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IRAs in the Gross Estate Not Reduced for Income Taxes
By Peter C. Barton
IRC section 408(e)(1) exempts IRAs from income tax. IRC section 408(d)(1), however, includes IRA distributions in the gross income of the distributee. This section, combined with IRC section 691(a)(1)(B), includes IRA distributions in the gross income of beneficiaries when IRAs are inherited. IRAs are "income in respect of a decedent" under IRC section 691, and therefore do not receive an income tax basis equal to fair market value (FMV) on the date of the decedent's death under IRC section 1014(a).
Under IRC section 2039(a), IRAs are includable in the gross estate and, therefore, are subject to estate and income tax. IRC section 691(c) eases this double taxation by providing a deduction for the estate tax paid on the IRAs. This deduction is allowed on the income tax returns of the beneficiaries as they report the IRA distributions in their income.
Case law has established that the FMV of property is the price a willing buyer and a willing seller agree on, neither being forced to sell and both having reasonable knowledge of the relevant facts. Both the willing buyer and the willing seller are attempting to maximize their advantage. This definition of FMV is objective, and the buyer and seller are hypothetical persons; their characteristics may differ from an actual buyer or seller in a given case.
The Facts and Arguments
When Doris Kahn died, she owned two IRAs with a combined value exceeding $2,600,000. The IRA trust agreements provided that the IRAs could not be sold; however, the assets in the IRAs (publicly traded securities) could be sold. The estate reduced the value of the IRAs by about 22% due to the income taxes to be paid by the beneficiaries when the assets in the IRAs were distributed to them. The IRS disallowed the reductions.
The estate argued that because the IRAs could not be sold, the only way to create an asset that a willing seller could sell was to distribute the assets in the IRAs to the beneficiaries, who could then sell these assets. The cost of this distribution would be is the income tax the beneficiaries must pay as a result. The estate concluded that this cost should reduce the value of the IRAs in the gross estate. To support its position, the estate cited the following situations where courts have allowed reductions in the value of assets in the gross estate: cases allowing future tax detriments or benefits; cases allowing lack of marketability discounts; and cases allowing reductions in value for zoning or decontamination of real property.
The estate cited Estate of Davis [110 TC 530 (1998)], where the donor gifted stock in a closely held corporation that owned appreciated assets. The Tax Court allowed a discount on the value of the stock for gift tax purposes due to the income tax that would be paid if the corporation sold the appreciated assets. No liquidation of the corporation was planned. The court concluded that the hypothetical buyer would expect such a discount. The same reasoning would apply for estate tax valuation.
The estate then cited Estate of Algerine Smith [198 F3d 515 (5th Cir. 1999), rev'g 108 TC 412 (1997)], where the Court of Appeals ruled that an IRC section 1341 income tax benefit reduced the value of a deductible claim against the estate. The amount of the claim was uncertain at her death. The estate then cited Estate of Davis again, with regard to a lack of marketability discount, which the Tax Court allowed in valuing the stock. In addition, the estate cited Shackleford v. U.S. [262 F3d 1028 (9th Cir. 2001)], where the court allowed a discount for unassignable lottery payments in the taxpayer's gross estate. Finally, the estate cited cases where the courts have allowed discounts either to clean contaminated land or to pay legal fees to obtain favorable zoning.
The Ruling
In Estate of Kahn, the Tax Court ruled that the value of the IRAs in the gross estate cannot be reduced for the anticipated income tax, because the seller of the IRA assets would pay the income tax. A willing buyer would pay the full amount for the IRA assets because the buyer obtains the IRA assets free and clear of the income tax liability. The Tax Court used this point to distinguish the case at hand from all of the cases cited by the estate. In those cases, the income tax liability or marketability restrictions would be assumed by the hypothetical buyer, who would therefore insist on a lower price for the assets in question.
On the marketability restrictions, the Tax Court pointed out that there were no restrictions on the assets in the IRAs, because they were marketable securities. On the zoning and contamination issues, there were no costs to make the IRA assets more marketable; nor was there any contingent claim as there was in Estate of Algerine Smith. Finally, the Tax Court cited Estate of Louis Smith [391 F3d 621 (5th Cir. 2004)] as support for its ruling.
Drawing Distinctions
The Tax Court's ruling provides a logical basis for determining if a reduction in value of assets that are in the gross estate will be allowed. If the reduction in value is passed on to the hypothetical willing buyer of an asset, then a reduction in value will be allowed in the gross estate. If the hypothetical willing seller bears the reduction in value, then a reduction will not be allowed. Under this logic, assets in IRAs will not be reduced in value. This ruling presumably applies to all retirement accounts subject to income tax when distributions are made from the accounts.
November 2006 Issue
Enlarge Cover
Fact, Fiction, Fair Value: What Role Did Accounting Play in the Tale of Enron?
The Pension Accounting Time Bomb
The Bankruptcy Reform Act of 2005
IRS Ruling on Home Buyout Programs
More This Issue | Past Issues
©2009 The New York State Society of CPAs. Legal Notices


