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The following is an edited transcript of a May 15 webcast, "Tax-Wise Ways to Draw Down IRAs and 401(k)s," featuring certified public accountant Robert Keebler, a partner with Keebler & Associates LLP. He was joined by InvestmentNews deputy editor Evan Cooper and retirement reporter Darla Mercado.
Mr. Keebler: We're going to cover tax-aware investing and look at tax structures, tax-sensitive asset allocation, asset allocation, and most of what I want to talk about today is retirement distribution strategies to help wealth last for a lifetime. Now, this is an especially dynamic year, basically because of three issues.
We're up against the 3.8% health care surtax, which is almost certain to become law unless the Supreme Court knocks down the entire health care mandate. We're also up against the fact that in all likelihood, the capital gains rate for your wealthier clients is going to jump to 20% on Jan. 1.
There is a taxation of Social Security benefits. A lot of the knowledge we've created in the last six months getting ready for the 3.8% surtax is going to help us with minimizing the taxation of a person's Social Security benefits.
Finally, Roth conversions. Because of the re-characterization privilege, so many more of your clients should be converting to the Roth because of a fear of an increase in taxes or because we're simply hoping that one of the asset classes they convert moves suddenly during the year, and we pick up some of what we'll call "tax alpha" like that.
We will talk about tax structure. That is determining the optimum mix of investment vehicles and structures. I'm not talking about your asset allocation that you've used for many years with your clients — [this is] after you have done your work of coming up with an asset allocation model, how much in stocks, how much in bonds, what type of stocks, what type of bonds. We would then try to put to work how we structure this from a tax perspective to get the lowest tax rate possible, to get the highest after-tax yield.
What we're concerned with is trying to get the lowest income tax rate possible. The worst type of investment from a tax perspective, obviously, is plain-vanilla interest income. The best types of investment are Roth [individual retirement accounts] and life insurance because they're both going to be tax-free.
With this approach, you should be able to look at the tax system and just work within the loopholes. Now, where did all of this come from? Twenty years ago, I remember meeting with all of these very successful people who had accumulated quite a bit of wealth, and they were all worried about having to pay estate tax.
I wondered, how have these people done this? Because they're all in such diverse professions/industries. And then it dawned on me that I had represented no one who had worked for someone else, like a middle manager, who had accumulated any wealth. Everyone I was working with was physicians who had saved money in their pension plans, real estate developers who had accumulated real estate over many years. It was people with very large insurance portfolios. And it dawned on me that these people, whether it was by design or by pure luck, had operated within a section of the tax code where Congress has designed the law to give us a lower effective tax rate. So that was very much an epiphany, and we kind of went from there.
Now let's talk about the basic information on the taxation of investments. Your clients are going to have three types of accounts, and this is self-evident. We're going to have taxable investment accounts, where the income generated within the account is taxed each year to the account owner. That's very easy.
Then we'll have tax-deferred investment accounts. There are traditional IRAs, traditional qualified plans, nonqualified annuities, deferred compensation. We're going to have things going on there where we're getting a tax break at least temporarily. So that income is not taxed currently.
And finally, we will have our tax asset class, if you will, of Roth IRAs and insurance — items that will never be taxed if we follow the rules within the Internal Revenue Code. And ideally, when a person arrives at their retirement, they will have some wealth in each of these baskets, making it easier for you to help them manage their annual income tax burden.
In a portfolio, you're almost certain to find some type of IRA, Roth accounts, maybe an [Employee Retirement Income Security Act of 1974] plan, tax-deferred investment annuities, life insurance, stocks, bonds, warrants, options. There may be some nonqualified or qualified stock options, senior executive's deferred comp. You're looking at real estate, maybe oil and gas. These are all the things that make up the mosaic of your client's estate plan.
So what we have to figure out is, how do we put all of this together to achieve the lowest possible tax rate? And we'll call that "tax alpha," because there are really two ways to create alpha. One is by beating the market, which a lot of the studies say is becoming increasingly more difficult as news travels faster, but also by beating the tax law.
You have to be cognizant of the fact that one spouse will die first, and the survivor is going to pay tax at the single rate. That is going to become a major component of how we invest after the first spouse dies, or maybe it's even along the way — what we do in terms of Roth conversions. Because if you represent a 65-year-old doctor who is in increasingly poor health, and her husband is in perfect health, and his father is still alive at 93, and his grandfather lived to 104, you may say, "Wait a minute — he's going to be in the single bracket for a long time. Can we get some money in a Roth? Do we buy life insurance instead of bonds?"
So to get to the Buffett rule: The most impactful thing may be some type of presidential veto. It's six and a half, seven months away, and we have to see what happens in the election. But it's very possible that President Barack Obama would seek the high ground, let tax rates go up and then negotiate them back down from a position of great strength, instead of now negotiating somewhat from a position of weakness, because any tax increases will hurt the economy.
When you look at the tax code, there are so many incentives that we have to be cognizant of. Those incentives might be the long-term dividend rate, capital gains rate, qualified individual retirement accounts, Roth accounts, real estate depreciation, oil and gas, the [intangible drilling costs] deductions upfront, coupled with the depletion allowances. Life insurance is one of the most underrated tax shelters out there. I do not sell life insurance, just so we're clear on this; I'm not licensed. Nonqualified annuities, in certain instances, make sense. Master limited partnerships are becoming increasingly popular. We have clients that are investing in those. We have some clients that are hedging those with puts and calls — lots of very interesting things people could do to try to get their wealth into an area of the tax code where they're going to get a little bit better result.
The beauty of an IRA, or deductible IRAs and pension plans, is a big deduction upfront. We pay later when we eventually take the money out of the plan. And so with the regular IRA, we have tax-deferred growth followed by taxable withdrawals.
With [net unrealized appreciation], we want you to be cognizant of the fact that if you represent somebody that works at General Electric [Co.] or Exxon Mobil [Corp.], and they have stock in their pension plan, they can take that stock out of their plan and pay tax only on the cost basis. It's a major-league savings opportunity.
Do not underestimate how important Roth conversions are, especially with tax rates going up.
On the Roth side, I've put my 401(k) contribution into the Roth over the last five or six years. I'll pay a little bit of tax now, but when I arrive at retirement, I want to have the flexibility to figure out how to balance out my tax brackets.
InvestmentNews: Are you advising clients to put money into Roth IRAs rather than 401(k) plans?
Mr. Keebler: No, I'm saying I had a choice of putting money in my regular 401(k) or a Roth 401(k). I ran the numbers, and it was basically economically neutral. So I put [the money in] the Roth 401(k). The thinking is: Later, when I retire, I want to have some of my wealth in a basket that's tax-free, and the qualified-plan part of this I want to have in a regular qualified plan which someday will be taxable.
InvestmentNews: Are you dividing contributions between the two?
Mr. Keebler: Well, the pension plan side just kind of happens automatically. That is never a Roth. That's always deductible. But on the Roth side, you have a choice. And for some clients, I can imagine that sophisticated financial advisers are looking at the situation and saying, "You know, you can put $15,000 into a Roth; you're $10,000 over the 15% bracket, so what I'd like you to do is put $10,000 into the regular IRA, bringing you down to the 15% bracket. But once you're in the 15% bracket, it makes no sense to put more money into the 401(k). We'll put money into the Roth 401(k) because that deduction is not as powerful."
So you would basically break that up.
One of the things that is important for all of us to understand is that right now under the law, we have these great qualified-dividend rates. That's about to disappear. This goes away on Jan. 1. And we have this great opportunity in the meantime. We'll take advantage of it. Hard to say economically what might happen to stocks that pay a rather large dividend that is qualified. Will those stocks become less valuable if we go back to regular taxation of dividends? I don't know. That's something we had have to look back over history to see what's happened when rates have changed.
One of the biggest struggles for those clients of yours that have capital gains property is what to do this year. We work very hard doing quite a bit of work for the [American Institute of Certified Public Accountants] on this, and I have a big seminar for the AICPA coming up on this where we're talking about should you harvest your gains this year?
And the general consensus is, if you're going to consume the money in 2013, 2014 or 2015, there are many instances where it pays to pay the tax in 2012 at 15% rather than either at 23.8% or 20% next year.
On the real estate side, a lot of the people we represent have done very well financially. And most of that is attributable to the tax shield that they're able to hide behind by depreciating an asset that's going up in value. If you think about that, how odd that is, and how we got to this concept of: You can buy an apartment building or a large commercial piece of property; in the right economic environment, that property is going up in value with inflation. In the meantime, you're depreciating and sheltering your cash flow.
When you throw in the leverage, many times in the past, we have represented clients for every dollar they had invested. Eventually, they were going to get $4 or $5 of depreciation. And that's what makes this look so good.
InvestmentNews: In the recent experience of the decline in real estate prices, has this held up or has it been of less value than it has been in the past?
Mr. Keebler: In the last six or seven years, real estate obviously got overpriced. And now anyone that bought during that peak has been temporarily crushed. And I don't know how long it's going to take for that to rebound. But people that buy slowly over time are going to come out just fine. We have clients that are nearly bankrupt because, quite frankly, they bought way too much real estate in the last five or six years before everything crashed, and now they're having a hard time making it work.
So I think you have to be careful, just like anything, if too much of your portfolio is weighted in one direction, you can easily get crushed.
One of the interesting things which I think we're going to pay more attention to if the tax rate gets up to 43.4% is how life insurance can fit into a portfolio. It's not for everyone, but there are going to be certain instances where people are subject to the 39.6% regular tax plus the 3.8% surtax, where they just basically say, "Wait a minute. What if we get a second-to-die policy? What if we buy a policy on the healthier spouse?" All the growth inside the policy is tax-free, and eventually, when that spouse dies, the life insurance proceeds are tax-free. So I think this becomes very important in that we have a great opportunity here to create some tax-free wealth.
The other nice thing about insurance is that when I retire, if I have a lot of basis in that policy, I'm able to take that basis out and not pay any tax. To the extent you can, for most of your middle-market clients, stay in a 15% bracket. For your wealthier clients, you want to stay in a 25% bracket for married clients if that's possible. Not every client is going to be in that luxurious of a situation.
One of the things that we look at is that you have nonqualified annuities, and do they work? Do they make sense? Here's where they can make sense. You represent a single woman. She's doing very well financially. She is basically a senior executive, and she's in the 39.6% bracket right now.
Well, what happens down the road? When she retires, she'll be in a lower bracket. If she can use an annuity to leapfrog over those high-income years from, say, 50 to 65 and then annuitize or take money out of the annuity later, we are going to, of course, save a lot of tax because we're keeping that investment out of the highest possible tax rate.
InvestmentNews: What do you mean by leapfrogging over those particular years?
Mr. Keebler: Let's say I was a very conservative investor and I had a $1 million bond portfolio. If I could find an annuity that's priced properly, I might put that $1 million into an annuity or series of annuities from 55 to 65. And I wouldn't pay a penny of tax, because all of that wealth would be trapped in the annuity. And then later, when I'm 66, when I no longer have my salary, I could start taking the money out of that.
And so I would be basically avoiding having to pay taxes at a higher rate, from 55 to 65, and then hopefully take it out at either the 15% or the 25% rate later on. So that's what I'm trying to do; I'm trying to leapfrog over those high rates.
One area where you can really add some tax alpha is by understanding the different withdrawal rules between IRAs, Roth IRAs, nonqualified annuities or life insurance. When I take money out of a life insurance contract, generally, unless the policy is a modified endowment contract, I'm going to be taking money out of my life insurance first, out of my basis, and I'm not going to pay any tax. Or if that were an IRA or an ERISA plan, I'd be taking money primarily out of my income. If it's an annuity, I'm primarily taking money out of my income.
By understanding these ordering rules, you can smooth out your client's income over time. The goal is to arrive at retirement with a variety of assets.
When you look at "real" capital gains rates, let's say that you bought a boring stock, and you just held it. Procter & Gamble [Co.]; you bought it 15 years ago. It's growing. And you're asking yourself, what is the "real" capital gain rate on it? Because you haven't paid capital gains every year when it goes up, you just pay when you sell. In present-value terms, if your cost-to-capital is, say, 6% and you're looking at a 15-year period of time, that gain, instead of being truly 15% in economic terms, is only about 6%. If you sell in Year Zero, it's 15%. But if you sell later down the road, that gain shrinks because of the value of deferral.
So this is very important. A lot of the clients we represent are down in the 20-, 25-, 30-year period of time where they've held stocks for a long period of time. They've not paid tax along the way, and they've enjoyed that deferral. Obviously, that only works for certain stocks. It only works for certain planning strategies, but to the extent it works, it works very effectively.
InvestmentNews: Somebody in the audience wanted you to touch on oil and gas for a second if you could, and then we will come back to this.
Mr. Keebler: Sure. Oil and gas are two different investments. Natural gas right now, there's a lot of people on this call, and we have different views, but at $2 or $2.50, it's hard to see how that's going to work for two or three years. Eventually, there are things going on economically that should increase that price. On the oil side, we all see the oil once a week when we put gas in our cars. But from a tax perspective, what's important is, there are two major incentives that drive this investment. One is, if you are in the right oil and gas deal, you get to deduct about 80% to 90% of your investment in Year One. It's called intangible drilling costs.
