text:
Book your room at Hotel Campos de Baeza
Standard Room (with Extra bed)Max Occupancy: 3 guests (up to 2 children, 1 infant)
Standard RoomMax Occupancy: 2 guests
Junior Suite, Hot TubMax Occupancy: 3 guests (up to 2 children, 1 infant)
Standard Double Room Single UseMax Occupancy: 1 guest
4-star hotel in Baeza with a seasonal outdoor pool
Collect 200 points
Simply enter your Nectar card number when prompted. Your points will be credited 30 days after you return from your trip.*Offers may apply
Situated in Baeza, this hotel is close to Plaza del Populo, Plaza de Los Leones, and Baeza Cathedral. Nearby attractions also include International University of Andalusia.
Hotel Features
Hotel Campos de Baeza provides a bar/lounge, complimentary wireless Internet access, a rooftop terrace, and dry cleaning/laundry services.
Room Amenities
Televisions come with satellite channels. Guestrooms also feature complimentary wireless Internet access, air conditioning, and safes.Information missing or incorrect? Tell us!
At your hotel
At your hotel
Hotel Campos de Baeza features a seasonal outdoor pool, a rooftop terrace, and tour/ticket assistance. Event facilities include conference space and meeting rooms. High-speed wireless Internet access is complimentary. A bar/lounge is on site where guests can unwind with a drink. This Baeza hotel also offers multilingual staff, concierge services, and complimentary newspapers in the lobby. Onsite parking is available (surcharge).
Hotel Campos de Baeza is a smoke-free property.
- Tours/ticket assistance
- 24-hour front desk
- Total number of rooms - 50
- Number of floors - 4
- Bar/lounge
- Breakfast available (surcharge)
- Complimentary newspapers in lobby
- Concierge services
- Conference space
- Dry cleaning/laundry service
- Elevator/lift
- Free Wi-Fi
- Laundry facilities
- Meeting rooms
- Multilingual staff
- Rooftop terrace
- Luggage storage
- Safe-deposit box at front desk
- Year Built 2008
- Self parking (surcharge)
- Smoke-free property
- Number of buildings/towers - 1
- Outdoor seasonal pool
- Wedding services
Stay connected
Available in all rooms: Free Wi-Fi
Available in some public areas: Free Wi-Fi
Park your car
Self parking (surcharge)
In your room
- Connecting/adjoining rooms available
- Cribs/infant beds (complimentary)
- Desk
- Air conditioning
- Phone
- Minibar
- Private bathroom
- Complimentary toiletries
- Hair dryer
- In-room safe
- Iron/ironing board (on request)
- Satellite TV service
- Free Wi-Fi
Eat and drink
Buffet breakfasts are available for a surcharge and are served each morning between 7:30 AM and 11 AM.
To make requests for specific accessibility needs, complete the "Special or Accessibility Requests" section of "Trip Preferences" when you book your hotel.
- Accessible bathroom
- Accessible parking
- In-room accessibility
The fine print for Hotel Campos de Baeza
When you arrive
Check-in time starts at noon
When you leave
Check-out time is noon
How you can pay
Your pets
Pets allowed, Only dogs and cats are allowed, Maximum number of pets per room 1, Pet maximum weight in kg is 2
You need to know
Extra-person charges may apply and vary depending on hotel policy.
Government-issued photo identification and a credit card or cash deposit 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.
Service animals exempt from fees/restrictions
- Breakfast fee: EUR 5 per person (approximately)
- Self parking fee: EUR 8 per night
We should mention
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 property has connecting/adjoining rooms, which are subject to availability and can be requested by contacting the property using the number on the booking confirmation.


text:
Many of us have probably popped a pill or two that we knew had passed its expiration date. But when you get medical care from professionals, there is usually the expectation that you're getting the freshest stuff available. But a conspiracy of conditions has led to some emergency responders stocking their ambulances with out-of-date drugs. [More]
Shortages Force Paramedics To Use Expired Drugs
Vicks Accidentally Says It's Been Around For 1,000 Years
A typo on the Vicks website makes it look as if Vicks is saying it's been around for 1,000+ years. Yes, indeed, perhaps what really ended the Dark Ages was the discovery of Vaporub. With it, William the Conqueror's congestion and coughing from hanging out in musty castles could be relieved and he could get on with the business of invading England and establishing a more unified and stable feudal system of governance. [More]
Nasal Spray Gives Hope To Alzheimer's Patients
Researchers have found the daily dose of an insulin nasal spray may hinder the progression of Alzheimer's disease in patients. A four-month study in Seattle found that the treatment improved memory and protected cognition and functional abilities of patients. [More]
Costs To Treat Kids With Lead Poisoning Dwarfs That Of Cancer, Autism
When you picture costly, long-term ailments that kids suffer, cancer, intellectual disabilities and asthma spring to mind. But far more U.S. healthcare dollars are spent on lead poisoning than any of those maladies, according to a study by the Mount Sinai School of Medicine published in Health Affairs. [More]
Vicodin: The Most Popular Prescription Pill In America's Medicine Cabinet
With the White House and the FDA dreaming up ways to curb the pain-pill problem in the U.S., we got to wondering just what are the most popular (legal) drugs in the country? Thankfully, the folks at Time.com were thinking about the same thing, because they put together a handy/dandy list of the 10 most-prescribed meds, none of which is Viagra. [More]
How To Avoid Scammy Online Pet Drug Merchants
It's tempting to skip an expensive visit to the vet's office when you can just order the same drugs online. Sites offer the exact medications that the vet's office sells–at much lower prices, without a prescription. It's not such a good idea, though. Much like buying human drugs online from shady sources (no prescription needed) you may not get exactly what you ordered. The medications that show up on your doorstep could be ineffective, or may even harm your pet. [More]
FTC Says POM Wonderful Not So Great
The FTC wants to see some proof that the pomegranate ingredients in POM Wonderful's products can actually treat heart disease, prostate cancer, and erectile dysfunction, which is what the company says in marketing and packaging materials. [More]
Brand Name Drug Prices Rise Significantly In Past Year
Here's yet another reason to go for generic drugs when you can: drug makers keep raising prices on brand name products. If you group generics and brand names together, drug prices rose by 3.4% in 2009, according to an industry report. However, if you look at just brand name drugs as the AARP did in a new report, the average price hike was 8.3%. An earlier AARP report from May points out that if you look at specialty drugs "widely used by people in Medicare" then the hike jumps to 9.2%. [More]
Hot Flash Spray Evamist Causes Boobs On Pets, Kids
I like FDA warnings like this new one about Evamist, because I can file the symptoms away and use them to impress someone with my Sherlock Holmes skills. Friend: "How did you know she used Evamist?" Me: "Note the tell-tale breasts on her grandchildren and her terrier." [More]
Do You Really Want To Know What Your Doctor Is Writing About You?
New research is looking to answer this question by studying what happens when patients have access to their doctor's notes. [More]
California Is A Hotbed Of Rogue Nurses
Where can nurses go after they've been sanctioned elsewhere for misconduct? To California, it seems. The state's Board of Registered Nursing launched a review, spurred on by a Los Angeles Times/Pro-Publica investigation last year, and discovered 3,500 nurses who have licenses in California even though they've lost their licenses in other states; 1,700 of these nurses currently have active licenses. In more than half of all cases, the sanctions were for serious violations such as "sexual abuse, neglect, rampant drug use and criminality." [More]
Shuttered Tylenol Plant Had Troubling Pattern of Problems
Should Tylenol have been recalled sooner? FDA inspection reports going back to 2003 paint a queasy picture. [More]
More Moldy Barfy Benadryl And Tylenol Recalled
Oopsy-poopsies! Johnson and Johnson forgot to recall four "lots" of Benadryl Allergy Ultratabs and one lot of Extra Strength Tylenol Rapid Release Gels along with the dozens already recalled in Jan. J&J took the pills off the market after consumers complained they smelled moldy and in a few cases, caused vomiting and diarrhea. [More]
PediaCare Pulled From Stores, Victim Of Latest Tylenol Recall
Blacksmith Brands bought the PediaCare line of children's cough and cold medicines from Johnson & Johnson last November. Unfortunately, the company hadn't switched production over to a different facility, so last Friday it had to recall nearly 100,000 bottles that are guilty by association. There have been no complaints so far about the products, but when your manufacturer is under investigation by the FDA's criminal division you tend to want to play it safe. [More]
Marijuana Dispensaries In Montana Firebombed
Some residents of Billings, Montana are pretty upset at the burgeoning medical marijuana industry there–CNN says the town of 100,000 has had about 90 applications for storefronts since the state legalized it in 2004, and that the businesses operate with little regulation. On consecutive mornings this past weekend, someone spraypainted "Not in our town" on the sides of two establishments, then threw rocks through the front doors followed by Molotov cocktails. And then they probably chilled out for a while. [More]
Watch Out For Balance Billing With Your Medical Expenses
If you receive a medical bill dunning you for whatever your insurer didn't pay, take a closer look before writing your check. The New York Times writes that although balance billing is a common practice, it's not always legal, and you may be able to ignore it. [More]

subset: commoncrawl


text:
Greg Walker Resigns
September 28, 2011 12:51 PM
Chicago White Sox
Buy White Sox Tickets
Full Schedule
Upcoming Games
Friday Apr 10
vs. Twins
Saturday Apr 11
vs. Twins
Sunday Apr 12
vs. Twins
White Sox CentralShop for White Sox Gear
Buy White Sox Tickets
MLB Scoreboard
MLB Standings
Team STATS
Team Schedule
Team Roster
Team Injuries
Featured & Trending:
Latest News Headlines:
(CBS) White Sox hitting coach Greg Walker resigned Wednesday, with the move becoming official after the team finishes its last game of the season later in the day.
Walker was not expected to return after manager Ozzie Guillen left the White Sox Monday. The hitting coach said Wednesday that he made his decision to resign earlier in the month. He revealed earlier this season that Chairman Jerry Reinsdorf had to convince him in the offseason to return in 2011 so it's no surprise he's leaving now.
Walker has been the hitting coach since 2003 and served in the same roll with Triple-A Charlotte in 2002 and 2003 before he was promoted. He also played with the White Sox from 1982-90.


