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They're not dead; they're just different
For estate planning using life insurance, and especially for large premium cases, split dollar offers an attractive method for funding the premiums with favorable gifting consequences. Before 2003, the rules for split dollar were a collection of revenue rulings and private letter rulings. But, beginning with Notice 2001-10 and concluding with published Treasury Regulations Sections 1.61-22 and 1.7872-15 and Revenue Ruling 2003-105, the Treasury and the Internal Revenue Service changed the landscape for split-dollar arrangements. The regulations ended "equity" split-dollar arrangements as of Sept. 17, 2003 (that is, those that allowed for the supposed tax-free transfer of cash value from the premium-payor to the policy owner); added loan split-dollar arrangements; and potentially ended the use of the insurance company's "published" term rates for arrangements entered into after Sept. 17, 2003 and for arrangements "materially modified" after that date. Because "equity" split-dollar arrangements were no longer viable and the new regulations were long and complicated, many estate-planning practitioners gave up on using split-dollar arrangements to fund insurance premiums while reducing or ending the gift tax on the premiums paid for the policy.
But, split-dollar arrangements are still very much alive and especially useful where large premiums are involved. The new regulations provide a clear road map as to the structure. Here's what you should do to use split dollar successfully and creatively in a private setting; that is, one in which the arrangement is between an individual and either an irrevocable life insurance trust (ILIT) or another individual.
Terminology Clarified
The terminology in the regulations is one chief cause of confusion. The regulations use "endorsement split dollar" to refer to the old split-dollar type arrangement that measures economic benefit by using the value of one-year term insurance under Treas. Regs. Section 1.61-22. The "owner" is the party who is paying the premium and the "non-owner" is the party receiving the benefit. The regulations use "collateral assignment split dollar" to refer to loan arrangements under Treas. Regs. Section 1.7872-15 in which the "owner" is the party that receives the loan and pays for the policy and the "non-owner" is the party making the loan to fund the purchase of the insurance.
Those terms mislead us because a collateral assignment arrangement can use economic benefit to measure its value. In a properly structured arrangement, the party that controls all the elements is deemed to be the "owner" for Internal Revenue Code Section 2042 purposes, even though that party is not the premium-payer. To make life simple, we'll use the term "economic benefit split-dollar arrangements" to refer to those arrangements that are measured using one-year term rates and the term "loan split-dollar arrangements" to refer to those arrangements that are funded by loans. These immediately identify the structure and tax consequences.
Estate-planning Benefits
In the estate-planning arena, split-dollar funding of life insurance can reduce or eliminate the value of the gift in funding life insurance premiums. That reduction or elimination applies to annual exclusion gifts, lifetime exemption gifts, and generation-skipping transfers (GSTs). When used in a properly structured ILIT, split-dollar funding can be made into a dynasty trust with minimal consequences; it can also be used as a surrogate for other estate-planning techniques (for example, grantor retained annuity trusts (GRATS) or sales to grantor trusts) and may produce better results than those techniques under certain circumstances.1 For example, say a husband (age 49) and wife (age 45) decide to fund a second-to-die life insurance policy using an economic benefit split-dollar arrangement. The insureds pay the premiums on a policy with an $8 million death benefit. The annual premium is $55,000, guaranteed payable for 20 years. Using Table 2001 (that is, the IRS table of rates used to measure the value of the insurance protection), the gift value of the premiums subject to the gift tax is $24 in the first year!
If the husband and wife used a loan split-dollar arrangement to fund the same policy, they will make a single loan to the trust for $2 million. The loan will be used to pay the first premium, with the balance invested for the payment of future premiums and loan interest at the applicable federal rate (AFR). If the investment produces a return equal to or greater than the premiums and interest payments, when the premium payments are finished, the trust can repay the loan from the investment. Because a loan was used, interest was paid at the appropriate rate and the loan was eventually repaid, there are no gifts.
Economic Benefit Regime
Treas. Regs. Section 1.61-22(b)(1) defines economic benefit split-dollar arrangements as:
"any arrangement between an owner and non-owner of a life insurance policy that satisfies the following criteria —
Either party to the arrangement pays, directly or indirectly, all or any portion of the premiums on the life insurance contract, including payment by means of a loan to the other party that is secured by the life contract;
At least one of the parties to the arrangement paying premiums under paragraph (b)(1)(i) of this section is entitled to recover (either conditionally or unconditionally) all or any portion of those premiums and such recovery is to be made from, or is secured by, the proceeds of the life insurance contract; and
The arrangement is not part of a group-term life insurance plan described in section 79 unless the group-term life insurance plan provides permanent benefits to employees (as defined in §1.79-0)."
Regardless of what it is called (for example, "private financing"), if it looks like a duck and quacks like a duck — it's a split-dollar arrangement and you need to follow the regulations.
Treas. Regs. Section 1.61-22 also addresses the taxation of equity in economic benefit split-dollar arrangements. The section applies to all arrangements entered into after Sept. 17, 2003 and any existing arrangement that is "materially modified" after that date. "Equity" refers to any part of the cash value (not including surrender charges) that is available to the non-premium paying party during life. That equity will be taxed at the time it accrues for income tax and transfer tax purposes (if that is also applicable).
The regulations define material modification by what it doesn't include. For example, it doesn't include minor administrative changes and changes made to comply with IRC Section 409(A). One of the things specifically not included as not being a material modification is an IRC Section 1035 exchange from an old policy into a new one (so, by inference, this type of exchange is a material modification).
What Rates Apply?
The value of the gift of the insurance premium payments is based on the economic benefit to the person receiving the benefit. In Notice 2001-10, the IRS created Table 2001, which set new rates to measure the value of the insurance protection (that is, the economic benefit). The IRS had been unhappy with the way the insurance companies defined their "published" term rates available for sale. The rates used were unrealistically low and few, if any, policies were actually sold. While Notice 2002-8 revoked Notice 2001-10, it republished the Table 2001 rates so that they were (and are) still in effect. These new rates set out in Table 2001 apply to all new arrangements entered into after Jan. 28, 2002. The regulations say that the taxable term table can be changed at any time. The regulations allowed the continuation of the "published" rates for older arrangements (that is, arrangements entered into on or before Jan. 28, 2002 and not modified on or after that date). If the IRS changes the new rates, we hope that the taxpayers with existing arrangements will have the choice of which rates to use — that is, if the new rates are higher, taxpayers can continue to use the old rates and if the new rates are lower, they can switch to the new rates.
Although Rev. Rul. 2003-15 revoked Rev. Ruls. 64-328, 66-110, 78-420 and 79-50 (those rulings were the basis for all previous split-dollar arrangements), that ruling specifically does not revoke Notice 2002-8, Sec. III, para. 3, which states:
"For arrangements entered into on or before Jan. 28, 2002 by continuing to determine the value of current life insurance protection by using the insurer's lower published premium rates that are available to all standard risks for initial issue one-year term insurance."
The notice also says:
"For arrangements entered into after Jan. 28, 2002 the IRS will not consider an insurer's published premium rates to be available to all standard risks who apply for term insurance unless (i) the insurer generally makes the availability of such rates known to persons who apply for term insurance coverage from the insurer, and (ii) the insurer regularly sells term insurance at such rates to individuals who apply for term insurance coverage through the insurer's normal distribution channels." (Emphasis added.)
We are not aware of many carriers today that have a term product that they feel meets this more restrictive definition; in some cases, the carrier won't take a position on whether its rates qualify (since it is a legal decision). In the absence of qualifying term rates, the taxpayer must use Table 2001 to measure the economic benefit.
As you see, the economic benefit split-dollar arrangement is alive and well, as long as the taxpayer follows the rules. Note that the premiums paid by the "owner" are advances, not loans. The owner is only entitled to receive back the greater of premiums advanced or the cash surrender value. There is no interest component; that is an important distinction when compared to loan arrangements.
Loan Regime
Treas. Regs. Section 1.7872-15 created a new kind of split dollar funded by loans rather than advances. Treas. Regs. Section 1.7872-15(a)(2)(i) describes a loan as:
"General rule. A payment made pursuant to a split-dollar life insurance arrangement is treated as a loan for Federal tax purposes, and the owner and non-owner are treated, respectively, as the borrower and the lender, if —
The payment is made either directly or indirectly by the non-owner to the owner (including a premium payment made by the non-owner directly or indirectly to the insurance company with respect to the policy held by the owner);
The payment is a loan under general principles of Federal tax law or, if it is not a loan under general principles of Federal tax law (for example, because of the nonrecourse nature of the obligation otherwise), a reasonable person nevertheless would expect the payment to be repaid in full to the non-owner (whether with or without interest); and
The repayment is to be made from, or is secured by, the policy's death benefit proceeds, the policy's cash surrender value, or both."
Even if the arrangement would not be taxed as a loan under general principles of federal tax law, it will be considered a loan if "a reasonable person nevertheless would expect the payment to be repaid in full to the non-owner (whether with or without interest)." Treas. Regs. Section 1.7872-15(d) gives a road map that, if followed, assures loan treatment for the transaction. The payment of interest calculated on a demand, a so-called hybrid or a term loan, is sufficient to avoid the application of IRC Section 7872 (that imputes interest on below market loans) if it equals the appropriate AFR. The borrower can accrue, rather than pay, interest on the loan at the AFR to avoid application of IRC Section 7872. A loan arrangement between private parties (that is, an individual and an ILIT or other individual) is often referred to as private premium finance (as opposed to a loan from a third-party lender).
Finally, for life insurance not to be included in the insured's estate under IRC Section 2042, the loan agreement and collateral assignment have to be carefully drafted to avoid inadvertently giving the insured any incident of ownership in the policy used in the loan split-dollar arrangement. A loan can be made to a trust that owns life insurance if the loan is used directly or indirectly to pay for the life insurance, the life insurance is used as collateral for the loan and the appropriate representation is made with the original loan, with copies of the original representation filed if any further loans are made. In other words, this is a loan that will be respected for tax purposes, even though there is no seed money or collateral other than a life insurance policy. Further, even if the policy has no cash value, this is considered a loan if it is secured by the death benefit of the policy.2
Exit Strategies
A split-dollar arrangement will eventually fail without an exit strategy3 designed to repay the obligation to the premium payor because:
- The taxable term cost grows every year
So, what started out as low cost increases over time making the rates at older ages disadvantageous. For example, $1 million of at-risk death benefit for a 65-year-old is $13,510; for a 70-year-old, $20,620; for a 75-year-old, $33,050; and for an 80-year-old, $54,560. If the policy is second-to-die and one of the insureds dies, the taxable term cost is the single life rate under Table 2001. In our previous example of a 49-year-old and 45-year-old with $8 million of death benefits and a premium of $55,000, if one dies and the survivor is 70-years-old, the taxable term rate is $164,960 for that year.
- If annual loans are made, each loan is made at a new rate
Additionally, if a loan is renewed at the end of its term, it renews at the rate then in effect. If interest accrues the interest due later on is quite substantial and may wipe out the death benefit when the loan and the interest are repaid.
Effective exit strategies for both economic benefit and loan arrangements create a fund to repay the obligation during the insured(s)' lifetime(s) and pay future premiums thereafter, if any are due.
The following are possible strategies:
Use annual exclusion gifts. This is useful if the premium is greater than the available gifting (that's the reason you use split dollar) but any funding will help, especially if it can be invested successfully. Note that making gifts to pay the interest will, under an unusual provision of the regulations, result in the transaction being subject to IRC Section 7872, even if interest is being paid at the AFR.4
For loan arrangements, consider (for an additional premium cost) a policy with an increasing death benefit that mirrors the increasing liability. Many companies have a return of premium rider that can be increased each year by a fixed percent. Model the policy to see if there are restrictions on the amount and/or duration of the additional death benefit.
Use a GRAT with the ILIT as remainder beneficiary, which can provide funds if the GRAT is successful. Note that, because of the estate tax inclusion period rules, this strategy is not useful for GSTs; as an alternative, consider an installment sale to the ILIT if the trust has generation-skipping implications.
Make a large initial loan (with interest accrued at the AFR) to cover all future premiums. If the money is invested and earns more than the interest and premiums due there will be enough in this side fund to repay the loan at the death of the insured without touching the insurance death benefit. This works best if the loan is to an ILIT that is a grantor trust from the lender's point of view, so that taxes do not reduce the trust's return and the interest accruing to the lender isn't taxed.
If an economic benefit arrangement is used, switch to a loan arrangement when the economic benefit is greater than the interest that will be paid on the loan. All the premiums previously advanced and any cash value above that amount will be the initial amount of the loan in the year of conversion.
And remember: It is critical that you model the arrangement and exit strategy to see the consequences, including the variability of the interest rate. What comes trippingly off the tongue may look very different when shown on paper.
- See Richard L. Harris, "Split-Dollar Loan to a Grantor Irrevocable Life Insurance Trust," Estate Planning, December 2009, for a discussion of using split-dollar loans in place of grantor retained annuity trusts or sales to intentionally defective grantor trusts.
- See Treasury Regulations Section 1.7872-15(a)(2)(i)(C). For a more detailed discussion of the loan rules, see also ibid.
- See Lawrence Brody and Michael Weinberg, "The Side Fund Split-Dollar Solution," Estate Planning, January, February 2006.
- Treas. Regs. Section 1.7872-15(a)(4).
Lawrence Brody, far left, is a partner at the St. Louis law firm of Bryan Cave LLP. Richard L. Harris is the managing member of BPN Montaigne LLC in Clifton, N.J.


