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Frequently Asked Questions About the Enhanced Easement Incentive
UPDATE: The enhanced easement incentive expired on Dec. 31, 2014. Unless Congress acts to extend or make permanent the incentive, starting on Jan. 1, 2015, conservation easements will remain deductible, but will be subject to the same caps as other non-cash contributions — 30 percent of AGI with a five-year carry forward. The Land Trust Alliance and its partners are committed to working to make the incentive permanent in the 114th Congress.
In tax years 2006-2013, a Federal tax incentive for conservation easement donations helped thousands of landowners to conserve their land. If you own land with important natural or historic resources, donating a conservation easement can be one of the smartest ways to conserve the land you love, while maintaining private property rights and possibly realizing significant federal tax benefits. This incentive will expire Dec. 31, 2014.
When first enacted in 2006, Congress also added several reasonable reforms to help prevent abuse of that incentive. Those reforms do not expire. For a more comprehensive look at the tax rules applicable to easement donations see our Conservation Donation Rules page.
Below we have tried to answer the most commonly asked questions:
The Enhanced Incentive | Reforms | Advice for Land Trusts | Outreach
The Enhanced Easement Tax Incentive (Updated for 2014)
1. How does the enhanced easement incentive change the law for conservation donations?
NOTE: These provisions expired Dec. 31, 2014, returning the cap to 30 percent of the donor's income over a maximum of six years.
The enhanced easement incentive:
- Raises the deduction a donor can take for donating a conservation easement from 30 percent of their adjusted gross income in any year to 50 percent;
- Allows qualifying farmers and ranchers to deduct up to 100 percent of their income; and
- Extends the carry-forward period for a donor to take tax deductions for voluntary conservation agreements from five to 15 years (in addition to the year of donation).
2. Can you give me an example?
UPDATE: These provisions expired Dec. 31, 2014.
Without the enhanced easement incentive, a landowner earning $50,000 a year who donated a $1 million conservation easement could take a $15,000 deduction for the year of the donation and for an additional five years – a total of $90,000 in tax deductions.
The enhanced easement deduction allows that landowner to deduct $25,000 for the year of the donation and then for an additional 15 years. That's $400,000 in deductions. If the landowner qualifies as a farmer or rancher, they can zero out their taxes. In that case, they could take a maximum of $800,000 in deductions for their million dollar gift.
3. Can anyone deduct more than the value of their gift?
One can never deduct more than the fair market value of the gift. This change simply allows landowners who previously could not deduct the full value of their gift to deduct more of that value.
4. Who qualifies as a farmer or rancher?
The enhanced easement incentive defines a farmer or rancher as someone who receives more than 50% of their income from "the trade or business of farming". The law references an estate tax provision (Internal Revenue Code (IRC) 2032A(e)(5)) to define activities that count as farming. Specifically, those activities include:
- cultivating the soil or raising or harvesting any agricultural or horticultural commodity (including the raising, shearing, feeding, caring for, training, and management of animals) on a farm;
- handling, drying, packing, grading, or storing on a farm any agricultural or horticultural commodity in its unmanufactured state, but only if the owner, tenant, or operator of the farm regularly produces more than one-half of the commodity so treated; and
- the planting, cultivating, caring for, or cutting of trees, or the preparation (other than milling) of trees for market.
The qualified farmer or rancher provision also applies to farmers who are organized as C corporations. For an easement to qualify for the special treatment, it must contain a restriction requiring that the land remain "available for agriculture".
5. Do these changes apply to gifts of land?
This enhanced easement incentive applies to the various specific gifts of partial interests in land specified as a "qualified real property interest" under IRC 170(h)(2).
The enhanced incentive provides special treatment for certain donations (those qualifying under section 170(h), allowing the donor to deduct 50% of AGI and carry forward their deductions for 15 years. They can deduct 100% of their AGI if they are a "qualified farmer or rancher."
That treatment clearly does NOT apply to gifts of land in fee, gifts of a donor's entire interest in a piece of land, or to gifts of an undivided interest in a piece of land, which are deductible under the same terms as other charitable donations of capital gain property -- up to 30% of AGI, with 5 years carryover).
A person whose income is modest compared to the value of his or her land, who has been considering a gift of land in fee, may want to consider a gift of a partial interest qualifying under section 170(h) instead, if the more favorable treatment of such gifts is important to them.
They have three options:
- A gift of a conservation restriction;
- A gift of a remainder interest (they donate the land, in fee, but retain a life estate, the right to live on and use the land until they die); or,
- A gift of all their rights to a piece of land reserving for themselves the right to certain mineral rights.
All of these have their complications and expenses. But there is nothing in these gifts that would preclude the landowner's option to donate the remainder of their rights (the rights not previously given to the donee in the conservation easement, their life estate interest, or their mineral rights) at some later date.
Such a second donation would be treated as an ordinary charitable donation of capital gain property, subject to the 30%, 5 year carryover rules.
A caveat: A "qualified farmer or rancher" who wishes to do this will not, in most cases, be able to benefit from the 100% AGI deduction by this means, because to qualify, their donation must, according to the legislation, include a restriction requiring that their land remain "available to agriculture".
Please note: This is our careful reading of the legislative language, and we think it is a reasonable one and consistent with Congressional intent. It is not legal advice. If considering one of these strategies you may wish to consult one or more of the tax guides available on our publications page.
