on death. It is not clear how to calculate the deceased partner's share of short-period income. Presumably, the IRS could adopt a method similar to that used by S corporations in determining the income of a deceased shareholder.(21)
Charitable Gifts
Contributions of Appreciated Stock to Private Foundations
TRA '97 Section 602(a), amending Sec. 170(e)(5)(D)(ii), retroactively reinstates an expired provision that allowed donors of qualified appreciated (i.e., publicly traded) stock to private foundations to deduct the fair market value (FMV) of the contributed stock, rather than basis. The provision is retroactively reinstated for contributions made from June 1, 1997 to June 30, 1998. However, the deduction applies only to the extent that the family's contributions of stock to private foundations do not exceed 10% of that corporation's outstanding stock.
Charitable Remainder Trusts
TRA '97 Section 1089 imposes two new restrictions that alter the economics of using charitable remainder trusts (CRTs). First, the present value of the remainder interest for any transfer to a CRT must equal at least 10% of the net FMV of the property transferred, computed on the date of transfer. (The value is computed using the applicable Sec. 7520 rate.)
Second, a trust will not qualify as a CRT if the required annual payout to the income beneficiary is greater than 50% of the FMV of the trusts assets.(22) The minimum payout percentage continues to be 5%. Due to the 10% threshold, the 50% limit will rarely be an issue. The table above illustrates the potential impact of the 10% rule.
Impact of the 10% Rule on CRUTs(*) Ages of 5% 6% 7% 8% income payout payout payout payout beneficiaries rate rate rate rate 60 and 60 Pass Pass Pass Pass 50 and 45 Pass Pass Fail Fail 35 and 34 Fail Fail Fail Fail 45 Pass Pass Pass Pass Ages of 9% 10% 11% income payout payout payout beneficiaries rate rate rate 60 and 60 Pass Fail Fail 50 and 45 Fail Fail Fail 35 and 34 Fail Fail Fail 45 Fail Fail Fail
(*) An applicable Federal rate of 7.4% is assumed.
These new rules represent the legislative response to CRTs deemed to be abusive by the IRS.(23) The 50% cap applies to transfers after June 18, 1997. The 10% threshold applies to transfers after July 28, 1997, except for transfers under a testamentary instrument executed before July 29, 1997, if the transferor dies before Jan. 1, 1999. Wills and revocable trusts that establish CRTs should be examined to determine whether the new rules would apply, especially the 10% threshold.
A favorable simplication provision, TRA '97 Section 1301(a), amending Sec. 6019(3), applies to donors making charitable contributions after Aug. 5, 1997. Said donors will no longer be required to file a Form 709, U.S. Gift Tax Return, provided that the entire value of the transferred property qualifies for the gift tax charitable deduction and the donor transfers the entire property interest. This relief does not apply to gifts of remainder interests.
New Capital Gains Rates and Holding Periods
After a long wait and much speculation, there are new individual capital gains rates. The maximum rate applicable to long-term gains is reduced to 20%, but the holding period to qualify for that rate has been increased to more than 18 months. Gains on the sale of assets held for more than 12 months but no more than 18 months are taxed at the 28% rate.(24)
Property acquired or passing from a decedent is deemed held by an estate or other recipient for a long-term holding period if the recipient received a stepped-up basis and the property is sold or disposed of within the short-term holding period after the decedent's death. Such property qualifies for the long-term holding period for all income tax purposes. It is unclear after the passage of the TRA '97 the rate applicable to the inherited property. Some commentators have stated that the estate would have to hold the property for an additional six months to benefit from the lower capital gains rate. The Tax Technical Corrections Act of 1997 clarifies this issue; if passed, inherited property would be deemed to have a holding period greater than 18 months, allowing use of the 10% and 20% rates.(25) The special holding period, coupled with the new rates, means that capital gains on inherited property will be taxed at a maximum 20% rate, even when such property has been held for no more than 18 months.
Retirement Planning
Repeal of Excess Accumulations and Excess Distributions Taxes
The recent bull market has increased the number of individuals potentially subject to the Sec. 4980A 15% estate excise tax on excess accumulations in retirement plans and the 15% excise tax on excess distributions from retirement plans. TRA '97 Section 1073(a) repealed both excise taxes for distributions and deaths occurring after 1996. Existing retirement and estate planning strategies should be reexamined in light of the repeal of these taxes.
