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Friday, June 20, 2014
Lost Lerner Emails Fuel Ongoing IRS Controversy
In the ongoing controversy involving the IRS EO division and its past director Lois Lerner, new revelations about lost emails (in the thousands) has reignited the wrath of Congress and the public. As reported in The New York Times, IRS informed Congress in a filing to the Senate Finance Committee last Friday that approximately two years of Lerner's emails (both sent and received) were lost in a 2011 computer crash. The IRS Commissioner is scheduled to be grilled by House committees next week on the lost emails. According to the Daily Tax Report, House Republicans notified the IRS Commissioner via a letter that they intend to question IT employees at the IRS about the lost emails.
As reported by The Minority Report (Blog), U.S. Representative Stockman (TX) has written to National Security Angency Director, Admiral Michael S. Rogers, requesting that the Agency "produce all metadata it has collected on all of Ms. Lerner's email accounts for the period between January 2009 and April 2011." Politico.com opined that since Lerner's crashed hard drive has been recycled, it is unlikely the lost emails will ever be found.
A Dallas Morning News editorial published yesterday calls for the Obama Administration to appoint a special counsel to independently investigate the entire IRS controversy, including the lost emails. Clearly, the IRS and its credibility will be continue to be embattled for the foreseeable future.
(See also Time and TaxProfBlog (a detailed list of articles from numerous sources))
Nicholas Mirkay
June 20, 2014 in Current Affairs, Federal – Executive, Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
Thursday, May 29, 2014
Hospitals Cutting Charity Care; Relying on Affordable Care Act Coverage
As reported in Sunday's The New York Times, a trend among hospitals around the country is to reduce financial assistance to uninsured patients with the intent of forcing such patients to obtain coverage under the Affordable Care Act. The criticism is obvious - uninsured lower- and middle-income citizens without coverage will not take advantage of the ACA due to perceived, and perhaps actual, unaffordability and therefore forgoe health care all together. The push-and-pull for hospitals centers on the ACA's reduction of federal payments to hospitals that treat large number of uninsured patients (again, hoping to force such patients to seek coverage in online marketplaces) and the actual need to provide free or reduced-cost health care to those most in need of it.
The Times article illustrates hospitals' various policies to address this real problem:
In St. Louis, Barnes-Jewish Hospital has started charging co-payments to uninsured patients, no matter how poor they are. The Southern New Hampshire Medical Center in Nashua no longer provides free care for most uninsured patients who are above the federal poverty line — $11,670 for an individual. And in Burlington, Vt., Fletcher Allen Health Care has reduced financial aid for uninsured patients who earn between twice and four times the poverty level.
Continuing charity care for the uninsured, argues some health care providers, defeats the very purpose of the ACA. However, uninsured advocates argue that many uninsureds forgoe coverage under the ACA inaugural enrollment because the plans are expensive, even with government subsidies. Some argue that it is still a matter of message - encouraging people who now have access to coverage under the ACA to take advantage of the opportunity.
The article further states:
Many hospitals appear focused on reducing aid only for patients who earn between 200 percent and 400 percent of the poverty level, or between $23,340 and $46,680 for an individual. Many of those people presumably have jobs and would qualify for subsidized coverage under the new law.
The Times further reported that financial challenges for uninsureds are "particularly daunting" in the states that have not yet expanded their Medicaid programs, which currently totals over 24 states.
An issue not addressed by the Times Article is how these emerging charity care policies, to best comply with and take advantage of the new ACA reimbursement rules, will affect these tax-exempt hospitals' Form 990 Schedule H reporting? Has Congress and the IRS contemplated the changes to charity care numbers in light of the above-referenced ACA rules?
Nicholas Mirkay
May 29, 2014 in Current Affairs, Federal – Executive, Federal – Legislative, State – Executive | Permalink | Comments (0) | TrackBack (0)
Friday, May 9, 2014
House Finds Lois Lerner in Contempt of Congress
On Wednesday by a vote of 224 to 187 (later updated to 231 to 187 according to press reports) the House of Representatives approved House Report 113-415, which included a resolution that Lois Lerner be found in contempt of Congress "for refusal to comply with a subpoena duly issued by the Committee on Oversight and Government Reform." Relatedly, the House also approved by a vote of 250 to 168 a resolution "[c]alling on Attorney General Eric H. Holder, Jr., to appoint a special counsel to investigate the targeting of conservative nonprofit groups by the Internal Revenue Service." Both votes have the effect of passing the ball to the Department of Justice, as pursuant to 2 U.S.C. § 194 and the House Report the contempt matter will be referred by the Speaker of the House to the U.S. Attorney for the District of Columbia (currently Ronald C. Machen Jr.). While 2 U.S.C. § 194 provides that the U.S. Attorney has a "duty . . . to bring the matter before the grand jury for its action," it is not clear that this duty is absolute, especially where there may be constitutional grounds (i.e., Ms. Lerner's invocation of her Fifth Amendment right against self-incrimination) barring a conviction. The potential penalty for contempt of Congress under 2 U.S.C. § 192 is a fine of not less than $100 nor more than $1,000 and imprisonment of not less than one month and not more than twelve months. There may also be other ways for Congress to pursue Ms. Lerner given this contempt finding, although the House Report does not indicate that Congress will seek to pursue them.
Media coverage of these resolutions includes: Christian Science Monitor, New York Times, Washington Post, Washington Times; Wall Street Journal (subscription required).
Lloyd Mayer
May 9, 2014 in Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
Wednesday, April 16, 2014
Political Activity Regulations Will Be Re-Written Again . . . and Again (from scratch!)
Let's face it, any attempt at regulating political activity by grass roots organizations, charitable or otherwise, is bound to fail. Why? Because nobody has ever explained why engaging in political speech is not a public good, less deserving of subsidization than education, poverty relief, or any of the many other activities considered charitable or advantageous to the social welfare. What's wrong with political participation through grass roots organizations? Don't we want more political participation? Of course we do, but somewhere along the way somebody decided, without ever explaining why, that political engagement was neither charitable nor beneficial to the social welfare. And by the way, if the evil to be avoided is "capture" of the political process by those wealthy enough to pay to broadcast their speech to wider audiences, wouldn't subsidizing political speech through deductions, exemptions, credits, (maybe with a dramatic cliff so that those who don't need subsidization don't get it) reduce the advantage of money (even if only slightly)? Why in the world do we assume that one taxpayer should not subsidize another's participation in the political process, when we -- "we" are the government, the government is not "them" -- subsidize all sorts of activities about which there can be no unanimity of opinion. Remember, too, that we would not be subsidizing a particular viewpoint, just the act of participation. Just participation. Seems to me we are wasting an awful lot of time and money trying to stamp out something we don't even think is a bad thing. And that really is why the effort to regulate political speech subsidized by tax exempt dollars will inevitably fail. We don't even know why we think political activity is a bad thing. Something about Lyndon Johnson trying to put a political opponent out of business, right? I doubt anybody even thinks engaging in the political process is a bad thing. I'll even go one step further. Engaging in the political process, even as a staunch lunatic partisan, is probably consistent with most people's conception of "civic duty." So we should do away with the various prohibitions of and limitations on political activity via collectives. Then people can support whatever political cause they want through whatever non-governmental organization they want. I don't necessarily support your position just because I am willing to subsidize (if failing to tax really is a subsidy) your participation in the process. Look, the rich can talk to more people more often whether we limit nonprofits from engaging the political process or not. Limiting grassroots participation by denying tax exempt organizations for groups that do only exacerbates that advamtage.
But I digress. Every [law school] administrator knows that when everybody complains about something you have done, you either have it perfectly right or all wrong. Well, everybody is complaining about the proposed "candidate related activity" regulations. The Service apparently believes the complaints indicate it has the proposed regulations all wrong and apparently is going to start all over again with the effort to stamp out (that is really what we are trying to do, isn't it?) political speech by social welfare organizations. The Washington Post Blog reports:
The head of the Internal Revenue Service this week signaled that his agency will re-write proposed new limits on the political activities of nonprofit advocacy groups, quelling concerns from the left about overreach but failing to win over conservatives. Lawmakers and policy analysts on both sides of the political spectrum have voiced opposition to the draft guidelines, which would prohibit tax-exempt organizations from engaging in certain election-related activities including voter-registration and get-out-the-vote drives. Conservatives have argued that the proposals are part of an Obama administration plot to silence criticism from the right. Liberals have said the plans go too far and need reworking.
"Re-write" as in start all over again. Just one big waste of time and effort unless and until we agree on a fundamental theory explaining the motivations for the exercise in the first place.
April 16, 2014 in Federal – Legislative | Permalink | Comments (3) | TrackBack (0)
Thursday, April 10, 2014
Did Nonprofit Law Prof Blog Precipitate IRS Scrutiny of (c)(4) political activity?
Most certainly not. But on page 31 (and appendix 15) of Darrell Issa's report, "Lois Lerner's Involvement in the IRS Targeting of Tax-Exempt Organizations," the staff authors cite an email exchange between Policy and EO regarding this Nonprofit Law Prof post as evidence of a "secret" plan to target conservative (c)(4) organizations. The email author describes the potential issuance of guidance on (c)(4) political activity "off-plan," meaning, of course, that the topic was not previously part of the yearly "to do" list the Service issues every year. Unremarkable, if one understands that executive branch departments frequently issue annual workplans, sometimes supplemented as the year progresses. Nevertheless, "information available to the Committee," says the report, conspiratorial music playing in the background, "indicates that Lerner played some role in the IRS's and the Treasury Department's secret "off-plan" work to regulate 501(c)(4) groups." Can't make this stuff up.
April 10, 2014 in Federal – Legislative | Permalink | Comments (0) | TrackBack (0)
Wednesday, March 19, 2014
Obama signals veto of "Stop Targeting of Political Beliefs Act of 2014" and A short comment on the treatment of Lois
H.R. 3865 essentially prohibits Treasury from enacting any regulatory interpretations of 501(c)(4) and, by its legislatively suggested short title, is obviously designed to preclude Treasury from going forward with the proposed (c)(4) political activity regulations issued on November 29, 2013. The bill passed through the House on Feburary 26, 2014 and one day later the Obama administration signaled its intention to veto the bill:
H.R. 3865 - Temporary Prohibition on IRS from Modifying Tax-Exemption Requirements for Social Welfare Organizations
(Rep. Camp, R-Michigan, and 66 cosponsors)
The Administration strongly opposes H.R. 3865, which would prohibit the Department of the Treasury and the Internal Revenue Service (IRS) from clarifying the standards that organizations must satisfy to qualify for tax-exempt status. Under current law, organizations qualify as tax-exempt organizations "operated exclusively for the promotion of social welfare" if they are primarily engaged in promoting in some way the common good and general welfare of the people. The relevant Treasury and IRS rules have been in place since 1959 and are broadly recognized as unclear. The proposed legislation would prevent any revisions or clarifications to those rules. Thus, it could prevent the IRS from administering the tax code more effectively and from providing greater clarity to organizations seeking tax-exempt status.