6. Does the enhanced easement incentive apply to bargain sales of land?
The enhanced easement incentive does apply to bargain sales of conservation easements that qualify under IRC 170(h). It will not apply to donations of land in fee, or to bargain sales of fee title to land.
In order for a landowner selling a conservation easement in a bargain sale to qualify as a "farmer or rancher" they may need to consider an installment sale. The income received from the sale of the conservation easement probably will not be viewed as "income from the trade or business of farming" by the IRS, and this income could disqualify them. However, to be qualified as a farmer or rancher the IRS only needs to qualify the donor's income in the year of the donation, a farmer could arrange an installment sale that would provide him little sale income in that year, but provide the balance to him in the next year, which could allow him to qualify for the 100% deduction.
7. Does the enhanced incentive only apply to conservation easements?
The expanded incentive applies to all donations covered in IRC section 170(h)(2), which includes donations of the entire interest of the donor other than a qualified mineral interest; a remainder interest; or a permanent conservation or historic preservation easement.
8. Does the enhanced easement incentive apply to C-Corporations and S-Corporations?
Under the enhanced easement incentive, C-corporations whose gross income from farming is more than 50% of their total gross income, and whose stock is not publicly traded on a recognized exchange, are treated as an individual and qualify to take a deduction for a conservation easement donation of 100% of their adjusted gross income (AGI) and may carry over unused deductions for 15 years.
Other C-corporations remain limited to a deduction of no more than 10% of their AGI for a gift of a conservation easement, and may carry over unused deductions no more than 5 years.
Donations by S-corporations are passed through to their stockholders, and they, as individuals, benefit from the enhanced easement incentive as other individuals. If the S-corporation's income is solely from farming, however, at this time (pending guidance from IRS) we believe that each stockholder would have to meet the test for a "qualified farmer or rancher" on their own, as an individual, in order to benefit from the 100% AGI deduction limit.
A separate expiring tax provision, the "S Corporation Donation Incentive," allows most S corporation shareholders to deduct their share of the full fair market value of a charitable contribution made by the company without regard to their "basis." Read more. UPDATE: The S Corporation donation incentive also expired Dec. 31, 2014.
9. What is the timeline for this expanded incentive?
The enhanced easement incentive applies to all easements donated between January 1, 2006 and December 31, 2013. While the incentive had expired for several months in 2008, most of 2010, and all of 2012, it was renewed retroactively such that there was no gap in eligibility.
10. What other restrictions apply?
Conservation easement donations are subject to the same restrictions as they were before. For example, easements must meet the "conservation purposes" test defined in the existing law; they cannot be donated as part of a "quid pro quo" agreement; and they must be donated to a qualified organization -- a governmental unit or a publicly-supported charity that has "a commitment to protect the conservation purposes of the donation, and …the resources to enforce the restrictions."
Learn more about Treasury Regulations on conservation easement donations.
- U.S. Treasury Regulations on Donations of Conservation Easements
- The Federal Law on Donations Of Conservation Easements (and other partial interests)
- Our Extensive Page on Conservaiton Donation Rules
- You may also wish to consult the specific restrictions on the estate tax benefits of conservation easements as you may also qualify for those.
11. Will donors who use the enhanced easement incentive be audited?
Taking advantage of the enhanced easement deduction will not necessarily affect one's likelihood of being audited. All donors should note, however, that the IRS has been increasing the number of tax returns it audits – the number has doubled in the last two years. The IRS has also indicated that high value donations of property – including donations of conservation easements -- will receive more attention from the IRS than most tax returns.
That makes it particularly important for a donor to know and follow the law, and utilize a reputable, professional appraiser who has experience in the appraisal of conservation easements.
Reforms to the Rules for Easement Donors
1. How does the 2006 Pension Protection Act prevent abuse?
Under the new law, the definitions of substantial and gross misstatements of value have been changed. Previously, a taxpayer whose donation was finally determined to be worth $200,000 would have been guilty of a substantial misstatement if they had claimed a value of $400,000, and guilty of a gross misstatement if they had claimed a value of $800,000. Now, they would be guilty of a substantial misstatement for claiming a value of $300,000, and of a gross misstatement if they claimed a value of $400,000. There are substantial additional tax penalties for such misstatements for the taxpayer, and they make the appraiser subject to penalties of up to 125% of their fee plus potential disbarment from working on federal tax matters.
The law also redefines who is a "qualified appraiser", and gives the IRS the power to issue new regulations on appraiser qualifications. This is important: as of the date of enactment of this law, appraisers will need to show donors that they are qualified under the new law and any new Treasury regulations or guidance that may follow from it. Lastly, the law states that a qualified appraiser must "demonstrate verifiable education and experience in valuing the type of property subject to the appraisal."
These new rules apply not just to conservation easements, but to all charitable donations of property.
2. Will this make appraisals more expensive?
It is possible that appraisals for conservation easements will be marginally more expensive. But these reforms are important steps towards ensuring that appraisals accurately reflect the value of charitable gifts.
3. How does the new law affect easements that protect both conservation and historic preservation values?
The new law tightens the rules for easements on "certified historic structures." If you are protecting a property that includes such a structure (e.g. a farm with a historic stone barn that is listed in the National Register) these new regulations may apply to you. Donors and donees of easements protecting historic structures need to understand the new rules, which include a filing fee for donors and specific appraisal requirements.