So if you invest $100,000, you might get a deduction of $85,000. That hits your tax return, wipes out your income from your practice, from your other investments. This is pretty good. That's an exception to the passive [strategies]. The other thing, once you start taking oil out of the ground, you get a depletion allowance, and that's going to reduce your effective tax rate because depletion of an oil and gas investment is analogous to depreciation in real estate.
And typically, about 15% to 20% of your cash flow is going to be sheltered from tax. And that varies from deal to deal. A lot of CPAs that do a lot of oil and gas work will tell you that's a rough range.
We've learned that life insurance is extremely efficient. Tax-deferred annuities are sometimes more efficient than bonds because of the deferral. In theory, depending on what camp you're in on this, passive, low-turnover investments provide a higher after-tax return on investment than more-active strategies generating short-term capital gains.
We represent a client who is very, very smart, does a lot of writing puts, does a lot of covered calls against warrant positions. But on the other hand, everything is short-term. And sometimes I say to him, "Maybe it would be better just to buy a very passive portfolio and go fishing every day." And the math is kind of questionable of what he should do. He is getting a real good return, but he's losing it to taxes.
The optimal retirement plan, in a perfect world, would include contributions that were tax-deductible and distributions that were tax-free. Obviously, that doesn't exist. And this became a lot more complicated now for many people because of the 3.8% surtax. We need to know what to do with Roth conversions this year because tax rates are going up, potentially.
For your clients who are dancing with the taxation of their Social Security benefits, we need to use some of the knowledge that we've put together in the last year, the 3.8% surtax, to beat the taxation of Social Security benefits.
Generally, deferral is a strong strategy, but too much deferral creates a disproportionate IRA problem. Every one of you represents some physician or perhaps lawyer who has a very large estate, and 90% of it is an IRA or qualified plan. And that limits your options, tax-planning-wise, and everything during that man or woman's retirement is going to be plain-vanilla cash flow. That is problematic.
So what do you do? Tax diversification. Let's say you need a retirement income of $150,000. And if you took it all out of your 401(k), you are going to pay tax, and some of that is going to be taxed at a very high rate.
On the other hand, if you are diversified and you take some of the money out of a 401(k) and some out of a Roth, or some out of life insurance, or a mix, then you can bring down your average tax rate.
The real moral of the story is if upfront, in my early retirement years, I do not have to tap into 4% or 5% of my portfolio every year to live on but only 2% to 4%. By bringing down that weighted average tax rate, we create more longevity for your client's retirement.
Six or seven years ago, a retired dentist and his wife came to see us. They said, "We have $1.3 million in an IRA, and we have $1.4 million in a brokerage account. What do we spend first? How do we make our money last for as long as possible?"
What we found very quickly is, if we took all the money out of the brokerage account first, the wealth would last longer. If you can fill up maybe the 10% bracket or you can take enough out of IRAs or annuities to offset itemized deductions, you're going to come out way ahead.
You want to understand the main types of retired taxpayers. You have low-income taxpayers, who are in the lowest bracket. Their Social Security benefits are generally not taxed. Then you have the middle/lower-income bracket. Finally, you have the middle/high-income taxpayers who are worried; they're already paying tax on 85% of the Social Security benefits. They're worried about the [alternative minimum tax]. And finally, you have the group of high-income taxpayers who have been very financially successful and are subject to the surtax or subject to, maybe next year, a 39.6% rate.
All of these groups require different strategies. And you're going to have to try to figure this out. Our goal is always to try to fill up, when we can, that 0% capital gains rate. So very often, we'll defer money in an IRA, only take out a little bit, and then we'll sell stock into the 2012 rate; when we sell stock, we're at a 0% rate.
And then next year, that rate jumps up to 5%. We will look at trying to have as many qualified dividends as possible. Up until now, someone would come to see you and say, "Well, we can take out another $3,000 before your Social Security benefits are taxed." That is not the way to approach this. The way to approach it is to sit down with somebody when they're 55 or 58 and develop a long-term plan that will last until they're 80, and spread this out over time, and then figure out how do we weave into this some tax-sensitive planning.
We want to manage income tax brackets [and] use specific identification methods to sell high-basis securities first. Generally, we want to aggressively harvest outside portfolio loss. I think that's upside down in 2012, because in 2012, we want to aggressively harvest gains.
We're looking at how to make tax-efficient use of annuities and managing this 3.8% surtax. The good thing about the surtax, it has forced us to learn more about these deferral strategies which apply even to people that are not in the surtax. So the question becomes: Which assets should a client spend first? When do you do a Roth conversion? How do you take stock out of pension plans when appropriate? And how [do you] exercise [incentive stock options and nonstatutory stock options]?
You need to ask your clients, "What do you want to do with your ISOs and NSOs?" If they are deep into money options where you have a lot of equity, maybe you exercise in those late this fall, paying tax only at 35%. Remember, next year, that rate is going to jump to 39.6%, plus there's a little health care surtax of 0.9%. So the rate goes up for most people in the situation to just over 40%, an increase in rate of 5 [percentage points].
Let's say that the expiration date on these options is Feb. 14. Why would you not exercise at the end of December, all things being equal?
Now, what are our top planning ideas? What we typically want to do is fill up the 10% or 15% bracket. We want to do Roth conversions by asset class. We used to look at Roth conversions on a very tactical, math-heavy basis. But today, we get people into the Roth by asset class: large-cap, small-cap, by mutual fund. If we convert 10 mutual funds and one goes up in value by 30%, we'll keep that one in the Roth folder and re-characterize the rest. And for your wealthier clients, you should be able to do this with pretty good efficiency.
Generally, we spend from the outside portfolio first until we have filled up that 15% bracket. In general, bonds should be positioned in one's IRA because of the annual tax burden. And life insurance can also be a very valuable supplement to existing pension plans.
InvestmentNews: Does that go for all types of life insurance or are there certain varieties that might lend themselves better to tax strategies?
Mr. Keebler: I think, certainly, term doesn't help me at all. What I'm looking for is a tax shelter. And that tax shelter is going to be typically found under whole life and universal life. I would leave the policy selection personally to the financial adviser who has expertise on that. But my goal from a tax perspective is to get a good insurance policy that is going to give me a return, if possible, equal to what I would get in bonds, but give me that tax shelter that wraps itself around the return so [the client is] not paying income taxes on an annual basis.
InvestmentNews: From a tax point of view, does it make sense to buy these policies when somebody is in their late 50s or early 60s? Does it make sense to load up before retirement?
Mr. Keebler: I wouldn't look at it as loading up on insurance. I would look at it as: What is going to be my return on an insurance investment, versus a return in a bond-type investment? For example, if you bought a second-to-die policy on a husband and wife where there is a very low mortality cost, you have to ask yourself: "Am I going to have more wealth down the road than if I simply left that money in a very safe investment?"
Most people would buy these policies between 45 and 70, not between 70 and 90, because you need time for this to work, plus just the pricing of policies, it obviously gets more expensive as you get older.
During these accumulation years, our goal is to diversify our tax savings, some in regular IRAs, some in Roths. We want to look at that back-door Roth IRA where I contribute to the nondeductible IRA and then flip it over to the Roth. That's been very popular.
Sometime from age 46 to retirement, if funds are available, we look at deferred comp. We try to push as much out into the retirement years where we're going to pay a low income tax rate. Some of the executives we represent are allowed by their companies to put away 20%, 30%, 40% of their salaries. If they do not need to consume that, we save it, we take it and shelter it when we're in those high brackets, and then take it out later when we have arbitrage moving our way.
Now, at retirement, we look at, can we do [net unrealized appreciation]? Can we take stock out of our pension plans? We want to avoid [Internal Revenue Code] Section 72(t) wherever possible. We want to manage the basis in our IRAs and qualified plans. And we also want to manage qualified Roth distributions. Once we hit 70, if you have room in your brackets, doing Roth conversions to manage brackets can be very efficacious.
Timing is everything. And what we have found is that if we lived in a perfectly flat tax system, we would be indifferent to whether we took money out of our IRA or our Roth IRA first. But because we don't live in a perfectly flat tax system, what we found that the optimal mix is going to be taking some money out of my traditional IRA and trying to take the rest out of a tax-sheltered environment: a Roth, a life insurance contract, and avoiding getting into the 28% or 33% or 35% bracket.
In theory, when your clients are right at retirement, in the perfect world, they would have three types of investments at their fingertips: their tax-deferred IRA and 401(k) plans, their Roth IRA and Roth 401(k), and then their investment account. They could choose which to tap into. And that is going to give them absolutely the most flexibility in their overall planning.
And if we shared one thing today it would be: Try to build, or at least evaluate trying to build, some of that flexibility into planning. You want to structure your spend-down strategy as to maximize economic returns while considering income taxes, and you also want to develop some theories that work for the types of clients you have in your state, with your state income tax rules, and figure out the order at which funds should be withdrawn.
For many Americans, you have to work on reducing the surtax. For other people you represent, you are going to be worried about trying to minimize the taxation of their Social Security benefits. With the right planning, you can put a pretty big dent in the taxation of Social Security benefits simply by Roth conversions, money in life insurance, figuring out how to convert what normally would be ordinary income between 55 and when you start your Social Security benefits [at] 65, how much of that can you put into a tax shelter only paying tax at 15%?
InvestmentNews: There were a couple of questions about required minimum distributions. How do you handle those, especially cases where most of clients' wealth is in qualified plans and they have to pull it out?
Mr. Keebler: The RMD is a forced event. So when you chart this out from, say, age 60 to age 85, the RMD is a number that you can't do a lot to change. But where you can change the RMD is by getting some of that wealth into a Roth. So in those early years, to the extent that you have any room in your brackets from 60 to 70, if you think you are going to be in a higher bracket later, you want to flip as much as you can into the Roth. And our technique on the Roth, again, is to convert 100% to the Roth and then re-characterize 70% or 80% of that but keeping the best stuff that went up the most in value and trying to arbitrage that opportunity.
InvestmentNews: Do you agree that you should have the money to pay the tax on the conversion outside the IRA itself? So rather than just say, "OK, I'll take out extra and have that cover the taxes," should you have that money separately?
Mr. Keebler: In theory, you're going to have a greater efficiency with a Roth conversion if you have outside funds. And part of that is that you're taking dollars out of the taxable account and sheltering them. But by the same token, you still may be giving up a great opportunity if you have money in an IRA, you have no other money to pay the taxes, convert it. If it goes up enough or the math justifies the conversion, leave it in the Roth. If it doesn't go up enough where the conversion is justified, walk away from it.
InvestmentNews: There are some questions alluding to this, that you really have to watch this. This isn't something where you can set it and forget it. If you are an adviser, you have to be on top of the Roth conversions and where the money is coming from and how it is allocated. It isn't so easy just to say, "Oh, let's keep to this" when somebody is 65 and leave it like that.
Mr. Keebler: That's precisely right. It's going to have to be updated. Maybe by next summer, everything I have talked today will be outdated, and everything we think we know, that paradigm will be shattered and we'll be building new paradigms. But for this year, I think the really important things are looking at the 3.8% surtax, harvesting capital gains, looking at the taxation of Social Security benefits, and how we should be doing Roth conversions.
InvestmentNews: Is it too late to do a Roth conversion this year?
Mr. Keebler: It's too late for 2011, but for 2012, if you convert today, you still have till Oct. 15, 2013, to re-characterize. And basically, all you're hoping for is that in the next 17 months, you get some volatility in your favor.
And we would never suggest anyone change their asset allocation. We're just suggesting that people stick to their existing asset allocation their financial advisers have suggested to them, and that we convert, and we basically will see which accounts go up in value, which go down in value. If there is substantial depreciation, we will keep that in the Roth.
I have a number of podcasts on my website that talk about these. We call them opportunistic conversions.
InvestmentNews: What about stretch IRAs? In terms of using IRAs for estate-planning purposes and having your heirs take over the IRA, how does the tax planning get involved in that scenario?
Mr. Keebler: The typical goal with a stretch IRA is, when I die, my children can take their money out of the IRA out of their life expectancy. And that is going to create a substantial wealth transfer. But you can also stretch a Roth IRA, which is even better because then all the distributions are completely tax-free.
As the generation we are doing estate planning for now — the people from 70 to 90 — age and pass on those IRAs, I think we're going to see a really good attempt at getting the best stretch possible.
InvestmentNews: How does claiming Social Security benefits fit in with the tax planning?
Mr. Keebler: There's undoubtedly going to be some people who, by waiting from 65 till 70, can increase their distribution by 40%. That is a major-league increase.
The only issue becomes, for some people, it may truly not be 40%, because of three scenarios. Of that 40%, 0% is taxed, 50% is taxed or 85% is taxed. And if you're in a situation where you push your Social Security benefits higher, and that results in 85% tax, compared with if you started them at 65, we want to run the math to see if you would be better off just starting at 65 and flying under the radar from a tax perspective, as opposed to waiting till 70.
We need to be real careful that we're not picking up additional benefits but giving all that back in the form of additional taxation. So again, I think that's math that we're going to get our arms around in the very near future here and try to come back to you with some ideas on that.


