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Families testify against the Massachusetts Department of Public Health's policy to inform parents of their child's body mass index -- or BMI -- and their risk of obesity.
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You have searched the English word "Console" meaning in Arabic "لوحة المفاتيح". Console meaning has been search 6193 (six thousand one hundred and ninety-three) times till 12/11/2016. You can also find Console meaning and Translation in Urdu, Hindi, Arabic, Spanish, French and other languages.
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Just thinking ahead a little bit here. DS is 8 mos and still nurses 7-8 times per day. I am not planning on weaning anytime soon and plan to go as long as DS wants to.
Based on reading these boards, it seems like it's pretty common for LO's to nurse less around a year - like 3-5 times per day. If that happens to us, how do I know if/when I need to start offering other liquids or formula? Another way of asking this is, what is the minimum number of times he needs to nurse in 24 hrs before I need to worry about giving him extra liquids or formula for nutrition? I've looked on kellymom and can't seem to find a good answer to this - maybe I didn't look hard enough though.
And after a year, do I just start offering water or cow's milk if he's nursing less? How will I know how much to give him? Will that contribute to earlier weaning because he won't need/want the breast as much for thirst quenching?


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Studio Specialty
Series Title
Work Type
Artist Statement
In The Art of Poetry, Horace writes: "as is a painting, so is poetry." He argues that a painting may be interpreted in a similar way as poem. I am interested in the relationship between the painter and subject because of its parallel relationship between the author and speaker. The written "I" of the speaker is separate from the author in a similar way that the self-portrait is not the painter but a symbolic representation. Akin to how William Wordsworth could not truly represent what he was in "Lines Written A Few Miles Above Tintern Abbey" and instead used substitutions, I too am using another form as a means of self-representation.
My Attraction to the human skull originates from Paul Cézanne's Pyramid of Skulls, and the 16th – 17th century Northern European theme of vanitas. Initially, I followed the skull's tradition and looked for beauty in their ephemeral symbolism. However, in painting skulls over a period of three years, they have now become my own. What is important to me is the physical medium of oil paint—its ability to simultaneously convey the brush's movement and my own emotional content. Here, the skulls act not only as a metonymy for myself, but also as a vehicle for the paint—as a way to explore color, viscosity, texture, pattern, and mark of brush.


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Greeley (KDVR) -- The University of Northern Colorado is rolling out the welcome mat for students … and their pets.
Beginning in the fall, UNC will open a pet-friendly residence hall. The school will allow nearly 40 cats and dogs to join their owners at college.
According to the website CollegeXpress, Northern Colorado will become one of less than a dozen U.S. colleges that allow four-legged companions on campus.
Lees-McRae College in Banner Elk, North Carolina is also on the list. The campus is pet-friendly according to MyFoxCarolinas.com.
It's a campus-wide philosophy, if you will, about the relationship between people and animals and certainly their pets," says President Dr. Barry Buxton who initiated the pet-friendly policy.
Walk into a classroom and you might see dogs, a cat and maybe even something more unique.
"Part of is just at that base level of pet owner and pet and the love they share. To think that you're gonna bring a young person to college and say, 'OK, that relationship you have that preexists college, you cannot carry it forward.' There's something that just rubs me wrong about that," Dr. Buxton says.
Vice president Ginger Hansen says the policy has been a hit with prospective students. And students with animal allergies or even fears of animals don't need to worry. Pets are only allowed in certain dorms at the school. Each teacher also decides whether students can bring animals into classrooms.


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Dear Abby: My best friend of 20 years, "Claire," has suffered bouts of depression since I have known her. She recently confided to me that her brother had sexually abused her as a child.
When she went to her mother for help, her mother told her she needed to "thank God that it was happening because it would make her a stronger person."
Her mother is dead, but her father is alive. I am furious at him for allowing the abuse to happen.
The family acts as if it never happened. Claire invites her dad to events that we plan together such as birthdays. How do I attend, knowing what I know? I don't want to sit across a table from him.
My husband is an abuse survivor and feels even more strongly than I do. The situation has made get-togethers miserable for us. Should we just smile and pretend we don't know, because we can't fight my best friend's fight for her? How do we get over the anger?
— Confused in Oklahoma
Dear Confused: Years ago, someone explained to me that depression is anger turned inward. Your friend endures bouts of depression because she was never allowed to express her anger where it belonged — at her brother and her mother. If you haven't suggested to Claire that she could benefit from counseling, you should.
As for you and your husband participating in the family gatherings, my advice is to stop doing it. Celebrate special occasions with your friend right before or after such occasions.
Dear Abby: I recently became involved with a longtime female friend when she was in town. I have always loved "Miranda" as a friend, but I now feel attracted to her as a potential perfect match.
The problem is, she lives far away. We keep in touch almost daily. I love that, but it makes me miss her, and I end up thinking about her all day. She says she has feelings for me, too, but "The timing isn't in our favor."
What can I do to go about my day without letting thoughts of Miranda rule my brain? I am 27 and haven't felt this way about anyone else. We'll see each other in a couple of months, and the time couldn't be crawling by any more slowly.
Abby, are long-distance relationships even worth trying?
— Anxious in Colorado
Dear Anxious: Of course they are. Years ago, couples who were separated by distances courted via the mail. Some of them wrote beautiful poetry and love letters that are considered classics.
Consider yourself lucky that you and Miranda can be in touch every day, even though at this point it's frustrating. As for the problem of her dominating your thoughts, a way to deal with it is to stay busy.
Write Dear Abby at Universal Press Syndicate, in care of The Columbus Dispatch, P.O. Box 69440, Los Angeles, CA 90069; for a reply, enclose a self-addressed, stamped envelope. Or visit www.dearabby.com.


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Chunky sausage & tomato pasta
Nutrition and extra info
- Freezable
Nutrition: per serving
- kcal655
- fat16g
- saturates5g
- carbs103g
- sugars0g
- fibre5g
- protein24g
- salt1g
- 1 tbsp olive oil
Olive oilol-iv oyl
Probably the most widely-used oil in cooking, olive oil is pressed from fresh olives. It's…
- 4 thick pork sausage, cut into bite-sized pieces
- 2 garlic clove, crushed
- 200ml medium white wine
- 1 tbsp tomato purée
- 400g can chopped tomatoes
A member of the nightshade family (along with aubergines, peppers and chillies), tomatoes are in…
- 500g pack rigatoni or penne
- handful basil leaves, torn, (optional)
- Parmesan, to serve
Parmesan is a straw-coloured hard cheese with a natural yellow rind and rich, fruity flavour. It…
Heat the olive oil in a heavy-based pan (preferably not non-stick) and add the sausages. Fry for about 8 mins until golden and cooked through. Tip in the garlic and fry for 1 min. Pour in the white wine and boil until it has reduced by half.
Stir in the tomato purée and tomatoes, and season to taste. Simmer for 15 mins until the sauce is rich and thick.
While the sauce cooks, boil the pasta according to pack instructions and drain. Stir in the basil if using, and cooked pasta into the sauce, then serve in bowls with grated or shaved Parmesan.
Making it veggie or spicy
Use veggie sausages, such as Cauldron Vegetarian Lincolnshire sausages, available from supermarkets. Or to make it spicy, add a pinch of dried chilli or 1 chopped red chilli as you fry the sausages.
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Comments, questions and tips
Comments (151)
Cooked this a few days ago and followed the recipe. I would agree to use an extra tin of tomatoes and maybe half teaspoon of sugar. That said it's a great comfort food standby to put together something filling and tasty. Next time I think i will substitute about 100g pasta with veg for a lighter option. I have three of Jo Pratt's books and her food is really good. Her book "in the mood for entertaining' has never failed me:)
Haven't made this for ages but cooked it again tonight using sausage from the local butcher. Baked the sausages in the oven first, fried the garlic (2 big cloves) then added the chopped up cooked sausages. Followed recipe but added a good pinch of chilli flakes and seasoning to taste. So simple and very filling. Basil and Parmesan to taste at the end. Lovely simple meal! Serve with pasta.
5 stars for taste and simplicity
5 stars f
Why did you give it 3 stars only I am worried the kids won't like it what do you think?
I decided for the first time I would actually follow a recipe...but unfortunately this recipe did need some improvisation as it was a bit boring.
Its a good base idea, but I think red wine is far better for a red/ tomato sauce, so I decided to add this after I followed the recipe- probably about 1 small glass.
I also found it was quite vinegary- this may have been my poor quality tinned tomatoes or the poor quality white wine, but to balance it out I added a fair bit of salt and pepper and a teaspoon of sugar. I also added some cayenne pepper and paprika and some sundried tomatoes. In total the sauce simmered for about 30 mins and I ended up with a really nice thick and rich tasting sauce.
I also added some broccoli with the pasta to add a bit of colour.
Questions (2)
Tips (1)
I am muslim so I used veggie sausages and used vegetable stock as a substitute for wine. I also used fresh chopped chilli when I added the garlic for a kick. I added about 5 sun dried tomatoes chopped to give an extra texture. And used dried oregano instead of fresh basil as I didn't have any. Although I tweaked the recepie quite a bit, it tasted great and was a hit with my husband and three year old.