text:
I would wait until you feel like the time is right. If you are scared of her saying that she doesn't feel the same way, don't tell her. Also, i would wait a while and give her chance to think whether she feels the same way. If you really want her to know but not in a way that could ruin your friendship, i would give her a complement and she how she reacts. If she giggles and blushes she probably likes you. Hope i helped :D
She'll respect it, and it may even make her feel special :)
You only live once so go on and tell her. Just express your feelings to her and she will appreciate that.
I wouldnt tell her! NO NO NO!!
Dont tell her as its just going to freak her out and it could destroy your friendship look else where for love.
it happened to me,and we lost each other,he's now the most hated person in my life..i don't know about ur case,but it rarely works out
Just tell her! There are so few chances to find proper love and happiness, if you think this might be one for you then go for it -good luck x
It's always better to know. It's not like your feelings will just disappear...
Related Questions
Sylee123 13-15, M 1 Answer 0 Sep 1 in Dating & Relationships
How Would You Feel If Your Bestfriend You Tell Anything To Starts Firting With Tou Bf Or Gf ? &They Don't Care Bout You.Kristi13 13-15, F 5 Answers 1 Nov 12, 2011
How do I appoligize to my bestfriend for telling him I hate him & asking him to delete my # ? I didn't mean it.beautifulbrkenwings 18-21, F 2 Answers 1 Aug 4, 2013 in Dating & Relationships
Unstableteen 13-15, F 1 Answer 0 Nov 19 in Community
happygurl23 13-15, F 3 Answers 1 Jul 19, 2012
enchantedebonybutterfly 31-35, F 9 Answers 2 Aug 19, 2012 in Dating & Relationships
So, i went to his band class all nervous and gave him a card. I had my headphones on and also couldn't look at him due to the fact his friends and him were in a weird circle. I...Vampireloveless 18-21, F 1 Answer 0 Feb 15 in Dating & Relationships
LightandShade 26-30, F 9 Answers 0 Nov 2 in Embarrassing & Funny
I choose my bestfriend's crush (a boy) (which they were bestfriends too) over my bestfriend. silly me? :lHope152 16-17, F 3 Answers 2 Apr 17, 2013 in Broken Hearts & Betrayal


text:
The Prince
Gonski scheme's heart of darknessPUBLISHED: 30 Nov 2013 06:47:45 | UPDATED: 30 Nov 2013 06:47:45PUBLISHED: 30 Nov 2013 PRINT EDITION: 30 Nov 2013
There's a view that politicians can be interpreted by the menu item they most resemble: Tony Abbott is all bangers and mash, Bill Shorten is a small and rather wretched vegetable side, Barnaby Joyce is a whole bowl of Froot Loops while the versatile Clive Palmer can channel almost any restaurant meal prefixed by the words "Super-Sized".
Already a subscriber? Please login here
Stay with the story for less than $1.90 a day
Read more
|Christopher Pyne, Bill Shorten, Barnaby Joyce, Clive Palmer, Tony Abbott, Bill Shorten
|Education, Politics /Federal Politics


text:
This seems inconsistent and annoying :( Either let me edit my posts, or don't: don't flip semirandomly depending which page I clicked on beforehand.
Catwheezle 41-45, M 5 Answers 1 Mar 1 in Community
I agree.
Best Answer
I just dont like the new changes period. The bland color scheme, only being able to see 3 or 5 lines of text when your writing, no pic of the day no pics associated with the groups. All of the changes are sht.
Best Answer
Best Answer
Related Questions
Why can't we respond to the responses we receive for our questions? Or can we? If so, I would love to know?LKRK 56-60 14 Answers 1 May 2, 2009
runswift 22-25, M 2 Answers 1 Feb 26, 2012
If this site is called Experience Project, how come we can´t create our own groups or experiences anymore ? :-(underconstruction 41-45, F 3 Answers 1 May 1, 2013 in Jokes & Riddles
whisperproud 46-50, M 3 Answers 1 May 19 in Community
I walked in on a friend last week...he was jackin' off! :D And I can't stop laughing my *** off whenever I think about it. The look on his face when I opened the door, the way he...4Brie 22-25, F 2 Answers 1 Nov 1, 2012 in Dating & Relationships
I go to explore experiences and it says there are no stories. When I choose a specific group (like \'doing good\'), the same thing happens- \'no stories found\'. Did I break EP? I...EmmaVonStauf 26-30, F 2 Answers 0 Nov 22, 2013 in Community
Anyone else with this issue...DYamaJii 22-25, M 0 Feb 24 in Doing Good
seriously wthjehova 22-25, M 0 Jan 28 in Doing Good


text:
On Tue, 16 Aug 2011 20:26:26 +0200, Jacob Rossi <firstname.lastname@example.com> wrote: > We will be holding the next DOM3 Events telecon on Wednesday, 17 August > 2011, at 19:00-20:00 UTC (note this is later than our normal time). > Please adjust for your local time [0]. We meet on both phone and IRC: I wish I could join at least once, but that time won't work for me this week, sorry. -- Anne van Kesteren http://annevankesteren.nl/Received on Tuesday, 16 August 2011 20:28:26 GMT
This archive was generated by hypermail 2.2.0+W3C-0.50 : Friday, 22 June 2012 06:14:08 GMT


text:
You must log in to access this feature. Sign in with Twellow or Facebook to get started.
By signing in to Twellow, you indicate your agreement to our terms of service.
Simply connect with Facebook and kiss those password blues away,
or go here to reset your password.
Paul Savaglio is a certified dealer for electronic products and we honor full warranty on all of our products. We've been in business for nearly 20 years.


text:
|Hebrew Names Version (HNV)
|New International Version (NIV)
|27 They went out into the field, and gathered their vineyards, and trod [the grapes], and held festival, and went into the house of their god, and did eat and drink, and cursed Avimelekh.
|27 After they had gone out into the fields and gathered the grapes and trodden them, they held a festival in the temple of their god. While they were eating and drinking, they cursed Abimelech.
|The Hebrew Names Version is in the public domain. (Hebrew Names Version - The Holy Bible Online)
|Scripture quoted by permission. Quotations designated (NIV) are from THE HOLY BIBLE: NEW INTERNATIONAL VERSION®. NIV®. Copyright © 1973, 1978, 1984 by Biblica. All rights reserved worldwide. (New International Version Bible Online)


text: Ex-Ranger And Fellow Vet Call Out Fake Soldier 0 Shares 0 Shares This ex-ranger and a fellow veteran call out a fake soldier in the street. The man was apparently posing as an Army ranger when they both walked passed him and began to question him. Get more stuff like this in your inbox Be first to hear the stories everyone will be talking about Thank you, your sign-up request was successful! Please check your e-mail inbox. Given email address is already subscribed, thank you! Please provide a valid email address. Please complete the CAPTCHA. Oops. Something went wrong. Please try again later. Comments


text:
Asperger Syndrome Center - Saint Clair Shores, MI
Saint Clair Shores Developmental-Behavioral Pediatrician Doctors for Asperger Syndrome
Type of Physician: Developmental-Behavioral Pediatrician
What is a Developmental-Behavioral Pediatrician?
A subspecialty certification by the Board of Pediatrics. Practitioners have a special interest in the developmental, learning, and behavioral problems of children and in the support of parents and children during normal development and illness.
Specialty: Developmental-Behavioral Pediatrics
Common Name:
Developmental-Behavioral Pediatrician Doctors in Saint Clair Shores *
Children's Hospital Michigan
Cheryl H Hack MD
SG Pediatrics of Lake Orion
Motts Chldrns Hsptl Dvpmntl Pds
Ann Arbor Center For Developmmt
Saint Clair Shores, Michigan
Asperger's Syndrome (Asperger Syndrome, Asperger Disorder)
Asperger's syndrome facts
Read the Asperger's Syndrome (Asperger Syndrome, Asperger Disorder) article »
Other Related Asperger Syndrome Articles
Emergency Contact for Saint Clair Shores
Nearby Saint Clair Shores Hospitals *
Henry Ford Macomb Hosp Warren
St John Hospital & Med Center
St John Macomb-Oakland Hospital
Kindred Hospital Detroit
Henry Ford Macomb Mt Clemens
Select Specialty Hospital
Beaumont Hospital Grosse Pointe
Henry Ford Macomb Hospital
Saint John Macomb-Oakland Hosp
Southeast Michigan Surgical Hsp
DMC Surgery Hospital
Children's Hospital Of Michigan
Detroit Receiving Hospital
John Dingell VA Medical Center
Harper University Hospital
Hutzel Women's Hospital
Karmanos Cancer Center
Rehab Institute Of Michigan
Beaumont Health System
Henry Ford Hospital
Wayne County Jail
Kingswood Hospital
Harbor Oaks Hospital
William Beaumont Hospital
Sinai Grace Hospital
Oakland Regional Hospital
Providence Hospital
Crittenton Hospital Medical Ctr
Straith Hospital For Surgery
Henry Ford Medical Center
Saint Joseph Mercy Oakland
Select Specialty Hospital
Havenwyck Hospital
Vibra Hospital South Eastern MI
Oakwood Hospital & Medical Ctr
Botsford Hospital
Mclaren Oakland Hospital
Doctors Hospital Michigan
Henry Ford Wyandotte Hospital
Garden City Hospital
Henry Ford West Bloomfield Hosp
Oakwood Heritage Hospital
Select Specialty Hospital
St Mary Mercy Livonia
Walter P Reuther Psychiatric
Oakwood Annapolis Hospital
Hawthorn Center
St John River District Hospital
Oakwood Southshore Medical Ctr
Huron Valley-Sinai Hospital
Providence Park Hospital
*Provider Directory Terms of Use:
The WebMD 'Provider Directory' is provided by WebMD for use by the general public as a quick reference of information about Providers. The Provider Directory is not intended as a tool for verifying the credentials, qualifications, or abilities of any Provider contained therein. Inclusion in the Provider Directory does not imply recommendation or endorsement nor does omission in the Provider Directory imply WebMD disapproval.