Some of the new rules apply to historic structure easements donated as early as July 25, 2006. Any donor who has donated a historic preservation easement since that date should be made aware of the new rules.
4. What about land with historic value, like battlefields and Native American burial grounds?
There is no change in the law for easements covering battlefields or other land with historic value. IRC 170(h)(4)(A)(iv) distinguishes between "historically important land areas" and "certified historic structures". Only easements protecting the latter should be affected by the new law.
5. What is the timeline for the reforms?
The new law applies to all donations made after the date of enactment of this new law. The law makes these reforms permanent. As noted above, sections of the legislation applying to historic preservation easements are retroactive and apply to easements donated since July 25, 2006. These reforms do not expire.
6. Have there been other changes besides the 2006 Pension Protection Act?
Yes! The IRS has changed the instructions for Form 8283, and now asks for additional information from easement donors. In addition, the IRS has revised Form 990 – the tax return all charities complete. The IRS has also changed Form 1023, the application for nonprofit status, and in 2004 issued a cautionary notice regarding conservation donations. Please see our other pages on:
- Federal Tax Regulations for all Conservation Contributions
- IRS Audits of Conservation easements
- Tax Issues for Land Trusts
What Does This Mean for Land Trusts?
1. Should land trusts that focus on resource conservation avoid historic easements?
The 2006 Pension Protection Act provisions on easements to protect historic structures do require additional documentation and a small filing fee. But the documentation required should be part of the appraisal report in any case, and the filing fee is relatively small ($500 maximum).
2. Will the enhanced easement incentive lead to potential abuses?
Landowners learning of the enhanced easement incentive may inquire about donating a conservation easement without knowing what does and does not qualify as a tax-deductible easement. Now as before, a conservation easement donation only qualifies for a tax deduction if it is "exclusively for conservation purposes" as those purposes are specifically defined in IRC 170(h)(4) and the accompanying regulations. Land trusts should carefully explain the law -- and their mission -- to potential donors, so that landowners understand the requirements, and understand that a land trust may decline to accept a donation that does not, in its best judgment, meet both the legal requirements and the land trust's specific charitable mission.
3. What can land trusts do to be strategic with this new incentive?
The enhanced easement incentive should provide a powerful new incentive for conservation donors, and land trusts may be approached by an increasing number of interested landowners. While this increased interest is good for conservation, it places a greater responsibility on land trusts to be strategic and thorough in their conservation projects.
We recommend that your land trust staff and board:
- Review the new tax law and the existing Treasury Regulations to be familiar with the conservation purposes test imposed by law;
- Adopt Land Trust Standards and Practices and review the practices that assist organizations in focusing their conservation including:
- Practice 1A. Mission. Review your mission and discuss any updates that might clarify the public purpose served by your organization.
- Practice 8B. Project Selection and Criteria. Review your conservation criteria – the criteria you use to approve easement and other projects. Make sure the criteria accurately reflect your mission, organizational priorities and the tax code. (If your land trust does not have conservation criteria, create and adopt them!)
- Practice 8A. Identifying Focus Areas. Create or update your strategic conservation plan. In the absence of a formal strategic conservation plan, your land trust should figure where you want to focus your resources and make a plan for reaching out to those landowners.
- If needed, review the detailed information available on The Learning Center that explain these practices in more detail and provide sample documents and relevant links.
- Discuss how to implement your criteria and focus areas so that your staff and board are ready to reach out to important landowners whose property you would like to see protected, and ready to say no to projects that do not achieve your goals and plan.
In addition, there are several other elements of Land Trust Standards and Practices that are particularly important at this time. These include:
- Practice 8D, Public Benefit of Transactions. The land trust should create or review its internal procedures for evaluating and documenting the public benefit of every transaction it engages in, and for ensuring that any federal, state and local requirements are met.
- Practice 9A, Legal Review and Technical Expertise. Make sure your land trust is adequately represented by an attorney with experience in this area.
- Practice 10B. Appraisals. Make sure the appraisers you and your donors work with know about the new appraisal rules. Let donors know that your organization will request to see a copy of the completed appraisal and that your organization will not knowingly participate in projects where it has significant concerns about the tax deduction.
Outreach to Your Community
1. How can I make sure landowners with valuable land know about the enhanced easement incentive?
This is a great opportunity for land trusts to achieve their strategic conservation goals. The land trust, after identifying its focus areas, can use the new tax law as an opportunity to approach landowners in these areas about conservation. We've put together a Grassroots Toolkit that includes sample materials that help explain this new incentive, including a template op-ed, and a template letter to the editor that you can use to generate press coverage. In addition, the toolkit has instructions for hosting an event to educate landowners, get your work in the news, and thank your US Senators and Representative.
Want to share the news with your local media? Use the template press release in the toolkit or send them a link to our press release with a personalized cover letter.
2. What is your advice for potential easement donors?
Potential easement donors should know that the donation of a permanent conservation easement is a big commitment. They should carefully consider their donation, and should consult with an attorney prior to donating a conservation easement (see Land Trust Standards and Practices 9B, Independent Legal Advice).
3. Still have questions?
We will be adding new material soon, so keep checking back in! Contact us at email@example.com or 202-638-4725.