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BELOEIL, Quebec, Canada (Univ of Ark)- University of Arkansas sophomore Gabriela Lopez finished third at the 2013 Royale Cup Canadian Women's Amateur Championship at the Club de golf Beloeil in Beloeil, Quebec, Friday.
Lopez shot 69-75-71-68=283, eight strokes off the lead and just two back of second place.
In her fourth round, Lopez began the day with a birdie on second hold, a par five, 488-yard hole to get going. The hole was an interesting one for Lopez who birdied it in the first round, doubled in the second and made par in the third before today's birdie.
Lopez fired eight consecutive pars to turn one-under. She climbed back on board the birdie train with a two on the par three, 161-yard 10th hole moving to two-under for the day. Lopez picked up her final birdie of the afternoon on the 16th hole, a hole she also birdied in the first round, finishing her day with a 68.
For the tournament, Lopez played one-under with a negative 0.25 average in relation to par. She made 12 birdies and 49 pars, playing the par threes even and the par fives three-under for the week.

subset: commoncrawl


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Found in the split on the underside of a watermelon from the garden. I believe it to be the same as others that I accidentally photographed through the year while taking pictures of other things...just guessing... looking at Genus Polydesmida..
In my garden.
Under a large limestone rock near the front step...little guy about 2...maybe 2.5 inches from head to tail..very sluggish in the cool weather.. I had to prod him into a small hole beneath the rock so he wouldn't get hurt when I put the rock back down.