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Fox News Liz Trotta Wants Obama and Osama Dead (Video)
by Meg at . CommentsLiz Trotta is a Fox News contributor and former New York bureau chief of The Washington Times. On May 25, 2008, Trotta made news after expressing her personal view on Fox News that U.S. presidential candidate Barack Obama should be assassinated along with Osama bin Laden. Prior to calling for his assassination she referred to Obama as Osama.
Discussing Hillary Rodham Clinton's controversial reference to Robert F. Kennedy's June 1968 assassination, she stated:
Liz Trotta is a complete bitcht!ts. Her only redeeming feature is good skin for her age, which I assume is due to her Italian origins.
I think one of the priorities of the Obama administration ought to be to abolish Fox News. Between this so called journalist and boneheads without a college education like Sean Hannity, Fox Noise is nothing more than a right wing propaganda machine. To advocate the assassination of the President Elect, then a DNC Presidential candidate, openly on the air without any confrontation, must be seen as a violation of free speech. To scream "Fire" in a crowded movie theatre is not covered under free speech, neither should this disgusting, outrageous filth and propaganda. Fixed News is NOT news, it is lies, deceit, fear mongering, hateful propaganda that has no place in a free society. This lady or whoever it is, should have been arrested for this deliberate "gaffe" which seemed very volitional on her part. This is NOT freedom of speech. This is a crime deserving of criminal prosecution, conviction and jail time.
Who's holding her accountable? Fox Noise? Hardly!
How horrible!! Those were planned words. No one with her supposed intelligence could have made that gaffe. She comfortably gave her real mind, revealing evil, maniacal, demented comment which clearly got a media pass. It's people like Liz Trotta that makes the public hate the media. 17,000,000 people have voted for Obama. Who are you Liz Trotta? Horrible, Horrible behavior. Fox News: Do not let this lady (oops-she's no lady) on the air again.
OUTRAGEOUS. I can't she got a media pass for this. None of the major networks, print or tv, covered this today.
File a complaint here: http://esupport.fcc.gov/compla..., with this information as the accused. LIZ A TROTTA, (212) 734-7543, 340 E. 66th St, New York, NY 10065, Born March 1937 (age 71). God Bless!
I heard the comments of Liz Trotter and was extremely disappointed at her comment re: Obama and Osama. She said both should be obliterated. I have no opinion about Osama but Obama!!! How could she even have a slip of the tongue on that. Quite frankly, I think it is on her subconscious wish list. Every since I can remember hearing Liz, I've always had so much respect for her as a journalist but from that comment, I have lost all respect for her and really will never trust her as I don't trust Hillary. Personlly, I can care less about anything she says in the future.

subset: commoncrawl


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Before they were suspects, police knew the men charged with the Serial Shootings as "witnesses" to at least one random attack in the West Valley, police reports said.
A resident heard a gunshot near Camelback Road and Loop 101 on May 30 and called Phoenix police about 11 p.m. When police arrived, they found Samuel Dieteman and Dale Hausner nearby.
The men flagged down police from behind a condominium security gate and pointed them toward the victim, police reports said. James Hodge, 56, of Phoenix had been shot in the back with a shotgun, but not killed.
Dieteman and Hausner, who were later arrested in connection with a string of random shootings across the Valley, told police they were brothers.
Dieteman and Hausner, who are not related, were questioned separately.
Neither said he had heard a shot, but each said he had heard a scream. They said they approached Hodge to ask what happened, but he wasn't able to respond, police reports said.
Other witnesses to the same incident recalled hearing a single gunshot, but no witness reported seeing the actual shooting.
Police reports indicate that Hausner provided investigators that night with an incorrect home address in Mesa, and Dieteman's last name was misspelled in reports, which confused initial investigations into his background.
Police were not able to identify Dieteman as a suspect in the Serial Shootings until June 20, and Hausner did not become a suspect until July 31 Phoenix police Sgt. Andy Hill said.
Court records now allege that Hausner shot Hodge from a Toyota Camry, which Dieteman drove.
But on the night of the shooting, officers had no reason to detain the men and listed them only as witnesses.
Hausner and Dieteman have since been charged in a 46-count indictment, which includes the fatal shootings of Mesa resident Robin Blasnek on July 30 and Scottsdale resident Claudia Gutierrez-Cruz on May 2. They were also charged this week with arsons at two Wal-Mart stores in the West Valley. Surveillance cameras inside the show the men entering and leaving together.
The men were arrested Aug. 4 at a Mesa apartment complex.
Hill said officers did a good job of securing the scene on May 30. He was not surprised to learn police had run across Dieteman and Hausner without recognizing them as potential suspects.
"These are very random shootings," Hill said. "And we've been dealing with hundreds of leads and thousands of phone calls. Investigators have been following dozens of investigative leads."


