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According to the American Citizens Abroad, there are five-seven million American citizens living outside of the United States on a fulltime basis. I for one am green with envy. I grew up in the Panama Canal Zone and know "first hand" that it can be a very good life living overseas. It was my goal for a while to try to become an ex-pat living in Latin America. I was a Spanish and Portuguese major as an under-graduate. Oh well!
In days gone by, it used to be that if you were an American living overseas, you did not have to worry much about your ongoing administrative requirements to be a good American – filing and paying your U.S. taxes. In many cases, you probably did not have to worry too much if you forgot to report some income or file tax returns for a few years. After all, it takes a long time to get to Bora Bora from Washington, D.C. That was then, and this is now.
Many people have written skillfully regarding the new reporting requirements for Americans with overseas bank accounts and foreign property. More importantly, they have strongly emphasized what happens in regard to non-compliance in terms of civil and criminal penalties. In a word, it's ugly. FACTA along with a large increase of tax information exchange treaties with some of the most unlikely partners- Switzerland and Panama- means that it is a new day for American taxpayers who live overseas.
An American living overseas of any financial means (including the missionary stationed in Papua, New Guinea) can ill afford to not to keep an eye on the annual tax compliance requirements.
Life insurance and annuity products are taxed-advantaged all over the World. In many case, the tax benefits are even stronger than they are in the U.S. particularly because those countries do not have a rigid or specific tax law definition of life insurance unlike the U.S. American apparently have purchased (or have been sold) these insurance contracts.
This article is designed to identify the problems of such an arrangement and offer a few "fixes" to the problem.
Taxation of Offshore and International Insurance Policies
Life insurance and annuity contracts receive tax-favored treatment almost without exception around the world. The tax-favored treatment is not hard to understand given the universal importance of the social welfare of families. In many cases, the international taxation of life insurance and annuities is superior to U.S. taxation primarily because of the rigid and complex U.S. definition of life insurance in the Internal Revenue Code (IRC Sec 7702 for life insurance and IRC Sec 72 for annuities).
International life insurance generally requires a fraction of the mortality risk of U.S. life insurance. A typical international style is the so-called 101% Life Policy. This policy requires a small amount of mortality risk – 101% of the initial premium and subsequent policy account value. As a result, these policies are very tax and cost efficient in that the insurance costs within the policy are very low.
Using the UK-styled 101 policy as an example and ignoring U.S. tax considerations, a policyholder would not be taxed on the investment fund or income linked to the policy. The policyholder would also be able to withdrawal up to 5 percent of the policy's account value each year for twenty years without taxation. Any unused withdrawal right is carried forward.
The policy is considered non-qualifying form a UK tax perspective. As a result, the death benefit would result in a taxable event to policy beneficiaries. Policyholders avoid this tax result by adding multiple insureds to the policy.
All of this is nice if you are a Brit or a German but not if you are an American.
Tax Requirements for U.S. Insurance Contracts
If you are an American, you are taxed on your worldwide income and assets. No surprise! The surprise comes when you find out that the IRC Sec 7702 has a very precise definition of a life insurance contract for tax purposes. When a life insurance contract violates this provision, IRC Sec 7702(g) dictates how the policyholder will be taxed. Guess what? These policies violate the U.S. definition of life insurance.
In a nutshell, a violation results in the policyholder being taxed on the investment income within the policy in the year the contract fails the U.S. tax law definition of life insurance. The policyholder is also taxable on the cost of insurance associated with the mortality component of the policy.
If a policy has been non-compliant for U.S. purposes for ten years, technically all of the investment gain within the policy would become taxable immediately along with the cost of insurance component during that time frame.
Variable annuity contracts also have a specific definition within the Internal Revenue Code, IRC Sec 72. Additionally, variable life insurance and annuities also must also comply with the rules for variable insurance products found in IRC Sec 817(h) and Treasury Regulation 1.817-5.
An important component of these rules is the requirement that the investment funds must be exclusively available to the policyholders of the insurance company and not include non-insurance investors. In my experience, every non-U.S. variable life or annuity policy (unless it is specifically for Americans) or unit linked policy would fail to meet the requirements of IRC Sec 817(h) as well as IRC Sec 7702 or IRC Sec 72
The majority of tax treaties dealing with annuity provisions provides for no taxed on annuity income in the Host Country and only in the Home Country. Unfortunately, the U.S. tax rules would cause the American owning the foreign life insurance or deferred annuity contract to be taxed currently.
What Should the American Policyholders Do?
The regulations do not provide a "fix period" to correct the problem. Income is reportable in the tax year that you noticed the problem or were told that you had the problem. Ignorance is not bliss. No innocent spouse on this one.