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This topic is archived and can not be replied to any more.
|Can You Find Out Where A Flight Originates From? posted Mon Nov 28 2005 21:13:00 by Avi8tir
|Ditching With Survivors, Can You Name Some? posted Fri May 6 2005 17:54:15 by KLMcedric
|Can You Find Out What Flight This Is? posted Sat Feb 8 2003 00:49:20 by Beefmoney
|On Which Airline Can You Find The Rudest Passenger posted Fri Dec 14 2001 15:36:17 by GF-A330
|Where Can You Find Schedules? posted Fri Aug 10 2001 02:19:45 by Gsoflyer
|Can You Find A 777 posted Mon Jun 28 1999 04:37:03 by Naimas
|I Don't Know Some Aviation Terms. Can You Help Me? posted Tue Feb 8 2000 22:12:38 by Sonic
|Can You Help Me Find A Video? posted Wed Feb 14 2007 02:50:56 by ADiZzy
|Things You Find Weird In Aviation posted Wed May 10 2006 01:47:03 by UAL747
|Funny Aviation Mishap Pictures-can You Find Some? posted Wed May 16 2007 17:29:34 by Swissair A330


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As an American citizen, I don't know if I should feel really impressed or disappointed about Blueseed's plans. It's either the epitome of the broken American immigration system, or its a powerful metaphor of how driven entrepreneurs are to find solutions to problems, no matter how far out their dreams are on the horizon.
In Blueseed's case, they're dreaming exactly 12 miles out on the horizon in the international waters off the coast of San Francisco. Once the group secures enough funding, they plan on placing a vessel just outside of U.S. jurisdiction, creating an incubator platform on which entrepreneurs from the Nordic countries and around the world could work without a US work visa, and yet can still be a short ferry ride away from the unique environment that Silicon Valley provides.
When the CIO of Blueseed, Dan Dascalescu, first contacted us, I almost dismissed the email as nonsense. The logistics of the idea first seemed completely unrealistic, but now the plans sound more like they're only "dreaming big" given the team's backgrounds.
To begin with how Blueseed formed, in Dan's words, "Blueseed was born from the marriage of two ideas, that happened to circulate in the same fertile idea space that is Silicon Valley: seasteading and startups." Dan and the other two co-founders, Max Marty and Dario Mutabdzija, became acquainted when they held positions at Seasteading Institute, an institution founded in 2008 by economist Milton Friedman's grandson and invested in by Paypal founder Peter Thiel. The mission of the institute is "to further the establishment and growth of permanent, autonomous ocean communities, enabling innovation with new political and social systems".
Advising the Blueseed team is a collection of experts specializing in immigration, legal, political and maritime realms. The team obviously has spent a good chunk of their lives working out the logistics behind such a project, and have come up with several concept vessels that look similar to modified cruise or cargo ships.
The demand for foreigners to operate businesses near the valley is huge, and one doesn't have to look too far to find examples of successful entrepreneurs having to move back to their home countries due to poorly crafted immigration laws. As an impetus to the project, Dan Dascalescu cites an article by Professor Vivek Wadhwa, titled "Why Silicon Valley Entrepreneurs are Returning Home". It detailed how an Indian entrepreneur, graduate of a U.S. school, unable to obtain a visa to start his startup, returned to India and started what later became the immensely successful startup Snapdeal - India's Groupon.
This immigration issue deeply affected the Blueseed team, of which two are immigrants (from Serbia and Romania), and the other is the son of Cuban immigrants. Rather than accepting the current reality, Dan tells us, "If U.S. policy hasn't kept pace with the changing economic realities of the era, someone needs to find a solution that will help entrepreneurs come to Silicon Valley if they so desire. And that someone might as well be us. In other words, it's time to stop complaining and start solving the problem."
On their website they state they plan to start accommodation prices off at around $1500 a month, and transportation will be provided to the mainland by a daily ferry. Internet connectivity will be provided via a point-to-point 40Gbps laser link with satellite link backup. They are also looking at additional backup solutions using submarine cable and potentially a series of WiMAX relay buoys. A visa is not required to earn a paycheck on Blueseed, and most residents will be able to travel back and forth to the mainland with a business/pleasure B1 Visa.
It should be noted that rather than attacking the problem by sea, other groups have come together to motivate congress to allow a "Startup Visa" that would enable entrepreneurs to legally live and start their own businesses in the United States. Unfortunately, since March 2011 when the Startup Visa Act was pushed into Congress, there has been no real progress on the proposed legislation.
Today, Blueseed says they're hard at work developing partnerships with startup networks and incubators all over the world. With the goal of launching in Q3 2013, they must put together funding, a vessel, and a crew of entrepreneurs. On that note, If you're planning on taking your startup to the US around 2013, they are testing the waters with a survey on their website.
The more I think about it, the more I like this project. Seasteading, the greater concept behind Blueseed, seems like an inevitability. The technology isn't overly prohibitive, and it doesn't seem out of the question that within 10 years people some will live somewhat permanently on the oceans.
But one thing is for certain: for that first platform or vessel to be inhabited, it's going to need a certain type of crazy person. And there's no one crazier than an entrepreneur trying to get near the ideas, capital and culture of Silicon Valley. The Nordic region has long made its money out on the water-- from fishing to pillaging vikings. Perhaps we'll see a new high tech era out on the high seas.


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New FindLawyersInKansas.info Website Provides Kansas Residents with Easy Resource for Finding Local Attorneys
Overland Park, Kansas (PRBuzz.com) December 28, 2012 -- Most states now have a surplus of attorneys, but for consumers who want to see all of their local options, the development team behind FindLawyersInKansas.info has officially launched its in-state directory of attorneys, lawyers and legal resources serving residents and businesses in Kansas.
Listing the contact information for hundreds of attorneys and law firms throughout the state, the FindLawyersInKansas.info website is a compilation of publicly available data, scoured from government provided and private business directories. The individual law firms, attorney's offices and legal resources are organized according to counties, but website users can also take advantage of the site's internal search engine tool to find specific legal entries according to name, city or zip code.
This list of Kansas counties with lawyers, attorney offices and legal resources covered by this directory include the following:
• Allen County
• Anderson County
• Atchison County
• Barber County
• Barton County
• Bourbon County
• Brown County
• Butler County
• Chase County
• Chautauqua Count
• Cherokee County
• Cheyenne County
• Clark County
• Clay County
• Cloud County
• Coffey County
• Comanche County
• Cowley County
• Crawford County
• Decatur County
• Dickinson County
• And others...
"This is a work in progress," said Michael Romanski, the project's web development director. "We compiled much of the directory entries from data publicly available on the web. However, the fact is that not all information on the Internet, not even web-researched data, can ever be 100% accurate until it is confirmed by each entity. That is why we specifically invite and encourage input from attorneys, firms and consumers who may be searching for local legal help or resource."
Kansas attorneys, law firms and legal resources currently practicing in the state and who already have entry listings in the directory are invited to submit updates, edits, corrections or comments.
If you are an attorney or manage a firm's online presence, requests for inclusion and a listing entry can be made via the website's "Contact Us" form. There is no cost for lawyers and firms to have its directory listing included on this website, and all unlisted attorneys and lawyers are encouraged to submit their entry requests. The site also allows for separate listings for law firms and individual attorneys.
This web resource also includes a news feed that will be used to provide current news about legal and judicial issues, especially regarding Kansas news, as well as a directory page for useful Kansas resources.
An additional measure employed by this directory is its anti-spam precautions. First of all, all directory listings are maintained and managed by actual human persons. Consequently, companies and marketers are not able to submit and receive automatic placement in the directory, thereby eliminating much of the clutter that many online directories encounter. This does mean that some listing requests may take up to and longer than 14 days to process, depending on the volume of requests. But the website development team felt this was a prudent trade-off.
The current listings only includes the basic contact information for legal institutions, such as attorney or firm name, phone number, mailing address and, when available, website domains. However, lawyers and law offices may also submit additional information, including firm histories, news and product information.
For more information, please visit the website at www. FindLawyersInKansas.info.
Contact: firstname.lastname@example.com
www. FindLawyersInKansas.info
# # #


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Kandungan Jurnal
'Mee bandung' Muar trader Bakar Hanifah with customers at his shop in Jalan Abdullah, Muar.
IT is the food that keeps people coming back to Johor. Let's face it. Besides the alluring island resorts off Mersing and the Endau-Rompin National Park among others, Johor is a mecca for unique delicacies.
While some people may argue that Penang is the food paradise and that Sabah offers the freshest seafood, no one can deny the sumptuous food that originates from the peninsula's southernmost state.
Laksa Johor, mee rebus Haji Wahid, mee bandung Muar, and a twist to the popular dessert ais kacang are among food that are high on tourists' must-have list when they come to Johor.
Many Johoreans claim that the best laksa Johor are the homemade ones. It's certainly not an easy-to-prepare meal that can be dished out from scratch.
Unlike laksa Penang, or laksam, laksa Johor includes generous amounts of coconut milk and is topped with fresh herbs and spices. The biggest difference is the use of spaghetti instead of rice noodles in the laksa.
If laksa is not your cup of tea, try mee rebus Haji Wahid. The dish sits on the same pedestal as the nasi dagang in Kelantan and Terengganu, or mee goreng Abu in Kedah.
The best place to have a plate of mee rebus Haji Wahid is at a stall in Plaza Angsana, Johor Baru. The stall at the shopping mall's outdoor food court is packed during lunch hours and on weekends.
The dish is made using yellow egg noodles topped with spicy and sweet brown gravy sauce.
The gravy consists of potatoes, curry powder, water, salted soybeans, dried shrimps, and peanuts. The garnishing is different that what is normally found in other mee rebus.
While typical mee rebus comes topped with a hard-boiled egg, pieces of fried tofu, and chopped spring onion, Haji Wahid's comes with crunchy fried batter which is a secret recipe.
Another favourite is the unique ais kacang which is drizzled with chocolate syrup that's widely available in Johor.
It is made up of a small mountain of shaved ice topped with rose syrup, evaporated milk and chocolate syrup. Red bean, grass jelly and toddy palm seeds are buried underneath the shaved ice. As the ice concoction melts away, many people are also known to drink it up with a straw.
Johor ais kacang traders often set up shop in food courts that are known to offer plenty of local delicacies. The famous ais kacang stall at Tepian Tebrau, Johor Baru, is next to another stall selling grilled seafood, and tauhu bakar (grilled tofu) and char kuih.
Another stall selling ais kacang in Larkin is next to an equally good stall selling western food such as chicken chop and black pepper steak.
One ais kacang trader in Jalan Ayer Molek, Johor Baru, has included grilled tofu in his menu because the dish goes well with the icy dessert.
In Muar, a good feast often includes the mee bandung Muar.
There are several good places to savour the cuisine, but most locals swear by the one served at Pak Hussin Ali's Central stall in Tanjung Agas.
Some have described his mee bandung Muar as "out of this world". The dish is made using yellow noodles in spicy gravy topped with pieces of fried tofu, sliced beef and a poached egg.
Like many mee bandung traders in Muar, the Hussin Ali family has been making the delicacy for decades.
Sumber : NST Online
Tarikh : 20 Oktober 2010


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My son (paperboy) was bit by a dog last week. Does Massachusetts law allow us to sue for that? (I'm not going to sue, but was just wondering.)
Yes, Mass Law allows for suit
Yes, Mass Law allows for suit for a dog bite. In fact, in the Commonwealth, dog bites fall under what is called strict liability. This means you are entitled to collect for damages and do not have to prove liability--as the mere fact that there was a dog bite is enough. In addition, home owners insurance can cover these types of claims. A demand letter can be enough to receive compensation. For more information, see Massachusetts General Laws Chapter 140, Section 155.
It is always a good idea to discuss the dog bite and damages with a personal injury attorney, not only because they can help you deal with the insurance company, but because in some cases, victims of dog bites my be entitled to triple damages. Good luck.