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Empty contents of the Strawberry Jello box into large bowl and add the boiling water, stirring until jello is dissolved. Combine the remainding ingredients. Pour half in 8x8 pan. Set in frig. and let set. Ann 1 container sour cream, spread on top. Add second half of jello mixture. Cool
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Journal Archives > BGCNews > The Darwin Declaration - Workshop on 'Removing the Taxonomic Impediment'
The Darwin Declaration - Workshop on 'Removing the Taxonomic Impediment'Volume 3 Number 1 - December 1998
Workshop BackgroundThe governments of the world have agreed that there is a need to mobilise resources to improve infrastructure, for training, for research and for access to taxonomic information. This action is required so that the global taxonomic effort can be improved to underpin the conservation, sustainable use and equitable sharing of benefits from biodiversity. This has been expressly recognised by the Conference of the Parties (COP) to the Convention on Biological Diversity (CBD) through their endorsement of a Global Taxonomy Initiative (GTI) to promote capacity building in taxonomy, proposed by their scientific subsidiary body in September 1996. Since that time a number of discussions concerning the implementation of the GTI have been held at meetings of the Convention and other international scientific meetings. The Smithsonian Institution, through its National Museum of Natural History, approached the Global Environment Facility after the COP III meeting to propose an international workshop. The aim of the workshop would be to address the taxonomic impediment by trying to develop an action plan for implementing the proposed GTI. In a subsequent meeting in Montreal, Canada in September 1997, the CBD Secretariat endorsed the workshop proposal and requested that the Australian Biological Resources Study join with the Smithsonian Institution as coconvenors. The Australian Government subsequently offered Darwin as the location for the meeting. Support for the meeting was provided by the MacArthur Foundation, the Global Environment Facility (GEF), the U.S. Department of the Interior, Environment Australia, the Government of the Northern Territory, Australia and the Smithsonian Institution. Several of the major taxonomic institutions, who share a common outlook to the problem, were unable to attend the meeting, including the Royal Botanical Gardens at Kew, the Missouri Botanical Garden, the American Museum of Natural History, the Field Museum and the Komarov in St Petersburg. It was also regrettable that funding and time did not allow representatives from Brazil or from the Arab Region to be present. The organisers have undertaken to inform these institutions and others of the Workshop results so that they, along with those present, can continue their united efforts to provide the knowledge base required to address the critical problems of providing taxonomic support for effective biodiversity management. RationaleThe Darwin Workshop was specifically organised. to provide the CBD and the GEF, as the financial mechanism for the Convention, with advice on how to implement the GTI to remove the taxonomic impediment. However, the Workshop organisers acknowledged that there were other funders and interested constituencies who could also benefit from the advice offered. The organisers also recognised that many excellent efforts towards the same ohjectives were already underway around the world, including but not limited to DIVERSITAS, the Organisation of Economic Cooperation and Development (OECD) Megascience Forum's Biodiversity Informatics Subgroup, and BioNET-INTERNATIONAL. The Endnote has more detail on these and other initiatives. While the present GEF Operational Strategy does not address taxonomy explicitly it does indirectly address issues through the ecosystem approach, which implicitly requires a sound basis in taxonomy. The Operational Strategy also addresses the need for research, and for appropriate technology for biological inventory and rapid assessment. Information systems are also identified as an important resource. Therefore, it should be interpreted that the GEF Operational Strategy already emhraces taxonomy within its scope. Further, the COP of the CBD has instructed the GEF to include taxonomic activities in its operations. What is needed is a set of actions to enable the GEF to focus on this request. The Darwin Workshop was designed to allow participants to build upon previous work to identify the key taxonomic issues requiring attention for biodiversity conservation, and to chart an action plan to consolidate existing initiatives into a truly global response to the problems. Four areas of endeavour were recognised as being essential in this process:
The Role of Biological CollectionsThe mission of institutions such as museums and herbaria housing biological collections is to collect, document and store safely in readily accessible form specimens of the local, national, regional or global diversity of living organisms. The specimens are a record genetic and morphological variation, past and recent geographical distribution and other biological information. Often they are the only remaining material of extinct species or the only record of species seen only once in the wild. Despite the importance of these collections, both in developed and developing; countries, we today are witnessing the deterioration of collection standards. The museums and herbaria which have been established l to provide safe storage of specimens and the infrastructure for research and information retrieval now have inadequate resources even to maintain their collections in an active accessible form, let alone expand and develop their potential to contribute to the aims of the CBD and to national, regional and local objectives. There is therefore an urgent need for substantial funding to he made available to museums, herbaria, and relevant living collections to secure their future. With appropriate funding, the priorities for managing these collections globally are:


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mosascii m2 2.0.111
mosascii m2 is an application that converts an image into an HTML mosaic made out of ASCII characters. The HTML mosaics look just like the original image except they are created out of colored ASCII characters. mosascii m2 has lots of features, such as image actions and effects, different modes for the mosaics (custom text, numbers, letters, binary, hex, and smart text). mosascii m2 can be used for fun, or educational use. mosascii m2 is freeware
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I first saw Delivery Man while in Chicago last summer, then I was invited to the red carpet premier in LA in November, and even seeing the 3rd time this week, I noticed things I hadn't before, and I still really love the film. In this heartwarming comedy, underachiever David Wozniak (Vince Vaughn) learns he's… [Read More]
Interview: Chris Pratt and Cobie Smulders #DeliveryManEvent
Before we headed out to see the red carpet premiere of Delivery Man we sat down and chatted with Chris Pratt and Cobie Smulders. Not surprising, they were both friendly and chatty and answered our questions about the film – whether it was how being a parent affected their role, how they liked working with… [Read More]
You'll laugh and cry: Delivery Man #DeliveryManEvent
If you're like me, catching a movie Thanksgiving week is a bit of a tradition. Thanks to Disney/Dreamworks, I've had the opportunity to see Delivery Man not once, but TWICE before the film opens nationwide today. ****POSSIBLE SPOILERS**** DreamWorks Pictures'"Delivery Man" stars Vince Vaughn as affable underachiever David Wozniak, whose anonymous donations to a fertility… [Read More]
Vince Vaughn is the father of 533 children #DeliveryManEvent
Don't let Vince Vaughn fool you. He's no delivery truck driver, even if he played one in Delivery Man. See, the actually shut the streets down in Brooklyn. Even then, he still found it intimidating to drive something that big, and especially how to park it. He is however, the father of 533 children. At… [Read More]
This Thursday 8pm ET! #DeliveryManEvent Twitter Chat! Awesome Prizes!
Reasons why you might have 533 children. #DeliveryManEvent
Disney provided me with a trip to Los Angeles to cover the Delivery Man event and film. Most expenses were paid however all thoughts and experiences are my own. Imagine my surprise when I found out Vince Vaughn had 533 children while attending the Hollywood red carpet premiere of Delivery Man at The El Capitan… [Read More]


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The Sherman Lake YMCA Outdoor Center strengthens the spirit, mind, and body while instilling an appreciation of our natural environment.
History of the Sherman Lake YMCA Outdoor Center
1925Sherman Lake site bought by W. K. Kellogg and gifted to Battle Creek Boy Scouts. Property served Boy Scouts for nearly 70 years under name of Camp T. Ben Johnston. Click to view a local Boy Scout pictorial history > > >
Mid-1980sSouthwest area Boy Scouts made the decision to consolidate their camping efforts at Camp Roto-Kiwan in Kalamazoo and Camp T. Ben Johnson subsequently reverted to W. K. Kellogg Foundation stewardship. Desirous of honoring W.K. Kellogg's original intent, the Foundation pursued the idea of whether the camp could be utilized as a youth and family camp/retreat center.
1988Group of dedicated volunteers and staff of the YMCAs of Calhoun and Kalamazoo counties came together in a unique regional collaboration to better support a youth camp/retreat center and meet the larger, unmet regional needs of Battle Creek, Kalamazoo, and the surrounding communities.
1994An independent YMCA, the YMCA Camping and Retreat Services of Battle Creek and Kalamazoo, was formed to take on this important endeavor of developing the "Sherman Lake YMCA Outdoor Center".
Phase I Development March 1994 to June 1995Finished Phase I construction at the Sherman Lake YMCA Outdoor Center. Phase I construction consisted of three pavilions, two cabins, ten acres of playing fields, a multi-use playing court, an administration/visitor center, water front, amphitheater, and the infrastructure for the entire project, including underground utilities, paved paths and roads, and a created wetland sewage disposal system.
Summer 1995Grand Opening! The Sherman Lake YMCA Outdoor Center runs a regional day camp serving 1440 youth in its first summer of operation.
Summers 1996-99The Sherman Lake YMCA Outdoor Centers' regional summer day camp operation was at full capacity, serving over 1800 children each year with waiting lists in every session.
Phase II Development1997-1999Phase II is designed to complete the original plan to serve 15,000 people annually in a new evolutionary camping/retreat concept. We are prepared to move into Phase II development. Phase II features the completion of the Sherman Lake YMCA Outdoor Center and the implementation of the full program activities.
Phase II Program Components
Phase II Facility Components