H.R. 3865 would prevent Treasury and the IRS from issuing, for one year from the date of enactment, any generally applicable guidance relating to the standards for tax-exemption under section 501(c)(4) as a social welfare organization. In addition, H.R. 3865 would require the IRS to continue to use the standard and definitions in effect on January 1, 2010, to determine whether an organization qualifies for tax-exempt status under section 501(c)(4). The lack of clarity of these standards has resulted in confusion and difficulty administering the Code, as well as delays in the processing of applications for tax-exempt status. The Treasury Inspector General for Tax Administration and the National Taxpayer Advocate, among others, have recommended clarifying the current rules.
Consistent with these recommendations, Treasury and the IRS recently issued a notice of proposed rulemaking (NPRM) that provides guidance on the definition of candidate-related political activity for purposes of determining the "primary activity" of a social welfare organization and solicits public comment on a number of related issues. This NPRM is the first step in a standard rulemaking process intended to clarify the rules and to provide greater certainty for organizations seeking tax-exempt status. The notice and comment process allows for all concerned parties to provide input and comments before any changes to the rules are effected. Treasury and the IRS will carefully consider any and all such comments before issuing any further guidance, and they will follow standard agency rulemaking procedures.
For the reasons described above, the Administration strongly opposes the proposed legislation. If the President were presented with H.R. 3865, his senior advisors would recommend that he veto the bill.
The Senate version probably will not make it out of Finance but if it does it will obviously be dead on arrival. Yesterday House Leader Boehner said that Lois Lerner should be held in contempt for invoking her right to remain silent before the obviously biased House hearings I refuse to even link to. Others have gone even further and have stated that Ms. Lerner should be pursued criminally. Give me a break! I am not trying to use this blog as a platform to comment on, and thereby perpetuate political spectacle (oh, wait, I am commenting on the process aren't I?) but I do want to publicly say that what some in Congress and in certain media outlets are perpetrating against Ms. Lerner is nothing short of a "high tech lynching" or at least a burning at the stake back in Salem. I met her a few times at ABA tax conferences. She always smiled warmly and knew what she was talking about. I don't really know her. But anybody who ever had any interest in EO/EP knows that Ms. Lerner was a diligent servant of the people for a long long time. It is absolutely shameful how she is being treated. A travesty that she was forced to resign. And now nothing short of a witchhunt designed to wound a bigger fish than Ms. Lerner but at what must be considerable personal and financial costs to her all the same. Ms. Lerner is just the bait through which a very sharp hook has pierced and she has been left to languish in a putrid political cesspool. I hope she lands on her feet. She was good for tax exempt jurisprudence and if I could hire her to teach tax law I would.
March 19, 2014 in Federal – Legislative | Permalink | Comments (0) | TrackBack (0)
Friday, February 7, 2014
501(c)(4) Developments: Another Hearing, Controversial Proposed Regs, Cryptic Legislation, and More
According to TaxProf Blog we are now 274 days into the firestorm that erupted in the wake of Lois Lerner's acknowledgment last May that the IRS had used inappropriate criteria for selecting certain 501(c)(4) applications for additional scrutiny. The resulting controversy not only continues, but it has recently been renewed by another congressional hearing, controversial proposed regulations that are taking hits from both the left and the right, and cryptic legislation that may - or may not - change how and whether the IRS can enforce the existing limits on political activity by tax-exempt organizations.
House Economic Growth, Job Creation and Regulatory Affairs Subcommittee Hearing
Yesterday a subcommittee of the Committee on Oversight & Government Reform held a hearing where the witnesses uniformly blasted the executive branch's handling of the controversy. Their views were not a surprise, given they are all individuals who have been vocal in their criticism of how the Obama administration has handled this situation. The subcommittee also invited DOJ trial attorney Barbara Bosserman, who is leading the DOJ's investigation into this matter, to testify, but she chose not to do so. Despite its one-sided nature, the hearing illustrates that the continuing drumbeat of criticism is not fading away, and is unlikely to do so given . . .
Controversial Proposed Regulations
While I and others have commented that one likely consequences of this mess is that the IRS will be gun shy for some time, particularly when it comes to enforcing the limits on political activity by tax-exempt organizations, the Treasury Department as a whole cannot be criticized for a lack of boldness. The regulations it proposed in late November to redefine what would be considered political activity (or rather "candidate-related political activity") for 501(c)(4) organizations have already generated over 22,000 comments, and the deadline for submitting comments is not until the end of this month. While many comments have been supportive in part, most appear to give mixed reviews.
Some of the most detailed and thoughtful comments to date include the ACLU Comments and the Center for Competitive Politics Comments (which appear on a webpage also gathering some other comments, including ones focused on the paperwork burden imposed by the proposed regulations). Other groups working on commetns that likely will be worth the read are the ABA Tax Section, the Alliance for Justice, Independent Sector, and a coalition that is being spearheaded by Cleta Mitchell (Foley & Lardner) and John Pomeranz (Harmon, Curran, Spielberg & Eisenberg). The Bright Lines Project has also created a model comment that any organization or individual can customize and and then submit. Finally, Rep. Dave Camp has introduced legislation that woudl block finalization of the proposed regulations for a year.
Cryptic Legislation
Buried in the recently enacted omnibus spending bill were 68 words that may - or may not - change how and whether the IRS can enforce the current and future limits on political activity by tax-exempt organizations. As reported by Mother Jones, Public Law 113-76 included in the section relating to the Internal Revenue Service the following provisions:
SEC. 107. None of the funds made available under this Act may be used by the Internal Revenue Service to target citizens of the United States for exercising any right guaranteed under the First Amendment to the Constitution of the United States.
SEC. 108. None of the funds made available in this Act may be used by the Internal Revenue Service to target groups for regulatory scrutiny based on their ideological beliefs.
Given that the legislation did not repeal the limits on political activity found in section 501(c)(3) and the relevant charitable contribution provisions, nor did it explicitly address the current interpretation of section 501(c)(4) and other exemption provisions relating to political activity, to say the effect of these two provisions is unclear is to put it mildly. What is not unclear, however, is that these provision will provide an additional arrow for groups that challenge the IRS in court for denying exemption or examining them allegedly because of their political activity, so the courts will almost certainly need to resolve the actual effect of these provisions.
Other Matters
Tax Analysts recently forced the IRS to release thousands of pages of internal training materials for the exempt organizations determiniations unit. Included in the materials was a "Lesson Plan" on section 501(c)(4) organizations.
News outlets, and particularly the Washington Post, continue to publish accounts of how the Koch brothers created and funded a network of primarily tax-exempt organizations to further their political goals in previous election cycles. Recent articles include "Koch-Backed Political Coalition, Designed to Shield Donors, Raised $400 Million in 2012" and "A Rare Look Inside the Koch Brothers Political Empire".
There are a bevy of new leaders with in the Tax-Exempt/Government Entities Division at the IRS, including Sunita Lough (Commissioner, TE/GE), Donna Hansberry (Deputy Commissioner, TE/GE), Tammy Ripperda (Director, Exempt Organizations Division), and Robert Malone (Acting Director, Exempt Organizations Rulings & Agreements). They join continuing EO Division leaders Melaney Partner (Director, Exempt Organizations Customer Education & Outreach) and Nanette Downing (Director, Exempt Organizations Examinations).
Lloyd Mayer
February 7, 2014 in Federal – Executive, Federal – Legislative, In the News | Permalink | Comments (1) | TrackBack (0)
Wednesday, November 6, 2013
Diversions of nonprofit assets - Congressional review likely
According to the Nonprofit Quarterly, the Washington Post's recent investigative piece, "Inside the hidden world of thefts, scams and phantom purchases at the nation's nonprofits," has captured the attention of Senator Charles Grassley (R-IA), the ranking member of the Senate Judiciary Committee and a long-time overseer of tax-exempt organizations. The Post's article focused on the American Legacy Foundation and its less than full disclosure of what eventually amounted to a $3.4 million loss and a delayed call to investigators. The Post found that over a four year period more than 1,000 nonprofit organizations reported on their annual Forms 990 that they had discoverd a "significant diversion" of assets arising from "theft, investment fraud, embezzlement and other unauthorized uses of funds." As part of its investigative reporting, The Post, with the assistance of GuideStar, created a searchable database of nonprofits that have reported diversions. The Post article lists numerous other nonprofit organizations, comprising public charities, trade associations, veterans' associations, and other tax-exempts, that have had discovered diversions and misappropriations of funds totalling in the millions; a truly disturbing revelation.
As Nonprofit Quarterly reported, much more exploration on this topic is needed including, but not limited to, internal financial control difficulties, challenges for smaller organizations, the frontline capabilities of state attorneys general, and the effectiveness of actions taken by affected organizations. As NQ also concluded, Congress's review should include not only the source of these problems but also a focus on solutions.
November 6, 2013 in Federal – Executive, Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
501(c)(6)s - Replacing 501(c)(4)s in the next election cycle?
As reported by the Daily Tax Report and Nonprofit Quarterly, the Citizens fpr Responsibility and Ethics in Washington (CREW) has requested that the IRS take notice of the use of 501(c)(6)s as the new tax-exempt vehicle for political campaign activity. CREW specifically targeted Freedom Partners, a nonprofit organization linked to the Koch brothers that fundraised and distributed between $235 and $250 million in the 2012 election cycle, asking the IRS to review the organization's use of its tax-exempt status to funnel anonymous donations to other organizations conveying a predominantly conservative political message. Organizations that are tax-exempt under section 501(c)(6) are typically business leagues or trade associations associated with a particular line of business or industry. According to its website, Freedom Partners states that it is a "501(c)(6) chamber of commerce that promotes the benefits of free markets and a free society." Both the Nonprofit Quarterly and CREW similarly opine that Freedom Partners seems to lack a "common business interest" other than ideological. CREW acknowledged the "vague" rules governing 501(c)(6) organizations, requesting that the IRS provide clarification on required and restricted activities.
November 6, 2013 in Current Affairs, Federal – Executive, Federal – Legislative | Permalink | Comments (0) | TrackBack (0)
Tuesday, October 15, 2013
How the ACA may Help Nonprofits Serve Undocumented Immigrants
Florida's Sun Sentinel reports that the affordable Care Act (ACA) is expected to enable Florida nonprofits to better meet the needs of undocumented immigrants, albeit indirectly. US citizens among the working poor will now have expanded medical coverage, thereby freeing up nonprofits' resources to improve service to the uninsured. What immigrants are, and are not, covered by the ACA directly? The article explains:
Pilloried in the political discourse as "illegals," undocumented immigrants were left off the table when the Affordable Care Act was drafted. Those with "eligible immigration status" and covered under the act, according to the Obamacare application, include visitors holding a student or work visa; immigrants afforded "temporary protection status;" members of a federally recognized Indian tribe born in Canada; and those applying for asylum.
But immigrants with "deferred action status" — those who came to the United States illegally as children but afforded prosecutorial discretion for deportation — are not covered. Neither are the millions of adults who also crossed the border illegally.
Although undocumented immigrants now receive, and will continue to receive, treatment in hospital emergency rooms, such services are costly. The enhanced ability of nonprofit healthcare clinics to offer preventive care should better serve patients and help reduce the strain on emergency room operations.JRB
