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Bates, Laurie J. PhD*; Santerre, Rexford E. PhD†
Objective: To identify the factors affecting the demand for local public health services and to compare the spending patterns of independent and unified public health departments.
Data Sources/Study Setting: Cross-sectional data for 2004 from various public health departments in Connecticut.
Study Design: Uses probit analysis to examine the factors affecting the consolidation of public health departments. These results help correct for sample selection bias in the estimation of the demand for local public health services using multiple regression analysis. A simulation technique determines how much each independent public health department would be expected to spend upon joining a unified public health district.
Data Collection: Data obtained from various government sources in Connecticut. Ninety-two of the municipalities participated in 18 different unified public health districts whereas 77 municipalities operated independent health departments.
Principal Findings: Wealthier municipalities are less likely to consolidate health departments. Population and income differences among municipalities inhibit consolidation. The tax-share elasticity of the demand for local public health is approximately −1.28 and the income elasticity equals 0.27. Little difference in spending is found between unified and independent public health departments.
Conclusions: Given that differences among communities inhibit the formation of public health districts, higher levels of government may have to offer financial inducements for communities to voluntarily join a district. The relatively large tax-share elasticity means that matching intergovernmental grants have the potential of stimulating the demand for local public health. An independent public health department is unlikely to experience a sharp spike in taxes upon joining a public health district.
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Today, my grandpa told me what he'd do if he was president. I sat there for 30 minutes listening to how he'd get rid of prisons, send all the prisoners to a desert for 5 years and give them a gun to fight over. And then he'd surgically attach child molesters' penises to their foreheads. FML
by Andrew / 08/23/2011 at 10:46am / United States / Intimacy
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Straying a bit from traditional shooters, in this colorful game you command a series of flying sorcerers destined to take down evil ships, demons, rival sorcerers, and immovable objects. I stress immovable because unlucky first-timers will perish attempting to destroy them. Trust me, you won't find much in the world of shooters more demeaning than dodging intense fire brigades and a flood of ships only to crash and burn due to a mighty wall.
Even if you avoid the walls, Castle of Shikigami III is insanely difficult. Losing all your credits on the first stage is quite normal for newcomers in the shooter series, and even avid players probably won't finish the game unless they master the controls. Expert patience and timing amidst the constant on-screen chaos is everything in COS3, and with an equal amount of both you'll feel a sense of accomplishment just for beating the first level.
COS3 blows you away with the constant array of crossfire enveloping the entire screen, barraging your mind as you dodge every shot. But while the nonstop action sequences are impressive, we've seen this before, and better, in Treasure's Ikaruga.
Castle of Shikigami III doesn't really seem like it belongs on the Nintendo Wii. Graphically, we don't find much "next-generation" visual dominance, but more of a subtle, realistically drawn art style. The game definitely shines in its subtleties, and in its hilarious, terrible dialogue, awarding some laughs to those who pass levels just to gain story sequences.
The visuals may be subtle, but the plot is just bad. After a good week of play I managed to successfully finish the game—and I've got no clue what the story is about. COS3's dialogue provides some laughs, but the reason why you're blowing up everything in sight remains a mystery throughout the entire play-through.
COS3 follows its predecessors exactly—it's a nearly-impossible shooter where your sorcerer must blow up everything on-screen to progress. While this simple concept of the single fighter against an armada has worked in the past, most gamers now shun the idea of dropping money on such an ancient formula.
Still, not too many traditional shooters come along in the gaming market these days. This game's high points are found in its traditional approach and glorified usage of simple shooter techniques, but with that you also have horrible voice acting and an incomprehensible plot.
Consider this to be a personal challenge: You can finish this game in under an hour, but might spend weeks trying to complete the campaign mode. If this sounds like fun to you, pick up this classic shooter (with some new twists) to prove you can beat it. If not, then you're clearly not cut out for the shooter genre.
What does this score mean? Check out our review scoring breakdown.


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New Orleans Saints TE Jimmy Graham says he's been nursing a wrist injury since training campNew Orleans Saints tight end Jimmy Graham said Friday he's been dealing with a left wrist injury since preseason. Graham said he doesn't know if he would have played better were it not for the wrist injury. Graham said he wasn't sure if the wrist injury h… (more)Sources: nola.com profootballtalk.com
Bucs cook up a plan to defend Saints' Jimmy GrahamSaints tight end Jimmy Graham has only missed one game in his career due to injury. Fortunately for the Bucs, that game came on Oct. 21, the day of the Saints' first game against the Bucs. With the Bucs traveling to New Orleans on Sunday for a matchup aSource: tampabay.com
Wrist injury one of many reasons for Jimmy Graham's 'disappointing' season: First-and-10Ten more observations heading into New Orleans Saints' Week 15 home date with Tampa Bay BuccaneersSource: nola.com
Eagles Rewind: Eagles' Brandon Graham shining bright on defenseThe Brandon Graham that terrorized Bengals quarterback Andy Dalton on Thursday night resembled the high-motored, heat-seeking missile the Eagles said they were getting after they moved up to select the Michigan product in the first round of the 2010 dra…Source: philly.com


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Information on the 2013 Summer Camp series is now available!
Seacoast United is now in its 19th year offering summer camps. Over the years our community and specialty camps have evolved into what we believe is a very fun yet educational experience. Each and every SUSC camp is unique in that an entirely new curriculum is created within our daily framework to give every camper a special experience. Our coaches are hand selected to not only have top quality playing and coaching experience but to have great outgoing personalities to which the kids can relate and have fun with.


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At this event we will not only be fighting to find a cure, but we will also be celebrating the lives of those who have won the battle against cancer, and remembering those that we have lost to it.
This will be a fun filled and family friendly overnight event. This date is quickly approaching and we would love to encourage anyone interested in having a team or being a part of one to join us at our Team Captain meeting on March 11, at 6 p.m in Three Rivers at Dairy Queen.
We would also like to honor any survivor who would be interested in riding on our survivor float during the Live Oak County Fair Parade on March 26. To register, or for more information, visit RelayForLife.org/liveoakcotx, or call Nikki McCain at 492-9155 or email her at email@example.com.


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This is the October 10, 2012 news archive. View today's NFC South rumors and news.
NFC South
NFC South News and Rumors
League outs Jimmy Kennedy as 2010 whistleblower, Kennedy denies it
profootballtalk.com Updated Oct 10, 2012
So much for protecting whistleblowers. The lengthy memorandum issued by the NFL to all teams on Tuesday regarding the re-issued discipline in the Saints bounty scandal identifies former Vikings defensive lineman Jimmy Kennedy as the person who originall…Share Tweet
Terry Bradshaw didn't like how Drew Brees celebrated his record-breaking TDyahoo.com Oct 10, 2012Drew Brees threw a touchdown pass for the 48th straight game on Sunday night against the San Diego Chargers, and his New Orleans Saints triumphed in front of their beloved, persecuted, suspended head coach Sean Payton. It was an evening of joy for the S…Share Tweet
Robert Griffin III: I felt sharp at practiceRedskins quarterback Robert Griffin III was cleared to practice on Wednesday and said after the session that he was feeling no aftereffects from the concussion he suffered during the Week Five loss to the Falcons. "I felt sharp," Griffin said, via TarShare Tweet
Fujita blasts GoodellBEREA, Ohio (AP) Browns linebacker Scott Fujita accused Roger Goodell of abusing his power as commissioner for his handling of the New Orleans Saints' bounty case.Share Tweet
Panthers C Kalil, who promised title, put on IRESPN.com CNNSI.com deadspin.com profootballtalk.com Oct 10, 2012Ryan Kalil, the Carolina Panthers' Pro Bowl center, who took out a full-page ad in The Charlotte Observer to promise fans a championship, won't be going to the Super Bowl.Share Tweet
Ron Rivera takes pride in heritageAs part of our coverage of National Hispanic Heritage Month, I did a question-and-answer session with Carolina Panthers coach Ron Rivera. You can see the full interview here. But, if you want the quick version, Rivera has been a pioneer. He became the f…Share Tweet
Bountygate: A Circular, Confusing Historynytimes.com Oct 10, 2012If you feel like the N.F.L.'s case against the Saints for a bounty program keeps going around in circles, you are not alone.Share Tweet
Drew Brees is player of the weekESPN.com profootballtalk.com Oct 10, 2012This should come as no surprise, but the NFL has announced that Drew Brees is the NFC Offensive Player of the Week. Brees made history Sunday night when he threw a touchdown pass in his 48th consecutive game to break the 52-year-old record set by Johnny…Share Tweet
Texans add some veteran LB depth with Barrett RuudLacking depth in the middle of their defense with the loss of linebacker Brian Cushing, the Texans signed veteran Barrett Ruud Wednesday, according to John McClain of the Houston Chronicle. Ruud was just released by the Saints, who acquired him in a tra…Share Tweet
Decision time for PanthersAs they go through their bye week, the struggling Carolina Panthers face a major decision that could have long-term implications on their franchise. Do they put veteran Jon Beason back at middle linebacker? Or do they go with rookie Luke Kuechly in the …Share Tweet
PFT Live: Saints talk with Mike Triplett and the coaching hot seatIf it's Wednesday, that means it is time for PFT Live's weekly look at which coaches are feeling their seats getting warm. It's still early to make such determinations, although five games is certainly enough to give some credence to any thoughts abShare Tweet
Around the NFC SouthIt's time for our Wednesday morning look at the top headlines from around the NFC South: ATLANTA FALCONS The team has had a 23-percent increase in television viewership during its 5-0 start. That's not surprising. Winning attracts attention. Although AtShare Tweet
Saints and Falcons have 'the drops'The Atlanta Falcons and New Orleans Saints have one thing in common. They lead the NFL in dropped passes, according to ESPN Stats & Information. The Falcons and Saints each have 15 drops. That hasn't been a problem for the Buccaneers and Panthers, who eShare Tweet
Absurdly premature 2012 playoff picture: Week 5yahoo.com Oct 10, 2012Top AFC seeds: Houston Texans, Baltimore Ravens Other AFC division champs: New England Patriots, Denver Broncos AFC wild cards: Pittsburgh Steelers, San Diego Chargers Top NFC seeds: Atlanta Falcons, San Francisco 49ers Other NFC division champs: Minnes…Share Tweet
Who is built best for January?Oct 10The San Francisco 49ers, Chicago Bears, Atlanta Falcons and New York Giants all have solid squads, but which team is best built for January? Michael Lombardi and Darren Sharper offer their take.
Blogger Blitz: Changes to Tampa Bay's O-LineOct 10NFC South blogger Pat Yasinskas talks about the changes coming this weekend to the Tampa Bay Buccaneers' offensive line
Blogger Blitz: Panthers' Kalil Put on IROct 10NFC South blogger Pat Yasinskas talks about what impact the absence of Panthers' center Ryan Kalil will have on the team
Countdown Daily AccuScore: KC-TBOct 10Prim Siripipat goes inside the numbers for the Chiefs-Buccaneers