Example 7: X, age 59 1/2, has a combined accumulation of $1,000,000 in all of his qualified retirement accounts and intends to retire at age 65. X must begin receiving distributions from the accounts following the year after reaching age 70 1/2. If the plan assets earn an average of 10% annually, withdrawals are limited to the required minimum distributions and X lives until age 79 1/2, the net benefit of the repeal of the excess accumulations tax to the heirs is approximately $138,000.
The Roth IRA
TRA '97 Section 302 introduced a new type of individual retirement account (IRA), the Roth IRA (named after its creator, Sen. William Roth (R-Del.)), that has already captured much attention. Not only will it benefit those saving for retirement; many of its features allow greater wealth accumulation than in existing traditional IRAs. Roth IRAs offer the advantage of tax-free build-up, as compared to tax-deferred build-up in traditional IRAs.
Beginning in 1998, individuals may make nondeductible contributions of up to $2,000 annually to a Roth IRA, subject to income phaseouts.(26) Under Sec. 408A(c)(4), Roth IRA contributions can be made after age 70 1/2, offering additional flexibility and wealth accumulation. Generally, spouses can make a $2,000 contribution each, as long as the couple's combined earned income is at least $4,000, according to Sec. 219(c)(1)(B)(ii).
From an estate planning perspective, Roth IRAs are advantageous. Unlike with traditional IRAs, the lifetime minimum distribution rules do not apply; consequently, earnings can accumulate for a longer period of time in a Roth IRA than in a traditional IRA or other qualified plans subject to the age 70 1/2 minimum distribution rules. Under Sec. 408A(d)(1)(A), distributions from a Roth IRA are income tax free if the IRA has been held for at least five years and the funds are withdrawn after reaching age 59 1/2, or as a result of death or disability.(27)
Although under Sec. 408A(c)(5), the minimum distribution rules do not apply to a Roth IRA during the account holder's life, at death, the account generally must be distributed within five years (or, if the account has a designated beneficiary, over the beneficiary's life). Special rules apply to spouses named as designated beneficiaries. Because the minimum distribution rules do not apply, individuals may increase their ability to pass significant wealth to their heirs by deferring distributions during life. Designated beneficiaries may receive distributions from the account over their life expectancies, allowing a continuing deferral of the undistributed account balance. More importantly, such heirs will not be required to include distributions in their income, unlike with traditional IRAs.
Individuals who own regular and nondeductible IRAs can convert their existing IRAs into Roth IRAs if income tax related to the conversion is paid and certain other conditions are met.(28) Eligible individuals at or near retirement should consider converting all or a portion of their existing IRAs to Roth IRAs, assuming they have sufficient other assets to avoid withdrawals from the Roth IRA within the five-year window. An individual and heirs may wind up with more after-tax assets by converting.
Miscellaneous Changes
The TRA '97 contained other estate and trust provisions, including the following:
* Trustees of pre-need funeral trusts to which aggregate contributions do not exceed $7,000 can elect to have them treated as independent trusts not subject to the grantor trust rules (TRA '97 Section 1309(a), adding Sec. 685).
* For sales or exchanges after Aug. 5, 1997, repeal of Sec. 644 by TRA '97 Section 507(b)(1), which taxed precontribution gain at the donor's marginal tax rate if a trust sold an asset two years after receiving it.
* Under Sec. 2056(b)(7)(C), as amended by TRA '97 Section 1311(a), for estates of decedents dying after Aug. 5, 1997, a nonparticipant spouse's community property interest in a retirement plan qualifies for the marital deduction (as long as the nonparticipant spouse dies first).
* Under Sec. 2105(b)(4), as amended by TRA '97 Section 1304(a), short-term (i.e., Up to 183 days) original issue discount obligations of a nonresident alien (NRA) decedent are excluded from the taxable estate, provided the interest on the obligation is not effectively connected with a U.S. trade or business. While the new exclusion provides some relief to NRAs, the unified credit and applicable exemption for NRAs remain unchanged.