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We've built a new site over the past few months and are excited to share it! Visitors can now access and search selected works from our online Collections database and we've reorganized and redesigned our site for ease of use and efficiency.
In February 2015, the Muscarelle Museum of Art, in its first collaboration with the Marshall-Wythe School of Law at the College of William & Mary will open Tuscan Countess: Matilda of Canossa and the Origins of the Renaissance.
February 8, 2014 — February 8, 2015
This exhibition is comprised of a selection of European landscapes, portraits and religious images, from the Baroque and Renaissance periods. The paintings come from the permanent collection and loans from Thomas D.
After its extremely successful exhibition "Michelangelo: Sacred and Profane, Masterpiece Drawings From the Casa Buonarroti" last year, the Muscarelle Museum of Art at the College of William & Mary in Williamsburg, Va., is turning its attention to another Renaissance giant.
Muscarelle Museum of Art Announces Leonardo da Vinci Exhibit
WILLIAMSBURG, Va. The Muscarelle Museum of Art at the College of William & Mary announced that the first exhibition devoted to Leonardo da Vinci's fascination with the beautiful and the ugly …
A Touch of the East at the Muscarelle
"Tree to Mountain," an exhibit showcasing over two dozen woodblock prints by Japanese artist Toshi Yoshida opened at the College of William and Mary's Muscarelle Museum of Art …
Tree to Mountain: Student curators install new Muscarelle exhibition
William & Mary students helped curate a new exhibition opening at the Muscarelle Museum of Art Friday, which will showcase more than two dozen …
Toshi Yoshida Exhibit at Muscarelle Museum | October 16-January 11
Time: Tue – Fri: 10 AM – 5 PM|Sat – Sun: Noon – 4 PM | Monday: Closed.
Michelangelo was a notorious miser. He drew on every scrap he found around his studio, only on rare occasions beginning a drawing on a fresh sheet (typically when the sheet was intended for a patron's eyes).
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Lil' Wayne Portrait | By Eric Giddings
Before dismissing this drawing as simply another portrait of rapper Lil' Wayne, take a moment to look at it closely. Very soon, the "secret" behind it will begin to reveal itself. Rather than just simple sketching, the gradients are actually compositions of lines, shapes, and voids, based … READ MORE


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Select () or exclude () categories to narrow your recipe search.
As you select categories, the number of matching recipes will update.
Find exactly what you're looking for with the web's most powerful recipe filtering tool.
Recipezaar and The Food Network have taught me so much about food over the years.


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Al Jazeera America Taps David Shuster as New York Anchor
David Shuster is the latest on-screen personality to join Al Jazeera's roster.
David Shuster is the latest on-screen personality to join Al Jazeera's roster.
What were the top TV stories of 2010? From a journalist's perspective, the story of Jay Leno reclaiming "The Tonight Show" and Conan O'Brien leaving NBC would rank near the… More
David Shuster, who hasn't been allowed to work at MSNBC for six months, will not be returning to the cable news network. Shuster was given an "indefinite" suspension in April… More
TIME magazine issued its annual 100 Most Influential People of 2010, in which they name the people "who most affect our world." Beck, Palin Among Most Influential Perhaps more interesting,… More
As if MSNBC anchor David Shuster wasn't dealing with enough public and professional shame following his previously reported temporary defection to a rival network — Shuster taped a pilot for… More
UPDATE: MSNBC anchor David Shuster has been suspended from the cable network. "David has been suspended indefinitely," an MSNBC spokesperson said Tuesday morning. Keeping job hunting a secret from your… More
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THE Napthine Government is refusing to budge on a funding offer that leaves Hamilton's National Centre for Farmer Health facing certain closure.
Western District Health Centre chief executive officer, Jim Fletcher said he remained baffled by the government's disinterest in the centre and its international award winning programs.
It follows a bake delivered in State Parliament last week by Labor Western Victoria upper house MP, Gayle Tierney, who accused Health Minister, David Davis, of ignoring the centre for more than two years.
"Western Victoria deserves better, and farmers certainly do," Ms Tierney said.
The State Government has pledged $250,000, but will only provide the money if the Federal Government chips in $750,000.
Full story in The Spectator on Tuesday, March 18, 2014.


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I posted this on the Amaryllis forum, but wanted to share my excitement here as well. I have had this Worsleya for nearly 5 years and it is getting ready to bloom for the first time now under grow lights in the basement!! Other common names for this beauty are Empress of Brasil and Blue Amaryllis :o) Dan |
Follow-Up Postings:
One of the best bits of being a gardener - working for and believing for sometimes years - and having it pay off in a glorious way. Hope the Worsleya is splendid and lasts in flower for ages! PS did you get that pollen you were hoping to source? |
- Posted by bluebonsai101 6a PA (My Page) on Sun, Dec 5, 10 at 20:22
I agree, sometimes it is better to have to wait years to be rewarded rather then just having it flower the summer you get it!! I had a guy in Japan I know send me some pollen from his plant that bloomed in Oct so I hope it is viable and I can get seed set. There are 6 flower buds so I am hoping to get some seed for myself to try the sphagnum moss germination on that has been discussed on the Worsleya forum as well as send seed to the person in Japan who sent the pollen :o) Dan |
- Posted by bluebonsai101 (My Page) on Wed, Dec 8, 10 at 8:41
I have been posting updates on my plant to the Amaryllis forum, but just in case anyone here is interested this is the latest after having 4 blooms open over the past 2 days: For me, this is the most spectacular bloom I have seen on all of my odd and interesting plants that I grow :o) Dan |
- Posted by donnabaskets (My Page) on Thu, Dec 9, 10 at 17:53
Thank you for sharing. I have never heard of this bulb, nor have I seen anything like it. The color is gorgeous. |
- Posted by bluebonsai101 (My Page) on Thu, Dec 9, 10 at 22:28
Thanks and glad you liked it. It is truly an amazing plant in person; far more than I could have anticipated from the pics you see on-line as they just do not do it justice, nor do mine :o) Dan |
Thank you. Very impressive! New to me also. Will have to google it. |
- Posted by azngrnthumbs (My Page) on Thu, Dec 16, 10 at 6:23
WOW! Congratulations!! Those are pretty spectacular blooms, aren't they! Hope seed set is successful! R |
- Posted by bluebonsai101 (My Page) on Thu, Dec 16, 10 at 7:33
Glad you liked them! I tried to self pollinate so we will see if it was successful or not. I have read from some other growers that they can be successfully selfed so we shall see. If this is routine then I am surprised that these plants are not a bit more available :o) Dan |
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Enthusiasts have always tried to cool their system as much as possible. But cooling usually came with a cost; it was hard to maintain a quiet system while keeping your system extremely cool.
Air cooling was the way from the moment cpu's starting generating a lot of heat. Enthusiasts kept adding better heat sinks, better fans etc. Now could we have great cooling with low noise, or no noise? Yes we can, with water cooling.
Over the years, companies have tried to meet this goal, to give their customers the best water cooling setup while keeping a low noise level. Ahanix seems to have found the solution in the Ice Berg 1 cooler.
Today we will test out this water cooling kit provided to us by the folks over at http://www.exoticpc.com in my first ever review here at TweakTown. Let's move on to the specifications!