October 15, 2013 in Federal – Legislative | Permalink | Comments (0) | TrackBack (0)
Wednesday, October 2, 2013
Nonprofits and the Government Shutdown
As reported by the Nonprofit Quarterly, nonprofit organizations have no choice but to contend with a potentially extended government shutdown and the loss of government funds. The article refers to guidance issued by the Office of Management and Budget (OMB), which issued a memorandum several weeks ago to all federal agencies entitled, "Planning for Agency Operations during a Potential Lapse in Appropriations." In the memorandum, OMB advised federal agencies to update "their plans for operations in the absence of appropriations" and that "agency leaders should ensure that only those activities that are 'excepted' pursuant to applicable legal requirements would continue to be performed during a lapse in the appropriation for those activities." As the article further states, one of the clear impacts of government shutdown for nonprofits are short-term financial decisions that could result in layoffs or furloughs.
October 2, 2013 in Current Affairs, Federal – Executive, Federal – Legislative | Permalink | Comments (0) | TrackBack (0)
Friday, September 20, 2013
501(c)(4) Mess Update: A Memo, A Chart, IRS Responses, and 501(c)(6)s
We are now at Day 134 according to Paul Caron, with the IRS mess still attracting congressional press releases and media headlines. Recent significant developments include:
A Memo: The House Committee on Oversight & Government Reform released a 19-page memo providing an interim unpdate on its investgation. The memo paints a picture of a political environment in which President Obama and other leader Democrats were publicly and repeatedly criticizing Tea Party and other conservative, nonprofit groups and calling on the IRS to scrutinize them. The IRS, not surprisingly, was well aware of the political sensitivity of the pending Tea Party and 501(c)(4) applications, which led it to subject those applications to both greater scrutiny and higher-level scrutiny, with the now well-documented selectivity problems that tended to disproportionately impact conservative organizations. What the memo does not mention, presumably because the Committee has not found it, is any evidence that White House officials or others outside of the IRS directed the actions of the IRS employees that have come under criticism.
A Chart: USA Today obtained an internal IRS "Political Advocacy Cases" chart dated November 16, 2011 that lists 162 groups with comments relating to the possible political and other activities that might disqualify the groups from tax-exempt status. Of the organizations listed, more than 80 percent were conservative according to the USA Today article, although some progressive groups are also included.
IRS Responses: Recent weeks have seen several IRS actions relating to this mess, including:
- Optional Expedited Process: Over the summer, the IRS announced an optional process under which 501(c)(4) applicants with no private inurement issues and applications pending for more than 120 days as of May 28, 2013, can self-certify that their social welfare spending and time is 60% or more of their total spending and time (and political campaign intervention spendind and time is less than 40%) and by doing so receive a favorable determination within two weeks of doing so.
- Priority Guidance Plan: The IRS also provided in its 2013-14 Priority Guidance Plan that one priority will be "Guidance under §501(c)(4) relating to measurement of an organization's primary activity and whether it is operated primarily for the promotion of social welfare, including guidance relating to political campaign intervention."
- Suspension of Political Activity Audits: In testimony earlier this week before the House Subcommittee on Oversight, Acting IRS Commissioner Daniel Werfel announced that the IRS has suspended all examinations involving possible political campaign activity pending a review of the Exempt Organizations exmination function processes and procedures. He also noted that 29 such exams had been opened during the 2013 fiscal year.
501(c)(6)s: 501(c)(4)s may be old news. A Politico article reported that in November 2011 the Koch brothers helped establish Freedom Partners, a section 501(c)(6) organization with approximately 200 donors who each pay at least $100,000 in annual dues. Freedom Partners distributed the funds its raised - $256 million in its first year of existence of which $236 million went out the door as grants - to a network of conservative groups such as the Center to Protect Patient Rights, Americans for Prosperity, and The 60 Plus Association. As others have noted (Tax Notes Today article, subscription required), a 501(c)(6) has several advantages over a 501(c)(4), including being able to advance business interests instead of social welfare, not being covered by intermediate sanctions under section 4958, possibly also avoiding the public benefit doctrine, and not being subject to state attorney general jurisdiction over charitable organizations. At the same time, donors to 501(c)(6)s are, like donors to 501(c)(4)s, not subject to public disclosure.
Lloyd Mayer
September 20, 2013 in Federal – Executive, Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
Friday, August 23, 2013
Follow up: Van Hollen Actually Does Sue!
Following up on my post from yesterday, Chris Van Hollen (and Democaracy 21, Campaign Legal Center, and Public Citizen) did file suit yesterday against the IRS and Treasury. For those of you interested in reading the Complaint, it is in the District Court for D.C., Case 1:13-cv-01276. I retrieved my copy from Bloomberg BNA online; if anyone has a public link, let me know and I'll post it. A quick summary
1. It's a proceding under the Administrative Procedure Act (APA), 5 U.S.C. 702/703/704/706(1)/and 706(2)(A), "to compel agency action unlawfully withheld and unreasonably delayed, and to set aside agency action that is contrary to law."
2. Quote: "By redefining 'exclusively' as 'primarily' in violation of the clear terms of its governing statutes, the IRS permits tax-exempt social welfare organizations to engage in substantial electoral activities in contravention of the law and the court decisions interpreting it" (p. 2).
3. In answer to my question of yesterday, the Plaintiffs assert the following personal harms:
- Denial of information regarding election expenditures as Section 501(c)(4) organization do not need to disclose donors, and
- Candidates such as Van Hollen and their organizations must compete on unequal terms with tax-exempt organizations that are not subject to disclosure.
4. The Complaint specifically alledges that the IRS' recent 40% safe harbor pronoucements allows too much non-exempt political activity.
5. Quote: "Electoral campaign spending by section 501(c)(4) organizations soared after the U.S. Supreme Court's decisions in FEC v. Wisconsin Right to Life ... and Citizens United v. Federal Election Commission .. , which, respectively, narrowly construed and then invalidated federal laws prohibiting corporate electoral campaign expenditures. In the wake of those decisions, section 501(c)(4) organizations became the vehicles of choice for mobilizing anonymous contributions for political purposes." (p. 9, cites omitted).
6. For those interested, the paragraphs that follow the quote above give some signficant figures regarding Section 501(c)(4) spending since Citizens United - e.g., in the 2012 presidential election, approximately $310 million in electoral campaign spending was by non-disclosing groups including section 501(c)(4) and 501(c)(6) organizations. (p. 11).
7. The APA statutory standard of review is "arbitrary, capricious, and abuse of discretion, or not in accordance with law." (p. 19).
P.S. 8/26 Reader Russell Willis was kind enough to point me to the following link for the petition:
Thanks Russell!!!
August 23, 2013 in Federal – Executive, Federal – Judicial, Federal – Legislative, In the News | Permalink | Comments (1) | TrackBack (0)
Thursday, August 22, 2013
Van Hollen to Sue IRS Over (c)(4) Regs
The Washington Post reports that Chris Van Hollen (D-MD) is planning on filing suit against the IRS regarding the Section 501(c)(4) regulations that have been the spotlight as of late. Van Hollen, the ranking member of the House Budget Committee, will be the lead plaintiff in the suit, along with Democracy 21, The Campaign Legal Center, and Public Citizen. According to the Post, CREW has a similar suit pending.
If I understand the Post's article correctly**, the suit will focus on the validity of the IRS regulations under Section 501(c)(4). As we all probably know (ad nauseum) at this point, Section 501(c)(4) provides that an organization exempt under that section must be "operated exclusively for the promotion of social welfare" (emphasis added).
Treas. Reg. Section 1.501(c)(4)-1(a)(2) provides, "[a]n organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general welfare of the people of the community" (emphasis added). As the promotion of social welfare does not include political campaign activity, it follows that an organization that is organized primarily for political campaign intervention purposes cannot meet the "exclusively" test of the statute.
I'm assuming that the lawsuit will take the position that it was an abuse of IRS discretion to issue regulations interpreting "exclusively" to mean "primarily" in the context of the amount of allowable non-social welfare activities. That raises a number of interesting issues:
For my civil procedure and con law friends, it's been a very long time since I've looked at standing issues. In the exemption context, of course, there is no taxpayer standing - but this isn't an exemption case. Is Van Hollen a plaintff because he is asserting that he personally has been injured by the enforcement of this rule (for example, because of the ability of opponents to get Crossroads funding or something?) Is there some other basis for standing?
For my admin law friends, what is our standard of review? Is this still straight up Chevron as a agency interpretation of statute with the force of law? Has any of that changed given recent Supreme Court action in this area (I am rapidly getting to the outer edge of my knowledge here). Does the fact that the IRS has recently come out with new 501(c)(4) review guidelines matter in the least?
Are we worried about collateral damage? The statutory language of Section 501(c)(3) also contains the word "exclusively." Treas. Reg. Section 1.501(c)(3)-1(c)(1) states, "[a]n organization will be regarded as 'operated exclusively' for one or more exempt purposes only if it engages primarily in activities which accomplish" one or more exempt purposes (emphasis added). It's always been interesting to me that in the Section 501(c)(4) context, some are willing to take the position that primarily means 51% , so you can push your political activities to 49% (of... something). In the Section 501(c)(3) context, I personally would be unwilling to tell a client that they can do that much non-exempt activity. Heck, I get queasy if a charity is in double digits percentage (of... anything) of non-exempt activity. But, technically, it is the same issue of statutory/regulatory construction.
This Section 501(c)(4) ambiguity could all be fixed by legislation, of course. Too bad none of the litigants has the ear of a Congressm.... um... wait....
(h/t Jonathan Adler via The Volokh Conspiracy Daily for pointing to this article)
** The Post article states, "Current law says the organizations must engage 'exclusively' in social welfare activities, but IRS tax code requires only that they are 'primarily engaged' in such purposes." Of course, the tax code is current law, the tax code does not belong to the IRS, and the primarily engaged test is in the Regs. So I'm assuming that's what the Post meant.
August 22, 2013 in Current Affairs, Federal – Judicial, Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
Wednesday, August 21, 2013
Bruce Bartlett on the Charitable Deduction
In the August 20th New York Times Online, Bruce Bartlett weighed in on the future of the chartiable deduction. For those of you not familiar with the name, Bruce Bartlett was a member of the administration for both Reagan and the elder Bush. He was known at one time as a strong supply-sider but has broken ranks with Republicans more recently on this issue. See his Wikipedia entry here.
In summary, his point is that the charitable deduction needs to be re-thought as it is generally provides a disproportionate benefit to higher income taxpayers. Higher income taxpayers have more disposable income to make signficant charitable gifts. In addition, the majority of low income taxpayers cannot itemize, and therefore cannot benefit directly from the deduction. Finally, the value of the deduction rises as the taxpayer's marginal tax rate goes toward the top of the scale. He appears to favor a capped credit in lieu of a deduction as a way to continue to reward and encourage generosity while making the benefit more equitable among taxapayers. He also posits that the cap on the credit could be "done in a way that raised net revenue to pay for rate reductions."
The credit idea has always been intriguing to me - it is what we have here in West Virginia on the state level, although it is somewhat unique in its structure. A few thoughts:
A credit does nothing for those that do not have a tax liability to offset. I wonder if he would support using the credit to offset the payroll tax liability, which is often more of a burden for lower income taxpayers than the income tax.