* Under TRA '97 Section 1302, amending Secs. 2207A(a)(2) and 2207B(a)(2), for an estate's right of recovery of qualified terminable interest property (QTIP) to be waived for decedents dying after Aug. 5, 1997, a testamentary instrument must explicitly state the testator's intention to waive the right by specifying what is waived (e.g., the QTIP the QTIP trust, Sec. 2044 or Sec. 2207A), or by describing the property to which the testator or trust settlor is relinquishing the right of recovery.
* Gifts made after Aug. 5, 1997 cannot be revalued for estate tax purposes if the gift tax statute of limitations (SOL) has expired and the gift Noms adequately reported on a gift tax return,(29) In the past, some courts have permitted the IRS to redetermine the value of a gift for which the SOL had expired to determine the appropriate tax rate bracket and unified credit for estate tax purposes. The changes made by TRA '97 Section 506(a) and (d) to Secs. 2001 (f) and 2504(c) should prevent the Service from revaluing an adequately reported gift after the SOL has expired.
(1) The TRA '97's individual tax provisions are discussed in Bukofsky and Sherr, "Diverse Planning Opportunities Available Under the TRA 97 (Part I)," p. 18 this issue.
(2) See Soled and Arnell, "Planning Implications of the TRA '97's Increase in the Unified Credit," 28 The Tax Adviser 704 (Nov. 1997).
(3) See H. Rep. No. 105-148, 405th Cong., 1st Sess. 354 (1997); S. Rep. No. 105-949, 103th Cong., 2d Sess. 1997).
(4) Sec. 2033A is an outgrowth of the "American Family-Owned Business Act" (S. 1086) v. which later became part of the "Contract With America Tax Relief Act of 1995" (H.R. 2491) vetoed by President Clinton.
(5) Increases in the unified credit provide a tax benefit at the decedent's lowest estate tax bracket, while the family-owned business exclusion provides a benefit at the decedent's highest estate tax bracket a disparity resulting in an overall estate tax increase as the unified credit increases.
(6) See Staff of the Joint Committee on Taxation, Description of Chairman's Mark of the "Tax Technical Corrections Act of 1997" (JCX-56-97 10/8/97).
(7) Special look through rules exist for business that own an interest in another entity ("tiered entities"); see Sec. 2033A(e)(3)(B).
(8) According to Sec. 2033A(e)(3) ownership of a corporation is determined by counting the total combined voting power of all classes of stock entitled to vote and the appropriate percentage of the total value of all shares, partnership interests are determined by measuring the capital interests.
(9) Sec. 2033A(i)(2) states that for purposes of determining the percentage ownership of the decedent and his family, "family member" is defined under Sec. 2032A(e)(2). An individual's family includes his spouse, parents, grandparents, children, adopted children brothers sisters nieces and nephews, and their spouses and ancestors.
(10) Under Sec. 2033A(b)(1)(D), for at least five years during the eight-year period ending on the decedent's death the decedent or family member must have owned the qualified business interest and materially participated in the operation of the business to which the interest relates Material participation is defined in sec. 2032A(c)(6)(B).
(11) According to Sec. 2033A(g) if an heir is not a U.S. citizen, property can quality for the exclusion only if held in a qualified trust.
(12) Recapture is also triggered when the business's principal place of business ceases to be located in the U.S. or the qualified heir loses U.S. citizenship. Recapture does not apply to sales or dispositions of equipment, inventory or supplies in the ordinary course of business.
(13) The net interest after giving effect to an estate tax deduction at the 55% rate.
(14) See The Taxpayer Relief Act of 1997 Statement of the Managers (8/1/97),
(15) The 65-day rule did not apply to simple trusts, because all income from such trusts is deemed to be taxable to beneficiaries regardless of whether distributions were actually made by the end of the year.
(16) TRA '97 Section 1305, adding Sec. 646 and amending Sec. 2652(b)(1), effective for decedents dying after Aug. 5, 1997.
(17) The election can be made for a revocable trust even if there is no probate estate.
(18) Gain on depreciable property is classified as ordinary income under Sec. 1 250.
(19) For 1997, the 39.6% rate applies to trust income over $8,000, under Sec. 1(e).
(20) This applies to a accumulation trusts created after Feb. 29, 1984.
(21) The IRS could adopt a per-day computation or, alternatively, an actual method.
(22) Valued at the time the trust is established in the case of a charitable remainder annuity trust (annually in the case of a charitable remainder unitrust (CRUT)).