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Clifford S. Mintz has held a variety of positions, including stints as a medical school professor, professional recruiter, management consultant and medical/science writer. He is the founder of BioInsights, a biopharmaceutical education and training organization, co-founder of BioCrowd, a social networking and career development Web site for bioprofessionals, and the author of BioJobBlog. He teaches product development and regulatory affairs in several biotechnology training programs and is an adjunct professor in the department of biochemistry and molecular biology at the Georgetown University School of Medicine.
I always have liked science, and, by the age of 10, I decided that I wanted to be a veterinarian. However, after seeing the film "Ben Hur"— in which two characters who have leprosy are miraculously cured – at age 11, I fantasized about what it would be like to discover cures for infectious diseases. As corny as it may sound, the movie convinced me that my true calling in life wasn't veterinary medicine but microbiology. Nonetheless, I enrolled at Cornell University as a preveterinary medicine undergraduate with a dual major in animal science and microbiology. During my senior year at Cornell, Brooks Naylor, my food microbiology professor, invited me to do a senior research project in his laboratory. After several weeks in the laboratory, I was hooked, and I knew that graduate school, not veterinary school, was in my future.
I entered graduate school in 1974 and did my thesis research in Robert Deibel's laboratory in the department of bacteriology at the University of Wisconsin-Madison. I studied the pathogenesis of Salmonella gastroenteritis. Because Deibel was chairman of the department and a food microbiology consultant, he wasn't around much. This forced me to become a self-reliant independent investigator very early in my scientific career. When I started graduate school, my goal was to earn a doctoral degree and teach microbiology at a small liberal arts college. However, after three years at Wisconsin, I decided to eschew a career as a science educator in favor of becoming a tenure-track faculty member at a prestigious research institution.
I received my doctoral degree in 1981and chose to do a postdoctoral fellowship with Stephen Morse in the department of microbiology at Oregon Health and Science University. There, I investigated the pathogenesis of Neisseria gonorrhoeae. After two years in Morse's lab, I realized that the field of molecular biology finally had taken off and that I would need to develop molecular biological skills to compete for my coveted tenure-track faculty position. With this in mind, I joined Howard Shuman's laboratory in 1984 as a postdoctoral fellow in the department of microbiology at the College of Physicians and Surgeons at Columbia University. My work in Shuman's laboratory looked at the molecular pathogenesis of Legionella pneumophila, the causative agent of Legionnaires' disease.
In 1987, my newly acquired molecular biology training and respectable publication record helped me to land a tenure-track faculty position in the department of microbiology at the Leonard M. Miller School of Medicine at the University of Miami. I spent the next seven years feverishly doing laboratory research, teaching medical and graduate students, publishing papers and writing grants to establish an independent research program on the role of lipopolysaccharide in the molecular pathogenesis of L. pneumophila. While I was a productive researcher who regularly published work and was recognized on several occasions for teaching excellence, I failed to consistently win grant support to run my laboratory. Consequently, in 1994, I was denied tenure and forced to leave academia— an emotionally devastating event that that ended a lifelong dream of becoming a world-class research scientist.
Luckily, at that time, the U.S. biotechnology industry finally had hit its stride, and I landed a job as a scientist at a New Jersey-based biotechnology company managing an antibacterial drug-discovery program. My two years in industry provided me with a firm understanding of the business side of science and, perhaps more importantly, convinced me that industrial research wasn't for me. This, coupled with a desire to teach again, prompted me to successfully apply for a job as chairman of biology at a local community college. It was a good idea at the time, but I quickly realized that, while I still loved to teach, administration wasn't my strong suit. I left the community college job after a year.
Unfortunately, by 1998 I effectively had exhausted most traditional career options for scientists with doctoral degrees, and I desperately needed a job— mainly because I had a wife and three young children to support. Fortunately, while working at the community college, I helped several professional recruiters place new hires into jobs at biotechnology and pharmaceutical companies; this prompted me to seriously consider professional recruiting as a career option. In early 1999, I landed a job as a recruiter at a local recruiting firm. As a new hire, I had to attend recruiter school for six weeks. Surprisingly, this training played a pivotal role in subsequent decisions that helped shape my career.
I think he is absolutely right.

subset: commoncrawl


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Regions :: Southeast Asia Shell to expand polyols capacity in Singapore5:28 AM MST | February 6, 2013 | Francinia Protti-Alvarez Shell Chemicals has made a final investment decision to upgrade its Jurong Island, Singapore, polyols facility, the company announced today. The investment is expected to increase polyols capacity by more than 100,000 m.t./year and add new grades to Shell's product offering. The project is expected to be completed in 2014. Shell currently has capacity for 260,000 m.t./year of polyols at Jurong Island, reports say. "The Asia/Pacific market for polyols has grown rapidly over the years and we see increasing demand for higher-comfort products... This information is only available to Chemical Week subscribers. Forgot your user ID or password?
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Remember when Microsoft took the wraps off its new 12-inch Surface Pro 3 while comparing it to a MacBook Air last month? Microsoft is hoping that argument was convincing enough to at least some MacBook users with a new trade-in offer allowing MacBook Air owners to get up to $650 off a new Surface Pro 3. All they have to do is hand over their MacBook Air and hop on the productivity train with their new Windows 8 hybrid tablet/ultrabook.
With the trade-in discount, the $799 base model Surface Pro 3 comes to just $150.
We're assuming the full $650 trade-in value will be for the latest Air models in good condition, and the deal will require you to hunt down a Microsoft retail store by July 2014 to complete the trade-in. Any takers?
