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All 91 guestrooms at the Hotel Ciudad de Mosteles feature air conditioning, private bathroom, in room safe, and mini bar. Visitors will enjoy high-definition cable television, complimentary bottled water, and daily housekeeping visits. In addition, this charming four-star hotel features such modern comforts as designer toiletries, hair dryers, and rainfall showerheads. Optional room facilities can be requested upon arrival such as smoking rooms, extra pillows and towels, or extra beds. There are a limited number of suites with separate bedroom and living area complete with bathrobes, slippers, and a stereo system.
Hotel Facilities
All guests of the Hotel Ciudad de Mosteles are sure to appreciate a courteous, multilingual staff as well as a convenient on-site restaurant with 24-hour room service. Travellers of the corporate variety will be pleased to find dry cleaning service available to help maintain a sharp image, and a help desk specializing in technological matters. Audiovisual equipment, four conference rooms, and numerous small meeting areas can also be utilized. All are welcome at this hotel's lounge and coffee shop, and some quiet time can be enjoyed in the delightful garden or on the magnificent rooftop terrace.
Along with the regional attractions within reach, guests can unwind with nearby recreational activities including golf and tennis. This hotel is an excellent choice for those seeking an inviting, upscale destination that is also accommodating to business travellers.
The close proximity of the Hotel Ciudad de Mosteles to major highways and metro stations takes the hassle out of getting from place to place. Front desk personnel are happy to arrange a taxi ride or assist in developing a sightseeing agenda for their guests. Self parking is available for guests arriving in their own vehicles.
Hotel Services and Facilities
DiningSatisfy your appetite at the hotel's restaurant, which serves breakfast, lunch, and dinner, or stay in and take advantage of 24-hour room service. Quench your thirst with your favorite drink at a bar/lounge.
Hotel facilities
- Dry cleaning/laundry service
- Free Wi-Fi
- Restaurant
- Safe-deposit box at front desk
- Breakfast available (surcharge)
- Fitness facilities
- Bar/lounge
- Babysitting or childcare (surcharge)
- Meeting rooms
- Rooftop terrace
- Complimentary newspapers in lobby
- Luggage storage
- 24-hour front desk
- Roll-in shower
- Television in lobby
- Accessible parking
- Garden
- Elevator/lift
- Free self parking
- Laundry facilities
- Accessible bathroom
- Multilingual staff
- Accessible path of travel
- In-room accessibility
- Conference space
- Conference space size (feet) - 4024
- Conference space size (meters) - 374
Important information
- Cash transactions at this property cannot exceed EUR 2500, due to national regulations. For further details, please contact the property using information in the booking confirmation.
The following fees and deposits are charged by the property at time of service, check-in, or check-out.
- Breakfast fee: EUR 10 per person (approximately)
- Rollaway bed fee: EUR 30 per night
The above list may not be comprehensive. Fees and deposits may not include tax and are subject to change.Extra-person charges may apply and vary depending on hotel policy.
Government-issued photo identification and a credit card are required at check-in for incidental charges.
Special requests are subject to availability upon check-in and may incur additional charges. Special requests cannot be guaranteed.
Area informationDistances are calculated in a straight line from the property's location to the point of interest or attraction, and may not reflect actual travel distance.
Distances are displayed to the nearest 0.1 mile and kilometer.
Rey Juan Carlos University Mostoles - 1.1 km / 0.7 mi
Parque Oeste Shopping Center - 3.2 km / 2 mi
Xanadu Shopping Center - 5 km / 3.1 mi
Universidad Europea de Madrid - 5 km / 3.1 mi
Loranca Mall - 5.8 km / 3.6 mi
Ciudad Grupo Santander Headquarters - 7 km / 4.3 mi
Rey Juan Carlos University Fuenlabrada - 7.9 km / 4.9 mi
Fuenlabrada Hospital - 8 km / 5 mi
La Cubierta Bull Ring - 10.8 km / 6.7 mi
La Finca Business Park - 11.9 km / 7.4 mi
Nuestra Senora de Butarque Industrial Park - 12.2 km / 7.6 mi
Las Rejas Golf Club - 12.5 km / 7.8 mi
Parquesur - 13 km / 8.1 mi
Madrid Zoo Aquarium - 13.6 km / 8.4 mi
Carlos III University of Madrid - 13.7 km / 8.5 mi
The nearest airports are:
Madrid (XOC-Atocha Train Station) - 18.4 km / 11.4 mi
Madrid (MAD-Adolfo Suarez Madrid-Barajas) - 30.8 km / 19.1 mi
The preferred airport for Hotel Ciudad de Móstoles is Madrid (MAD-Adolfo Suarez Madrid-Barajas).


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Layout selectors
Melissa Harris-Perry 02/09/14
How Christie's NJ troubles affect the GOP
The MHP panel discusses how Democrats are using the bridge scandal to attack not only Gov. Chris Christie, but Republicans nationwide.
Up next in: Melissa Harris-Perry
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US weighs options for response to North Korea
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Union boss: We will use 'extreme discretion'
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Great moments in TRMS #PropFails
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subset: commoncrawl


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Jeff, Perhaps because the outer SVG often has to fit inside some kind of rectangular space e.g. an embed or object or browser window. I don't think adding a <g> is so much of a hardship really is it? Best regards Robert.Received on Sunday, 21 February 2010 12:39:00 GMT
This archive was generated by hypermail 2.3.1 : Friday, 8 March 2013 15:54:44 GMT