Chances are that you have had this problem for a while so that you have unreported income in prior tax years along with interest and possibly penalties depending upon the amount of unreported income. Ouch!
The issue presented in the article is a hyper-technical issue. After all, who cares about the definition of life insurance except life insurance agents and companies? Most people barely understand insurance products in their home jurisdiction let alone the rules of their host country. Furthermore, it is likely most Americans living abroad missed the requirement in college to take that class in Actuarial Science 101. It was not a required course.
One possible solution to fixing the problem is to transfer the problem. This transfer into a new policy is known as a 1035 tax-free exchange. This provision in the Internal Revenue Code (IRC Sec 1035) allows for the tax-free exchange of an existing policy for a new policy without taxation. The new policy should be U.S. tax compliant.
The requirements for a 1035 exchange generally provide that the policyholder of both policies (existing and new) remain the same as well as the insured. The requirements for annuities are similar – same policyholder and annuitant. In reality, most U.S. life insurers will probably tell you to surrender the policy and send them the premium as opposed to trying to execute a direct transfer from the foreign life insurer.
A number of offshore life insurers should allow the exchange of the policy. In many cases, the offshore life insurer will seek to issue the policy from their insurer which has not made a U.S. tax election under IRC Sec 953(d). The U.S. tax electing company has U.S. reporting requirements. Regardless, the asset is still reportable under the FBAR rules and Foreign Property rules (Form 8938). The policy issued by the non-U.S. electing carrier must be U.S. tax compliant.
Another solution to the problem might be the surrender of the foreign life insurance policy in order to purchase a new policy – life or annuity- The U.S. taxpayer has an obligation to report the income if there is any gain on their tax return.
Private placement insurance policies are good options. These policies are institutionally priced and allow for customized investment options with your own investment advisor. Additionally, I am aware of one EU-based insurer that can issue a U.S. tax compliant private placement product while meeting the local requirements throughout the EU and EEA.
Another solution to the problem is the purchase of a Frozen Cash Value life insurance policy. This policy is generally a single premium private placement life insurance contract that is intentionally designed to fail the U.S. tax requirements. However, the cash value within the policy is "frozen" and equal to the policy's cumulative premiums. In effect, there is no inside buildup that would otherwise be currently taxable. The policy provides for a small mortality risk corridor similar to the UK-styled policy that we have discussed throughout this article.
The investment growth within the policy becomes payable at death on a tax-free basis. The policyholder is able to borrow or take a partial surrender of the cash value generally up to 90 percent of the policy's cumulative premiums on a tax-free basis.
One caveat – you need a significant amount of investment to access this type of policy.
The days of wine and roses (at least from a tax compliance perspective) associated with living abroad for Americans are past. The U.S. Government has imposed very strict tax compliance requirements for Americans living overseas. The requirement to pay taxes on worldwide income and assets carries with its subtleties that can cause big tax consequences. If you are an American sitting on a foreign life insurance policy with cash value, you need to make a change as soon as possible.
The implementation of FACTA and the expansion for tax information exchange treaties suggest that the tax holiday is over for Americans. It is more than likely than Uncle Sam will gather frequent flier miles visiting Americans in the four corners of the globe to collect taxes. This one is an easy one to overlook.
See more »
DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
© Gerald Nowotny, Law Office of Gerald R. Nowotny
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What age do kids start to understand time? My child seems to think everything in the past happened yesterday. It was either a long time ago yesterday or last night yesterday according to her. A long time ago yesterday could have been last year.
It is very hard for me to explain it to her. She knows the days of the week and is getting the months. She knows that seasons come and go and make up a year, but time itself is just so hard for me to explain.

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On Nov. 8, two candidates will vie to replace outgoing Kentucky State Auditor Crit Luallen.
Adam Edelen, the Democratic candidate, and John T. Kemper, III, the Republican candidate, will go head-to-head to see who will fill that vacancy.
Adam Edelen
At 36, Adam Edelen may be young, but he's had a lot of experience in both business and government.
The Marion County High School Marching Knights will host the 2011 Knight-Fest Marching Invitational Saturday, Oct. 15.
Bands competing include Campbellsville, Boyle County, Taylor County, East Jessamine and Mercer County. The Marion County High School Marching Knights will not be competing, but they will be performing that evening, prior to the awards ceremony.
The family and friends of Kara Tingle Rigdon are currently organizing a special event to help in the search for the Gravel Switch woman who has been missing since July 17, 2010.
"A Walk for Answers & Silent Auction for Kara Tingle Rigdon" will be held from 8 a.m. to 12 p.m., Nov. 12, at Graham Memorial Park in Lebanon. To participate, walkers must pay a $10 registration fee. Registration is free with $50 in sponsorships.