(23) The rule is designed to eliminate a planning technique that used a short-term, high-payout CRT to eliminate most of the capital gain the sale of an appreciated asset; see Notice 94-78, 1994-2 CB 555, in which the Service indicated an intention to challenge CRUTs with high payout rates (e.g., 80%) and short terms (e.g., two years).
(24) The capital gains rates are discussed in Bukofsky and Sherr, note 1.
(25) The Tax Technical Corrections Act of 1997 (H.R. 2676), Section 5(d)(4).
(26) For joint filers, eligibility begins to phase out when adjusted gross income (AGI) reaches $150,000 and completely phases out at $160,000. For single filers, the range is between $95,000 and $110,000 of AGIl: see Sec. 408A(c)(3)(C)(ii).
(27) Subject to limitations, funds can be withdrawn and used to pay up to $10,000 of expenses related to the acquisition of a principal residence; see Sec. 408A(d)(5).
(28) Under Sec. 408A(c)(3)(B)(i), taxpayers with AGI of $100,000 or less (not married filing separately) can convert regular IRAs into a Roth IRA starting in 1998; under Sec. 408A(d)(3)(A)(iii), converted IRA amounts are taken into income (and tax is paid on the distribution) ratably over four years. The four-year tax payment option is not available for conversions after 1998. The 110% early distribution tax does not apply to the conversion, but it may apply to amounts withdrawn after conversion.
* The TRA '97 provision that should have the widest impact for estate planners is the phase-in of an increase in the unified credit.
* The family-owned business exclusion offers valuation discount and qualification opportunities, but the excessively complicated qualification rules pose a major hurdle to effective relief.
* The TRA '97 includes a number of provisions affecting post-mortem tax planning and tax compliance, some designed to minimize the tax differences between estates and revocable trusts, others drafted with simplification in mind.
John H. Gardner, J.D. Senior Manager Washington National Tax Office KPMG Peat Marwick LLP Washington, D.C.
Brent S. Lipschultz, CPA,J.D. Senior Manager Washington National Tax Office KPMG Peat Marwick LLP Washington, D.C.
Editor's note: Mr. Gardner chairs the AICPA Tax Division's Trust, Estate, and Gift Tax Committee.
For additional information about this article, contact Mr. Gardner at (202) 467-3870.
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|Lipschultz, Brent S.
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|Jan 1, 1998
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Two 14-year-old girls, Danielle Hall and Victoria Cox, have spent the summer before their freshman year in a different way than most. It has been consumed by their planning and organizing of a benefit concert for Invisible Children.
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Confession: I haven't read the text of Measure M.
Every time I look around and see the discussions going on in the Almanac, I grow more confused, and develop a... More
Sep 2, 2014 6:59 pm
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If you have been reading my blogs, you know that I am a great believer in the power that parents have in influencing their children, both for the good, and the bad.
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November 27, 2014
Stay up-to-date with KAKE News:
Monday, September 10, 2012
A rain shower Sunday night in Seattle dropped the first measurable moisture since July 23 at Sea-Tac Airport. That ended the dry stretch at 48 days, the second-longest on record.
The record is 51 days set in the summer of 1951.
The National Weather Service says the showers won't last long. Warm dry weather is forecast for Western Washington for the rest of the week.
Click Here to access the online Public Inspection File
Viewers with disabilities can get assistance accessing this station's FCC Public Inspection File by contacting the station with the information listed below. Questions or concerns relating to the accessibility of the FCC's online public file system should be directed to the FCC at 888-225-5322, 888-835-5322 (TTY), or firstname.lastname@example.com.


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- You are here:
- Automobiles >
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Mazda RX-8 Recalls
Faulty Takata airbag inflators keep taking their toll on automakers. Mazda is the latest to be affected in the US by announcing a recall covering 18,050 Mazda6 and RX-8 models to replace the front, passenger-side airbags. Specifically, the campaign covers 18,000 Mazda6 units from the 2003 and 2004 model years built between May 29, 2002, and March 4, 2004, ...
Click above for high-res gallery of the 2009 Mazda RX-8.You've got to hand it to Mazda for its perseverance with the Wankel rotary engine design. Ever since it's engineers managed to make it semi-reliable, the turbine-like smoothness of the quick-spinning lump has seen duty in numerous Mazda-branded vehicles, and even a few others as well. Still, despite ...