text:
Place an Order
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This item may be available at your local Harbor Freight Tools Store
(based on 20 reviews)
Ratings Distribution
5 Stars
4 Stars
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of respondents would recommend this to a friend.
Best Uses
Most Liked Positive Review
Great product for the money
I purchased this unit 2 weeks ago and have used it 10 of the 14 days I have had it. However, make sure that you add some grease prior to using it and that...Read complete review
I purchased this unit 2 weeks ago and have used it 10 of the 14 days I have had it. However, make sure that you add some grease prior to using it and that the oiler is filled. Make sure that your air is dry before hooking up to paint shaker.
Most Liked Negative Review
don't buy
Quit working after maybe 90 minutes use. Some parts good but cylinder surface finish is horrible. I suppose the piston ring wore out. Doesn't seem adequate quality to be worth repairing.
Reviewed by 20 customers
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Long Term Reliable
By skypilot18
from Lake Havasu City, AZ
About Me Avid Do-It-Yourselfer
Comments about Central Pneumatic Pneumatic Paint Shaker:
I borrowed one of these from a friend. It is many years old and has seen lots of use. It has restored two airplanes and been on loan several times. I just used it to shake the paint for an airplane paint project. Works perfectly. Quiet, low CFM usage. It has always been used at the lower end of its PSI rating, 40PSI and it has been faithfully greased at the zerk and is used with an inline oiler. Works absolutely flawlessly. Who knows how many hours of use this unit has seen. It shook all the various dopes to restore a Stearman and that is a lot of paint in itself not to mention many other projects. I am going to stop at Harbor Freight in Indio CA tomorrow and by one for myself!
Bottom Line Yes, I would recommend this to a friend
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(1 of 1 customers found this review helpful)
This thing is AWESOME!!
By Daddy Ricx Customs
from North-o-Dallas
See all my reviews
I used the included oiler and added a regulator. I also put a ball valve to control it. I used to sit and shake paint, by hand, the night before painting. NO NEED for THAT any more. It takes very little CFM t operate and with the valve it's easy to control.Bolted it to a small plywood table with the included hardware. I'm just happy to have this...ESP. at this price!!! (25 off) I never thought I could afford a paint shaker.....
(3 of 3 customers found this review helpful)
Nice heavy duty machine
By Junior
from Tempe Arizona
About Me Professional
Ok, Ive put the beating to this thing ALL day and its a trooper. VERY quiet! Im not sure what y'all bought that make you say its cheap and it wont last?? When I picked mine up I was surprised as to how heavy the box was. Took it to my shop and opened the box, the thing is all made of steel! Where are you guys finding cheapness to it? Who knows, maybe they updated this thing since you guys bought one.. I am so glad I decided to ignore the reviews and buy this to try for myself.. Ive been shaking full gallon cans all day. Aerosol cans all day too! You can do 3 aerosol cans at a time which saves time!Seemed like every time I needed paint, its old and the tip clogs, or the gallon cans need stirred for like an hour to get them usable again. Now everything I own is shaked up fresh and finger licken good! Have no fear, this thing is the real deal. VERY happy!
(2 of 2 customers found this review helpful)
works as advertised.great !!
By john
from sarasota, fl
As long as you follow instructions it will work like a champ! I added Teflon tape to all threads, put air tool oil in oiler , hooked up my small compressor, dialed in the air pressure at 40 , checked the lid on my can, made sure it was clamped good and tight to my work table turned the valve and it worked just like advertised!! Just like at the paint store! So far so good.
Don't know what the bad reviews are abou
By olstykke
from Louisville, KY
About Me Casual Do-It-Yourselfer
I bought this two years ago and it is still going strong. I am surprised about the reviews about it being cheap. The cylinder is cast iron as is the piston.What I am suspecting is that people don't use air tool oil.When I first got mine, I didn't depend on the oil reservior. I knew the cylinder was too dry. I pored about 2 tablespoons directly into the cylinder and manually moved it till it moved easily. I also regreased all the joints.I am suspecting the bad experiences are user error and not the tool.I've painted two houses with 15 year-old paint. That took a lot of shaking to get the pigment remixed. I also painted a car with this shaker.
(9 of 9 customers found this review helpful)
my use
By R Chiles
from Undisclosed
Been using this one for a year now two spray cans, two pints,quart&,gallon cans--bullet proof with infinite speed control and low air volume..RC
Good value for the money
By Big Al
from Ohio
I've shaken at least 50 cans of paint so far with this unit and it's worked excellently. It is SO nice to have my own paint shaker vs. stirring it by hand or pleading with the hardware store to reshake an old can of paint. When you've got a shaker at home you can just quickly reshake a can right before your project each day.The only complaint that I have is that it is difficult/messy to add oil to the automatic oiler. There is a set screw that you supposedly remove to add oil but the problem is that there is no vent so the oil just runs off the hole and won't go down into the reservoir. The solution I've found is to remove the oiler, unscrew it at the O-ring to break the vacuum/pressure, then fill the oiler via the set screw hole and reassemble. It's messy but less messy than via only the set screw hole.Other than that, no complaints and lots of happy usefulness from it.
Shaker Works but needs a little help
By hotrodhog
from Cologne Mn
Mixed well for almost a year then quit, found internal hose from air inlet to cylinder had got stiff probably from incompatible with oil and cracked next to hose clamp. Replaced with fuel line hose and left extra loop of hose to flex, now works great!!
Minor issue needs to be resolved
By Stumpgrinder
from Boston, MA
I put airline to it and it barely worked @60psi.I took it apart and checked everything, including the piston, rings, etc..Ended up being the input air fixture that is threaded to the base of the unit....the airline is the size of a pin!!!!!. Thats the problem...drill it out to about 1/4" and you've got yourself one heck of a shaker!Its very sturdy and made well. Bought it for $119 - 25% off..$90 .....great deal!!!
(9 of 10 customers found this review helpful)
By Anthony
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Wacom Cintiq 12WX reviewed: impressive but contentious?
Wacom are known for their huge Cintiq LCD displays with pen-input, but the company also makes a smaller, 12.1-inch model intended to be used in your lap. At $1405 it could hardly be called entry-level, but it has the same 1024 levels of pressure sensitivity, 5080dpi resolution and pen-tilt awareness as its bigger siblings. PC Authority have been trying out the 16:10-aspect 1280 x 800 monitor, and judging by their 5/6 rating they seem impressed.


text:
OptaSense Commits To Middle East
LONDON, November 9, 2012 /PRNewswire/ --
New office opens in Dubai
Exhibits at Abu Dhabi International Petroleum Exhibition and Conference 2012
The company that protects the world's key infrastructures by turning fibre-optic cables into listening devices will be exhibiting at the Abu Dhabi International Petroleum Exhibition and Conference 2012 (ADIPEC).It will be their first appearance at the Show since opening a new office in Dubai. OptaSense is the world leader in acoustic fibre sensing, providing services for upstream applications such as seismic and well monitoring and midstream applications such as pipeline security and condition monitoring. OptaSense delivers vital operational and security data to help operate, protect and secure the critical assets and infrastructure of leading oil and gas companies worldwide. The company has been operating with customers in Oman, Qatar and Iraq for several years and has grown significantly, requiring a more permanent presence in the Middle East. The new office in Dubai includes Business Development and Technical Support staff. Along with the new office, OptaSense has also invested in data recording units and vehicles based in Dubai to support its seismic- and well-monitoring services. This regional capability allows the company to be closer to its customers and be more flexible and responsive to their needs throughout the whole project lifetime. The OptaSense technology has been deployed successfully worldwide, and there are now operations in over 40 countries including in the Middle East. The appearance at ADIPEC is part of the commitment OptaSense has to the region and reflects the growing realisation that prevention is vital for the future of the oil and gas industry. With oil theft and breaches of pipelines costing the industry billions of dollars in lost revenue every year, OptaSense will be explaining their vision for protecting pipelines.
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Early galaxy popping out stars by the thousands
Los Angeles Times
LOS ANGELES — Peering deep into the universe, scientists have discovered the earliest known starburst galaxy — a revved-up stellar factory popping out stars thousands of times faster than the Milky Way.
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Facebook Weekly Highlights features photos and videos posted to the social network by celebrities and athletes. This week's edition featured this photo of Skrillex, Usher, and Diplo taking in the "Blood Moon" lunar eclipse.
Facebook Marketing
Facebook Weekly Highlights Brings You Books By David Beckham, Jim Carrey
Facebook Weekly Highlights features photos posted to the social network by celebrities and athletes. This week's edition featured the photo to the left, of retired soccer superstar David Beckham promoting his new photo book; as well as the photo below of Jim Carrey promoting his new children's book.
Facebook Weekly Highlights Showcases Photos Posted To Social Network By Celebrities, Athletes
If Facebook ever officially rolls out its "VIP application" for celebrities that was reported on earlier this week, perhaps those celebrities can use the app to try to crack the Facebook Weekly Highlights list the social network debuted Thursday in the Trends section of its Newsroom.
Tiger Woods, Lindsey Vonn Use Facebook To Confirm That They Are Dating
The rumored relationship between golfer Tiger Woods and injured skier Lindsey Vonn is now official, as both sports stars posted about it on Facebook — a rare move for the notoriously private Woods.
10 Facebook Pages Every Golf Enthusiast Should Follow
Facebook is a great place for golf news, tips, and to find information on the hottest new clubs that could help improve your game.
GOLFNation Lets You Mange Your Golf Games On Facebook
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nice one...Dec 4th, 2012 Reply
Fantastic and awesome shot JeremyNov 26th, 2012 Reply Subscriber
Your art is very inspirational to all of us artists and at Shadowness we like to thank our amazing artists for all they do, to show our appreciation for you, your artwork has been featured in todays Daily Inspiration #630
amazingNov 26th, 2012 Reply
Stunning composition !!Nov 26th, 2012 Reply
Congratulations, SalleeDesign!
On behalf of my fellow gallery moderators, I am happy to share the news that your beautiful creation was selected for the Daily Feature Award and is now in rotation on the front page of Shadowness!
This piece can be seen under the "star" menu at the top of every page, and it will also be featured in the next issue of "Daily Inspirations"! fb.com/shadowness
Gorgeous photo!Jul 14th, 2011 Reply
Stunning composition, the lighting is absolutely epic!Apr 30th, 2011 Reply
This piece has been featured on Abduzeedo's Daily Inspiration: http://abduzeedo.com/daily-inspiration-773Mar 19th, 2011 Reply
yeahhh!!! Merci mec!Mar 19th, 2011 Reply
Slightly over saturated on the orange/yellow, otherwise great.Mar 14th, 2011 Reply
yes I agree completely and it's a feedback I had a lot :)Mar 19th, 2011 Reply