No decision has yet been made about the future of the Bradfordsville Post Office, but one thing is clear: the city's citizens will do everything they can to keep it open.
An estimated crowd of 200 people attended a meeting at the recently renovated Bradfordsville school building Oct. 5 to express their support for the postal branch. Citizens, elected officials and a local attorney spoke in favor of keeping the local branch open.
In scenes that are becoming all too familiar in Marion County, three people died after a pair of fatal collisions on Oct. 6 and Oct. 9.
Monte Edelen, 54, and his father Charles Edelen, 89, both of Lebanon, were pronounced dead at the scene of an accident Thursday afternoon on Springfield Highway.
Sunday evening, Loretto resident James Clayton Tharp, 70, died following an accident on the Marion County Veterans Memorial Highway, also known as the Lebanon bypass.
The Forkland Heritage Festival and Revue will be held for the 40th time this year. The festival will take place Oct. 14-15 at the Forkland Community Center, 16479 Forkland Road, Gravel Switch, KY 40328.
The festival honors the rural community's history but is also intended to ensure its future. In addition to the crafts, Old Country Supper Theatre (bean supper), historical exhibits, museum, food and children's activities, the festival is adding some new features for 2011. These include new living history skits and a bean supper servers reunion.
St. Charles Catholic Church will be celebrating its 225th anniversary on Sunday, Oct. 16. The celebration will include a Mass at 10:45 a.m. officiated by Rev. Joseph Kurtz, the Archbishop of Louisville, and Rev. Charles Thompson, a Marion County native who is the Bishop of Evansville (Ind.).
A reception with a meal will follow the Mass, according to Lisa Sandusky, president of the St. Charles Parish Council.
The Marion County Animal Shelter will host its annual Barktoberfest from 1 to 4 p.m. Saturday, Oct. 15, at Graham Memorial Park.
Contests and door prizes will be part of the event. Registration begins at noon. Contests will include a pet costume contest, a homemade costume contest and a owner-pet look-alike contest.
For more information, call (270) 692-0464 or email firstname.lastname@example.com.
The Lebanon Tourist and Convention Commission met twice last week, on Oct. 4 and 5, to conduct interviews with candidates for the vacant executive director's position.
Tourist Chairman Dan Lawson said the commission had narrowed 30 applicants down to six candidates they wanted to interview.
Two of the candidates were interviewed last week via Internet video chat service, Lawson said.
After months of a discussion and a bit of tweaking, the Marion County Fiscal Court has approved the new magisterial district boundaries.
The magistrates voted 3-1 in favor of approving the second reading of the ordinance setting the boundaries during their Oct. 6 meeting. Magistrate Roger "Cotton" Smothers voted against the ordinance, and Magistrate Larry Caldwell was not present at the meeting.
Smothers said he would have preferred to leave the boundaries unchanged.
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The Lebanon Enterprise is your source for local news, sports, events, and information in Marion County and Lebanon, KY, and the surrounding area.


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Patron Saint: Teachers
Prayer of Saint Catherine:
St. Catherine,
Most blessed and favored patron saint, Thou who sought the truth with perseverance, loved the truth in humility, taught the truth in charity, and defended the truth with courage, pray for us. Obtain for us the grace to persevere in truth, to be a light in the darkness of the times in which we live,
and to convey to others, both in our written words and in our actions,
the responsibility, wisdom, and knowledge to proclaim the truths of our holy Faith as proclaimed by the Church. O holy virgin and bride of Christ,
whose letters inspired, guided, and led the Church to renewal and transformation, obtain too for us the grace to live the truth, the patience to endure the trials and hardships, to carry our Cross in the spirit of prayer and self denial, and to defend the Church in its hour of crucifixion.
We ask these in Christ's name, Amen.
Name Means: Pure One
Born: Late 200 AD
Died: 305 AD, Alexandra Egypt
Additional Patronages: Librarians
Why she is venerated by the Holy Roman Catholic Church:
Visions of Christ
Martyr by beheading
Converted many to Christianity over paganism
Protected by Angels
Divine communication with St. Joan of Arc
One of the Fourteen Holy Helpers


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These cufflinks are inspired by the famous Isle of Lewis chessmen, which were carved from ivory in the late twelfth and early thirteenth century, possibly in Scandinavia. Ninety-three pieces from a compendium of games, including four different chess sets, were rediscovered 700 years after their creation. Although no chessboards were found, it is possible that the board was red and white, as opposed to the traditional black and white we use today.
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AVR timers do more than count time
This article discuss about the AVR Timers – Counters. Timers are versatile for all timing dependent tasks like measuring time periods, generating PWM signals, generating output signals and timed interrupts. Timers run independently from AVR core. Once set, they just do their silent job while AVR can do other tasks or simply go to sleep. Read more on the link below.