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Hi Dianna,
Ditto to all the others thoughts.... nursing is not easy, especially in the beginning. I never got a 3 hour stretch of sleep, that's actually pretty good. REST whenever you can. And don't listen to any moms who haven't nursed or to one's that claim their children sleep through the night. It'll only make you question everything.
A fabulous book... which is very easy to read for a sleep deprived mom is Dr. SEars "Nighttime Parenting." It reassured me on those nights when I thought I was loosing it. Also, LLLI's "The womanly art of breastfeeding." Both books helped me keep focus and confident that I was indeed doing a wonderful thing for my child. You will adjust, it takes time.
Stay in touch here. We all understand.
In spirit


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2017 Program Coming Soon [PDF]
Southern Oregon University is hosting the fourth annual César E. Chávez Leadership Conference on the SOU campus. The conference is a gathering of Latino high school students/leaders in Southern Oregon nominated from ten regional high schools: Ashland, Central Medford, North Medford, South Medford, Eagle Point, Phoenix, Crater, Grants Pass, Henley and Mazama.
The goal of the day-long César E. Chávez Leadership Conference is to increase Latino high school students' preparation to become leaders and develop their knowledge about contemporary issues within the Latino community. In addition, the conference strongly encourages Latino youth to pursue educational opportunities beyond high school. Participants attend workshops focusing on leadership, cultural arts, and college preparation. Students are assigned to groups hosted by SOU's Latino student ambassadors throughout the day's events.
Our Mission
"To instill in our Latino(a) youth the value of education, which nurtures mind, body and spirit in order to develop a social consciousness that empowers them as leaders for social justice and civic responsibility in the greater community."


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- General Information
- Planning the Program of Study
- Admissions Process
- Extracurriculars
- Resources/Links
General Information
Optometrists provide general eye and vision care; however, optometry involves more than just prescribing and fitting contact lenses and glasses. According to the American Optometric Association, "Doctors of Optometry are independent primary health care providers who examine, diagnose, treat, and manage diseases and disorders of the visual system, the eye and associated structures, as well as diagnose related systemic conditions." Optometrists perform comprehensive examinations of both the internal and external structures of the eye, diagnose problems and diseases, and prescribe appropriate treatment. Optometrists also evaluate vision, diagnose visual abnormalities, and prescribe appropriate corrective treatment. In addition, many systemic diseases such as hypertension and diabetes often involve the eyes in the earliest stages; optometrists can detect these changes and refer the patient for further medical evaluation.
Approximately 2/3 of the country's eye care is delivered by Doctors of Optometry (ODs). Optometry is one the nation's largest independent healthcare professions, and typically offers regular working hours, minimal emergency duty, and geographic mobility. There is an increasing demand for ODs, due in part to the aging of the U.S. population, and the vision requirements of an increasingly mechanical and technological society.
Most schools of optometry require at least 3 years of college work (90 semester hours) to be eligible to apply to the optometry program. Several schools require completion of a bachelor's degree. Following the undergraduate years, accepted students must complete 4 years of study at an accredited college of optometry. There are nineteen schools of optometry in the continental U.S., and one in Puerto Rico. There is one school of optometry in New York:
- State University of New York College of Optometry
- For a complete list of U.S. Optometry Schools, visit
Planning the Program of Study
College Major: The large majority of accepted students have completed a bachelor's degree by the time that they enter optometry school. Most students major in biology or chemistry, because the prerequisite courses for optometry school are science-intensive. However, there is no requirement for a science major; students can major in any area as long as they complete all of the prerequisite courses for the optometry schools that they intend to apply to.
Prerequisite Courses: There is a similar "core" of classes that most all optometry schools require. Beyond this core, each school may have additional classes that they require or highly recommend. A complete listing of schools, websites, and prerequisite courses is available HERE.
Course Prerequisites for Optometry Schools
The following represent the core prerequisites for the majority of physical therapy schools. This is only a starting guide. The individual schools' websites should be consulted regularly for updated requirements, course options, and for specific explanations and information pertaining to the courses:
|General Biology – one year
|BIO 166 & 167 (with labs)
|General Chemistry – one year
|CHE 166/167 & 168/169 (with labs)
|General Physics – one year
|PHY 166 & 167 (with labs)
|Organic Chemistry – one year
|CHE 232/233 & 234/235 (with labs)
|Calculus – at least one semester
|MAT 175/155 & 176/156 (with labs)
|Statistics – at least one semester
|MAT 132 or BIO 240
|Biochemistry – at least one semester
|Microbiology – at least one semester
|General Psychology – at least one semester
Strongly Recommended
- Anatomy and Physiology – one year
Admissions Process
There are 3 basic steps in the application process (see discussion below):
- Take the Optometry Admission Test (OAT)
- Complete an OPTOMCAS application and submit supporting materials
- Interview
1. Optometry Admission Test (OAT)
The OAT must be taken by all applicants. The test measures academic ability and comprehension in the following areas:
- Survey of Natural Sciences: biology, general chemistry, organic chemistry
- Reading Comprehension
- Physics
- Quantitative Reasoning
Coursework in biology, general and organic chemistry, and physics should be completed before attempting the OAT. The usual time to take the OAT is in spring of the year of application, however, the schools specify deadlines for OAT scores. Refer to the school websites for deadline dates, or see the table available at www.opted.org.
Detailed information about the OAT is online at https://www.ada.org/oat/index.html. This site describes the test content, fees, application process, and has a sample test available. This is also the site used to register for the test.
The test is multiple-choice, computer format, and is available year round at Prometric Test Centers. You must first register for the test at the website above, and when you are approved, you can schedule the date and time directly with the Prometric Test Center where you prefer to take the test. Test results are given to you immediately upon completion of the test; schools receive official score reports within 2 weeks.
You may take the OAT as many times as you wish, but must wait at least 90 days between testing dates. Your scores will be reported to the optometry schools for the 4 most recent attempts.
2. Complete the OPTOMCAS application
There is a new centralized application service for optometry schools (OPTOMCAS). All schools now use this service for applications. The application becomes available online in mid-summer, for matriculation in fall of the following year.
Students should consult each school's website for specific instructions on letters of reference, supplemental essays, and other additional materials.
The application season opens in the summer and closes during winter for entry into the following year's fall class. In other words, you apply almost a full year before you actually wish to enroll. Each school sets a final deadline date for receipt of all materials. It should be emphasized that many schools now use a "rolling admissions" system, where applications are processed and reviewed as they are received. Therefore, the longer you wait to apply, the fewer seats will be available to you. Apply early!!! Remember that an application is NOT complete until ALL materials are received by the optometry school.
Be sure to submit the application forms early!!!
3. Interview
After review of all application materials, each school's admissions committee will narrow the applicant pool down to a group of top candidates. Those candidates will be invited for a personal interview. The interview is the final step in the admissions process.
What makes a competitive applicant?
Many factors are involved in selecting candidates for optometry school. Admissions committees make the first "cut" (selection) of applicants based primarily on academic record (GPA), admissions test scores (OAT), clinical experience, and extracurricular activities. Personal attributes are judged by letters of recommendation, the personal essay, scope of extracurricular activities, and the interview.
Student profiles for each school of Optometry (includes GPA and OAT data) can be found HERE .
Optometry schools are interested in "well-rounded" students who have excelled not only academically, but also outside of the classroom. Leadership in clubs, organizations, and community service are highly desirable.
Especially important is clinical exposure to the field of optometry. Students should obtain volunteer (or paid) experience working or observing in an optometrist's office or clinic. This experience should ideally involve more than 1 optometrist in more than 1 office/clinic setting. Clinical experiences should be fairly regular, to demonstrate devotion and interest in the profession. Students should also become familiar with issues and current topics pertaining to the practice of optometry. A letter of recommendation from an OD will be expected by most schools at the time of application.
Resources & Links
- Association of Schools and Colleges of Optometry
- Information for prospective students
- Links to all professional schools of optometry
- Information/Registration for the OAT
- American Optometric Association
- Main professional organization
- News and current events in the profession
- American Optometric Student Association
- American Academy of Optometry
- Scientific and research meetings
- Links to research organizations
- Review of Optometry
- Online magazine for optometrists and students
- Optometric Management
- Business and practice management online magazine
- National Board of Optometry
- National Eye Institute
- National Optometric Association
- World Council of Optometry
Last modified: Oct 17, 2016


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Pushing for more sunlight; legislator campaigns against caucus system
July 24, 2012 —
As a general rule, when making decisions about matters that will impact the public, elected officials in New York State are required to deliberate in public. But one important exception to the rule is the political caucus. When members of the same political party get together, they are allowed to discuss county business, and just about anything else they want to discuss, with no fear of running afoul of the state's Open Meetings Law.
It was not always so. After the law was passed in 1997, according to the Committee on Open Government, "judicial decisions indicated that the exemption pertained only to discussions of political party business." That changed in 1985, when the law was amended to say that caucuses were exempt from the law "without regard to the subject matter under discussion."
In Sullivan County, that means that the seven Democrats can meet behind closed doors and discuss important matters with no or limited input from the two Republican members. Democratic legislator Cindy Geiger thinks the practice should be changed, and it was discussed at the Government Center on July 19.
Geiger told The River Reporter, "What happens in the discussion is very different when all nine legislators are at the table because the information is flowing among all nine." She said that, once she was elected and saw how the political caucus process works, "I couldn't get over the fact that all nine legislators were not receiving the same information."
Therefore, she has proposed a resolution that would prohibit the discussion of public business, which at least one other municipality in the state has done.
Some of her Democratic colleagues don't agree with her. Legislator Jonathan Rouis said during discussion at the meeting that, unlike other counties, Sullivan only has nine legislators, and most matters get a full discussion. He added that usually every resolution is ultimately voted on by all nine lawmakers.
Members of the public who spoke on the issue sided with Geiger. David Colavito said that the issue to him is personal because his elected representative at the county is Republican Alan Sorensen, "and he's in the minority, and I don't know how he gets to represent me if he's not in the loop." He said he agreed with Sorensen, who said, "Just because you can do something doesn't mean that you should."