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Ponchatoula man accused of shooting victim in the face; arrested during traffic stop
POSTED: Monday, September 16, 2013 - 12:01pm
UPDATED: Tuesday, February 4, 2014 - 5:21pm
PONCHATOULA, LA (NBC33) — A man accused of shooting a man in the face was arrested after he was pulled over for a traffic stop, officials say.
The Tangipahoa Parish Sheriff's Office reports that the shooting happened on Sunday, Sept. 15 shortly before 5:00 p.m. The located the victim at a Circle K location in Ponchatoula.
The victim was transported to a hospital in New Orleans for treatment. We're told the victim is currently listed in stable condition.
Investigators learned that the shooting actually happened at a home located on Sisters Road. They identified Kenneth "Baron" Baker, 54, as the suspect responsible for the shooting.
Later that same night a deputy pulled Baker's vehicle over for an unspecified traffic violation. The deputy learned that he was wanted in connection to the shooting and placed him under arrest.
Baker was booked into the Tangipahoa Parish Jail.
Comments News Comments
I am his wife and none of you kknow what your talking about!!
And did it ever cross your mind he could of had SOMEONE with him when pulled over? Guess they should of shot an innocent bystander too.
Oh and sean I hope you never get picked for jury duty!
I will have you know that he is a big hearted person who thought his mother was hurt. He reacted on emotion. Not logic but he is a very loyal friend and has been trying very hard to become a better man but keeps getting a raw deal because of his sorted past. You need to know the full story before judging that just goes to show we are no longer a nation of innocent until proven guilty More like guilty until you prove your innocence!
i am actually a friend of his. please dont judge a book by its cover. he is a good person with a bad past. he was getting on the right track and got off track after loosing his "baby" sister a few months ago. we all have our sins, so dont judge ones sins just because they are different from your own. instead why dont you pray for ALL parties involed.
I have one question WHY WAS HE TAKEN ALIVE? He does not deserve a trial date and wasting taxpayers money to defend him in court.