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This magical marriage of sun-baked grains in milk's liquid embrace conjures 9-10 grams of protein*, at your body's service.
*Protein from one serving of featured cereals plus 1/2 cup skim milk
Help satisfy hunger with a bowl of new Protein Cinnamon Brown Sugar Crunch Cereal. It's a good source of protein and fiber.
Learn MoreStart the day with deliciously sweetened cereal with fun snow- and ice crystal-shaped marshmallows.
Show me moreVisit the Kellogg Company site, explore our brands' sites, and more.
Check out Kellogg's other sites >


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Valparaiso homeowner eyes new storage units
By James D. Wolf Jr. Post-Tribune correspondent April 13, 2013 11:00PM
Updated: May 15, 2013 6:16AM
VALPARAISO — A home in the Evans Avenue industrial area could get storage units built behind it and a business along Joliet Road plans to improve its looks.
Both projects came before the Site Review Committee on Tuesday, with Ronald Brown planning to put a four-building mini-warehouse business behind his home at 2908 Evans Ave. and G.E. Marshall, a construction firm, looking to expand and put a prairie-style facade on its office at 1351 Joliet.
Brown's home is between the Paul Wirth building and Indiana 49, just north of the Canadian National tracks and across the street from Opportunity Enterprises.
City Planner Tyler Kent said mini-warehouses are allowed in industrial but not heavy industrial zonings, and because Brown intends to continue living in his family home in front of the units, that would be a dual use for the property. The city doesn't allow for dual uses, Kent said.
The four storage buildings would be 24 feet apart from each other and might have about 80 units, but Brown is still working on the plans.
The G.E. Marshall plans include expanding its Joliet office by 2,000 square feet, adding three new offices and a second-floor conference room. The building will also get a makeover in a prairie motif similar to Frank Lloyd Wright's style and making use of natural colors.


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The Annual Giving goals are 10,000 donors through $3,000,000 and we're at an exciting amount of donors for immediate support of our students at Minnesota State Mankato (see above).
Annual Giving is the essential base of all support at Minnesota State Mankato and positively impacts students on campus now more than ever this year. Gifts of cash, personal check, or credit/debit card (online or by phone) immediately benefit our students and are the easiest and most direct way to give. Pledges made in support of any Minnesota State Mankato area or program have a powerful impact. Annual support from alumni and friends allows our University to offer a quality education to our students while enhancing the value of their degree. Please take a look at our Alumni and Friends Testimonials and see why others support Minnesota State.
Year after year we work to meet our annual goals one donor at a time. Every donor's support is vital for each Minnesota State Mankato student and the University's future success. Each gift is valuable, appreciated and makes a difference!
Contact us by email at: firstname.lastname@example.com


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Tag Archives: Birdman
Birdman Wages $5 Million Bet on Super Bowl XLVI Game
Birdman – Y.U. Mad (feat. Nicki Minaj & Lil' Wayne)
Lil Wayne, Birdman, And Nicki Minaj Get Glad On Set Of 'Y.U. Mad'
No one was actually mad on the set of the video for 'Y.U. Mad' — in fact, Birdman, Lil Wayne and Nicki Minaj were giggling during a behind-the-scenes interview about the song.
"I liked it from the start," Birdman said. "Working with Nicki is special, and it's something she gave me, so we rocked with it."
As for the meaning behind the song? Weezy has his own theory:
"Honestly though, I don't think no one [sic] is actually mad, it's just a figure of speech," Wayne explained to MTV News. "I think Nick just sounded good saying 'mad' at that point in the song," he continued. "I don't think it would've been cooler if she said, 'That's why you glad.' I'll have to ask her next time I see her," Weezy deadpanned.
While it appears that Minaj is right alongside Lil Wayne, she's not actually on set — her "Female Weezy" persona is, clad in sagging skater pants, a white tank, and long blonde dreadlocks. Minaj doesn't speak in the video, but she does chuckle at Lil Wayne's explanation about the track.
At the end of the day, the trio just wants to make listeners smile, Weezy says. "We don't want you guys mad!"
Watch Lil Wayne, Birdman, and Nicki Minaj Behind the Scenes of 'Y.U. Mad'
Birdman FLAPS His Wings At Haters Suggesting He BOUGHT Lil' Wayne's "Tha Carter IV" Sales
We told you previously that Lil' Wayne's Tha Carter IV album scored the second biggest sales debut of the year on the BILLBOARD charts recently, but some folks are accusing Birdman of "buying" most of those albums. Get the deets inside and find out what Birdman said in response….
Lil' Wayne's Tha Carter IV album hit #1 on the charts this week with 964K sold, and while most artists would be celebrating, Weezy and Birdman are on the defense. Especially since the two of the biggest rappers in the world–Jay-Z & Kanye–only sold about half that their first week on their collabo album Watch The Throne.
Birdman stopped by Sway Calloway's Shade 45 "Sway in the Morning" radio show to talk about the disc's success and to defend himself, after he was accused of "buying" up most of those albums and inflating sales. He told Sway,
"People doin' different numbers (referring to others saying the sales were inflated)….But this comes from Billboard. To me, that's a million; 964, we right there, so it's cool. We'll just keep grinding, I guess."
And when asked if Cash Money "bought" Weezy sales, he said,
"Nah, man, that really don't make no sense. Why would we do that? I press and distribute 'em. Ain't no need for me to buy 'em. That's hustling backwards; we ain't in it for that. I ain't ever been a part of that type of scheme to be buyin' records. We don't do that, homey.
We be working too hard to be — that don't go with what we do. We truly what we do. We're real about what we do, we work hard every day at it, and we work for the people. That's what we do music for: for people. And we appreciate the love they give us back. But no such thing as me buying no CDs. I wouldn't even play it like that."
And there you have it. But do you believe him?
Listen to the interview here:
Get More: Music News
Lil Wayne And Birdman at Heat vs. Hornets Game in Miami
Lil Wayne and Birdman was pictured courtside at the Miami Heat vs. New Orleans Hornets game on Monday (Dec 13) in Miami, FL.
The two sat separately with Lil Wayne sitting with Mack Maine and Birdman was sitting with his young son.
Nicki Minaj 26th Birthday Party Pictures From Las Vegas
Nicki Minaj celebrated her 26th Birthday with a huge Las Vegas Bash complete with two cakes and her two baddest bishes, Amber Rose and Cassie. Of Course, the boss man Lil Wayne was in the building as well as Birdman , Mack Maine.Nicki's DJ / Hype Man / Rumored Boyfriend Safari SB, Drizzy Drake was apparently not in the building for his feature wife birthday bash.
Baby Aka Birdman and his daughter Bria and Reginae Carter
Cash Money co-founder and CEO Bryan "Birdman, Baby" Williams, was joined by his daughter Bria(L) and Lil Wayne's daughter Reginae(R), at the 14th annual Turkey Giveaway this week at A.L. Davis/Shakespeare Park in New Orleans. "This is our way of giving back to the community and the city of New Orleans that Cash Money owes its heart and soul to," baby stated. These young ladies have grown so much in the pass year.
Music Video :Rick Ross (Feat. Lil Wayne & Birdman) – Veterans Day
Lil Wayne aka Tunechi hasnt waste anytime dropping a new music video since his recent release from jail. Watch Rick Ross (Feat. Lil Wayne & Birdman) – Veterans Day Music Video below. Download : Rick Ross (Feat. Lil Wayne & Birdman) – Veterans Day CDQ MP3 Continue reading


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Haiti - Epidemic : The Artibonite need at least 1,200 body bags
November 11, 2010
"Action Contre la Faim (ACF), which is now the only organization of emergency in the Haut Artibonite and North West indicated that given the population density, to psychosis growing up in the city, with multiple risk of contamination, size and inaccessibility of some areas of the Artibonite and Northwest, it is urgent that other actors specializing in water, sanitation and hygiene are mobilized in these areas."
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Help us reach our 2014 lifesaving goals by making a tax-deductible gift. We are a top rated nonprofit, consistently ranked in the top 2% for efficiency.