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The National rockumentary featured at Columbus Documentary Week
The Columbus Dispatch - March 27, 2014 12:12 PM
Cincinnati brothers Matt and Tom Berninger are separated by 9 years, disparate work ethics, and rock stardom — the elder brother, Matt Berninger, is the lead singer of indie act The National.
In Mistaken for Strangers, which joins 12 other films in the Gateway Film Center's Columbus Documentary Week kicking off this weekend, director Tom Berninger creates what he calls "a blend of a documentary about the band and a shaggy self-portrait."
A metal-head who doesn't quite understand the success of his brother's band, Tom travels with
The National on its biggest tour, working as a roadie but filming along the way, capturing a tour
documentary that attempts to address the relationship between "brothers with different fates."
"Tom's movie is utterly hilarious, beautiful, rough-edged, emotional, and honest," Matt Berninger said. "It's everything I've always loved about my little brother."
The Gateway Film Center's first screening of Mistaken for Strangers is at 10 p.m. tonight. For a full list of showtimes and to learn more about the other films screening for Columbus Documentary Week, visit GatewayFilmCenter.com.
Related stories:


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Time to protect health careApril 12,2013
John McClaughrys commentary (11 questions about health care, Times Argus, March 29) seems to answer more questions than it asks. Mr. McClaughrys questionnaire is hardly an accurate guide to the inevitable inquiries which will come up as we near 2017 the year when the Affordable Care Act, aka Obamacare, stipulates that Vermont can start its own single-payer system.
The health insurance exchanges are part of the ACA. While an improvement over the current private insurance system, they will do little to solve our health care dilemma of too much cost for too little results results that are generally worse than those of nations with single-payer. The Shumlin administration should be commended for all its immense work in struggling to make sense out of these nonsensical exchanges which are commencing in 2014.
But the exchanges are private insurance. They will still leave people vulnerable to higher costs, especially out-of-pocket costs, despite the tax credits going toward premiums and the deductibles for some income levels. The people coming out of the Catamount/VHAP programs (which are terminating this year), for example, could feel the sting of higher costs on their deductibles. From a moral perspective, Vermont should not just let these people, including me, suffer these costs, but should help them as well.
While Mr. McClaughrys loathing of the upcoming single-payer revolution, as he phrased it, is well-known, it should be noted that single-payer health care is not revolutionary. It has been around for decades; it is alive and well in every democratic nation except this one. Even here we have three examples of pure single-payer: Medicare, Medicaid and the Veterans Administration.
Long ago, these nations decided to protect all their citizens with equal health care. It is time we did too.
Walter Carpenter
MontpelierMORE IN LettersA sixth-offense DUI gets plead down to a misdemeanor. A breathalyzer is refused. Full StoryBurr Morses recollection (Whats good for the goose, Nov. Full StoryMSNBC news analyst Rachel Maddows report on the election of Republican Rutherford B. Full Story
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Thomas has been working with SQL Server since version 6.5 and performance tuned cubes since OLAP Server 7.0. He has worked on some of the largest cubes in the world. Performing fast loading of warehousing and removing every bottleneck is one of Thomas specialties. He holds a master degree in computer science and has 10+ years of experience with developer coaching and scalable architectures on both OLTP and OLAP systems.
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The last thing I knew we had laws of free-speech in this country. There is swearing at every game and the minute you get rid of it atmospheres will evaporate. Try as you might it will never happen in sport. Rugby games are not held in libraries and I reserve the right to chant banterous, stupid, good-humoured songs at opposition fans and players, with special provision to disparage KR fans/players/board members.
There are specific laws agains homophobic hatred and it would seem that Cas fans sailed very close to the wind in regards to GT. Until there are specific laws against hair colour hatred I cannot see the RFL having a case against such chants as those from Leeds fans last night.
SOME cas fans
Also - if there was a complaint made do you think they should just sweep it under the carpet as there's no law about it?
Do you think it portrayed our sport in a positive light on the TV?


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Wage hike not the answer
Many organizations and individuals continue to call upon Congress to raise the Federal Minimum wage rate. A recent study by Restaurant Opportunities Centers United, a national organization focusing on racial equity in the restaurant industry suggests increasing the minimum wage to $10.10 versus the current rate of $7.25.
Others believe $10.50 is appropriate. Mandatory wage increase is a popular sentiment throughout the U.S.; however, there is a downside that deserves careful examination.
A case in point is the debate over minimum wage law in Washington, D.C. A majority of the D.C. City Council recently forwarded a measure for the mayor's approval to increase the minimum wage rate for Wal-Mart from $8.25 to $12.50 (52 percent increase). While Wal-Mart is not technically a target, it would be the first "Big Box" store coming to D.C. low income neighborhoods.
Wal-Mart to date is already in the phase of constructing three stores and has promised three more in neighborhoods in which shopping appears less than adequate.
Should this measure be adopted, Wal-Mart faces a difficult decision in the eleventh hour after what I assume was a carefully considered proposition. There is no question that new hires would benefit, but Wal-Mart could very well back out and this would pose the loss of 1,800 sorely needed jobs and deny prospective consumers of shopping alternatives. Minimum wage increases do negatively impact expansion and business startups.
A majority of economists agree that minimum wage law, increased prices, creates unemployment and disenfranchises youth and the undereducated that are in the most need of learning job skills.
Recent surveys indicate that a majority of jobs currently being created are part time. Pointedly, there has been little or no job growth for ages 16 to 19 since the economic downturn of 2008 and there has been very limited job growth for the undereducated, ages 20-25. Among lower income households the unemployment rate is already at 24 percent. Increasing the minimum wage may be good politics, but it is not sound policy.
To illustrate the impact of mandatory compensation, consider a hypothetical situation. Congress enacts a law requiring a 45 percent gratuity charge on all dine-out activities. So if the check is $25, the total charge would be $36.25. The $11.25 addition would be equally divided among non-managerial staff according to hours worked and all former wages would remain intact.
Enactment provides the consumer a means to directly distribute some of his/her wealth, albeit involuntarily, among those placed in hourly positions that are on the low end of the wage scale. Since dining out is an optional activity, no one is disadvantaged per se. The likely result would be better pay for some but fewer diners, less restaurants and ultimately a smaller workforce.
This hypothetical law introduces a new value proposition in the market, favorable to some but unfavorable to others and has no bearing on the equilibrium between supply and demand. If one spends more money on restaurants, that individual has to spend less on something else or just save less. How would this measure affect the current economy? Money is a finite resource whether you are a business or a consumer. If you like to eat out occasionally, what would be your choice?
The federal minimum wage law was enacted by Congress decades ago to prevent sweatshops, primarily for immigrants. I think the law, as constructed, has outlived its usefulness and distorts the true value both for employer and employee.
The law creates an arbitrary wage floor that does not accurately reflect the market. In some cases, wages should be significantly higher than the minimum; in other cases wages should be lower than the current rate. A free market is the most effective means to allocate resources to the highest and best use. A government-imposed wage structure, on the other hand, while well-intentioned, is a poor substitute.
– Bob Morris is a resident of Gerrardstown.


text: I have been trying to directly bf my 9 week old son for the past 4 days and is going bit okay. However I still have sore nipples and therefore bf still hurts but not as badly as before. I had been pumping and giving it to him in a bottle during the first 8 weeks owing to his latch problems. I had also been directly bfing him occasionally (2 - 3 sessions a day) to learn him latch on to my breasts. Now my problem is that I am always feeling engorged even after my son is done with his feeding. Nowadays he's feeding every 2 hrs during day time and 3 hrs during night time with morning sessions timing for 20 - 25 mins and night sessions ranging between 50 - 60 mins. No matter what the time of duration is, I am feeling engorged and my breasts are as heavy as rocks. Can anyone please help me? When will my supply regulate?


text:
Two teachers in Louisiana are accused of having a threesome with a student. Take a look at other notable teacher sex scandals.
Pamela Rogers Turner. McMinnville, TN. Rogers Turner carried on a sexual relationship with a 13-year-old student in 2005. After being ordered to stay away from the student, she was arrested again in April, 2006, for sending him sexual pictures and videos of herself, as well as contacting him through blogs and social networks.