subset: commoncrawl


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A teacher teaching "freedom of speech"...........:singing: Teacher Warns Student About Speaking Badly About Obama | North Rowan High School | Rowan-Salisbury School System | North Carolina | TheBlaze.com What nasty people some of these Obama Groupies Are.
The teacher was suspended today after the video went viral. North Rowan teacher suspended | Salisbury, NC - Salisbury Post
As much as she is innapropriate, and needs to be punished.. maybe she should start by learning how to control a class... Is is good that students can tape the goings on in a classroom??? Seems that this could lead to a slippery slope and infrindge upon her or any teacher's rights and possibly be illegal. Seems as though kids will be gaining a lot of power if this is allowed, apparently they did not bother with a chain of command.. and unintended consequences may ensue... can you imagine the threats in a classroom... Going viral with a video is not the best way to proceed in an adult child relationship.. could have been handled differently, with the same outcome. However there is great tolerance for this type of thing in this modern O'Keefian world, where the means justify the ends.. situational ethics. North Carolina Recording Law | Citizen Media Law Project
Well you are right the kids were very rude. It also appears that the student who got her to go off the deep end set her up and taping the incident was planned. The reason is that this Social Studies teacher was using her classroom to push her agenda. This is wrong to do in a classroom. Perhaps the kids know the administration would do nothing to this teacher for trying to brainwash the kids.
You do not really know this.. this setting sounds like one where hysteria is the order of the day and it could be rampant throughout the school. Very concerned about social media and its usage, everytime something happens do things need to go viral?? Kids might be better served to put away the phones and do class work..
Here is the 9 minute video of this. Teacher yells at student because of a question he asked about Obama! - YouTube This woman does not have control of her class. She is clearly an obama supporter while the kid she was arguing with was saying that if you bash one side then you should bash the other side. Also, this woman has no true facts. You cannot be arrested for bashing the president. If that was the case then more than half americans would be in jail during bush's tenure and Obama's. Hell, I would be in jail for the amount I bash obama!
Question your children about their teachers, liberals are hell bent on turning the world into a planet of grinning moonbeam saps having sex with trees. Liberal teachers have infiltrated all of America's schools, they desperately want the Young Minds "as the twig is bent so grows the tree"
According to the kid who is empowered because of social media, now what can go wrong here???? The inmates take over the asylum.. something very wrong here.
This Nasty Left Wing Nut Teacher bit off a little more than she could chew, the Kid that kicked her ass is becoming a National Hero, while she is becoming America's "Piece Of Sh!t Of The Year" She should be stoned (not with weed but with sidewalk bricks)
So if the teacher hadn't been behaving this way, how did he know to have his friend record the incident? Her behavior was horrible, you wonder how many classrooms does this sort of thing take place in.
For every poor teacher, there are a whole lot more really good ones.. Do not think that they should be selectively monitored by children, who lack the maturity and judgement, with Iphones... the teacher has some rights as well. That is the role of principals, the student should have gone to the principal first.. just going viral on anything is not a very good answer. What has been learned here by the students is to disrupt the class, push the teachers buttons, get her riled up and then go viral with a video.. probably ruin her career. This is the type of thing that will have long term unintended consequences, and falsely empowers children... Secretly videotaping people is also against the law.. permission is needed.
Encourage your children to inform you of their Teachers Indoctronational Left Wing Brainwashing Bullsh!t. Don't allow your child to be turned into a Socialist, dear God protect them from these darascutons, tell your children that a Landfill Station is really "a f-cking dump"
Darryl - I could be misreading the NC Law you provided in a post on page 1, but in reading that (the one party consent law), arent these kids protected by that? Im not arguing for kids posting classroom stuff to youtube, but presumably the kid in the having the conversation would have known his buddy was recording, those the one party consenting to it had been met?? As long as the buddy knew, it doesn't matter one iota if the teacher knew. As I said, I am not a legal scholar, so I could easily be reading the law wrong. EDIT - As for the idea of teachers bringing their personal political beliefs to the classroom, well I view that as an age appropriate thing. The younger kids should be in an classroom devoid of political opinions and agendas. They are their to learn fundamental concepts. In HS, a much more appropriate venue for debate.
I would certainly disagree with that. As a parent I want my children educated not indoctrinated. There is a power imbalance between the teacher and student that would preclude the student from having true freedom of expression free from reprisals (ie the teacher controlling grades). This is a situation that is primed for abuse by the teacher. I wish in HS kids actually got fundamental concepts.
Kids go to school to learn how to read and write, their time shouldn't be wasted having to listen to stinking filthy political sh!t from some whacko dirtbag with a political agenda.
Politics, like many subjects other than reading and writing, are worthy of discussion in schools. It starts with US History as well as "Current Events" classes or sections of classes. But any decent teacher should avoid interjecting personal opinions or, if they offer their own views, should be including opposing views as well. Obviously this was not a good teacher. btw, I hope you also have this view when school boards are trying to edit US History, teach religion as biology, etc.


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The original Kindle Fire didn't have any support for a connection to a TV. Many users were turned off by this. The newer Kindle Fire HD has an HDMI port for your TV viewing needs. If you wish to connect your Kindle Fire HD to a TV, all you need is a standard Micro HDMI to Standard HDMI cable. Just connect the cable between your device and an available HDMI port on your TV, and you're ready to enjoy watching any content on your Kindle Fire HD on your TV. The connection will even provide audio.
Be aware that the HDMI connection will only work for those of you with newer high-definition TV sets. If you want to connect your Kindle Fire HD to an older, analog TV, you'll need additional equipment. You'll need a box to convert the signal from digital to analog to make it compatible with the 3 RCA jacks on the back of the TV in addition to the Micro HDMI to Standard HDMI cable.
Once you use one of the above solutions, the rest should be seamless. Whatever is on the screen of your Kindle Fire HD will appear on your TV.


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It's been a while since we've had the opportunity to post a watch that has a great retro look to it. While we do tend to focus more on the classic looks of the 50's and earlier, we can't deny a great looking watch.
Pictured here is an IWC Aquatimer circa the 1960's. If any of you are familiar with the modern-day version of this watch, you will recognize it is very similar in appearance. What grabbed our attention here is the unique colored face. The dial of this watch is a beautiful "gradient orange and burgundy". The great coloring on this face is complimented very well with the brown leather band. The case on this watch looks to be in excellent condition, however it's unclear from the dealer whether or not it is original.
If you are interested in purchasing this watch you will need to contact the dealer as price is only given upon request. If modern-day prices on this watch are any indication ($5,000-$6,000), we would guess the pricing would be appropriately set in the $3,000-$4,000 range. Click here to find out more on this IWC Aquatimer.