Leave a Reply
55 Responses to "Microsoft offers $650 to trade in MacBook Air for Surface Pro 3"
Its not much news anymore that Microsoft is doing something like this. Who would want anything from Microsoft anymore. Software crashes and hardware is cheap and plastic. Let alone drivers and the windows 8 OS that sucks big time. Microsoft used to dominate the market at one point. Lets hope it gets used to be second best. Me. I wouldn't touch a laptop with windows 7 or 8 anymore, even if i had one for free. I would go Linus if i had no other option.
How is it unbelievable? It's there, so it's believable. It's also quite funny.
Life is not to be taken so seriously. Really. There's no medal at the end because you cannot see the funny side to things.
This is just sad… Soooo sad… If someone even trades in, it will be because of the money… they sell the surface shit too and that got $1000 to but the latest kick-ass Air on the market
lol love the original headline
Hahaha this is great! the thing is in one year the Surface Pro 3 will be worth about $200. In a year a 2013 MacBook Air's value is $650 on ebay with an i5, 128 GB of storage and 4GB of RAM, some are even selling way above the price of the Surface Pro 3. I think this is really funny. Surface Pro 3 looses too much value after 1 year.
There's a Surface 3? What happened to the first two iterations? I love my MacBook Air; thank you.
I need an upgrade to my MacBook Air in fact: trade in MacBook Air, get Surface for dirt cheap, sell Surface for profit on eBay, buy new MacBook Air.
Microsoft just funded my new Apple machine…THANKS!LikeLike
That is one reason why Steve was adamant about using just the finger. Regarding this offer, I have a certain finger raised right now.


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Ubuntu and gnome... two systems both known for doing STUPID CRAP.
DO NOT drop fallback mode, AT LEAST until all GPU's on ALL systems actually are able to run the GL-junk.
Just because it CAN run on llvmpipe does NOT mean that it SHOULD. llvmpipe is SEVERE and UNWARRANTED overhead on systems that are already barely able to keep up.


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Club Feet
How to Manage the Club Foot: Birth to Maturity
A club foot can often be corrected with proper and early intervention, especially in young horses.
Photo by Courtesy Dr. Ric Redden
Managing the Club Foot
Veterinarians and farriers can work together to help club-footed horses lead productive lives.
Photo by The Horse Staff
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Horse owners and veterinarians can identify a club foot based on classic signs and grades of severity.
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Just about every horse out there has what we might call a hoof problem on at least one of his four feet. It might be a simple mismatch that might not be a problem, or it might be much more serious. In any case, hoof problems, regardless ... Read More
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The first presentation on the agenda of the 16th annual Bluegrass Laminitis Symposium, held January 16-18 in Louisville, Ky., was a discussion of the club foot--a problem seen in all places and breeds. While probably all of those present had see... Read More
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"The horse's foot is so integral to most of what we do in equine practice," said moderator Gayle Trotter, DVM, MS, professor in clinical sciences at Colorado State University, in the Podiatry forum on Dec. 12 at the American Association of Equin... Read More
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Some women love high heels. Walking in them might take some getting used to, but they provide the perfect look for big-city club-hopping or schmoozing at the latest gallery opening. They're not so great, though, for jogging or other sports. A... Read More
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Q: After seeing the conformation of several weanlings at a sale recently, I noticed that my weanling had a strange-looking foot. On closer examination of his leg, his foot seemed a bit boxy. Will I still be able to sell him... Read More
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April 01, 2001
Club feet might be one of the most common growth problems in young horses. Affecting youngsters primarily between birth and 6 months of age, the club foot actually is a flexural deformity of the distal interphalangeal joint (coffin joint) caused... Read More
Club Feet in Horses
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A foal born with club feet or a young, growing horse which develops the condition can be both a mystery and a problem for the owner and the veterinarian in charge of treatment. The condition can be mysterious because many factors might be... Read More
DOD: Developmental Orthopedic Disorders
September 01, 1996
Ask six veterinarians what causes developmental orthopedic disorders in foals and you might get six different answers. According to Tina Kemper, DVM, there could very well be six causes, and possibly more. Kemper specializes in equine internal... Read More
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Farm Call: Your Questions Answered
Club Foot Heritability
Q. The farm I work at has a mare with a club foot. Her mother did not have a club foot, but I am told her sister and her yearling colt did. Is club foot an inherited condition?


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The bluntest tool in the box that believes that he/she can get away with wearing a brightly-coloured patterned 70s all-in-one jump suit on a ski piste, whilst all around them decent human beings are getting on with their lives. Clearly these clueless spanners have misunderstood the meaning of re-living their pasts and have renounced any hope of future poon-pummelling by insisting on dressing like tits who should otherwise contribute to society by going home and change everything about your simple meaningless existence, including their wardrobe. Stop doing and start thinking, you cretins.
You have certainly found your place in society with a face like that whilst wearing that shit. Have you totally given up on life you fashion infraction?
od uživatele Captain Cackpipe
10. Září 2011


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A mixed pack of individual circular adhesive gemstones and pearls; in a selection of reds, greens, creams and browns.
Delivery w/c 20th January 2014
Curiosity Corner by Dovecraft is a collection of all things vintage; gems, buttons and lace decorate the pages of these beautifully nostalgic designs. The muted tones and eclectic elements create a truly charming craft collection.
A mixed pack of individual circular adhesive gemstones and pearls; in traditional greens, reds, blues and white tones.