text:
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|June 29, 2010
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|June 29, 2010
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|by Dr. Benjamin B. Phillips
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|Prophet Jim Wallis and the Ecclesia of Economic Ignorance
|by John Couretas
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|Pope Benedict's Defense of Authentic Equality
|by Michael Matheson Miller


text:
- Raising the alternative minimum tax exemption amount in 2009 to $70,950 for married taxpayers filing jointly and $46,700 for single and head of household taxpayers. However, this is a one-year patch only, and unless further legislation is passed, for 2010 the exemption amount will drop back to $45,000 for married taxpayers filing jointly, and to $33,750 for single and head of household taxpayers.
- A deduction for state and local sales taxes for motor vehicles bought after February 16, 2009.
- Credits for plug-in electric cars bought or placed in service in 2009.
- A first-time homebuyer credit of as much as $8,000 for homes bought after April 9, 2009, and before December 1, 2009 (subject to a phase-out for higher income taxpayers).
- Expanded definition of education expenses for 529 Education Plans now includes computers and computer technology.
- The $3,500 or $4,500 voucher under the cash for clunkers program to buy or lease a new fuel-efficient car is not taxable for federal income tax purposes.
- You can receive up to $5,000 of U.S. Series I Savings Bonds as part of your income tax refund without setting up a Treasury Direct account in advance.
- Suspension of the required minimum distribution rules for retirement plans for the 2009 calendar year.
- Extending for 2009 the option to use state and local sales taxes instead of state and local income taxes for those who itemize their deductions.
- Extending through 2009 a new property tax standard deduction ($500 for singles, $1,000 for married filing joint taxpayers) for individuals who dont itemize.
- Extending through 2009 the provision allowing taxpayers age 70½ or older to make tax-free distributions from their IRAs to qualified charities.
- Starting in the year that your child turns 18, the kiddie tax will apply if your childs earned income (including salaries and wages, commissions, professional fees and tips) is less than half of the childs overall support.
- Starting in the year your child turns 19, the kiddie tax will apply if your child is a full-time student.
- The kiddie tax will stop applying in the year your child turns 24.
- The kiddie tax will also not apply if your child is married filing jointly.
- Cover the health insurance deductible and any co-payments for medical services, prescriptions, or products;
- Purchase over-the-counter drugs and long-term care insurance and expenses; and
- Pay health insurance premiums or medical expenses during any period of unemployment.
- You have large itemized deductions for state and local taxes, including property and state income tax, or from state sales tax;
- You have exercised incentive stock options;
- You have significant deductions for accelerated depreciation;
- You have large miscellaneous itemized deductions or a large deduction for unreimbursed employee business expenses;
- You have tax-exempt income from private-activity bonds (although, for private activity bonds issued or, in certain cases reissued, in 2009 and 2010, interest is not considered an AMT preference item);
- You have a large capital gain.
- First, estimate your income, deductions, credits, and exemptions for 2009 and 2010 using the Tax Forecasting Worksheet (page 18);
- Identify items that you can shift from 2009 into 2010 and beyond (or vice versa);
- Determine your marginal tax ratethe rate at which your next dollar of income will be taxedfor 2009 and 2010;
- Determine how much tax you owe and when you must pay it to avoid underpayment penalties;
- Determine whether you are subject to the alternative minimum tax (AMT);
- Consult with your tax advisor, and then take the actions needed to make the best of your tax situation.
- 90% of the current years tax liability;
- 100% of the prior years tax liability (increases to 110% for taxpayers who had adjusted gross income in excess of $150,000); or
- 90% of the tax liability based on a quarterly annualization of current year-to-date income.
- Tax preparation fees such as tax preparation software, tax publications and any fee paid for electronic filing; and
- Investment fees, custodial fees, trust administration fees, and other expenses paid for managing your investments that produce taxable income.
Personal Tax & Financial Planning Guide 2007
The Evolving Tax Landscape
The federal tax landscape has undergone a series of changes in the past decade. Various legislation has left a complicated array of changing tax rates and benefit phase-out levelsall of which will expire in 2010. More change is likely to occur within the next few years, but the contours of the change are uncertain.
That leaves taxpayers with considerable uncertainty even before 2010, which makes planning difficult.
The most recent major tax law changes were passed in the stimulus bill last February, the American Recovery and Reinvestment Act of 2009, which was written in response to last years economic crisis. It contained numerous tax provisions that affect individual taxpayers, including:
This comes on top of last years legislation, which included changes for 2009 such as:
|For a complete tax guide to the buying and selling of your personal investments, go to our Personal Investments 2009 Tax Guide in the on-line version of this article.
Known Tax Law Changes
The current tax landscape has been shaped by an array of tax rate changes and extensions that date back to 2001.
The Tax Relief Extension Reconciliation Act of 2005, signed into law in 2006, extended through December 31, 2010, the dividend and capital gains tax cuts that were enacted in 2003 and scheduled to expire at the end of 2008. That means that through 2010barring new legislationthe maximum tax rate for long-term capital gains and qualified dividends is 15%, and taxpayers in the 10% and 15% tax brackets benefit from an even lower 0% maximum tax rate on gains and qualified dividends in 2009 and 2010.
The extensions provided in the 2005 Tax Reconciliation Act mean that the dividend and capital gains tax cuts expire at the same time as the tax cuts that were passed by the Economic Growth and Tax Relief Reconciliation Act of 2001 and extended by the Working Families Tax Relief Act of 2004. Those tax cuts included lower marginal income tax rates, relief from the marriage penalty and temporary repeal of the federal estate tax.
Assuming no changes in the tax laws, individuals with substantial investment income can continue to see tax savings through 2010 if they take advantage of the planning opportunities. However, in considering any investment strategy, you should keep in mind that, even if Congress and the administration do not make any tax law changes, after 2010 tax rates are set to revert to earlier levelswith a 39.6% top marginal income tax rate, a 20% top capital gains rate and dividends taxed as ordinary income. In addition, the estate tax and gift tax rates revert to pre-2001 levels.
The provisions of the 2005 Tax Reconciliation Act and the 2004 Tax Relief Act, combined with the provisions of the 2001 and 2003 Tax Acts, are presented in summary form in Table 1.
|Table 1. An Overview of Tax Changes in the Coming Years
|Long-Term Capital Gains Rate
|Tax Bracket Above 15%
|Tax Bracket 15% or Below
|Qualified Dividends Rate
|Tax Bracket Above 15%
|taxed as income
|Tax Bracket 15% or Below
|taxed as income
|Marginal Income Tax Rates
|Top Bracket
|Fifth Bracket
|Fourth Bracket
|Third Bracket
|Second Bracket
|First Bracket
|Child Tax Credit
|Marriage Penalty Relief
|Standard Deduction (% of S.D. for singles)
|15% Tax Bracket (% of bracket for singles)
|Repeal (%) of Personal Exemptions Phase-outs
|Repeal (%) of Limitation on Itemized Deductions
|AMT Exemption
|Married Filing Joint
|Head of Household
|* Congress has not yet determined new rules for these years.
|Estate Tax
|$3.5 million
|tax repealed
|$1 million
|Maximum Rate
Whats New for 2009
Listed below are tax change highlights for the 2009 tax year, tax changes that are currently set to go into effect in 2010, as well as some old rules you may want to keep in mind when going through your year-end review.
Alternative Minimum Tax
The alternative minimum tax exemption amount in 2009 is increased to $70,950 for married taxpayers filing jointly and $46,700 for single and head of household taxpayers. However, this is a one-year patch only and, unless further legislation is passed, for 2010 the exemption amount will drop back to $45,000 for married taxpayers filing jointly and to $33,750 for single taxpayers.
Standard Deduction
For 2009, the standard deduction increases to $11,400 for married couples filing a joint return, $5,700 for singles and $8,350 for heads of household.
In 2010, those amounts will remain at the 2009 levels for married couples filing a joint return and for singles, but will increase to $8,400 for heads of household.
Personal Exemptions
For 2009, the personal exemption amount increases to $3,650; in 2010, that amount remains the same.
Taxpayers with adjusted gross incomes above a certain amount may lose part of the benefit of the exemption, but the amount by which these benefits are reduced in 2009 is only one-third of the reduction that would have applied otherwise. In 2010, those phase-outs do not apply, and all taxpayers receive the full benefit of the personal exemptions.
In 2009, the adjusted gross income amounts at which phase-outs begin increase to $250,200 for married persons filing jointly, $166,800 for singles, $208,500 for heads of household and $125,100 for married persons filing separately.
Individual Retirement Accounts and 401(k) Plans
In 2009, the maximum annual contribution for IRAs remains at $5,000 ($6,000 for any individual who is age 50 or older); in 2010, those amounts remain the same.
In 2009, the maximum annual contribution limit for 401(k)s increases to $16,500 ($22,000 if you are age 50 or over); in 2010, those amounts remain the same.
In 2009, the maximum annual contribution for SIMPLE plans increases to $11,500 ($14,000 for those age 50 or over); in 2010, those amounts remain the same.
Qualified Plan Contributions
In 2009, the maximum annual contribution for qualified plans, including SEP and Keogh plans, increases to $49,000; in 2010, those amounts remain the same.
Estate and Gift Tax Limits
In 2009, the estate tax exemption increases to $3.5 million and the annual gift tax exclusion increases to $13,000. In 2010, as of this writing, the estate tax exemption is repealed (changes are expected) and the annual gift tax exclusion remains at $13,000.
Required Minimum Distributions
For calendar year 2009, individuals who would normally be required to take minimum distributions from their IRA and other qualified retirement plans will not be required to do so. Note that if you have already taken a required minimum distribution (RMD) from your IRA for 2009, there is a 60-day period after the withdrawal in which you can roll it back into your IRA, with no taxes due.
Child Tax Credit
The child tax credit for dependent children younger than 17 remains at $1,000 through 2010.
Kiddie Tax
In 2009, the kiddie tax applies to children up to age 18 and could apply to children up to age 24depending on how much earned income they have and whether or not they are full-time students.
Under the kiddie tax rules, children with investment income above a certain amount may have part or all of their investment income taxed at the parents income tax rate.
For 2009, the kiddie tax rule applies if the child is 17 or under by the end of the year, and the childs total investment income for the year was more than $1,900.
In addition, the kiddie tax can apply to older children, depending on how much earned income they have and whether or not they are full-time students:
Charitable Donations
Note that in recent years, the rules for certain charitable contributions tightened. No deduction is allowed for most contributions of clothing and household items unless the donated property is in good used condition or better. In addition, charitable contributions of cash (regardless of the amount) to any qualified charity must be supported by a dated bank record (such as a cancelled check) or a dated receipt from the charity that must include the name of the charity, date and the amount of the contribution.
Congress also extended through 2009 the provision allowing tax-free distributions from IRAs to qualified charities for individuals over age 70½. The maximum contribution limit remains at $100,000.
Medicare Part D
Taxpayers who itemize deductions can deduct (as a medical expense) the premiums they pay for the Medicare Part D prescription drug insurance program.
Itemized Deduction Phase-Outs
Taxpayers with adjusted gross income above a certain amount may lose part of the benefit of their itemized deductions, but the amount by which these benefits are reduced in 2009 is only one-third of the reduction that would have applied otherwise.
In 2009, the adjusted gross income amounts at which phase-outs begin increase to $166,800 for married persons filing jointly, singles and heads of household. In 2010, the phase-outs are repealed, and all taxpayers will enjoy the full benefit of their itemized deductions.
Planning Considerations: Married taxpayers filing jointly will need to calculate whether taking the increased standard deduction or itemizing deductions will generate the most tax savings overall. In doing so, make sure to consider whether state law restricts the ability to itemize to only those who itemize for federal purposes. The higher deductions may also require more couples to pay alternative minimum tax (AMT).
Sales Tax DeductionCongress extended through 2009 the provision allowing taxpayers who itemize deductions the option of choosing between a deduction of sales taxes or income taxes when claiming a state and local tax deduction. In 2010, the state sales tax option will not be allowed.
Tax-Exempt Interest Reporting
State and local governments are required to report interest paid on tax-exempt state and local bonds on Form 1099-INT, Interest Income. This amount must be shown on your tax return and is for information only.
Health Savings Accounts
|Health Savings Accounts