text:
Home med lists make me crazy. - page 4
I hate home med lists. Hate, hate, hate them. They come up from the ER with no dosages, no routes, and no correct name. "Stool softener" is not an approved med name. The ER MD checks all the boxes to continue, and I know he/she... Read More
- 1Apr 10, '13 by morteOh yeah! had one recently where the patient was mentally compromised and family unable to come. He ended up with no insulin orders for three days....just po meds. In that chart there were three, possibly four listings of meds. the W-10, discharge and home at least.....wasn't on discharge or W10.Quote from Forever SunshineMy absolute FAVORITE is getting the LOLs or LOMs from the hospital with 5 pages of meds.
My 2nd favorite is getting 2 different lists of meds for the same person.
My 3rd favorite is getting a list of meds scribbled onto the bottom carbon copy of the discharge list.
Seriously when discharging a patient to a nursing home how hard is it to send us ONE complete neatly, typed list of discharge meds.
- 2Apr 10, '13 by sissiesmamaWorking in the ER, the home med list was always a pain in the butt. After I started having health issues I wanted to make sure I wasnt one of "those patients". I used my iphone to list my meds on the "notes" app and made a pic. Printed it out, and my docs and the ER staff when I have to go love it.
Anne, RNC
- 3Apr 10, '13 by tewdlesIn my view, outside of the pharmacy setting, reconciliation of medications rest squarely on the shoulders of the RNs. It is a huge problem...but...because it is nurses rather than some professional discipline with actual power within the health system, it stands as unaddressable.Last edit by tewdles on Apr 10, '13 : Reason: spelling
- 5Apr 10, '13 by paradiseboundRNI'm a home care nurse. When I admit a patient to home care, I have to try to reconcile their medications. Sometimes it can take hours just trying to FIND all the med bottles in their house! After that, I make a complete med list for them. I always tell the patient to bring that list to their doctors and the hospital. I'm trying to help you guys out.
- 3I don't mind the people from the nursing home because at least they come to the hospital with a copy of the list of meds they take at the facility. It is accurate and up to date unlike 75 percent of the patients we het on the floor.
I had a patient last evening whose wife told me her husband would need something to help him sleep. I asked her what he took at home and she said Melantonin. I looked on the home med list on the computer and did not see it. I asked her what the dose was and she said she did not know (of course). I asked her why she did not list that as a medication for her husband when he came in to the ED. She said she never tells the ED about this med or his vitamins. I then asked her how were we suppose to know he needed this if we were not told. I was a little aggravated because it was not like this was the first time this man had been admitted. He has been on my floor several times. It just makes unnecessary work and phone calls that could have been handled in the beginning. This happens all of the time. It is so aggravating and very unsafe at times.
- 4Everything is the nurses responsibility. From the med list to not having the right cable channels to food not being delivered to MRI not wanting to stay and do the MRIs. I love when phlebotomy asks me if they really need to draw the lab. Are you kidding me I am saying to myself. I tell them it is a Drs order and that would be up to the Dr. Or the MRI people who don't want to stay late and ask me if the MRi can wait until tomorrow. This is another are you kidding me thought. Sometimes I tell them that they can call the MD and ask him/her themselves because I do not have the authority to change an order. Besides med orders not being right I think the MRI department and not wanting to do their job is my biggest pet peeve. I would love to be able to ask if I could part of my job off until tomorrow.
- 2Apr 11, '13 by eatmysoxRNHome med lists are terrible. Especially when a patient comes up with no orders at all and they expect a dose of every night time med. We are permitted to write one time doses of some meds within reason. It would be so great if the ER physician would reconcile them. I know ER staff is busy but the complaints from that are crazy. And I can't call the doc over the patients flomax they "have to have or they'll die" at 2 am. I'd love it if people would use one pharmacy and we could just access it somehow.
- 1Great idea to double check the meds. Nursing is so chaotic and busy it can be easy to enter the wrong thing due to being pulled in 5 directions at once. I wish all patients had nice up to date lists. It is scary when blood pressure meds are incorrect. How do we know if the family or the patient has the med listed and it has been stopped by there PCP. This has happened more than once. Sometimes the family tries to blame the hospital but we always keep a copy of the list of meds that was given to us in the patients chart. Most family members don't realize how important it is to get meds correct.
- 1Apr 11, '13 by ayla2004Im in the UK and work in a hospital it might be different if i worked in the community?.
the only time ive ever had issue with a med is a prn for migraine when the patient requested it and it hadnt been prescribed as wasnt on pcp repeat prescription and not med rec done.
The verbal information wasn't enough to get the sho (resident) to prescribe.


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Re-enactment opens Gettysburg anniversary events
|The 24th Michigan "Iron Brigade" prepares to engage the Confederate Army during ongoing activities commemorating the 150th anniversary of the Battle of Gettysburg, Friday, June 28, 2013, at at Bushey Farm in Gettysburg, Pa. Union forces turned away a Confederate advance in the pivotal battle of the Civil War fought July 1-3, 1863, which was also the warís bloodiest conflict with more than 51,000 casualties. (AP Photo/Lebanon Daily News, Jeremy Long)
GETTYSBURG, Pa. — An opening volley of musket fire ushered in the start of the milestone commemoration of the Battle of Gettysburg on Friday, 150 years after the Union Army turned away a Confederate advance in the pivotal conflict of the American Civil War.
Wearing period uniforms, thousands of Civil War buffs gathered on a private farm outside the actual battlefield to take part in the battle re-enactment considered the pinnacle of the hobby. The sights and sounds of faux warfare are also a big draw for visitors — about 200,000 people are expected to descend on the small, south-central Pennsylvania town during a 10-day period that started Friday.
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Income Tax
|Income Tax Act Revised 13th March 2014*New*
|Income Tax (Withholding Tax) Regulation 2013*New*
|Income Tax Act Amendment Decree No 36 22nd November 2013*New*
|Income Tax Act -Revised 25 November 2013*New*
|Income Tax Act Amendments Decree No 16 – 10th May 2013
|Income Tax Act Revised 30th August 2012
|Income Tax Amendment No 6 Decree 2012
|Employments Regulations 30th August 2012
|Income Tax(Allowance for Depreciation and Improvements Instructions 1998) – Revised to 24th March 2011
|Income Tax Act – Revised 01 Mar 2011
|Income Tax Act- Revised 29 Jan 2010
|Provisional Tax Regulation Revised 28 February2009
|Income Tax Act 2007 Revised 30th May 2007
|Income Tax Act 2006
|Income Tax Act 2002
|Income Tax Act 1974
|Income Tax (Employments) Regulations
|Income Tax Act (Accelerated Depreciation Allowance) Instructions
|Income Tax Act (Accelerated Depreciation Allowance) effective dates
|Hotel Incentives – 11 Schedule of Income Tax Act
Value Added Tax (VAT)
|Value Added Tax Decree Revised 14th March, 2014*New*
|Value Added Tax Amendments Decree No 15 – 10th May 2013
|Value Added Tax Decree Revised 7th May 2013
|Value Added Tax Decree Revised 30th August 2012
|VAT Amendment No 4 Decree 2012
|VAT Decree – Revised 4th Mar 2011
|Value Added Tax Amendment Decree 2010
|VAT Decree – Revised 29 Jan 2010
|VAT Decree (Revised 2007)
|VAT Decree 1991(Revised 2004)
Tax Administration Decree
|Tax Administration Decree Revised 6th February 2013
|Tax Administration Decree Revised 30 August 2012
|Tax Administration Decree -Revised 16th Mar 2011
|Tax Administration Decree 2009
Service Turnover Tax
|Service Turnover Tax Decree No. 8 of 2012 - Consolidated 23rd January 2013
|Service Turnover Tax Decree No. 8 of 2012 – 31st August 2012
Fringe Benefits Tax
|Fringe Benefit Tax Decree 2012
Capital Gains Tax
|Capital Gains Tax Amendments – 17th June 2014*New*
|Capital Gains Tax Amendments Decree No 33 – 22nd November 2013
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|Capital Gains Tax Decree 2011
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|Stamp Duties Amendments Decree No. 28 of 2014 – 30th August, 2014*New*
|Stamp Duties Act – Revised up to 30th January 2013
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Gambling Turnover Tax
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I am currently working as a consultant for a company in the tourism/travel/leisure sector. Sometimes I have to sit to the side of one of their users and ask them to work through the steps they have to follow while using a legacy system (partially exposed via web, partially via character interface).
I noticed that what I tend to do is to take notes on a notepad, and supplement these with screenshots I ask the user to take, or just shoot with my iPhone.
Considering I also have an Android tablet which so far I haven't found much use for, I was wondering if there is an app (either iOS or Android) that could allow me to take notes (typed via keyboard), interspersed with pictures taken with the device camera, and annotated with freehand writings, doodles, drawings, all as a single document (a sort of vertically infinite scrolling sheet) and finally export it to some sane document format to postprocess on a desktop.
Thanks for any suggestions.
asked Aug 04 at 00:04
Evernote lets you take notes and insert drawings, photographs and audio clips. The best part is it will synchronize between all your devices, so your notes will appear on your phone, tablet, laptop and desktop. The software is available for Android, iPhone, iPad, Windows, Mac, and your notes can also be accessed through their website.
The basic service is free, but if you have a lot of notes, want to use multiple online notebooks or need to sync a lot of data, you might consider getting a premium account, which costs $45 per year (if you're using it primarily for work, this is probably a tax-deductible expense).link
answered Aug 04 at 09:37
Captain Packrat
@Captain Packrat... Looks like I had the solution under my eyes the whole time. I will experiment a bit with Evernote, at a first glance it looks it fills the bill quite nicely.
4 months, 2 weeks ago Pamar


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What Was Tyra Banks Like at 17?
Before she was a Top Model, actress or writer (check out her new novel, Modelland, out September 13!), Tyra Banks had a killer style, great friends, and big dreams.
By Neha Gandhi
Tyra on TV
What did you want to be when you grew up?
I wanted to be a film and television writer and producer.