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It's not a flawless support and currently without 3D, but there is a poulsbo driver for Ubuntu 10.04. (The link helps for all Ubuntu versions.)
You can download the driver here.
Poulsbo is Already working on Ubuntu 10.04
Related Posts : drivers, Msi Wind U110, poulsbo, ubuntu
Categories: drivers, Msi Wind U110, poulsbo, ubuntu
1 comment:
Subscribe to: Post Comments (Atom)


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By T. L. Petersen
Observer Staff Writer
A 102-year-old Cove woman has vivid memories of Coves original Cherry Fairs between 1911 and 1917.
I went to the first one and the last one, Miskell Gale recalls.
A teen-ager during those years, Gale remembers the activities and many of the people who put together the annual event that the Cove Sentinel newspaper, in 1917, said had be one of Coves institutions that the people seemed proud of.
The Cherry Fair disbanded, apparently because of lack of community interest, but Gale is coming back to her childhood home this year and taking the honored spot as grand marshal in the Cherry Fair parade Saturday morning at 10.
The floats (in the 1900s) were hay racks all decorated, Gale recalls. She remembers one detail about the girls who rode those original floats the women wore lovely long hair, she says, remembering one year when the two candidates for Queen Anne of the Cherry Fair were blonde and very dark brunette.
Gale grew up in Cove, worked in La Grande, and married and moved to Union before recently returning to live in Cove. She has a kaleidoscope of memories of Cherry Fairs from a time when the excitement was the visit of a nationally famous touring horse that had its mane and tail drown and brushed out to drape on the ground. Gale said her family paid a quarter to go and see the marvelous horse.
And all the mothers with babies! she laughs. Yes, Cove was the site of a prettiest baby contest in the early years of the fair.
Gale particularly remembers one baby contest that included her cousin, then an infant.
My cousin won, but I thought she was the ugliest little brat I ever saw.
Gale grew up living on part of what is now the Ascension School and Camp grounds. Her original classroom was a teachers quarters in what is still the upstairs of one of the original buildings.
But her school grounds, during Cherry Fair, turned into the center of the community, then as now.
There were horse races and foot races, judging of cherry packing cartons designed to show pictures of presidents, American flags, and other patriotic symbols and more.
Oh, they were beautiful; the women used different cherries for colors, Gale says.
There were food stands to buy food, and plenty of friends and neighbors to see, including people from Union and La Grande who rode the Dinky, a cherry-hauling train, to Cove for the day.
Gale remembers a Mrs. Connelly who lived at the Phys Point corner and always wore the prettiest hat, she said. She remembers riding into Cove from Union and seeing Connelly in her hats shaking rugs off her balcony.
The memories come fast and clear the first showing of Birth of a Nation in La Grande, her speed in those early Cherry Fair foot races, the special moments that defined a childs life.
Gale hopes she can share some memories Saturday, and more importantly, make new ones.


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Win 'Snow White' bags!Wed, 25 Jul 2012 8:35 AM
In the epic action-adventure Snow White and the Huntsman, Kristen Stewart plays the only person in the land fairer than the evil queen (Charlize Theron) out to destroy her.
But what the wicked ruler never imagined is that the huntsman (Chris Hemsworth) dispatched to kill her has switched sides, supporting Snow White as she prepares to overthrow the queen. They are joined by William (Sam Claflin) - Snow White's childhood friend - and a rugged band of dwarves.
> Read our review of Snow White and the Huntsman here.
To celebrate the release of Snow White and the Huntsman in cinemas across South Africa on 1 June, UIP and iafrica.com have three movie merchandise up for grabs.
Each hamper consists of a stunning satchel and clutch purse. Check out the pictures below, and then scroll down to enter!


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The JRTCA is the National Breed Club and Registry for the Jack Russell Terrier in the United States. Our purpose is to protect and preserve the unique characteristics and working heritage of this great little terrier.
|Choice Photos
|Natural Photos
|Dirty Dog Photos
|Main Photos
|Home Photos
What is the Jack Russell Terrier Club of America?
The Jack Russell Terrier Club of America (JRTCA) is the National Breed Club and Registry for the Jack Russell Terrier in the US. Our purpose is to protect and preserve the unique characteristics and working heritage of this great little terrier. We are the largest Jack Russell Terrier club and registry in the world. Read More
Is a Jack Russell Terrier the Right Dog for you?
Many experienced, as well as inexperienced, dog owners are overwhelmed by the demands of a Jack Russell Terrier, leading to the dogs being abandoned. Our Jack Russell Terrier Profiler will provide recommendations about how compatible a Jack Russell Terrier might be for your household. Get Your Recommendations
This Photo Needs a Caption!
Every week we have a caption contest for a photo sent in by one of our visitors. Do you have the winning caption for this photo? If so, enter the caption contest. You can also vote for your favorite caption from the previous week's contest. We even have a Guess the Caption game that you can play.
Looking for a Puppy from a Reputable Breeder?
The JRTCA Breeders Directory is an advertising tool that JRTCA breeders use to promote their kennel and terriers. All JRTCA breeders have signed the JRTCA Code of Ethics and are current members of the JRTCA. Browse the JRTCA Breeders Directory web site for a list of JRTCA breeders in your area. Visit the Breeders Directory Site
Adopt a Jack Russell Through Rescue
Jack Russell Terrier Rescue is not directly associated with the JRTCA, however, the following 501(c)(3) rescue organizations may be able to assist you in the placement or adoption of a Jack Russell Terrier - Russell Rescue, Inc., Russell Refuge, Inc. (in New York) and Jacks Galore Rescue (in Massachusetts). View Rescue Information
Help for Separation Anxiety in Jack Russells
Dogs are social animals, and form strong attachments to other dogs and to people. The dog's first experience with separation anxiety is when the pup is separated from its mother and litter mates. Unwanted behavior often starts when the owner's schedule changes so that the dog is left alone more frequently. Read More
Why is the JRT Health Registry important?
The newly created JRT Health Registry will provide health information to owners and breeders. It will collate and disseminate information for genetic diseases and health screenings, becoming a valuable resource for future generations. Read More
Learn How to Participate in a Jack Russell Trial
There may be some of you that might like to go to a Jack Russell Terrier trial but aren't sure what to expect, or may believe that there are some special requirements or training needed to attend. The only real requirements (except for Nationals) are that you are a JRTCA member and have a Jack Russell Terrier. Read More
Why Are There so Many Breed Variations?
Are you confused about the differences between the Jack Russell Terrier, the Parson Russell Terrier and the Russell Terrier? The 'Russell Terrier' and the 'Parson Russell Terrier' are both variants of the Jack Russell Terrier. An explanation about the REAL Jack Russell Terrier should help clear up the confusion. Read More
Having Trouble Grooming Your Jack Russell?
Very few animals are exhibited exactly as nature has designed them, and the Jack Russell Terrier is one that can certainly benefit from some judicious grooming. Many owners do not believe in cutting the hair but, rather, pluck or pull it. If you simply cut the hair off, dead hair shafts remain in the skin. Read More
Choice, Natural and Dirty Dog Photo Galleries
A Jack Russell can be equally contented bolting a fox or chasing a toy in your living room, or equally adept at killing a sock in the living room or a rat in your barn. Their funny antics will continually amuse you, their intelligence seems to know no bounds. We have thousands of Jack Russell photos for you to browse and enjoy. View Photo Galleries
What is the JRT Research Foundation?
The Jack Russell Terrier Research Foundation (JRTRF) encourages, promotes and supports the development and maintenance of research on genetic defects found in the Jack Russell Terrier by making gifts or grants to other non-profit organizations engaged in similar research. Read More
Check Out the JRTCA Terrier Boutique
If you are looking for a Jack Russell Terrier (adult or puppy), please check our the JRTCA Terrier Online Boutique. All adult Jack Russell Terriers displayed in the Terrier Boutique are registered with the JRTCA and all advertised puppies come from JRTCA registered parents. Only JRTCA members may advertise in the Terrier Boutique. JRTCA Terrier Boutique
Display More


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And on Friday, the Blackhawks held their championship parade and rally in front of an estimated three million people in downtown Chicago (with the rally taking place at Grant Park).
During the rally, 'Hawks goaltender Corey Crawford (who many thought deserved the Conn Smythe Trophy over teammate Patrick Kane) took the mic onstage to deliver a message to the fans. A surely intoxicated Crawford began the speech by saying, "Fuckin' right, Chicago!", and a few seconds later, said how the team, "Fuckin' worked their nuts off for this trophy!" And this was on live television:
Fantastic. I only wish he would've dropped an F-bomb at all the critics that wouldn't stop going on about his "glove side" during the Stanley Cup run.
Get the latest Thigh updates by following us on Facebook & Twitter.