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Who'd have thought, that
after all, something as
simple as rock n roll would
save us all?
~Frank Turner
Registration Form
NoiseMakers' Rock n Roll Camp has been running for six
consecutive summers, and has been voted as one of the best
camps in the state! We are excited to meet and play music
with everyone again this summer.
Whether you're an accomplished musician or a beginner,
NoiseMakers Rock 'n' Roll Camp is the place to be! We have
outdone ourselves every year, and this summer will be no
exception. We have great counselors and teachers, amazing
guest musicians, more instruments than ever, fun games and
interactive methods of learning your favorite instrument, as
well as much, much more.
And don't forget our End of Summer Concert, where you get
up on the big stage and perform for friends, family, and the
community. It will be the hit of the summer, and a great
memory to build a lasting love of music.
Camps are age appropriate, and designed for all skill levels.
Camps will run weekly. Please contact us if you have any
questions. We will gladly begin accepting your applications.
2014 Camp Dates:
June 16 - 20
June 23 - 27
July 7 - 11
July 14 - 18
July 21 - 25
July 28 - Aug. 1 (Intermediate - Advanced Only)
***The End of Summer Concert will be
announced shortly, but will be during the week
of August 4 - 8.
Rock Camp
Camp Cost
Sr. Camp (age 8+) Jr. Camp (age 4-7)
9am - 2pm 9am - 12pm
$200 $125
Also available:
Sr. Sibling Discount
Jr. Sibling Discount
After Care
($10 per hour)


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Thankfully, celebrity scandal ranks lowest among all news preferences. Writing for The Nation, Eric Alterman argues that the lack of interest in this subject is the study's "most shocking" conclusion. The finding is especially surprising given the "major changes in the news 'menu,'" that Robison describes, where "substantial coverage" devoted to stories such as Paris Hilton's incarceration and Anna Nicole Smith's death.
Yet what is truly fascinating is the explanation for this contradiction between interest and coverage: "Even the smallest shifts in ratings can cause news organizations to alter substantially their news focus," Robinson writes, and often toward "a lower common denominator." But these alterations, marked by "saturation" coverage, are often temporary and aimed at capturing the niche rather than the national audience. This harkens back to the earlier, chicken-and-egg discussion of where interest lags behind coverage, and where it exceeds coverage. "That the national news audience does not shift its news diet nearly so quickly as news organizations shift their news menu" is one of the most important take-away messages for journalists in Robinson's study.
Robinson implies that on a national scale changes in coverage tend to mold public interest rather than vice versa. If so, journalists must be especially cognizant of their influence on not only opinions about the news, but also on what is considered newsworthy to begin with. Responsible editors and reporters like to think they do not pander to people's basest interests, but rather guide and educate them. So perhaps the more pressing question is not, how have preferences changed, but rather to what degree and how quickly does content influence those preferences? Does a diet of more junk food create an appetite for more junk? Does a healthy diet create the reverse?
And if an outlet such as CNN chooses to even temporarily woo a niche audience for the sake of ratings - by chasing the Anna Nicole Smith story, for example - what is sacrificed with regard to the national audience? Hopefully, reports such as the Robinson's study will help guide journalists as they try to find answers.


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Harry Potter and the Deathly Hallows Part 2
While I enjoy going on vacation, the parts I dislike the most are the driving there and the driving back. Long journeys in a car are very boring to me. Some people enjoy a long car trip because they like looking at the passing scenery. Not me. I'm one of those "it's not the journey, it's the destination" travelers. If I wanted to spend my entire vacation on the road, I'd own a motor home. Nope, I want the journey to be over just as soon as the trip begins so I can enjoy the destination. But what is true about a car trip isn't true about the decade long journey I've just finished with a group of British students at their boarding school in the English countryside. With the release of "Harry Potter and the Deathly Hallows Part 2," we've come to the end of what was the most enjoyable expedition I've experienced in a theatre.
Picking up where Part 1 left off, Harry, Hermione and Ron (Daniel Radcliffe, Emma Watson and Rupert Grint) continue their mission to find all the Horcruxes containing bits of the soul of the Dark Wizard, Lord Voldemort (Ralph Fiennes), and destroy them. As long as one exists, Voldemort is immortal. Their journey takes them to Gringotts Bank to search for an item in the vault of Bellatrix Lestrange (Helena Bonham Carter) as well as in the Ravenclaw house back to Hogwarts. The group has to sneak in through a secret tunnel, guided by former classmate Neville Longbottom (Matthew Lewis). Through the tunnel, Neville tells Harry and the others about the brutal discipline used at Hogwarts by new headmaster Severus Snape (Alan Rickman) and his assistants. Snape brings in all the students and warns anyone aiding Harry will be severely punished. Harry steps out of the crowd and tells everyone it was Snape that killed Albus Dumbledore (Michael Gambon). Snape and his guards draw their wands to attack, but Professor McGonagall (Maggie Smith) steps between them to defend Harry, knocking out the guards and forcing Snape to disappear. Snape goes to Voldemort, telling him of Harry's arrival. Gathering his evil troops, Voldemort makes an ultimatum: Give him Harry Potter or everyone in the school dies.
The story in "Deathly Hallows Part 2" ties up several loose ends from the previous films. We learn of secrets and true motivations. We discover the meaning of mysterious visions and overheard thoughts. Relationships that have been bubbling under the surface finally burst forth into the light of day. We also discover for which side some characters are really fighting. Some of these revelations come as no surprise while others are true shockers. I have only read the first book of the series and knew what happened in the other books by word of mouth or by looking up their synopses on Wikipedia, so I am not an expert in Potter lore and philosophy by any stretch of the imagination. For those who have only seen the films, one discovery about Dumbledore will be a real surprise.
The film, while very serious in tone for most of its two hours, occasionally drops in the unexpected bit of humor to keep it from becoming completely dour. These laughs are like raindrops on a hot day, providing brief relief from the doom and gloom; but the next threat is never far away.
As much as I enjoyed the movie, I do have two small quibbles. First, the final showdown with Voldemort seemed somewhat anticlimactic. While I don't want to give away any specifics of their battle, the ending felt far too subtle. Again, I haven't read the book, so I don't know how it appears on the page; but, on screen, it didn't deliver the emotional rush I expected. My second complaint isn't with this movie, but Part 1. While I don't begrudge a movie company making as much money from a franchise as possible, splitting the last book into two films seems like an even bigger cynical money grab than it did after I saw the first film. Much of what happens in Part 1 is the trio of heroes on a camping trip. Much of that could have been cut, making the last movie closer to three hours instead of two. If they had been willing to put up with the whining of fans on the Internet, the filmmakers could have probably cut it down to a doable two and a half hours. Perhaps the DVD release of the entire series will have the last two films cut together, making it painfully obvious that Part 1 was full of filler and very little else.
Besides those two things, "Harry Potter and the Deathly Hallows Part2" is a great fantasy/action film and a fitting conclusion to the 10 year cinematic saga for the boy wizard. As the final scenes played out, I'll admit to a little moistening of the eyes and a small lump in the throat. Even though these imaginary characters live in a pretend world, they were very real to me and millions of fans around the world as evidenced by a record-setting domestic opening weekend gross of over $168-million and a worldwide take of $475-million. With numbers like that, perhaps author J.K. Rowling will write about he adventures of the children of Harry Potter.
"Harry Potter and the Deathly Hallows Part 2" is rated PG-13 for some sequences of intense action violence and frightening images. We see piles of dead, bloody goblins in one scene. Voldemort's snake Nagini is shown killing a character, although the worst of the scene is blurred by textured glass. There are numerous battles using blasts of light from magic wands that cause people to fly backwards. An out of control fire consumes one character.
Probably the most remarkable thing about the "Harry Potter" film series is its consistency. While I haven't always loved each film equally, they all have been constructed using the utmost care and highest technical standards. Much of this consistency is probably due to the common source material for all the movies. J.K. Rowling's books, and her involvement in the scripts and production, provided a solid base on which to build this wizarding world. While I missed the wonder, awe and lightheartedness of the first two films as the story became increasingly dark, I realized they reflected the life of the characters as they grew up and faced ever more mature and dangerous problems. Now that the actors have nearly outgrown their roles, the series is ending just in time and with a rousing final act.
"Harry Potter and the Deathly Hallows Part 2" gets five guitars, as does the entire film series.
An American icon (played by a Canadian actor) and a couple of boot-knockin' buddies take to screens this week. Vote for the next movie I see and review.
Captain America: The First Avenger—A scrawny volunteer participates in an experimental program that turns him into the star-spangled superhero Captain America.
Friends with Benefits—Justin Timberlake and Mila Kunis are close friends who learn that getting physical always leads to complications.
Stan's Choice—Stan sees and reviews any film of his choice currently in theatres.
Release dates are subject to change and not all films may be shown in Knoxville, TN.
Questions or comments? Send them to firstname.lastname@example.com. You can also follow Stan on Twitter @moviemanstan.