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CBS 2 - Search Results
Storm Damage on Atkins Farm
ATKINS (CBS 2/FOX 28) - The wind was still blowing in Atkins.
The wind that started last night and forced Dan and Kathy Kaestner into their basement while it tore their barn to shreds and ripped their machine shop down to the rebar.
"We came back upstairs, I said, 'Oh my gosh, the house is still here," owner Kathy Kaestner tells CBS 2/FOX 28. "Because there was so much noise we thought it was gone."
The wind makes people tear other things down, as family and friends do whatever they can to help the Kaestners.
The family has farmed this land for 150 years.
"It's hard, there's no doubt about that," says Dan Kaestner.
"This morning, it hit my husband this morning, when we woke up," adds Kathy, "but like I said, it's material thing, so we'll be fine."
The Kaestners had planned to apply for Heritage Farm status this year. They're still moving forward with it, but things will be different now.
"We have four children,: Kathy says "and their families we were going to take pictures of each of the kids in front of the buildings as kind of a special thing, but (shakes head)."
Dan tells us, "We're just blessed nobody was hurt, it's just stuff, we can replace it."
Still, there's a reverence for everything that's been built here."
Kathy says, "it's been a wonderful place for a lot of people. And it will continue to be, don't get me wrong. Let God direct us, because he saved us last night. "


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American Hoggers
American Hoggers is a TV series that follows the Campbell family and their struggle to rescue Texas residents and ranches from the devastating chaos caused by millions of invasive wild boars. Each episode follows legendary hog hunter Jerry Campbell and his son, Robert, firecracker daughter, Krystal, and family friend Lea as they respond to calls about wild boars.
Last Episode04x10 And the Winner is Aired: Nov. 19, 2013
As the war against the Creeks begins, a confident Ronnie bets his entire pool of money. The Creeks start cleaning up, but the Campbells keep …
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Full Episodes
American Hoggers: Season 1, Episode #4 - Man Down
The Campbells and their team of young dogs tee off at a Texas golf course, where an aggressive hog is…
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American Hoggers: Robert Hurts His Wrist
In this scene from the episode Sweet Revenge, Robert is injured while wrestling a large hog.
American Hoggers: Krystal Doubts Katie's Abilities
In this scene from the episode And the Winner Is, Krystal is concerned with Katie's abilities as a hunter when…
Series Fun Facts
- [no trivia found]


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Irritable Bowel Syndrome (IBS) Triggers, Prevention Center - Rogers, AR
WebMD Physician Directory
Rogers, Arkansas
Irritable Bowel Syndrome Triggers and Prevention
IBS triggers and prevention facts
Read the Irritable Bowel Syndrome Triggers and Prevention article »
Other Related Irritable Bowel Syndrome (IBS) Triggers, Prevention Articles
Emergency Contact for Rogers
Nearby Rogers Hospitals *
Mercy Medical Center
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Willow Creek Womens Hospital
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Veterans Healthcare Of Ozarks
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Can we all please agree to never wear our iPhones as necklaces?
You've undoubtedly seen some people do some strange things to their iPhones. From turning the home button into a blingy bow tie to sticking a tiny Starbucks latte in the audio port, there seems to be no shortage of ways to make your iPhone unique. However, I implore you not to follow whatever strange fashion trend is leading people to stick their iPhones into leather cases equipped with massively long chains and then hang those chains around their necks. The iPhone is not a necklace.
The epicenter of this still modest craze seems to be fashion house Vanesa Rey, which even went to such lengths as to produce a video showing how fashionable it is to sling your smartphone around your head stalk.
Maybe I don't understand high fashion -- ok, I'll outright admit that I don't -- but all I can think of when I look at this product is how many things I'd accidentally get it caught in. In a normal day I imagine my iPhone mistakenly taking a bath in the sink, slammed in a car door, caught in an office drawer and roasted in a frying pan.
Please, think of the iPhones.
Source: http://www.tuaw.com/
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Strongest ball carrier - Lomu. Hard power and speed, probably the hardest player to stop. Inga Tuigamala was Lomus predecessor and also hard to stop. »
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Flyers even series at 2 with 2-1 win over Rangers
PHILADELPHIA (AP) — Steve Mason skated off the Flyers' ice to a roar he waited a career to hear.
The thunderous cheers quickly changed to an appreciative chant: "Ma-son! Ma-son! Ma-son!
Headed to New York with new life, Mason sure earned this curtain call.
Mason stopped 37 shots for his first career postseason win, Matt Read and Jakub Voracek scored and the Philadelphia Flyers evened their first-round matchup against the New York Rangers with a 2-1 win in Game 4 on Friday night.
In his first start of the series, Mason shut down the Rangers, and shut out the noise of a raucous crowd.
"The crowd is unbelievable this time of the year," Mason said. "It's definitely loud out there. Sometimes, it's almost too loud for a goaltender. You can't hear the shot being released."
He had no trouble keeping his eye on the puck and was in top form almost two weeks after he suffered an upper-body injury. Ray Emery was solid in the first three games but Mason played the final 7:15 in a 4-1 loss Tuesday night.
Mason was just getting warmed up. He played perhaps his best game of the season, denying a Rangers team that pressured him with shots all game. He was a wall in the final tense minutes when the Rangers pulled goalie Henrik Lundqvist for the extra attacker.
Dominic Moore scored for the Rangers, who squandered their chance to win the series this weekend at home.
Game 5 is Sunday at Madison Square Garden.
"You don't want to go to MSG down 3-1 in the series and have to win in that building," Mason said. "For us, it was pretty much a must win."
The Rangers outshot the Flyers 16-6 and dominated a first period that put Mason to work in a hurry. But the Flyers escaped with a 1-1 tie after Jason Akeson's shot off the backboards bounced straight to Read, who beat Lundqvist on his left side for the goal.
"He told me he meant to do that," Read said. "It came right to me. I just had to one-time it. I think Lundqvist got a piece of it but we'll take it."
Read caught Lundqvist out of place at the perfect time.
"I didn't expect it to come out that fast and on his stick," he said. "It was hard for me to come across."
Voracek redirected Brayden Schenn's shot from the slot past Lundqvist for a power-play goal and a 2-1 lead. Mason had never played with a lead in five career postseason starts.
Mason hadn't started a playoff game in five years since his rookie season with Columbus. The Blue Jackets were swept by Detroit in that series, and the late-season injury against Pittsburgh delayed his Philadelphia postseason debut.
"I waited a long time for it, but one doesn't do much in the long run," Mason said.
Flyers captain Claude Giroux hasn't scored in the series but his strongest performance came after Game 3's loss when he said, "We're going to tie up the series and go back to New York."


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A weary nice place to stay, in the land, so its not traffic ther.. Its only a Taxitour from sentrum 5€ And the sity is nice Lots of place to goe to. The room is clean and nice. Typpisch gearman breakfeast.
Location: Germany > Schleswig-Holstein > Niebuell
Ranked #2 of 3 B&Bs / Inns in Niebuell
Price Range (Based on Average Rates): $
Number of rooms: 4
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- TripAdvisor is proud to partner with Booking.com and Odigeo so you can book your Haus Suederende reservations with confidence. We help millions of travelers each month to find the perfect hotel for both vacation and business trips, always with the best discounts and special offers.