In yet another installment of the Mazda RX-8 customer satisfaction drama, we can confirm that the manufacturer will announce a voluntary recall on 2004, 2005 and some 2006 model year RX-8s. Mazda has confirmed to us that owners will be receiving notices in the next month or so, as the company is doing a staggered roll-out across the country. Mazda has also ...


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New Locality Added: Campbell's Bay, Pontiac RCM, Outaouais, Québec, CanadaFrom Jean-Yves LAMOUREUX, 23rd Nov 2014 14:34:19


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1 Where Are They Now: Hall of Fame Icons
Being a member of the Interior...
2 Interior Design's 2012 Hall of Fame Inductees
Interior Design today announced its 2012...
3 Andrée Putman, Hall of Fame Legend, Dies at 87
The late Parisian design icon and...
Jennifer Nalewicki | April 11, 2013
The U.S. General Services Administration (GSA) has selected Kimball Office as the recipient of its 2012 Evergreen Award. The award recognizes companies that offer services that are environmentally friendly and that provide products that are sustainable.
The Jasper, Indiana-based Kimball Office strives to make sustainability a part of daily work life. For example, in 2011 the furniture manufacturer recycled more than 12.6 million pounds of material. It also performs an annual review to ensure that the wood used to make its desk, chairs, and tables comes from responsibly managed forests and sustainable sources.
Villa Youth modular seating by Kimball Office.
"We have long been committed to making sustainable office furniture attainable for businesses and government, and being invited to share our best practices is a great indicator that we're following the right path," Karl Schrumpf, director of government sales at Kimball Office.
The GSA evaluates companies in five categories: waste prevention, recycling, affirmative procurement, environmental preferability, and whether it's a model facility. True to form, even the award itself is sustainable and made of recycled glass by Ultragla, a small woman-owned business. The GSA began the Evergreen Award program in 1998 as a way to recognize the efforts of companies that excel in areas like recycling and waste reduction.
"It's such a great honor," Schrumpf says of the award. "The choices we've made to be a more sustainable company are well worth the effort for our customers, our community, and the environment."
Priority Benching by Kimball Office.


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NEW VIDEO: P.Square - Alingo
This video is like nothing you've seen before from P Square, they just keep raising up the bar.
The video is fun packed, with fantastic dance steps and highly entertaining.
IT'S AWESOME. "P Square we back again"
Video directed by mastery of Clarence Peters and the genius of Jude Engees Okoye.
Headlines Newsview all
T.B. Joshua Says He Has A Cure For Ebola
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A video showing Katsina state governor, Ibrahim Shema urging and gearing his party members to physically assault and also kill opposition party members if they can has surfaced online. The ...
Lagos Lawyer Sebastian Jidonu Seeks Justice Over Police Brutality
On October 18, when Sebastian Jidonu, a lawyer, walked into the office of the Area K Police Command in Morogbo, near Badagry to settle a ... Full story
Emir Of Kano, Sanusi Lamido Sanusi Asks Civilians To Defend Themselves Against Boko Haram, Not Rely On Military
One of Nigeria's most powerful Muslim leaders, the emir of Kano, has voiced support for vigilantes fighting Boko Haram, urging others to form civilian militias ... Full story
Martin Salia, Doctor with Ebola dies two days after arriving in Nebraska for treatment
Dr. Martin Salia, who contracted Ebola while working in Sierra Leone, has died after being treated for the disease in Nebraska The surgeon who was flown back ... Full story
Ekiti State Speaker Adewale Omirin Impeached
Seven members of Ekiti State House of Assembly backed by well armed policemen today impeached the speaker of the state house of Assembly, Adewale Omirin. According ...
Female suicide bomber blows up Bauchi market, 30 killed, more than 60 injured
A female suicide bomber blew herself up Sunday at a mobile phone market in northeast Nigeria, killing 30 people and injured over 60 others. The attack happened ...
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The All Progressives Congress has offered a more detailed rebuttal to President Goodluck Jonathan's claim on Tuesday that he deserved to be re-elected having achieved ...