Tis the Season by Dovecraft is stylishly decadent with the nostalgia of Christmas past with a beautifully warm colour palette and icons of the festive season.
A mixed pack of individual circular adhesive gemstones and pearls; in cream, pink, reds and green tones.
Santas Workshop by Helz Cuppleditch is full of the magic of Christmas; visit the North Pole while Santa and the elves are busy getting all the presents ready for some festive fun!
A mixed pack of individual circular adhesive gemstones and pearls; in subtle blues, pinks, grey and cream tones.
Cupcake Boutique by Dovecraft is inspired by the little luxuries in life. Delicate hand drawn images by talented artist Siobhan Harrison feature beautiful florals and gorgeous cakes to create a truly delightful craft range.
The complete collection includes paper packs, adhesive gemstones, ribbons, brads, paper blossoms, tiny buttons and adhesive gems
Merry magic is a collection of contemporary Christmas papers and embellishments. Packed full of fun festive designs in a pretty colour palette to make any craft project stand out.
Garden Party from Dovecraft is a delightful range of co-ordinating craft papers, gems, paper blossoms, decoupage, brads, buttons, and 3D stickers. Inspired by traditional country garden parties with a charming colour palette of yellows, creams, pinks and greens.
A mixed pack of individual circular adhesive gemstones and pearls; in bright yellow, pink, red and green tones.
The Riverbank Revels collection by Helz Cuppleditch is a cheerful collection of riverbank creatures enjoying idyllic afternoon by the river. Beautiful hand drawn river barges and picnic scenes add to its charm.
Riverbank Revels is bursting with exciting products including co-ordinating papers, ribbons, brads, decoupage, clear stamps and much more! Collect the full range and get crafting
Helz Cuppleditch brings us her latest collection of festive products direct from the North Pole. Christmass most adorable Penguins are joined by a range of cute characters as they help Santa get ready for Christmas. The collection comprises of designer paper and decoupage with a range of co-ordinating embellishments including ribbons, blossoms, stamps and much more.
Dovecraft colour studies are a stunning collection of papers and embellishments featuring on trend colour palettes. Monochrome contains an array of stylish designs including chevrons, florals and repeat patterns in a range of chic blacks, whites and greys
A mixed pack of enamel dots with pretty shades of green, pink, yellow and red to coordinate with the Belle & Boo craft collection.
Welcome to the world of a bob haired little girl called Belle and her adorable bunny friend Boo a charming world of innocence, warmth and adventure.
Trimcraft have partnered with Belle & Boo to expand their craft collections with a range of delightful paper craft papers and co-ordinating embellishments.
Capturing the nostalgic charm of Belle & Boo, there are a variety of products to choose from including stamps, paper packs and decoupage sets, perfect for inspiring crafters of all ages to get crafty. Be inspired by this charming collection and add some enchanting Belle & Boo flair to your craft projects.
Adhesive gemstones in different shapes and colours to add a sparkle to your projects.
Back to Basics Bright Spark includes a range of co-ordinating craft papers and embellishments from Dovecraft. The collection features cheerful modern designs including polka dots, flowers and contemporary repeat prints.
Adhesive pearls in different sizes and colours to add a chic finish to your projects.
Back to Basics Pretty in Pink is an on trend craft collection by Dovecraft featuring an array of versatile paper designs and embellishments with a soft pink and purple colour palette perfect for a number of occasions.
Adhesive enamel dots in coordinating colours to add interest to your craft projects.
Back to Basics True Blue is a sophisticated collection of papers and embellishments from Dovecraft featuring timeless designs. The Striking modern classic colour palette can be used on a variety of papercraft projects.
Adhesive gems in a variety of shapes in cream, blue and green colours. Acid free
Dovecrafts Back to Basics has something for every crafter this Christmas with either a modern & traditional collection depending on your preferred style. Whether its the traditional designs of snowflakes and holly in rich festive colours or the cool festive tones of deers and doilies in the modern collection, both are perfect for Christmas crafts.
A selection of adhesive gems in a variety of shapes in crystal white, red and green colours. Acid free
A selection of adhesive pearls in a variety of sizes includes reds and greens. Acid free
A selection of adhesive pearls in a variety of sizes includes blue, cream and green. Acid free
The Forget Me Not collection by Dovecraft is a gardeners delight. Delicate hand drawn florals and gardening tools by talented artist Siobhan Harrison capture the traditional English summertime. The pretty colour palette makes this a truly charming papercraft range and the gorgeous Decoupage is a key highlight of the latest Dovecraft collection.
A mixed pack of individual circular adhesive gemstones & pearls featuring colourful blues, pinks, greens and yellow tones.


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16 Best PerfumesWhich perfume ranked number one? Was it a discount fragrance or a designer fragrance? |
Why it's great: "Jo Malone never lets me down," one reader says. "This is a true orange blossom scent as if you leaned over and smelled the flowers off the tree. It is light and sweet and spot on." Overall, readers agree that the scent is invigorating and perfect as a staple scent in your collection. "I simply can't say enough about Jo Malone Orange Blossom. It has to be the single best fragrance I have ever owned (and I have owned hundreds -- I buy them, try them, and then give them away). It is fresh, clean, and refreshing. People always comment on it. Try this, you will be a believer." Because it's so amazing, readers say they'd definitely pay the price to purchase it. "I like to spend a bit more to get a GREAT scent and this one is a FAVE of mine," says one reader. "I get compliments every time I wear it and I am happy when someone mentions that it is 'my' scent. Clean and not overpowering, this is one of those PERFECT scents that you can wear in any occasion."