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Last week on Google Earth Blog we... Looked a new product that helps show you Fusion Table data on mobile devices. Got one step closer to real-time Google Earth. Congratulated PeterG and Josetxo on their "Model Your Town" Competition … [Continue reading]
The Week in Google Earth News
The Week in Google Earth News
икона за подаръкLast week on Google Earth Blog we... Looked at ways to correct data errors in Google Earth. Showed how 360cities is now accepting non-spherical … [Continue reading]
iOS 6 dropping Google Maps for an in-house solution?
It's been rumored for a while, and we won't know for sure until this summer, but it appears that Apple is dropping Google Maps from the iPhone and iPad in favor of an in-house solution. Over the past few years Apple has purchased companies such as … [Continue reading]
Google Maps for Android updated to version 6.7; includes indoor walking directions and Google Offers
Google just pushed out a nice update to Google Maps on Android, bringing it to version 6.7. Some of the new features include: Google Offers You can find special deals near you from Google Offers. Here's how it works in the new Maps … [Continue reading]
The week in Google Earth news
Last week on Google Earth Blog we... Looked at ways to view the locations where UFOs have been spotted over the years. Took a look at the new "tallest building in New York", as One World Trade Center surpassed the height of the Empire State … [Continue reading]
A social network in Street View
We've seen attempts at building a social network inside of Google Earth, such as YoubeQ, and now we have one that's built entirely in Google Street View. Wallit allows you to create a virtual "wall" anywhere on earth that you'd like, which others … [Continue reading]
Microsoft now deblurring imagery in Bing Maps
A few years, Microsoft Research developed a method to deblur images captured from a camera. While it was intended for consumer photography, they're now using it to help improve the image quality in Bing Maps. Anything to help improve aerial … [Continue reading]
The Google "Maps Cube" game is released
After teasing it months ago, Google has finally released the "Maps Cube" game, and it's pretty slick. You roll a ball through various city streets to reach various goals, and you're timed for your effort. It's fairly simple, and the interface is … [Continue reading]
The week in Google Earth news
Last week on Google Earth Blog we... Looked at the best ways to share your favorite locations. There are a variety of great ways to share screenshots and KML files from Google Earth. Discovery News showed off a beautiful slideshow of photos … [Continue reading]
Amazing new photo tours in Google Maps
Google has just added a great new feature to Google Maps called "photo tours", which feels a lot like Microsoft's PhotoSynth but taken to a whole new level. Here's a video showing how they work: http://www.youtube.com/watch?v=uOFsYp7AtUs To try … [Continue reading]


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Registration is free.
Join us at the Montreal International Gaming Summit (November 1-2, 2011). Visit the Autodesk booth to listen to expert presentations on how to leverage Autodesk Digital Entertainment Creation tools and middleware to create top quality games.
Unreal University is an academic initiative sponsored by Epic Games and Autodesk to offer professional, hands-on guidance to those interested in using its award-winning Unreal Engine 3 (UE3) technology, including the Unreal Development Kit (UDK). Sessions are free, and topics include level design best practices, mobile game development tips and tricks, and more.
Watch the sessions recorded from Unreal University at MIGS below


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Huntington Memorial Hospital utilizes the state-of-the-art single port da Vinci SI surgical system — the latest generation of robotic surgery equipment — to perform minimally invasive (laparoscopic) surgeries.
The "Single-Site" technology from da Vinci Si allows for a single incision in the belly button and potential benefits include minimal scarring, less pain, low blood loss, fast recovery, a short hospital stay and high patient satisfaction. Clinical benefits aside, the good news is all of this efficiency translates to a better patient experience. The da Vinci SI features:
Today, many procedures — including prostatectomy, partial nephrectomy, hysterectomy, and single-site general surgery, among others — can be performed using robotic techniques at Huntington Hospital. In 2013, we acquired a second da Vinci SI system, to serve additional patients in need of potentially lifesaving surgical intervention.
Helping to ensure the highest-quality care for our patients, Huntington Hospital maintains a cadre of staff — including surgeons and anesthesiologists — who are skilled in robotic surgery and familiar with the latest advancements in the field. Our team also includes specially trained nurses with extensive experience. Together, their expertise is unrivaled in the region.
For further information on the Da Vinci SI surgical system, please click HERE
For more information about the Robotic Surgery program at Huntington Hospital,
please call: (626) 397-3642.
Robotic Surgeons


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SustainableBusiness.com News
Staples has quietly been adding solar across it locations without much fanfare.
Today, they announced they have impressive 14 megawatts (MW) in total, including the 685 kilowatt (kW) system that just turned on at its global headquarters campus in Framingham, Massachusetts.
This is Staples' 37th solar array, ranking the company #7 among Fortune 500 companies in the US for renewable energy consumption, according to the Environmental Protection Agency. It ranks #4 among retailers.
fact, Staples now gets 25% of its electricity in the US from renewable energy through on-site solar systems and by purchasing renewable energy certificates for 75%.
A 2.2 MW rooftop array on its London, OH facility, produces half its electricity.
For the Framingham headquarters, SunEdison installed over 2,440 solar panels on the roof of Staples 650,000 square-foot building.
Like many companies, Staples pays SunEdison for the electricity the panels produce through a long-term power purchase agreement rather than owning them.
Two locations with solar also have fuel cells from Bloom Energy - a 330,000 square- foot distribution center in Ontario, California has a 385 kW fuel cell that supplies 90% of its electricity, and a 740,000 square-foot distribution center in Rialto, CA also has one.
Renewable energy is now powering retail stores, fulfillment centers, customer service call centers and sales offices.
It was also the first retailer to offer year-round electronics recycling in its stores.
Here's Staples' Sustainability Report:
Website: www.staples.com/sbd/cre/marketing/staples_soul/environment.html#id_e5
Paul Felix Schott
Date Posted:
Solar Energy the way to go.
Many States and Countries Are and are Banning Fracking.
Hydraulic Fracturing a Danger to us All.
Archimedes and Albert Einstein
These two are at the top of the list of the Worlds Greatest Scientists,
Viewed by Scientist around the World.
Sad that for the last 25 years or so of every teacher asked no matter what
Grade k through 16. At least 80% of them did not know Archimedes. Even sadder 90%
of them could not tell you what one of the most Brilliant Scientist to ever
live on Earth. Won the Nobel Prize for.
It was for the work Albert Einstein did to show the World it could get
Free Energy, Electric from the SUN. (THE PHOTOVOLTAIC EFFECT).
We still do not Teach this to are young Why
Churches all over earth are Going Solar why not are schools?
» more news
Compare Green Cars
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1 Result Found that Includes 7 Products
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- Tree Marking Paint Tree Marking Paint
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How can we improve the Search Experience?
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Depending on how one looks at it, there could be something liberating about not having to worry about the next election.
President Bush stood before the nation Tuesday night facing that precise circumstance. He is less than two years away from the end of his presidency. With no more campaigns in sight, he can speak from his gut, which told him to ask Americans for more patience on his Iraq war policy.
The essence of his Iraq message during his State of the Union speech: Give the new strategy a chance to work before passing final judgment.
For their part, the new Democratic congressional majority - a good many of whom are seeking the presidency themselves in 2008 - seem to be in no mood to listen to Bush. They declared the president's Iraq plan dead on arrival, along with most of the rest of what he said before a joint session of Congress.
They see wounds on the president's flanks and would love little better than to go in for the political kill.
Bush is entering the home stretch of his presidency in difficult shape. The war hasn't gone according to plan. Americans have become restive. The president's political foes have become emboldened.
But the Iraq war is going to proceed, with a new field commander, Army Lt. Gen. David Petraeus, pledging to implement new strategies aimed at turning over more operational control to Iraqi forces.
Bush has made a reasonable request for a little more time to implement the new Iraq strategy. Given that he, unlike many in the congressional audience seated before him, isn't running for anything in 2008, he can afford to buck the public opinion tide working against him.
His State of the Union address didn't linger very long on Iraq. He talked about a host of domestic policy initiatives worth mentioning.
** His goal of reducing energy consumption by 20 percent is worthy. He seeks to develop more alternative fuels derived from grain, which ought to play well in the grain-rich Panhandle and High Plains.
** Bush pledges to eliminate the budget deficit in the next decade, hopefully by cutting spending and not increasing taxes. The president's low-tax policies have helped pull the country out of recession and they should continue.
** The president sounded many correct bipartisan notes, seeking cooperation with the Democratic majority in both congressional houses. Whether he can bridge the gap, much as he did working with a Democratic majority in the Texas Legislature from 1995 until 2000, well may depend on whether the Democrats can set aside their own political ambition and continuing dislike of the Republican president and his policies.
These are difficult times for a commander in chief who is asking for just a little more time and patience with his conduct of an admittedly unpopular war.
That conflict overshadows everything he is seeking to do as his presidency winds down.
Give the president credit, though, for sticking to his game plan in the face of unrelenting criticism. That's the beauty of being a lame duck.
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Your package includes two nights value-priced accommodations and 2 tickets to the Grand Wine Tasting. Optional: 2 tickets to the Reserve Wine Tasting and/or Registration for the Chetola Corkscrew 5K. Two nights from $195 per person, double occupancy.
Your package includes two nights value-priced accommodations, 2 tickets to the Grand Wine Tasting and a $50 Gift Card to Timberlake's Restaurant. Optional: 2 tickets to the Reserve Wine Tasting and/or Registration for the Chetola Corkscrew 5K. Two nights from $220 per person, double occupancy
Available only in condominiums. Can combine with either of the above packages.
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You're going to have fun with that one. The overall procedure (you can find this in the book The Mathematics of Diffusion, by J. Crank) is to take the Laplace Transform of the DE, which gives you a second-order ODE. You'll also take the LT of the boundary conditions, as you've done. Solve the resulting system. The result is a function of and the LT variable
Then you have to take the inverse LT. This is where the fun and games begin, because most likely, you can't use a table to just find the inverse LT. You'll have to go back to the definition of the inverse LT using the complex line integral, and then use residue calculus to compute the integrals.
This is a fairly involved problem, it looks like. Is this for a class?