You may be able to deduct contributions to a Health Savings Account (HSA). These tax-free savings accounts were established under the Medicare Act of 2003, and can be used to pay for medical expenses incurred by you, your spouse or dependents. They are used in conjunction with high-deductible health plans, where your basic health insurance does not cover first-dollar medical expenses.
HSAs may be established by anyone who is covered by an HSA-qualified high-deductible health plan, is not covered by any other health insurance and is not enrolled in Medicare. Qualified high-deductible health plans must have an annual deductible of at least $1,150 for self-coverage and $2,300 for family coverage in 2009; these minimum deductibles increase to $1,200 for self-coverage and $2,400 for family coverage in 2010.
Tax-deductible contributions can be made to the health savings account for the full amount of the annual deductible each year, up to a maximum of $3,000 for self-coverage and $5,950 for families in 2009. In 2010, these amounts increase to $3,050 for self-coverage and $6,150 for families. If you are over age 55, you can make extra contributions to your account ($1,000 in 2009 and thereafter) and still enjoy the same tax advantages.
Individuals can also make a one-time transfer from their IRA to an HSA, subject to the contribution limits applicable for the year of the transfer.
Contributions to HSAs can be made by you, your employer, or both. You can fully deduct your own contributions to an HSA, even if you do not itemize, and contributions made by your employer are not included in your taxable income. The interest and investment earnings generated by the account are also not taxable while in the HSA.
Amounts distributed from the HSA are not taxable as long as they are used to pay for qualified medical expenses. They can be used to:
Amounts distributed that are not used to pay for qualified medical expenses will be taxable, plus a 10% penalty will be applied.
HSAs are similar to IRAs in that they are owned by individualsyou are not dependent on a particular employer to enjoy the advantages of an HSA. And if you change jobs, the HSA goes with you. What if you already have an existing medical savings account (MSA)? In that case, you can either retain it or roll the amount over into a new HSA.
For more information on HSAs, go to the U.S. Treasurys Web site at www.treas.gov and click on Health Savings Accounts.
You may be able to take a deduction if you contributed to a Health Savings Account (see box above).
Education Savings
The 2009 stimulus bill expanded the Hope education credit into a new American Opportunity education credit. The maximum credit is $2,500 per year for the first four years of post-secondary education for tuition and related expenses (including books). However, the credit phases out for higher income taxpayers.
You can make non-deductible contributions to qualified tuition plans, also known as section 529 plans. These accounts, offered by states or their designee, are maintained solely for the qualified higher education expenses of a beneficiary. Distributions are tax-free, provided that the distributions are used to pay qualified expenses. Note that for 2009 and for 2010, the definition of qualified education expense has been expanded to include computers, computer technology and Internet service.
In 2009, the contribution limit for an education IRA, now known as a Coverdell Education Savings Account, remains at $2,000 per beneficiary. The contributions are not deductible, but they grow tax-free in the IRA. Coverdell accounts may be used to fund qualified elementary, secondary, and higher education expenses. However, the amount that can be contributed is limited for higher-income taxpayers.
Investment Strategies: 2009 and Beyond
Given the nature of the changing tax rates in the past few years, and the likelihood that changes will be made in the near future, tax planning opportunities are difficult to assess.
Listed below are traditional tax planning strategies that can help keep your tax bill down under various tax scenarios. It is important, however, to keep in mind that your goals and risk tolerance should drive your investment decisions, not just the income tax impact of an investment.
Consider Roth IRA Conversion Opportunities
Starting in 2010, you will have the option of converting all or part of your traditional IRA into a Roth IRA regardless of your adjusted gross incomes. Roth IRAs can provide certain advantages, including: the converted assets can be withdrawn tax-free at any time; future earnings are also tax-free (with some limitations); and Roth IRA owners are not required to take any minimum distributions in retirement. The downside, however, is that the conversion amount is subject to current taxation.
While the benefits of a Roth IRA conversion could be considerable, taxpayers must carefully weigh the upfront tax costs against the long-term tax advantages. For more on this, see Retirement Plans: Evaluating the New Roth IRA Conversion Opportunity, by Christine Fahlund in the November 2009 AAII Journal [available at AAII.com]. You may also want to consult a tax advisor for the best strategy.
Take Advantage of Lower Marginal Rates
Deferring income that is taxed at higher ordinary tax rates makes sense. However, currently qualified dividends and long-term capital gains are taxed at the same rateand this year the rates are at a rock bottom 0% for taxpayers in the 15% or below marginal tax brackets. These rates will expire at the end of 2010, and the outlook for extending these advantageous rates beyond 2010 is uncertain at best.
Sell Low-Basis Stock
The current tax environment continues to present the opportunity to sell low-basis stock held for more than one year, because long-term capital gains rates may never be lowercurrently, they are taxed at a maximum rate of 15%, and 0% for the two lowest income brackets. Indeed, capital gains rates will revert to previous higher levelsa 20% maximum rate, and 10% for the two lowest bracketsstarting in 2011, if not sooner. If you have large positions in either gifted or inherited stocks, or stocks received from a sale of a business, consider using the proceeds from selling the stock to diversify your portfolio.
Use Losses Carefully
While tax considerations should not drive your investment decision, you can take advantage of losses in holdings in which you would prefer to either sell or reduce from an investment standpoint.
Capital losses first reduce capital gains: Long-term losses reduce long-term gains first, and short-term losses reduce short-term gains first. Any long-term losses left over reduce short-term gains and vice versa. If you still have losses remaining after offsetting capital gains, you can reduce your ordinary income by up to $3,000. Losses not used this year can be carried forward to future years until they are used up.
When planning, make sure you dont run afoul of the wash-sale rules. If you sell an investment at a loss and then acquire substantially identical securities during the 30-day period before or 30-day period after the sale, the loss will be disallowed.
|What You Can Keep From Selling Your Home
You may be able to exclude up to $250,000 of gain ($500,000 for married taxpayers filing jointly) when you sell your main home. The exclusion is allowed each time you sell your main home, but no more than once every two years.
To exclude the gain, you must have owned the home and used it as your principal residence for at least two out of the five years before its sale. Periods of use include short absences (such as summer vacations), but longer breaks (such as one-year sabbaticals) do not. You also must not have excluded the gain on another home sale during the two years before the current sale.
Married taxpayers filing a joint return can exclude gains if either qualifies for the year of the sale, but both spouses must meet the use test to claim the $500,000 maximum exclusion.
If you do not meet the ownership and use tests, you may be allowed to exclude a reduced amount if the sale was due to health, a change in employment or certain unforeseen circumstances.
Starting last year, a new tax rule will help surviving spouses who sell their primary residences. Under prior law, in order to take advantage of the $500,000 exclusion available to joint filers, a surviving spouse had to sell the home in the year of the spouses death when a joint return was filed. The new rule now allows a surviving spouse up to two years after the death of the spouse to sell the home and still claim the $500,000 exclusion, as long as the survivor has not remarried and the sale would otherwise meet the requirements.
Be aware that under new rules, starting in 2009, if you convert a second home into your main home, you may not be able to exclude all of your gain on the subsequent sale of that home even if you meet the ownership and use requirements. The portion of the gain that is no longer excludable is based on the ratio of the time after 2008 that it was a second home relative to the total time you owned it.
Excluded gains are not reported on your federal tax report; unexcluded gains are reported on Schedule D, Capital Gains or Losses.
For a complete description of the rules, see IRS Publication 523, Selling Your Home.
Consider the Impact of Taxes on Mutual Fund Investments
Selecting tax-aware managers of mutual funds may be important to maximizing your aftertax rate of return in your taxable investment portfolioand this will become even more important when the advantageous rates that apply to long-term capital gains and qualified dividends expire.
You may choose when to sell shares of the fund and may, therefore, create long-term versus short-term capital gains. But you dont control the investments within the fund. Should an equity manager fail to extend the holding period on a stock, it could cost you 20% of your gain (35% ordinary rate for short-term capital gains versus 15% long-term capital gains rate).
Some mutual fund dividends will qualify for the 15% rate, while others will not. Dividends paid by stocks held by the fund and passed through to the shareholder will qualify for the dividend tax rate. However, capital distributions and bond interest will not. These payments are reported on Form 1099, which specifies the type of distribution. However, the special dividend rate is set to expire after 2010, at which time all dividends will be taxed as ordinary income.
For more on mutual fund distributions, see the box below.
Reconsider Taxable vs. Tax-Free Bonds
Interest from tax-free municipal bonds is generally exempt from federal income taxes, unlike the interest from taxable bonds, which is taxed as income. However, changing tax rates, as well as changes in the yields of taxable bonds relative to tax-free municipals, can alter the aftertax yield advantage for certain taxpayers, making tax-free bonds less attractive.
Additionally, private-activity bonds (a type of tax-free bond) could increase your exposure to the alternative minimum tax since their interest income is taxable for purposes of the alternative minimum tax (although the 2009 stimulus bill waived this for bonds issued in 2009 and 2010, and 2009 and 2010 refundings of bonds issued after December 31, 2003, through January 1, 2009.
You should review your bond and money market accounts to make sure that you are earning the highest aftertax return. But dont forget to consider the state tax implications of switching from tax-free to taxable bonds before making any final portfolio decisions.
Consider Increasing Retirement Savings
You may want to use any additional cash flows you receive this year to increase the amount invested in an IRA or 401(k) plan. The main advantage of retirement accountstax deferralcontinues to make them a good investment vehicle.
Review the Tax Implications of Taxable vs. Tax-Deferred Accounts
The spread between capital gains and ordinary income rates has important implications regarding your asset allocation between taxable and tax-deferred (retirement) accounts. For example, from a tax perspective holding individual stocks in tax-deferred accounts and bonds in taxable accounts could be expensive, because gains resulting from stocks held in tax-deferred plans such as IRAs or 401(k) plans will be taxed at ordinary rates when taken as a distribution. By reversing that structure, taxable bonds and other tax-inefficient assets will be shielded from tax in the deferred accounts, while equities will enjoy the reduced rates for dividends and capital gains in personal accounts. Tax-free municipal bonds should, of course, remain outside of retirement accounts. Individuals should also consider the cost of commissions and taxes, as well as current cash flow needs, before making any investment moves between taxable and tax-deferred accounts.
Protect Social Security Benefits
If you are receiving Social Security benefits, you may have to pay taxes on them if your modified adjusted gross income (primarily your taxable income plus any tax-exempt interest income plus half of your Social Security benefits) exceeds certain levels. To protect your benefits, watch the amount of interest you receive from municipal bonds, since this amount is included in your modified adjusted gross income when determining the Social Security benefit taxability. In addition, you may want to delay taxable distributions from a retirement plan or IRA.
It is important to remember that taxes are not the key to investment planning. And the temporary duration of the current tax law provisions should motivate individuals to reconsider existing strategies in the coming years. However, one thing is certain: There will be more tax changes coming, and everyone should consider how the changes directly affect their overall tax and investment strategies.
|How Much of Your Social Security Is Taxed?
|Income Level
|Percent of
SS Benefits
|Below $25,000 Single & Head of Household
Below $32,000 Married Filing Jointly
|$25,000 to $34,000 Single & Head of Household
$32,000 to $44,000 Married Filing Jointly
|Above $34,000 Single & Head of Household
Above $44,000 Married Filing Jointly
|AMT: An Unpleasant Surprise
Are you subject to the alternative minimum tax? This tax comes as a surprise to many taxpayers. You may be subject to this tax, especially if any of the following criteria apply to your situation:
The alternative minimum tax is calculated by first determining the tentative minimum tax. The tentative minimum tax is 26% of the first $175,000 ($87,500 married filing separately) of alternative minimum taxable income in excess of the exemption amount, plus 28% of any additional alternative minimum taxable income. However, for alternative minimum tax purposes, dividends and capital gains will be taxed under the same rules as for regular tax calculations. The alternative minimum tax is the excess of the tentative minimum tax above the regular tax calculated.