AVR timers do more than count time – [Link]


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Dec 9, 2011
Brazilian food companies Brazil Foods (BRF) and Marfrig have agreed to an asset swap that would satisfy BRF's regulator-mandated asset divestments and add Argentine assets to its portfolio, a trade that offers an Ebitda boost to Marfrig. As part of the deal, Marfrig would pay BRL200m ($110m) to BRF and hand over the assets and brands...
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September 28-29, 2016 | New York, USA
The market for structured finance in Latin America is once again at the forefront as the buy-side ... more
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Sam Comforts PatrickBy Ann Johnson | May 2nd, 2014
Sam runs into the heartbroken Patrick and tries to console him over what happened with Robin. In case you missed Patrick's heartbreaking call with Robin, catch it here:
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Recently, restaurants have begun expanding their dining areas by annexing public, on-street parking spaces to build little outdoor decks for tables and seats. Will you please comment on the legality (and temerity) of this practice? —Sigrid C.
Your letter, Sigrid, presents a dilemma for card-carrying public-policy intellectuals like me. (Technically, the card I'm holding right now says "Official Boobie Inspector," but whatever.) On the one hand, I'm well aware that of all the ersatz rights claimed by the bourgeoisie, the right to parking is probably the ersatzest. On the other, I believe I deserve to park wherever I want.
Thus, my opinion of the Bureau of Transportation's 100 percent-legal Street Seats program is probably the same as every other Portlander's: It's a fine and forward-thinking initiative that will help pry lazy folks out of their nature-despoiling cars—until they take a space that I want to park in, at which point it will become an assault on human dignity rivaling the Srebrenica massacre.
We consider on-street parking to be a God-given entitlement, like free speech or unlimited refills at Sizzler, but it's actually a massive public subsidy to motorists. A "free" on-street parking space costs a U.S. city around $1,350 annually. Depending on where you live and work, you'll pay anywhere from very little to none of that sum.
"But I need a place to park my car!" you say, in your whiny, Bruised-Credit Steve voice. Well, you need a place to park your fat ass, too, but you don't expect the city to strew the roadside with free cabanas for you to watch Honey Boo Boo in.
Having the government provide free automobile storage makes no more sense than having them provide free housing. (Considerably less, actually.) The whole system should be scrapped in favor of market pricing, congestion fees and free lifetime passes for newspaper columnists.
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text: Opening Panel Round By editor • Dec 29, 2012 ShareTwitter Facebook Google+ Email Listen Listening... / Originally published on December 29, 2012 10:08 am Our panelists answer questions about politics throughout history: The Number One Rule of Legislating. Related Programs: Wait Wait... Don't Tell Me! on WKNOWait Wait... Don't Tell Me! on WKNOView the discussion thread.


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Furr's Restaurant Group Inc. reported fourth-quarter net income of $26.4 million or $2.70 a diluted share, compared to a net loss of $6.8 million and 70 cents a year ago. For the year, net income was $31.3 million or $3.19 a diluted share compared to a net loss of $1.2 million and 13 cents for 1998.
Pier 1 Imports Inc. directors approved a 3 cent a share quarterly dividend, payable May 17 to shareholders of record on May 3. They also said May 3 is the record date for eligibility to vote in the June 22 annual shareholders' meeting.
Logix Communications Enterprises Inc., which has operations in Amarillo, received $30 million in new financing from Dobson CC Limited Partnership, the controlling shareholder of Logix.
The funds received from this financing will be used to pay down $10 million of the company's $50 million bank facility and to fund operations.
Chicago Title Corp. said its merger with Fidelity National Financial has been completed.
SYSCO Corp., which has food service operations in Amarillo, has completed its acquisition of FreshPoint Holdings Inc., which distributes fresh fruits and vegetables.
Cooper Industries Inc., parent company of Crouse-Hinds Inc., has completed its acquisition of Eagle Electric Manufacturing Co. Inc. and will combine its assets with Arrow Hart and Industrias Royer to form a new division to be known as Cooper Wiring Devices.
Neal Kluger, who had served as president and chief executive officer of Eagle Electric, will be president of the new division.
TCBY Enterprises Inc. reported a first quarter net loss of $1,360,351 or 6 cents a diluted share, compared to net income of $598,563 and 3 cents a year ago.
A special shareholders meeting will be April 18 to vote on a proposed merger with Capricorn Investors, principal shareholder of Mrs. Fields' Holdi ngs, Inc.
ConAgra Inc. reported third quarter net income of $143.4 million or 30 cents a diluted share compared to $171.4 million and 36 cents a year ago.