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#787 - 03/20/00 08:42 PM Odd Word
Registered: 03/20/00
Posts: 3
Loc: Hong Kong
Does anyone know the meaning of "honorificabilitudinitatibus" or where it comes from? It looks contrived to me but I am not a scholar.
#788 - 03/21/00 03:59 AM Re: Odd Word
Registered: 03/16/00
Posts: 315
Loc: Italy - Perugia is a town with...
It seems to me a joke, something like "Latino maccheronico"; which is the funny and sometimes vulgar language of the italian "Goliardia"( an association of university students, playing with women, wine ...);it cames from Latin.
In that word there is hidden an Italian very vulgar word, and several "Latin-like" endings.
#789 - 03/21/00 06:14 PM Re: Odd Word
Registered: 03/15/00
Posts: 4
Loc: Costa Rica
Searching the Web, I came up with the following quite simple definition:
honorificabilitudinitatibus: with honorableness. Found in http://members.aol.com/tsuwm/ghi.htm#honorificabilitudinitatibus
Apparently, HONORIFICABILITUDINITATIBUS is the longest word with alternating vowels and consonants.
Also, on May 13th 1997, A Word A Day featured the word honorificabilitudinity, with the following entry:
Obs. rare - 0. [ad. med.L. honorificabilitudinitas
(Mussatus c 1300 in Du Cange), a grandiose extension of honorificabilitudo
The longest word Shakespeare ever used, is a variant of today's word. -Anu
"I marvel thy master hath not eaten thee for a word;
for thou art not so long by the head as
honorificabilitudinitatibus: thou art easier
swallowed than a flap-dragon."
[Love's Labour's Lost, Act 5, Scene 1]
The complete text of Act V can be found at the following address:
Another related page is http://www.sirbacon.org/gallery/karl.html, which presents the following information:
In the 1623 Folio, page 136, in the first scene of Act V of Love's Labor's Lost the long 27 lettered word Honorificabilitudinitatibus appears on line 27 and is the 151st word in ordinary type. Adding 136+ 151 the sum is 287. In the Simple Cipher this word totals 287. This was deliberately designed to add up numerologically to 287, the Seal of the Rosicrosse. (more...)
Finally, there is a poem (I couldn´t learn the author's name) titled Honorificabilitudinitatibus: a Sonata.
It can be seen at this address: http://staff.uiuc.edu/~gillespi/table/honor.html
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Healthline Blogs
Exercise Common Sense Discipline - Turn Down Halloween Junk Food
Martial arts class fell on Halloween night this year. Would students pay lip service to health and discipline in class then go out eating unhealthy junk?
The festival of Halloween, Samhain (pronounced "saow-in") or Summer's end, Hallotide, Saint's day eve (All Hallows Eve), Day of the Dead, and a month earlier as Babye Leto in chilly Russia, is supposed to remember and revere (or at least appease) the ancestors and Saints. The idea wasn't to glorify gore or sickness (or merchandising), but think of those who are gone, just as the life of summer is gone, and thank the last harvests before the coming Winter. Gifts of food, lights, and effigies of those passed on decorate houses and streets.
My students have been learning that self-discipline is a voluntary exercise. To have inner peace, you just stop tensing your body and saying rude things. To stop slouching, you just use your own muscles to move your spine to healthy position. There is no special exercise to strengthen you to do it; you use your muscles to sit and stand straight and that gives you the exercise. There is no special exercise to be able to do the vigorous moves we do in class. You just keep moving and trying, without stopping and without complaining, and that gives you the strength. This week when I came in to teach, students were sitting quietly and comfortably straight. Their equipment was ready and neat. Since class began in September, several quit smoking, at least the day before and of class, to be able to get through class. Two students told me they had stopped binge-and-purge eating because they could not do class as well when they did, even though they had always done it for exercise classes before. They realized a better body and spirit came more from all we do in class than from an eating disorder. Others stopped eating junk because they want to be healthier, and to practice having control instead of acting on every impulse.
Sometimes, people think that training in martial arts means whoever can beat up others the most, or be the most destructive, is the best. The kneeling Zen story before class last night was the story of who is the true master:
Two wizards met on the mountaintop to see who was the greater. The first one shouted, "I control the sun. At the wave of my hand, it burns away all I see. I control the seas. I control the rivers. At my bidding, waves drown villages and destroy crops. I control the beasts of all the worlds to tear apart any who annoy me." He looked at the other wizard and said, "So, what do you do?" The second wizard said, "I eat only when I am hungry. I drink only when I am thirsty. I don't take in anything harmful."
It was clear that the second wizard was the true master - the master of himself. In class, students stayed disciplined to learn rapid hand strikes and jumping kicks. After class I had bags for them of oranges and apples, notepads to write thoughts, sprouted mung beans to mix in snacks, some walnuts to crack for hand strength. When they walked outside in the dark and cold, they seemed to glow like harvest candles, standing straight with warmth and cheer from their hard work.
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The Catholic Thing
Earlier today, I wrote of the political fallout from the recent election. It would have been opportune to elaborate on the role of various American bishops, in a valiant effort to inculcate Catholic values in the public square. This would have required an essay unto itself. Happily, a gentleman writing for RenewAmerica.us has tied the future of American conservatism, and the Catholic message, very nicely:
History tells us that conservatives only lose when they forget how to be conservatives, or become too afraid to continue being conservatives... America is, at its core, a conservative country with liberal fringes just waiting for a decent excuse to vote conservative. The liberal establishment, media and entertainment industry will have us believe just the opposite. Namely, that America is, at its core, a liberal society with radical conservative fringes just waiting to hijack the nation. Lest we actually begin believing these hucksters, let us recall that liberals in Hollywood and national newsrooms have a particular penchant for fantasy.
This would reinforce my contention that the bulk of American society is provincial in nature, as I said, by virtue of our human inclination as creatures of habit.
Gabriel Garnica is a college professor and attorney who has written for NewMediaJournal.us, The Daley Times-Post, and Michnews. He holds a law degree from New York University and a Bachelor of Arts in Psychology from St John's University in New York. His piece is worthy of contemplation, as the American bishops prepare for their upcoming annual meeting in Baltimore. The growing tension between the status quo of the bishops conference, and those individual bishops who defended the Gospel of Life this year, will surely be an explosive subject in closed-door sessions.
That's just a hunch on my part. Really.