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Leave it to Fox News Channel's Dr. Manny (Alvarez) to scare the audience away from open and honest discussion about emergency contraception. In his April 5 column on foxnews.com, Alvarez, FNC's senior managing editor for health news, characterizes the recent court order to make Plan B One-Step available over the counter for women of all ages as "highly dangerous."
Is it? Now, if all you watch and read is Fox, you are terrified, and left with little reason to learn more about this ruling, this issue, or this product. (You likely also wouldn't know that Fox used images of the wrong product in its April 5th broadcast, too. While reporter Julie Banderas spoke about the relevant "Plan B One-Step" product, B-roll of an older two-pill version of Plan B ran on the split screen. This is important because Alvarez and other outspoken opponents argue that young women can't understand how to use Plan B One-Step safely. It's pretty simple, though: You take a single pill within three days of unprotected sex.)
To help clarify the situation, here are brief summaries of the ruling, the issue, and the product, brought to you by extensive—and mostly balanced—national media coverage:
The Ruling
Back in 2009, Margaret Hamburg, the commissioner of the Food and Drug Administration (FDA), recommended making Plan B One-Step available to women of all ages. She agreed with the agency's Center for Drug Evaluation and Research that the pill was that "safe and effective and should be approved for nonprescription use for all females of child-bearing potential." In late 2011, though, Kathleen Sebelius, the Health and Human Services Secretary, overruled the recommendation, a decision she defended as based on science but "widely interpreted as political," as The New York Times put it, "because emergency contraception had become an issue in the abortion debate and allowing freer access for adolescents would prompt critics to accuse the president of supporting sexual activity for girls of that age"—this in the middle of the election campaign.
But last week, a federal judge vacated Sebelius's decision, in rather strong language:
"The decision that the agency was forced to make, contrary to its own policies and judgment, is not entitled to any deference. Indeed, it is hardly clear that the Secretary had the power to issue the order, and if she did have that authority, her decision was arbitrary, capricious, and unreasonable."
Until the judge ruled, Plan B had been available without a prescription to women 17 and older. As with Sudafed, they just had to ask for it from the pharmacy. It was available only by prescription to those 16 and younger. But now that Sebelius's heavy hand has been slapped, the FDA has 30 days to make any brand of emergency contraception—or only Plan B One Step, if it chooses—available without a prescription on pharmacy shelves, like Tylenol or Band-Aids.
The administration can appeal the ruling, and the Justice Department, according to NPR and numerous other reports, released a statement saying it is "reviewing the appellate options and expects to act promptly."
The Issue
The fight to bring Plan B out from behind the pharmacy counter and out to the open shelves has been going on for more than a decade. It has always involved consumer and professional medical groups, the manufacturer, the FDA, and the White House (both under the Bush and Obama administrations). Recent coverage by Reuters, The Washington Post, The Christian Science Monitor, and The Wall Street Journal offer succinct but thorough explanations of the cascade of regulatory and legal milestones. The Chicago Tribune ran a great timeline based on the Reuters piece and additional reporting.
The Product
Misinformation about Plan B and other emergency contraceptives is everywhere. This has helped propagate the fallacy that emergency contraceptives are the same as abortion-inducing drugs, such as RU-486. And, in turn, misinformation has helped groups in opposition to wider access of Plan B appeal to their base.
Plan B is nothing exotic. It is simply a higher dose of levonogestrel, the same hormone used for regular birth control pills and works similarly. It prevents pregnancy by preventing or slowing ovulation or by preventing a fertilized egg from implanting in the uterus. Researchers emphasize that this is its primary mechanism of action, but make mention of the remote possibility that it may also prevent implantation of a fertilized egg.*


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Recordings will be available if you can't listen live
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Recent results include increasing repeat business for a company by 348%, a 100% increase in a well-established email list size in one week and selling (with 48 hours notice) $15k in an hour using new media techniques. She graduated from NYU and most importantly has a good heart and is passionate about helping people succeed!


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A teen's belligerence led to her arrest for disorderly conduct, obstructing an officer and carrying a concealed weapon at Mayfair - even though the store employees who suspected her of stealing had been ready to let her go.
According to the Wauwatosa police report:
Employees of Pac Sun in Mayfair, 2500 N. Mayfair Road, caught the 16-year-old girl taking a pair of jeans from the store at 7:18 p.m. Nov. 10. The store didn't want to have her arrested, but they did want their property back. Wanting her to return her items and leave, they called mall security.
When the security guard asked her if she had taken anything else, the girl became belligerent and police were called. She told officers the guard had "been rude to her."
The officers found a stolen belt, panties and jewelry in the girl's purse, as well as a set of spiked brass knuckles.
After finding the weapon, the officers decided to arrest her. She then gave police her wrong name and date of birth.
She was arrested for disorderly conduct, obstructing an officer and carrying a concealed weapon.
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- Buy
- Rent
Hayden Real Estate
Hayden Real Estate, with a history dating back to foundation in Ballarat in 1928, is a long standing member of the Real Estate Institute. We are justifiably proud of our unbroken connection to the real estate market and our role in the ongoing development of the Geelong and coastal regions, since commencing trading in Torquay in 1949 and Geelong in 1961.
Locally the company has evolved from a small office operated by members of the Hayden family on their weekends and holidays, to the largest real estate and property practice in the region. Yet in all this time it has remained family owned and operated, now being managed by the third generation of the Hayden family.
In 2005 another third generation real estate family, Bill & Hugh McKewan and the business of McKewans Real Estate in Barwon Heads and Ocean Grove, joined the Hayden group, expanding the market leading presence of the brand to cover all of Geelong, the Surf Coast and Bellarine Peninsula.
The Hayden companies take pride in maintaining a stable, committed and educated staff. This means familiar faces for our clients and the comfort that they have the backing of a reliable and knowledgeable team to act on their best behalf. Beyond this, our staff are actively supported by hands-on Directors who have not only done, but continue to do the region's most notable property deals. Surf Coast Real Estate and Bellarine Peninsula Real Estate.