I am curious to know how the cap on the credit would be done in a way that raises revenue for rate deductions - and what rate deductions? Wouldn't the high income taxpayer benefit from such a re-shuffling, as they have their overall rate lowered and there overall tax burden reduced, while not having to giving anything to charity?
How would that compare to, for example, a $500 above-the-line deduction? We know that would be expensive, which is why it's been talked about but not enacted. If we reduced the availability of the below-the-line charitable deduction to pay for it, would that promote the fairness that Bartlett professes to want without the back door benefit of financing low overall marginal rates?
Bartlett seems to be unimpressed by the charitable sector's argument regarding the effect of cuts in the deduction on funding for the sector. If we think that part of the rationale for the deduction in the first place is to not just reward giving but to encourage it, we need to think seriously about that issue. Otherwise, we are again reducing marginal rates on the backs of folks who may be able to least afford it - in this case, our charities.
August 21, 2013 in Current Affairs, Federal – Legislative, In the News | Permalink | Comments (1) | TrackBack (0)
Friday, August 2, 2013
IRS Debacle Has New Wrinkle - Sharing Information with the FEC?
As reported by the Daily Tax Report and others, email exchanges between the Federal Election Commission and Lois Lerner, then Director of IRS Exempt Organizations Division, reveal that the IRS may have unlawfully shared confidential tax information with the FEC, according to a July 30th letter from two House Ways and Means Committee leaders. According to the letter, nine minutes after receiving the email, Lerner requested that IRS attorneys "accommodate the FEC request." The letter requests Acting IRS Commissioner Daniel Werfel to produce by August 14 all communications between the IRS and the FEC between 2008 and 2012, including specific communications to and from Lerner with respect to certain organizations: American Future Fund, American Issues Project, and Citizens for the Republic, or Avenger, Inc.
[See additional coverage by: Washington Post, Wall Street Journal, Fox News, National Review]
August 2, 2013 in Federal – Executive, Federal – Legislative, In the News | Permalink | Comments (1) | TrackBack (0)
Wednesday, July 17, 2013
501(c)(4) Mess Update: Hearings, Reports, and Bright Lines
The IRS 501(c)(4) application mess continues to percolate, although most media attention has moved elsewhere. For those who want all the details, Paul Caron continues his comprehensive coverage at TaxProf Blog (The IRS Scandal, Day 69). Here are some highlights:
Congressional Hearings Relating to the IRS (including non-501(c)(4) issues)
- House Committee on Oversight & Government Reform
- House Committee on Ways and Means
- Status of IRS' Review of Taxpayer Targeting Practices (June 27th)
- Organizations Targeted by IRS for Their Personal Beliefs (June 4th)
- IRS Targeting Conservative Groups (May 17th)
- House Subcommittee on Financial Services and General Government
- Oversight Hearing - Internal Revenue Service (June 3rd)
- Senate Committee on Finance
- Treasury Inspector General for Tax Administration, Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review (May 14th)
- Congressional Research Service, 501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws (May 17th)
- Internal Revenue Service, Charting a Path Forward at the IRS: Initial Assessment and Plan of Action (June 24th)
- National Taxpayer Advocate, Special Report to Congress: Political Activity and the Rights of Applicants for Tax-Exempt Status (June 30th)
No word at this point on whether the Department of Justice will eventually generate a report (or indictments) based on its investigation, announced by U.S. Attorney General Eric Holder (from about the 22:45 mark to the 25:30 mark) on May 14th, after President Barack Obama personally addressed the IRS situation on May 13th.
Bright Lines
If there is any silver lining to this situation, it is the possibility that needed reform in this area may gain traction. As fellow blogger John Colombo has already noted (and critiqued), The Bright Lines Project has been quietly working for more than four years to revise the definition of political campaign intervention in the federal tax laws. In response to the IRS mess, it has now accelerated its public push for legislation and regulations to implement its proposals. This push has already drawn public opposition from a senior fellow at the Center for Competitive Politics, indicating that The Bright Lines Project may in fact have some hope of changing the legal landscape for politically active tax-exempt organizations. Stay tuned.
July 17, 2013 in Federal – Executive, Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
Tuesday, July 16, 2013
NYU and Grassley Spar Over Executive Compensation Information
Even since NYU's executive compensation practices became an issue during the February confirmation hearing for now Treasury Secretary Jacob Lew (as reported by the Chronicle of Higher Education, among others), Senator Charles Grassley has been seeking additional information regarding those practices. The N.Y. Times now reports that Senator Grassley is unhappy with the limited information provided by NYU and the restrictions it has placed on access to some of that information. The practices that have drawn Senator Grassley's ire include loans both for principal homes and summer homes of top administrators and star faculty and sizable severance payments. Of course while Senator Grassley constantly asserts that such generous benefits are inconsistent with nonprofit and tax-exempt status, the legal standard is not public perception but instead whether the total compensation received by the relevant individuals is reasonable when compared to the value of the salaries and other benefits provided to comparable individuals by comparable institutions. It is also far from clear whether Senator Grassley, as a minority member in the Democratic-controlled Senate, has any leverage other than his bully pulpit to force NYU to provide any information at all.
July 16, 2013 in Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
LA Times: "Banks Pushing for Repeal of Credit Unions' Federal Tax Exemption"
July 16, 2013 in Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
Monday, June 24, 2013
The Bright Lines Project: Good Work, But It Needs Another Bright Line
Although some of the hubbub about 501(c)(4)'s and political activity has settled over the past couple of weeks, we shouldn't overlook the fact that the central fault leading to this mess was (and is) a set of un-administrable (and therefore unenforceable) rules regarding political campaign activity by exempt organizations.
In my back and forth with Rosemary Fei on 501(c)(4)'s, she mentioned that she was part of a group trying to provide better guidance on the line between prohibited political activity and permitted legislative lobbying or issue advocacy activity. This work is called The Bright Lines Project, and a full draft of their effort as of May, 2013, is available here.
In many ways, the project advances the IRS's own guidance on political activity by 501(c)(3) organizations published in Revenue Ruling 2007-41, but provides additional bright lines (pun unavoidable) on what is permitted and what isn't. It is a very thoughtful effort, modeled after the regulations on what constitutes lobbying expenditures under Section 4911 and the 501(h) election and fills some nagging holes in the IRS's guidance in Rev. Rul. 2007-41.
But I do think the project makes one mistake and ignores another very deep problem in this area. The one mistake is a sort of "pulpit speech" exception that is referred to as an exeption for "personal, oral remarks at official meetings." The project's explanation of this exeption is as follows:
Oral remarks made by anyone (other than a candidate) who is present in person at an official meeting of an organization held in a single room or location, so long as no announcement of the meeting refers to any candidate, party, election, or voting. This exception covers only oral remarks about candidates made by and to persons in attendance, not any other form of communication of those remarks, whether written, electronic, recorded, broadcast, or otherwise transmitted. A prominent disclaimer must be made to those attending, stating that such remarks are the speaker's personal opinion and are not made on behalf of the organization, and that the speaker is not advocating any of the actions set forth in Rule 3 [e.g., expressly calling for the election or defeat of a specific candidate or political party]
In it's examples, the Project notes that this rule would "permit a pastor to express his or her personal views on candidates from the pulpit. It would also allow parents at a PTA meeting, including officers, to express their views on candidates for school board. It would permit speeches, sermons, or discussions at any meeting of any tax-exempt organization to include expressions of opinion on those running for public office in upcoming elections, so long as such views were not made officially or on behalf of the organization."
My own view is that this exception is a huge mistake, because it will be exploited to the hilt by organizations intent on "having their say" about candidates. Face it - a Catholic priest, giving his "opinions" on candidates at Mass on the Sunday before the election will be viewed as an official church position, regardless how strong the "disclaimer" is that is attached to the remarks. We actually have a useful bright line on this kind of activity right now under Rev. Rul. 2007-41: you can't do it. The revenue ruling makes clear that speech such as this at an official function of an organization is prohibited, whether a disclaimer is attached or not. That seems to me to be an excellent bright line, and we should not replace it with an exploitable exception that is hardly a bright line.
The second major problem with the project is that it says nothing about the core problem that plagues 501(c)(4)'s (and 5's and 6's), which is "how much political activity is too much?" The project makes no attempt to set a bright line for when political activity becomes a "primary purpose" or otherwise address the "how much" issue.
This is a critical failing. The (c)(4) problem is as much (in my opinion, more) about how much political activity is permitted as it is in the dividing line between issue advocacy and campaign activity. Right now, we have nothing other than the vague notion that a (c)(4)'s "primary purpose" can't be political campaign activity - but there is no standard for judging "primary purpose."
So why not adopt a very clear bright line on this latter issue: the amount of political campaign activity permitted by (c)(4)'s, (5)'s and (6)'s is . . . zero. None. Absolute prohibition. Many of my colleagues believe there should be some "de minimis" amount of campaign activity permitted. I've heard things like "15%" thrown around, for example. But here's the problem: 15% OF WHAT? Of expenditures? Which expenditures? Of employee time? What if volunteers are used? Is the 15% per year or on a 4-year rolling average that we use elsewhere in 501(c)? If it's a 4-year average, that means an organization can "save up" for the presidential campaigns that happen every four years. Providing a de minimis exception is hardly a "bright line" in this area, unless one is going to couple it to a specific mathematical test like that provided in 501(h)/4911 for lobbying by 501(c)(3)'s. And anyone who's worked with that regime will tell you that it is incredibly complex, particularly when it comes to allocating expenditures (and I'd argue that the test doesn't account for volunteers or the fact that modern communication - e-mail and web sites - cost very little but have major communications impact). Do we REALLY want to go down that road? And if so, why? What is gained by such a rule other than complication and confusion? What part of "NONE" is so hard to understand or hard to comply with that we need an exception of some kind?
So I'll say it again. If we're really concerned about political campaign activity by (c)(4)'s, (5)'s and (6)'s, prohibit it; any organization that engages in political campaign activity in any amount that wants exemption should be subject to disclosure rules as Lloyd Mayer and others have argued - that is, shuffle them to 527 or some similar regime.
To actually solve the problems that led to the current mess, we need both bright line tests to distinguish between issue advocacy and political activity AND we need a bright line on how much activity is permitted. In the case of political campaign activity, "NONE" is a nice bright line that is mostly (not completely, I'll admit) incapable of exploitation . . .
[This represents a bit of change to my position, by the way - I'm actually OK with a 501(c)(4) category for organizations whose primary purpose is issue advocacy, including lobbying, IF such organization is prohibited from ANY campaign activity. It's probably a good thing to have such an organization that is also prohibited from receiving deductible contributions under 170 in order to avoid having (c)(3)'s used to end-run the 162(e) limits on the deductibility of lobbying expenses, and I'm also convinced there is a useful public benefit to issue advocacy.]
June 24, 2013 in Church and State, Federal – Executive, Federal – Legislative | Permalink | Comments (0) | TrackBack (0)