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Antenatal testing and screening tests in pregnancy
The aim of antenatal care is to safeguard the health and well-being of both mother and baby during pregnancy. It enables obstetricians to identify potential problems in the early stages of pregnancy which, if not addressed or treated, could result in increased risk for mother and baby.
The initial antenatal visit is often the first time a woman has a detailed medical history and physical examination recorded with specific laboratory testing. The visit can provide information about the woman which may alter the management of her pregnancy and provide for her long-term health care. Prior knowledge of a woman's medical history or family background can also assist the obstetrician.
As with any test or procedure, antenatal testing and screening is undertaken following informed consent of the woman after adequate and appropriate counselling with regard to the implications, limitations and consequences of each investigation.
Tests recommended at the first antenatal visit of each pregnancy
- Blood group and anti-body screening, which determine the woman's blood group (A, B, AB or O) and if the blood is positive or negative for the Rhesus (Rh) factor. If the woman's blood is Rh(D) negative, then problems may arise if her baby's blood is Rh(D) positive. Women who are Rh(D) negative are tested again for the presence of positive anti-bodies later in pregnancy
- Full blood examination. This test measures the amount of haemoglobin in the red blood cells. A white cell count will also be conducted. This test will give some information about anaemia and iron deficiency
- Rubella (German measles). The blood is tested for antibodies from a previous rubella infection or vaccination
- Syphilis. If detected, syphilis needs to be treated in the mother for her health and well-being and to protect the baby from infection
- Midstream urine test, which tests for urinary tract infection
- Human Immunodeficiency Virus (HIV). If a woman tests positive for HIV, treatment during pregnancy can reduce the risk of infection being passed to the baby
- Hepatitis B and Hepatitis C screening tests
- Cervical cytology if there has not been a recent Pap smear
Other antenatal tests that may be considered and discussed are:
- Haemoglobinopathy screening (Thalassaemia) in at risk women
- Varicella (or chicken pox). Screening for varicella antibodies where there is no history of previous infection
Tests that are recommended after the antenatal visit
- Obstetric ultrasound at 18 to 20 weeks' gestation for growth and well-being
- Screening for Down syndrome: This depends on timing: a) At 11 to 13+6 weeks gestation, a first trimester ultrasound scan for nuchal translucency and maternal serum screening, known as the combined test. b) At 15 to 17 weeks gestation, a second trimester maternal serum screening blood test can be performed
- Further testing for Rh(D) positive antibodies at 28 weeks in Rh negative women
Other tests that may be offered
- Screening for gestational diabetes, eg testing for glucose tolerance
- Screening for Group B streptococcal disease (GBS). Testing for GBS is usually conducted at 35 to 37 weeks. If GBS is present, antibiotics are prescribed as a preventative treatment to protect the baby from infection during labour
- Full blood examination or iron deficiency assessment in the third trimester
The above is a list of recommended tests for women without specific additional risk factors. Other antenatal tests may be discussed during a woman's antenatal care. The list is not exhaustive and further reading and information is required to gain a more thorough understanding of how they are considered during pregnancy.
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BG Group PLC and Exco Resources Inc., Dallas, have entered into definitive agreements to sell their equal equity holdings in TGGT Holdings LLC to Azure Midstream Holdings LLC.
BG Group and Exco Operating Co. LP, a wholly owned subsidiary of Exco Resources, will offload their combined 100% equity interest in TGGT for an aggregate sales price of $910 million, of which $875 million will be in cash and the remaining portion will be in the form of an 8% equity interest in Azure to be split equally between Exco and BG Group.
Exco expects to receive net cash proceeds of $230 million after TGGT pays off its credit agreement and net of transaction costs and closing adjustments. Cash proceeds will be used to reduce the asset sale tranche under Exco's credit agreement. The deal is expected to close in the fourth quarter.
TGGT is a 50-50 joint venture company that owns and operates natural gas gathering and treating assets in three main systems focused on production from the Haynesville, Bossier, and Cotton Valley shale gas formations across East Texas and North Louisiana.


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LONDON - InterMoor UK Operations, part of Acteon's foundations and moorings business, has operated for more than five years without a lost time incident (LTI). InterMoor UK Operations includes Acteon companies InterMoor Ltd, InterMoor Marine Services Ltd and ChainCo. This is an extremely significant achievement for a business that has conducted more than 2,000 projects during the period from three bases, five storage yards and numerous quayside locations in the UK and internationally. "A five-year LTI-free safety record is a tremendous success when your daily operations routinely involve handling equipment varying in size and weights up to 260 tons in some of harshest work environments worldwide," said Alan Duncan, managing director of InterMoor UK Operations. "We are very proud of this achievement which places InterMoor at the top of the industry." ChainCo, InterMoor UK Operations's inspection arm, has handled more than 27,000 tons of chain for inspection and more than 12,000 tons of new chain in the last year alone. On average, InterMoor UK Operations's mooring rental department moves about 3,000 tons of mooring equipment per month over the quay side. InterMoor UK Operations has clear policies and legal and moral obligations that require it to implement and maintain an effective health, safety and environment management system. All staff members are held accountable for ensuring that health, safety and environmental regulations, policies and procedures are followed. This milestone was achieved with the participation of the entire workforce, from quayside support personnel to senior management, and as a result of InterMoor's robust safety culture. Bruce Strachan, InterMoor UK Operations quality assurance and health, safety and environment manager, said, "We have always had the strongest commitment to internal and external safety training. Five years – that's more than 1.1 million man hours – LTI-free represents a superb team effort and places InterMoor UK at the forefront of worldwide safety performance. Very few businesses of comparable size have conducted operations for this length of time without recorded incidents. Our aim is to continue the trend. Our target is and always will be zero accidents or incidents." InterMoor UK Operations is certified to ISO9001:2008, ISO14001:2004 and OHSAS18001:2007. ChainCo is certified to ISO9001:2008 and DNV Approved Supplier No 413.
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Hi everyone. I bought the VIA 1500 TM with lifetime free map and traffic. In the handbook it lists the parts included in the box and when it comes to the car charger it says car charger with traffic receiver in it.
Well, I go to traffic settings and it telle me that the traffic report is available only when the charger is connected to the TomTom and if it is connected then I need to check on the TomTom web site.
???? maybe a defective unit?
Hi Gigius,
do you have the traffic receiver integrated in your car charger (egg-shaped piece of plastic in your charger's cable)?
If yes did you have a look if you get the traffic report when having your device connected to the traffic receiver in your car? The traffic receiver needs to be powered through your car charger to work so it's necessary to turn your car on if you haven't got a car that has a working 12V socket without having your car's motor running.
If you don't get any traffic information while having your device connected to your car charger / TMC antenna while driving you should have a look at your car charger / traffic receiver. If someone you know has a similar charger try getting traffic information with that charger to determine if your charger is broken or just something on your device is not working as it should.
Yes I have the egg shaped piece of plastic the wire of the charger. The light of the charger is on and the battery is loading so the charger itself is working.
Unfortunately I know no one with TomTom to try what you suggested
Hi Gigius,
usually you can test your device in some electronics shops. Have a look if there's one near you and if they have another traffic receiver for your device that you can use to check if your receiver is still working. If your traffic receiver and your device are working you should find a bar indicating if there are any delays on your route.
Also you might try to reset your device. Sometimes that already helps. Just press and hold the power button until you hear the drum roll. Afterwards restart your device and have a look if that helped. Your settings won't get lost during this procedure.
Another possibility might be a defective TT application installed on your device but I don't know how to uninstall and reinstall the application via MyTT as I only had devices so far connecting via TT Home.
Lupus1 wrote:Hi Gigius,
Another possibility might be a defective TT application installed on your device but I don't know how to uninstall and reinstall the application via MyTT as I only had devices so far connecting via TT Home.
Currently its not possible to reinstall the navigator App via myTomTom.


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As thousands of delegates to the Democratic National Convention celebrated the re-nomination of Barack Obama for a second term as president, Ohio Senate Minority Leader Eric Kearney of North Avondale said the president showed "great courage" in his acceptance speech.
"It took great courage for him to use that line from Abraham Lincoln,'' Kearney said from the floor of the Time Warner Cable Arena in Charlotte.
The Ohio delegation got a warning from Jesse Jackson about the upcoming election and also heard from former governor Ted Strickland. Tonight, President Obama speaks (in a dry venue): Here's the latest from WVXU political reporter Howard Wilkinson in a chat with Mark Heyne:
Tina Bayne of Springfield Township thought earlier this year about running for one of the 1st Congressional delegate spots to the Democratic National Convention, but, as she said, she "chickened out."
"You had to go out and get people to vote for you,'' she said.
Instead she came to Charlotte this week as one of the thousands of volunteers who have been working in Time Warner Cable Arena, helping guide delegates around the building, checking credentials and making sure people could find their way around a crowded and often chaotic convention hall.
Civil rights leader Jesse Jackson - man who has ran for the presidency twice - told Ohio delegates they have to beware of what he calls Republican efforts to keep down the Democratic vote this fall, in Ohio and elsewhere.
"You can win the debate, and lose the election,'' Jackson told Ohio delegates at their final morning breakfast at the Oasis Shriners' Lodge in Charlotte.