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breast and cervical cancer screening rates increased when women had a usual source of care and when they had a regular clinician at their usual source (O'Malley et al., 1997). One of the strongest predictors of whether a person will be screened for cancer is whether the physician recommends testing (Fox and Stein, 1991; Grady et al., 1992; Mickey et al., 1997; Zapka et al., 1991). Overall, physicians order fewer cancer screening tests than are recommended in preventive health care guidelines (Fox et al., 1988; Schwartz et al., 1991). Some researchers have looked into the reasons physicians may not recommend screening tests and have found the following:
Screening practices also vary by physician specialty. Obstetrician-gynecologists are more likely than family practitioners to order cancer screening tests for women. Internists generally recommend screening at lower rates than other primary care providers, and subspecialists providing primary care tend to screen at the same, or lower rates than primary care providers (Albanes et al., 1988; Bassett, 1985; Bergner et al., 1990; Mann et al., 1987; Schwartz et al., 1991; Weinberger et al., 1991; Weisman et al., 1989; Zapka et al., 1992). Some studies suggest that women cared for by female physicians are more likely to be screened for cancer than women cared for by male physicians (Lurie et al., 1997).
The manner in which screening is presented by health care providers can affect whether a person actually has the test. A higher level of enthusiasm for the recommendation can influence the likelihood of screening (Mickey et al., 1997). Women who say that they participated in the initial decision to be screened for breast cancer were also more likely to adhere to the recommended follow-up mammography regimen than those who felt the doctor had made the decision for them (Phillips et al., 1998).
A number of interventions have been demonstrated to increase cancer screening rates. Telephone and mailed reminders from providers, multimedia educational interventions, financial incentives, and peer counseling can all increase women's use of mammography (Clementz et al., 1990; Davis et al., 1997; Irwig et al., 1990; Janz et al., 1997; Kendall, 1993; Kiefe et al., 1994; King et al., 1994; Landis et al., 1992; Lantz et al., 1995; Mickey et al., 1997; Mohler, 1995; Taplin et al., 1994). Among women already screened for cancer, reminders to return for screening increase interval testing (Mayer et al., 1994; Schapira et al., 1992). Providing general information about cancer screening alone to those who are eligible, however, has not been effective in increasing test use (Champion, 1994b; Nattinger et al., 1989; Skinner et al., 1994).


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Music Events Programme
Battle of the Rock Bands
It's time to get your ROCK on! Get your band together! Practice! Show the Convention that no one can rock harder than your group! Battle of the Rock Bands is exactly what it says - we are looking for some of the best Rock Band players to come out and show their stuff at the convention! So if you've perfected Garbage, if Nirvana has nothing on you and if you could sell more tickets than a Foo Fighters gig... prove it!
Dance Wars
Show us your moves! We pit dancer against dancer in our all out no holds barred dance battle to END all others! So if you move like Jacko, if you can shake it like Beyoncé and if you've can top it all off with some killer Jazz Hands then this is one tournament you can't miss out on!
The Rocky Horror Picture Show
@rcadeCon has been taken over by Sweet Transvestites from Transsexual Transylvania... and we kind of like it! Riff Raff, Magenta, Brad and Janet are all coming to @rcadeCon and it couldn't be a show without the stunning Dr. Frankenfurter. Grab your fishnets and slap on that makeup as for one night only we bring life to one of the greatest movies ever made!
Masquerade Ball
You don't need frilly frocks or a fancy suit to be part of the Masquerade. Grab a mask, hide your face
and prepare for a night of magic and mystery. A hundred painted faces will smile back in our lavishly
decorated ballroom, with special entertainment, a live house band and one of Dublin's top DJ's this
promises to be one of the best nights of the entire convention.
Masks will be available to buy at the convention so don't worry if you can't find the perfect one as
there will be lots to choose from at our stall in the Trader's Hall.
Pre-Registration is
We are now accepting online registrations.
Pre-registering can get you discounts on con entry and accommodation, not to mention some awesome goodies.
Read more about pre-registration!