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Another spring-themed outfit, whhhaaaattt? tehehe sorry I am just such a girlie-girl who lovessss springtime! I am getting a tad sick of the April showers, though, as denoted by the puddles in my pic :)
Anywho, I love the color of this cardi and how it compliments the pattern on my dress. It definitely makes me smile :) So ready for these May flowers!
For more, take a peek: thesparrowscherry.blogspot.com
Thanks for reading!

subset: commoncrawl


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2010 Survey of Americans on the U.S. Role in Global Health
This survey is the third in a series by the Foundation that aims to illuminate the American public's views and knowledge of U.S. efforts to improve health for people in developing countries. The survey examines perceptions about foreign aid in general and assistance for health specifically, including the public's priorities…Poll Finding Read More
2012 Survey Of Americans On HIV/AIDS
Leading up to the 2012 International AIDS Conference in Washington, DC, The Washington Post and the Kaiser Family Foundation conducted a joint survey of the American public's attitudes, awareness, and experiences related to HIV and AIDS. This survey is the 24th in a series of surveys dating back to 1995…Poll Finding Read More
AIDS Is a Deeply Personal As Well As Societal Concern for Young Americans of Color
Survey finds Black and Latino Youth "Very Concerned" about Impact of HIV on Themselves and Others Their Age; Black Youth Most Likely to be Offered and to Get a Test for HIV Menlo Park, Calif. – Nearly three times as many Black teens and young adults, and twice as many Latino youth,…News Release Read More
National Survey of Teens and Young Adults on HIV/AIDS
This national survey of 15-24 year olds about HIV/AIDS finds that nearly three times as many Black teens and young adults, and twice as many Latino youth, say HIV/AIDS is an issue that concerns them personally as compared to whites the same age. The poll, designed and analyzed by public…Poll Finding Read More
African American and HIV/AIDS Survey
A national random-sample survey of 811 African American adults, 18 years and older, on their knowledge, values and beliefs with respect to HIV and AIDS. It describes the perceptions and attitudes of African Americans, as well as subgroups within the African American community including women, young adults, parents, opinion leaders,…Report Read More
Kaiser Family Foundation/YM Magazine National Survey of Teens: Teens Talk about Dating, Intimacy, and Their Sexual Experiences – Report
A joint Kaiser Family Foundation/YM Magazine survey of teens, ages 13-18, on what kinds of sexual situations they face today, how they "negotiate" dating, sex, and intimacy, and what kind f information teens need. The findings from this survey are also reported on in the May issue of YM in…Report Read More
Emergency Contraception in California – Survey Report
As the FDA continues to deliberate about whether emergency contraception will be made available "over-the-counter" without a prescription, a new Kaiser Family Foundation survey examines Californian's awareness of and experiences with emergency contraception, inlcuding findings on the state's "pharmacy access " program. California's "pharmacy access" program permits women to receive…Report Read More
Survey of Americans on HIV/AIDS, Part One: Global HIV/AIDS – Toplines
These survey findings of Americans' views on global HIV/AIDS are part of Kaiser's national "Survey of Americans on HIV/AIDS," conducted in spring 2004. Other portions of the national survey will be released this summer. This portion of the survey explores such issues as foreign aid, general knowledge about the global…Poll Finding Read More
Survey of Americans on HIV/AIDS – Part Two: HIV Testing Summary and Chartpack
These survey findings of Americans' views on HIV testing are part of Kaiser's national "Survey of Americans on HIV/AIDS," conducted in spring 2004. It explores such issues as how many adults report ever having been tested and talk to their doctor about HIV/AIDS, as well as misconceptions and stigma about…Report Read More
Assessing Public Education Programming on HIV/AIDS: A National Survey of African Americans- Survey
Assessing Public Education Programming on HIV/AIDS: A National Survey of African AmericansA new national survey of African Americans reviews aspects of the Rap It Up and KNOW HIV/AIDS campaigns, which are ongoing HIV/AIDS public education partnerships conducted by the Kaiser Family Foundation with Black Entertainment Television (BET) and Viacom, Inc.,…Poll Finding Read More