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Find commute times to your work, school, gym and more.
Wilshire Pines
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Prices, specials, features and availability subject to change.
Property Features
- Parking
- Covered Parking
- Convenience
- On Site Maintenance
- On Site Management
- Leisure
- Clubhouse
- Hot Tub
- Swimming Pool
- Laundry
- Laundry Facility
- Utilities Included
- Some Paid Utilities
- Other
- Grill(s) Available
- Guest Parking
- Icemaker
- Onsite Parking
- Planned Community Activities
Units may feature
- Amenities
- Air Conditioning
- Carpeting
Property Details
Easy Access to I-10, US 60, ASU & Skyharbor Airport! Gourmet Kitchens! Custom Accent Walls! Breathtaking Pool & Courtyard Views!
Experience the luxury you deserve at a price you can afford in your choice of one and two bedroom floor plans, each designed for your contemporary lifestyle. Our homes feature gourmet kitchens, designer vanity light fixtures, 2 inch plantation blinds, designer ceiling fans with light kits, custom color accent walls, high-speed internet access, huge closets, and breathtaking pool and courtyard views. Surrender to the temptation of our two glistening resort swimming pools or our two outdoor heated spas. We aso offer complimentary billiards and two clothes care centers. Wilshire Pines is professionally owned and managed by Tonti Properties and we offer FRIENDLY management and responsive maintenance! Just beyond Wilshire Pines' doors, you'll find a renowned school system, employment centers, fine dining establishments, shopping and entertainment. Our community is conveniently located to I-10, US-60 Superstition Freeway, Loop 101, AZ-202 Santan Freeway, Tempe Marketplace, Arizona Mills Mall, ASU, ITT Tech, South Mountain and Rio Salado Community College. Our community is nestled among lush, tree lined landscaping and our apartment homes are designed with you in mind. Visit Wilshire Pines today!
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Pet Policy
Dogs Allowed. Cats Allowed. Call for service animal policy.
Lease Terms: 6-15 month terms offered. Security Deposit: $100-$200. Pet Policy: 25 lbs max pet weight (fully grown). Two max pets per unit. $150 refundable pet deposit. $150 non-refundable pet fee. No monthly pet rents. Breed restrictions apply. Call for restrictions.
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Wilshire Pines Resident
I had my toilet and garbage disposal break which was fixed the next day. I also had my are conditioner go out Read More while my sister and her family were staying over so maintenance let us stay in the model unit until my air was back on.
December 24, 2013
Wilshire Pines Resident
Loved it here. Office staff was great. Office manager made it a point to know you by name. Only thing I didn't Read More like was there was a laundry room and no washer or dryer in the apartment.
January 11, 2014
Michelle C.
This is a great place to live, I renewed my lease for 15 more months. Thank you for your services!
December 10, 2013
Wilshire Pines Resident
The overall experience of renting and living at Wilshire Pines was so good. The entire staff was really attent Read Moreive to my needs as a resident and everyone I met at the apartment complex was friendly. I loved living there.
January 10, 2014
Wilshire Pines Resident
They are respectful and care about the residents financial needs
January 11, 2014


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Go to m.barnard.edu for the Mobile Barnard web app or download it from the App Store or Google Play.
Go to m.barnard.edu for the Mobile Barnard web app or download it from the App Store or Google Play.
A galaxy of experts in a number of fields—from education to activism, from economics to acting—bring meaningful dialogues to the campus
Anita Hill delivers the 2012 Helen Rogers Reid Lecture
For more than 20 years, lawyer Vernā Bigger Myers has helped law firms and other institutions achieve a diverse workforce.
Join leaders from several NGOs to discuss the past and future of the World Conference on Women.
Anita Hill, professor of social policy, law, and women's studies at Brandeis University, considers how our definition of the American Dream is tied up in the concept of "home," and what this means in our current climate of mortgage foreclosures and an ever-widening income gap.
In an anniversary year, BCRW focuses on feminism's future
Copyright © 2014 Barnard College | Columbia University | 3009 Broadway, New York, NY 10027 | 212.854.5262


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|Name: _________________________
|Period: ___________________
This quiz consists of 5 multiple choice and 5 short answer questions through Part 8.
Multiple Choice Questions
1. Where does Brother G. punish the student in class for cheating?
(a) In front of the class.
(b) In the hall.
(c) In the coat closet.
(d) In the principal's office.
2. What age does Jim recall that keeps returning to him one day in the summer 1965?
(a) When he was three.
(b) When he was twelve.
(c) When he was nine.
(d) When he was six.
3. What does Jim think a requirement seems to be for attending Communist Party meetings?
(a) Being smart.
(b) Being against the war.
(c) Being young.
(d) Being ugly.
4. What does Jim wear to gym class at the park to feel less self-conscious?
(a) A sweat shirt.
(b) Sunglasses.
(c) Blue jeans.
(d) A baseball cap.
5. In the spring of 1964, who does Jim describe as a saint?
(a) His mom.
(b) Himself.
(c) An old man named Bill.
(d) Father Kenny.
Short Answer Questions
1. What is Jim required to do at school once a month?
2. Who does Jim say was gunned down at a ballroom near 163rd?
3. What word does Mr. Bluster use in a letter to describe Jim?
4. Where does Jim take his blind date, Melody?
5. What substance does Jim try that he thinks is non-addictive?
This section contains 223 words
(approx. 1 page at 300 words per page)


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Mr. Karp exclusively practices animal law throughout the states of Washington, Oregon, and Idaho. Having graduated from Gonzaga University with a B.A. Honors, and University of Washington with a J.D. and M.S. in statistics, this is his sixteenth year actively practicing law. He estimates having evaluated and/or handled over 3500 animal law cases to date.
Mr. Karp founded and served as first chair of the Washington State Bar Association's Animal Law Section in 2002 and has held executive committee positions since its formation. He founded the Idaho State Bar Association's Animal Law Practice Section in 2012 and is presently the Vice Chair. He has also served in a vice chair position of the American Bar Association's ("ABA") Animal Law Committee since its formation in 2004.
Mr. Karp served six years as a contributing editor of the Animal Legal Report, produced by Animal Legal Reports Services, regularly writes on the topic of animal law, and routinely speaks around the nation about animal law, including at Yale, Harvard, Vanderbilt, and Vermont Law School. He has taught and continues to teach animal law at the University of Washington School of Law since 2004 and Seattle University School of Law since 2003. He has been quoted inTIME,the National Law Journal, the ABA Journal, and other periodicals, including a dedicated article on his practice in the Seattle Times, Seattle Weekly, and Pacific NW Magazine.
The American Bar Association's Tort Trial and Insurance Practice Section's Animal Law Committee's annual Excellence in the Advancement of Animal Law Award recognizes exceptional work by an Animal Law Committee member who, through commitment and leadership, has advanced the humane treatment of animals through the law. Mr. Karp received this award in 2012.
Mr. Karp has co-authored the ABA Tort and Insurance Practice Section's Survey on Animal Tort and Insurance Law for seven consecutive years, published three articles in Thomson West'sCauses of Action series pertaining to injuries to animals by animals, intentional injuries to animals by humans, and Section 1983 claims involving injury to an animal; two annotations inAmerican Legal Reports pertaining to preconviction and postconviction forfeiture of animals and private prosecution of crimes; one article in the legal encyclopedia American Jurisprudence Trials pertaining to veterinary malpractice litigation; co-authored one article in the legal encyclopedia American Jurisprudence Proof of Facts related to defending dangerous dog classifications; and is scheduled to complete an annotations on custodial disputes pertaining to animals in Am.Jur. Proof of Facts and one on use of force against animals (as well as animals used as force) in Am.Jur. Trials. Lastly, LexisNexis has contracted with Mr. Karp to produce the book Understanding Animal Law, as part of its Understanding series.
He has chaired several animal law continuing legal education ("CLE") conferences hosted by the WSBA, spoken at over fifty CLEs around the nation, all on the subject of animal law, including in New Mexico, Georgia, Louisiana, Michigan, Connecticut, Massachusetts, and Florida.
With positive results, he argued before the Washington Court of Appeals, Ninth Circuit Bankruptcy Appellate Panel, and the Ninth Circuit Court of Appeals on the subject of animal law, resulting in some decisions that many regard as seminal: Womack v. von Rardon, 133 Wash.App. 254 (III, 2006); Mansour v. King Cy., 131 Wash.App. (I, 2006); Sherman v. Kissinger,146 Wash.App. 855 (I, 2008); Clarke v. Tri-Cities Animal Care & Control Shelter, 144 Wash.App. 185 (III, 2008); In re Lababit, 2009 WL 7751426 (9th Cir.BAP(Wash.)2009); Downey v. Pierce Cy.,165 Wash.App. 152 (II, 2011); In re Rodrigues-Lababit, 415 Fed.Appx. 839 (9th Cir.2011);Twitchell v. Kerrigan, 175 Wash.App. 454 (I, 2013); Criscuolo v. Grant Cy., 540 Fed.Appx. 562 (9th Cir.(Wash.)2013); and Criscuolo v. Grant Cy., 2014 WL 527218 (E.D.Wa.Feb.10, 2014).
Since first joining a superior court arbitration panel in 2006, Mr. Karp now sits on such panels in Mason, Thurston, Kitsap, Pierce, King, Snohomish, Skagit, and Whatcom Counties. He has served as an arbitrator throughout Washington over a dozen times. Mr. Karp also has served as a mediator for-hire to resolve animal-related disputes.
Mr. Karp serves as an advisory board member for the Center for Wildlife Ethics and trustee for theAnimal History Museum. He also volunteers his time to the Northwest Wildlife & Rehabilitation Center in Deming, Wash.
Mr. Karp and his wife have been vegan for fifteen and twenty-three years, respectively, and care for three cats, ages 5, 7, and 19.