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have a look at this and see if it helps
Hi I am very confused as to how this question actually works out...
I am asked to find the equation of a hyperbola with foci at (-3,-1) and (-3,9)
and asymptotes at y=(-3x/4)+(7/4) and y=(3x/4)+(25/4)
Every time I try to visualize this my foci are on a different side of the x-axis than my foci which completely throws all my thoughts out
I also don't particularly know how to get the equation when there is asymptotic shifts...
Hello, calmo11!
Find the equation of a hyperbola with foci and
and asymptotes: . and
Since the foci are oriented vertically, the hyperbola is "vertical": .
Its general equation is: .
. . where is the center and is the slope of the asymptotes.
The foci are and .
The center is the midpoint: .
The slope of the asymptotes is: .
Hence: .
Got it?


text:
By MICHAEL KELLY
Recorder Sports Staff
Yesterday, I wrote a piece about the Section II girls basketball playoffs. What I filed started with a self-deprecating note about how readers should not take my thoughts too seriously -- after all, they are simply the ramblings of someone who thought yesterday's biggest news was the re-release of the Tamagotchi.
And, then, right at deadline, a game result came in that pretty much changed the entire makeup of one of the brackets: Fonda-Fultonville's win against Watervliet, the top-seeded club in the Class B bracket. Coupled with the loss, Watervliet may have lost one of its best players for the season because of a knee injury, giving a dramatic shake-up to the bracket's complexion and feel.
Who is likely to be the biggest benefactor? Broadalbin-Perth, as the No. 9 Lady Patriots' road to the semifinals now looks a lot cleaner without a fully healthy juggernaut in their way in a potential quarterfinal matchup.
Now, while this disturbance to the norm caused some rethinking of how that Class B bracket might shake out, what it has not done is rattle my iron-clad will to offer opinions on high school basketball, knowing full well that trying to predict the exploits of 16- and 17-year-old kids is a futile exercise. With that out of the way, let's take a look at the Section II boys basketball scene.
Local team with the best chance to do some damage
There are a few area clubs with a chance to be playing in the semifinals, but the Canajoharie Cougars, No. 4 in Class C, are the best bet. After a first-round home game against No. 13 Voorheesville, the Cougars -- if they advance -- will likely take on No. 5 Schoharie, a squad the Cougars have already handled twice this season. Canajoharie head coach Phil Schoff told me the other day he doesn't love the idea of playing the same team three times -- "There's an old saying about that," he said -- but, personally, I'd much prefer playing a team I've already beaten twice to an unknown commodity.
Best first-round matchups
Not including play-in games, here's what I've got ...
CLASS AA: Going with S3 Bethlehem against B6 Catholic Central. The Crusaders have Anthony Mack back after missing some late-season games with an injury, and the prolific scorer gives CC a chance against anyone.
CLASS A: No. 11 Notre Dame-Bishop Gibbons at No. 6 Averill Park is the selection. One-win ND-BG has the best scorer in this classification in Dwayne Freeman, and his presence makes this an intriguing matchup. I'll have more on another Class A matchup in a bit ...
CLASS B: No. 9 Ichabod Crane at No. 8 Broadalbin-Perth. The Patriots are a dangerous team in this bracket; coming down in class from the Foothills Council, B-P's lack of size should not be a major disruption in the Class B field, where the club could get on a roll with a win against a tough Ichabod Crane squad. Also, much like in the B-P girls'matchup, the number of soccer players involved in this basketball game is enough to make it extra interesting; the Patriots and the Riders have met in each of the past two years in the Section II Class B boys soccer tournament in pivotal games.
CLASS C: Sticking local, as I think the matchup between No. 9 Fort Plain and No. 8 Rensselaer should be a quality one. The Hilltoppers' game against Mekeel Christian Academy aside, Fort Plain is on a roll and hitting its stride at the right time.
CLASS D: No. 9 Heatly at No. 8 St. Johnsville sticks out in a field of slim pickings. The real treat will be that the winner of this one gets to take on No. 1 Argyle and Joey Lufkin, who is averaging nearly 40 points per game this season.
Three early-round upsets
Not including any No. 8 vs. No. 9 matchups, here's what I've got ...
* B7 Bishop Maginn over S2 Shenendehowa in the Class AA first round: The Golden Griffins are a tough out each year come sectional time, and I expect this year to be no different. When the Griffins take on the Plainsmen, Bishop Maginn's lineup will include the best two players in the contest, in Demere Hannah and Derrick Thomas.
* B4 La Salle Institute over S1 Shaker in the Class AA quarterfinals: Both team need to win a game to get here, but I'm confident they will. I'm also confident that LSI's Elijah Burns and Ralph Erickson are still going to be playing when this tournament moves to the semifinal round.
* No. 10 Amsterdam over No. 7 Queensbury in the Class A first round: All season long, the Running Rams have looked to get to sectionals to (literally) take on someone their own size. This is their chance to show their 4-14 record is a product of the competition in the Big 10, and I expect Amsterdam to make good on the chance.


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- 2.01: Purpose
- 2.02: Authority
- 2.03: Severability
- 2.04: Definitions
- 2.05: Duties of the Board
- 2.06: Board Procedures
2.01: Purpose
The purpose of 231 CMR 2.00 through 4.00 is to establish the requirements and procedures for registration of architects, and prescribe standards of professional service and conduct to be followed by such registered architects, in the Commonwealth of Massachusetts.
2.02: Authority
231 CMR 2.00 through 4.00 inclusive are adopted by the Board pursuant to the authority granted to the Board by M.G.L. c. 13, s. 44C, and have been promulgated in accordance with M.G.L. c. 112, ss. 60A to 60O, inclusive, and the applicable provisions of M.G.L. c. 30A.
2.03: Severability
If any provision of 231 CMR 2.00 through 4.00, or the application of any such provision to any person or circumstances, is held to be invalid by a court of competent jurisdiction, such invalidity shall not affect other provisions or applications of 231 CMR 2.00 through 4.00 which can be given effect without the invalid provision or application. To this end, the provisions of 231 CMR 2.00 through 4.00 are declared to be severable.
2.04: Definitions
(1) The meanings of words as defined in M.G.L. c. 112, s. 60A shall apply in 231 CMR 2.00 through 4.00 unless otherwise required by the context.
(2) The following words, as used in M.G.L. c. 112, ss. 60A to 60O inclusive and in 231 CMR 2.00 through 4.00, shall have the following meanings unless the context requires otherwise:
A.R.E. - means the current Architectural Registration Examination as prepared by the National Council of Architectural Registration Boards (NCARB).
Board - means the Massachusetts Board of Registration of Architects
CACB - means the Canadian Architectural Certification Board.
Certificate of Registration - means a license issued by the Board pursuant to M.G.L. c. 112, s. 60C which authorizes an individual to engage in the practice of architecture in the Commonwealth of Massachusetts.
Contact Hour - means a unit of measurement of learning experience lasting fifty (50) consecutive minutes.
Examination - means the Architectural Registration Examination (A.R.E.) as prepared by the National Council of Architectural Registration Boards (NCARB) and accepted by the Board.
Intern-Architect Development Program or IDP - means a comprehensive program of training and experience in the practice of architecture which may begin after completion of the third year of a professional degree program in architecture and which meets the standards and criteria set by the National Council of Architectural Registration Boards, as set forth in the NCARB Intern Development Program Guidelines as published in September, 2001.
NAAB - means the National Architectural Accrediting Board.
NCARB - means the National Council of Architectural Registration Boards.
Plans - means any drawings or graphic representations, any combination of drawings or graphic representations, or any reproduction of the same, whether in print media or electronic media, which are prepared for the purpose of illustrating proposed or intended designs for the construction, enlargement or alteration of any building or project.
Registered Architect - means any person duly licensed as an architect by the Board and thereby authorized to engage in the practice of architecture in the Commonwealth of Massachusetts.
Registration Card - means the evidence of initial and annual registration as an architect issued by the Board.
Registration Period - means the one-year period between registration renewals which begins on September 1 of each calendar year and ends on August 31 of the next calendar year.
Responsible Control - means that amount of control over and detailed professional knowledge of, the content of technical submissions during their preparation as is ordinarily exercised by registered architects applying the required professional standard of care. Reviewing, or reviewing and correcting, technical submissions after they have been prepared by others shall not constitute the exercise of responsible control except as permitted by 231 CMR 4.01(5).
Specifications - means any written instructions, or reproduction of the same, describing any material or method of construction, enlargement or alteration of any building or project.
Technical Submissions - means plans, designs, drawings, specifications, studies and other technical reports prepared in the course of practicing architecture.
2.05: Duties of the Board
The duties of the Board shall include, but shall not be limited to, the following:
(1) To establish the conditions and qualifications required for registration as an architect in the Commonwealth of Massachusetts, in accordance with M.G.L. c. 112, ss. 60A through 60O;
(2) To determine the eligibility of applicants for registration;
(3) To prescribe and conduct examinations for the registration of architects;
(4) To evaluate and determine the eligibility of out-of-state and Canadian architects for registration as architects in the Commonwealth of Massachusetts by means of reciprocity in accordance with the procedures established by the National Council of Architectural Registration Boards;
(5) To issue certificates of registration to all individuals who have met all of the applicable requirements for registration;
(6) To establish and maintain records of the names and addresses of all registered architects in the Commonwealth of Massachusetts;
(7) To make such rules and regulations as are necessary and proper for the performance of its duties;
(8) To investigate complaints of possible violations of any of the provisions of M.G.L. c. 112, ss. 60A through 60O and/or 231 CMR 2.00 through 4.00, or of the accepted standards of practice for architects;
(9) To take such disciplinary action as may be appropriate in the case of any violation of any of the provisions of M.G.L. c. 112, ss. 60A through 60O or 231 CMR 2.00 through 4.00; and
(10) To perform such other duties and functions as may be necessary and proper for the administration and enforcement of M.G.L. c. 112, ss. 60A through 60O.
2.06: Board Procedures
(1) Board Meetings - In addition to the two regular meetings prescribed by law, the Board shall hold additional meetings at the call of its Chairman or Secretary, who shall give due notice of the time and place of such meetings. Three members of the Board shall constitute a quorum for the transaction of business, but not less than three like votes shall constitute a majority necessary for official action by the Board. Executive sessions shall be conducted only for the purposes authorized by M.G.L. c. 30A, s. 11A1/2, and shall be conducted in accordance with that statute.
(2) Officers - Officers of the Board shall be elected and shall serve as prescribed by M.G.L. c. 13, s. 44B.
(3) Membership in NCARB - The Board shall maintain membership in the National Council of Architectural Registration Boards (NCARB). The Board shall maintain up-to-date information on the policies and procedures adopted from time to time by NCARB, and shall cooperate with NCARB in establishing and maintaining uniform standards of professional qualification throughout the United States and Canada.
(4) Membership in NECARB - The Board shall maintain membership in the New England Conference of Architectural Registration Boards (NECARB), shall attend meetings of the Conference, and shall cooperate with the other member boards of that organization for the purpose of establishing like policies and standards concerning the registration of architects and the enforcement of laws regulating the practice of architecture in the New England states.
(5) Roster - The Board shall establish and maintain an annual roster of duly registered architects in the Commonwealth of Massachusetts, which shall show the name, registration number and last known mailing address of each such registered architect.
231 CMR 2.00: M.G.L. c. 13, §§ 44A 44D; M.G.L. c. 112, §§ 60A through 60-O.


