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Recipe For Squash Boats
I have a confession to make – I love baked acorn squash! Whenever it starts to get cold, I look forward to going to the grocery and finding some good sized acorn squash to make for dinner. My husband looks forward to coming home and seeing me baking acorn squash – one of his favorite vegetarian recipes!
It wasn't until this past winter that I realized that quite a few people have no clue how to cook acorn squash, or worse, have never had baked acorn squash. So many people here always assumed it was only for decorating. I have been having quite a few people here asking for my recipe for acorn squash, which my husband dubbed long ago – squash boats!
- 2 Cups Granny Smith or Jazz Apples, Diced or Cubed
- 2 Whole Acorn Squash
- 4 Teaspoons Butter, Melted
- ½ Cup Brown Sugar
- ¼ Cup Orange Juice, We Use w/Pulp (your choice)
- 2 Teaspoons Lemon Peel, (optional)
- Preheat the oven to 400 degrees.
- Cut both of your acorn squash in half. (Make sure you have a sharp knife, since they are not easy to cut!) Once you have them cut into four halves, clean them thoroughly, getting all the seeds out.
- Place the acorn squash face down on a pan with a one to two inch lip or ledge around the edge. Fill the pan with one-quarter to one-half inch of water – this seals the squash, preventing them from drying out. Carefully place the pan in the oven, where you will be baking the acorn squash for 20 minutes.
- While baking the acorn squash, begin dicing up the apples into small cubes, and melt the butter in the microwave.
- Thoroughly mix the apples, butter, and remaining ingredients (brown sugar, orange juice, and lemon peel) in a bowl.
- Remove the baked acorn squash from the oven. Do not dump the water. With two forks, very carefully flip over the acorn squash halves where they are facing straight up.
- Fill the acorn squash halves with your apple mixture. Once they are filled, very carefully move the pan back to the oven, cooking the squash in the oven for another 20 minutes. Let cool for five minutes on plates before serving.
I like to think of squash boats as one of those baked acorn squash recipes that is a mix between a healthy dinner and a dessert. When I first started baking my own acorn squash, I planned on this being a side, but it very quickly became a main entree in my house since it is just so filling! What surprises most of my friends who have asked for my recipe for acorn squash is that it is just so easy to make! Best of all, this baked acorn squash recipe looks absolutely beautiful, making it a great dish to serve if you are having unexpected guests!
The recipe for baking acorn squash came from The Winter Vegetarian by Darra Goldstein. While I have made some minor changes, it is still based on one of the author's recipes! If you enjoy vegetarian recipes, I highly recommend you give this book a try. It is by far my favorite vegetarian cookbook!
If you have a change or substitution you think would be good, or have a favorite way to prepare any squash, please share it with all of us in the comments area!
26 Responses to Recipe For Squash Boats
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Very cool site. Creative and neat.
Great site and delicious recipe.
you know, recently i visited Germany, and really wanted to eat squash and they had none…I was surprised
This looks so delicious, I bet it tastes even better.
mmmmm…cannot wait to try it out…thanks
Excellent recipe. Thank you.
Omg, sounds so good! Want to try to make it tonight! Hope it will work with my diet
Lovely! Thank you!
This is awesome. Apples and squash!
Pingback: Recipe For Squash Boats | Budget Earth - Recipes | Scoop.it
Never had this kind of squash. Looks good.
Sue Invegas recently posted..Musical Monday – Bush – Come Down -
These sound delicious! I love apples with squash.
I am so trying this! I have two acorn squash! and granny smith apples!! Oh yeah!
These look amazing. I love acorn squash.
I have never had squash actually… so thanks for the idea.
I have not been fond of squash however this recipe may have me changing my mind!
that looks so easy! I love it. My husband would love this recipe. he absolutely LOVES squash with cinnamon and brown sugar, so this is definitely up his alley.
Amber Edwards recently posted..Nutrisystem Week 13 report, Back on track #NSNation #Spon -
These would look really nice on our Thanksgiving table!
Sarah Welte recently posted..Put It On Paper Giveaway -
Cool. Thanks for this. Will try it today!
This is what I can do with my acorn squash!


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SOFA Statistics 1.4.3
Add it to your Download Basket!
Add it to your Watch List!
What's new in SOFA Statistics 1.4.3:
- Can import tab-delimited data.
- More options for attractive charts and reports. Three new themes available – sky, prestige (screen), and prestige (print).
- Better support for automation (i.e. headless, running without GUI) esp in international context.
- Exporting to spreadsheet now relies on more robust code library (xlwt)
an update
- AGPL (Affero General Public License)
- Grant Paton-Simpson
- www.sofastatistics.com
- ROOT \ System \ Diagnostics
Outputs beautiful and attractive formats
The program is database friendly, spreadsheet friendly, outputs beautiful and attractive formats that can be shared easily, and features automated reporting. Being written in Python, it can be easily used with any GNU/Linux, Microsoft Windows or Mac OS X operating system.
SOFA Statistics lets users create charts, produce attractive report tables, as well as to perform a range of basic statistical tests. SOFA Statistics is the perfect tool for researchers, students, data analysts, and anyone who wants to understand their data.
An application like no other, with a unique interface
The graphical user interface (GUI) of SOFA Statistics is unique, like nothing you've ever seen before. It allows the user to quickly get started with the program by offering step-by-step examples with screenshots.
You will be able to enter data into a fresh data table or select an existing table to edit or add data to. For tables in the SOFA database, you will be able to rename data tables, add, delete or rename fields, change the datatype of fields, as well as to recode values from one field into another.
From the "Import Data" button, you will be able to import data, such as a spreadsheet (Google Docs, Excel, Open Document) or CSV file. In order to connect to a database, you must click on the "Select Project" button and configure the connection settings.
The Report Tables functionality allows you to make report tables, such as Gender vs Age. It is possible to create simple Crosstabs, Frequency Tables, Row Stats Tables, as well as simple lists of data. In addition, you can create attractive charts with dynamic visual effects.
SOFA Statistics was reviewed by Marius Nestor, last updated on December 12th, 2014

subset: commoncrawl


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Member Login
Posting an opportunity to the SAH website is free and open to members and non-members. All posted opportunities appear on this page, the SAH homepage, and in our Weekly Opportunities Roundup email. Opportunities include awards, conferences, lectures/symposia, calls for papers/sessions, fellowships, and exhibitions. Click here to submit an opportunity. To post a job, please visit the SAH Career Center.
The Iconic Houses Network and La Pedrera proudly announce the 3rd International Iconic Houses Conference taking place 25 November 2014 at La Pedrera in Barcelona Spain, with pre-conference house tours from November 22nd – 24th. The Iconic Houses Conference 2014 focuses on architecturally significant 20th century house museums around the Mediterranean.
The Iconic Houses Conference is an opportunity for a high level debate to take place about the cultural, technical and bureaucratic requirements of maintaining modernist heritage in the 21st century. The aim is to share good practices, solutions for the specific difficulties that all who are involved in running a 20th century house museum encounter.
Come and join us! Please registrate here.


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Monthly Archive for July, 2010
Is it possible to NOT talk about this heat?
According to weather.com, it's 89º right now but feels like 94º! It'll be at least 100º by the afternoon, These triple-digit days make me think of this: Are you getting much knitting done? Even with the a/c running here, I've been reading more about knitting than actually doing any. I have been experimenting with a […]
[Read More]
This has nothing to do with yarn
I have been humbled over the past few weeks. First by the kindness of Ellen, Aaron and Suzanne who stepped in when I couldn't. And second by illness, surgery and two close calls. Over the past few weeks, I've been in the hospital three times and slated for one more journey. Apparently I am not, as I […]
[Read More]
Red, White and You!
Yes, I know this is short notice, but I thought I'd post a few quickie Fourth of July patterns for you. You can whip them up for this weekend, or get a very huge jumpstart for next year! For you crochet enthusiasts, here's a cute coaster and hotpad combo: Instructions are right here. Over at […]
[Read More]
Show More