text: Well I wanted to ask you something about this particular game Might & Magic Heroes VI. I wanted to ask something about this particular game. I have seen lots of battles which are available into the game and there should be auto-combat and it will give looses easily avoided into manual played battle. Tell me what speculation you are having into the game. I am waiting for the prompt replies of yours. Thanks a lot in advance.


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MAE: Secondary Mathematics
value in the nation among public colleges & universities (Consumers Digest 2015)
Master of Arts in Education: Specialty Area Requirements
Secondary Mathematics
- A candidate must have or be completing an undergraduate degree in mathematics equivalent to the mathematics major requirements at Truman.
- A candidate's certification GPA (all mathematics, statistics, and computer science courses included) must be at least a 2.75 with at least a 3.0 GPA preferred.
- A candidate's quantitative GRE score must be at or above the 50th percentile with scores above the 70th percentile desired.
- Candidates must have earned a C or better in MATH 363 College Geometry (or its equivalent) and have passed either MATH 455 History of Mathematics I or MATH 456 History of Mathematics II (or the equivalent.)
- Candidates must have significant, pre-professional teaching experiences including some of the following: tutoring, grading, substitute teaching, attending professional conferences, and/or working with adolescents in summer programs.
- Candidates seeking to complete a full-year internship should have most of the above experiences.
- A candidate's letters of recommendation must address the candidate's potential to succeed in graduate-level mathematics classes as well as qualities related to teaching.
- A candidate's personal statement should include a discussion of the required experiences.
- Candidates must demonstrate the knowledge, skills, and disposition for teaching and may be interviewed.
"The atmosphere at Truman is warm. People here are friendly and are willing to help you whenever you need it. Also, there are plenty of organizations available to help international students to make new friends, understand new cultures, and enjoy life in America."
– Anh Duc M., Mathematics & Economics, Vietnam


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Here are your top 10 naked bikes, as voted for by you! We've taken all naked bikes from our huge database with 5 reviews or more, then averaged out owners' detailed ratings on the engine, brakes, handling, comfort and build to arrive at a final score. The higher the score, the more highly rated the bike. Remember, this list is based on owners' reviews.
Take a re-tuned R1 motor and shoehorn it into a naked chassis and hey presto! This is what dreams are made of, right? Erm, no. The FZ1 is a really good bike - much like its older brother the Fazer - but it lacks any grunt both low-down and in the mid-range, which is exactly what you want in a naked bike. However, the fact that most owners' biggest gripes are the hard seat and awkward side-stand suggests they're happy with everything else.
Coming in at joint number nine is the new-generation Speed Triple, staring at you with its Dali-esque new eyes and cocking an eyebrow as if to say, 'You lookin' at me? No? Well, you'd better!' The engine, still 1050cc, makes more power and torque thanks to improvements including a revised ECU and a freer-flowing exhaust, and the fuelling is spot on. Chassis revisions including more front-end weight, a lighter front wheel and a longer swingarm to improve the handling and make the bike more stable.
At release, the Breva V1100 was aimed squarely at the European touring market, slashing directly for BMW's jugular, competing against their R1150R. Different to the Guzzis of old, the V1100 was no longer agricultural and heavy, it was a 21st century bike. The 1064cc v-twin makes 85hp, 63ft.lb of torque and will hit a true 125mph. Sit back on the Guzzi and watch the world whizz by.
In equal fifth position with the Street Triple R and K1200R, the R1200R is an old-school design with an infusion of modernity. The 'Roadster' as BMW describes it, packs a decent 82lb.ft punch of torque from its 1170cc engine. The air-cooled flat twin keeps the purists happy, as does the shaft-drive. It all comes at a cost though. The on-the-road basic price is currently £10,075, opening up a lot of options for other good nakeds.
Once the big daddy of its class, when launched, BMW claimed it was the world's most powerful naked bike. The 1157cc inline-4 engine pushes out 163hp, 93.7lb.ft of torque and will hit 170mph. Like the LT model, it's equipped with telelever suspension and shaft drive to keep that power in check. Mounted on the bars is a switch to control the Electronic Suspension Adjustment (ESA) that gives you nine different damping and preload settings to soften up the bike or firm it up. A real cracker from BMW and a worthy one to consider if you're in the market for that kind of bike.
The Street Triple R sports fully-adjustable suspension and radial brakes taken straight from the Daytona 675, as well as Magura handlebars, making it the ideal weapon for Striple riders who like a bit of track action, or are, erm, overenthusiastic in their road riding. Visually, the only difference is a two-tone seat and a matte paintjob. It's exciting, capable, reliable and gives owners that precious something extra - pride of ownership.
The CB1000R was launched in 2008 with a winning formula: swoopy little dabs of bodywork adorning the previous year's Fireblade engine, as well as suspension, brakes and other bits derived from Big Red's flagship sportsbike. Its 130 bhp and 100lb.ft dollop of torque is delivered with typically fuss-free refinement designed to appeal to the greatest number of riders. Pillions get a bit of a raw deal, the back wheel is said to throw up a fair bit of spray, and there have been a couple of parts recalls.
Wide bars, upright seating position, a single cylinder engine putting out 72hp and 52ft.lb of torque, and a wet weight of 160kg. One of the finest recipes for fun i've ever seen. It's not as compromised as the lanky supermotos, and it won't try and spit you off like the larger capacity KTM Dukes, the 690 Duke is a flattering bike to ride. With service intervals now every 10,000kms and a peachy LC4 motor that can give over 60mpg, the Duke is a 50/50 package of fun and sensibleness.
Like your favourite childhood toy, teenage song or comfort food, the CB500 is a memory that never spoils. It's not the flashiest or coolest bike out there but it does so many things right. The durability of its 500cc, 54 bhp parallel-twin is legendary - it was allegedly designed to last for at least 190,000 miles, and it lived up to its billing in the hands of riding schools and couriers all over the land. Fittingly, the best-rated Honda is a bike that embodies the virtues of the brand itself. Solid, sensible and reliable, the CB500 is the quintessential basic motorcycle.
The F800R has a 798cc parallel twin that puts out a healthy 85hp, 63.4lb.ft of torque and weighs 204kg fully fuelled. The £7,595 price tag gets you ABS as standard but almost everything else is an option. There's a low seat-height option (775mm) giving new riders the choice to go for something more confidence-inspiring with a bit more oomph. The F800R is a really capable road bike and doesn't leave you wanting. Think Street Triple but with a slightly less involving engine.
Well of course you do...
Top 10 motorcycle turn-offs
Top 10 types of bike that could make you money
The 10 best sounding bikes of all time
Top 10 great 2-strokes for under £3,000
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HARRISON, N.J. (AP) — Reserve forward Juan Agudelo scored a goal off a feed from Rafa Marquez in the 68th minute, lifting the New York Red Bulls to a 1-1 tie with the Vancouver Whitecaps on Saturday night.
Agudelo entered the game in the 62nd minute as a substitute and got his sixth goal of the season.
The Red Bulls (6-6-15) played down a man after Jan Gunnar Solli was ejected right before halftime and fell to 0-3-5 in their last eight. New York moved one point ahead of Portland and two ahead of D.C. United for the last playoff spot.
Davide Chiumiento scored in the 23rd minute for the Whitecaps (4-13-10), who dropped to 0-10-5 away from home.


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text: Provide some laughter with your holiday card this season. Featuring a cartoon of Santa and Rudolph in front of a judge while being represented by an attorney that is pleading their case and agreeing to the fact that they will spread good cheer, goodwill and best wishes to all. Printed on sturdy card stock and featuring bright festive colors, people are sure to enjoy this holiday card. Comes with a beautiful gold lined white envelope.