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Tag: mark
Kim Clackson
My face is so pretty, you don't see a scar, which proves I'm the king of the ring by far.
Infamous Winnipeg Jets VS Canucks " Peca Hit On Selanne" PART 1/13
The night was February 9th, 1995 & only 10630 fans at Pacific Coliseum in Vancouver would be witness to the toughest game & most penalty minutes accumulated by both Winnipeg & Vancouver in this fight filled night of hockey. Canucks Mike Peca nails Teemu Selanne with a cheap center ice hit knocking him out of the game which sparks what would be a fight filled night at the hockey rink


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General Permit Requirements for Water Discharges from Concrete Production
TPDES General Permit TXG110000 was renewed November 7, 2011. The permit and fact sheet are available for review.
Before discharging from a concrete production facility, you must:
- Read the general permit(TXG110000) to make sure it applies to your discharge.
- If the general permit does not apply, you may need to obtain an individual permit.
- However, if the general permit does apply, continue with Step 2.
- Review your facility's compliance history ranking(HTML):
- If your facility has a ranking of "high," "satisfactory," or "inadequate information" continue to Step 3.
- If the compliance history ranking is "unsatisfactory," then your facility is not eligible for coverage under a general permit. You must apply for an individual permit instead.
- Submit a notification package, which includes:
- Notice of Intent (NOI)
- Application Fee ($100) submitted to Texas Commission on Environmental Quality's (TCEQ's) Financial Administrative Division, Revenue Section (MC-214) or by ePay.
If you are discharging to a Municipal Separate Storm Sewer Systems (HTML), you must submit a copy of the NOI, NOC, and/or NOT to the operator of that system at the same time submittal is made to the TCEQ.
Provisional coverage under this general permit begins 48 hours after the postmarked date of the NOI.
After TCEQ review, you will receive one of the following:
- An Acknowledgment Letter providing authorization for coverage,
- A Notice of Deficiency (NOD), requesting additional information with 30 days to respond;
- A Denial Letter informing you that coverage has been denied (usually the result of information requested in the NOD not being provided).
After obtaining coverage under this general permit you should:
- Obtain a copy of General Permit TXG110000 and adhere to the requirements of the permit.
- Complete and submit the Discharge Monitoring Report Form (3320-1), as required.
- Submit a Notice of Change (NOC) if the owner or operator becomes aware that it failed to submit any relevant facts, submitted incorrect information in an NOI or previously submitted information has changed.
- Submit a Notice of Termination (NOT) when all discharges authorized by the permit are eliminated, completed, or if the operator or owner changes.
The permit coverage continues to be active until a NOT is submitted. Annual water quality fees of $500 will accrue on September 1st of each year that the permit is active.
Contact us if you have questions.


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Note: To protect the privacy of our members, e-mail addresses have been removed from the archived messages. As a result, some links may be broken.
From: Judy Decker (jdecker_at_TeacherArtExchange)
Date: Fri Jul 18 2003 - 11:11:43 PDT
I am just going to post this to the list now while it is on my mind.....From
now on - you are getting little tid-bits whenever they pop into my head.
Don't we always say "Wait your turn" or something like that? I even did
"pick a number" - had numbers on a clip on the chalkboard. That's what the
real world is like, right?
I also had a "3 before Me" rule to answer the easy questions (ask a
classmate - check your notes/instructions at the table - look at the visual
resources/sample projects -- LOL at this - I even told some to go read the
lesson plan on my site - when they hadn't listened - and they did! It made
putting the plans online fun for me - I never needed them myself ).....but
some kids just didn't get that rule....They would still want my attention (I
got this three before me rule from a coworker). We had an agreement in my
class. If someone had a "crisis" - something that needed immediate
attention - they were supposed to get out of their seat and come to me. I
often could not see a raised up hand.....and if I did see one up that was
waving away I sometimes asked if they needed one of the long rulers to help
hold it up - asked if it was a "crisis" - or simply would say "3 before me"
(if it was a naughty kid - smile) and go right back to what I was doing. The
"crisis" questions always came first (those who were really frustrated --
working hard at their work - but stuck in some way or other). I would sit
down with the crisis student and we would work through the problem.
I hated it when I heard kids complain about their elementary teacher that
she only worked with the "good kids" (the kids who were getting it). I hated
it that so many would tell me they were never able to finish their ceramic
project (or any three dimensional project) - or that their project would
blow up in the kiln - or some excuse. I made three dimensional projects my
most important ones to finish and always provided time for even the naughty
ones to work (after school). Working through a clay problem with a child
gave me a chance to talk about "mother earth" and how we need to respect
"mother earth"....how all cultures used clay and so forth.....how clay lasts
and is a permanent record --- all that good stuff -- clay projects are
treasures for mom -- and whatever else would pop into my head....And if a
clay project broke before firing? You bet I fixed it. Fixing a broken piece
was much easier than telling a kid I had to reclaim his/her work. When I
see those "I never touch a child's work" messages, I just smile. My kids
begged me to touch their work sometimes - and I did as a last resort. I had
numerous kids tell me that their elementary teacher actually made the work
for them when they couldn't get it (hmmmm....now what is wrong with this
Now why did this pop into my head? I was trying to answer my mail in the
order it was received! Impossible for me to do. I look for mail from my
"cyber buddies" first -- then look to see if some might be for Incredible
Art Department -- then I look at the subject heads that puzzle me (like the
no subject ones) - then I look for responses to messages I posted -- then I
look at responses to things my "cyber buddies" have posted......then
(blah-blah).......I do open each post to the list serves and I read each
post to the list serves....That is fun to do. Obviously, I wouldn't get
anything done at all if I answered everyone (ha-ha) but I love seeing that
many would anwser with the same response that I would have....I love seeing
that folks have the same way of approaching something that I would.
Here is avery funny image to think about "Who is Judy Decker?" or "What is
Judy Decker?" This came on my reply to someone that I was going to be away
from my machine for a day.
Trust me.... I will give her a more thorough reply in time.
>>> Good for you! I'm glad you are getting away for a bit. I was
beginning to think of you as part human, part computer, working
feverishly away in your house... everyday becoming more machine.. sort
of like a science fiction movie. I'll try the archives instead of
bugging you. Have a nice vacation!
Well.... I am back at my machine and loving every minute of it. My only goal
for art education today is to get through my mail. Then I will be proud of
my accomplishment. Smile.
My husband was even laughling at how much fun I was having answering my
email today. I am reading and deleting as I go.
There is so much I hate about the real world (so don't get me
started)....Let's work to create our own little world in our art rooms. Let
the real world deal with its problems later. Kids are our most valuable
resource - Lets treat them that way. I loved my own little art room world --
and it was working great. The sad thing is -- folks thought I was too
happy -- and that is what caused a lot of my problems. I wasn't too happy
(certainly wasn't happy hearing their complaints about the kids they were
teaching -- I was just teaching different kids than they had -- smile)-- I
was just happy with the way things were working in my little art room
culture (I was putting everything I learned at Bluffton College to use).
People (other staff) made fun of my ways -- and so did the principal. I was
the brunt of many jokes -- Principal even called me into his office one day
so he and another staff member could laugh at what I did to get one student
to do his work. I won't go into that right now...But I know that what I did
was the RIGHT THING. I got that child on my side and got the parent on my
side and it WORKED.
Well...now I feel so much better getting that off my chest....and for those
who know me just say "OK Judy" ..... I really don't care if anyone reads
what I write ...sometimes I just have to write it....and I will send it to
you if I think it might help one teacher out there.
Judy Decker - Ohio
Incredible Art Department