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Buying the Correct Laser Distance Meter by LascoLaser.com
Now there is a far better way to get measurements within seconds and with accuracy within 1/16 if an inch. Leica Disto Laser Distance Meters are designed to take the hassle and guesswork out of measuring.
Now there is a far better way to get measurements within seconds and with accuracy within 1/16 if an inch. Leica Disto Laser Distance Meters are designed to take the hassle and guesswork out of measuring. Instead of rolling out a tape, you simply aim at a target, like a wall, corner of a house, or a target you set up and press a button to get the measurement in as little as 4 seconds. It will only take seconds more to get the square footage and volume of what you measure because the device does the calculations for you.
Aside from the assurance of a true measurement and the benefit of saved time, measuring with a Leica Disto Laser Distance Meter eliminates a great deal of inconvenience. You don't have to drop everything else to take your measurement because the device can be operated with just one hand. You don't have to write down the results because the device records it for you. You also don't have to climb over anything or take along a flashlight to dark places you need to measure because you stay put while the laser goes the distance for you and provides its own built in light for the screen display.
There are a number of different Leica Disto Laser Meters to choose from. Which one you select depends on your needs:
Leica Disto D2:
Small and Handy
Illuminated 3-Line Display
Flip out end piece
Range 2" to 195 feet
Measuring accuracy ±1/16
Leica Disto E7300:
Range 2in. to 265 feet
Area calculations, volume calculations
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Leica Disto E7400x:
Range 2 in. to 265 ft.
Tilt measurement 360º, accuracy tilt measurement 0.2
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IP65 dust tight and water jet protected
Extra robust housing (Drop test from up to 6 ft.
Multifunctional end-piece with auto detection
Area, volume calculations
Memory (last 20 results)
Power Range Technology
Measuring accuracy ± 1/32
Leica Disto D330i:
Range 1 in to 325 ft.
Measuring Accuracy ± 1/32
Rapid, error-free data transfer via Bluetooth
Plug-in for Auto CAD and BrisCAD
Smart Horizontal Mode
Tilt sensor 45º
Area, volume calculations
Leica Disto E7500i:
Range 1 in. to 650 ft.
Measuring accuracy ± 1/32
Rapid error-free data transfer via Bluetooth Smart 4.0
Free Disto Sketch App
Point finder display
Smart horizontal mode
On board help function
Full color display
360º High accuracy tilt sensor
Works with IPhone 4s/5, 3rd generation IPad and IPad Mini and above.
Leica Disto D5
Range 1 in to 650 ft
Measuring Accuracy ± 1/32
Digital Point finder with 4X zoom
Large color display screen
Integrated tilt sensor (±45º)
Pythagoras and Trapezoid function's
Area, Volume calculations
Smart horizontal mode
Power Range Technology
IP 54 (dust/splash water protected)
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on August 11, 2009 - 12:01 AM
Two days of torrential rains, high winds and flash flooding ended mercifully Monday night, but only after a violent storm left two men dead and forced the evacuation of a hospital and hundreds of others across the region.
Nowhere was the aftermath worse than the small town of Gowanda, 30 miles south of Buffalo, where Cattaraugus Creek rose 5 feet in five minutes.
The storm's violent fingerprints could be found everywhere, from the 80-year-old man literally swept away in floodwaters to the 300 to 400 homes -- one out of every three in Gowanda -- that sustained physical damage.
"It was like a river flowing by the house, three, four feet deep," said Helen Reinhardt, who lives at South Chapel and Walnut streets, one of the hardest hit areas of Gowanda.
In nearby Allegany County, the National Weather Service confirmed a tornado touched down between New Hudson and Cuba for about 10 minutes Monday afternoon.
Even to the north, far away from the storm center, there were remnants of a fierce flood, most notably large sections of murky, brown floodwater mixing with the blue waters of Lake Erie. Four people also were successfully rescued Monday night after apparently attempting to kayak on a swollen Buffalo Creek in West Seneca.
Damage across the three-county region was severe enough that Gov. David A. Paterson declared a State Disaster Emergency for Erie, Chautauqua and Cattaraugus counties by Monday afternoon.
The flooding in Gowanda was so quick Sunday that Thatcher and Grannis brooks, two Cattaraugus Creek tributaries, backed up. They eventually rose to 8 or 9 feet above flood stage and began backing up into the village at about 11:30 p.m. Sunday.
"It was very scary," said Gowanda Mayor Richard L. Klancer. "We evacuated people from 3 months old to 80. It's pretty sad."
Flooding was blamed for two deaths. Theodore E. Stitzel, 80, of Route 62, drowned late Sunday after wading out to check on a flooded bridge over Thatcher Brook.