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Sandi's Cook Book
(11 Recipes) Created by SHORWATH
Recipes in this Collection
lightened up deliciousness!! Submitted by EUNIFLICK Carbs: 11.2g | Fat: 0.3g | Fiber: 0.8g | Protein: 12g | Calories: 91.1
This is a spicy pumpkin pie cooked in custard dishes. Submitted by C.MCCURDY Carbs: 15.1g | Fat: 1.8g | Fiber: 2.6g | Protein: 6.7g | Calories: 89.6
Very Good 4.6/5
(7 ratings)
This makes enough for 2-9" pies plus I had enough dough left over for about 1 piece of pie. So I figured 8 servings for each pie plus 1 for the scrap of dough left over. Submitted by LRUSSELLFAMILY Carbs: 7.8g | Fat: 5.5g | Fiber: 0.7g | Protein: 1.2g | Calories: 83.2
A juicy homestyle meatloaf made with lean ground turkey Submitted by TRBOISE Carbs: 9.3g | Fat: 11.6g | Fiber: 2.2g | Protein: 27.7g | Calories: 256
Incredible! 5.0/5
(2 ratings)
Submitted by SMURNAN Carbs: 59.2g | Fat: 19.9g | Fiber: 4g | Protein: 32.7g | Calories: 563.9
Very Good 4.2/5
(137 ratings)
A warm, sweet baked apple is the perfect ending to any meal. Carbs: 49.2g | Fat: 4.3g | Fiber: 3.9g | Protein: 0.3g | Calories: 223.5
Very Good 4.0/5
(2 ratings)
Set it and forget it! This is delicious and it's easy to tailor to your liking. Choose mild taco seasoning and salsa and omit the jalapenos if you don't like spicy food (or substitute green bell pepper for the jalapeno). Choose medium/hot taco seasoning and salsa if you like spicy food. Even sprinkle some dried chili flakes into the slow cooker if you want added heat. Submitted by COURT623 Carbs: 9.3g | Fat: 4.5g | Fiber: 2.3g | Protein: 21.9g | Calories: 168.2
This bread is tasty and low in fat, and it is simple enough for even novice bakers. Submitted by PUNKIN7743 Carbs: 19.4g | Fat: 0.8g | Fiber: 2.5g | Protein: 3g | Calories: 90.9
For the cabbage lover this recipe really gets it! Submitted by GRANNYBEELA Carbs: 21.8g | Fat: 26.3g | Fiber: 5.8g | Protein: 37.7g | Calories: 468.1
Very fiber-full recipe!! Submitted by TONIBALOGNA_11 Carbs: 12.2g | Fat: 5.2g | Fiber: 3.3g | Protein: 8.5g | Calories: 127.9
Spicey, yummy, and super easy to make! Submitted by ROSEYJOSIE Carbs: 26.7g | Fat: 4.7g | Fiber: 4.4g | Protein: 18g | Calories: 222.6


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Today's Program
The Last Village
Do you live in St. Petersburg, Russia?
There are 6 spaces in a Spotlight English club meeting near metro station Chkalovskaya. This club will meet on Thursdays at 7 pm. If you live in St. Petersburg, and if you want to join the club, then send your information to email@example.com.
First Name:
Last Name:
Email Address:


text:
First let me say that I am sorry for no good pictures but, my camera is broken, so my son took 2 pictures with his iPhone.
Anyway, this horn will fit where the stock horn is located but, you have to make some minor modifications.
I used the following horn:
Stebel Nautilus Compact Dual-Tone 12-Volt Motorcycle Air Horn
Plug-n-Play Wiring Harness for Stebel Nautilus Compact Air Horns
http://www.amazon.com/Plug-n-Play-Wiring-Harness-Nautilus-Compact/dp/B0028ZKMM6/ref=sr_1_2?ie=UTF8&s=automotive&qid=1308531374&sr= 8-2
The Stebel horn is very tight fit. I don't think you could get a bigger horn into this spot. The wiring kit was perfect length.
I had to use the factory radiator bolt hole to mount the horn. So now that one bolt holds the horn and radiator mount.
The horn sounds a lot better and louder than stock. I mounted the relay by the battery.
If anyone has any questions, please let me know.


text:
BOISE, Idaho -- An Idaho Republican Party leader charged in 4th District Court with assault with a deadly weapon doesn't have permit to carry a concealed weapon.
Challis McAffee, an Idaho Republican Party Central Committee member and District 16 chairman, was arrested Tuesday.
Robert Lutes told police in Meridian, Idaho, that McAffee retrieved a .357 Magnum revolver from the passenger side of his car where it had been concealed beneath a cloth.
McAffee, who at the time of the altercation was working for Wells Fargo & Co. documenting homes where mortgages are delinquent, pointed the gun at Lutes, according to Lutes' account.
McAffee doesn't have a license to carry a concealed weapon, Ada County Sheriff's spokeswoman Andrea Dearden said Friday.
McAffee didn't immediately return a phone call.
He was released from jail Thursday after posting a portion of his $50,000 bond.


text:
Inuvo, Inc. (NYSE MKT: INUV) (the "Company" or "Inuvo"), an Internet marketing and technology company that delivers targeted advertisements into websites and applications reaching desktop and mobile devices, today announced the launch of a new company owned web property.
www.finance.alot.com is a content rich, desktop and mobile optimized web property that complements existing ALOT desktop applications and expands a growing suite of owned and operated web properties. The site features information about insurance, investing, and personal finance. The site can also be used by consumers as a searchable directory for finding local financial advisors.
The launch is the third in a series of new sites the company is debuting that center around the ALOT brand. This new family of sites is being developed within industry verticals where there is high consumer demand for content and within which advertisers have expressed the desire to reach those consumers.
The personal financial challenges of the last decade has motivated consumers to take a more active role in the management of their money – from thinking sooner about how to pay for their children's college education to understanding how a Roth IRA can help them save for retirement. With finance.alot.com, the Company is able to provide yet another resource to existing ALOT users and attract new users to the growing ALOT family of sites and applications.
Trey Barrett, Inuvo COO commented, "We are extremely pleased to launch another content rich website within 3 weeks of the announcement of the launch of health.alot.com. We have now developed a technology foundation that allows for the rapid deployment of these sites and as a result we believe we will be in a position to make more announcements soon." About Inuvo, Inc. Inuvo®, Inc. (NYSE MKT: INUV) is an Internet marketing and technology company that delivers targeted advertisements into websites and applications reaching desktop and mobile devices. To learn more about Inuvo, please visit www.inuvo.com. Forward-looking Statements This press release contains certain forward-looking statements that are based upon current expectations and involve certain risks and uncertainties within the meaning of the U.S. Private Securities Litigation Reform Act of 1995. Words or expressions such as "anticipate," "plan," "will," "intend," "believe" or "expect'" or variations of such words and similar expressions are intended to identify such forward-looking statements. These forward-looking statements are not guarantees of future performance and are subject to risks, uncertainties, and other factors, some of which are beyond our control and difficult to predict and could cause actual results to differ materially from those expressed or forecasted in the forward-looking statements, including, without limitation, statements made with respect to expectations with respect to our lack of profitable operating history, changes in our business, potential need for additional capital, fluctuations in demand; changes to economic growth in the U.S. economy; and government policies and regulations, including, but not limited to those affecting the Internet, all as set forth in our Annual Report on Form 10-K for the year ended December 31, 2012 and most recent Form 10-Q. All forward-looking statements involve significant risks and uncertainties that could cause actual results to differ materially from those in the forward-looking statements, many of which are generally outside the control of Inuvo and are difficult to predict. Inuvo undertakes no obligation to publicly update any forward-looking statements, whether as a result of new information, future events or otherwise.Check Out Our Best Services for Investors
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Rooms, spa and location (in relation to pistes) are excellent, food and staff are very ok, but the behaviour and attitude of the owners utterly spoils the experience - from the 'you are forbidden to ...' signs, to the angry defense when you politely question being charged for one glass of tab water (in a week!), from telling off our... More
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- TripAdvisor is proud to partner with Booking.com, Priceline and Odigeo so you can book your Eggerhof reservations with confidence. We help millions of travelers each month to find the perfect hotel for both vacation and business trips, always with the best discounts and special offers.


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Hi all, after a 2 year sabaticle from being a tacoma owner I'm back and ready to mod my new truck again. My previous setup was the OME full 3" lift with 2" AAl and 285s and LR UCA's on a 2009 DC, can see in my pics...
Anyways I had a few issues with it, 285s rubbed badly, after major trimming, alignment wasn't close to perfect, rear sagged after jumping, cause it to be nose high.
So even after all that I still want to mod my new 2011, but I am going to be a little smarter about it... nothing as drastic
I have decided to put this kit together:
OME 884 coils w/ (1/4") spacer drivers side
1.5" AAL in rear
5100s all four corners (0" in front)
265/75/16 duratracs "C" load
stock TRD offroad rims
stock UCA's
Anybody running this exact setup??
Pics would be greatly appreciated, I have done a ton of searches on here and google images and have found a couple with the exact setup.
Feedback from experience would also be appreciated...
such as were you able to get within Toyota specs for front end alignment


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Atriplex confertifolia
Deciduous, Shrubs
ATRIPLEXUnusually tolerant of direct seashore conditions and highly alkaline desert soils, saltbushes are grown for their gray or silvery foliage. Flowers and seeds attract birds. Need good drainage. Often become straggly with age; to keep them compact, cut back previous year's growth by one-third each year before the first flush of spring growth. Plants are fire resistant.
Atriplex confertifoliaNative to high plains and mesas from eastern Oregon and California to North Dakota, and south to northern Arizona, western Texas, and Mexico. A mounded, woody, spiny subshrub, 1–3 ft. tall and wide, with rounded, whitish leaves and pinkish or yellowish flower spikes in early summer.
Holodiscus dumosus
Native to the eastern slopes of the Cascades of Oregon and to shady canyons in the Rockies from Wyomin...
Penstemon Mexicali hybrids
Bushy growth to 1 1/2 ft. high and wide, with profuse, narrow, shiny green leaves. Blossoms of '...
Quercus gambellii
This deciduous tree or shrub is native to Nevada, Arizona, and east to Colorado and New Mexico. Slow g...