text:
This product is no longer available.
You can try these similar gifts instead.
Hand-Painted Florida State Quarter Cufflinks
Maybe he's graduating from high school and leaving Florida for the first time in his life. Maybe he's starting a new job and moving to the Sunshine State. Maybe he has always lived in Florida and has always loved it.
This product is no longer listed on FindGift.com by Things Remembered. This usually means that the product is sold out or has been discontinued. Check the Similar Gifts section above to find other gifts that may be suitable. Or, you can see more gifts from Things Remembered


text:
Daniel G. Petereit, M.D.
Rapid City Regional Hospital
A "Frontier" Oncologist Studying Smoking Cessation in American Indians
Daniel G. Petereit, M.D., really goes the distance to care for his cancer patients. As a "Frontier doctor," he often travels as far as 200 miles to see them, as well as to work with American Indian (AI) tribal leaders on a smoking cessation study.
Petereit is a radiation oncologist at Rapid City Regional Hospital where he is the principal investigator of several cancer disparities grants. Rapid City serves about 70,000 AIs from the surrounding communities and the reservations of Pine Ridge, Cheyenne River, and Rosebud. Four of the 10 poorest counties in the U.S. are located on these reservations in the Northern Great Plains of South Dakota.
The smoking cessation study, conducted by Petereit and his co-investigators Drs. Linda Burhansstipanov (NACR-Native American Cancer Research Corporation), Linda Krebs (NACR), Sheikh Iqbal Ahamed (Marquette University), Mark Dignan (NACR), and Stevens Smith (University of Wisconsin-Madison), is aimed at understanding why Northern Great Plains AIs continue using tobacco despite knowing that smoking increases the risk of cancer.
Funded by an NCI R01 grant, the project was submitted in response to question number four of NCI's "Provocative Questions Initiative" a list of 20 important and perplexing questions identified by the research community to stimulate especially effective and imaginative ways to answer the questions. The questions are categorized into five themes: Cancer Prevention and Risk; Mechanisms of Tumor Development or Recurrence; Tumor Detection, Diagnosis, and Prognosis; Cancer Therapy and Outcomes; and Clinical Effectiveness.
Petereit and his colleagues' American Indian Health Smoking Dependence Study, is designed not only to understand continued tobacco use, but also to identify potential interventions most effective for smoking cessation success in this population. The four interventions being tested are pre-cessation and post-cessation counseling by AI staff who live in each community, nicotine replacement therapy (patch and gum), and customized text messages on smartphones that were given to participants. The team focused on AIs aged 18 and older from the Rosebud and Pine Ridge reservations, as well as from the AI urban community in Rapid City. About 256 Americans will be enrolled.
Petereit has a long history of working with AIs. In 2002, he started the "Walking Forward (WF) Research Program" with the help of NCI funds. His years of "patiently and gently educating AIs about healthy behaviors" have definitely paid off. Since 2002, some of the positive outcomes include participation by more than 3,700 AIs in various WF research studiesthe highest percentage of AIs to take part in clinical trials in the U.S. His research efforts have also led to identification of barriers to cancer screening, higher completion rates and patient satisfaction for patients undergoing cancer treatment, creation of research infrastructure, and the establishment of new research partners. Recent analysis suggests that AI cancer patients with screen detectable cancers are now presenting with earlier stages of disease and higher cure rates.
"This was quite an accomplishment because when we first began working with the AI tribes of the area, it took time to gain their trust," he says. "You can't expect to just walk in and gain access." Much of the distrust stems from sterilization of AI women without consent in Indian Health Service (IHS) clinics that took place in the 1970s. More recent events that led to "bad blood" was based on misuse of AI blood samples and DNA originally collected for research on diabetes that were later used for research on schizophrenia, inbreeding, and population migration.
Northern Plains AIs have some of the highest cancer morbidity and mortality rates in the nation. Unlike other population groups, rates among AIs vary significantly from one geographic region in the U.S. to another. Northern Plains AIs have the highest tobacco use (48%) compared to other AIs and non-Hispanic Whites, according to Petereit. In addition, Northern Plains AI patients with cancer continue to smoke despite knowing that this behavior is related to cancer recurrence, new cancers and other chronic illnesses.
Petereit remains optimistic about his work with AIs. "Even though Northern Plains AIs face very difficult issues in addition to high cancer rates, such as poverty and unemployment, I believe there are many reasons to be hopeful," he says. "There are a number of positive developments, including the elders teaching the younger generation the importance of their heritage and cultural rootswhich includes a healthier diet, daily exercise, and reserving tobacco for use only in ceremonies." According to Petereit, many AIs are attending college and coming back to solve these complex issues.
Petereit, who is also an Associate Professor of Human Oncology, at the University of Wisconsin School of Medicine and Public Health, and a Professor of Radiation Oncology at the University of South Dakota Sanford School of Medicine, says AI patients and their families are both an inspiration to his life and motivating force behind his research. "One of the reasons I became a physician was to give back to my community where I grew up, and that includes the AI community," he says.
Petereit earned his M.D., in 1989, from the Sanford School of Medicine, University of South Dakota, Vermillion, and his undergraduate degree in biology, in 1985, from Augustana College, Sioux Falls, South Dakota. He has authored more than 92 peer-reviewed articles in medical journals.
Click here to watch the video with Dr. Petereit "Addressing Cancer Disparities Among American Indians Through Innovative Technologies and Patient Navigation: The Walking Forward Experience"
To learn more about the NCI's Provocative Questions Initiative, click here.


text:
I agree with you and I think it's going to take a couple of decades until they become bearable. And I won't be bothered waiting.
The lyrics in this an old musical are still relevant~
ya get meet worlds carcked heads ans supa piles a sumthangs tryin figa why they suck their thumbs all time while a manage world ecomonics companys lands etc etc ans shit ans shrink on side fa their pet cat or doggy or sumthang
world cultures is so awsum is hard a think wot say wot not already they is
haapy world porn day ans no forgat tip locals keep ya up workin hard fa ya awsums
Women are often good at this. They dont call it "female intuition" for nothing.
In one of my psych classes. We were discussing relationships and dealing with breakups. It was concluded that women know when a relationship is going to end far before it does. Men on the other hand, are blindsided if they are dumped. Most of them never see it coming. This can be so true. Ive had girlfriends that sense that "something isn't right" a couple months before their relationships ends. Then Ive had male friends that say "She just doesnt want me anymore, I dont know what happened. This came out of no where"
Women maybe boderline psychic
Last edited by MissAnne; January 2nd, 2013 at 03:22 PM.
" For all there is to feel, let it be felt"
― Emeli Sande
Maybe not worrying about having kids if you don't want kids.
females or a males a human awsum cultures real easy corn heads read wit all phds stuff up their assholes
if females still no can do shit wit wot a got ans males still spinless shit of so 21st century
betta call humans a aawsum lands tulips
On the flip-side, some men are just so exhausting to deal with because they are so damn clueless when it comes to emotions whether it's expressing them or understanding them -- especially when they're more subtle or complex. It's like you need to draw a diagram or something to get it through their heads. But I do feel kind of bad for them when they're all "just tell me what to say/think/feel and I'll do it to make you happy." Like, that is not the point. Ugh. What are you doing.
I can't deal with both types of "drama." lol
di a gram dat gurd dat
* ssssssssssh *
ooh but ship sinkin
* ssssssssssh *
I often marvel at how strong the sexual bond must be between hetrosexual couples, to allow it to overrule the basic incompatibility of men and women.
I noticed early on how boys that I had previously classed as tough and pig-headed , suddenly allowed themselves to be manipulated by a girl friend.It rather shocked me at first , but I suppose the species depends on just such an accomodation being reached!
Probably why straight men , need to cling to their old pals too ( if the wife allows them).
Last edited by cowmangav; January 2nd, 2013 at 08:18 PM. Reason: spelling
no PMS
No unwanted pregnancies
No drama
Getting ready to go wont take more than 15 mins, some of my friends gf's take at least an hour.
As of manipulative men... they usually fail at using me. I notice when someone tries to make me believe that he wants me to feel better about myself by making me do something that he would like. It is always about some hidden goal the other one has in mind. He makes you think that you need to do that so that you can feel better about yourself. But in fact, he needs it, not you.
No two cocks look alike.
(Works only if you live in couple): your beloved one won't constantly ask you to open the pickle jar.
After reviewing all the posts in this thread, I didn't see anything about the following advantage of being gay, and thought it should be included:
Some females don't react well when men lose interest in their pussy. Case in point...
During a 69 session, a 50-year-old Florida woman went psycho when her younger boyfriend abandoned his station after ejaculating, and started beating him, presumably to convey that hell hath no fury like a horny woman blown off:
"The surest way to make a monkey of a man is to quote him." ~ Robert Benchley
One time she was really upset about this writing pitch she didn't get and she just wanted the emotional comfort. And all he did was sit there and started to look at reasons why she got turned down.
Also when it comes to drama, men are totally capable of it. It's just different the way it is handled and they try to keep it under cover.
Well..sometimes I wondering...
If straight man are considered real man
why they play with opposite sex which not match with their strength/stamina?
I think it takes an effort to conquer another men, physically
tell that to your straight friend
you get a free pass when being racist or transphobic or misogynistic or ??? lul
The other day my BF, who has never been with a female asked me what "Motor Boating" was.Re: What are the biggest advantages of being gay?
I guess an advantage is never having to Motor Boat.
He also calls female anatomy "Bologna Curtains".
ya nose why books full a shit unsless ya prepayed
* tick tick tick *
That we're immune to whatever it is that makes some straight men completely "spaz out" when a 'beautiful woman' is around.
women etc etc etc
men etc etc etc
ans males etc etc
ans females etc etc
adjust fa ans bit a this a bit dat
mix in lot a doodoo
ans swishyswish world supa clutres still no figa own feet
not a can wait fa wot episdoe next
If there are gender differences, they are probably expressed as tendencies in a group of people rather than absolutes that can be known based entirely on someone's gender.
And so, if there are trends, there are likely things men tend to do better, and likely things women tend to do better.
The joy of being gay is the likelihood of having your own strengths matched by your partner. An easier time grasping each other's mindset and priorities. And if you prefer the masculine aesthetic of hard lines over soft curves, it's fun to see that in each other. The freedom to be male without having to bow to society's expectations or women's expectations about what masculinity is supposed to be. (though I am always amazed at how many gay men decline to exercise that freedom).
But mostly I think an individual's own traits take precedence.
Americans need to keep their guns so they can protect themselves from gun violence just like Nancy Lanza did. And like Chris Kyle did. And like Gabby Giffords did. And like Tom Clements did. And like Michael Piemonte. And Joseph Wilcox.
ooooooooohhhhhhhhhhhhhh noooooooooooooooooooo
ya loadin a labull lot a stuff
wot no even out da shit yet
anyway this excitin
wot next episdoe
da tensions viewurs it all a here
Cookie to anyone who translates it.
straight guys who (especially if you're gay and not a lot of people can tell) try to use you to help test out their gayness.
edit: so I thought the title of this thread was the biggest DISadvantages of being gay lol... I guess an advantage would be the ability to not let a girl walk in the room and alter your entire personality, like it does with a lot of straight guys.
Last edited by mrbeebs; January 4th, 2013 at 06:55 PM.
All those wasted miles - all those aimless drives, through green aisles. Our careless life style: it was not so unwise.