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Analog Devices Increases Cash Dividend To $0.34 From $0.30 Per Share
ADI) today announced that its Board of Directors has approved a 13 percent increase in its regular quarterly dividend to $0.34 per outstanding share of common stock. "At ADI, dividends are an important vehicle to raise returns to our shareholders. Our continuing strong operating performance and cash flow have facilitated a solid record of increasing dividends over the past ten years," said Jerald G. Fishman, CEO.Since the first dividend was paid in December 2003, ADI has paid a cash dividend to shareholders every quarter. The Company has increased its dividend ten times, and has paid a total of $2.05 billion in dividends to shareholders over that period. The increase is effective with the dividend payable on March 12, 2013 to shareholders of record as of the close of business on March 1, 2013. The payment of any future quarterly dividends will be at the discretion of the Board and will be dependent upon ADI's financial position, results of operations, outlook, liquidity, and other factors deemed relevant by the Board. About Analog DevicesInnovation, performance, and excellence are the cultural pillars on which Analog Devices has built one of the longest standing, highest growth companies within the technology sector. Acknowledged industry-wide as the world leader in data conversion and signal conditioning technology, Analog Devices serves over 60,000 customers, representing virtually all types of electronic equipment. Analog Devices is headquartered in Norwood, Massachusetts, with design and manufacturing facilities throughout the world. Analog Devices' common stock is included in the S&P 500 Index.
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Conference Weighs the Impact of American Consumerism
Contact: Nina Romeo
(212) 636-75756
"Consuming America: What Have We Done to Ourselves?" was organized by the Fordham Center on Religion and Culture.
Photo by Leo Sorel
"Consumerism—devil or angel?"
That was the question raised by Paul Solman, business and economics correspondent for PBS's NewsHour, and moderator of "Consuming America: What Have We Done to Ourselves?" a conference sponsored by the Fordham Center on Religion and Culture, held on Sept. 15 at Fordham's Lincoln Center campus.
Solman's question was taken up by scholars from varied disciplines who sought to understand the impact of American consumerism from the perspectives of history, sociology and theology.
They also addressed a paradox at the heart of the current economic crisis: While consumer profligacy is often blamed for the economic downtown, the solution to the crisis is presented in further consumption, as seen in the government's stimulus package, the first-time homeowners' tax credit and the "Cash for Clunkers" program.
Lizabeth Cohen, Ph.D., the Howard Mumford Jones Professor of American Studies and chair of history at Harvard University, provided a historical context for what she described as America's "embrace of consumption as the route to affluence."
Cohen traced the American belief in the national benefits of buying to the late 1940s and 1950s, when returning GIs and their new brides were encouraged to buy single-family homes and fill them with material goods marketed to them through advertising, film and other forms of popular culture.
Fearing a return to the Depression that preceded World War II, the government's plan "was to convert manufacturing from war production to the mass production of consumer goods and to develop strategies to encourage consumers to spend and thereby create jobs and demand," Cohen said.
In this "consumers' republic," said Cohen, "consuming was not a personal indulgence but an act that contributed to the common good."
George Ritzer, Ph.D., Distinguished University Professor in the Department of Sociology at the University of Maryland, stressed the need to look beyond "blaming the victim" in the economic crisis to examine larger national and global forces.
Ritzer pointed to "the lure of cheap products," including industrial food, along with "easy, even fraudulent credit" and marketing and advertising "that make products so alluring that it's difficult, if not impossible, to resist them."
"Can we consume ourselves to affluence?" he asked. "It seems to be a contradiction in terms."
A discussion of values was continued by Vincent Miller, Ph.D., the Gudorf Chair in Catholic Theology and Culture at the University of Dayton.
"Why do people who are so fabulously prosperous as we are think so little of our collective societal good?" he asked. "Why do Catholics, with their rich tradition of Catholic social teaching . . . get along so well with what some have called, evocatively, the 'tchotchke economy?'"
In considering items we consume, Miller said, "We have no resources to think about what our fair share actually is" because these come from a seemingly "infinite horizon," and we cannot gauge the impact our choices have in the world.
Miller advocated a re-engagement with solidarity as a response to current conditions.
He cited Pope John Paul II's definition of solidarity as "a virtue that was rooted in the fundamental human experience of vulnerability and social dependence."
"When we accept the truth of our own vulnerability and dependence on others," Miller said, "we can move from the clenched rejection of others' needs . . . and actively support and sacrifice for others."
Founded in 1841, Fordham is the Jesuit University of New York, offering exceptional education distinguished by the Jesuit tradition to approximately 14,700 students in its four undergraduate colleges and its six graduate and professional schools. It has residential campuses in the Bronx and Manhattan, a campus in Westchester, and the Louis Calder Center Biological Field Station in Armonk, N.Y.
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Available stories for Saturday, December 15, 2001Exhaust operation to leave Toledo
OSU professor named UT provost
Kest campaign faces $11,092 debt
Last pocket of al-Qaida resistance appears to crumble
A nice hunk of change
The other global threat
Lima says it must lay off 36 workers
Not Another Teen Movie: Satire label is just an excuse to be gross
Group supports stricter rules for antique tractor exhibitors
Southview's big men take it to Northview
U.S. Jewish population rises
Muslims to celebrate end of Ramadan
Lawsuit says mortgage firm refused loan because of wife's maternity leave
Man charged with sex crimes against minor
Doctor who allegedly let aides exceed limits arraigned
Praying for a resolution
Schools define content of tests
So who is normal with their money?
Lions rate coverage but won't get it
'Insert' key can enhance documents
Andersons, Ohio Art to pay dividends to shareholders
Tiffin woman's case to represent consolidated Lonz Winery suits
Karabin sentenced on charge of DWI
Tapes reveal private side of Mother Teresa
Season of sadness? Service helps overcome holiday blues
Scrooge's conversion gets a spiritual touch
Scott turns up `D'
City League roundup: Franks gets 24 as Knights win
Van Buren edges Arlington
Suburban Lakes roundup: Boards, foul shots help Eastwood win
Great Lakes roundup: Clay turns ice cold at Findlay
NWOAL roundup: Evergreen tops Archbold 56-54
Area roundup: Gupton leads Lincoln to win over Bedford
TAAC roundup: Irving paces Ottawa Hills
Northern Lakes roundup: Perrysburg jolts Generals 66-48
Hot Stingrays goalie blanks Storm
Rams run twice to beat Waite
Oh, please, not 0-16
O'Leary's luck runs out
UT president calls graffiti an `assault'
Embattled Erie County official pledges to complete his full term
UT engineering seniors take projects public
One day we may all be reduced to estate sales
Saturday essay: Submit war-time decisions to outside review
The `mutual aid' plan jeopardizes safety
Nader will promote people's power, Jeep abatement suit
Secretary of state aspirant pledges state-vote overhaul
Tranquility isn't always welcome
LBJ, Jackie exchange flattery in phone call
19 Toledo firefighters graduate from training
Ex-Bedford superintendent takes Pennsylvania post
Ford to deliver address at UT law commencement
2 rob recording studio of keyboards worth $6K
West Nile virus is found in Henry County blue jay
Whirlpool worker pleads guilty in bomb threats
Police hunt 2 in robbery of Old Fort Savings Bank
Damages over $300,000 in downtown Findlay fire
Napoleon man killed, 2 hurt in head-on crash
Tire slashings investigated in Maumee
Police ask help with robberies of southwest Toledo businesses
Blue Angels move thrills Toledo officials
Activist pursued academics, religion
Downtown jeweler known for his honesty, quality of service
Adoptive parents get right to info
Region drills to deal with bio attack
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An End Game for D.C. Representation in Congress
Richard Hasen makes an intriguing argument over at Slate. Congress should approve legislation to give Washington, D.C. congressional representation, even though it's probably ...
Richard Hasen makes an intriguing argument over at Slate. Congress should approve legislation to give Washington, D.C. congressional representation, even though it's probably unconstitutional:If the current D.C. voting rights law is indeed unconstitutional, then the only way to get D.C. a full House member is the way that gave district residents the right to vote for president: a constitutional amendment that would either make D.C. a state, give it a member of Congress (and possibly two senators) without making it a state, or merge D.C. back into a neighboring state, such as Maryland. But constitutional amendments are extremely difficult to pass, requiring a vote of two-thirds of Congress and three-fourths of the states. With a country preoccupied by the most serious economic troubles of our lifetimes and two wars, voting rights for D.C. is not at the top of the list. Despite broad public support for some form of voting rights for D.C., the forces of inertia are strong.
This is precisely why Congress should pass the current law, even if it is likely to be struck down by the Supreme Court. Rejection by the court would put the issue on the front burner. Obama could then push for quick passage of a constitutional amendment in Congress and the states. He could remind people that many of our most important advances to voting rights have come through constitutional amendment, including enfranchisement of African-Americans, women, 18-year-olds, D.C. residents (in presidential elections), and those too poor to pay a poll tax to vote in federal elections.
Regardless of what you think of D.C. voting rights, I think we can agree on one thing: The scenario that Hasen envisions, where each state legislature is asked to weigh in on a constitutional amendment on congressional representation for the District, would be great fun.
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Police raises have changed my mind
I was against the idea of replacing our police force with the RCMP, but after seeing the increases they were handed to on a silver platter by the city, I have changed my mind! For glorified babysitters to pull in that kind of wage is disgusting! And for the union president to say the force was being "reasonable" in their demands is insulting to those of us that have to hand you your gold-plated cheque!
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Well I will start by saying I love Co-Motion products I have had several Tandems and my Co-Mo Exspresso road bike which I just gave to my son. I decided to replace the Exspresso with a Nor'Wester Tour model set up a little diffrent more towards a long distance bike for Century rides. I set it up with the STI 10 speed Ultegra triple set up and 700x28 tires without any racks so I could take advantage of the more upwright touring position for the longer rides. The Nor'Wester Tour fit the bill for what I wanted. It rides really great and the comfort level is there just like our Co-MoTandem. What can I say I love a good well built steel bike, there hard to beat in my opinion.
Be safe everyone,
Bill G


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Our Mission
The University of Wollongong is a world class research and teaching institution that provides real world solutions to real world problems. The Innovation and Commercial Research team is driven by the belief that research can have immense impact on innovation through relevant engagement with business, industry and the community at large.
UOW Pitch
Returning soon for its fourth year: UOW Pitch 2016
Startup incubator leads gender equality mission. Read more
Launch of networking group for manufacturers and researchers Read More.
iAccelerate Entrepreneur Club Meeting - Wed 6 April. Free event - all welcome. Read more.
Our Team
The ICR team is made up of a diverse range of professionals - come and meet us.
Capabilities and Case Studies
Learn more about UOW's engagement in developing new products and solving problems.