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Welcome to Filtersafe
Filtersafe® specializes in the development & supply intelligent automatic screen filters for ballast water, oil & gas markets as well as industry. With high performance fine filtration solutions for RO, Membrane, Disinfection & ultra-fine filter treatment protection, Filtersafe® brings unrivalled economy, value and environmental responsibility to seawater, freshwater & brackish water filtration.
Contact us at +972-4-9873620
Filtersafe WorldwideSee more //
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Automatic Filters for BWTGet introduced to Filtersafe's automatic filters for ballast water treatment.
ProductsSingle Screen
Compact design with very low flush-flow rate. Ease of maintenance, Includes a preliminary course screen.See more //
News & Events
- 5 July, 2015 New Compact Ballast Water Filters Launched
- Filtersafe announced the launch of its 'Compact' line of ballast water filters, a new range of self-cleaning filtration systems designed for use in vessels with limited space or for retrofit installations.
The new, single screen compact filters are designed to handle flow rates of between 50 to 550 cubic meters an hour (m3/hr) using 25, 40 or 50 micron screens, with the ability to operate in vertical or horizontal configurations.
Produced with fewer parts, the service area has been reduced by 40 percent, meaning the Compact filters are easier to maintain and have a longer service life, the manufacturer said.
IMO regulations require all ships to implement a Ballast Water Management Plan and the new filters, which are approved by the Administration, comply with expected changes to the 'International Convention for the Control and Management of Ships' Ballast Water and Sediments' (BWMS).
"The superiority of Filtersafe's technologies and its emphasis on collaborative R&D
- 28 April, 2015 Israeli company FilterSafe signs a cooperation agreement with HK shipyard Yiu Lian
- http://itrade.gov.il/hongkong/2015/04/16/israeli-company-filtersafe-signs-a-cooperation-agreement-with-hk-shipyard-yiu-lian/
Israeli company FilterSafe signed a cooperation agreement with the Hong Kong based shipyard Yiu Lian. The company, specializing in Ballast Water Filtration systems, will cooperate with Yiu Lian in manufacturing and installing the filtering systems in an expected market of 20,000 ships in the next 5 years.
This new large market is due to a new convention on Ballast Water Management (BWM) that will go into effect in 2017, and requires all new ships be equipped with a filtration system, and older ships should be retrofitted. To read more about this convention visit this page.
FilterSafe's leading technology, combined with Yiu Lian's extensive experience in ship retrofitting will allow both sides to grow fast and enlarge their costumer portfolio in the next few years.


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Recent Posts
- MURDER IN MINIATURE by Leo Bruce
- Strait-Jacket (1964) – Tuesday's Overlooked Film
- MR CAMPION'S FAULT by Mike Ripley
- THE GIRL ON THE BEST SELLER LIST (1960) by Vin Packer
- THREE BEDROOMS IN MANHATTAN (1946) by Georges Simenon
- BRIT NOIR by Barry Forshaw
- THE CLUE OF THE NEW PIN (1923) by Edgar Wallace
- NO ORCHIDS FOR MISS BLANDISH (1939) and TWELVE CHINAMEN AND A WOMAN (1940) by James Hadley Chase
- Asylum (1972) – Tuesday's Overlooked Movie
- DEAD MEN DON'T SKI (1959) by Patricia Moyes
== Currently off the shelf ==
Top Posts & Pages
- Aficionado
- At the Scene of the Crime
- Battered, Tattered, Yellowed, & Creased
- Beneath the Stains of Time (aka Detection by Moonlight)
- Bitter Tea and Mystery
- Book Dirt
- Chess, Comics, Crosswords, Books, Music, Cinema
- Classic Mysteries
- Clothes in Books
- Confessions of a Mystery Novelist….
- Death Can Read
- Do You Write Under Your Own Name
- Existential Ennui
- Film Dirt
- Films on the Box
- Howdunit
- In Search of the Classic Mystery Novel
- In so many words …
- Kaggsy's Bookish Ramblings
- La morte sa leggere
- Mike Ripley's getting away with murder
- Mrs. Peabody Investigates
- My Reader's Block
- Mystery File
- Noir of the Week
- Noirish
- Past Offences
- pattinase
- Paul D Brazill
- Pretty Sinister Books
- Riding the High Country
- Sweet Freedom
- The Invisible Event
- The Locked Room
- The Passing Tramp
- The Rap Sheet
- The Stalking Moon
- Tip the Wink
- Vanished Into Thin Air
Category Archives: Chicago
YOURS TRULY, JACK THE RIPPER by Robert Bloch
Before Robert Bloch (1917-1994) was made immortal by the success of Psycho, he was best-known for Yours Truly, Jack the Ripper, the classic 1943 short story that first appeared in Weird Tales. It was the first of many of Bloch's efforts … Continue reading
THE FURY (1976) by John Farris
A wannabe blockbuster in its day, John Farris's expansive novel – and the far more linear movie version he scripted for Brian De Palma – still works as a sui generis mixture of espionage, action and the paranormal. Gillian is a … Continue reading
The Missing Person (2009) – Tuesday's Overlooked Film
On screen and on paper, the private investigator remains, for me, perhaps the most attractive of detectives to be found in fiction. You can keep your twinkly-eyed spinsters and your upper-class amateurs, for me PIs are often as interesting as … Continue reading
Posted in Chicago, Film Noir, Hollywood, New York, Noir on Tuesday, Tuesday's Overlooked Film Tagged Amy Ryan, Michael Shannon 41 Comments
The Passion of Brian De Palma
Well, there is a slight change to our usual schedule today as it's my birthday, which means I am officially in my mid forties … good grief! So I could commemorate this august moment just by joining a gym (of … Continue reading
Top 12 Mystery Movie Remakes
As the movie summer starts to wind down, the sheer number of sequels, remakes and 'reboots' certainly can make for a dispiriting summing up. But it is worth remembering that, at least in our genre, there are a great many great … Continue reading
Posted in 'Best of' lists, 'In praise of ...', Chicago, Ernest Hemingway, Film Noir, James M. Cain, Las Vegas, Los Angeles, Mexico, Miami, Michael Curtiz, New York, Noir on Tuesday, Parker, Philip Marlowe, Private Eye, Raymond Chandler, Richard Stark, San Francisco, Texas, Top 10, Washington DC 52 Comments
THE NAKED FACE (1970) by Sidney Sheldon
In the 1970s Sidney Sheldon became one of the biggest names in publishing after an already highly successful career as a screenwriter and producer, his dozens of film and TV credits ranging from the musical Easter Parade to the sitcom … Continue reading
THE SCARF (1947 / 1966) by Robert Bloch
"I have the heart of a young boy. I keep it in a jar on my desk" Robert Bloch was the prolific author of novels, short stories and screenplays in the horror, science fiction and mystery genres. He also possessed … Continue reading


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It's Time for a Change... It's Time for Slim Science
When diet companies create 'new' products to help people lose weight, they typically recycle 'old' products. And the results for you? Less than satisfactory. At Slim Science, we decided to take a completely different approach to weight loss. We told our Boston-based nutritional specialists to go back to the drawing board and create a totally new appetite suppressant...using powerful ingredients based on the latest weight loss science and research.
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I sure am ready for the weekend. I have not been sleeping well for the last three or so weeks, even with a sleep aid. Not sure what is going on, but I hope I can get caught up this weekend. We shall see.
I did not get to color my flower images last night as I intended, just too tired. I went to bed around 8:00 p.m. Ok, that is not so early for me, but I just couldn't hold my head up. It is strange that i don't have a problem going to sleep, but staying asleep.
Here is my card for today. I used my Changito monkey; I colored him with Prismas and blended with OMS. I mounted him on a scallop circle cut with my Wishblade. I used the Crop-A-Dile to punch the hole in the scallop circle and the mats, then tied the ribbon. (Ribbon tying is a challenge for me; I intend to master it one these days.) The letters are foam stickers I got at HL for about .50 some time back. I'm not a big sticker user, but I thought they were cute.
I hope to get some of my snowmen cards made and then start coloring. I've got m fingers crossed for a great weekend for rest. Cody got a free ticket to a Kid's Day at the park for tomorrow, so I may take him. I really have to work with him on math, he's brought home two papers with a not so great score. Not failing, but not A's.
Duke had to get a new cell phone yesterday. He lost his other one on his first day of work. He loses everything! In any case, I had to spend some time getting the numbers he needs in the thing since he "claims" he doesn't know how. Why in the world to I fall for it?
Ziggy has become more and more playful. He just loves to wrestle with Duke. It's so cute when he barks at him and acts like he is going to attack. He's so tiny, it just cracks me up that he thinks he soooo much bigger and badder! Anyway, when we let him in to play or to sleep, he just whimpers with happiness, you have to laugh!
Friday, September 14, 2007
Thank Heavens It's Friday!
2 comments:
- Flossie's Follies said...
What a cute card, love that monkey stamp and you have a wishblade, I had purchased it in a moment of weakness and then returned it as I have the cricut and could not finally justify the both of them. Sorry to ramble on. Your card is adorable.
- September 14, 2007 at 11:33 AM
- My Paper World said...
So cute, I love the monkey! and the colours that you have used.
- September 14, 2007 at 1:46 PM
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Approx: South 192nd and International Bvld
Just 15 minutes from both Downtown Seattle Bellevue and SeaTac Airport. 105 guest rooms and suites, fitness facility. All rooms have microwave, fridge, coffee maker, complimentary breakfast, free parking.
- Contemporary
- Kitchenette
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- No breakfast provided
- Smoking rooms available
- Indoor Pool
- WiFi internet
Other Extras:
Free high-speed Internet access
Free deluxe continental breakfast
Free local calls
Airport Shuttle
Exercise room
Price Range:$114-$124 depending on room size, party size and season.
Price per Extra Guest:$10.00
Pet Fee (Stay):$25.00
Parking Cost:Free
Final Balance Payment Types:Visa, Final Balance Payment Types:MasterCard, Final Balance Payment Types:American Express, Final Balance Payment Types:Discover, Final Balance Payment Types:CashAll reservations must be guaranteed with a valid credit card.
Payment Adjustments:
PET FEES: $25 for the first night, $10 for each additional night.
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Check In Time:2:00PM
Check Out Time:11:00AM
Kids Free Age:16years old
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24 hours
South 192nd and International Bvld
Distance Airport:7.0 miles
Distance Downtown:15.0miles


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I recently upgraded a machine from an AMD X2 CPU to an AMD Phenom X4 and notice options for toggling ganged vs unganged for the DDR2 memory on that machine.
Can someone explain what the difference is between the two? Which setting is most suitable for a general purpose file/app/db server?