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Dan Kitwood / Getty Images
Imogen Davis poses with Rufus the Hawk on day seven of the Wimbledon Tennis Championships on Monday.
Rufus, the Wimbledon hawk stolen by thieves during the first week of the tennis tournament, has been found safe and well, police in London said late Sunday.
The American Harris hawk, who deters pigeons from the All England Club, was stolen along with his box overnight between Thursday and Friday.
He was handed in to an office of the national animal charity RSPCA in Putney, south west London, and is back in his owners' hands, police said.
Ian Walton / Getty Images, file
Rufus the resident Harris Hawk keeps the courts pigeon free on Day Seven of the Wimbledon Lawn Tennis Championships at the All England Lawn Tennis and Croquet Club in this 2009 file photo.
Hopes were raised of finding him safe after the box was spotted abandoned just north of the tennis venue on Sunday afternoon.
The news was confirmed on Rufus' personal Twitter feed, which has been silent since his disappearance except for appeals for information.
He was taken from a car parked on a private drive in a nearby residential street, with the rear window open for ventilation.
Owner Imogen Davis said that she "could not believe" that the Hawk had been found and thanked everyone for returning him safely.
Hawking was first introduced to the All England Club in 1999 as an environmentally-friendly method of pest control.
Pigeons are not the Harris Hawk's natural prey, and they are trained not to attack but to circle and fly around the courts to scare the birds.
Rufus is flown each morning and evening of the championships before and after play, but not during, to avoid any distraction.
ITV News is the UK partner of NBC News.
More world news from msnbc.com and NBC News:
- Texas student mauled by chimps in S. Africa undergoes 6 hours of surgery
- Masked 'goons' kill at least 17 in attacks on churches in Kenya
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Follow World News on msnbc.com on Twitter and Facebook