Alternative minimum taxable income adds back certain preference items to regular taxable incomeincluding state income taxes, real estate taxes and miscellaneous itemized deductionsand can cause the alternative minimum tax to be larger than the regular tax.
In addition, although the tax rate on capital gains and dividend income is the same for both regular tax and alternative minimum tax, the disparity in rates between the alternative minimum tax and the regular tax may result in a higher effective rate on all income, including capital gains and dividends.
The IRS offers the AMT Assistant, an electronic version of the AMT Worksheet in the 1040 Instructions. By filling in a few simple questions, you can determine whether or not you owe the alternative minimum tax. Go to the AMT Assistant at www.irs.gov (found in the Online Services section).
Year-End Tax Planning
All Taxpayers: Determine Where You Are Now
Year-end planning gives you the opportunity to shift certain items around, should that be beneficial in terms of your tax liability. Taking a few initial steps now and using year-end planning strategies can result in significant tax savings.
How can you effectively plan?
Here are the basic steps you should take to help start your personal tax planning:
To minimize your taxes, consider both short-term and long-term tax planning issues and strategies. Starting early will give you extra time to obtain additional information about items that concern you and to investigate additional ideas for tax savings or deferral. The Tax Forecasting Worksheet on page 18 will help you to view the current year and next year together and will provide a starting point for evaluating the tax effects of various strategies.
Avoiding Tax Underpayment Penalties
Make sure you determine your 2010 tax liability and the due dates for paying those taxes (including self-employment tax and the alternative minimum tax [AMT]), so that you avoid underpayment penalties. Federal tax law requires the payment of income taxes throughout the year as you earn your income. This obligation may be met through withholding, quarterly estimated tax payments, or both. If you do not meet this obligation, you may be assessed an underpayment penalty.
For the 2009 tax year, if your total tax due minus the amount you had withheld is less than 10% of your total tax due, you will not be assessed an underpayment penalty. The disadvantage of overpaying throughout the year, though, is that you are in effect making an interest-free loan to the government. However, the underpayment penalty can be high, and it is calculated as interest on the underpaid balance until it is paid, or until April 15, 2010, whichever is earlier.
You can avoid underpayment tax penalties by adopting one of the safe harbor rules. The basic rule is to pay the required amount by the end of the year through withholding and quarterly estimated payments. The required amount will be one of the following, depending on your individual situation:
Penalties are based on any underpayment, which is the difference between the lowest amount required to be paid by each quarterly payment date and the amount actually paid by that date. The annual required amount, based on either of the first two alternatives, is paid in equal installments. In the case of the third method, which is based on annualized income, the amount due each quarter is based on actual income received for each installment period. The third method is typically more beneficial if you expect to receive most of your income during the latter part of the year. It allows for lower required payments in the early quarters.
Payments made through withholding from your paycheck (or from your pension or other payments) are given special treatment. The IRS treats income tax that is withheld as having been paid equally throughout the year (unless you prefer to use actual payment dates). This lets you make up for underpaid amounts retroactively, because amounts withheld late in the year may be used to increase the amounts paid in earlier quarters.
State and Local Rules: Be aware that many states have underpayment rules that vary from the federal requirements.
Timing: Income & Deductions for Taxpayers Not Subject to AMT
You have opportunities to reduce your taxes if you can control the timing of either your income or expenses. However, it is important to make sure you understand whether you may be subject to the alternative minimum tax (AMT) before adopting these strategies (see box above).
Your income is generally taxed in the year of receipt, so having the ability to control when you receive it affords a strategic tax planning opportunity. Deferring income until a later year will, in most cases, delay the payment of tax. You cannot defer taxation by merely delaying receipt of the income if the funds are available to you and the time of payment is subject to your unrestricted discretion. Any decision to defer income must be weighed with the lost time-value of the money and other risks that could alter or forfeit your right to the income.
The timing of bonuses, recognition of capital gains from the sale of stocks, and the exercise of non-qualified stock options are all events that can easily be delayed into a subsequent year. You should also consider the deferral of compensation through the use of various retirement plans and deferred-compensation arrangements. If you operate a business or collect rental income and report that income on the cash receipts and disbursements method, you have an opportunity to delay or accelerate the billing to your customers or tenants and determine the timing of the related income.
You can reduce taxes by controlling the payment of deductible expenses. If paid by December 31, you may deduct certain expenses that are due next year on your 2009 tax return. This strategy helps most when you expect this years marginal tax rate to be higher than next years. Taking the deduction in a year with a higher rate makes the deduction worth more. Again, you must balance this decision with the time-value of money and other inherent risks.
For example, if you pay a deductible expense in December 2009 instead of April 2010, you reduce your 2009 tax instead of your 2010 tax, but you also lose the use of your money for three-and-one-half months. Generally, this will be to your advantage, unless you have an alternative use for the funds that will produce a very high return in that three- or four-month period. You must decide whether the cash used to pay the expense early should be used for something more urgent or more valuable than the accelerated tax benefit.
Another consideration concerning the timing of deductions is that for higher-income taxpayers, the phase-out on itemized deductions, while reduced in 2009, is totally repealed in 2010. That means that for these taxpayers, in 2010 less of their income will be taxed and their deductions will count for more.
For those who will pay 2010 estimated taxes based on their 2009 tax liability, reducing your 2009 taxes has another advantage: Your 2010 estimated tax payments may be smaller.
State Taxes
If accelerating deductions makes sense for you and you choose to claim a deduction on your state and local income taxes, you may want to prepay the balance on your estimated state tax liability in December, rather than waiting until 2010. This secures that deduction on your 2009 tax return, even though the payment might not be required by the state until January 15, 2010, or April 15, 2010.
Charitable Contributions
If you are planning on making a gift to a charity in 2010, consider making the gift in 2009 to accelerate the tax benefit of the contribution. However, it is important to note that certain limitations exist with respect to deductions for charitable contributions.
You should also consider the benefits of gifting appreciated stock to a charity. If you donate long-term appreciated stock directly to the charity, you get a deduction for the full fair market value of the stock; whereas, if you sell the stock first and donate cash, you only get a deduction for the aftertax cash donated.
When making a gift to charity, you must have an appropriate record of the gift in order to properly support the deduction. In addition, cash contributions of any amount must be supported by a written record either in the form of a bank record (for example, a cancelled check) or a written receipt from the charity. The record must include the name of the charity, the date, and the amount of the contribution.
Prepaid Interest
A cash basis taxpayer may not deduct prepaid interest before the tax year to which the interest relates. However, there is some flexibility to prepay year-end interest that is due early in the following year. For example, if a mortgage payment is due on January 10, a taxpayer can accelerate the deduction of the portion of the interest relating to the period up to January 1 by mailing the check in December.
The most significant interest deductions currently available are for home mortgage interest and for investment interest expense to the extent of current-year investment income. Interest paid in relation to investments that earn a tax-free return is not deductible.
Medical Expenses
If the timing of certain medical and dental expenditures is flexible and your overall medical expenses are high in the current year, you may want to accelerate payment of these expenses. Because unreimbursed medical expenses are only deductible to the extent that they exceed 7.5% of adjusted gross income, it is best from a tax standpoint to incur expensessuch as replacement eyeglasses or contact lenses, elective surgery, dental work, and routine physical examinationsin a year in which you have already gone over (or the added expenses would take you over) the 7.5% threshold.
Miscellaneous Itemized Deductions
Miscellaneous itemized deductions are only deductible to the extent that they exceed 2% of adjusted gross income. This category is large but includes:
Accelerating miscellaneous itemized deductions only benefits taxpayers who accumulate expenses sufficient enough to exceed the 2% threshold. If possible, it may be advantageous to pay these types of expenses in one year if, because of the 2% floor, you would not receive a benefit of the deduction in each of the two consecutive years.
Timing Caution for Taxpayers Subject to AMT
The alternative minimum tax (AMT) was originally designed to ensure that everyone would pay his or her fair share of income taxes. In 1987, only 140,000 taxpayers were subject to the AMT. Since then, however, it has evolved into a separate tax regime that will affect millions of unsuspecting taxpayers at some time in the future.
The wisdom of conventional tax planning advice to defer income and accelerate certain types of deductions may not hold true if an individual expects to be subject to the AMT. Accordingly, during the year-end tax planning process, it is critical that you determine if you are subject to the AMT in both the current year and the following year. This analysis is even more complicated because the AMT exemption level for next year is unknown.
If you are continuously subject to the AMT, avoid investing in private-activity (municipal) bonds. Income from these bonds is taxable for AMT purposes (although the 2009 stimulus bill waived this for certain bonds issued in 2009 and 2010). Furthermore, you should be aware that unusual combinations of income and deductions might require AMT planning that runs contrary to conventional tax-planning advice. Although the exercise of an incentive stock option (ISO) does not give rise to regular taxable income to the employee, the difference between the exercise price and the market price of the stock must be recognized for AMT purposes for the year in which the option is exercised. Accordingly, the exercise of ISOs with a large bargain element often causes a tax liability under the AMT tax regime.
The AMT area is extremely complex, so generalizations are difficult. If you think you may be subject to the AMT, you should consult with your tax advisor before year-end to determine how to minimize your exposure.
|Wheres My Money? Tracking Your Refund 24/7
If you are expecting a refund on your 2009 income tax, you can check on its status if it has been at least six weeks from the date you filed your return by mail, or three weeks if you filed electronically. You will need to supply the following information: your Social Security number or IRS Individual Taxpayer Identification number, your filing status, and the exact whole-dollar refund amount as it is shown on your return. You can check the status of your refund in two ways:
On the Internet, go to www.irs.gov and click on Individuals and then Wheres My Refund?
By telephone (for automated information), call 800/829-4477.
If you are unable to get information on your refund through either of these two automated services, you can call the IRS for assistance at 800/829-1954.
The site also allows you to start a trace for lost or missing refund checks, or to notify the IRS of an address change when refund checks go undelivered. Taxpayers can avoid undelivered refund checks by having refunds deposited directly into a personal checking or savings account. This option is available for both paper and electronically filed returns.
Year-End Estate and Gift Tax Planning
Year-end planning from an estate planning perspective typically involves ensuring that annual exclusion gifts are completed by the end of the calendar year.
Under the federal gift tax system, each donor is permitted to make non-taxable gifts of a certain amount each year to any donee. These gifts are called annual exclusion gifts and do not count against the donors lifetime gifts exemption (currently $1 million). In 2009, the annual gift exclusion level increased to $13,000, where it will remain in 2010. To the extent not used, the annual exclusion evaporates at the end of each calendar year.
Annual transfers that take advantage of this exclusion can both diminish the donors estate tax liability and improve the lives of the recipients. These gifts can take many forms (cash, stocks, real estate, partnership interests) and can be given outright through Uniform Transfers to Minors accounts, and even through a trustprovided it contains special provisions designed to allow the gift to qualify for the annual exclusion.
Note that, as of this writing, the estate taxes are scheduled to be repealed for 2010 only, but it is expected that this repeal will be changed. Planning that can reduce these taxes remains important, but check with a tax advisor for the latest information.
|2009 Tax Planning
|2010 Tax Planning