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Saturday, December 07, 2013
3 Comments | Copyright: IANS
From evergreen Dev Anand to superstar Rajesh Khanna, Asha Parekh has worked with most leading stars of Indian cinema except Dilip Kumar and the 71-year-old veteran actress confesses that she is still waiting to work with the thespian.
She got great opportunities to work with Shammi Kapoor in hits "Dil Deke Dekho" and "Teesri Manzil", Dev Anand in "Jab Pyar Kisi Se Hota Hai" and Rajesh Khanna in "Aan Milo Sajna" and "Kati Patang", but never got a chance to share the screen with Dilip Kumar.
Sharing her experience, the star of the 1960s and 1970s told IANS in an interview: "I really want to work with Yusuf saab (Dilip Kumar). It's still a wish and I am still waiting to work with him."
Although Dilip Kumar, 90, took retirement from acting after "Qila" in 1998, Asha is still hopeful.
"If I get an opportunity, I would just run and do that project. This is one thing I am looking forward to," said the Padma Shri winner.
There were reports that Dilip Kumar and Asha never came together on the screen because of the animosity between them, but the actress rubbishes it as a figment of a journalist's imagination.
She said: "There was no animosity. It was a mistake by the journalist who just cooked up the story. I was very angry with him for cooking up stories and spoiling our relationship. I have a very, very good relationship with Yusuf saab and (his wife) Saira Banu. I was terribly hurt by that report."
One of the best dancers of her era, Asha is happy with the changes in Bollywood, but can't appreciate the growing trend of item numbers.
"I don't like item numbers, but people like it and so I can't say anything. I would hope the folk dances comes back in our films," she said.
She agrees that one thing that hasn't changed is the disparity between the remuneration of a lead actor and actress.
"It is very sad, but it was the same during our time also," she said.
What also disappoints her is that actresses don't have enough options in terms of acting as compared to male actors.
She said: "That's a very sorry state of a film. You can't do anything about it".
Enjoying her retirement, Asha has no plans to make a comeback.
"No plans at all for a comeback. I have worked a lot, I have done stage, films, and serials - everything. I don't have anything else to do," said Asha whose last film was "Muthi Bhar Zameen".
Television doesn't attract the actress either. She had produced successful show "Kora Kagaz" for the small screen, but said: "These days there is no creativity. These days serials have become very regressive. It is very sad."
When asked what keeps her still so attractive, she said: "Happiness and peace."
Revealing her daily routine, she said: "I get up early in the morning, I do my pooja. I go for a hospital round. At times we - Waheeda Rehman, Sadhna, and Shammiji - go for lunch or dinner. So these things keep me busy."
Contented with her journey, she said: "I will feel really good if you ask me what you want to be in your next birth, I would only say I want to be Asha Parekh again."
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The man fled to his girlfriend's home following the October robbery of a Santander branch. Full story »
The Middletown Police Department investigating a missing person case involving a 22-year-old township man. Full story »
Anthony R. Carbone, 24, was driving a 2003 Ford F-450 truck south on Route 35 near Amboy Avenue in Aberdeen on Nov. 25 around 2:20 p.m. when he rear-ended a school van that was stopped at a traffic light, police Chief John Powers said on Friday. Full story »
The robbery happened at around 10 a.m. and the incident remains under investigation, police said. Full story »
As it turns out, the delivery contained about 50 pounds of marijuana, according to Hazlet police. Full story »
10th Street Bridge is near Keansburg border Full story »
PATERSON — The therapist charged with sexually assaulting a 17-year-old in her care pleaded not guilty Monday, NorthJersey.com reported. Radha Singh, 27, of Hazlet, faces charges of sexual assault on a minor in a supervisory capacity and endangering the welfare of a child. RELATED: Therapist accused of assaulting patient, 17 Her attorney, Frank Sciro, said the alleged victim was in custody in... Full story »
Authorities have arrested a 27-year-old Hazlet woman on allegations she sexually assaulted a local teenager, Full story »
The 25-year-old Hazlet man in has been charged with engaging in sexual activity with a minor. Full story »
'When I look through my yearbook in 30 years that quote is going to make the BEST story ever,' says Maxwell Barrett Full story »
An 80-year-old financial advisor was sentenced to three years in prison on Friday after admittedly stealing from at least two Monmouth County churches. Full story »
Results for the Monmouth County contested primary races. Full story »
Here are the candidates in Monmouth County's contested primary races. Full story »
MEMORIAL DAY Monday is Memorial Day. Here's a sample of ceremonies, parades and other observances taking place. ABERDEEN Memorial Day Service, ceremony 10 a.m. conducted by Fire District 1 in memory of deceased firefighters and ladies auxiliary members, May 25. Aberdeen Township Municipal Building, 1 Aberdeen Square. aberdeennj.org, 732-583-4200. Memorial Day Parade, march sponsored by Lions Club of Allentown,... Full story »
About 12-15 students are expected to take a part in a technology-heavy pilot program approved by the state Department of Education Full story »
Monmouth County Police and Fire emergency services is reporting the fire at International Flavors and Fragrances, a fragrance factory that straddles Hazlet and Union Beach. Full story »
A portion of Route 36 was closed following a crash on the highway, Hazlet police said. Full story »
Firefighters were on the scene of a fire that tore through a mobile home on Avenue A in Hazlet on Saturday. Full story »
Robert Newell of Hazlet went to the Thurgood Marshall U.S. Courthouse in Lower Manhattan and fired one shot at 5:30 a.m., NYPost.com reported. Full story »
Mourners remembered Christine Dzienisiewski, 37, the Hazlet mom and Elizabeth teacher killed Dec. 27 in an apparent murder suicide by her husband. Full story »


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Recently my Chevy Trailblazer started having an issues where all 4 power windows will not stay down. I use the switch to roll any/all of them down and they immediately return to the up position by themselves. What could be the cause?
by roaddog525 in McDonough, GA on June 27, 2009


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May 28, 2016
ZAPATA COUNTY- Zapata County residents are "giving cancer the boot."
Relay for Life is encouraging everyone to step up and become a part of this event. Relay comes together to remember and celebrate a loved one who has battled cancer. By joining Relay, you can help find a cure to this disease.
The event is set for Friday, May 2nd, at the Zapata County Precinct 4 Parkway, at 7pm. For more information, visit relayforlife.org, call Lilonee Garza at 956-251-6329, or call Nellie Trevino at 956-236-2672.
Click Here to access the online Public Inspection File
Viewers with disabilities can get assistance accessing this station's FCC Public Inspection File by contacting the station with the information listed below. Questions or concerns relating to the accessibility of the FCC's online public file system should be directed to the FCC at 888-225-5322, 888-835-5322 (TTY), or firstname.lastname@example.com.


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16 DAYS TILL CHRISTMAS! Well its not going to melt but you will have to guard it from the critters. OK I love the old records as eyes and buttons and the traffic cone as a nose! Merry Redneck Christmas
Copyright © 2016 White Trash Repairs
White Trash Repairs is a humor and entertainment blog in the Three Ring Blogs Network. White Trash Repairs posts funny photos and funny videos daily that consist of terrible repair jobs, rednecks, redneck contraptions, redneck cars and other redneck ideas. Other members of the Three Ring Blogs Network are People of Walmart, Girls In Yoga Pants, Forever Alone, Daily Viral Stuff, Wedding Unveils, Neighbor Shame, Full of Your Selfies, Damn That Looks Good, Jaw Drops, Freaks of Fast Food, the Proud Parents and more.


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I always heard buy low sell high.
MI industry turnaround to profits to happen in 2013.
Sentiment: Strong Buy
I will wait after eaerining report to buy low
Awful stock to hold. It takes your heart out the way it falls. It acts very weak, and it makes any long term holder just sick of waiting.
just received a bunch of alerts about MGIC brass selling shares. I am not nearly as smart as others on this board. what does the F on the paperwork symbolize next to the shares disposed of? Also is there any other insights to gain from these filings? Clearly selling before earnings is not a good thing but were these trades mandatory? Thank you!
Took a quick look. Several form 4's issued. They look to be small lots to pay the taxes on options exercised or restricted stock maturing. Note the size of shares 3-6K note the remaining shares 500-800K. They are selling small portion for taxes.
Not a worry.
Even if someone was cashing out because they were being thrown out. You can never tell as much by a sell as you can by a buy. People sell for all kinds of reasons not related to the stock or the company.
In this case, excuse the expression, but "SIZE DOES MATTER"..
Please provide facts/documentation that shows this. I assume it is already scheduled distribution by leadership. It would make no sense given where the MI is today and will be in 2-3 years.
Sentiment: Buy
I only saw 10,579 shares in the 10K for one person. Not much to write home about.
I received emailed alerts on officers selling small amount of shares. The indication was that it was tax related.
Curt Culver and other officers scooped up shares below $1 last summer.
Something is weird about Radian cure level at 109% and MGIC at 88% cure level. Overtime, they are going to be simular.
Radian said they will be profitable this quarter and, the analysts have both companies nearly breaking even. I haven't seen or heard that in years.