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WGM Tatev Abrahamyan walks you through a fascinating attacking game she played in the Politiken Cup.
Find out why WGM Abrahamyan chose an Italian Game over the more popular Ruy Lopez against her opponent's e5 opening.
Learn what she thinks about the various systems in this popular beginners' opening, why she deviates from the usual Italian move order, and her advice on how to build a kingside attack in a closed center. | Watch video
FM Alisa Melekhina demonstrates the three best queen sacrifices by the greatest sacrificer of all time: Mikhail Tal.
Unlike many super-GM games today that are steeped in theory, Tal's romantic games were ripe with the possibility for spectacular sacrifices.
FM Melekhina shows how Tal would often sacrifice without a specific variation set in stone, but instead for a general sense of superior piece play and possibilities. | Watch video
GM Victor Mikhalevski shows you the third excellent game from this year's Biel Chess Festival.
How often do you get to jump into the mind of a GM on the top of his game?
GM Mikhalevski goes over each move in this interesting game that helped him finish an outstanding second-place in the master tournament.
English Opening players are in for a real treat in this one. | Watch video
Can IM Thomas Rendle beat some of Chess.com's best blitz players while broadcasting the game live?
Hear IM Rendle's every thought in this replay of the live stream originally broadcast on August 18.
Enjoy the highlights of this exciting stream and learn what the international master was planning on every move. | Watch video
Have you ever seen a grandmaster game with four queen sacrifices, none of which could be accepted?
IM Keaton Kiewra shows you a shocking Efim Gellar game where the legendary grandmaster uses his queen like an unstoppable battering ram that simply cannot be taken!
If you can learn how to use your queen like Gellar, you might find yourself making your opponent offers he must refuse. | Watch video
Was Magnus Carlsen lucky to save a draw in this game? Or is he just that good?
GM Ben Finegold takes a look at an exciting Giri-Carlsen game where the world champion presses too much for a win with the black pieces.
Although Carlsen escapes with the draw, the game is instructive and has more fighting spirit than most wins. | Watch video
In the recently concluded 2014 Chess Olympiad, GM Sam Shankland had the honor of playing against the legendary GM Judit Polgar in her final game before retiring from chess.
GM Shankland shows you move-by-move what he was thinking in this excellent win over Polgar that helped him win a gold medal at the Olympiad.
Find out how GM Shankland reacts when Polgar sacrifices her last piece in a chess career filled with thrilling sacrifices.
| Watch video
GM Dzindzichashvili continues his series on the Four Pawns Attack in the King's Indian Defense. Expanding on the analysis in part one, GM Dzindzi starts out by listing the four crucial positional objectives for White in this opening. If Black allows his opponent to achieve all four goals, Black will be in a lot of trouble. GM Dzindzi shows you how to prevent White from achieving this set-up. Stick around till the end of the video to learn every plausible variation in this exciting opening. | Watch video
Are you ready for another fiery King's Gambit game?
GM Simon Williams deeply analyzes a brilliant attacking game in this romantic opening.
Learn how to cash in your lead in development for a devastating attack.
GM Williams shows you the powerful secrets of the King's Gambit, and how to crush your unsuspecting opponents who will be expecting anything but this dynamic opening. | Watch video
Can GM Alex Lenderman make up a 130-point rating difference against GM Wang Yue in Death Match 27?
Watch these exciting highlights to find out.
Whether you missed the live broadcast last week, or you just want to relive its best moments, you'll find what you're looking for in the next 21 minutes.
GM Simon Williams and GM Irina Krush supply the commentary for this clash of strong grandmasters.
Be sure to stick around until the end of the video for the match's thrilling conclusion. | Watch video
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For some time, prominent commentators have requested that the Internal Revenue Service publish official guidance to deal with this increasingly common scenario:1 A deceased spouse's IRA is payable to a trust in which the surviving spouse is the sole beneficiary or has an unrestricted right to withdraw trust assets. This spouse then seeks to move the IRA to an account in her name, so she can, among other things, withdraw the IRA over a longer life expectancy or designate her own beneficiary. But when she relates this desire to the IRA custodian or trustee (collectively known as the "IRA sponsor"), she often hears: "Not until you obtain a favorable private letter ruling from the IRS."
Unfortunately, PLRs take time and are expensive.
Existing guidance leads to the perceived need for these PLRs. That's because the Internal Revenue Code expressly authorizes rollovers of a deceased spouse's IRA to the survivor's IRA.2 A Treasury regulation, Section 1.408-8, implementing the IRC's rollover provisions, allows the surviving spouse to make a spousal election to treat the deceased spouse's IRA as her own (without making an actual rollover).3
The sticking point lies in having a trust as the primary IRA beneficiary, because Section 1.408-8 precludes a spousal election through a trust even if the surviving spouse is the sole trust beneficiary or holds a power to withdraw trust assets.4
Caught in the middle, the IRA sponsor presses the PLR button to escape the dilemma. The IRS, for its part, has obliged many surviving spouses in this situation. It has issued numerous PLRs allowing surviving spouses to roll over IRAs initially payable to trusts.5
When granting these favorable PLRs, the IRS has relied on the preamble to the Treasury regulations.6 One portion of the preamble states that if the surviving spouse actually receives an IRA distribution (other than a required distribution), the surviving spouse may roll it over "regardless of whether or not the spouse is the sole beneficiary of the IRA owner." The same treatment applies if the surviving spouse exercises a right to withdraw from the portion of the trust holding the right to IRA payments.7
Although the outcome is favorable, it comes at a price. The cost of a PLR exceeds $10,000, and that's not counting compensation paid to the preparer.8 And, of course, PLRs are limited to the taxpayers who requested them.9 So, each taxpayer facing this dilemma has to go through the same process.
Until the IRS provides official guidance to taxpayers on this issue, IRA sponsors could consider other solutions.
Proposed Solution
A solution that I propose relies completely on published authority and operates to preserve the spousal election when an IRA is payable to a trust in which the spouse is the sole beneficiary or has an unrestricted right to withdraw trust assets.10
This solution embraces the idea that the spouse's rights in the IRA mirror those in the trust named as beneficiary (sometimes referred to as "the beneficiary trust.") The key concept is to view the IRA as a separate trust that constructively exists as a subtrust of the beneficiary trust. But this subtrust is unique, in that the IRS recognizes the IRA as an acceptable trust through which the spouse can make the spousal election.
By treating the IRA as a separate trust in which the surviving spouse is the sole beneficiary, this reconciles the current conflicting provisions in Treasury Regulations Section 1.408-8.
Special conditions embedded in the beneficiary designation form make the surviving spouse the direct beneficiary of the IRA as separate trust. This language satisfies the restrictions of Treas. Regs. Section 1.408-8. The surviving spouse would have a limited time in which to make the election to treat the deceased spouse's IRA as her own. If the spouse fails to make the election, the IRA loses its status as a separate trust. The IRA sponsor then distributes the IRA benefit to the beneficiary trust.
The concept of the IRA as separate trust finds support in the IRC. Section 408(a) states that an IRA "means a trust created or organized in the United States for the exclusive benefit of an individual or his beneficiaries." The IRS has extended the IRA as separate trust to the estate tax context. In Revenue Ruling 2006-26,11 the IRS treated a deceased owner's IRA as a separate trust rather than another asset of the trust named as beneficiary. To qualify for the estate tax marital deduction, the trust had to entitle the surviving spouse to all of the IRA's accounting income as if the IRA were a separate trust.
In the context of the spouse's rights to make the deceased spouse's IRA her own, this solution requires an election by September 30 of the year following the IRA owner's death, commonly known as the "beneficiary finalization date."12 This is the date the Treasury regulations set for determining the designated beneficiary for anyone named as a beneficiary as of the IRA owner's date of death. A designated beneficiary may use a life expectancy to withdraw required minimum distributions (RMDs). Use of the beneficiary finalization date, for example, permits removal of non-designated beneficiaries to preserve a named designated beneficiary's life expectancy.