text:
If for some reason you are not completely satisfied with your purchase this holiday season, choose our FREE pre-paid shipping label and we'll cover your return! This offer is only good on eligible orders placed between November 1, 2014 and December 24, 2014. We've extended our normal return period to January 15, 2015 or 30 days after your order is received - whichever comes later. Learn more about our return policy.
Enjoy free shipping this holiday season! Shop now and get Free Value Shipping on most orders over $29.95 to contiguous 48 states, DC and to all U.S. Military APO/FPO/DPO addresses.
Unfortunately Pro-Lok Clamp On Slim Jim is no longer carried by OpticsPlanet.
You can also explore other items in the Tools category yourself to try and find the perfect replacement for you!
The Pro-Lok Clamp On Slim Jim is specially designed to be the perfect way for you to be sure you have got the appropriate resource for almost any activity. Built using exceedingly resilient and reliable materials and design, these Tools assembled by the industry professionals at Pro-Lok will offer you years of successful use. Pro-Lok has been in business for a rather long period and the Pro-Lok Clamp On Slim Jim is the outcome of their determined efforts and dedication to offering up the most effective merchandise for the cost. Here at OpticsPlanet, our purpose is to be sure that you own the very best gear, and the Pro-Lok Clamp On Slim Jim is one that we are pleased to offer. For an impressive way to get a handle on any development task, purchase the Pro-Lok Clamp On Slim Jim.
Clamp On Slim Jim
Connect with OpticsPlanet
Become our fan, follow us, & subscribe for the latest updates and deals
Subscribe to our email list
Sign up and receive $5 Off and get exclusive access to promotions, sales
events, pre-order sales & more!
Contact Information
Toll-Free: 800-504-5897
Intl.: 847-513-6201
Fax: 847-919-3003
Email: firstname.lastname@example.com
Hours of Operation
7AM-8PM CST Mon-Fri9AM-5PM CST Sat-Sun
Our Guarantees


text:
Forgot Password? | Not a User? Sign up
Your browser does not support iframes.
It's not a pretty time to be a motorist in Bullitt County.
A year from now, things might be a whole lot different.
No matter where you live in the county, road construction can be seen.
For the past few months, repairs on Interstate 65 from about Highway 245 south to the Hardin County line have been underway.
Travelers have been known to complain on the social media on the long, long line on I-65, especially on the weekends.
Believe it or not, classes will be starting for students in the Bullitt County Public School System next Wednesday.
Just two months after classes dismissed in June, students, teachers, administrators, bus drivers, cafeteria workers and custodians are all back to work.
For many, it has been a summer without a break.
With this in mind, all those distracted drivers who are traveling too fast need to wake up.
Put away the electronic devices and start paying attention to school buses on the road.
This week's Best of Coyle, from 2007, is a reminder to Bullitt Cuuntians that school begins on one week, on Aug. 6.
The Pioneer News staff wishes everyone a happy and safe return to school from their summer vacations.
This letter is in response to the letter to the editor that appeared in the July 16 edition of the Pioneer News regarding the new firewall at Bullitt Central High School and is meant to clear up any possible misconceptions regarding the safety of our school facilities, especially Bullitt Central High School.
The questions regarding the firewall simply concerned what we believed was an oversight in the engineer's original design of the new firewall which led to a change order.
On a Saturday morning as the rain falls, each of us are thinking what a day for a parade. In my community the parade is a really big deal. From the fire engines and police cars, to the floats and teams, we all look up at the sky and wonder. This year was different.
This year dad's from ( 4 ) Elementary schools and our Middle school decided we would march in the parade. As Watch D.O.G.S.
How cool!
It's disturbing to me as a young woman, that no one seems to believe in getting married anymore. People just seem to have kids left and right with numerous partners at their own discretion. When did that become the norm?
I look forward to the security that comes with having a husband and a house for my children one day. It gives a family stability.
For a population that is so used to wanting everything right away, it makes sense they just leave a relationship when it gets hard. They're not married so they don't feel an obligation.
Back about 10 years ago, it was an exciting time.
Through a lot of work in Frankfort, it was announced that Jewish Hospital would build an emergency room, have diagnostic testing facilities and bring out specialists to occupy a wing of medical offices.
There was also the announcement of someday having a hospital with 60 beds approved through a Certificate of Need. The approval process for the beds came after the initial plans were announced and the facilities started.
As the PGA Championship approaches, many consumers will be starting to look for last minute tickets. BBB warns consumers of scammers taking advantage of anyone looking for a great last minute deal.
Copyright © 2014
The Pioneer News Online is your source for local news, sports, events and information in Bullitt County and Shepherdsville, KY, and the surrounding area.


text:
A light mist fell on a fog-shrouded Brit Spaugh Zoo Wednesday morning as a deftly operated mini-excavator nibbled away at chucks of broken ice and concrete at the park.
Work began Wednesday on what could be a week-long project to repair the foot bridge crossing the pond at the south end of the zoo. The structure dates back at least 40 years, and had cracked and buckled over time due to repeated freezing and thawing.
"It had one culvert and it was half plugged," said Mike Crawford, Great Bend Public Works Department Street Division superintendent. "We are replacing it with ...
** Subscribers Log in to read this full article.