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Drive Her Crazy: A Guide to Date Cars
You don't think your car will alter the arc of your love life, right? Well, we do. When it comes to romance, your ride is up there with what you say and what you do... and the size of your beer gut, and where you summer. You aren't what you drive—but for impressing those without the depth of character to realize that, there's this guide
Mercedes 300 TD
If I could bottle the scent of Cape Cod sand, diesel (or biodiesel) fumes, warm horsehair, and old money, it would smell like one of these, and I could make a fortune selling it as a gay aphrodisiac.
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Convicted former New Orleans mayor Ray Nagin is sentenced to 10 years on bribery and corruption charges Wednesday. Subscribe to WDSU on YouTube now for more:...
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I4U News is feeding your Geek Mind. The Geek Mind is concerned with life, in all its different forms and facets.
The geek mind wants to know about societal and financial issues, both abroad and at home. If a Fortune 500 decides to raise their minimum wage, or any high priority news, the geek mind wants to know.
The geek mind wants to know the top teams in the National Football League, or who's likely to win the NBA Finals this coming year.
The geek mind wants to know who the hottest new models are, or whether the newest blockbuster movie is worth seeing. The geek mind wants to know.Read more.


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Articles by Rick Martin
Gazette to launch new digital subscriptions
For more than 133 years, The Gazette has provided Gaston County and the surrounding communities with the most complete local news available. READ MORE
Column: Pick up the gauntlet. Make a difference
As of Thursday afternoon, The Gazette had received 286 requests for wishes to be granted in our annual Christmas Wishes program. According to our Christmas Wishes administrator Judy Bean, this is... READ MORE
Star to launch e-edition, digital subscriptions
For more than 123 years, The Star has provided Cleveland County with the most complete local news report available. READ MORE
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Today's Obituaries
Bridges, William "Bill"
Sun, 23 Nov 2014 05:00:00 GMT
RUTHERFORD COUNTY – William "Bill" Bridges, age 79, of Shelby, died Friday, Nov. 21, 2014, at his residence. Visitation: The family will receive...
Carpenter, John Randolph
Sun, 23 Nov 2014 05:00:00 GMT
PITTSBORO – John Randolph Carpenter, 69, died Thursday, Nov. 20, 2014. Hall-Wynne Funeral Service is serving the family.
Hewitt, Betty Plyler
Sun, 23 Nov 2014 05:00:00 GMT
SHELBY- Betty Plyler Hewitt, 96, died Saturday, Nov. 22, 2014, at Kings Mountain Hospice House. Visitation: The family will receive friends one hour...
Lutz, Joshua Abraham
Sun, 23 Nov 2014 05:00:00 GMT
ALEXIS, N.C. – Joshua Abraham Lutz, age 28, passed away on Saturday, Nov. 15, 2014. He is survived by his mother, Wanda N. Lutz of Alexis, N.C. A...
Lysko, Anna Mangold
Sun, 23 Nov 2014 05:00:00 GMT
ASHEVILLE – Anna Mangold Lysko (formerly of Shelby, NC) died Thursday, November 20, 2014, at Arbor Terrace Assisted Living in Asheville, NC. She...
Morehead, Vernie
Sun, 23 Nov 2014 05:00:00 GMT
SHELBY – Vernie Morrison Morehead, age 100, passed away on Friday, Nov. 21, 2014, surrounded by loving family at the Rainey Hospice House in...
Stroud, Edward
Sun, 23 Nov 2014 05:00:00 GMT
PHILADELPHIA – Edgar Howard Stroud, 67, departed this earthly life on Wednesday, Nov. 5, 2014, in Philadelphia, Pennsylvania. He was born Jan. 11,...
Wall, Gladys McFalls
Sun, 23 Nov 2014 05:00:00 GMT
FOREST CITY – Gladys McFalls Wall, age 45, passed away at her residence in Forest City on Thursday, Nov. 13, 2014. Arrangements are incomplete at...
Weaver, Becky
Sun, 23 Nov 2014 05:00:00 GMT
Shelby - Martha Rebecca "MeMaw" Leigh Weaver age 76, died Nov. 21, 2014 at Peak Resources in Shelby. Born in Cleveland County on March 3, 1938, she...
Winstead Jr., Emory
Sun, 23 Nov 2014 05:00:00 GMT
PISGAH FOREST – Emory Windstead, Jr., age 61, of 17 Cornelius Drive, passed away Friday, Nov. 21,2014 at Mission Hospital, East Asheville, N.C....