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During the life of a trust, its tax status may change from grantor to non-grantor, or vice versa. This may be deliberate (a powerholder relinquishes a power that caused the trust to be a grantor trust), unintentional (a change in trustee) or even unnoticed (a beneficiary attains a certain age). Of course, a trust also will lose grantor status due to the death of the grantor, but that is not our focus here.
Whatever the cause of the change in grantor status, there may be unexpected income tax consequences because of that change.
On some issues, there is guidance on how to deal with the change. A number of sources describe the effect of a trust that is partially grantor; either by a percentage, by passage of time,1 or by rights to a specific portion of the trust.2 One point that is clear is that a trust files only one tax return, even if it has grantor and non-grantor portions, and even if those portions change within the taxable year.3 But these regulations do not provide specific guidance on how to allocate income and deductions between the grantor and non-grantor portions of the year.
Common sense would say that if the trust is on the cash method of accounting, income tied to a specific event (capital transaction) or date (dividends received) would be specifically allocated to the grantor or non-grantor period in which the income recognition event occurred. The same would apply for any deductions. Income (and expense) that accrues over time such as original issue discount income logically would be allocated between the grantor and non-grantor portions based on the number of days in each status.
What may not be so obvious is the treatment of income from entities.
Pass-through Entities
Internal Revenue Code Section 706(a) requires that partnership income, loss or credits be included in the taxable income of the partner for "any taxable year of the partnership ending within or with the taxable year of the partner." So, if the partnership year ends December 31, and the trust becomes non-grantor on December 1, it appears that the allocable partnership tax attributes are wholly included in the trust's taxable income, and none are allocated to the grantor. Conversely, if a trust becomes grantor in September, the entire year's results would be reported in the grantor portion, and none taxed to the trust.
For Subchapter S corporations, which generally follow a "per day, per share" method of allocating income,4 the results are quite different. With a permitted S corporation grantor trust, the deemed owner of the trust is treated as the S Corporation shareholder, as is the sole income beneficiary of a qualified subchapter S trust (QSST).5 So, a formerly grantor trust that makes a QSST election to retain its status as a qualified shareholder might have two grantor portions of its tax year: one for the original grantor, and one for the beneficiary who is deemed the grantor after the QSST election. If the trust was a grantor trust with respect to the beneficiary due to withdrawal rights under IRC Section 678, then the full year's income would be allocated to the same individual.
Unless the S corporation is eligible for (and makes) the book-closing election6 that would bifurcate the tax year, the income (or loss or credit) allocated to the grantor and non-grantor portions of the year would be allocated by days, even if the income were not earned evenly throughout the year.
If the formerly grantor trust cannot be a QSST, an electing small business trust (ESBT) election is the only alternative. ESBTs also can be partially grantor trusts,7 and the same "per share, per day" rules would apply to allocate the income between the grantor and non-grantor portions if the change were mid-year. If an ESBT becomes a wholly grantor trust, the trust continues to be an ESBT, and a qualified S shareholder. But the grantor is taxed on the income as with any other grantor trust.8
Although a grantor trust with a single U.S. citizen or resident grantor could qualify as a permitted S corporation trust without having to make an election, most non-grantor trusts must make either a QSST or an ESBT election to be a permitted S corporation trust to avoid terminating the S election.9 Trustees of trusts holding S corporation stock are well-advised to pay attention to the regulations and election deadlines.
Estimated Payments
What happens if the trust makes estimated payments during what turns out to be a grantor period? As long as the trust is non-grantor at the end of the year, based on IRC Section 643(g) and the instructions for Form 1041-T, the trustee may elect to treat those payments as a deemed distribution to the beneficiaries as of the last day of the year. The effect of that election (made by filing the Form 1041-T) is to allocate the estimates to the beneficiaries, but as of January 15 of the following year.10 Or, the trustee can file a Form 1041, and request a refund of any overpayment. Neither method is completely satisfactory. If the trust was grantor to the beneficiaries, allocating estimated payments via Form 1041-T may leave them subject to an underpayment penalty for the earlier, grantor, portion of the year; but having the trust file for a refund leaves the beneficiaries underpaid until they pay their taxes individually.
What if the trust is wholly grantor by the end of its year? Can the trustee still use Form 1041-T to allocate estimated payments to the beneficiaries? Apparently not: the Committee Reports for Section 643(g)11 and the Form 1041-T instructions contemplate that any amount subject to the election is deemed a distribution under the 65-day rule of Section 663(b). Because a grantor trust does not have a distribution deduction, this criterion seems to preclude the election by a trust that is wholly grantor by its year end.
If the trust was grantor to the settlor, the grantor cannot personally use the estimated payments made by the trust applied to its own taxpayer identification number, although any state payments would be deductible.12 The grantor might incur an underpayment penalty if the unexpected grantor status of the trust causes inclusion of significant additional income in his or her return.
Suspended Losses, Deductions
Assuming that a non-grantor trust has accumulated passive losses allocable to one or more activities at the time it becomes a grantor trust, what happens to those losses? There are at least three possibilities:
- the losses are suspended at the (now-grantor) trust level until the property is disposed of to an unrelated party;
- the losses are added to the basis of the property; or
- the losses are lost because there is no provision for them.
In most situations, the first option seems to fit best with the original intent of the law. Under IRC Section 469(g), a loss incurred by disposing of a passive activity to a related party is suspended until the purchaser sells the property to an unrelated party. Although the change to a grantor trust is not generally deemed such a disposition,13 such treatment would allow the economic loss to be deducted by the grantor when the property leaves the family unit. It is also possible that the Internal Revenue Service or the courts could find the rule for transfers by gift applies,14 even though there is no taxable or legal gift due to the change to a grantor trust. If that rule does apply, the suspended losses would become additional basis in the hands of the grantor, which might allow a deduction sooner than the first option if the activity generates additional losses.
The third option, besides being unfair, does not harmonize with the intent of the passive loss rules, which was to delay deductions until the activity was sold, not to deny the deduction of actual out-of-pocket losses. It's worth mentioning that between the enactment of the passive loss rules in 1986 and the effective date of the passive loss regulations applicable to personal bankruptcy estates under Section 1398,15 debtors could deduct their suspended passive losses on their 1040 when a passive activity was sold by their bankruptcy estate. So, triggering a deduction due to a sale by a different party is not without analogous support.
Different considerations apply when determining whether there's a good fit with the intent of the passive loss rules when a trust becomes grantor to a beneficiary due to the beneficiary's right to withdraw the property at a given age. In such cases, the transfer by gift provision16 or the distribution by a trust provision17 appear more appropriate, both of which add the suspended losses to the basis of the property. The difference is that a withdrawal right means the property can actually be removed from the trust, thus completing a transfer by gift that was contemplated at the trust's inception, and fitting better within the phrase "distribution from a trust." The ability to remove the property should be extended the same treatment as an actual withdrawal even though the property is actually not removed from the trust.
What if the situation were reversed: a previously grantor trust becomes non-grantor? Following the pattern for a change to a grantor trust, any passive losses on the former grantor's return would be suspended on that return until the trust sold the activity to a third party. Should the rule for gifts apply instead, adding the suspended losses to the trust's basis in the activity? For a change from grantor to non-grantor, that rule would more closely follow the economics of the loss. When a trust changes from grantor to non-grantor, the gift rule appears to provide a better fit with the intent of the law, because the trust was out-of-pocket for the previously suspended losses. When the activity is eventually sold to a third party, the trust would have the benefit of deducting all suspended losses that it had incurred. But, given the lack of guidance on the subject, the position that the related party rule would apply enjoys the same level of support.
Often overlooked, or confused with limitations on losses due to insufficient basis, the at-risk limitation applies to certain investments18 by trusts as it does to individuals.19 If a trust has an activity with a suspended loss due to an at-risk limitation, the best available guidance is Proposed Regulations Section 1.465-67, which, when a transfer of the interest occurs, adds the suspended loss back to the basis of the activity in the hands of the transferee. This regulation applies to any transfers or dispositions when the basis of the activity carries over to the transferee. While not specifically addressing grantor trusts, these terms seem broad enough to encompass the deemed transfer from a grantor to a non-grantor trust or vice versa. Although these regulations were proposed more than a generation ago, the treatment is consistent with the treatment of suspended passive losses. These two statutes had similar intents: to limit deductions from activities that were deemed to be "tax shelters."
Although Treasury Regulations Sections 1.1015-1 and 1.1015-2 allow the grantor's basis to carry over to trusts for most types of transfers, the at-risk amount is a narrower concept than basis, and there is no similar provision to allow the grantor's amount at risk to transfer into a trust upon a gift, sale or other transfer.
Basis of Property
One issue that seems clear enough regarding blinking trusts is that the basis of the property does not change when the grantor status changes. Treas. Regs. Section 1.1015-2(a)(1) is broad enough to cover any types of transfers between the grantor and a trust, a trust and a grantor, or a trust and a beneficiary. That section covers transfers other than by gift, bequest or devise, but even if the deemed transfer by change of grantor status is a gift, the same result is obtained under Section 1.1015-1(a)(1), which covers transfers by gift.
Of course, in tax as in the rest of life, any rule must have its exceptions, and the basis carryover rule has one. In addition to the basis increases that may occur by operation of the passive loss or at-risk rules, which may add suspended losses to basis, the grantor can sometimes recognize gain upon loss of grantor status. Any gain recognized by the grantor is added to the trust's basis in the property.20
The grantor will always recognize gain on grantor status termination in one situation. Assume a partnership had allocated losses to the grantor trust. The grantor deducted those losses supported by liabilities allocated to the trust, but deemed allocated to him, again because of the trust's grantor status. He will be deemed to have realized proceeds on sale equal to the amount of liabilities no longer deemed allocated to him when grantor status terminates, which would then be offset by his basis in order to determine any gain.21
Could a similar gain be triggered if the grantor trust had been holding S corporation stock instead of a partnership? Given the limitations on losses deductible by shareholders,22 such gain recognition is possible but less likely.
In addition to carryovers that attach to specific activities of trusts such as at-risk or passive losses, many trusts have carryover attributes that accumulate at the trust level. Among these carryovers are common ones such as capital or net operating losses, and less common ones such as depletion and investment interest. Trusts also can accumulate credit carryforwards, such as foreign tax credit and alternative minimum tax credit.
When a trust terminates, IRC Section 642(h) provides that excess net operating losses, capital losses and excess deductions on termination are allowed to the beneficiaries succeeding to the trust property. There are no provisions, not even "as provided in regulations," for distribution of any other types of losses, nor of any credits.23 Therefore, any attempt to preserve other suspended losses or credits will have to look for a legislative, not a regulatory, solution.24
How might Section 642(h) apply when a trust changes grantor status, assuming it applies at all? In one situation, it seems reasonable that the listed deductions could be used when a trust changes from non-grantor to grantor status. If a beneficiary reaches an age where she could withdraw property from the trust, but chooses not to, the trust becomes grantor to her. For income tax purposes, this scenario is as if the beneficiary had withdrawn the property and recontributed it for her own benefit.25 Thus the existing non-grantor trust has effectively terminated for income tax purposes, even though it continues for legal purposes. It therefore seems possible that a beneficiary of a Section 2503(c) trust attaining age 21 could benefit from a capital loss, operating loss or excess deductions flowing out at the time of the trust's change in status.
Outside of that limited circumstance, it's difficult to justify deeming any attributes to be distributed to a grantor solely because a trust becomes grantor. The theory behind the distribution of those attributes is that they should flow to the party who suffered the economic loss that gave rise to them.26 In an irrevocable grantor trust, it's the beneficiaries who will eventually bear the economic losses that created the carryovers, not the grantor or deemed grantor. So, lacking either statutory or logical authority, it would be difficult to justify distributing capital, operating or excess losses solely upon a change to grantor status.
What if a trust is terminated by distribution to the beneficiaries while the trust is still a grantor trust? Should the beneficiaries then receive the benefit of capital or operating losses arising during the trust's prior non-grantor years, assuming any net operating losses have not expired? Although that's certainly in accord with the intent of the statute, the regulations do not contemplate that possibility. Disclosure might be advisable.27
If, instead, a grantor trust regains its non-grantor status in the future, there is no reason to think that all unexpired and undistributed attributes (deductions, losses or credits) would not again be available to the trust. After all, the trust is still the same taxpayer, notwithstanding the changes between grantor and non-grantor status.
Many of the consequences of a change from grantor to non-grantor status, or vice versa, can only be determined by analogy or analysis of the intent of a statute. If a particular position is at a "less than 'more likely than not'" level of authority, the preparer probably will want to consider disclosure to avoid a preparer penalty.28 If the position taken affects the grantor's return as well as the trust's, the same considerations will apply to that return.
Any tax advice included in this written communication was not intended or written to be used, and it cannot be used by the taxpayer, for the purpose of avoiding any penalties that may be imposed by any governmental taxing authority or agency.
Private Letter Ruling 8035067, (June 6, 1980) describes the income tax effects of a trust that includes annual withdrawal rights and withdrawal rights at certain ages.
Treasury Regulations Section 1.671-3, 1.671-4(a).
Treas. Regs. Section 1.671-4(a).
Internal Revenue Code Sections 1366(a)(1) and 1377(a)(1).
IRC Section 1361(c)(2)(B)(i), 1361(d)(1)(B).
IRC Section 1377(a)(2) and Treas. Regs. Section 1.1377-1(a)(2)(iii).
Treas. Regs. Section 1.641(c)-1(a) and (b).
Treas. Regs. Section 1.641(c)-1(c).
IRC Sections 1361(c)(2) and 1361(d).
IRC Section 643(g)(1)(C)(ii).
Conference Committee Report on P.L. 99-514 Section 1404(b) (Tax Reform Act of 1986).
Treas. Regs. Section 1.671-2(c).
The exception involves debt in excess of basis: see Treas. Regs. Section 1.1001-2(c) Ex. 5.
IRC Section 469(j)(6).
Cases commencing after Nov. 8, 1992. Treas. Regs. Section 1.1398-1(f).
IRC Section 469(f)(6).
IRC Section 469(f)(12).
IRC Section 465(c)(1).
IRC Sections 465(a)(1) and 641(b), Revenue Rulings 78-175 and 80-75.
Treas. Regs. Section 1.1015-2(a)(1).
Treas. Regs. Section 1.1001-2(c) Ex. 5.
IRC Section 1366(d).
Contrast with IRC Section 1398(g)(8).
Rev. Rul. 58-191, 1958-1 CB 149.
IRC Section 678(a).
Treas. Regs. Section 1.642(h)-3, Nemser v. Comm'r., 66 TC 780.
IRC Section 6694(a) and Form 8275.
IRC Section 6694(a).
Laura H. Peebles is a director at Deloitte Tax, LLP, in Washington