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quote:RogerTheShrubber LSU is a notch below elite. Until the offense is fixed, I doubt you will see another defense to carry LSU like you did in 2011. The offense kept LSU from a title then, and it will in the foreseeable future if it doesn't change. LSU's offense has a random feel like the staff is drawing plays from a hat. The defense will only carry them so far
quote: I think that most football fans, commentators would disagree with your opinion of LSU being a little less than an elite program...
quote:Simply stated, what level of performance do you think this coaching staff gets out of the players (effort, game plan, game day decisions, etc.)?
quote: RogerTheShrubber Depends on how you define elite. I think LSU needs to win another championship to reach that level.
quote:My entire family and many of my friends are die hard Tiger fans and share the opinion that the programs current level of success seems to come in spite of Miles game-day decisions rather than because of them. Most would be terrified to see Chavis get tired of carrying the load and leave. None of these friends and family are on the Rant, so it's certainly not just here.
quote:changes from week to week....just like most teams
quote:You know Miles has won a lot of games over his career and even a National Championship before Chavis showed up?
quote:I am not setting the definition, merely making the point that most other college football fans and commentators would view our program as elite
quote: I am not setting the definition, merely making the point that most other college football fans and commentators would view our program as elite.
quote: I think the program has room to bump up a notch.
quote:For the sake of discussion, agreggated over the past 5 years....
quote:LSU has been in worse situations before. I think the program has room to bump up a notch.
quote:Chavis has acknowledged that LSU 'a success is because of Les Miles.


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Tunisia's New Government To Be Finalized Friday 2 December
By Ahmed Ellali | Nov 27 2011
Ministers ,Ministries ,nominations of the Tunisian Government ,the general meeting of the Constituent AssemblyNext Friday, the members of  the Constituent Assembly will officially elect the interim President, who will in turn designate the Prime Minister who will be in charge of forming the new government.
Meanwhile, consultations are still in progress in regards to the new ministers, and it is expected that the majority of those appointed will be from Ennahda, the CPR (Congress for the Republic) and Ettakatol.
As far as Ettakatol is concerned, Mr. Khalil Zawiya is currently the favorite runner-up for the post of Minister of Social Affairs, Abdul Hay Chwikha for that of Minister of Finance, and Abdul Latif Abid at the Ministry of Education.
As for members of the CPR likely to be nominated within the new government, we can name: Samir Ben Amor, as Minister of Transportation, and Salim Ben Hmiden, as Minister for Youth and Sports.
The key Ministries, namely those of Interior, Foreign Affairs, and that of Justice, are expected to be taken charge of by members of Ennahda. The moderate islamic party actually insists that the Prime Minister be chosen among members of the party that disposes of the biggest number of seats – a request that has met vivid opposition among CPR and Ettakatol commissions. Thereby, Noureddine Bhiri is tipped to become Minister of Interior, and the Ministry of Justice will be handed over to either Abdul Razzak Kilani, Farid Annasri or Abdelfattah Mourou. Samir Dilou, one of the leaders of Ennahda, is to be nominated at the Ministry of Foreign Affairs.
With respect to other ministries, Abdul Karim Zoubaidy will remain at the head of the Ministry of Defence, while those recommended to lead the Ministry of Agriculture, the Ministry of Education, the Ministry of Higher Education, Scientific Research and Technology, and the Ministry of Culture are respectively: Mohammed Ben Salem, Abdessalem Mseddi, Abu Yoorob Marzouki and Abdul Jalil Tmimi.
Other key political figures, such as Yadh Ben Achour, head of the High Authority for the Achievement of the Revolution Objectives (HAARO), Kamel Jendoubi, head of the High Authority for the Elections (ISIE), as well as leaders of the Progressive Democratic Party (PDP), were also called in to take part in the new government, but declined the offer.
Source: Assabah, Almaghreb.