text:
Think back to a time long, long ago, before the adequate disclosure rules of 1997, before the changes in the generation-skipping transfer (GST) tax deemed allocation rules of 2001. It was a simpler time. At tax preparation firms all across the country, veteran tax preparers looked for simple projects to assign to new staff. The gift tax return was an obvious choice: an innocuous four-page return whose calculations weren't critical, because tax was very rarely due. The fee for preparing the return was negligible and often thrown in with the client's individual return, as a courtesy.
Those days are most definitely over. Tax preparers and planners everywhere, if you're not already acutely aware, now is the time to wake up to the formidable gift tax return challenges — before they become nightmares.
After reviewing hundreds of complex gift tax returns and cleaning up countless issues brought on by improperly prepared returns or poorly planned gifts, I'm compelled to warn fellow practitioners about five potentially fatal issues I see, starting with the most obscure (therefore least likely to be spotted even by experts) and working my way toward the more common: (1) the un-splittable gift; (2) the over-allowance of the GST tax annual exclusion; (3) the chronology problem; (4) an inadvertent deemed allocation of GST tax exemption; and (5) inadequate disclosure.
I offer remedies where remedies are possible and preparation pointers that can help avoid impossible situations. This discussion is meant to aid preparers and planners alike because while some issues can be dealt with during the return preparation process, others can be prevented or at least mitigated with some forethought by planners and attorneys.
The un-splittable gift — Your client executes a trust for the benefit of his wife and descendants. The trust gives a $5,000 withdrawal right to his wife and withdrawal rights up to the annual exclusion amount (or twice that amount if gift splitting is elected) to each of their two children. Neither the husband nor his wife has ever done any gifting before and this trust is intended to be the premier trust in their estate plan. Thus, the husband and his planners decide that the husband will fund it with the maximum value possible without incurring gift tax, assuming the husband and wife consent to gift splitting. The couple also decides to allocate GST tax exemption to the trust, because they expect at least some of the assets to go to their grandchildren and foresee no better use for their exemption. The husband makes a $2.053 million gift to the trust.1
Then, disaster: on or around April 10 of the following year, to everyone's horror, the husband finds himself writing a check to the government for $445,800.
How did this happen?
Internal Revenue Code Section 2513(a)(1) provides that, for gift tax purposes, a gift made by one spouse to any person other than his spouse will be considered made one-half by each spouse provided that each spouse elects gift splitting and provided certain conditions are met.2 Moreover, the donor cannot split a gift made to his spouse.
Furthermore, Treasury Regulations Section 25.2513-1(b)(4) tells us that if a donor transfers property in part to his spouse and in part to third parties, the interest transferred to third parties can be split only to the extent it is ascertainable at the time of the gift and severable from the interest transferred to his spouse. Case law has extended this regulation to allow that if the spouse's interest is ascertainable, the transfer to third parties will be deemed ascertainable.3
In our example, the planners find the terms of the trust give the trustee unlimited discretion to sprinkle income and principal among the spouse and descendants, and this sprinkle power is not limited by an ascertainable standard. There is no mention in the document that distributions are to be made for health, education, maintenance and support4 and no guidance is given to the trustee in making distributions. Thus, the amount of the gift to the wife is unascertainable and not severable from the gift to the descendants. The unintended result is that the entire gift, after annual exclusions,5 is un-splittable.6
If the trust document limited the spouse's interest to an ascertainable standard, only the wife's portion would have been un-splittable. This would have been a much more favorable outcome, particularly if a case could have been made that the spouse's interest was negligible.
For instance, if the client has a large estate and it could be established that in all likelihood the spouse would have adequate assets outside the trust to maintain her standard of living, the potential for distributions to the spouse would indeed be negligible. Other factors such as life expectancies and the stability of the marriage may need to be considered, as well.7
But what if the spouse's interest is not negligible? How is her portion valued? Only an actuary knows for sure.
You may be thinking, "So what if the wife's portion is un-splittable? It is a gift from a husband to a wife, so it must qualify for the marital deduction."
Not so. When we look back to the trust document, we see that the wife's interest terminates at her death. This is a disqualified terminable interest that does not qualify for the marital deduction.8
It is fairly common for a spouse to be given an interest in a family trust. It usually begins with the client saying to his attorney, "I want my wife to have an interest in the trust, just in case." Unfortunately, without careful drafting and forethought, that interest could result in a sizable, unexpected tax bite.9 Had the issue been uncovered before the gift was made, the trust could have been reformed and at the very least a portion of the gift could have been split.
And what happens with respect to the GST tax exemption that the client wanted to allocate to the gift? Given that for gift tax purposes the amount of the gift in excess of the allowable annual exclusions is un-splittable, how will GST tax exemption be allocated?
Based on Treas. Regs. Sections 26.2652-1(a)(4) and 26.2652-1(a)(5) Example 9, it would be allocated equally on each spouse's return.10 Thus, the allocation would be $1,026,500 on the husband's return and $1,026,500 on the wife's return. This incongruous result may be surprising to some preparers, particularly those who like to believe there is more symmetry between the gift and GST tax rules than there really is, which leads us to our next nightmare that illustrates another situation in which there is incongruence between the gift and GST tax rules.
Over-allowance of the GST tax annual exclusion — Your widowed client makes a $60,000 gift to a trust for the benefit of his five grandchildren. The trust gives each grandchild a withdrawal power for his pro rata share of the gift. The assets go into a pool from which the trustee has the discretion to make distributions to any of the five grandchildren. Your client has done quite a bit of gifting in the past and previously used his entire exemption equivalent and GST tax exemption. The gift tax return is prepared showing tax due of $39,150. The client calls you and says there must be a mistake. He was under the impression there would be no tax due because the gift would qualify for the annual exclusion.
Is there a mistake?
Whenever I begin the GST tax portion of a training program on gift tax return preparation, I always say: "The generation-skipping transfer tax is a whole 'nother tax." The problem is, there are so many similarities between the gift and GST tax rules that people tend to think all the same rules apply to both. A common misconception is that if a gift qualifies for the gift tax annual exclusion it also must qualify for the GST tax annual exclusion. And in many circumstances, it does.11 But not always. The key is that the GST tax annual exclusion is available for transfers to only certain trusts.
By way of background, for gift tax purposes an annual exclusion of up to $12,000 (in 2008) per donor per donee for present interest gifts is allowed.12 To qualify as a present interest the donee must have an unrestricted right to the immediate use, possession or enjoyment of the property or the income from it.13 For outright transfers of cash or securities, generally, the present interest requirement is met. Gifts to trusts, on the other hand, are generally considered a future interest unless terms of the trust create a present interest.14
If it's determined that a gift to a trust qualifies for the gift tax annual exclusion, the next step is to decide if it also qualifies for the GST tax annual exclusion. The GST tax annual exclusion applies to transfers to a trust only if the trust is qualified under IRC Section 2642(c)(2). There are two requirements for a trust to qualify under Section 2642(c)(2):
- The trust must be for the current benefit of one skip person15 only (or a trust that creates substantially separate shares from its onset for only skip people), and
- If the trust does not terminate before the skip person dies, the assets must be includible in the skip person's gross estate.16
In our example, the return was prepared correctly. Unfortunately, the gift did not qualify for the GST tax annual exclusion because the assets went into a pool for the benefit of multiple skip people. Thus, the trust was not a qualified trust under IRC Section 2642(c)(2).
Even more unfortunately, the client was in the top marginal bracket for gift tax purposes and he had used all his GST tax exemption previously. Thus, he owed GST tax of $27,000 on the $60,000 (45 percent of $60,000) plus gift tax of $12,150 on the $27,000 of GST tax (45 percent of $27,000) for a total tax due of $39,150!
Admittedly, this is a worst case scenario. The client had no GST tax exemption left and he was in the highest marginal gift tax bracket. When a taxpayer has enough GST tax exemption remaining, the annual exclusion issue won't cause him to have to write a surprise check. GST tax exemption simply will be allocated to the trust to shelter it from GST tax.
Regardless of whether tax is due or the exemption is available, it seems like qualifying for the GST tax annual exclusion is a worthwhile goal. Why, then, aren't all grandchildren's trusts routinely drafted to meet the qualifications of IRC Section 2642(c)(2)?
One reason may be that the requirements of IRC Section 2642(c)(2) force separate shares for each grandchild. Often, clients want to leave the assets in a pool for grandchildren in case some have greater needs than others. Another reason may be that the client wants to establish a dynasty trust to benefit generations beyond the grandchildren. If the latter is the case, the goal is to avoid transfer tax at each generation and not to invite it at the death of the grandchild, as would happen with a trust that qualifies under IRC Section 2642(c)(2). For these reasons, we routinely encounter trusts that qualify for the gift tax annual exclusion but not the GST tax annual exclusion.
Occasionally, we run across returns that for years erroneously allowed the GST tax annual exclusion. If the client has adequate GST tax exemption remaining, this problem can be remedied with a simple downward adjustment to the client's remaining GST transfer exemption on the current year return.17 If the client does not have enough GST tax exemption, the returns may have to be amended and interest and possible penalties may be assessed on the overdue gift and GST tax.
The chronology problem — Your client makes a $60,000 gift to a trust with the same terms as described in our previous example. But this client has not made any gifts in the past. The trust is an insurance trust with premiums due in March. The gift to the trust is made in January. The client also makes cash gifts of $60,000: $12,000 to each of his five grandchildren at Christmas time. The gift tax return shows taxable gifts of $60,000 and $120,000 of GST tax exemption being used. Now what? Why did the client have to use so much of his GST tax exemption? Why wasn't he able to take advantage of the GST tax annual exclusion18 on the outright gifts?
We already know that a gift must first qualify for the gift tax annual exclusion before we can consider whether it qualifies for the GST tax annual exclusion. More to the point, the gift cannot simply be eligible to qualify for the gift tax annual exclusion; it must be the actual gift to which the annual exclusion was applied in any given year. Also, we cannot arbitrarily select the gift to which we would like it to apply. Treas. Regs. Section 25.2503-2(a) says the gift tax annual exclusion is applied to the first $10,000 ($12,000 for 2008) of gifts. Thus, the gift tax annual exclusion is applied to the first gift of the year which, in our example, happens to be the gift to the trust. We already know that the gift to the trust does not qualify for the GST tax annual exclusion, so $60,000 of GST tax exemption is allocated automatically to the trust on the return. Because the gift tax annual exclusion is used up on the trust gift, it's not available for the outright gift in December. The outright gift doesn't qualify for the gift tax annual exclusion, so it won't qualify for the GST tax annual exclusion either. Therefore, $60,000 must be allocated to the outright December gifts, as well!
This is actually a common issue, because trusts often are funded early in the year and many clients like to make outright gifts during the end-of-the-year holidays. The problem can be easily avoided by advising the client to make his outright gifts before gifting to the trust. But what if the client insists on making the outright gift at holiday time? If the trust document permits it, the donor could create a written statement at the time he makes the gift articulating that the beneficiary's withdrawal rights won't apply to that particular transfer, so the gift to the trust won't qualify for the gift tax annual exclusion. Thus, the gift tax annual exclusion and the GST tax annual exclusion will be preserved for the outright gifts at year end.
Inadvertent deemed allocation of GST tax exemption — It is 2008. You are reviewing some documents sent by your client to help you prepare his 2007 individual tax return. You notice that among his 1099 and partnership K-1 forms is a copy of a trust document executed back in 1995. You call your client and ask him if he's ever made a gift to the trust and he tells you, "Of course." He has been making annual premium payments of $50,000 on a policy owned by the trust since 1995. But not to worry, he assures you, the gifts are under the annual exclusion amount and the trustee has been sending out withdrawal notices.
Is your client correct in thinking there's nothing to worry about?
Some of the worst gift tax return nightmares relate to the GST tax. Why? One reason of course is the complexity of GST tax rules. The second reason is the magnitude of the tax: a flat tax rate equal to the highest marginal gift tax rate in effect at the time of the gift (currently 45 percent) and the GST tax payable on the gift tax return is itself a taxable gift. Yet another reason GST tax is problematic is the uncertainty regarding the dollar impact of missed or incorrect allocations. They could be negligible — or they could amount to millions.
GST tax is a tax on transfers to skip people. Generally, skip people are individuals who are two or more generations below that of the transferor if related to the transferor, or 371/2 years younger than the transferor if unrelated to the transferor.19 In the gift tax context, direct skips are transfers directly to skip people or to trusts for the benefit of only skip people. GST tax exemption is allocated automatically to direct skips unless an election is made otherwise.20 If a direct skip is made and GST tax exemption is not allocated, either because the taxpayer chooses not to or because the taxpayer has no exemption left, GST tax is due immediately.
In other words, direct skips are fairly easy to understand. It's the indirect skips that seem to create confusion. Indirect skips are transfers to trusts from which there is the potential for a distribution to, or a termination in favor of one or more non-skip people.21
There always have been a set of automatic allocation rules in which an allocation of GST tax exemption is deemed to occur even if the taxpayer does not expressly make an allocation on a gift tax return. Before the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) of 2001, GST tax exemption was not automatically allocated to indirect skips. Thus, practitioners were mainly concerned with missed allocations of GST tax exemption: situations in which GST tax exemption should have been allocated to a trust but for whatever reason, was not. In an effort to reduce the instances of missed allocations, Congress enacted EGTRRA, which expanded the automatic allocation. EGTRRA undoubtedly succeeded in reducing the number of missed allocations but it also created a new issue — inadvertent deemed allocations — in which GST tax exemption is squandered inadvertently on less-than-ideal transfers.
IRC Section 2632 causes an automatic deemed allocation of GST tax exemption to indirect skip transfers to a GST trust.22 A GST trust is defined as a trust that could have a generation-skipping transfer. That sounds simple enough, but the section goes on to describe six exceptions. These exceptions are difficult to interpret and the terms of trusts often fail to fit squarely within the boundaries of an exception. If it's determined the automatic allocation rules do not create the desired result, Section 2632 provides that certain elections may be made. The taxpayer can "opt-in" which will cause a trust to be treated as a GST trust so that exemption is allocated, or the taxpayer can opt-out which will prevent an automatic allocation.23
In the beginning, practitioners struggled to apply the exceptions to trust provisions to determine if there would be an automatic allocation. After a while, many practitioners decided the best approach was to simply make the appropriate election that would accomplish the desired outcome regardless of whether the situation warranted an election. Granted, some of the elections were essentially protective and not technically necessary; but it seemed wise to be safe rather than sorry. This approach works for timely filed gift tax returns. But what about the cases in which the returns are not filed timely and the automatic allocation rules already worked their magic or mischief?
Let's look at our example. Clearly, there is cause for concern. Transfers to the trust occurred both pre- and post-EGTRRA and no returns were ever filed. Thus, we have a number of possible troubling scenarios.
Let's assume the trust is a GST trust under the post-EGTRRA rules.24 For the years 2001 through 2006, there would have been automatic deemed allocations of GST tax exemption. However for the pre-EGTRRA years, 1995 through 2000, there would have been no automatic allocation of GST tax exemption. An express allocation would have had to have been made with the filing of a gift tax return and the client said he never filed a gift tax return. Thus, the trust is only partially covered by GST tax exemption — which means that distributions from it to skip people will be partially subject to GST tax. It's unlikely the client wanted this result. He probably would have preferred the gift to be either 100 percent exempt or not at all.
Now, you must help remedy the situation. If the client decides he wants the trust to be fully exempt from GST tax, he has three options: He can (1) make a late allocation;25 (2) request relief under Revenue Procedure 2004-46; or (3) request a private letter ruling under IRC Section 2642(g)(1).26
The first choice, a late allocation, would be contraindicated if the property appreciated significantly, because the amount allocated would be based on the current value of the trust.
The second choice, use of the revenue procedure, would be a good choice. It gives the taxpayer an extension of time to make timely allocations on amended returns. It was specifically designed to provide a low cost alternative to a request for a PLR. However, it's only available under the following circumstances:
- On or before Dec. 31, 2000, the taxpayer made or was deemed to have made a transfer by gift to a trust from which a GST may be made.
- At the time the taxpayer files the request for relief under the revenue procedure, no taxable distributions have been made and no taxable terminations have occurred.
- The transfer qualified for the annual exclusion under IRC Section 2503(b), and the amount of the transfer, when added to the value of all other gifts by the transferor to that donee in the same year, was equal to or less than the amount of the applicable annual exclusion for the year of the transfer.
- No GST exemption was allocated to the transfer, whether or not a Form 709 was filed.
- At the time the taxpayer files a request for relief under this revenue procedure, the taxpayer has unused GST exemption available to allocate to the transfer.
- All procedural requirements27 are satisfied.
Fortunately, the taxpayer in our example can rely on the revenue procedure for relief. If he couldn't, because, for instance, there had been a distribution from the trust, his advisor would have to evaluate whether a request for a PLR would be a cost-effective alternative.
Now let's assume again that the trust is a GST trust, but the client did not want to allocate GST tax exemption. Perhaps he feels he has a better use for his exemption. In this circumstance, presumably, the only alternative to restore the $300,00028 of GST tax exemption is to request relief in a PLR, because there is no revenue procedure to remedy inadvertent deemed allocations. Had you been aware of this back in 2001, you could have prepared a 2001 gift tax return with an opt-out election for current and future transfers to the trust. Thus, GST tax exemption would not have been allocated automatically to the trust.
Inadequate disclosure — From 1998 to 2003, your client made annual exclusion gifts of family limited partnership interests to his four children. With gift splitting, the gifts amounted to $80,000 each year from 1998 to 2001 and $88,000 from 2002 and 2003. Each year, you urged your client to get an appraisal of the partnership.
Each year, your client balked at paying for an appraisal for such small gifts. Instead, he asked you to just prepare the return showing a 40 percent discount on the gifts. It is now 2008 and your client gets a notice from the Internal Revenue Service that his and his wife's gift tax returns are being audited. When all is said and done, the client and his wife write checks to the IRS totaling $55,800.29
There must be some mistake, the client says. Those returns were filed more than three years ago. How could the IRS assess tax? Hasn't the statute of limitations closed?
Generally, the IRS has three years after a gift tax return is filed to assess tax or if the return is filed before the due date, the return is deemed filed on the due date.30 The statute is extended to six years if the taxpayer omits from the total gifts made more than 25 percent of the amount of gifts stated in the return.31 However, the statute won't begin to run if a gift is not adequately disclosed.32
The Taxpayer Relief Act of 1997 and the IRS Restructuring and Reform Act of 1998 amended IRC Section 2504(c) to provide that if a gift is adequately disclosed on a gift tax return and the time lapses for assessing the gift tax, the value of the gift made in the prior calendar year cannot be adjusted, regardless of whether a gift tax was assessed or paid for that calendar year period. In other words, taxpayers now have a safe harbor of sorts to get the statute of limitations on assessment running on gifts reported on gift tax returns. All that is needed is adequate disclosure to get the clock ticking on the statute. Before that, the clock started ticking only if gift tax was paid or assessed for the calendar period. So now, with disclosure, there can be closure, even on annual exclusion gifts where no tax is paid for the calendar year. But this does create added responsibilities for preparers to make sure gifts are disclosed properly on the gift tax return.
Treas. Regs. Section 301.6501(c)-1(f) provides the specific requirements for adequate disclosure. There are four easy requirements and one hard one. The easy ones are:
- A description of the transferred property and any consideration received by the transferor;
- The identity of, and relationship between, the transferor and each transferee;
- If the property is transferred in trust, the trust's tax identification number and a brief description of the terms of the trust, or in lieu of a brief description of the trust terms, a copy of the trust instrument; and
- If a position is taken that is contrary to any proposed, temporary or final Treasury regulations or revenue rulings, a statement describing the position taken.
And for the hard one: you can attach either:
- a qualified appraisal;33 or
- a detailed description of the method used to determine the fair market value (FMV) of property transferred, including any financial data (for example, balance sheets, etc. with explanations of any adjustments) that were used in determining the value of the interest, any restrictions on the transferred property that were considered in determining the FMV of the property, and a description of any discounts, such as discounts for blockage, minority or fractional interests, and lack of marketability, claimed in valuing the property.
With a transfer of an interest that's actively traded on an established exchange,34 all of the requirements of this paragraph will be satisfied by a recitation of the exchange where the interest is listed, the CUSIP number of the security, and the mean between the highest and lowest quoted selling prices on the applicable valuation date.
With the transfer of an interest in an entity (for example, a corporation or partnership) that is not actively traded, a description must be provided of any discount claimed in valuing the interests in the entity or any assets owned by such entity. In addition, if the value of the entity or of the interests in the entity is properly determined based on the net value of the assets held by the entity, a statement must be provided regarding the FMV of 100 percent of the entity (determined without regard to any discounts in valuing the entity or any assets owned by the entity), the pro rata portion of the entity subject to the transfer, and the FMV of the transferred interest as reported on the return. If 100 percent of the value of the entity is not disclosed, the taxpayer bears the burden of demonstrating that the fair market value of the entity is properly determined by a method other than a method based on the net value of the assets held by the entity. If the entity that is the subject of the transfer owns an interest in another non-actively traded entity (either directly or through ownership of an entity), the information required in this paragraph (f)(2)(iv) must be provided for each entity if the information is relevant and material in determining the value of the interest.35
Which would you rather do?
The disclosure requirements under the second choice require quite a bit of effort to compile and they look suspiciously close to an actual appraisal. Because most practitioners are not trained appraisers, they may be hesitant to attempt to comply with the requirements under the second choice.
In our example, there was no qualified appraisal and the statement regarding the method used to determine the FMV did not provide enough information. The IRS agent allowed a 25 percent discount and your client agreed, wanting to put the matter behind him. In this instance, the gifts were relatively small.
Had the gift been bigger, the cost of an appraisal would be more than justified — particularly for the closure it would bring once the statute expired. It's important that advisors and preparers make clients aware of the consequences of not getting a qualified appraisal.
A Serious Matter
Clearly, the "United States Gift (and Generation Skipping Transfer) Tax Return (Form 709)" is a return to be taken seriously. In this environment of uncertainty regarding the fate of the estate tax, clients and advisors are thinking long and hard about gifts that generate gift tax. Full repeal, a lowering of the rate, or an increase in the gift tax exemption equivalent may cause serious regrets for those who have paid large amounts of gift tax recently. This is particularly true if the payment of the tax was unplanned.
Still, even if tax is not payable, the optimal use of gift and GST tax exclusions and exemptions is a valuable objective for clients and planners.
Thus, it's important to avoid surprise gift tax events and to be able to recognize potential gifting issues — so they don't become real nightmares for you and your clients.
- His exemption equivalent of $1 million, plus his wife's exemption equivalent of $1 million, plus a $5,000 withdrawal amount for his wife, plus the two children's withdrawal amounts of $24,000 each.
- Those conditions are: (1) both spouses are either U.S. citizens or residents at the time of the gift; (2) spouses are married at the time of the gift or if subsequently divorced, neither remarries prior to the end of the year; and (3) the donor spouse does not create a general power of appointment over the gift property in the consenting spouse.
- The transfer to third parties is calculated by subtracting the value of the spouse's interest from the value of the gift, much like the method set forth in Treasury Regulations Section 25.2511-1(e), in which the value of a gift is determined by subtracting the value of the interest retained by the donor.
- See Treas. Regs. Section 20.2041-1(c)(2) for the full definition of a power limited by an ascertainable standard.
- See Private Letter Rulings 8044080, 8138102 and 200130030 and GCM 38005 (issued July 10, 1979). A gift subject to a withdrawal power should be treated as a gift to the power holder and not to the trust in which the spouse has a discretionary interest. Thus, the $24,000 withdrawal right to each of the two children is splittable.
- This is the same situation laid out in Revenue Ruling 56-439, 1956-2 C.B. 605, in which it was determined that the gift to the wife was not susceptible of determination and could not be severed from the gift to the other beneficiaries. Thus, gift splitting was not permitted.
- Sands G. Falk, TC Memo 1965-22, PH TCM, para. 65022.
- Internal Revenue Code Section 2523(b).
- See two articles that expound on the topic of gift splitting: Diana S. C. Zeydel, "Gift-Splitting — A Boondoggle or a Bad Idea? A Comprehensive Look at the Rules," Journal of Taxation, June 2007; and Laura Peebles, "Gift Splitting Made Easy," Trusts & Estates, August 2004.
- Most practitioners probably would come to this conclusion, but there is some controversy. It begins with what some perceive as a conflict between the IRC and the Treasury Regulations related to the interface between gift splitting and generation-skipping transfer (GST) tax. IRC Section 2652(a)(2) says that if, as a result of gift splitting, one-half of a gift is treated as made by an individual and one-half of such gift is treated as made by the spouse of such individual, such gift shall be so treated for purposes of GST tax. Whereas, Treas. Regs. Sections 26.2652-1(a)(4) and 26.2652-1(a)(5), Example 9, tell us that for GST tax purposes, the spouse is treated as the transferor of one-half of the entire value of the property transferred, regardless of the interest the spouse is deemed to have transferred for gift tax purposes. So according to the regulations, when any portion of a gift is split for gift tax purposes, the entire gift is split for GST tax purposes. Additional controversy arises from conflicting conclusions in two PLRs issued in 2001 and 2002 within months of one another (PLRs 200213013 and 200218001). Clearly, PLRs cannot be used as precedent and because the language in the regulation is clear and more specific than the language in the IRC, the safest choice might be to follow the regulation, but it would be advisable to use a formula allocation on the gift tax returns in case someone at the Internal Revenue Service disagrees!
- IRC Section 2642(c) provides that an outright direct-skip transfer or direct-skip transfer to a qualified trust has an inclusion ratio of zero if it's not treated as a taxable gift by reason of IRC Sections 2503(b) or 2503(e).
- IRC Section 2503(b).
- Treas. Regs. Section 25.2503-3(b).
- There are generally three ways for a gift to a trust to rise to the level of a present interest. They are: (1) the terms of the trust give the beneficiary a withdrawal right, often referred to as a Crummey Power (Crummey, 22 AFTR 2d 6023, 397 F.2d 82, 68-2 USTC para. 12541 (CA-9, 1968)); (2) the trust is an IRC Section 2503(c) trust; or (3) the trust is a Section 2503(b) trust in which all the income must be paid to a single beneficiary and there are no other potential beneficiaries of income or principal from the trust during that particular tax year. (See Treas. Regs. Section 25.2503-3 pertaining to future interests.)
- A "skip person" is defined in IRC Section 2613 as an individual two or more generations younger if a family member, or a non-family member who is more than 37 1/2 years younger or a trust if all beneficiaries with a current income or principal interest are skip people (that is to say, no distributions to non-skip people) or a trust if no person holds an interest in trust and at no time after the transfer may a distribution (including a distribution on termination) be made to a non-skip person or a less than 5 percent actuarial probability that a distribution would be made to a non-skip person.
- The skip person must have a general power of appointment. A general power of appointment is a power which is exercisable in favor of the individual possessing the power, his estate, his creditors, or the creditors of his estate. IRC Section 2514(c).
- In lieu of amending the prior returns, this approach would contemplate the attachment of a schedule to the current year return showing the corrected use of GST tax exemption.
- IRC Section 2642(c)(2).
- IRC Section 2613 defines a skip person (see supra, note 15) and IRC Section 2651 contains the rules for generational assignment.
- IRC Section 2632(b)(1) describes the automatic allocation to direct skips and IRC Section 2632 (b)(3) allows for an election not to have the automatic allocation apply to a transfer.
- IRC Section 2632(c)(3)(A) defines an indirect skip as any transfer other than a direct skip made to a GST trust.
- "GST trust" is a defined term and not simply a trust the taxpayer set up to benefit his grandchildren and more remote descendants. IRC Section 2632(c)(3)(B) contains the definition and exceptions.
- See IRC Section 2632(c)(5) for the elections associated with indirect skip transfers. They are commonly referred to as "opt-in" and "opt-out" elections. Opting in implies that you want GST tax exemption to be allocated and opting out will prevent allocation.
- Hopefully, we can determine with adequate certainty that the trust doesn't fall into any of the exceptions under IRC Section 2632.
- Treas. Regs. Section 26.2632-1 describes the allocation of GST tax exemption, including the rules related to a late allocation. A detailed discussion of late allocation is beyond the scope of this article.
- See proposed Treas. Regs. Section 26.2642-7 for guidance on the circumstances under which relief may or may not be granted.
- Section 4 of Revenue Procedure 2004-46 sets out the procedural requirements.
- This amount of $300,000 consists of $50,000 per year from 2001 to 2006.
- The amount of $55,800 does not include interest and penalties that may be assessed.
- IRC Section 6501(a) and (b).
- IRC Section 6501(e)(2).
- Or if a gift is not shown on the return or on a statement attached to the return, the statute will not run with respect to the gift. IRC Section 6501(c)(9).
- See Treas. Regs. Section 301.6501(c)-1(f)(3) for the requirements of a qualified appraisal.
- An established exchange includes the New York Stock Exchange, the American Stock Exchange, the NASDAQ National Market, or a regional exchange in which quotations are published on a daily basis, including recognized foreign exchanges
- Treas. Regs. Section 301.6501(c)-1(f)(2)(iv).
Lorelei Tolson is a director of the Oxford Financial Group in Indianapolis