Buy now at Amazon.com
Agree? Disagree? Write your review here.
*At time of publication
SEE NEXT PAGE: No. 5: Saffron James Le'a Fragrance Eau de Parfum, $85
Older comments
Lady Gaga's "FAME", Rihanna "Nude", and Marc Jacob's "Daisy" are missing. Donna Karen's "Cashmere Mist" does have a pleasant scent.
by hiddenexpose Friday, April 12, 2013 at 12:44PM Report as inappropriate
I like some of these, but many great scents are missing--Nina Ricci's "L'Air du Temps," "Chanel," Paul Sebastian's "Design," Chanel's "Cristalle," and Estee Lauder's "White Linen" and "Pleasures."
by GigiSD Thursday, April 11, 2013 at 01:33PM Report as inappropriate
Have any of you tried Bella? What's it remind you of?
by Lexxie2004 Monday, April 8, 2013 at 10:30PM Report as inappropriate
Have actually never tried any of theese, happy for some new suggestions!
by Kbhaber Friday, March 8, 2013 at 06:35AM Report as inappropriate
Some of these were good
by LittleBunny Saturday, January 19, 2013 at 11:20PM Report as inappropriate
Where I don't like most of the ones mentioned, I love love love a few that are. And I like that they are on there and other women agree. They aren't soft and daytime like. The others are similar to me. But a good mix.
by RedFracas Saturday, January 19, 2013 at 11:51AM Report as inappropriate
I cant believe Chanel was not in there! But it was good.
by Glam101 Sunday, January 13, 2013 at 08:23PM Report as inappropriate
I don't know ladies. I adore J'Adore, but honestly, can't afford it. My next best pick is Eternal Magic by Avon. I sell Avon, but I'm not biased, but this is not old fashioned or overpowering or cloying. Stays with you all day too. You need to know an Avon rep to let you know which type you're looking for as they vary widely.
by kaerae01 Tuesday, December 18, 2012 at 02:45PM Report as inappropriate
I've only tried two in the list. VS is okay. Avon's is amazing but can be overwhelming if over applied. But again, it happens with any perfume!
by yestfl Saturday, November 10, 2012 at 08:35PM Report as inappropriate


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The original deal pioneer keeps on pinching pennies and cracking wise. No, that price isn't a typo.
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Re: Doctor Mario's Snake Oil
Hmmm... Is it the name Doctor Mario? Or the likeness? Or Nintendonitis?
Re: SuperPuppet2
What an interesting combination of painterly and cell-shading you have got going on. Nicely done.
orabbit wrote:Hmmm... Is it the name Doctor Mario? Or the likeness? Or Nintendonitis?
I'd guess Doctor Mario and Nintenonitis, since there is a game called Doctor Mario? (and since his likeness has been used many other times in this derby)
Was inspired by some old propaganda posters this morning. The results are what you see. Hope you all enjoy!!!
Re: Give 'em Shell
runnerfrog13 wrote:I'd guess Doctor Mario and Nintenonitis, since there is a game called Doctor Mario? (and since his likeness has been used many other times in this derby)
What about using "Doctor M" ?
dooomcat wrote:Ha! I always love your characters Ape!
Thank you! Likewise! I'm quite fond of this little guy. I hope he rolls a twenty!
Re: saving throw
Thanks for the compliments! I wonder if this is the first bugbear in woot history?
Re: Universal Plug and Play
This is great! I love the style too!
Re: Weird vegetable skills
Yeah, I loved this one too. So tongue in cheek. Sure wish this could have been in the Purple plus sale
ApeLad wrote:Thanks for the compliments! I wonder if this is the first bugbear in woot history?
My players just did battle with some bugbears last weekend. I had fun with the voices.
Re: Doctor Marioni
Edit - Please vote for the new improved version! I hope this flies. Is Nintendonitis rejectable, Mr./Mrs. Rejectionator?
amroyo wrote:I get the word play with the title but there's something about this that looks odd. I think the TARDIS looks too much like a computer model. It is incongruous to the background.
I think it's the color gradients on the tardis, where the guitar part doesn't have any. Perhaps look into cell-shading the tardis to make the style more similar
orabbit wrote:I hope this flies. Is Nintendonitis rejectable, Mr./Mrs. Rejectionator?
You could always try "Doctor Plumber"
Re: Past Your Bedtime
Ocho, I nearly dismissed your shirt from the thumbnail alone ("oh boy, another CAT shirt") but then read your description. As a late-night gamer:Brilliant. GMV
Re: Pwned
I need this shirt! My dad and brother are super awesome chess players and this would be perfect! (There is seriously a dearth of cool chess shirts out there)
Re: Controlling
Ba dum bum *ching* Amusing puns, but it's your illustrations that really make it a winner. The EYES on that controller! Ha!
The text is not Nintendo text. It is Russian Propaganda style.
Re: Hotel Warfare
You know, sometimes my Monopoly games do tend to turn out rather more like Risk than they ought... Nice expression, and I like the foreshortening on the hotels as they fall off the table
mightyrain wrote:The text is not Nintendo text. It is Russian Propaganda style.