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A nike CLASSIC. I might have to cop another pair.
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November 5, 2012 BY John Kim / 8
Not to say your sneaker collection is invalid if it lacks a pair, but Neon 95s are certainly essential to any rotation. The OG Neon has seen a release several times since its debut in '95 so opportunity hasn't been lacking, and with 2012's 'No Sew' version and 2013's Engineered Mesh providing some alternatives to the original, you might as well re-stock on the first-born. This January, Nike will re-release or original Air Max 95 colorway, so if you've been eyeing a pair, hold out for just a few short weeks and you'll have 'em on your feet in no-time!
Nike Air Max 95 OG
White/Neon Yellow-Black-Anthracite
via overkillshop
Filed under: Air Max 95 Nike Air Max Upcoming Sneakers
Tags: Nike Air Max 95
A nike CLASSIC. I might have to cop another pair.
Nice, I slept last time and only copped the team orange and photo blues. I'll be getting these this time around.
...ahhh,brings back memories...classic.
please have the old school grey toe and none of this black toe shat
They release all the time but are worth a pick up. Just a classic shoe. A must have
Yawn! There drop every 3 years nike running out of ideas
My 2010's are still in good shape, but these are always worth a re-up.
Nice real nice
Subscribe to the Sneaker News Youtube Channel


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MANILA, Philippines- TV5 stars got together as the network launched its latest entertainment and public affairs programs on Thursday night.
TV5's Chief Entertainment Officer Wilma Galvante said Kapatid network is still young, but it has been creating bold new shows.
She said that she admires the flexibility that the networl allows "in terms of thinking out of the box and creative executions because hindi masikip ang opportunity for TV5 to launch new content, to launch new entertainment shows."
"Madaming puwedeng gawin and we're not limited to a particular genre, and we're not limited with the stories that we could try," she said.
The following are TV5's latest entertainment programs:
Face the People: Gelli de Belen and Christine Bersola-Babao team up in this new show, where they advise their guests in settling life issues.The show airs from Monday to Friday at 4:30 in the afternoon.
Let's Ask Pilipinas: The first game show that Aga Muhlach will be hosting . The actor said he really doesn't want to do TV series at the moment and would like to focus on hosting stints. It airs Monday to Friday at 8:00 in the evening.
Madam Chairman: Sharon Cuneta has proven her talent in drama for years now. That's why it's a breath of fresh air for her to do the sitcom, where she plays the role of a barangay chairwoman. Joining her in the show are Jay Manalo, Ciara Sotto, Bayani Agbayani, Cita Obrero, Hermes Magpantay, Fanny Serrano, Akihiro Blanco and Shaira Mae Dela Cruz. It will start on October 14, Monday to Friday at 7:00 P.M.
The Gift: Ogie Alcasid's first teleserye as a Kapatid talent. The show is about "finding love and joy" after losing something dear to you. It will start airing on October 14, at 7:30 in the evening.
Positive: Is one of TV5's most anticipated upcoming drama series, which stars Martin Escudero. Galvante said the program "creates awareness even with sensitive and taboo issues." Another trivia about the show, Warner Brothers considers buying this show, as it promotes awareness about HIV and AIDS. It will air on October 14, at 8:30 P.M.
For Love or Money: Love or money? This question will be answered by Alice Dixson, Derek Ramsay, and Ritz Azul in the upcoming drama series. This one-hour primetime series will air on October 14, at 9:30 in the evening.
The network also presented its latest news and public affairs program, including "KBO" programs. KBO stands for Block of Knowledge, Information and Opinion.
News and Current Affairs head Luchi Cruz Valdez said the new shows are guaranteed "informative, educational, and entertaining."
The new shows will run from 10:30 p.m. during weekdays.
The KBO starts off with "Demolition Job" hosted by Paolo Bediones which will challenge commonly known facts.
Cheryl Cosim, meanwhile, will play with statistics in her show "Numero" and Lourd De Veyra will give history lessons in his program "History."
The show "Dayo" will tackle everything about the overseas Filipino workers (OFW), which will be hosted by Atty. Teresa Licaros. Paolo Bediones will discover the science behind our favorite sports in his program "Astig."
Each night will be capped by another two informative shows: "Pilipinas News," which will be hosted by Paolo Bediones, Cheryl Cosim, and Jove Francisco. While an in-depth view of the issues will be delivered by Luchi Cruz-Valdez in "Reaksyon."
TV5 President and CEO Noel Lorenzana hopes that the news shows will "establish a more competitive industry."


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But Consumer Reports cautions that this beauty trend, fueled by celebrities who use hair extensions, can turn ugly.
That's today's On Your Side.
"I am my hair, hair, my hair." Lady Gaga has received a lot of media attention for the outrageous hairstyles she creates with her hair extensions. Other celebrities from Jessica Simpson to Raquel Welch have hawked lines of hair extensions. And many women longing for a full head of hair are following their lead. But this beauty trend has a dark side. Jennifer Aniston reportedly said she cut her hair because it "was getting thinned out again from all the extensions." Latesha Parks, influenced by both celebrity fashion and her friends, got hair extensions. Latesha Parks "I've been wearing them about nine years." But now her hair has broken off, and she has a spot where her hair won't grow anymore. Randee Bank also had problems after using hair extensions. Randee Bank "I still have bald spots. The hair has not grown back." Consumer Reports' Dr. Orly Avitzur became concerned when one of her patients with hair extensions complained of excruciating headaches. Orly Avitzur "There are people who use hair extensions without complaint. But extensions add excess weight, pulling on the hair, which can lead to damage of the hair follicles." Hair salons use a wide variety of ways to attach the extensions to natural hair, including glue and tape, as well as clips like these. "If you wear extensions and start to see signs of hair loss, stop right away before the problem becomes permanent." Salon owner Dawn DiDomenico knows the dangers. She refuses to use hair extensions. Dawn DiDomenico "It looks like really beautiful hair, but what it does underneath is quite scary." If you'd like to have fuller-looking hair without extensions, hair salons recommend trying gels and sprays that promise to add volume.
I'm Martha Koloski and that's today's On Your Side.


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Public transport - train
The Schiphol NS Dutch Railways station is located directly under the airport. You can buy train tickets at the NS counter or use one of the yellow and blue ticket machines at Schiphol Plaza.
Amsterdam Airport Schiphol is also easily accessible by public transport from other European countries. Various trains travelling to and from Belgium and Germany call at the Schiphol station. Free baggage trolleys are available at the platforms.
Train tickets
International train tickets can be obtained at the NS Hispeed counters, located near the Meeting Point at Schiphol Plaza. International tickets can also be purchased online on the NS Hispeed or Thalys websites.
Average rail travel times to and from Amsterdam Airport Schiphol
Train tickets
Train tickets for the Netherlands can be purchased from the yellow ticket machines at Schiphol Plaza or the NS Dutch Railways ticket counters located near the Meeting Point at Schiphol Plaza.
Train travel information
Visit the Journey planner on the NS website for fast travel advice (in English). The fastest and shortest connections to and from Schiphol can be found here, as well as all relevant travel updates.
Night-time train services
Departing or arriving at night or early in the morning? Then use the NS night-time service. Night-time train services operate once every hour between Utrecht Central Station – Amsterdam Central Station – Schiphol – Leiden Central Station – The Hague Central Station – Delft and Rotterdam Central station and vice versa. For more information: www.ns.nl/en.
Average travel times to and from Amsterdam Airport Schiphol
Amsterdam 0:15
Haarlem 0:40
Utrecht 0:30
Den Haag 0:30
Rotterdam 1:00
Enschede: 2:09


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Comment by Steven Medford - July 22 2015 @ 04:13 AMSage fly rod tubes make traveling so much easier while protecting your investment. I was extremely pleased with my purchase of this fly rod tube.User Rating:
Comment by Steven Medford - July 14 2015 @ 11:47 AMFor countless years of my personal fly fishing experiences, Sage products have been my first choice for my my fly fishing needs. Their rod tubes are extremely durable and make traveling to fly fishing destinations much easier. I am grateful to Blue Angler to making this purchase such an easy endeavor.User Rating:


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Kirkland Police Arrest Wells Fargo Bank Robber/
Kirkland Police Detectives arrested a male suspect in Everett last night believed to have robbed the Totem Lake Wells Fargo Bank this past Wednesday. The adult male robbed the bank just after 3:30pm when he entered wearing a mask and implying a weapon. Kirkland Police Detectives were able to track the suspect to Everett where he was placed under arrest around 11:00pm last night.
Kirkland Police Detectives praised the work of officers who first responded on scene and the invaluable assistance provided by witnesses and citizens who came forward to positively identify the suspect. The suspect has an extensive criminal history including multiple bank robberies. The Kirkland Police Department wishes to thank everyone in the community who helped make the arrest of this dangerous criminal possible.