text:
This lip balm is soothing, super moisturizing, and long lasting. It's not tingly like the peppermint Burt's Bees I had used for years, which makes it much more useful in my opinion. It smells nice, tastes nice, and the packaging is quality. One of the first things I reach for each day.
I love the smell and the packaging, but unfortunately it does absolutely nothing for my lips. They are as dry and cracked as ever despite using this lip balm multiple times a day.
I should probably also mention that I am quite sensitive to lip balms and tend to have a bad reaction to a lot of them.
Such a lovely smell! I always grab it just to smell it:) Everyone should also try the lipbalm with passionfruit or mango butter. They give such moisture and even better its all natural!
1 out of 1 people found this review helpful. Did you? Yes No
Within seconds of putting this on, it feels like it just soaked thru my lips. I feel like I constantly have to re-apply because it "fades" really quickly.
I use this balm over lipsticks and sometimes when I'm staying at home, but if i'm going to be in the sun or (definitely) in the winter time, I will use a much stronger lip product.
It doesn't seem to do the job for me..although my lips do feel softer, its not fully moisturized.
3 out of 3 people found this review helpful. Did you? Yes No
Does what it says "Soothing, Hydrating, Reviving. I really love all the burts bees lip balms. I have tried so many chap sticks and I can't seem to find one that actually works. I have heard that some lip balms really just dry your lips out so that you buy more... marketing scams. But I must say I fell in love with burts bees lippies!
I'm rating the package quality 4, based on all the burt's bees lip balm products. They're all the same!
I heard about Burt's Bees online. So I simply read all the descriptions under each of the Burt's Bees lip care range, and the Acai Berry one attracted my attention straightaway. Loaded with vitamins A, C, D, E, beeswax, lanolin, omega oils and free radical-fighting antioxidants (even castor oil), made me believe it is the best lip balm ever created, despite all of the useful properties and effective ingredients, it honestly made the other lip balms out on the market look so inferior to it. It was superior.
I went to Boots and bought it.
After a few days and nights using it, it magically transformed my lips. For me, it definitely did what it said on the description. It rejuventated my lips, and improved and smoothed their texture. Took care of them, nourished them and softened them, moisturised and renewed them.
After one hour or less of applying the lip balm, it would dry out, or 'soak into my lips', and I touched my lips after every hour of applying it and they felt smoothed and softened. Nourished and renewed. And overall, rejuvenated.
I recommend this lip balm for someone who wants daily usage of a lip balm, someone who wants their lips to be renewed and rejuvenated. Someone who wants their lips to feel moisturised and 'just-licked', then to soak into the lips and make them feel so soft, smooth and nourished, as an after-effect.
I've tried the most popular Burt's Bees lip balm/product, the beeswax one, with the peppermint scent, and must I say, this one is so superior to that one.
The other doesn't do much of what it describes it would do. (Although it's a very, very good lip balm!!)
I would recommend this balm to everyone who reads this review.
***And if you haven't got the Burt's Bees Acai Berry Lip Balm, GET IT***
You won't regret my recommendation. Not once. Not never!
Go Acai Berry! Go Best Burt's Bees!
2 out of 2 people found this review helpful. Did you? Yes No
all i can say is ew! i went to walgreens to buy this and i tried it in the car and returned it....it smells like the flinstone vitamins! YUCK!!! i love burt's bees products i'm not a big fan of the original, because i dont like the pepermint oil in it. but i love the honey, pomongrante, mango, and passionfruit spf8. ill stick to all those.
Update: This lip balm doesn't do a DAMN thing. Seriously. My lips look a little better but not because of this, just cause I got over my cold. It does NOTHING for lines, doesn't feel moisturizing... I would only suggest it if you have already healthy lips which want a bit of sheen without gloss. Oh and smell, I love. Yes it's kinda sweet, medicinal, vitaminy, but those are qualities I like. I am not very sensitive to smells anyways.
Original: Not impressed. I love the Pomegranate one though. The texture of this one is thinner and creamier? which I guess should be a good thing, but I actually like the thicker one more. Right now I'm in probably the worst cold of my life and my lips look/feel like they are literally splitting apart and it's the only symptom which has not improved yet. I don't know if it's cause this lip balm did nothing or if it's just making the problem worse. I can definitely say it's only for healthy lips to start with. Gives nice sheen though.
1 out of 1 people found this review helpful. Did you? Yes No
A good lip balm although it does smell like chewable vitamins :/ The only reason why I gave it 3 lippies is because there's something in this lip balm (I don't know which ingredient) that's making the skin about my upper lip a pinkish color. My friend who also has sensitive skin on the skin above her upper lip said the same thing happened to her when using Burt's Bees lip balms. I think I'm going to stick to my EOS or just the regular & classic chapstick.
I am in love with this lip balm! It is so smooth and soft! It really keeps my lips moisturized in winter! I got this in a 2 pack for $5! LOVE IT!