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Durable soft-shell pants made with wind-resistant Polartec® Power Shield® stretch-woven fabric that wicks moisture on extended, demanding climbs or ski tours.
We promote fair labor practices, safe working conditions and environmental responsibility throughout the Patagonia supply chain.
Below are the suppliers that impact the Patagonia Men's Alpine Guide Pants
View our supply chain


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International students who wish to co-enroll at Blinn College need to submit the following items for admissions. Students are considered to be co-enrolling if they do not intend to transfer to Blinn fulltime, but only wish to take a class while still maintaining their status at the institution which issued the I-20.
1. Blinn College Application- available for download at www.blinn.edu/admissions/form or online at www.applytexas.org
2. Co-enrollment or Summer Enrollment Permission- Written authorization from the institution which issued the I-20. Students should consult with their current International Advisor for details on how to obtain authorization.
3. Copies of the following:
a. Passport- biography page
b. Visa- current F-1 visa stamp
c. I-94 Departure Card- both front and back
d. Current I-20- pages 1 and 3
e. Social Security Card (if applicable)
f. Driver's License (if applicable)
4. Official transcripts from all previous colleges/universities
5. Texas Success Initiative* (only one of the following is needed): Please refer to the Blinn College Bulletin or Course Schedule for more details.
a. exemption (based on official SAT or ACT scores),
b. official placement test scores (THEA, ACCUPLACER, COMPASS etc)
Add 6. Proof of Bacterial Meningitis Vaccination: http://www.blinn.edu/immunization.html
*TSI scores are typically provided on official transcript. Students are encouraged to check with the institution issuing the transcript.


text: If having a DVD player is great, what about a 6-disc DVD/CD changer? OK, it's outrageous, but whose car is it, anyway? The XDV-P9 is controlled by a number of Pioneer units or works alone with a remote, and connects to add-on displays. And it's Dolby Digital/dts-ready, so you can have your own theater on four wheels. "Date movie" will take on a whole new meaning.


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Jessica Revord
Health Science
Catalyst for Change
Physical fitness is a major part of life for Jessica Revord '11 MA '14. Since helping start Bradley's Get Fit, Stay Fit program as a health science undergraduate in 2009, she has seen participation nearly double. She also organizes an annual Fit Fair health and wellness event.
"I have discovered what's most surprising about the program is how much participation has increased and how quickly the numbers have grown," Revord said, adding 527 participants were involved when Get Fit, Stay Fit started while the fall 2013 program included 1,026 students, faculty and staff. "The part of Get Fit, Stay Fit that brings me the most satisfaction would have to be the Fit Fair that ties into it."
That event, which sprang from Revord's attendance at running expos, brings together on- and off-campus groups and vendors. "To see the growth of the fair, from a small idea I had, is most rewarding. So many people have benefited and gained knowledge from it," she noted about the free fair.
After earning her master's in clinical mental health counseling, Revord plans to work in corporate wellness, where she can continue to counsel and teach about health and fitness. Her goal is to start a program like Get Fit, Stay Fit at that level.
A graduate assistant with the University's wellness program, Revord credits the communication and leadership skills she acquired at Bradley for helping her start and build Get Fit, Stay Fit and the Fit Fair. "Bradley University offered me the opportunity to express my ideas and passions and gave me the tools to become the individual I am," she said.