Conceptualizing an IRA as a separate trust changes the application but not the intent of the beneficiary finalization date. If the spouse makes the election, it removes the beneficiary trust as the IRA beneficiary. If the surviving spouse fails to make the election, the beneficiary trust becomes entitled to the IRA benefit. The surviving spouse may still have an entitlement to the IRA. But then she'd be forced to go the traditional "get a private letter ruling" route to exercise control over the IRA.
Language in the beneficiary trust would match the language of the beneficiary designation form. Nothing in the terms of the trust named as beneficiary would preclude treatment of the IRA as separate trust. Moreover, the terms of the trust to which the IRA is payable would make the surviving spouse the sole beneficiary eligible to receive distributions or give an unlimited right to withdraw trust assets.
The third and final element to this proposed solution deals with protecting the IRA sponsor. The IRA owner would certify in the beneficiary designation form that nothing in the trust to which the IRA is payable would prevent the surviving spouse from making the spousal election under Treas. Regs. Section 1.408-8. The trustee of the beneficiary trust would have no right to IRA distributions until the beneficiary finalization date.
The IRA sponsor, in turn, could rely on the certification to protect it in allowing the spousal election. In no event would the IRA sponsor have to read the terms of the beneficiary trust or ever interpret/determine whether the trust's terms were inconsistent with the beneficiary designation form. Finally, the beneficiary designation form would hold the IRA sponsor harmless for allowing the surviving spouse to make the election. This scenario assumes the IRS in official guidance would agree to this method to verify the surviving spouse's rights in the IRA.
Prescribing the spousal election within the beneficiary designation form has one additional benefit: It avoids the rollover process with its defined time frame for depositing the deceased IRA spouse's benefit into the surviving spouse's IRA.13 A respected commentator, Virginia F. Coleman, partner in the Boston office of Ropes & Gray, has stated she believes that the surviving spouse, according to Treas. Regs. Section 1.408-8, Q&A-7, may still need to make the spousal election following an actual rollover of the deceased spouse's IRA.14 Otherwise, the IRA remains in the deceased spouse's name.
The benefit of an election making the surviving spouse the owner rather than the beneficiary of the deceased spouse's IRA brings distinct advantages. The surviving spouse can name her own beneficiaries and withdraw RMDs over a longer life expectancy than as a beneficiary of the deceased spouse's IRA.
Other Considerations
What if the surviving spouse fails to make the election prior to the beneficiary finalization date? Has the failure caused a gift?
The short answer is "No," if the IRA benefit winds up payable to a trust whose terms mirror the surviving spouse's direct rights in the IRA as separate trust. Under both scenarios — the IRA as separate trust and the rollover through a trust — the surviving spouse holds the same economic benefit and has not relinquished dominion or control over the IRA.15
Equally important is whether a failure to make the spousal election results in a transfer of income in respect of a decedent (IRD). IRD, according to the Treasury regulations, are "amounts of gross income to which the decedent was entitled," but due to death, are not includible as taxable income for the year of death or for a previous year.16 The IRD is taxable to the recipient. An IRA is IRD.17
If someone transfers IRD through a gift, it constitutes a disposition for income tax purposes. The transferor then realizes income upon the disposition.18
In the "IRA as separate trust" scenario, no transfer for IRD purposes should result from failure to make the spousal election. There will be no gift. If properly drafted, the beneficiary designation form would reflect the same rights in the IRA that the beneficiary trust vests in the surviving spouse. The failure to make the election should not cause the loss of the IRA's economic benefit passing through the beneficiary trust to the surviving spouse.
Planning Opportunities
Perfecting the spousal rollover using the IRA as separate trust impacts estate planning before the owner's death. The planning has two components. First, it preserves the opportunity for the spouse to make the deceased spouse's IRA her own without a rollover and without having to pursue a PLR.
The second component is flexibility. The IRA owner may choose to make the estate plan flexible by giving the trustee discretion to allocate the IRA to one or more postmortem trusts. If the surviving spouse has the requisite rights in the trust to control the IRA benefit, the spousal election can apply with a properly worded beneficiary designation form.
For various reasons, the IRA owner may decide to give the trustee discretion to allocate the IRA benefit to a trust in which the surviving spouse has a restricted interest. For example, a surviving spouse may have sufficient assets of her own. The trustee then might allocate the IRA to a trust in which the surviving spouse has limited rights and forfeit a potential spousal election.
Alternatively, the IRA owner might be in a second marriage situation and want to leave the IRA benefit to children by his first marriage, yet still qualify the IRA and trust for the marital deduction. The trust might restrict the rights of the surviving spouse to mandatory payments of all of the IRA's accounting income. The spousal election would then be unavailable.
Hoping For Guidance
In a perfect world, IRA owners who want to designate their spouses as their primary beneficiary would do so directly in the beneficiary designation form. The Treasury regulations and IRC readily recognize the spousal election through a direct designation. Unfortunately, because IRA owners frequently name a trust and grant surviving spouses the right to receive distributions or withdraw trust assets, a spousal election in this context is problematic. The idea of an IRA as a separate trust may help many individuals caught in this process. The concept draws its rationale from both the code and the IRS' official pronouncements.
The estate planning community and IRA sponsors would welcome guidance from the IRS supporting this idea — or suggesting another solution.
— The author thanks Michael J. Jones of Monterey, Calif.'s Thompson Jones LLP for his insights into the issues discussed in this article.
— This article is for informational purposes only, and does not constitute a solicitation of any kind. Opinions expressed are those of the author and may differ from the opinions expressed by departments or other divisions or affiliates of Wells Fargo. Although information in this article is believed to be reliable, Wells Fargo and its affiliates do not warrant the accuracy or completeness and accept no liability for any direct or consequential losses arising from its use. Neither Wells Fargo nor any of its affiliates provides tax or legal advice. Clients should consult independent counsel/tax advisors in connection with matters covered in this article.
- Marcia Chadwick Holt, "Webcast Musings," Trusts & Estates (September 2006) at p. 42; Michael J. Jones, "A Costly and Unnecessary Detour," Trusts & Estates (May 2008) at p. 25.
- Internal Revenue Code Section 408(d)(3).
- Treasury Regulations Section 1.408-8, Q&A-5(a) ("In order to make this election the surviving spouse must be the sole beneficiary of the IRA and have an unlimited right to withdraw amounts from the IRA.")
- Ibid. ("If a trust is named as beneficiary of the IRA, this requirement is not satisfied even if the spouse is the sole beneficiary of the trust.")
- See Michael J. Jones, supra note 1 at p. 26.
- T.D. 8987, 67 F.R. 18988-19028, April 17, 2002.
- See Michael J. Jones, supra note 1 at pp. 26-27, citing the various rulings; Marcia Chadwick Holt, supra note 1 at p. 42, for discussion of Private Letter Ruling 200807025 in which the surviving spouse did not have sole authority to pay herself the IRA benefit through a trust. Nevertheless, the Internal Revenue Service allowed the rollover.
- See Michael J. Jones, supra note 1 at p. 25.
- IRC Section 6110(k)(3) (a PLR may not be cited as precedent).
- Another potential solution is the creation of an individual retirement trust (IRT). An IRT casts an IRA as a self-contained trust and typically offers a menu of potential beneficiary options. An extended discussion of the IRT is beyond the scope of this article.
- The term "beneficiary finalization date" is not found in the applicable Treasury regulation, Treas. Regs. Section 1.401(a)(9)-4, Q&A-4(a), but comes from Natalie Choate's comprehensive treatment of IRAs and estate planning in Life and Death Planning for Retirement Benefits (6th ed. 2006), ATAXPLAN Publication, at p. 96.
- See IRC Section 408(d)(3)(A) (distributions received must be rolled over within 60 days of receipt).
- Virginia F. Coleman, "Special Distribution Options Available to the Surviving Spouse as Beneficiary of a Qualified Plan or IRA," ALI-ABA Webcast Encore Presentation: Estate Planning with Qualified Plans and IRAs (November 2008) at p. 6.
- Treas. Regs. Section 25.2511-2.
- Treas. Regs. Section 1.691(a)-1(b).
- See Natalie Choate, supra note 12 at p. 121.
- Treas. Regs. Section 1.691(a)(4) (transfer of right to income in respect of a decedent).
David S. Sennett is a risk manager in the California Trust Center of Wells Fargo. He's based in Long Beach, Calif.