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04 Sep 2011 | #1 |
Changing Default Installation Folder To Separate Drive
Hey all. I spent some time looking for a tutorial that I found a while back but it has apparently vanished. Luckily I had doe it enough and actually remembered what needed to be done so I decided to share with you all.
Is this tutorial for you? Let's see if your scenario matches up.... If you have a small but fast (or maybe not so fast) drive that you would like to ONLY run Windows off of and a larger separate HDD that you want to use as the install drive for all programs. In my case I have a 50GB SSD and a RAID0 array of 2TB. With space being limited on the SSD the best option for me is to install everything to the RAID array and leave the OS on the SSD. Mind you, you don't have to be running a RAID array to do this. That's just how my system is set up. You'll probably be better off just using a larger single HDD for stability reasons. But to each their own... So the first big thing to note is that this is best done on a fresh installation. While it can be done on an already set up system you may run into some issues. DO THIS AT YOUR OWN RISK!!!! And if you are doing a fresh install you should give this tutorial a look: User Profiles - Create and Move During Windows 7 Installation So the first step is to open REGEDIT. Simply click the Start Menu, type REGEDIT in the search bar and hit ENTER. Next look for the "HKEY_LOCAL_MACHINE" Once opened go to "SOFTWARE". There are two folder in this directory we will be editing. Note that the second folder "WOW64" is only for 64-bit users. If you are running 32-bit then the "WINDOWS" folder is all you will need to make changes to. Now from the "WINDOWS" folder you want to select "CURRENTVERSION". Simply click the folder itself not the arrow next to it. This is what you should see in the main window to the right of the directories. Now my registry settings have already been changed. Note that my secondary drive is "D:\". Originaly everything here was set to "C:\". Once this is finished the 32-bit users are finished and can restart their systems. 64-bit users have one more step. Now you want to go to your "WOW64" folder. While I just realized I forgot to cut a snippet for this step it's fairly simple. Once in the "WOW64" folder you once again want to click the "CURRENTUSER" folder and observe the main window to the right. Just like in the "WINDOWS" registry you will make the same changes. Once you have implemented your drive your registry should look like this. Now restart your system. Though there is a chance you are completely finished I highly suggest running a command prompt session and typing "sfc /scannow". This will allow your system to scan for any conflicts in the internal settings and fix them. |
My System Specs |
04 Sep 2011 | #2 |
I apologize for the randomness of the tutorial. Just got back form a wedding and am extremely tired. Just wanted to get this up before I forgot. If you have any suggestions feel free to post. Good luck all!!
My System Specs |
26 Dec 2013 | #3 |
Please Help
I tried following your tutorial and now I can seem to access almost any program, including regedit and system recovery, which were my only idea's on how to fix this. Any help would be greatly appreciated, as my computer is almost useless at the moment and I'm not sure how to fix it
My System Specs |
26 Dec 2013 | #4 |
Windows 7 Professional x64 Zorin OS 9 Core x64 Ubuntu 14.04 x64 Xubuntu 13.1 x64
A much simpler way is to simply change the drive letter in the install path, after that windows will install to that drive/partition by default.
@Ineedhelpwith, If you have restore points saved, you can insert a windows 7 install dvd and use that to restore your pc to an earlier time, ( if you don`t have a dvd, you can download the iso and burn to dvd on a working pc with a dvd burner. All the steps will be in Greg`s tutorial. Clean Reinstall - Factory OEM Windows 7 System Recovery Options |
My System Specs |
19 Jan 2014 | #5 |
I fix that. Do what i did
I tried following your tutorial and now I can seem to access almost any program, including regedit and system recovery, which were my only idea's on how to fix this. Any help would be greatly appreciated, as my computer is almost useless at the moment and I'm not sure how to fix it
I fixed this exact problem after a day of stress, you will not lose anything nor need to buy/download anything. 1. Go to settings in the bottom when you swipe up. 2. Go to change PC settings 3. Go to update and recovery, then go to the next recovery tab.(General tab at bottom for plain Win8) 4. Go to Advanced Start up and click restart. 5. Based on what i remember there should be a trouble shoot tab. 6. After clicking on the trouble shoot tab, click advanced options. 7. After that, click startup settings.(Change Windows startup behavior) 8. Then click Restart. 9. Then hit Number 4, Enable safe mode. 10. There you go, you now will be able to open Registry and all other programs. Have fun! |
My System Specs |
19 Jan 2014 | #6 |
It defeats the purpose of having an SSD to not have Programs benefit by its speed too.
I would not move Programs off, or at least not the most used programs. I also would buy an SSD large enough to have the System-Managed page file and modern perfected Hibernation feature's Hiberfil onboard. It's data which can afford to be on the HDD, with User folders copied there and then linked via Library - Include a Folder - Windows 7 Forums with each User folder from the HD then set as Library - Set Save Folder - Windows 7 Help Forums |
My System Specs |
05 Nov 2014 | #7 |
Help me
I did it on 64 bit but didn't do the last step now i can't open any program. |
My System Specs |
05 Nov 2014 | #8 |
You did what exactly? Please explain your problem as completely as you can in full sentences.
My System Specs |
04 Dec 2014 | #9 |
i need help
i did the same hing but not the last step because currentuser isnt an option and no cant access anything
My System Specs |
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Secretions Magnifique smells really really really disgusting. Funny how some of the fragrances mentioned are considered fresh or aromatic fragrances. Makes me wonder if these same people have such bad hygiene that when they smell something fresh, it disturbs the funk that's coming out of their mouths.
2-Zirh Ikon
3-Black Soul -Ted Lapidus
Top 10 :
1-Strictly Private Baldessarini
2-Pure Havane
3-Midnight in Paris
4-Amber Sultan -- Chergui
5-Dunhill Desire -- Aigner Black
6-Seduction in Black -- La nuit de L'homme
7-Angel Schlesser oriental edition II -- J.del Puzo Arabian Nights
8-Versace PH -- Versace The Dreamer
9-Mont Blanc Individuele -- Mont Blanc Legend
10-Dirty English -- CK Shock -- CH men
Anyone that says poison, a men cool water have clearly never smelled grey flannel
Serge Lutens Serge Noir
Want to trade - Tauer LddM for Windsor, Amber Absolute, Gucci Envy....
Millesime Imperial, Green Irish Tweed
Cuba? It was like in a cigar bottle forgot which one it was but pretty bad! Also, English Leather(Avon), those dreaded soap on a ropes? LOL. Tim McGraw probably up there too, lol.
issey miyake sport smells like dead flowers that have been rotting for 3 weeks
the smell is only an inch worse than the bottle..
Oscar Pour Lui
Muscs Koublai Khan
Little Italy
and dozens of other.
oh there's several I really really really really dislike....Loewe 7 was disgusting reminded me of the smell of the dentist' medicine they put to clean your hole out before they insert the filling.
Musc Ravageur, M7 and the Dreamer totally gave me bad vibes (the first two medicinal smell that makes me sick, and the Dreamer just had an icky smell that I don't like, well despise really, it's the only tobacco fragrance that I can think of that I dislike)...
Coco Figue takes the cake though....might as well be put in a suntan lotion bottle, as that ain't even a fragrance in my opinion. Yuck.
My sales thread
CK Be
I'm not too sure whether this is just plain awful or the tester I smelled was mixed with something else.
Musc Koublai Kahn.
C.F. & Boomer's Place >checkitoutone.com *Boomer's Place* >> Gucci I, II & Envy < >S.O.T.W. >>>"Encre Noire" Crystal Flacon Sales Page>click here >>>>> *Old School / Classics / Hard-To-Find / RARE>> *Bottles/Partial Bottles*
* Aramis - I had to pull the bottle away after smelling it.
* Encre Noir - Vetiver is too strong
Honorable Mention: Drakkar Noir - midnotes to drydown is terrible on my skin.
duke, you made me smile.
there are many things mentioned that i like.
and colognes that i really don't like? many that are currently available, perhaps even the majority. never felt any urge to keep track of those ugly bastards.
Hi all,
While I admit it's been a long long time since I "sampled" Serge Lutens MKK, I LOVED it and I want to buy a bottle. I am somewhat known here at BN for my love of (so called) STINKY fragrances. Kouros, DZING! Diptyque L'Autre, SMN "Acqua di Cuba", SMN "Nostaliga", Bulgari Black, Caron Yatagan, McQueen Kingdom, MPG "Eau des Iles", MPG "Route de Vetiver", CREED Tabarome Millesime, YSL Body Kouros, Piguet Bandit, Turssardi Uomo, Etro Messe de Miniuit, Lorenzo Villoresi "Piper Nigrum" and (I give my left ### for a bottle of) Gobin Daude "Biche dans L'Absinthe". I would say the WORST fragrance I ever tried was purchased at a "Yard Sale". It was called "Man of Aran" (Irish Cologne). God awful, cheap smelling.
Serge Lutens - Gris Clair. I can't stand it, I used to think it was the Lavender, but have since discovered many Lavenders I really enjoy. But Gris Clair has this weirdly acrid burnt plastic undertone which simply would not wash off my skin and made me feel ill.
Oh yeah that and Acqua di Gio, which smells vaguely like bile.
Serge Lutens La Myrrhe
Serge Lutens Iris Silver Mist
Frederic Malle Dan Tes Bras smells like diarrhea...
I also got some sort of impression with SMW. I dont say it is the worst scent but I literally lost all my excitement after sniffing it. I was aware of Kouros from Basenotes then I thought It wasnt too bad.
I have a couple in the WTF department:
Eau Sauvage Extreme (WTF have you done to this classic?) Or Joop! (Dear God, why? To go out with a woman that wears Pink sugar??)
But the absolute pits is undoubtedly:
Insensé Ultramarine by Givenchy
Oh the horror! The horror . . .
My Wardrobe
Reviews: http://www.basenotes.net/reviews/30
Absinthe makes the heart grow fonder.
My Antaeus can beat up your Armani.
I would rather drink Secretions Magnifiques than wear 50 Cent Power.
I think Beyonce Heat is the worst ever, though.
My Top Ten:
1: Guerlain - Habit Rouge
2: Guerlain - Jicky
3: Guerlain - Mouchoir de Monsieur
4: Guerlain - Shalimar
5: Knize - Knize Ten
6: Caron - Yatagan
7: Caron - Pour Un Homme
8: Jean Desprez - Bal a Versailles
9: Yves Saint Laurent - M7
10: Salvador Dali - Dali Pour Homme
My Top Ten:
1: Guerlain - Habit Rouge
2: Guerlain - Jicky
3: Guerlain - Mouchoir de Monsieur
4: Guerlain - Shalimar
5: Knize - Knize Ten
6: Caron - Yatagan
7: Caron - Pour Un Homme
8: Jean Desprez - Bal a Versailles
9: Yves Saint Laurent - M7
10: Salvador Dali - Dali Pour Homme
Al Oudh by L'Artisan
St. Dupont Noir....5x5 room fat sweaty armpits,smoking cigarettes for days no windows.
98% of Aoud that I have tried.
Last edited by LoPsOrange; 15th June 2012 at 05:54 AM.
Tough call for the single worst, I'd say L'eau d'Issey PH.
Amouage Gold Man, Fahrenheit and FCUK Him are both pretty strong contenders for the minor placings.
Oh, and Bulgari Aqua smells so bad on my skin, that if it didn't smell ok on others, it would definitely receive my vote.
Kouros and Le Male. Yuck!
Opium PH. Will make me want to throw up in an instant.
Kouros. Over freaking rated.
Hugo. Actually hurts my nose.
Ck One. Ugh.
Last edited by synthetic; 15th June 2012 at 09:15 AM.
Polo(green) - dirty ashtray just isn't my thing
A*men - since the very first time i caught a whiff.
I don't have a signature fragrance. My signature changes every day, why shouldn't my fragrance?
Absolue pour le Soir by Maison Francis Kurkdjian
Stinky sweaty farm horse...nearly made my GF puke nearly.
Creed Aventus
Creed Green Irish Tweed
Creed Millisime Imperial
Amouage Epic Man
Amouage Jubilation XXV
Amouage Memoir Man
Nassomatto Black Afghano
Guerlain Le Instant Extreme
Issey miyake L'eau D'Issey Noir Absolu
Tom Ford Tabacco Vanille
Angle Men Pure Malt
Kokorico by JPG!!! There are no words for how awful it smells.
Probably going to offend a lot of people but Chergui is the worst I've ever smelled. To my nose it was just bad. Not going to bash it though as I'm certain it's just a matter of personal taste as it has many fans.
Dior Homme/Intense and Paco 1 Million are easily the worst i've ever smelled. I just can't imagine those two are even supposed to be worn on human skin. They would be more suited to a cheap floor cleaner.
Diesel Green Masculine
Lolita Lempicka - absolutely vile and revolting smell. The stench it gave resembles the shambles in an abattoir. I got this as a gift and was surprised to find that it was marketed as a masculine. Used is as a toilet fragrance within 30 seconds.
le labo oud 27 still for me
Wow! Very surprised at some of the fragrances here...
A*Men? Channel Allure Sport? Silver Mountain Water?
Guerlain Vetiver. Smelled like old clothes from a garage sale/thrift store to me.
If I was to pick the worst or one that I was really put off by, it has to be one from Tom Ford Musk range (Private Collection). Not sure of the exact name but it was borderline rancid!
Straight to Heaven by Killian is downright awful, I had to wipe it off. First time I ever found a scent unbearable. Synthetic rum note overpowers anything that may be decent in this juice.
Bond 9 New Haarlem is one im starting to really hate. Never really liked it to begin with, just smells like i have spilled maple syrup on my shirt and went out in the sun for a while to let it cook. Definitely regret buying it
So far it's Dior Eau Sauvage. It's nice for about an hour, then it just smells like poop. What the hell is in it that smells like shit?? SMH terrible...
Muscs Koublai Khan...absolutely made me gag at first whiff.
A tie between Black Afgano and A Taste of Heaven.
Last edited by Tappio; 16th June 2012 at 05:40 AM.
Muscs Koublai Khan.
I havent come across too many
I wore Amazingreen for the first time today and was kinda attracting bats. I live in an ultra-urban area of a huge city and have never before had a chance to encounter bats. First there was one, but then they were literally swarming. I am so traimatized I think I'd better off myself. I will never recover from this ghastly experience.
Amazingreen smells positively ghastly and I will dispose of my sample as if it were toxic green waste.
Last edited by mihailo; 23rd August 2012 at 03:14 AM.
There aren't any that I hate. However, I am not a huge fan of cool water. Definitely doesn't live up to its hype. Maybe I have a bias; I grew up with a friend who constantly wore it. I supposed my nose is just tired of it.
Eternity smells ok, but is one the few that gave me a headache.
New York Oud by Bond no. 9 was the nastiest fragrance I ever smelled.
By Kilian A Taste of Heaven - Bitter absinthe lavender...more like a taste of hell
Kouros - urinal cake.
I agree with Gris Claire. Smells like a damp cotton shirt that has been burnt by someone leaving a clothes iron on it too long. Also, vanilla fields, white diamonds, sunflowers, and countless others
Is the juice worth the squeeze?
Dolce & Gabbana Pour Homme - Headache inducing.
Last edited by socalwoman; 23rd August 2012 at 11:34 AM. Reason: marketplace rules thing
Guerlain Jicky. All I got was dead, wet animal and rubber tyres.
Dior homme intense. That sickly, synthetic, cloying, ugly, cheap mess made me want to vomit. It's an extremely offensive stink for those poor souls around you. That chemical trash should never be sprayed on human skin.
Caron Un Pour Homme is nasty.