"He got into the 3-foot rising floodwaters that swept him into a bridge abutment, and he drowned," said Cattaraugus County Sheriff's Capt. Robert Buchhardt.
Another man died Monday of an apparent heart attack after flooding prevented emergency crews from reaching him. His name was not immediately released.
Seven other people fared much better, thanks to a dramatic helicopter rescue in the Zoar Valley Monday morning.
After being stranded for six and a half hours in the raging floodwaters of Cattaraugus Creek, the seven campers were lifted to safety by Erie County Sheriff's Capt. Kevin Caffery in a sheriff's helicopter.
"They were hanging on to cars and trailers," said sheriff's spokeswoman Mary Murray.
The campers suffered from exposure but were expected to recover.
The storm also destroyed a mobile home park in Silver Creek and forced the evacuation of 50 patients and staff from Gowanda's Tri-County Memorial Hospital after the facility lost power at about 12:30 a.m. Monday.
"We lost all essential services, and we had about two feet of water on the ground floor," said Kendrick Bentham, site administrator at Lake Shore Health Care Center, Tri-County's sister facility.
Most of the patients, as well as hospital staff, were moved to Lake Shore, a process made more difficult because the roads were impassable.
"That was the biggest problem," Bentham said. "We couldn't get staff in to help, and we couldn't get people out."
Tri-County mainly hosts short- and long-term chemical dependency patients but also offers outpatient services, clinics and emergency medical care.
Bentham wasn't sure when they would be able to get back into the hospital because the building still had 18 inches of water Monday afternoon.
Longtime residents in Gowanda, Perrysburg and Versailles say they've never seen such severe flooding, and cleaning up after the storm will take weeks, maybe months.
"There was just so much rain, and it was so hard and so steady," said Gary Gabel, a meat cutter who lives outside Gowanda. "Everybody is just out with snow shovels shoveling up slop."
In Gowanda, state police were stationed at both ends of Routes 39 and 62, the main roads into the village, to keep out traffic during Monday's driving ban.
Bryon Ivett and Minnie Hansen say they can't remember ever seeing rain as hard, and they then told the story of how they learned about the flooding from one of their tenants.
The frantic call, Ivett said, came early Monday.
"He says, 'Bryon, you'll never believe it, the water just broke through the basement window,' " Ivett said. "Then it broke through the other side and just kept going."
The worst flooding appeared to be along Cattaraugus Creek, on Route 62, near the Cattaraugus-Erie county line.
It was there that people reported seeing cars swept away and homes flooded. One woman said she still doesn't know what happened to her 28-foot camper.
"The road was like a river," said Matt Harbison, of 212 Jamestown St., Gowanda. "People's furniture, couches, chairs, grills and one guy's tractor went floating by. By 2 a.m. Monday, I couldn't watch it anymore and went to bed because I didn't know what I was going to wake up to."
When he finally did wake up, Harbison said he looked out his back bedroom window and discovered the flood waters from nearby Thatcher Brook had devoured his entire backyard and his 16,000-gallon swimming pool.
"What I saw," he said, "was I didn't have a backyard."
Robert Dentice of Dayton said he literally felt a section of Stafford Road in Perrysburg give way as he and a friend pushed a swamped car through a "wall of water" Sunday.
"When we first went down the hill, there was only a little trickle of water going over the road at the base, then a three-foot wall of water came and we had to push the car from it," Dentice said.
"I'm up to my hips in water and I'm pushing the car and the road is crumbling away behind us," he said. "Every time I pushed, the road would sink under my feet."
Richard Thomas of Perrysburg said he was stunned by the sight of a culvert beneath the road at the base of the same hill. He said the road was washed out and a natural gas line ripped apart.
The crater where the patch of two-lane road was missing was approximately 175 feet long and 25 feet deep.
The flooding also wreaked havoc on water and sewer lines across the region.
"We are working on it," Cattaraugus County Administrator John Searles said of the numerous infrastructure repairs. "We're still assessing the situation and trying to get teams together to move on this. We're getting roads up and running as quickly as we can."
Just as the storm ended Monday, the entire region braced for the possibility of even more rain Monday night, a fear never realized.
There were some heavy rains in southern Niagara County and Genesee County between 5 and 6 p.m., but the worst of it, thankfully, headed east toward Rochester.
By the time the storm was gone, however, there was widespread property damage and power outages, and not just in Cattaraugus County.
Winds that reached gusts of 50 to 60 mph ripped down trees and wires across the region and, earlier in the day, Erie County Executive Chris Collins issued his own state of emergency targeted at towns and villages in the southern part of the county.