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Houzz is the new way to design your home.
649 Spicewood, TX Interior Designers and Decorators
The work of a professional can make all the difference. Whether your Spicewood, TX home has 10 bedrooms, or your apartment is 800 square feet, it can be tricky to create a cohesive look that is representative of your style. That's where an interior designer comes in. A home decorator will help distill your tastes and ideas into a design that suits the needs of your space. Whether you need help creating a functional space plan, rearranging existing pieces, designing the inside of a new home, or simply sourcing amazing furniture and decor, seeking the help of professional interior designers and decorators is a must. More
Dawn Hearn Interior Design (512) 930-0250
Dawn Hearn Interior Design is a full-service interior design firm serving Austin, Texas and surrounding areas. We strive to listen to our clients' needs and preferences, working... Read More
Refined Interiors LLC (512) 657-0520
Using exceptional communication skills we involve each client throughout the process; focusing attention to detail & offering superior service which are the foundation of Refined Interiors philosophy. See my projects
Cravotta Interiors (512) 499-0400
Cravotta Interiors designs homes people love being in and escaping to, homes that embrace a sense of history and a sense of adventure, homes that become part of their biography... Read More
C-Reese Architectural Design (512) 291-5717
C REESE ARCHITECTURAL DESIGN is a full service design firm providing residential architectural, interior design, as well as commercial space planning. See my projects
Spaces Designed, Interior Design Studio, LLC (512) 423-0981
Spaces Designed's endeavor is to combine our love for design and our desire to help others "live life beautifully." Our passion is to help you create the home of your dreams by... Read More
Urbanspace Interiors (512) 476-0014
By integrating eclectic furniture, accessories, and lighting, we create living spaces that are both unique and iconic. We offer the best in modern furniture & design for urban lifestyles. See my projects
Butter Lutz Interiors, LLC (512) 514-1602
We are an Austin based Interior Design Firm partnered with Matt Butterfield of Butterfield Custom Homes. We are a full service design company operating under the philosophy that... Read More
Allison Jaffe Interior Design LLC (512) 343-4553
Allison's fresh and inventive outlook allows her to execute the perfect design for each client. Her firm's strong emphasis on client-designer collaboration makes each project uniquely successful. See my projects
turnstyle / giggle-room (737) 333-5800
With a firm belief that design is rooted in both history and playfulness, Lieve Saether is the creative mind behind turnstyle and giggle-room. Both offer full interior design... Read More
Martha O'Hara Interiors (512) 222-3201
Our award-winning interior design team works with homeowners and builders to design and furnish homes from coast to coast. What's more, our full-service firm is budget conscious and service oriented. See my projects
Bella Villa Design Studio (512) 443-3200
Bella Villa Design Studio is an award-winning interior design firm in Austin, Texas offering commercial and residential interior design services. Stephanie Villavicencio is a... Read More
Robin Bond Interiors (512) 358-7200
From an initial consultation to the final realization of your project, our firm is dedicated to providing you with an efficient and effective design experience. See my projects
Laura Burton Interiors (512) 322-9888
Laura Burton Interiors is a full service interior design firm specializing in design and remodeling for residential and commercial projects. Our services include everything from... Read More
Dawn Hearn Interior Design (512) 930-0250
Dawn Hearn Interior Design is a full-service interior design firm. We strive to listen to our clients' needs and preferences, working with them to create beautiful, functional spaces. See my projects
Yellow Door Design (512) 423-5230
Yellow Door Design is a full service interior design firm in Austin, TX. Yellow Door Design approaches design with a passionate, timeless and sophisticated point of view. Since... Read More
Laura Roberts Design (512) 589-5201
Laura Roberts Design is a boutique residential interior design firm in Austin, Texas. Sophisticated. Contemporary. Enduring. See my projects
Bravo Interior Design (512) 372-0700
Bravo Interior Design is one of the most versatile and recognized interior design firms in Central Texas.Award winning design with a complete command of all aspects of the... Read More
Wesley-Wayne Interiors, LLC (512) 960-2350
From tasteful furnishings, to timeless custom draperies, to breathtaking accessories, they work to make sure every detail is nothing short of inspired. See my projects