text:
|Property type
|Minimum Stay
|7 nights
Chillifish is a gorgeous vacation home from Pineapplefish Luxury Villas. Although, just minutes from the beach, Chillifish has a delightful, secluded garden, full of palm trees and other native plantings and a gorgeous swimming pool on a raised deck. With sunbeds to relax on and table and chairs to enjoy outdoor dining, you may never want to venture far from this charming holiday home.
Chillifish will accommodate up to 6 guests, in a master bedroom with king beds and a beautiful spa-inspired private bathroom. A double guest room, with queen bed, overlooks the garden and a further guest room is furnished with twin beds. The lounge area is spacious and bright, with fabulous high ceilings, stylish furniture and furnishings, TV, DVD and stereo. The kitchen at Chillifish is fabulous, with sparkling appliances and lots of beautiful and spacious wooden cupboards with everything you will need
Chillifish brings a little Bali-inspired chic to Anna Maria Maria!
Anna Maria Island is an undisturbed gem, now regarded as one of the most beautiful islands in the world. Found on Florida's west coast Anna Maria encapsulates 'Island paradise' - average temperatures of 86F,/ 26C, 361 days of the year, beautiful beaches, and a laid back 'old-Floridian' attitude.
Part of Florida's Gulf Islands, Anna Maria is no more than a 3-hour drive from Orlando and an hour from Tampa. Perfect for a wonderful, relaxing holiday, it can also be a fantastic alternative to the busy resorts of Clearwater and St. Pete's if you are looking to unwind after a busy time at the theme parks!
Sea and River fishing, kayaking through the canals, watching the beautiful wildlife, or just watching the world go are favoured pastimes. There are plenty of wonderful restaurants, and shopping too, from local markets and stores, to luxury outlet shopping centre's, such as Ellenton, near Tampa.
Anna Maria Island is a truly magical Island, with a little something for everyone!
|Rental Period
|Minimum Rate
|Additional Nights
|Weekend Night
|Event Rate
My Standard Rate
7 night minimum stay
for 7 nights
|Refundable Damage Deposit
|Administration Fee
|Tax Rate
Holiday periods will incur a 10% up charge on prime rates. This includes Easter, July 4th week, Thanksgiving, Christmas and New Year.
Additional fees of 11.5% tax, $125 cleaning and $100 administration will be charged per booking, per property.
Security deposits are required: minimum $500 advanced rental charge
Please Note: The owner of this property accepts payment in the original currency specified (USD), before use of conversion tool. The conversion tool is provided for your convenience only. The owner may accept other currencies if specifically agreed in advance.