They don't mean the font style, but the word choice
runnerfrog13 wrote:They don't mean the font style, but the word choice
So you mean "paratroopas"
runnerfrog13 wrote:You could always try "Doctor Plumber"
That's even better! Maybe I'll mess with it later. Thanks!
Re: HELLO My Avatars Are (Kelly Green)
This not is for the Woot guys the jfsiv is my avatar for shirt woot, and it is a example of how to use my shirt.
Re: HELLO My Avatars Are (Royal Blue)
This note is for the Woot guys the jfsiv is my avatar for shirt woot, and it is a example of how to use my shirt.
Re: HELLO My Avatars Are (Red)
Re: Old school gamers
orabbit wrote:My players just did battle with some bugbears last weekend. I had fun with the voices.
You gotta have fun with the bugbear's voices! That's the whole point!
runnerfrog13 wrote:I love the graffiti style, very Banksy. Refreshing.
I was thinking Blek Le Rat, but you know, same thing.
Re: Birthday level up
I would click N and run. Screaming.
similar shirts?
Re: Gamer by Day...
Hah. One color on black.
*Makes me think more of a Sorry piece than a pawn*
Re: Victory through Chaos
My brother mastered every combo of every game...and I'd hold my own against him with low hit, high hit, low hit, high hit...and a random button mash when my power bar maxed. I need this shirt!
This is a great design. Wish it wasn't Mario .
Re: Know Your Arsenal
I really like this, but I feel like I've seen this before. Is this a resub?
Re: Grown Boy
Who, me? FUN!
Re: Overachiever
A gamer need not worry about these things: Grades, Sleep, Women, Sunlight, Money, Exercise, or Hygiene. But it's left up to your interpretation whether this means that a gamer plays games at the expense of of these things or can still obtain these things while dominating the leaderboards.
Re: Walking the dog
I'd like this one (and the gray version as well) a lot better if the "dog" had 4 legs. The missing back leg keeps drawing my eye.
Re: Cube Game
As an avid speed cuber and Nintendo fan I would need to buy 7 of these shirts. One for everyday of the week.
Re: Beverage of Champions (League of Lengends)
*League of Legends Oops, spell check. The characters on the shirt are Baron Nashor behind the monitor and Olaf on the screen.
Re: Gamer
Hope you like it! :D Like me on Facebook
View All →


text: Find this wine Find this wine Mark West Pinot Noir 2011 Good one for under $10. Pin It Tweet 2 years ago by Zhi-Long C. More posts Mark West - Pinot Noir - Appellation California - Vintage 2012 Not a fan. Acidic and not very smooth. As it opens it maintains the acid and finishes fruity. 2 months ago by Deals4erie Mark West - Pinot Noir Good mild 3 months ago by Jmotto76 Mark West Pinot Noir Vintage 2013 So yummy! Different from my faves. Light, fruity, cherry. 4 months ago by Jessca W. Mark West Pinot Noir 2012 Mark West Pinot Noir. Great price at Sams Club...less than $10. Marriott bar serves this wine. 6 months ago by Blamb78 Mark West Pinot Noir Vintage 2012 Not very good 6 months ago by Mrdug


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Please Be aware that Texas A&M University - Texarkana has Housing and Meal Plan requirements of which all potential students should be familiar.
The following information should be helpful to you and may answer some of the questions you may have about the housing application and assignment process here at Texas A&M University - Texarkana.
MOVE-IN Day for New Students: August 22nd
Questions? E-mail Nichole Couch, Residence Life Coordinator at email@example.com.


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Advanced Assembly Design using Creo Parametric 2.0
In this course, you will learn how to use Creo Parametric 2.0 to create and manage complex assemblies. You will learn how to use advanced assembly tools that enable you to add and maintain designs, increase your efficiency, and increase system performance when working with large assemblies. In addition, you will learn the basics of using and creating predefined assembly structures and skeletons, which are both valuable tools typically used in a top-down design process. The course also includes an assemblydesign project that enables you to practice your new skills by performing various design tasks in an assembly model. At the end of each module, you will complete a set of review questions to reinforce critical topics from that module. At the end of the course, you will complete a course assessment in Pro/FICIENCY intended to evaluate your understanding of the course as a whole.Course Language
- Class Location
- Class Start Date
Charlotte, NC
- May 2015
- 19 Tue
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- 21 Thu
- May 2015
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PTC University has many options to get you the right training without leaving your office. Learn more about Virtual Classes, On-site training, and eLearning.
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European Vintage-Washed Ruffle & European Vintage Stripe Toddler Bedding Collection
An enzyme wash adds vintage appeal to our ultra-soft bedding collection, trimmed with petite ruffles for a decidedly feminine touch.
- Duvet cover, sham and sheeting are woven from 100% cotton by a family-run company in Portugal that weaves and tailors the fabric with meticulous care; 210-thread-count duvet cover and sham have an enzyme-washed finish
- Duvet cover and sham are trimmed with petite ruffles; duvet cover has inside ties and a hidden-flap closure; sham is finished with an envelope closure
- Pillowcase has a European end-flap closure
- Quilt is tailored from soft, lightweight cotton voile; reversible and finished with piping
- Machine wash
- Duvet cover, sham and sheeting are made in Portugal; quilt is imported
- Duvet cover, sham and sheeting are Oeko-Tex® Certified
- View bedding dimensions
Shown in petal.
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