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Severe Weather Event - Squall Line
Overview: A severe squall line brought 60 to 100 mph wind gusts and three tornadoes to east central Missouri during the evening of April 10th 2013. The greatest and most widespread damage occurred in north St. Louis County from Bridgeton through Hazelwood to Florissant Missouri along the track of an EF-2 tornado. Following are the preliminary damage survey results for the three tornadoes, along with radar and damage photos. EF2 Tornado: Bridgeton, Hazelwood, Florissant Missouri MAXIMUM EF-SCALE RATING: EF-2 The tornado began in Bridgeton near I-270 and St. Charles Rock Road. A skating rink suffered EF-1 roof damage. The tornado moved northeast causing sporadic EF-0 and EF-1 tree damage for about 3 miles. The tornado intensified to EF-2 strength in Hazelwood near Woodcrest Lane where the roof was torn off a home. The tornado was also at its maximum width at this location reaching 500 yards wide. Along Teson Road, 10 appartment buildings were damaged with losing portions of their roofs. The tornado then turned a bit to the east and caused EF-2 damage at Lynn Haven Drive and Howdershell Road. Two homes at this location lost most of their roofs. EF-0 to EF-1 tree damage occurred along Lamplight, Coachlight, Caposele Lane, and Gerardini Drive. Several homes on these streets suffered roof damage from falling trees and large tree limbs. The area from Lynn Haven Drive to Gerardini Drive had the highest concentration of damage. As the tornado moved east northeast into Florissant sporadic EF-0 to EF-1 tree damage occurred to just east of St. Ferdinand Park along Beverly Drive. The tornado moved very fast, covering 7 miles in about 5 minutes. Sporadic thunderstorm wind gust damage, mainly tress uprooted or large limbs downed, was noted north and south of the tornado track. Several buisnesses signs were also damaged along Lindbergh Blvd. in Florissant. Storm Track and Damage Photos |
EF0 Tornado: "The Hill" St. Louis City, Missouri MAXIMUM EF-SCALE RATING: EF-0 A weak tornado touched down near the intersection of 59th Street and Rebel in St. Louis City and moved northeast across Dalton and January Avenues before lifting along Columbia Avenue. Many trees were snapped and numerous homes and garages/sheds were damaged along the path of the tornado. The most extensive damage occurred to several homes and a garage near and just east of the intersection of January Avenue and Columbia Avenue. One house on Columbia Avenue lost the entire east facing side of the roof . Pieces of the roof and insulation were scattered north and east along Columbia Avenue. Several cars were badly damaged along Columbia Avenue due to the falling debris. Storm Track and Damage Photos |
EF1 Tornado: Extreme Northeast Franklin County, Missouri MAXIMUM EF-SCALE RATING: EF-1 MAXIMUM ESTIMATED WIND SPEED: 100 MPH A tornado touched down in the Labadie bottoms, north of St. Albans, and lifted after traversing 1.5 miles east-northeast across St. Albans Island. Extensive tree damage was noted along the track. Storm Track and Damage Photos |


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CAMBRIDGE SPRINGS – A Cambridge Springs man was killed in a one-vehicle accident last night. The crash happened at 9:40 in the 22-thousand block of Route 19 in Cambridge Township.
Police say 34-year-old Corey Edward Conrad went off the east side of the roadway and struck a guardrail. He was sliding sideways when his Mitsubishi sports car went into a counterclockwise spin, striking a mailbox and then an embankment which caused the vehicle to go airborne.
After that it struck two trees, impacting over sixteen feet up the trees and then bouncing off the road, ejecting Conrad, who was not wearing a seat belt. The vehicle traveled a total of 329 feet from where it first showed signs of exiting the roadway until final rest.
Assisting at the scene were Cambridge Springs Volunteer Ambulance Service, Meadville Ambulance Service, Venango Volunteer Fire Department, the Crawford County Coroner, and Goodban's Towing.


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Deep within the dark corridors of a city office building... a new evil threatens the human race. Be the hero. Stop the necromorphs. Save humanity. Can you survive? http://www.roblox.com/VIP-item?id=95320159
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For the 2011-2015 grant cycles, we will focus our resources on the following TWO areas:
We offer support to public, private and church-based schools. We want to help create programs which will assist people who are dedicated to improving their condition, but who need additional resources to accomplish their goals. Specific areas of interest are:
Capital improvements which create better learning facilities
Innovative academic and support programs which target specific populations
The application of new technology in education
Increasing exposure to the liberal arts, by supporting visual and performing arts programs
Inquiry-based science programs
Vocational training programs
Before/after school programs
We want to help preserve natural eco-systems, and support sustainability and best-practice programs in agriculture. Specific areas of interest are:
Assisting Land Trusts to acquire land and conservation easements
Promoting programs which will allow farmers and ranchers to remain on their land and use it in a responsible, sustainable manner
Supporting local nature preserves and community gardens
Application Process
Contact Us
Recipients 2008-10
Recipients 2011-13
The Adams Legacy Foundation was established in 2005 to foster a commitment to philanthropy in the founder's heirs and succeeding generations. We are a family foundation which seeks to leverage its investments for the future. Our goal is to create supportive relationships with dynamic non-profit organizations to enable them to build their capacity and assist them in accomplishing their core programs. In pursuit of this goal, we will consider supporting facilities expansion projects, ongoing operation and program expenses, and leadership development/organization improvement initiatives. We will also consider program related investments, matching grants and endowments