text:
Hebrew Names Version (HNV) | New International Version (NIV) |
2 Thus says the LORD to me: Make you bonds and bars, and put them on your neck; | 2 This is what the LORD said to me: "Make a yoke out of straps and crossbars and put it on your neck. |
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:
So, you want to be a yoga instructor. Now what? |
Launch Awareness Yoga Centre - Yoga Workshop |
Yoga Workshop: | So, you want to be a yoga instructor. Now what? |
Kennesaw GA USA | ||
Event is Over | ||
Hatha Yoga | ||
Launch Awareness Yoga Centre | ||
We want to share with you our requirements of our 200-hour yoga teacher training program. We will discuss the program and how it differs from other training programs. We will also discuss Yoga Alliance requirements, the schedule of our program and practice a little, too. This workshop is for anyone considering becoming a yoga instructor. The hours and cost of this workshop will go towards your teacher training certification and cost. The investment of this 2-hour workshop is $50. Workshop will be held from 1-3 PM. | ||
$50 | ||
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text:
Staff recommends bringing operation in-house, discussion expected.
UPDATED Tuesday 10/28 1:44 p.m.
An item on Tuesday's City Council agenda might change the
way this community gets its news – and might eliminate a developing coalition
of news producers entirely.
Channel 20, the public access channel where local news and
city council meetings are broadcast, will no longer be supported by Time Warner
Cable and will shift management responsibility to someone picked by the City of
Santa Clarita.
To that end, the city sent out requests for proposals to
operate the station, receiving two; one from Santa Clarita Valley Television
(SCVTV) and one from Santa Clarita Public Television Corporation (SCPTC). In
September, SCPTC withdrew its proposal.
The agenda item recommends that the City Council, which
controls the contract, turn down the proposal from SCVTV, which would blend
news resources of SCVTV, KHTS and The Signal to provide coverage of local
issues, and bring operation of the channel in-house.
Documentation accompanying the agenda recommends the council
appropriate $116,000 from the Public, Education and Government fund for
purchase of equipment and studio rental and $25,000 from the General Fund for
the hiring of a part-time supervisor for the operation. The allocations would
take place from the 2008-2009 budget, and would finance the operation through
the end of June 2009.
The city would continue to broadcast government programming,
including City Council and Planning Commission meetings and independent
producers would be allowed to re-broadcast their own materials.
Kevin Tonoian, technology services manager for the city,
said the sticking point with SCVTV was financial and did not meet the RFP
"The city would bring
several things to the table," he said. "We had funding for leasing the current
studio and revenues that could be used for capital purchases, so we could fund
the equipment needed to provide a basic playback studio, but not production or
Tonoian said that the SCVTV proposal asked for 100 percent
financial support from the city, a commitment that staff thought was excessive
given the current economic climate.
"We're looking at real significant reductions," he said. "With
the Town Center
and Auto Dealers Association reporting double digit decreases, to put forward a
recommendation in the amount of $350,000 would be unreasonable."
"We went into this RFP process looking for creative
proposals from the private sector or non-profit organizations that could
partner with us," he continued. "It was clear from the offset through addendums
and meetings that we had with each of the groups submitting proposals that the
city was looking for someone who could come to the table with some kind of
financial commitment."
If the staff recommendation is adopted, Tonoian said that
viewers will notice few changes to Channel 20.
"The city really wants to do everything it can to maintain
Channel 20; it's important to the Council, important to the City. "We're
looking to do something on an interim basis to allow public access to move
forward and keep it operational through the end of the fiscal year. It could allow
for collaborative partnerships with groups."
Leon Worden, who submitted the proposal for SCVTV, said that
the reasons cited by the city – a lack of fiscal resources evident in the
request for $278,000 to $350,000 from SCVTV for "contingency and management
fees" – are unsubstantiated.
Although grants (arts, education, Homeland Security) figure
heavily in the mix, the station could establish user fees similar to those
charged by Santa Barbara and other cities; commercial ad revenue could be
generated by advertorial "spotlight" features in concert with the SCV Chamber
of Commerce and Valley Industrial Association and the city could allocation a
portion of the $1 million collected in cable franchise fees.
Worden pointed out that Santa Monica
fully funds its public TV station in the amount of $1.3 million annually; the
city of Mountain View in the Bay
Area, allocates 70 percent of its franchise fees to its TV operations and
several other cities spend 20 to 32 percent for station support.
The SCVTV proposal also provides on-the-job training for
students and interns in the William S. Hart District and College of the Canyons,
who provide production support, engineering and produce news both behind and in
front of the camera. Without SCVTV, those opportunities would disappear.
The item is scheduled to be discussed at the City Council
meeting Tuesday night at 6 p.m.