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Save up to 50% OFF outdoor clothing and gear all day, everyday! Check back often for new post season markdowns on all your favorite brands like The North Face, Patagonia, Merrell and Keen!
DenaliOutdoor.com features all the best outdoor gear Denali and Trailblazer stores have to offer. Located in Connecticut and Rhode Island and open 7 days a week, you will find a huge selection of The North Face, Patagonia, Merrell, UGG, Marmot, New Balance, Nike and more. Visit our locations page to find the Denali or Trailblazer near you!
866-451-3795 - Customer Service Hours: Mon-Fri 7:30am-3pm EST or email firstname.lastname@example.com


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By Sharna Johnson, Freedom New Mexico
A suspected killer who escaped from the Curry County jail six weeks ago was recaptured Saturday morning in Amarillo.
Larry McClendon Jr. was taken into custody after a brief chase around 9 a.m., near an apartment complex on West 57th Street, Curry County Undersheriff Wesley Waller said.
McClendon is the fifth of eight inmates who escaped on Aug. 24 to be recaptured.
A tip received through the FOX TV show "America's Most Wanted" led authorities to conduct surveillance in the area where McClendon was captured, Waller said.
McClendon fled on foot when he saw the officers, but Waller said he was caught after a brief pursuit.
No one was injured in the capture.
District Attorney Matt Chandler said McClendon will be held in Amarillo until an extradition hearing is held at the begining of the week.
McClendon will have the opportunity to waive extradition, in which case he will be returned to Clovis, but if McClendon does not waive extradition, Chandler said his office will seek a governor's warrant to bring him across state lines, a process which can take 30 to 60 days.
Melody Carter, who has issued pleas for her son to surrender through the media since the escape, said she was relieved to learn of her son's capture.
"I feel better knowing that he's alive," she said.
Carter, of Hale Center, Texas, said she spoke to McClendon by phone about 11 p.m. on Friday when he called to ask her for medication he needed. He told her he was going to pick it up Monday, she said.
Hale Center is about 90 miles south of Amarillo.
Carter said she called U.S. marshals after she talked with her son to let authorities know he was in the Amarillo area.
"He was on the verge of turning himself in. … He was exhausted and he was tired and he didn't want to go through this no more," Carter said. "I called the marshals and left a message and I said, 'he's very close.'"
Chandler said he could not confirm if authorities received a call from Carter prior to the capture.
Carter said she has been consumed with fear and worry, waiting for her son to be caught.
"(When the escape happened) the U.S. marshals came to my house and they searched my house and they told me they were going to bring him in. … I told them he's my son, he's not violent. That's why I was working with them, so we could get him in safely."
Three escapees still remain at large – convicted killer Edward Salas, 21, Michael England, 29, and Louis Chavez, 18.
The last capture in the case took place four days after the escape.
McClendon was in jail awaiting trial on first-degree murder charges in connection with the 2007 shooting death of 36-year-old second-hand store owner Emmett Salisbury.
Carter said she is hopeful her son will be found innocent in the shooting death.
Carter said her son understands there will be penalties for the escape and still has a long road ahead of him with the pending homicide trial.
"I'm relieved (he's been caught) but he's (still) got to go through these court proceedings and I'm going to be there for him to do that," she said.
"He's innocent until proven guilty and he's innocent from that murder."
The eight escapees got out of the jail by shimmying up plumbing pipes and cutting a hole in the roof on Aug. 24.


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Contributors: Lawrence J. Chubb and John B. Williams
Jamaica is an Antillean island with a complicated geology and a colorful history of geological exploration. The study of the island's geology during the nineteenth and early twentieth centuries relied upon rare visits by peripatetic specialists. They included the stellar, such as Sir Henry De la Beche and Wendell P. Woodring; the tragic, notably Lucas Barrett, who was only 25 when he died of the bends while studying Jamaican reefs; and the eccentric like Charles T. Trechmann, formulator of the Forbidden Theory of Mountain Uplift, and Charles A. Matley, who considered the Antilles a foundered continent. The theory and practice of geology had moved on with every visitor, so knowledge of the island's geological history improved by major, albeit well-separated increments. Following the Second World War, the foundation of the modern Geological Survey Department based in Kingston consolidated geological research under the dynamic leadership of the Latvian Verners A. Zans.
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Photos: Valley shows support for Don 2
Photos showing support for Don Guthrie have been pouring into the WKBN Newsroom Monday.
Photos showing support for Don Guthrie have been pouring into the WKBN Newsroom Monday.
A Malaysia Airlines plane was brought down in Ukraine Thursday with nearly 300 people on board.
The bull is a Watusi bull, known for its long horns.
Neil Cornelius said he used alcohol in a written statement he gave to police.
WKBN 27 News will be organizing a "Wear Purple for Don Day".
A sinkhole in Mahoning County has closed a portion of Route 170.
Police in Lawrence County are investigating a deadly shooting.
911 service has been restored for Century Link land line customers in Trumbull County.
A 9-year-old boy gets to go to 4-H camp thanks to a local donor.
Hundreds attended the Jewish Community Center in Youngstown on Sunday afternoon for a Support Israel Rally.
Talking, texting, and aggressive driving; those are just a few of the things the Ohio State Highway Patrol is looking for with increased enf…
As Sunday marked the 45th anniversary of Neil Armstrong's moon landing, there is a not-so-little reminder about the impact Armstrong and his…
Two wheels and a love of animals; that was all that was needed Sunday to help raise money for the local cat shelter.
The checkpoint will be at the intersection of Market Street and Overhill from 11 p.m. until 3 a.m.
Youngstown, OH (WKBN) – For the second straight year, YSU alum Tim Johnson held his "Run for Fun Life and Skills Football Camp" in the Valle…
A 7 year-old Greenville boy was found weighing only 25 pounds last month.
The annual event included everything from furniture and old household items to jewelry.
Packard car enthusiasts celebrate their vehicles.
A pop-up restore in Warren just might have what you need.
Waterfire Sharon returns to the Shenango River.
Important Notice About Our Privacy Policy: We have modified our Privacy Policy to update and clarify our data collection, use, and disclosure practices.
By using this site, you agree to the updated Privacy Policy and Terms of Use


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Buy for$141.60(1 item)
Written by nille on 16.01.2013 at 22:02
I love this album ....
And I am sure all of death metal fans enjoy this album.....
Written by Daggon on 29.08.2013 at 18:57
Damn, I really enjoy this album, too bad I don't have a physical copy of it
Luckily, I found out today that they uploaded their discography, that simply made perfect my morning.
I wonder if they actually get something from people listening their music on spotify.
Written by Marcel Hubregtse on 29.08.2013 at 19:01
I have two copies of it on vinyl the 2011 re-release on black and on Multi coloured and Xtreem Music also re-released it on CD in containing the EP and dmeo as bonus tracks.
Written by Daggon on 29.08.2013 at 19:24
I guess one of those is going to my list of "Things that would make me become a really bad dad because I prefer to spend my money on albums an movies instead of securing my family's future".
You know what, I think I have to visit your country again one of this days, hope you can accept a random stranger in your house who only wants to listen some obscure music and drink booze.
Written by Marcel Hubregtse on 29.08.2013 at 19:30
Why do you think I am as single as can be and have no kids?
But I will lock up my stuff safely first hahahahaha
Written by Marcel Hubregtse on 29.08.2013 at 19:30But I will lock up my stuff safely first hahahahaha
Written by Mr. Doctor on 29.08.2013 at 19:47
Why do you think I keep going to Roadburn? I just need more info so I know exactly what/when/how to steal from you.


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New York City, New York 10178
United States
|Areas of Practice
|1) Litigation
|Law School
|University of Pennsylvania Law School, Penn Law
|Admitted Year
|Cornell University (B.S., 1998)
|Most recent firm
|Morgan, Lewis & Bockius LLP
|Relevant Jobs
USA-NY-New York City
Company: MTBC (Nasdaq: MTBC), one of the fastest growing healthcare IT companies in the US, provides leading-edge proprietary technology solutions and business services to healthcare providers. �...
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National Firm seeks Partners in New York City with AmLaw 200 Background (8+ yrs)
USA-NY-New York City
Culhane Meadows PLLC, one of the largest national non-traditional law firms in America, seeks experienced partner-level attorneys in the NYC area. We are actively recruiting new partners who are alig...
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Senior Paralegal
USA-NY-New York City
Senior Paralegal The candidate performs a variety of complex legal related tasks with minimum supervision. Provides professional assistance and support to the legal staff in the development, research...
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|+ View more jobs
A. Harrison Barnes is a well-known attorney throughout the United States. As a member of the Malibu community, Harrison is committed to serving the needs of Malibu residents and businesses in legal matters.
Benjamin P. Smith is a partner in Morgan Lewis's Litigation Practice. He is a trial lawyer with a particular focus on high-stakes disputes in the biotechnology, medical device, and internet industries.


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If you're interested in veterinary medicine, Dordt College is a great place to combine hands-on experience with excellent classroom instruction from a thoughtful Christian perspective that values protecting the health and welfare of people and animals.
At Dordt you will be challenged to tackle all issues from a Christian point of view. You'll discuss topics such as stewardship, agricultural policy, environmental health, rural community vitality, and animal welfare. Our view of agriculture rests firmly on our understanding that "the earth is the Lord's, and everything in it" (Psalm 24:1).
Opportunities in animal husbandry abound in Sioux County, which leads the state in total livestock production. Iowa is #1 in the nation in egg and hog production, and Dordt College is located in Iowa's #1 county for numbers of cattle and poultry layers. Sioux County farmers market approximately 438,000 cattle and three million hogs annually. They also rank high in dairy and sheep production.
Students enrolled in animal science courses at Dordt not only see large animal (livestock) veterinary care but also small animal (pet) care.
"Dordt offers a well-respected pre-vet program in the heart of a diverse agricultural region," says Dr. Duane Bajema, pre-veterinary program advisor. "That gives you many opportunities to grow and develop professionally."