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Product Number: | WE48350 |
Item Price: | $33.99 |
Availability: | In Stock |
Shipping Weight: | 0.40 lb. |
The Weaver 6-Hole Tactical Rings seen here are offered in matte finish. These rings do not compromise on performance, providing high-level accuracy. Your scope will hold zero, whether you are intensely training or involved in real action.
The rings are constructed of aircraft-grade aluminum to provide you with the most powerful tactical rings. Moreover, the design has six points of contact, providing the most security with your firearm. Zero is held even when out in grueling environments and while on the move.
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Oregon Judicial Department
Many of our documents are in Portable Document Format (PDF) and require the free Adobe Acrobat Reader Software.
A message from the OJD Court Language Access Services Program Manager, Kelly Mills
Reduced judicial funding over the past decade has amplified the difficulty of extending language services. However, access to justice remains a core Oregon Judicial Department (OJD) value. Nearly 15 out of 100 Oregonians need language assistance to conduct their business, protect their families or meet their accusers at court. In Oregon 9.6% of Oregonians are foreign born and 14.7% speak a foreign language in their homes. Six percent report speaking English "less than very well." Source: U.S. Census Bureau, 2012 figures.
At the end of the 20th century, Oregon's judicial and legislative leaders anticipated growth in the need for high quality language services and planned accordingly. The results today are a robust Oregon court interpreter program in 91 languages, and scheduling services in all 37 Oregon counties. Over 180 languages have been interpreted in Oregon courts since 1996 and the list continues to grow. Language access must not be a barrier to individuals trying to access the judicial system.
The Oregon Judicial Department will continue to comply with local and federal laws regarding non-discrimination and best practices for the provision of court interpreting services. For further information please read
We invite you to join the OJD to explore opportunities for engagement and partnership, and to call upon our office as a resource. If anyone feels they were denied appropriate language access to Oregon Judicial Department Services, we want to hear about it right away. Please send your complaint to
We will contact you to resolve the issue as soon as possible.
Kelly MillsProgram Manager, Court Language Access ServicesOregon Judicial Department
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MasterWorks Ambassador Program
MasterWorks is looking for a few good men and women to help spread the news about the Festival. It's this easy:
Already handed out your brochures and hung your posters? Still want to do more?
- Hang a poster.
- Give a friend a brochure.
- Tell your studio, orchestra, or theatre about your summer.
Already handed out your brochures and hung your posters? Still want to do more?
- Publish an article about MasterWorks on your blog or in your school newspaper (we'll supply you with a template).
- Host a MasterWorks Day at your school. You'll be sent all of the supplies to make a great presentation (video, promo materials, candy, etc). Pending travel ability, a MasterWorks staff member may even be able to come help! For more details, email firstname.lastname@example.com.
- Email, Facebook, or tweet the MasterWorks website link to a friend or family member.
Save $100
If you refer a friend to the MasterWorks Festival, and he/she applies and is accepted, you will receive a $50 iTunes gift card or $100 off your tuition. Just make sure the student lists your name in the "How did you hear about MasterWorks?" section of the application.
We believe that being a MasterWorks Ambassador also means being God's ambassador, since our ultimate goal is to share the love of Jesus with the performing arts world. "Their voice has gone out into all the earth, their words to the ends of the world." Rom. 10:18.
Fill out the form below and get started today!
Fill out the form below and get started today!


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Jon Jones has never lost via knockout, submission or decision.
UFC typically has three "Octagon girls" at each event. Arianny Celeste and Chandella Powell, left and center, were rejoined by Brittney Palmer, making her return at UFC 140 after a hiatus.
Featherweight fighter Chan Sung "The Korean Zombie" Jung scored the most significant win of his career Saturday in Toronto. Jung, who beat former contender Mark Hominick in seven seconds, tied a UFC record for fastest knockout.
Frank Mir, on top, used an armlock known as a kimura to break Antonio Rodrigo Nogueira''s right arm.
Jon Jones recorded his 15th professional win at UFC 140 in Toronto.
Chan Sung Jung had no problems making weight Friday for his UFC 140 bout in Toronto.
Antonio Rogerio Nogueira now has a 3-2 record in UFC after winning at UFC 140 in Toronto.
Antonio Rodrigo Nogueira is the only man to win heavyweight titles in UFC and Pride.
Tito Ortiz held UFC''s light-heavyweight belt longer than anyone else.
Frank Mir is a two-time champion in UFC.
Lyoto Machida challenged for UFC''s light-heavyweight title at UFC 140 in Toronto.
Light-heavyweight champion Jon Jones, left, and Lyoto Machida had no problems making weight for Saturday''s UFC 140 event in Toronto.