text:
Hi: 12° Lo:9°
By Gary Smee Thursday 11 October 2012 Updated: 18/10 13:27
BABIES born at Worcestershire Royal Hospital will soon receive even better care and support thanks to improvements plans for the Transitional Care Unit.
The unit helps babies who are born early who may have difficulties learning to feed. It also provides the extra care and support mums need until they feel happy and confident to take their babies home. The unit allows babies to be cared for whilst staying close to their mothers.
Planned improvements include increasing the bed capacity to a six-bed bay. The unit currently has five beds. The nurses' station will also be central to the unit, allowing them to keep a closer eye on patients' care.
Work will start on Monday (October 15) and should last for approximately ten weeks. All work is being carried out in daylight hours only and all noise will be kept to a minimum.
A patient on the unit said "My time on the Transitional Care Unit has helped me to learn how to care for my baby's specific needs after being born too early at 32 weeks.
"The staff have been very supportive and are very friendly and experts in how to help mums like me to become more confident. I am sure the new spacious unit will make it an even better experience for mums and babies like us to receive this excellent care."
Patti Paine, head of midwifery at Worcestershire Acute Hospitals NHS Trust, added: "This is an exciting development for the Trust.
"We hope these improvements will allow us to provide a more open, caring environment for those mums and babies who may need a little bit of extra support."
1 Festival-goer banned for drug driving
3 Stock's away as shop opens doors
4 Only way is up for festive challenge
A PERSHORE man who lost his beloved wife
PERSHORE'S MP Harriett Baldwin has joined two conservation
PERSHORE is set for a wild adventure when
A PERSHORE firm is in line for a
A NEAR-FATAL accident has not stopped a Warwick horse rider ...
ANGER is growing against proposals to build 1,500 homes on ...
AN APPEAL has been made to the rest of the ...
Visit the Worcester Observer website for the latest.


text:
Translucent architectural fabric covers Wimbledon's legendary Centre Court
The new retractable roof over the Centre Court at Wimbledon is made of Gore Tenara Architectural Fabric. More than 5,200 square meters of the fabric cover the legendary court, providing protection from the elements while allowing light to pass through. The roof incorporates two styles of the fabric—some allowing 20% light transmission and some allowing 40%—precisely placed to prevent shadows and bright spots on the court. Gore Tenara is impervious to UV rays and acid rain, and carries a 15-year warranty.
W.L. Gore & Associates
Input No. 204 at BDCnetwork.com/quickResponse
Comments on: "Translucent architectural fabric covers Wimbledon's legendary Centre Court "
The Modular Zone with Williams Scotsman
Building Team Blog
The Business Behind Design
BLG by SRG Partnership
Get Inspired: Color and Coatings


text:
NASHVILLE, Tenn., May 4, 2011 /PRNewswire/ -- Cumberland Pharmaceuticals Inc. (NASDAQ: CPIX), a specialty pharmaceutical company focused on hospital acute care and gastroenterology markets, today announced first quarter 2011 financial results.
Net Revenue: For the three months ended March 31, 2011, net revenue was $10.7 million, up from $10.1 million during the corresponding period in 2010. Revenue grew year-over-year despite a brief, planned halt in shipments of Acetadote during the launch of the new product formulation.
Operating Expenses: Total operating expenses for the three months ended March 31, 2011, were comparable to the prior year period at $9.3 million. This was due to the net effect of decreases in selling and marketing expense and cost of products sold, offset by increases in research and development and general and administrative expenses.
EBITDA: Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) were $1.7 million for the first quarter in 2011, up from $1.0 million for the prior year period. This growth was attributable to the increase in net revenue and consistent total operating expenses.
Net Income: Net income attributable to common shareholders for the quarter ending March 31, 2011, was $0.7 million, or $0.03 per diluted share, up 122% from net income of $0.3 million, or $0.02 per diluted share, for the same period in 2010.
Balance Sheet: As of March 31, 2011, Cumberland had $66.0 million in cash and cash equivalents, compared to $65.9 million at December 31, 2010. Total assets at March 31, 2011, were $91.6 million. As of March 31, 2011, Cumberland had total debt of $6.5 million, including a current portion of $2.7 million, compared to $7.2 million in total debt at the end of 2010.
"The first quarter of 2011 was marked by s
|SOURCE Cumberland Pharmaceuticals Inc.
Copyright©2010 PR Newswire.
All rights reserved


text:
Kidz Bop Makes Fantastic Christmas Presents
These Kidz Bop items make terrific stocking stuffers or presents under the tree. Find out where you can find them and enter to win.
Kidz Bop Christmas
My daughter has found her new favorite Christmas CD and I even found it enjoyable myself. Songs that bored her when sang by other singers came alive when played on the Kidz Bop Christmas CD. It features All I Want For Christmas is You, Santa Claus is Coming to Town, Winter Wonderland and more.
Kidz Bop 24
This Kidz Bop CD has been a favorite and we actually play it in the car frequently. Popular songs included on this CD include Suit & Tie, Ho Hey, I Love It, This Girl is on Fire and other hot songs.
Kidz Bop Tooth Tunes Toothbrush
Brushing their teeth gets fun with this toothbrush that plays music while they brush. You don't need to worry about timing them because when the song ends their time is up. It comes in 3 different options featuring 3 different songs. We Found Love, Party in the USA, or Good Feeling.
Purchase these Kidz Bop Items
Kidz Bop Christmas starting at $5.99
Kidz Bop 24 starting at $7.99
Arm and Hammer Kidz Bop Tooth Tunes
Shop all these fantastic Kidz Bop Present Ideas.
Enter to Win
3 Winners will receive the following prize pack.
1 Kidz Bop Christmas CD
1 Kidz Bop 24 CD
1 Kidz Bop Tooth Tunes Musical Toothbrush
Giveaway ends 12/20/13 at 9 PM
For More Information check out KidzBop.com
Enter to win in our other giveaways on our Contest Page.
Topic: Kidz Bop


text:
Which one would you go with?
Join FirearmsTalk.com Today - It's Free!
Are you a firearms enthusiast? Then we hope you will join the community. You will gain access to post, create threads, private message, upload images, join groups and more.
Firearms Talk is owned and operated by fellow firearms enthusiasts. We strive to offer a non-commercial community to learn and share information.
Join FirearmsTalk.com Today! - Click Here
I've got a Nikon Prostaff on my 30-06 and it's been there for about 5 years now. I don't have a single complaint about it. For the money, it's a great scope.
If the pain is lacking so is the discipline...
"the only 911 call I need is chambering a round" - Mr. Muller, MO car dealer
What is it going on? All of them are good scopes.
I love my nikon optics. I have 2 buckmasters and a protaff. All of them with BDC (bullet drop compesator). They are uber clear, waterproof and shockproof. I have used them at 20 below without frosting up. I have never had a leapold so I can not give you the other side of the spectrum but I will say, you will not be dissapointed with Nikon optics.
WCU Rugby!
Lucky Taurus Owner... 3 out of 3! PT1911/ PT92F/ 44 Raging Bull
ANything lower than a VX-3 in teh leupold line and your are wasting your money. I would buy a BSA before buying a VX-II or lower.
I had a VX-II and clear yes but eye relief changed by over 2" when changing powers.
I would go with Nikon over any of the lower end Leupold lines. In my eyes they are JUNK. You are paying the same price for a Leupold VX-I as a nikon because of teh Leupold name. You will be much more happy with a buckmaster than a VX-I or Rifleman line scope.
From those choices I'd choose the Nikon Prostaff. The newest VX-2 is SUPPOSED to be like the old VariX-3.
Sometimes you earthlings REALLY amaze me!
Thanks for all your opinions! I've heard so many good things about nikon optics that i think thats what i'm going to go with. I'm putting it on a .308 Thompson Center Venture
VX-1 uses friction plates on adjustments as opposed to a positive click system. I did not like that and gave my vx-1 away as a gift to my dad for his lever-action 30-30(range limits need to adjust). I like clicks so that I don't have to raise my head as high to adjust elevation. I have a prostaff and am very happy with it.
the lower end Leupolds are no longer American made, should tell you something. let Leupold know, we dont appreciate it and I for one aint buying one.


text:
Join Diabetes community by Diabetes Hands Foundation: TuDiabetes
Happy Birthday, Danica!! Hope you have a wonderful day and get to have some fun. Enjoy your special day.
Happy,Happy Birthday,Danica. I wish for you a most wonderful day. ENJOY!!!
GAH! No wonder I haven't heard anything. BOOO!!! It was such a long reply too! Okay, I will resend you an awesome reply! :P
© 2014 A community of people touched by diabetes, run by the Diabetes Hands Foundation.


text:
The UK's No.1 for Office Supplies and Stationery Online
Loading ...
Xerox Fax Inkjet Cartridge Page Life 500pp Black Ref IC601
Next Day Delivery
Olivetti FPJ20 84431W Monobloc Inkjet Cartridge Ref B0384
Xerox TC401 Black Thermal Transfer Ribbon Ref TC401
Xerox LC811 Black Fax Toner Cartridge Ref LC811
Xerox TC402 Black Thermal Transfer Ribbon Ref TC402
We have updated our website and would love your opinion!
How would you rate our website?
Very Bad
Very Good
If you have a specific question that relates to an order or need to speak to a member of our customer services team urgently, please follow this link to our contact section.


text:
Stayed for a couple of nights this week. Jo and Ian really do run a superb B&B - and were unfailingly helpful .... even collecting me from and delivering me back to the local railway station! The house is lovely (modern, extraordinarily clean and well-appointed) and has immaculate bathrooms with very good quality fittings, and solid doors that close quietly!... More
- Also Known As:
- Farthings B&B Hamble, Hampshire