Design Studio2010, LLC (512) 299-1440
Amanda Stephenson, Owner of Design Studio2010 is responsible for design and project management. The native Texan at the age of 15, started design school through dual enrollment... Read More
Amity Worrel & Co. (917) 992-6935
Amity Worrel & Co. provides design services for a range of projects from industrial lofts to traditional ranch homes, renovations or custom new builds, both contemporary and classic. See my projects
Tracy Miller/Miller Greene Design Studio (512) 694-2051
I've been in the interior design business for more than 25 years, and my work has grown to include custom-designed furniture and extensive remodel projects. Primarily because of... Read More
Cindy Gibbs Interiors (512) 554-7639
Cindy Gibbs Interiors is renowned throughout the Austin area for our creativity, expertise and attention to detail. We handle home and office projects to your exact specifications and within budget. See my projects
Van Wicklen Design (512) 577-6060
Certified Interior Decorator, Affiliate of the Interior Design Society Read More
Decorating Den Interiors - Charlette Ray (512) 745-9512
Charlette Ray is a unique decorating firm that will help solve your decorating dilemmas using practical but, highly creative ideas. See my projects
BRY design (512) 731-2438
BRY design delivers "rooms you love to come to" and a great experience along the way. Check out our website for dramatic before/after photos and be sure to read what our... Read More
GREER Interior Design (512) 323-9298
A boutique design practice based in Austin, Texas, GREER is an interior design studio focused on creating timeless residences. GREER's signature is an architectural and holistic approach to design. See my projects
Robin Bond Interiors (512) 358-7200
Robin Bond Interiors is a full-service residential and boutique commercial interior design firm with a focus on turnkey solutions that are ideal for a busy lifestyle. From an... Read More
Paula Ables Interiors (512) 658-4534
Paula Ables Interiors is a firm with a new attitude. Paula has over 10 years of experience in residential architecture and over 14 years of experience with residential and commercial Interior Design. See my projects
red: modern lines . vintage finds (830) 990-0700
modern lines . vintage finds . interior design voted one of the 50 best stores in Texas 3 years in a row, red is mixing nostalgic vintage pieces with clean-lined modern furniture... Read More
PRIZE Interiors (512) 814-0339
PRIZE Interiors is an interior design firm, located in Austin, TX, with a unique approach to interior design: a cooperative approach that promotes collaboration with design See my projects
List your business here for free - Learn More


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The MH nutrition lab has concocted lip-smacking combinations to titillate your taste buds.
From muscle-building and sex-drive boosting to energy-enhancing and fatigue-fighting, these dishes will make you feel your best for any challenge.
9 health-boosting vegetarian recipes
We round up the finest meat-free meals we've ever published
Muscle-building chicken and rice
After a day at the coal face, cooking is a big ask. Replace your takeaway with this lazy-but-nutritious dinner
Ultimate tuna salad
Packing plenty of protein, this office kitchen-friendly feast is ideal pre- or post-workout
Superfood salad with Brusselkale
Leaving sprouts out of your salad is an epic kale. Make this quick meal to iron-clad your immune system
Wild mushroom risotto recipe
Load up your dinner à deux with umami for a night of chemistry
Salmon and avocado breakfast tartine recipe
This will get your morning off to a bright start
The ultimate muscle-building recipe collection
From 60-second bites to slow-cooked masterpieces, this is your comprehensive round-up of high-protein Men's Health meals
The umami burger recipe
If youve pulled one all-dayer too many, come home to this spirit-lifting burger
8 best ways to eat steak
Use our pick of the best red meat recipes to create a prime cut protein hit
Asian porridge with fried egg
Don't let hungry thoughts eat into your day. Get supercharged with this energy packed meal
Mark Sargeant's marinated mackerel and lime marmalade
Eating clean can be a bum rap. Elevate your drive and get your energy from this offshore power station
Quick high-protein pancakes
Zap these high-protein pancakes in the office kitchen
The 37 fastest meals in the world
Instant gratification doesnt have to be served in a greasy box
Grilled sardines with upgraded humous
Our new in house chef, Mark Sergeant, on how to make the most of that tin of sardines that resides in your cupboard
10 brain-boosting fish recipes
Tuck into a portion of scientifically proven brain food with this selection of delicious fish dishes
Muscle-growth steak and spinach salad
Our in-house chef Mark Sergeant's recipe on how to cook up the perfect steak dish to fuel your muscles