text:
Grand Teton Range, Idaho,Montana,Wyomning
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Grand Teton Range, Idaho,Montana,Wyomning
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text:
Featured News
Cover in the Crowd
January 20, 2013 By admin Leave a Comment
I took her by the arm and walked her to canal Crossed the street and went into the casino They were still tracking us Walked fifty meters behind us I went into the club us the crowd again to blind us Or should I say blind them to us Because my eyes were on the […]
July 6th – The Rebirth
July 6, 2012 By admin Leave a Comment
35 years ago I was given life. Today I am reborn of a new breed. I am taking on a new role. I am Julian Trevor….
Lady sings the Blues….
February 3, 2013 By admin Leave a Comment
See to me she was the hunted And I am the hunter I am Julian An assassin trained by life Former military officer Formally educated in martial arts and weapons Informally passing life tests in the streets Again I'm thinking about my past Allowing it to cloud the present The reason I'm even here now […]
The Introduction
March 2, 2013 By admin Leave a Comment
I see it so vividly Looking at the city it used to be Lost in the ability to see What it has to choose to be And for that I am here To bring back that choice For in this thunderous silence I have become that voice……… The plan will not be easy […]
The Broadcast Report Store
January 24, 2013 By admin 1 Comment
Musically, Mr. Broadcast describes his sound as "an explosion of iambic pentameters waiting to be released." With his clothing line Mr. Broadcast wants to give other a chance to show the, "Evolution will be Televised."
"The Julian Files" Trailer
February 9, 2013 By admin Leave a Comment
Guns pointed at me as I point one at the leader I need to keep my composer to stay poetic for you readers So I can explain the story and keep it compelling So you can understand the mental state In which I am dwelling As I was saying Gun pointed at me as I […]
The Business…..
January 27, 2013 By admin Leave a Comment
As I prepare to kick this door in I know the weapons I have in my hands are an extension of my talent My talent of execution I do not have some random weapon off the street I have Glock Gen4 17 Not because it's the hottest thing on the street But rather what they […]


text:
I two sets of Phoenix Gold RSD speakers that were played about 10 hours in my Tacoma for sale. One set of 6.5 seperates and one set of 6.5 coaxials that I just bought new last week and paid $210 for them new.
I still have the original boxes/instructions and everything that came with them. They received great reviews from Caraudio.com but too high end for my taste on sound.
I will sell both sets shipped UPS ground for $150 total.
The tweeters have a little hot glue on them where I mounted them in the door pods but no big deal.
If interested email me at email@example.com


text:
Desert Ridge High School's homecoming pep assembly came and went last week — and the Jaguettes never showed at the Gilbert Unified School District school located in Mesa.
The short-lived tradition at the 4-year-old high school thrived on senior male athletes — usually football players — recruiting underclass teammates to dress like females and dance in front of their cheering classmates.
This year, the Jaguettes were listed on the pep rally agenda. But Gilbert district spokeswoman Dianne Bowers said there weren't enough students interested in participating.
The school's athletic director, Darrell Stangle, said the football players were asked to keep their minds on the game.
"As an AD, I despise it," Stangle said.
"We are trying to teach these kids to be competitors, and they are dressing up like girls and dancing. It kind of goes against . . . what I'd like to be happening. I couldn't believe there were kids that are willing to embarrass themselves like that."
Stangle said the school is trying to improve its football record. This year, the Jaguars have two wins and three losses heading into tonight's game against top-ranked and twotime defending state champion Hamilton High School in Chandler. Last year, the Jaguars finished 1-10.
"We are trying to change a mindset here," Stangle said.
"We have a brand new school, and we have kids that don't know how to win yet. We are trying to teach these kids what it takes mentally and physically to be winners. . . .
"When we have kids, who are supposed to be leaders of our team, who have more time focusing on (the Jaguettes) than spending time preparing for the game, then yeah, I have a problem with it."
Stangle said the team is already the "laughingstock" of the East Valley.


text:
My Profile
Little Rock, Arkansas
Member since Jul 2007
Flag This ProfileFlag as Inappropriate
Replied to No-Baste, No-Bother Roasted Turkey
Nov 22, 2013 on FoodNetwork.comReviewed PW's Prime Rib with Rosemary Salt Crust
Jun 3, 2013 in Food Network Community Toolbox on FoodNetwork.com
"This recipe is to die for. Nuff said!""
Reviewed Caramel Apple Cheesecake Bars with Streusel Topping
Nov 15, 2012 in Food Network Community Toolbox on FoodNetwork.com
"I haven't made these but am responding to the writer who said cutting was a problem. Gave it 5 stars because I didn't want to harm the rating. My formula for cutting brownies might work here. Buy a "lettuce" knife. It's heavy-duty plastic and cuts right through. I always line my brownie pan with foil and when cool I lift out the entire dessert""


text:
Where are all the girls?
There's a lot of discussion around women in the technology field and specifically surrounding tech conferences. I'm a huge proponent of women in computer science. I mean, I'm not just the president, I'm also a client.
There is a dissertation sitting somewhere on a dusty desk, or trash bin, with my passionate scribbles on this topic. It contains theories on How To Help Retention Rates Among Undergraduate Women In Computer Science. It's full of ideas on brain psychology, technology, and community. There's a trifecta of reasons women do, or do not, stay in technology fields.
Brain Psychology
I'm not... Read more