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From $45 Billion Bailout To Towing Cars
What's Up With The Editor
By Calvin Hastings
An interesting thing happened this past week. As many of you know we do several parking lot parties for our local hometown businesses. This includes playing music, giving away prizes and free food, normally a hotdog, a bag of chips and soft drink. One of our of food venders is City Lunch on the courtsquare in downtown Lincolnton. I can't count the endless things that the fine folks at City Lunch have done for our community. When there is a need, City Lunch is there to help. Now back to the story.
My son Kevin went to pick up hotdogs last week at City Lunch for one of our parking lot parties. As usual, the street parking spaces were full so he pulled into the neighboring Bank of America parking lot. Immediately someone approached him and informed him that if he parked there his vehicle would be towed away. The parking lot was for Bank of America employees and customers period! After finding another place to park and entering City Lunch he was met by several people rushing out of the restaurant to move their cars before the BIG BAD BANK had them towed away. Some we learned were even Bank of America customers who had done business at the bank and then went to eat at City Lunch. It's true that City Lunch can't make their customers NOT park at Bank of America. It's the customer's choice on where they should park.
The question that I can't understand is that these BIG BANKS are built by us. Customers and local business owners. If local businesses do well then banks do well. If employees of local businesses do well, they must have a bank to trust their money in. According to my son, there were plenty of empty parking spaces in the BIG BANK's parking lot. It was not like it was full of cars that didn't belong there. Why would someone like Bank of America not be more than happy to let local shoppers park in their spacious lot. Local shoppers are spending money with local hometown, home owned businesses. Its one big cycle. The customer is happy, the local business is happy and the bank is happy because they receive more deposits from local customers and businesses.
So in this case, the BIG BANK decision makers decided to tow away cars that were not doing business at their bank. What a public relations move! But they probably will get a BIG BANK BONUS for that decision. Just like the millions in bonuses they received for NOT DOING their jobs. I guess the $45 billion wasn't quite enough. I have a family member that was laid off her job at Bank of America while high executives received millions of dollars in bonus money. If you're doing business with the BIG BANK, you may want to address this issue with one of their representatives. You may even want to think about moving your bank account. I know I am. I think there should be an apology to local shoppers and local businesses. But don't hold your breath, they're still counting their bailout money!


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Benjamin S. Blanchard is Professor of Engineering-Emeritus at Virginia Polytechnic Institute and State University and a consultant in such fields as systems engineering, reliability and maintainability, maintenance and logistics support, and life-cycle costing. Prior to his current role, he served as Assistant Dean of Engineering for Public Service, College of Engineering (until June 1995), and as Chairman of the Systems Engineering Graduate Program (1979-1996). He taught courses in systems engineering, reliability and maintainability, and logistics engineering. Before joining Virginia Tech in 1970, he was employed in industry for 17 years where he served in the capacity of design engineer, field service engineer, staff engineer, and engineering manager (Boeing Airplane Co., Sanders Associates, Bendix Corp., and General Dynamics Corp.). Prior to his industry career, he was an electronics maintenance officer in the U.S. Air Force for several years.
Professor Blanchard's academic background includes a BS degree in Civil Engineering, graduate coursework in Electrical Engineering, and a MBA degree (through an Executive Development Program). He has authored four textbooks (System Engineering Management, Logistics Engineering And Management, Engineering Organization And Management, and Design And Manage To Life-Cycle Cost), and has co-authored four additional texts (Systems Engineering And Analysis, Maintainability: A Key To Effective Serviceability And Maintenance, Life-Cycle Cost And Economic Analysis, and Maintainability Principles And Practices). He has published numerous journal articles and has lectured extensively throughout North America, Europe, Asia, and Australia. Professor Blanchard is a Charter member, Fellow, CPL, newsletter editor, member of the Board of Advisors, and past-president of the International Society of Logistics (SOLE); and several other professional organizations (IIE, IEEE, NDIA, and CLM); and a "Visiting Professor" at the University of Exeter (UK).
In 2000 he was awarded INCOSE's Pioneer Award. This is the citation on his plaque. "An esteemed practitioner, teacher, and advocate of Systems Engineering. His service, as a team member with Dr. Wolt Fabrycky, allowed them to articulate the principles and objectives of Systems Engineering in a manner that conveys the tremendous potential and value added by this discipline."
This area is maintained by A. Terry Bahill (520) 621-6561.


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What is the best language to write a compiler in (not for)?
closed as not constructive by Lasse V. Karlsen Feb 19 '12 at 19:46As it currently stands, this question is not a good fit for our Q&A format. We expect answers to be supported by facts, references, or expertise, but this question will likely solicit debate, arguments, polling, or extended discussion. If you feel that this question can be improved and possibly reopened, visit the help center for guidance.If this question can be reworded to fit the rules in the help center, please edit the question. |
Building compilers is essentially rewriting trees. This is the killer app for the ML family of languages (Standard ML and Objective Caml and, to a lesser extent, Haskell. (Note: I love Haskell, but if all the questioner wants to do is write a compiler, I think ML is easier for beginners because the time and space behavior of the compiler is much more predictable, and it is possible to build the compiler without having to grok the IO monad, type classes, and other advanced ideas.) Professor Zhong Shao of Yale University reported that when he changed Yale's compiler class to use Standard ML (from C I believe), the class was able to complete a full compiler, which normally took a semester, before Thanksgiving, leaving the rest of the term for advanced topics. After Dave Hanson published his superb book with Chris Fraser on engineering lcc, I asked him what he and Chris had learned after spending ten years carefully designing and implementing lcc. His response: I personally have written compilers in both Standard ML and Objective Caml. I have worked extensively on other people's compilers written in C, Haskell, Modula-3, and Standard ML. While today I have over 20 years of experience and am very happy programming in Haskell, for your first compiler I recommend Standard ML. Objective Caml is also a very good choice. The two languages grow from similar roots, and you can read about the differences on Stackoverflow. |
If the language you're designing is sufficiently capable, then building the compiler in its own language is a fantastic choice. There's nothing quite like ensuring your language is completely robust than working with it every day to solve a complex problem. C compilers are typically written in C; C++ compilers are written in C++, the C# compiler is written in C#, and the list goes on from there. |
This question can't be answered definitively because it depends on what you are trying to do. So I'll try to articulate what I think are the 3 most likely use cases: If it's an academic project, then there are many good options. Since compilers are essentially functions mapping source code to some target code, you will probably find that it can be done most easily using a functional language. Haskell, Lisp, ML would all be good choices. Your eventual choice may be driven by what language is prevalent in the particular area of research you are interested in. For example, if you are into monadic parser combinators then Haskell would be a good fit. If it's just for fun/curiousity then you can either:
If your language is designed for production use, then your language choice is going to be much more driven by what platform you are targeting. For example:
Many compilers are written in C or ML type languages. Which one is the best is subjective. |
The one with the best libraries for supporting that sort of task. In this case, probably C/C++, but I would look at the following for doing such things: I would also note that your answer would depend on the environment/platform you are targeting. When targeting the Java platform using bytecode, the tools might take a different tack. When using the CLR/.NET, your answer will differ there as well. I like the answer of using your own language, perhaps read about bootstrapping before doing so. |
I second the ML idea. I like F# (available on Mono or .NET) as an ML variant that gives you lots of good framework support. For a parser, I've been a fan of http://www.antlr.org/. If the language you're writing is relatively general purpose, writing a compiler in it is a good exercise in making sure your compiler is full featured and bug-free. But of course if you're writing a language meant to do something very different, you're barking up the wrong tree. |
It depends on what language you're targeting. Microsoft makes it much easier to write a compiler targeting .NET using .NET itself (C#) as seen here. There are also books specifically for .NET language design. If you are targeting a compiled language like C though, it is usually a popular choice to write the compiler in C itself, and the lower level bits in assembler. This article called "Lets build a compiler" may be of interest to you, it covers compiler theory using the Pascal language although the ideas expressed are easily convertible to any language. |
Look at http://www.dabeaz.com/ply/ |
This is probably not what others will suggest, but you might want to check out the Parrot virtual machine and its Parrot Compiler Toolkit for languages targeting it. There are already implementations of several languages using Parrot as their runtime/compiler, including APL, JavaScript, Python, Scheme, Perl 1, and (the reason Parrot was started in the first place) Perl 6. It's cross-platform, too - several of the developers are on Windows, Linux, the various BSDs, etc. Links: |
I have to preface this by saying that my experience in implementing interpreters / compiler is restricted to Windows, and the following languages: C, C++, Pascal, C#, and Scheme. I know other languages, but haven't ever tried to implement an interpreter or compiler in them. My personal experience was that the best language for implementing compilers is C#. Where best means the easiest language to implement non-trivial tools. Reasons:
If I had the time to invest in properly learning F#, from what I know I would probably vote for it. It is also in the ML family of languages. Some features that are particularly attractive in F#
Many of the C# advantages apply as well to F#. However, I don't believe F# is as available on other platforms as C#. Then again, if you want a cross platform F#, you probably want OCaML which heavily influenced it. |
I would say to use the language of which you are most familiar. If your grammar is small you can probably hand code it in any language, I build a small graphics processing language in Delphi by hand becuase the language was simple and the toolset we were using was built around delphi. If I was builidng a larger language system, lexer/parser, code generator, linker/loader etc. I would probably use C becuase of the library support for those types of activities and the executiong speed means source text cna be processed pretty quickly. However, with enough determination you could do this with C#, java, python or ruby if you understand the concepts of building a compiler/translator. |