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Health department tells parents that star athlete is overweight
Updated On: Oct 08 2013 05:34:58 PM EDT
The parents of an 11-year-old Naples girl are upset after the county health department sent home a letter calling her overweight.
Lily Grasso is 5 feet 3 inches tall and 127 pounds. She is a star volleyball player.
Florida state law requires students to get health screenings at the start of the school year, and the Collier County Health Department labeled her weight "at risk," according to NBC affiliate WBBH-TV.
The health department acknowledged that body-mass-index readings could be off for kids who are athletes and said the letter was meant to encourage parents to take their kids to the doctor for a follow-up.
"This letter can do no good. If a kid is overweight, they know they're overweight," said her mother, Kristen Grasso.
Do you think health departments should be sending these letters home? Comment below.
Copyright 2013 by WESH.com All rights reserved. This material may not be published, broadcast, rewritten or redistributed.


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This motor will be a significant step in the company's engine development learning curve, and hence is being introduced in a commercial vehicle, where expectations of drivability and refinement are lower than those in the passenger car segment. But Maruti is focusing on delivering best-in-class fuel economy, performance and durability – the area that matters the most for commercial operations. Currently, the small LCV segment is dominated by the Tata Ace, Mahindra Maximo and Piaggio Ape.
When asked about employing the popular Multijet Fiat engine in this new LCV, Maruti Suzuki's MD Kenichi Ayukawa said, "The Fiat engine will not fit in a small LCV and hence we needed to consider developing a brand new engine."
Maruti also plans to develop a redesigned version of this engine that will find its way into the company's line-up of smaller passenger cars later on.


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Two Questions~
What is the battery life, and since Apple has removed the track ball and replaced it with multi-touch, How long will the multi-touch last, The original Mighty Mouses' track ball would get filled with junk very quickly, Are there any ports or ways that dirt may slow down or mess up the new Magic Mouse?
- Asked by Ruthann S from Winter Park
- Oct 21, 2009
- Flag as inappropriate (Two Questions~)
2 Answers from the Community
There are no ports, and very few places to get dirt in. Batteries are said to last over 3 months.
- Answered by Rodger C from La Grange
- Oct 22, 2009
- Flag as inappropriate Answer 1
The battery life is excellent. I never turn off my mouse and I only replace the batteries every few months. The multitouch surface is very easy to keep clean with a damp rag, and there are few places for dirt to get in the mouse.
- Answered by Tim M from Hillsboro
- Nov 9, 2010
- Flag as inappropriate Answer 2
Related Questions
Two questions about upgrading software...
- Asked by Rachael O from Windsor
- Jan 3, 2013
- Flag as inappropriate (Two questions about upgrading software...)
- Asked about: Mac OS X 10.6 Snow Leopard
question !! i have twins.. Do i need two cameras for each crib or i can use one for the two cribs ??
- Asked by Diane P from Hillside
- Jun 14, 2013
- Flag as inappropriate (question !! i have twins.. Do i need two cameras for each crib or i can use one for the two cribs ??)
- Asked about: Withings Smart Baby Monitor


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We will be taking a trip out west june-july for 4 weeks, plan to get some bike rides in around Moab, Lake Tahoe, Co.
Question? will we need reservations at RV parks or can we wing it, plan to stay 2-3 days at the above areas and ride some scenic trials with my wife and some harder trials myself.
Any imput on camping RV not tent and the better scenic trials would be great.
I ride mostly Mi singletrack so the big rocks and cliffs will be a big change.
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Rate Dr. Stephanie A. Booth
Dr. Stephanie A. Booth's Ratings
I read some of the comments regarding Dr. Booth and her staff. I can honestly say that yes at times there is an hour delay from your appointment time and actually seeing Dr. Booth however I feel this is due to the fact that she takes the time to listen to you and discusses the treatments she feels is best and gets your opinion on the suggestions. I feel like this is a partnership between doctor and patient. RA is a hard disease to treat. My sister also has RA, she lives south of Houstion, and has gone the same gambit of trial and error in the medications. Dr. Booth is very honest when she says that medications is a trial to see which medications are effective as each case if unique in how the patient responds. I will continue to see Dr. Booth as I have total faith in her.
Was this rating useful? 0 [[ userState['ratings'][2569010].votes_count ]]
Uncaring, lack of follow up , lack of compassion.
Was this rating useful? 0 [[ userState['ratings'][2499438].votes_count ]]
Dr. Booth is extremely arrogant, uncaring and flat out rude. Same goes for her assistant, Crystal. They are not compassionate and not helpful at all. She diagnosed me with SLE and used several harmful medications which didn't work for my case only to tell me two years later she's not really sure of my diagnosis. Crystal has lied to me repeatedly. Booth referred me to several other specialists and then disagreed with tjem about everything. Now, because of her negligence and lack of interest in actually helping patients, I'm scheduled for surgery next week. I am disgusted with both of them and will. Never recommend her. If I should find that I don't have SLE, she's going to have a nasty lawsuit on her hands.
Was this rating useful? 0 [[ userState['ratings'][816320].votes_count ]]
I received a referral through my oncologist to see Dr. Booth, but Booth refused to see me because her office cancelled my appointment day of. They had misinformed me of her office location and I was 10 minutes late. They said they would reschedule my appointment and never called back. When I called to reschedule, they refused to book an appointment because of her new "cancellation policy". After going back to my general doc, she referred me to Booth as well. I thought, surely they will help me this time. Dr. Booth still refuses to see me and will not take calls from new patients. She and her staff are incredibly rude and unhelpful to those who are in desperate need of treatment.
Was this rating useful? 0 [[ userState['ratings'][816319].votes_count ]]
Takes the time to explain the condition, discuss medicines that can help and allowing the patient to be a partner in the treatment.
Was this rating useful? 0 [[ userState['ratings'][816318].votes_count ]]
Very unprofecional waiting for long long time first They Have the wrong person . Wait more time and They cancel My app Dr to busy to see me wrong
Was this rating useful? 0 [[ userState['ratings'][816317].votes_count ]]
I trust Dr Booth completely. She talks to me like I have an IQ, like I am current with information on my condition and like an intelligent adult. She is the doctor and she gives me her educated ideas, I can agree or disagree, and if I disagree we further discuss the issues. Granted, there are times when I have to wait past my appointed time, but if I schedule correctly (first in the morning or first after lunch) I can usually get around the fact that she stays with EVERY patient (including me/you) until the discussion is complete. Sean's job is to allow Dr Booth to spend time with her patients, and he does his job remarkably well and with good humor (granted, it is "back east" humor which can take a smidge of understanding, but since I am from back east too I enjoy the banter). The office staff is courteous, remembers who I am every time, and are always pleasant to deal with. Having RA is not the most pleasant experience, and I'm glad I have a support team I can completely trust.
Was this rating useful? 0 [[ userState['ratings'][816316].votes_count ]]
Dr. Booth had a lot of knowledge on treating myrheumatoid arthritis, i feel a lot better and her staff was rather helpful.
Was this rating useful? 0 [[ userState['ratings'][816315].votes_count ]]
Dr. Booth has helped me to turn my health around. I was in serious condition in the hospital only four years ago. Before I went to see her, I needed assistance walking at times and had zero energy. She is very direct with her patients and told me what I needed to do to help myself. Step by step. Three years later and I'm feeling better than I've ever felt and even jogging and exercising regularly. Being healthy is a full time job and I cannot thank Dr. Booth for all her great advice and care. Sean her assistant is also a great asset to her office. He always returns my calls right away and has a smile for me whenever I'm in for a checkup. Great, great doctor.
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Dr. Booth is a wonderful doctor. She was the third physician i saw after being misdiagnosed by two other doctors. She has done thourogh exams and been very straight to the point about my diagnosis and treatmen. Sean is awesome as well. If you are looking for a salesman type of attitude from this office, you might not be the best fit. Everyone that comes into that office is in pain, you are not the only one. I am 32yrs old and was diagnosed with Rheumatoid arthritis. She let me know how i can help myself and what we needed to do together to get this done.
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