text:
Retirement benefits are typically left to the participant's surviving spouse with the expectation that she1 will "do something" with them: either roll the benefits over to her own retirement plan to continue maximum income tax deferral, or disclaim the benefits so they can flow to the participant's children or a credit shelter trust as the contingent beneficiary.
But what happens if the spouse, having survived the participant, dies without accomplishing either task?
The answer is not pretty.
Leaving benefits outright to the surviving spouse, with the expectation that she'll roll them over to her own IRA2 is an excellent estate-planning approach in most cases. In addition to providing for the spouse financially, it offers the possibility of substantially more income tax deferral than would result from leaving the benefits to a trust for the spouse. This "spousal rollover plan" allows the individual retirement account (IRA) to remain virtually intact until the spouse reaches her late 80s.
The Internal Revenue Code requires the surviving spouse to start withdrawing annual minimum required distributions (MRDs) from her rollover
IRA beginning at age 70 1/2.3 Her MRDs are computed using the Uniform Lifetime Table (ULT) as the Applicable Distribution Period (ADP).4 The ULT is designed to deplete the account over the joint life expectancy of the spouse (as IRA owner) and a hypothetical 10-years-younger beneficiary.5 MRDs under the ULT are so small that the rollover IRA will not drop below its age-70 1/2 value until the spouse reaches age 89, provided she withdraws no more than the MRDs and has a 6 percent or better investment return.6 There is guaranteed to be something left in the rollover IRA when the spouse dies later (though there won't be much if she lives beyond her mid-90s).
In contrast, if the participant leaves his benefits to a typical qualified terminable interminable interest property (QTIP) trust7 for the surviving spouse's benefit (providing income for life to the spouse, with the remainder going to the participant's children), the MRDs from the IRA to the trust must begin the year after the participant's death (rather than when the spouse reaches age 70 1/2).8 Such MRDs will be computed using the spouse's single life expectancy9 rather than the ULT as the ADP, resulting in much larger MRDs and complete depletion of the IRA by the time the spouse reaches her late 80s.
The spousal rollover plan provides potentially longer income tax deferral after the spouse's death, as well as during her life. At her death, the spouse can leave her rollover IRA to a younger beneficiary, such as the couple's child, for a deferred distribution in annual installments over the child's life expectancy.
In contrast, if the participant leaves his IRA to a trust for the spouse's life benefit and the spouse dies prematurely (which would be the only circumstances under which there would be anything left in the trust-owned IRA at her death), that remnant must continue to be paid out over what is left of the spouse's original life expectancy.10 There is no possibility, upon the spouse's death, of changing to the longer life expectancy of the child when the child takes over as remainder beneficiary of the participant's trust rather than as primary beneficiary of the spouse's rollover IRA.
The risk in the spousal rollover plan is that the surviving spouse might fail to complete the rollover and die while she still holds the benefits as the participant's beneficiary. This could happen because she is poorly advised, but more often ill health or incapacity are the culprits. Another possible cause is the couple's close-in-time deaths resulting from a common accident, in which she clearly survived (so typical simultaneous death clauses or laws would not apply to create a presumption that she predeceased) — but not long enough to carry out the rollover.
When the spouse dies holding the IRA as the beneficiary (rather than as the owner, which would be the case if she'd completed the rollover before dying), the income tax deferral options are usually dramatically reduced. At that point, the ADP would be the child's life expectancy (that is to say, there will be a good result) only in the following, very unusual circumstances: the participant and the spouse both died before Dec. 31 of the year the participant reached (or would have reached) age 70 1/2, and the plan documents specify that the child is the "successor beneficiary"11 to the spouse's interest.12
Except in those unusual circumstances, the ADP would be, at best, what's left of the surviving spouse's single life expectancy.13 At worst, the benefits would have to be distributed within five years after the surviving spouse's death.14
Is there anything the estate planner can do to ameliorate the consequences of a spouse's failure to complete the rollover before dying?
Pre-elect rollover? A reasonable approach would be to have the spouse pre-elect the rollover while the participant is still living. Unfortunately, the Internal Revenue Service precluded this option in its final minimum distribution regulations, which specify that the rollover election can be made only after the participant's death.15
Charitable remainder trust? If the participant's intended contingent beneficiary is a charity rather than an individual, consider leaving the benefits to a CRT16 for the life benefit of the spouse rather than outright to the spouse. Though this will limit the spouse's access during her life to the unitrust or annuity payments from the CRT and thus is not appropriate for all clients, it will eliminate the income taxes on the benefits (as the CRT is income tax exempt), and eliminate the worry about the spouse's failure to complete a rollover on the participant's death.
Name a successor beneficiary? If the participant has not reached age 70 1/2, the participant could name a successor beneficiary to the spouse to take the benefits if she survives him but then dies (1) before the end of the year in which the participant would have reached age 70 1/2 and (2) without naming her own successor beneficiary. The successor beneficiary could be the couple's child or other young individual, and would be treated as the spouse's designated beneficiary for minimum distribution purposes,17 thus allowing a long-term life expectancy payout in those unusual circumstances. However, some IRA providers will not allow participants to name a successor beneficiary.
Other IRA providers name a successor beneficiary in the plan documents. Choosing such an IRA provider would be a way to solve the problem (although naming a successor beneficiary, either by the participant or by the plan's own documents, might limit disclaimer options after the spouse's death.) In any case, this solution is of no use once the participant lives past the year he reaches age 70 1/2, because the ADP on the death of the surviving spouse after that point would be the surviving spouse's single life expectancy, not the successor beneficiary's life expectancy.
Minimum required survival period? Another solution is to include in the beneficiary designation form a requirement of survival for a certain period of time (which can be up to six months without jeopardizing the marital deduction if the spouse lives longer than the required survival period).18 This reduces the risk to the extent it prevents the spouse from inheriting when the spouses' deaths occur as the result of a common disaster.
Durable power of attorney? At a minimum, the spouse should, while the participant is still living, sign a durable power of attorney directing or authorizing her attorney to roll over any benefits she inherits from the other spouse, and instructing the attorney whom to name as beneficiary of the rollover IRA. This may save the day if the surviving spouse is incapacitated when the participant dies.
If both spouses are already deceased, options are more limited.
Rollover by spouse's executor? The IRS in the past has refused to allow the surviving spouse's executor to exercise the spouse's "personal" right to roll over benefits.19 This IRS position has never been tested in court. Judging by some more recent letter rulings,20 if the spouse had actually initiated the rollover during her life but somehow failed to complete it before dying due to circumstances beyond her control, there might be some hope (as described in Revenue Procedure 2003-16)21 of getting the IRS's permission to complete the rollover.
Plan documents name a successor. Check whether the plan documents name a successor beneficiary; that may solve the problem if both the participant and the spouse died young.22
Disclaimer. If the spouse's death occurs less than nine months after the participant's death and the spouse has not "accepted" the benefits,23 her executor may be able to disclaim the benefits, allowing them to flow to the participant's contingent beneficiaries.24
Reformation. Consider whether there is any possibility of a judicially approved reformation of documents to produce the right result. For example, if the participant's will contained a requirement that any named beneficiary survive by 30 days to take his inheritance, a court might conclude he intended to include a similar condition in the beneficiary designation.25
Another popular planning approach for retirement benefits is to leave the benefits to the surviving spouse with the expectation that she may disclaim them to make use of the deceased participant's federal estate tax exemption (credit shelter).26 The contingent beneficiary, who would take the benefits on the spouse's disclaimer, would be the participant's children or a credit shelter trust. Such a "disclaimer-activated" estate plan is appropriate in these times of constantly changing estate tax laws. However, close-in-time deaths can complicate the disclaimer-activated plan. Consider, for example, this hypothetical:
Ozzie and Harriet each own a $1.5 million IRA and no other assets. The spouses name each other as the primary beneficiary of their IRAs, with their two sons as contingent beneficiaries. At Ozzie's death, Harriet will decide whether to keep both IRAs or disclaim Ozzie's. If she expects to need all the money, or if the estate tax has been repealed, she will keep both IRAs. On the other hand, if she is terminally ill (and thus unlikely to need all that money), and the estate tax is still a factor, she could disclaim Ozzie's IRA, thus allowing it to pass to the sons as contingent beneficiaries (thereby using Ozzie's estate tax exemption). Ozzie and Harriet are in a car accident. Ozzie dies on Monday. Harriet dies on Tuesday, without having rolled over, accepted, or disclaimed Ozzie's IRA. The two sons are the sole beneficiaries and co-executors of both spouses' estates.