A state of emergency also was in effect for the Seneca Nation's Cattaraugus Territory and by Monday afternoon, Gov. Paterson had joined the chorus of elected officials calling for outside help.
"I have ordered state agencies to provide all assistance possible to protect our friends and neighbors in the affected counties," the governor said in a statement.
Paterson activated the state's Emergency Operations Center in Albany, where representatives of 10 agencies are working 12-hour shifts to assist officials in the three hard-hit counties. The declaration also will allow out-of-state repair crews to help restore electrical service.
Nearly 18,000 customers in various areas were still without power by late Monday afternoon.e-mail: email@example.com


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Ragheb Aga
From Wikipedia, the free encyclopedia
|Personal information
|Full name
|Ragheb Gul Aga
10 July 1984
Nairobi, Kenya
|Batting style
|Bowling style
|Right arm medium-fast
|International information
|National side
|ODI debut (cap 27)
|11 September 2004 v India
|Last ODI
|13 March 2013 v Canada
|ODI shirt no.
|T20I debut (cap 16)
|2 August 2008 v Netherlands
|Last T20I
|16 March 2013 v Canada
|T20I shirt no.
|Domestic team information
|Sussex (squad no. 28)
|Career statistics
|Source: CricketArchive, http://www.espncricinfo.com/kenya/content/player/24716.html, 26 November 2013
Ragheb Gul Aga (born 10 July 1984) is a Kenyan cricketer and allrounder who has played for Sussex and Kenya. He became Kenya's third captain in two months in October and November 2004 in Sharjah in place of Hitesh Modi. In 2008, having acquired a British passport, Aga signed a one-year deal to play County cricket for Sussex, having played List A cricket for the county during the 2007 season. He was, however, surprisingly recalled to the Kenya side in 2008.[1] Aga spent a further two seasons at Sussex, finally being released by the county at the end of the 2010 season.[2]
- ^ "Ragheb Aga recalled for Europe tour". Cricinfo. 12 July 2008. Retrieved 2008-09-23.
- ^ "Sussex release three at end of season". Cricinfo. 17 September 2010. Retrieved 2010-12-28.
External links[edit]
|This biographical article related to Kenyan cricket is a stub. You can help Wikipedia by expanding it.


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It's here! Join us for bites, sips, live music and more at FallFest presented by San Francisco magazine. FallFest is organized and supports one of the City's most respected nonprofit organizations, Meals On Wheels of San Francisco. Leading restaurants, wineries, and epicurean artisans join together for an inspiring day of premier wine and food tasting, chef demonstrations and and challenges, interactive mixology, live music, and more.
Presented by San Francisco magazine, the festival takes place outdoors at Justin Herman Plaza, which is transformed for the day into a European-style marketplace, taking full advantage of the season's gorgeous weather and the waterfront's beautiful views.
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New retail centers planned in Mount Pleasant and Summerville are expected to bring major big chains to the Charleston market for the first time.
Charlotte-based Atlantic Retail Properties plans to develop a 104,800-square-foot shopping center called the Shoppes at Oakland along U.S. Highway 17 in Mount Pleasant, adjacent to Blackbeard's Cove Family Fun Park. The property was once used as Slammin' Sammy's Lighted Driving Range.
Its anchor tenants, according to plans submitted to the town, will be Academy Sports and Aldi, two retailers that have never operated in the Lowcountry.
Town planner Christiane Farrell said construction likely wouldn't begin until early next year.
Aldi is an international supermarket chain owned by Germany's Albrecht family, who also own Trader Joe's. Aldi operates nearly 1,300 small-format stores in the United States, and the company announced late last year that it intended to add 650 locations across the country over the next five years.
Like Trader Joe's, the grocer relies mostly on its own line of products that are often sold at lower prices than traditional brand-name groceries.
Academy Sports, a Texas-based athletic and outdoor retailer with 175 stores across the Southeast, competes with chains such as Dick's Sporting Goods, which also is eyeing Mount Pleasant.
Aldi and Academy Sports also are expected to be the anchors of a shopping center planned along Berlin G. Myers Parkway in Summerville, according to commercial real estate agent John Orr of Colliers International. Orr said the center, which could be as large as 230,000 square feet, might be named Summerville Towne Centre.
Summerville zoning administrator Jessi Shuler said the developers of that project, who could not be reached for comment Wednesday, have not officially submitted plans for town approval..
Orr is handling leasing for Horizon Square, another new shopping center in Summerville that's expected to break ground in roughly 30 days. The retail hub at 1101 N. Main St., which is being developed by the local firm Gramling Brothers Real Estate and Development Inc., will be anchored by Earth Fare and PetCo.
Horizon Square also will include at least 14 other retail units, some of which will be occupied by fast-casual restaurants, Orr said. The center will open in phases beginning with the Earth Fare grand opening in early 2015.