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Company Overview of L & T Meat Corporation
Company Overview
L & T Meat Corporation engages in the distribution of grocery and poultry products in California. The company was founded in 1996 and is based in Los Angeles, California.
3050 East 11th Street
Los Angeles, CA 90023
United States
Founded in 1996
Key Executives for L & T Meat Corporation
L & T Meat Corporation does not have any Key Executives recorded.
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Project Overview
While the 7.3 mile long extension that will connect Downtown Milwaukie with Downtown Portland and the rest of the TriMet light rail network isn't scheduled to open until 2015, now is the time for citizens to get involved to help shape its design.
The project itself will create up to 14,500 jobs and generate up to $573 million in personal earnings. By 2030, this future light rail line will carry up to an average of 27,400 weekday rides, and there will be approximately 22,000 households and 85,000 employees within walking distance of Portland-Milwaukie light rail stations.
For an up-to-date summary of Tri Met's progress on this project, visit www.trimet.org .
For the latest updates and news regarding the Portland to Milwaukie Light Rail Project, please click here.
The Portland to Milwaukie Light Rail Design page includes information about the Station Areas, the Public Art Program, the Kellogg Lake Bridge, and other important design and project information.
Milwaukie staff hosts a monthly light rail project meeting to keep the public aprised of the project's schedule and design details. Please click here or the link above for more information.
City staff have attempted to track project questions and answers over the course of the project. You'll find, in the attachements below, a Light Rail Q & A fact sheet that contains aswers to many questions raised to date. We encourage those interested in the project to review and add to the discussion by emailing: email@example.com.


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Bundt Cake Fruit Celebration
A delightfully light celebration of fruity combinations! The possible variations are endless with different cake flavors and fruit combinations. Try mixing fresh fruit in with your pie filling!
Bundt Cake Fruit Celebration
- 1 (18.25 ounce) package strawberry cake mix
- 1 (16 ounce) package cream cheese frosting
- 1 (21 ounce) can light blueberry pie filling, refrigerated
1 Prepare and bake cake mix according to package directions for a 10 inch Bundt pan. Allow to cool completely.
2 Cover cake with cream cheese frosting. Pour pie filling over frosted cake.
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Best bets: Jan. 25, 2013
Best bets
1. Listen to vocalist James Delisco perform "The Music of Michael Jackson" with the Oklahoma City Philharmonic at 8 p.m. Friday and Saturday at Civic Center Music Hall, 201 N Walker. The Discovery Family Series continues with "America the Beautiful" at 2 p.m. Sunday. Information: 842-5387 or www.okcphilharmonic.org.
2. NORMAN — Hear singer-songwriter Gretchen Peters at 7 p.m. Sunday at the Norman Depot, 200 S Jones. Information: 307-9320 or www.pasnorman.org.
3. See "Reflections: The Photographs of Allison V. Smith & Stanley Marcus," at Artspace at Untitled, 1 NE 3. A reception is 5 to 8 p.m. Friday; a talk and book signing will be 10:30 a.m. to noon Saturday. Information: 815-9995 or www.artspaceatuntitled.org.
4. DUNCAN — See 90 films Friday and Saturday at the Simmons Center, 800 Chisholm Parkway, and Chisholm Trail Heritage Center, 1000 Chisholm Trail Parkway, during the Trail Dance Film Festival. Information: www.traildancefilmfestival.com.


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Tropico 4 Walkthrough
Table of Contents
Mission 5: Tropico Above All
This mission will have you working to bring Tropico to the forefront of the world's view, by becoming number one in a series of categories set forth by the UN. You'll be challenged on a variety of factors, including military, infrastructure, entertainment, and eventually a nuclear program, all the while keeping the five prime elements (food, religion, healthcare, homes, fun) balanced and sufficient.
Avatar Bio
- Background: Developer. Because this mission will have you dabbling in so many areas, any of the Backgrounds could work, but Developer is picked mainly for the -20% Building costs.
- Rise to Power: Installed by the CIA.
- Traits: Administrator, Charismatic, Cheapskate, Diplomatic, Entrepreneurial, Flatulence, Hardworking, Scholarly
Primary Tasks
- There is enough fertile land spread around the island to build at least a couple of each Farm.
- Fishing is good almost all the way around the island.
- Quality pasture land is sparse, so beware if you choose to go with The World's Smelliest Cheese option at the start.
- Build two Churches in close proximity to each other, and leave enough land space open close to each of them to build a Rum Distillery on, in preparation for the Most Rum Drunk record.
- No special strategy.
- Notice that this mission starts with Houses already built, and not Tenements. There are also a few Shacks around town.
- Build one Tenement. After it's built, and after your citizens find employment, Demolish the Shacks to open up some building space.
- No special strategy.
Your Mark on History – Penultimo
The World's Biggest Papaya
The World's Largest Mustache on a Woman
The World's Smelliest Cheese
Papaya Mania – Penultimo
Have 4 papaya farms.
- After placing the 4 papaya farms, immediately place a Horticulture Station (Organic Agriculture) near them.
Senorita Chinchila – Penultimo
Increase the overall happiness to 55.
The Aroma of the Gods – Penultimo
Have 6 Goat Ranches.
Bigger is Better – Penultimo
Have a Horticulture Station near 4 of your papaya farms.
Reward: The commodity price of Papaya will increase by 100%.
Bad Publicity Or Good Marketing – Penultimo
Complete 5 more World Records.
Records are easy – Penultimo
Build a Mausoleum.
Supporting Tasks
Most Records Held – Penultimo
Complete 7 records.
Reward: Most Records Held record and $50,000 SBA.
World's Strongest Army – General Rodriguez
Pay Moreno's men and survive the attack of his 5 rebels.
Reward: World's Strongest Army record.
Largest Population – Comrade Vasquez
Have 3 Docks to accommodate the influx of population.
Reward: World's Largest Population record and 20 enemies of progress.
- Place the new Docks up close to the one you start with.
- Be sure to connect them via Road to town.
- 1 iron ore deposit, 1 salt deposit, and plenty of logging and pasture land are close by, so consider building on them as part of your industrial base.
World's Richest Country – Antonio Lopez
Have 2 Banks to be able to store all the money.
- Keep them on the Urban Development setting to help lower building construction costs, since there's a lot of building in this mission.
Biggest Territory – El Diablo
Build a cheap, shabby Nuclear Program to shoot a Tropican flag to Mars.
Reward: Biggest Territory award.
Nobel Prize for Peace in Mathematics – Miss Pineapple
Have 3 Generals.
Reward: Nobel Peace Prize in Mathematics (counts as a record).
Most Rum Drunk – Reverend Esteban
Have a Rum Distillery near 2 Churches.
Reward: The Most Rum Drunk record.
Most Interesting Animal – Sunny Flowers
Have a Zoo to expose Tapirs to the unsuspecting world.
Reward: Most Interesting Animal record.
Return to the mainTropico 4 Walkthrough page.


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With speculation swirling that Blake Shelton and Miranda Lambert, the reigning king and queen of country music, are expecting their first child, the rumored dad-to-be took to Twitter today to clear things up… kind of.
In response to this week's baby-themed Life & Style magazine featuring Blake and Miranda – and Reese Witherspoon – on the cover, one fan Tweeted, "Wait is @MirandaLambert pregnant? #confused"
"Either that or Reese had my baby," Blake responded. "I'm confused too!"
As other fans sent their congratulations on the "upcoming little Shelton," the crooner joked, "I think it's gonna take the Witherspoon name." Eventually Blake's followers started basically begging for the truth, but he of course continued to drive them all crazy with his quick comebacks.
So, bottom line: Is Miranda actually pregnant?
"I hope not… She's passed out with a bottle of Bacardi in her hands," he Tweeted.
I think we can take that as a no. Miranda later weighed in as well, writing, "Wow! I just read the headline! 'We are having a baby!' yay! Blake Shelton, we're getting a new puppy?" Ah well, at least they can have a little fun with it!
Blake had better watch out, though – baby fever may soon strike. The Voice coach was snapped sharing a moment with host Carson Daly's adorable daughter Etta – who was wearing a Team Blake onesie – this week. So cute!
Photos: PR Photos, Twitter


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May 1, 2016
Police have released the name of a man they say led them on a vehicle chase after shoplifting at Walmart.
Matthew Duncan, 22, of Jacksonville is facing numerous charges after being tazed by police.
Jacksonville police say it began around 4:45 p.m.at the Yopp Road Walmart. Police pulled over a suspect vehicle entering the Highway 17 bypass. As the officer approached, the driver drove down a steep embankment and went westbound on the highway.
The vehicle was spotted in the Triangle area, but wouldn't stop for police. It drove through the New River and Bell Fork Homes area. Eventually, the vehicle drove toward Northwoods Shopping Center, where police say Duncan abandoned the vehicle and tried to run.
After being tazed, police say Duncan fell and hit his face on the pavement.
Once released from the hospital, Duncan was charged with the following:
Felony Fleeing to Elude Arrest
Failure to Stop for Blue Lights and Siren ( 3 counts)
Possession of Cocaine
Possession of Drug Paraphernalia
Maintaining a Vehicle for Controlled Substances
Resist, Obstruct, Delay a Public Officer (2 counts)
Providing Fictitious Information to Law Enforcement Officer
Safe Movement Violation
Driving Left of Center
Impeding Traffic
Driving Through a Center Median
Duncan is being held on $22,000 secured bond.
Previous Story
A man was taken into custody after a short vehicle chase Tuesday night that Jacksonville Police say started after a shoplifting report at a Walmart and ended with the man tazed and a drug investigation.
Jacksonville Police say just after 5:00 p.m. they spotted a suspect fleeing in his silver pickup from the Yopp Road Walmart after police say the driver shoplifted from the store.
They followed him on the Highway 17 bypass for a few miles and into the Northwoods Shopping Center at Onslow Drive and Henderson Drive.
The driver parked in front of the J and L Country Buffet and took off on foot.
An officer tazed him and he fell and hit his face on the pavement.
He was taken away in an ambulance.
Police say they also found narcotics at the scene.
The driver's name and any charges have not been released at this time.
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