The goal is to have the sons substituted for Harriet as beneficiaries of Ozzie's IRA. If the boys inherit Ozzie's IRA as transferees and successor beneficiaries of Harriet, there will be a substantial estate tax (because Harriet's estate will be $3 million, well in excess of the $1.5 estate tax exemption applicable to 2005 deaths); there also will be a poor income tax deferral outcome.27 The boys want, instead, to inherit the IRA as transferees and designated beneficiaries of Ozzie. That way, there will be no estate tax (because there will be two equal estates of $1.5 million, both sheltered by the exemption), and income taxes can be deferred over the sons' life expectancies.
Here are the steps the family should take to obtain the desired outcome:
Requirement of survival — First, check whether Ozzie's beneficiary designation form contained a requirement that Harriet survive him by a certain period of time in order to inherit the benefits. That would solve the problem, because the contingent beneficiaries would become the primary beneficiaries. Unfortunately, a requirement of survival for a specified period of time is rare in a beneficiary designation form.
Also check the plan documents (which might conceivably have a requirement that the beneficiary survive for a certain period of time) and the applicable state law (which might conceivably apply simultaneous-deaths rules in the case of deaths resulting from a common accident).
Disclaimer obstacles — Barring such a requirement-of-survival provision, the next question is whether the disclaimer plan can be activated when the proposed disclaimant (Harriet) is herself deceased. The answer is yes, unless (possibly) the plan documents name a successor beneficiary.
Can the sons disclaim when they are beneficiaries of both estates? Assume that the plan documents do not name a "successor beneficiary" for Ozzie's IRA, so the IRA is now owned by Harriet's estate as a result of her death. One requirement of a qualified disclaimer by a beneficiary other than the surviving spouse is that the benefits must pass, as a result of the disclaimer, to someone other than the disclaimant.28 The sons are the beneficial owners of Harriet's estate, so if they don't disclaim, they will inherit Ozzie's IRA through Harriet's estate. If, as her executors, they disclaim on behalf of her estate, Ozzie's IRA will pass to them as Ozzie's contingent beneficiaries. It appears that a disclaimer would cause the IRA to pass from the two sons (as beneficial owners of Harriet's estate) to themselves as Ozzie's contingent beneficiaries, and thus would not be a qualified disclaimer.
However, that is not the correct interpretation. By disclaiming in their capacity as Harriet's executors, they are disclaiming her interest, not theirs. Thus, IRC Section 2518(b)(4) is not violated.29
But what if the documents name a successor beneficiary? Suppose Ozzie's beneficiary designation form (or the IRA plan documents) specify a successor beneficiary who is entitled to ownership of the IRA upon the death of the original beneficiary and before such beneficiary's withdrawing all the benefits. This would appear at first to be a blessing, and it may (if both Ozzie and Harriet died young) allow the sons to use their life expectancy as the ADP. Yet it also could be a curse from the point of view of the desired estate tax result, because it could preclude a qualified disclaimer on two grounds.
First, the Fifth U.S. Circuit Court of Appeals held in 1997 that, when a successor beneficiary is named, the successor beneficiary is automatically entitled to ownership of the benefits upon the death of the original beneficiary, so the estate of the original beneficiary has no standing to disclaim.30 This ruling, Nickel v. Estate of Estes, has been criticized and might not be followed by other courts, but at the moment it's the only law on the subject. If Ozzie's IRA documents name a successor beneficiary other than the two sons, those individuals are likely to claim the benefits, citing this case.
Second, if the sons are the named successor beneficiaries, the results are still bad. Now, the sons are entitled to the benefits in their own right rather than derivatively through Harriet's estate. If Nickel is good law, they own the benefits and accordingly cannot make a qualified disclaimer, because of IRC Section 2518(b)(4).
Whenever an estate plan depends for its success on the spouse's taking action after the participant's death (either rolling over or disclaiming the benefits), planners should anticipate the possibility of simultaneous or close-in-time deaths, and take whatever steps necessary to reduce the likelihood of bad results. Including a requirement that the spouse survive the participant for some period of time as a condition of inheriting the benefits could be helpful, if the retirement plan permits it. Naming a successor beneficiary (or using an IRA provider whose documents specify a successor beneficiary) could be helpful for income tax deferral if both spouses are young, but counterproductive if the goal is a disclaimer-activated credit shelter gift. In all cases, though, the durable power of attorney should be both broad and specific to enable the attorney to carry out the plan quickly upon the first spouse's death if the surviving spouse is incapacitated.
- In this article, the retirement plan owner is called the "participant" or "he," and the participant's spouse (or surviving spouse) is called "she."
I am indebted to the research of E. Diane Thompson, author of "Disclaimers: When, Why & How to Say No to an Inheritance" (seminar outline, 1998), and the late Mary Moers Wenig, author of Disclaimers (Tax Management, Inc., Estates, Gifts and Trusts Portfolio No. 848) for several cases and rulings cited in this article. - The surviving spouse can rollover benefits she inherits from the deceased participant to any eligible retirement plan, but the usual choice is an individual retirement account. Internal Revenue Code Section 402(c)(9); Treasury Regulation Section 1.408-8, A-5(a). This article assumes the reader is generally familiar with estate and distribution planning options for IRAs and other tax-qualified retirement plans. For explanation of the "spousal rollover," see Chapter 3 of Natalie B. Choate's Life and Death Planning for Retirement Benefits (Ataxplan Publications; www.ataxplan.com).
- IRC Section 401(a)(9)(A).
- Treas. Reg. Section 1.401(a)(9)-5, A-4(a).
- Treas. Reg. Section 1.401(a)(9)-9, A-2.
- Computations have been performed using Brentmark Minimum Distributions Calculator and Number Cruncher software.
- See IRC Section 2056(b)(7) for requirements of a qualified terminable interest property (QTIP) marital deduction trust.
- See IRC Section 401(a)(9)(B)(iii). Using the spouse's life expectancy as the ADP for the trust is the best-case scenario; it assumes that the trust qualifies as a "see-through trust" under the IRS's minimum distribution trust rules, and that the spouse is the oldest beneficiary of the trust (Treas. Reg. Section 1. 401(a)(9)-4, A-5) and also that the decedent's retirement plan permits a "life expectancy payout" of the participant's benefits to a trust-beneficiary. Though virtually all IRAs permit that form of benefit payout, many 401(k) plans do not.
- Treas. Reg. Section 1.401(a)(9)-9, A-1.
- Treas. Reg. Section 1.401(a)(9)-5, A-7(c)(2).
- A successor beneficiary is a person who succeeds to the interest of the original beneficiary when the original beneficiary (having survived the participant, and so become entitled to the benefits) dies without having either (1) withdrawn all the benefits from the plan, or (2) disclaimed the benefits. See Treas. Reg. Section 1.40(a)(9)-5,A-7(c).
- IRC Section 401(a)(9)(B)(iv)(II); Treas. Reg. Section 1.401(a)(9)-3, A-5, A-6.
- Treas. Reg. Section 1.401(a)(9)-5, A-5(c)(2).
- IRC Section 401(a)(9)(B)(iv)(II); Treas. Reg. Section 1.401(a)(9)-3, A-4(a)(2).
- Treas. Reg. Section 1.408-8, A-5(a).
- IRC Section 664.
- See discussion under "Rollover Plan" and Treas. Reg. Section 1.401(a)(9)-4, A-4(b).
- IRC Section 2056(b)(3).
- See, for example, Private Letter Ruling 2001-26036.
- See PLR 2005-16022, allowing the survivors of a mentally incapacitated deceased surviving spouse to complete the rollover of a distribution the spouse had received during her life from her deceased husband's IRA. The IRS also allowed post-death rollovers of pre-death distributions by survivors who were not the spouses of the deceased participants in PLRs 2005-02050 and 2005-16021. Before these three PLRs, the IRS had never allowed anyone other than a (living) surviving spouse to rollover, after the participant's death, distributions made during the participant's life.
- See discussion of successor beneficiaries under the heading "Possible Safeguards."
- A transfer of property cannot be disclaimed once the would-be disclaimant has accepted the property. IRC Section 2518(b)(3). See Rev. Rul. 2005-36, 2005-26 I.R.B. 1368, holding that a retirement plan beneficiary's acceptance of the MRD for the year of the participant's death does not constitute acceptance of the entire retirement plan.
- See discussion of disclaimers under the heading "Disclaimer-Activated Plan."
- The IRS has been known to accept a reformed instrument as sufficient to establish a "designated beneficiary" for MRD purposes; see PLR 2002-18039.
- See, for example, "Lange's Cascading Beneficiary Plan," discussed in an article by James Lange, at www.paytaxeslater.com/fp_mrdefenses.htm.
- See discussion under article's section on "Premature Death."
- IRC Section 2518(b)(4).
- See Dancy v. Comm'r, 872 F. 2d 84 (4th Cir. 1989) in which a son, as executor of his mother's estate (of which he was sole beneficiary) was allowed to make a qualified disclaimer on her behalf of her interest as surviving joint owner of certain property she held jointly with her predeceased husband, though the son was also the beneficiary of the husband's estate which would receive the property as a result of the disclaimer; and PLR 8749041 (also involving close-in-time deaths of two spouses, where the disclaimant was the fiduciary and beneficiary of both estates).
- Nickel v. Estate of Estes, 122 F. 3d 294 (5th Cir. 1997).