When it opens, the North Carolina-based supermarket chain will be the first specialty grocery chain to enter Dorchester County. Until now, Earth Fare, Whole Foods and Trader Joe's have operated only in West Ashley and Mount Pleasant.
Reach Abigail Darlington at 937-5906 and follow her on Twitter @A_Big_Gail
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Fashion Photographer Bill Cunningham Has Died
The legendary photographer, who had been hospitalized after suffering a stroke, was 87.By Véronique Hyland and Chas Danner
The legendary photographer, who had been hospitalized after suffering a stroke, was 87.By Véronique Hyland and Chas Danner
What is injustice, Alex?By Halle Kiefer
"There's lots of possibilities as to what happened."By Jaime Fuller
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Mirjana Puhar was 19.By Véronique Hyland
News from the inquest.By Kathleen Hou
Mourners gather in Kent.By Allison P. Davis
He passed away today at age 87.By Allison P. Davis
Having won the Best Actress Oscar for Hitchcock's Suspicion.By Halle Kiefer
The Lawrence of Arabia star retired from acting last year.By Delia Paunescu
He will still write, but much less often.By Jesse David Fox
Two firemen were also injured.By Delia Paunescu
Very sad news.By Alex Rees
The victims include three children.By Andre Tartar and Brett Smiley
The "coolest singing drummer of all time" nears the end.By Gilbert Cruz
Because he's krazy like that.By Alex Rees


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Hunt's "At a Loss to Understand" Why City's Making It So Difficult to Roll Out Bike Plan
Council member Angela Hunt popped into the comments yesterday to express and explain her frustration with implementation of the city's new Bike Plan, unanimously okee-doked by the city council in June. Because, as we've been discussing since Saturday morning, the plan isn't really a plan -- more like a suggestion, in the words of frustrated cycling advocates who can't believe a 1981 proposition will serve as one amongst many roadblocks to implementation. (Though, interestingly, a former City Hall-walker told me yesterday city staff is misinterpreting the rule: I was told public hearings are necessary only when a street is widened, say, and not when it's restriped.)
Anyway. After a long absence from her blog, Hunt writes at great length about the new info presented to the Quality of Life Committee yesterday. Long story short: She is displeased at the revelation that it will cost $24,500 to paint a bike lane on a four-lane street. An excerpt:
I'm at a loss to understand why this is being explained months after the city council approved the bike plan. I mean, city staff attended every one of the bike plan meetings. Never once, when the consultants assured the audience that "routine accommodation" would allow us to quickly and cheaply implement the bike plan, never once did city staff jump up and say, "That's not feasible, Mr. Consultant. By our estimates it'll cost about 30 times more to put in bike lanes as we restripe, and we don't have the funding so don't give anyone false hope."
The whole item -- headlined "Dallas: The City That Loves to Plan" -- can be read here.
Meanwhile, on a very related note, Bike Friendly Oak Cliff this morning has an item titled "All Major US Cities beating Dallas for on-street bike infrastructure." Guess we aren't world-class yet after all.
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Ayinger Ur-Weisse
Dunkel, or "dark," is a reference to both a beer's color and the color of the malts used to make them. A specialty of the Bavarian region, Dunkelweizen combines pale wheat malt with darker barley malt for color and flavor. Ayinger's Ur-Weisse exemplifies the style's platonic ideal — smooth, rich and complex, without being the least bit heavy. Cloudy with bready-tasting yeast sediment, the beer showcases a brilliant russet-gold hue under a fluffy white head. Lush fruity flavors result from a unique strain of ale yeast, marking the beer with aromas of caramelized bananas, plums and cloves.
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Audio interview with Knoxville's Mike Wegzyn
Inside Tennessee Top Stories
MEMBERSHIP SALE: Buy 1 month, get 3 freeGet and inside look into Tennessee Football for the most anticipated four months in recent memory for the price of only one month.
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Shoop details Vols front 7 rotationTennessee defensive coordinator Bob Shoop touched on all things orange Wednesday.
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Why Did 5-star CB Make Two Tennessee Trips?Clairton (Pa.) High five-star cornerback Lamont Wade made his second visit to Tennessee for the game with Florida.
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Vols special teams poised for breakoutTennessee's special teams group is in position to have its greatest impact of any game thus.
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Jeff's Top Tips for Outdoor Spaces
Check back in later today and tune in to Interior Therapy with Jeff Lewis tonight — and every Wednesday — at 9/8c on Bravo. To learn more about the show, visit our website.
Follow Jeff on Facebook or Twitter. Follow Interior Therapy with Jeff Lewis on Facebook.
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