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Referee Sorin Stoica center separates players after a headbutting... News Photo 163431925Butting,Center,D.C. United,Defender - Soccer,Football,Horizontal,Kenny Mansally,Midfielder,Perry Kitchen,Playing,RFK Stadium,Real Salt Lake,Referee,Second Half - Sport,Separates,Sorin Stoica,Sport,Stadium,USA,Washington DC,incidentPhotographer MCTCollection: Tribune News Service 2013 MCTReferee Sorin Stoica, center, separates players after a head-butting incident involving Real Salt Lake defender Kenny Mansally (29) and D.C. United midfielder Perry Kitchen (23) in the second half at RFK Stadium in Washington, D.C., Saturday, March 9, 2013. Kitchen confronted Marsally, after Marsally delivered a hit on D.C. United forward Chris Pontius (13), left, on the pitch. United defeated RSL, 1-0. (Chuck Myers/MCT via Getty Images)


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Myanmar & Laos: Land of a Thousand Temples
January 23, 2015 - February 10, 2015Below please find the day-by-day itinerary for this expedition. Unless otherwise noted, daily excursion options are included in the cost of the trip. We do our best to adhere to the scheduled itinerary, but in the spirit of our expeditionary style of travel we may deviate slightly to take full advantage of encounters with the destination and its people, culture, and wildlife.
Jan 23 - Jan 24 USA / En Route
Board your independent flight to Myanmar.
January 25 Yangon, Myanmar
Arrive in Yangon and transfer to the Governor's Residence Hotel. The rest of the day is at leisure with lunch on your own. Dinner and overnight at our hotel.
January 26 Yangon
Today's introduction to this fabled city includes the old colonial-style city center, of the stunning golden-spired temples of the Shwedagon Pagoda and the National Museum. Dinner and overnight at Governor's Residence Hotel.
January 27 Yangon / Mandalay
After breakfast, visit Chauk Htat Gyi and a monastic orphanage, then make a photo stop at the Karaweik Hall royal floating barge before your flight to Mandalay. On arrival transfer to the Sedona Hotel; here, enjoy dinner and overnight for the next two nights.
January 28 Mandalay
Today drive to Amarapura, a World Heritage Site. Visit U Bein Bridge, a Kalaga tapestry workshop, a gold leaf workshop, and take a drive through a village known for marble carving. After lunch return to Mandalay to visit the Mahamuni Pagoda, Shwe Nan Daw Kyaung, and Kuthodaw Pagoda.
January 29 Mandalay / Embark R/V Pandaw
After breakfast board the colonial riverboat, R/V Pandaw, for a scenic two-day cruise along the Irrawaddy River to the ancient capital of Bagan. Enjoy a sunset dinner on the top deck, with overnight on board.
Jan 30 - Jan 31 Bagan
Disembark the R/V Pandaw in Bagan—a World Heritage Site and one of the greatest architectural sites of Asia. Over the next two days, you will see a variety of significant temples. Visits include Sulamani, a Bamar-style temple that houses four seated Buddha images; the golden stupa of Shwezigon Pagoda; Ananda Temple, which houses four standing Buddhas; and the adjacent Thatbyinnyu. Also make a photo stop at the temples of Dhammayangyi and visit the Moe Moe lacquerware factory. Spend two nights at the Bagan Resort Hotel.
February 1 Bagan / Heho / Inle Lake
This morning, transfer to the airport for our flight to Heho. Upon arrival, tour the Pindaya Caves, followed by lunch at a local restaurant. You also have the opportunity to visit local homes where families produce Shan paper and parasols, then drive to Nyaung Shew on the edge of Inle Lake. Dinner and overnight for two nights at the Inle Princess Resort.
February 2 Inle Lake
This morning take a boat tour of Inle Lake visiting the Phaung Daw U Pagoda and Nga Phe Kyaung, one of the oldest lake monasteries in the country. Enjoy lunch at a local restaurant then observe traditional handicrafts being made at various centers around the lake.
February 3 Inle Lake / Heho / Chiang Saen
Enjoy a leisurely breakfast before transferring to Heho for a short midday flight to Tachilek. Cross the border into Thailand in time for dinner at the luxurious Antantara Golden Triangle Resort; our base for two days.
February 4 Chiang Saen
After breakfast visit the center of the Golden Triangle where you can see both Laos and Myanmar across the Mekong and Ruak rivers. You may also visit the Hall of Opium Museum. Return to the hotel for lunch with the afternoon at leisure.
February 5 Chiang Saen / Houeisay, Laos / Mekong Cruise / Pakbeng
After a drive across the Mekong into Laos, begin two days of cruising on the Mekong River, making stops to observe rural life and visit with minority tribes-people. Arrive in Pakbeng and transfer to your riverside lodge, with breathtaking views over the Mekong. Dinner and overnight at the Luang Say Lodge.
February 6 Pakbeng / Mekong Cruise / Pak Ou / Luang Prabang
This morning your cruise continues with a stop at Ban Baw to observe the production of rice alcohol and a visit to the famous Pak Ou caves of Tham Ting. Arrive in Luang Prabang and transfer to Luang Say Residence, our base for two days, in time for dinner. Afterwards there is free time to explore the bustling night market on your own.
February 7 Luang Prabang
A full-day tour of this World Heritage Site showcases the capital of the first Lao Kingdom. Stroll the back streets to witness families, cottage industries, and lovely temple complexes, such as the renowned Vat Xieng Thong. In the afternoon choose a guided tour of several temples, or explore the enchanting neighborhoods and interesting shops on your own.
February 8 Luang Prabang / Vientiane
After breakfast visit a colorful vegetable market and the National Museum (former King's Palace) displaying a collection of personal artifacts. Then drive to the airport for your flight to Vientiane. In Vientiane transfer to the Lao Plaza Hotel to enjoy a farewell dinner and overnight.
February 9 Vientiane
Today explore the new capital of Laos. Your itinerary includes Vat Si Saket, Ho Phra Keo, and Pha That Luang—the Great Sacred Stupa and most important national monument in Laos. Then meet Carol Cassidy, the famed textiles expert, to view her intricate creations and browse the Saoban Handicraft Center. This evening enjoy your last overnight at the Lao Plaza Hotel.
February 10 Vientiane / Bangkok, Thailand / USA
After breakfast transfer to the airport for your independent flight to Bangkok and connect with flights to the USA.


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This was a surprise to me!
I haven't been there yet, I just found out about it. And I do not live far from here Greensgrow They have a fabulous website, complete with directions & all kinds of info www.greensgrow.org |
Follow-Up Postings:
Hey, I know about where this is, I go to Slack's Hoagie Shack just about everytime I'm in Philly, and this is close by! In fact, I'll be coming down Aramingo from the north, I can just turn right onto Cumberland! Whoo hoo! Thanks for the link! |
Diane, You are welcome, sounds great doesn't it!? You are up in Monmouth county NJ now!! |
Yes, I've been here for over 20 years, but my folks still live in Frankford. It's really crowded here now, but the beaches are still nice! |
- Posted by EarthlyDelights Z6 PA (My Page) on Sat, Apr 23, 05 at 17:01
diane, cumberland is one way. i thought i could do the same thing, but i couldn't. i turned right onto huntington and left onto gaul and then left onto cumberland. the place is huge, still a work in progress, but then again, whose yard isn't? i spoke briefly with one of the owners. she said this is their 8th season. i'm surprised i never heard of it. what a great thing to do with what had been waste land. there's a sign stating they are going to start a market stand soon. they are open wendesday through sunday. plants all looked nice and healthy and there was a good variety. real nice variety of herbs and everything looked so healthy. i went only for a look-see, not ready to buy yet, as i still want to see what my seeds will do. i mentioned to her i saw this posting on garden web - something she had never heard of, but was glad to be getting the pitch. |
I didn't get a chance to get there this weekend. BUT, I definitely will be going as soon as I can. I will be tempted by those "gorgeous" hanging baskets!! There are detailed directions on the web site, complete w/maps w/little arrows showing you the way etc.!! www.greensgrow.org |
Yeah, I remembered that Cumberland was 1-way after I posted. Thanks for the info, I buzzed in and out of town quickly on Saturday and didn't get over there. Maybe I'll go over for Mother's Day! |
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Cashmere Under $150
Cozy, Sexy, Classic — The Best Fall Cashmere Under $150
Cozy, Sexy, Classic — The Best Fall Cashmere Under $150
Just the touch of a cashmere sleeve can convince us to throw caution — and a good portion of our paycheck — to the wind. We know it's not without good reason; the luxe, soft cashmere will become a part of our closets for years with timelessness and quality craftsmanship that nearly justifies our spending frenzy. Still, there's a better way to go about it. Cashmere's luxurious, yes, but that doesn't mean it can't be affordable. Major retailers like Uniqlo have made cashmere attainable. Proving that you don't have to empty your wallets to find the cozy cashmere you covet, we've rounded up 11 perfect Fall sweaters in the soft, supple stuff. Just click through to shop our favorites — the comfy, sexy, classic styles you crave all under $150.
Link Love
- Iggy Azalea is P.O.'d about her leaked Steve Madden line photos — HuffPost Style
- It might be time to get your man a murse — The Cut
- Fast fashion vs investment pieces: this infographic breaks it down — Racked
- Lions, fire, and Lenny Kravitz? Katy Perry's halftime show sounds wild — InStyle
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- Oops — you might be ruining your jewelry and not even know — Who What Wear
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- Say goodbye to another brand: Jones New York is no longer — Fashionista
Latest Fashion


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Revised Standard Version (RSV) | New International Version (NIV) |
44 And in the days of those kings the God of heaven will set up a kingdom which shall never be destroyed, nor shall its sovereignty be left to another people. It shall break in pieces all these kingdoms and bring them to an end, and it shall stand for ever; | 44 "In the time of those kings, the God of heaven will set up a kingdom that will never be destroyed, nor will it be left to another people. It will crush all those kingdoms and bring them to an end, but it will itself endure forever. |
Revised Standard Version of the Bible, copyright 1952 [2nd edition, 1971] by the Division of Christian Education of the National Council of the Churches of Christ in the United States of America. Used by permission. All rights reserved. (Revised Standard Version - Holy Bible) | 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: 508 N Howe St Status: Off Market MLS#: 472614 Contact Email this listing Share on Pinterest Share on Google+ Share on Facebook Share on Twitter Calculate Mortgage Print Flyer Get Directions Request a Showing Off Market 508 Howe St, Southport, NC 28461 is no longer on the market or has been removed from the MLS. Similar to 508 Howe St: Ask an Agent About 508 Howe St * Required fields Send Your Question × Monthly Payment Estimator Price: Down Payment: % Loan Amount: Loan Type: 30 Year Fixed 15 Year Fixed 5/1 ARM Interest Rate: % Est. Tax & Insurance: % ($/mo.) × Email a Listing 508 Howe St, Southport NC, 28461 From: Name: Email: To: Name: Email: Subject: Message: Take a look at this property I found on ReMaxEssential.com: http://www.remaxessential.com/homes/508-N-Howe-St/Southport/NC/28461/20429752/ Send a copy of this message to me Send Email


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Reviewed Seared Mahi-Mahi with Mango Sauce and Fragrant Rice
Mar 25, 2011 in Food Network Community Toolbox on FoodNetwork.com
"Nice, clear, easy to follow recipe. I had gotten some mahi mahi on sale & didn't know what to do with it. After reading this, I seared it & served it over some buckwheat (cooked faster than brown rice & we don't eat white) & topped it with some mango salsa that we happened to have in the house. So it was even easier than the above, but I appreciated..."
Reviewed Cocoa Brownies
Jan 31, 2011 in Food Network Community Toolbox on FoodNetwork.com
"Delicious! But I prefer chewy to cake brownies. I imagine I should take some egg out & add more butter?
Oh, & I added chopped walnuts inside & some grated bakers chocolate on top. Yum."