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Ruby Tuesday Inc. reported a net loss of $22.2 million during its first fiscal quarter, driven by same-store sales declines of 11.4 percent at company-owned restaurants and an 8.4 percent at domestic franchised restaurants.
President and chief executive James J. "JJ" Buettgen said that although the chain benefited in the last three weeks of the Sept. 3-ended quarter from positive reception of the pretzel burgers, flatbread appetizers and green bean tempura introduced in August, the ongoing brand repositioning would be slow to show results.
Buettgen predicted same-store sales declines in the high-single digits in the second quarter with improvements in the third quarter and positive same-store sales in the fourth quarter.
Ruby Tuesday opened three company-owned and two franchised restaurants under the Lime Fresh Brand and closed three company owned and two international franchised Ruby Tuesday locations. The company currently operates 703 Ruby Tuesday units and franchises 75. It owns and operates 21 Lime Fresh locations and franchises eight additional ones.
NET INCOMEResult: -22.2 million, or -36 cents per share
% Decrease: 7.7% (from $2.6 million, or 5 cents per share)
REVENUEResult: $289.7 million
% Decrease: 11.7% (from $327.9 million)
% Decrease at company owned restaurants: 11.4%
% Decrease at franchised restaurants: 8.4%
Source: Company report
• Ruby Tuesday reports $29M loss in 4Q
• Ruby Tuesday names new president, COO
•Same-store sales at NRN.com
Contact Bret Thorn at firstname.lastname@example.com.
Follow him on Twitter: @foodwriterdiary


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Hot fixes are quick, downloadable code fixes for specific issues. From time to time, Adobe sometimes adds additional hot fixes to this page when problematic issues are identified and testing of the hot fix is completed. Hot fixes are meant to be interim solutions to issues that will be included in an upcoming Updater or product release.
Adobe strongly recommends installing hot fixes in your test/staging environment before deployment in your live production systems.
Click the article title of each Hot Fix for full instructions.


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About IFC Leadership
Dimitris Tsitsiragos, Vice President, Global Client Services
Dimitris Tsitsiragos leads IFC's international investment operations and advisory services. He also oversees IFC's client coverage group, which forges relationships with key private sector partners worldwide.
Mr. Tsitsiragos was previously Vice President for IFC's Europe, Central Asia, Middle East, and North Africa region, where he led IFC's investments and advisory services—delivering an investment program of almost $7 billion in fiscal year 2014 alone, and managing a portfolio of over $13 billion.
A Greek national, Mr. Tsitsiragos became Vice President in July 2011. Prior to this, he was Director of the Middle East, North Africa, and Southern Europe department at IFC, where he developed a new strategy to support the region's private sector in the wake of the Arab Spring. This included the creation of the E4E Initiative for Arab Youth, which brings together public and private providers of education and private companies to improve the quality of education in the region.
Mr. Tsitsiragos has extensive experience in a number of sectors—including manufacturing, services, and oil and gas. From 2004 to 2010, he led IFC's Global Manufacturing and Services department, where he was responsible for IFC's activities in the areas of tourism; retail and property development; construction materials; the forest-products chain; life sciences; and energy-efficient machinery.
Mr. Tsitsiragos has also worked in a wide range of regions, including South Asia, and Central and Eastern Europe, where he held several leadership positions. He spent over two years in New Delhi as IFC's Director of the South Asia department, where he doubled commitments for the region in all sectors. He also doubled IFC's portfolio in India, and significantly improved regional profitability as a result of decreased nonperforming assets and the successful execution of an equity divestiture strategy.
Prior to his South Asia appointment, Mr. Tsitsiragos served as Manager of New Investments for IFC's Eastern/Central Europe region, and Manager of IFC's oil and gas division. He led the first IFC financings in Central Asia and the Caspian, including Early Oil and BTC (Baku-Tbilisi-Ceyhan pipeline). He also represented IFC on a number of operating committees in Argentina, Kazakhstan and Egypt for oil and gas properties producing over 120,000 barrels per day.
Externally, Mr. Tsitsiragos has served on the Board of Directors for both IDFC (India) and the Commercial Bank of Ceylon (Sri Lanka). He holds an MBA from George Washington University.


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WEF Discussion Forums
Operation and Maintenance
Mercury Control
Hi Everyone,
I am trying to learn more about programs used by other utilities to help control mercury from a pretreatment standpoint. For example, does your entity have the following programs in place?
1) Amalgam separator program with local dentists? Inspection process?
2) Programs for photo finishers to remove Hg prior to the collection system? Inspection process?
3) Program that investigates and identifies all potential and real sources of Hg from all non-domestic sources including schools? Inspection process?
4) Other programs or lessons learned?
Thank You!
I was an industrial waste engineer for City of Toronto. We did a joint study on dental practices with Environment Canada. There are 2000 dentists in the City. We amended the City by-law to demand that all dentists install and maintain amalgam traps. The month after the deadline was imposed there was 40-80% reduction in influent mercury at 4 Toronto STPs. The remainder is probably legacy mercury from dental and other uses sitting in sewers - with specific gravity of 11-12 it doesn't like to move in sewer systems. Piles of amalgam can be seen in dental plumbing systems if no amalgam trap is in place.
Plumbing and maintenance of the traps are key issues; You just can't buy a trap and install it willy-nilly or fail to maintain it.
In my opinion 90%+ of all mercury entering an STP may be from dentists.


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Raised in the isolated Gaelic- speaking community of Glenuig, Allan MacDonald started piping when he was nine and went on to pursue a competitive career which included winning the Inverness Clasp on two occasions. He was taught first by Pipe Major John MacKenzie, Campbeltown and then piobaireachd by Bob Nicol, Ballater and Roddy MacDonald, South Uist.
He soon, however, became ambivalent towards the competitive discipline of piping and was at the forefront of efforts to introduce alternative styles of playing light music in the 1970s and 80s. In the more classical genre of Ceol Mor, he set out to explore the extent to which modern styles of piobaireachd playing differ from those of the early 18th century.
This he did by re-uniting piobaireachd with Gaelic language rhythms in song, thereby placing the tunes in their original socio-linguistic context. His work is contained in an M.Litt thesis, completed at the School of Scottish Studies, University of Edinburgh, in 1995.
He has also published a collection of music, The Moidart Collection, and in 1998 released the highly-acclaimed album Fhuair mi pog with the Gaelic singer Margaret Stewart. In October 2001, released a second album "Colla mo Run"
- Fhuair mi pog (1998), Greentrax
- Ceol na Pioba – Piob Mhor (2000) – Recorded live at the 1999 Edinburgh International Festival
- Colla mo Run (2001), Greentrax
- Piping Centre Recital Series 3 Volume II – Recorded live in the Piping Centre
Allan MacDonald is not available for lessons.


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Jul 31, 2009 12
Sirius show tonight, Moreno interview, more
Just a few items to cover here for those who care. I've been swimming big time trying to get a bunch of developmental stuff down before all hell breaks truly loose, and I'm close. Here's a few items.
One, the Sirius Fantasy Football Show returns tonight at 8pm ET. Our first guest is Panther RB DeAngelo Williams, which should be a good one. I hope to have the audio up on the site Saturday.
Speaking of audio, our Adam Caplan caught up with Bronco RB Knowshon Moreno last week, and we slapped that brief interview on the site. I was going to go, but too busy. Adam was at a Reebok commercial shoot with Moreno in Philly. Seems like a really nice kid, and Adam said he was terrific.
If you missed the debut of the call-in radio show, it's now up on the site and lisentable. It went okay for a first show, and I only expect it to get better. That's every Thursday night now from 7-8. You can download the show and/or itunes it at blogtalkradio.com/fantasyguru.
You may have noticed we updated the site a little today (yet another thing I've been working on), and I like the look. Notice the […]


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BOSTON (CBS) – The fuel pump system at Logan Airport is now operational once again following a fire Tuesday.
The fire was in one of 12 underground pumps that provide fuel for planes.
WBZ NewsRadio 1030's Karen Twomey reports
There was little damage and no one was hurt.
But about 15-percent of the flights at the airport were affected.
Several were cancelled and Massport had to bring in more than 200 cots so stranded passengers had somewhere to sleep overnight.
Most flights were back on schedule Wednesday morning.
As always, Massport suggests calling your airline before heading to the airport to catch your flight.
The cause of the fire is not known, but authorities said it does not appear to be suspicious. There is speculation that a bearing may have overheated.


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New London - Lesbian comedian Erin Foley of California, who emceed Saturday's Pride at the Beach festival at Ocean Beach, asked her audience what it was like to be gay in New London.
The crowd hooted and applauded.
The longer answer, from the organizers at OutCT and festival-goers, was that it is getting better all the time, and not just on a summer Saturday among other members of the LGBT community. At the festival, wearing a rainbow tutu, dressing in drag or kissing a same-sex partner every 10 seconds was expected and celebrated.
More importantly, acceptance is becoming the norm in the community at large.
Drag queen Melody Lucas recently moved to the area from South Carolina with her husband, who is in the military.
"The military has been amazing," Lucas said. "We've come a ways. I think there's always room for growth and change."
Festival organizer Keri Cannon, who is a member of OutCT's board of directors, said the Coast Guard Academy recently invited the group to a discussion of gays in the military, and that OutCT also hosted a discussion about religion and homosexuality.
"We've put on quite a bit of social and educational programs in and around New London," Cannon said. "What we would like to see is for OutCT to expand, to build a nice, big, visible, positive gay and lesbian community that incorporates business as well."
It doesn't hurt that New London's mayor, Daryl Justin Finizio, is a gay man. The mayor, attending the festival with his husband, Todd Ledbetter, performed the opening ceremony. Finizio, who moved here from Rhode Island, said he and Ledbetter had one of their first dates at Ocean Beach. He said it was there that he noticed the city had "an integrated diversity," unlike other cities, where members of various communities live in their own enclaves.
"When I came to New London I noticed more interracial couples than in any other city," Finizio said. "They were young and old, so this was ingrained. There was an obvious gay couple next to a Latino couple next to an African-American couple, and everybody was being so good to each other."
Foley, the comedian, congratulated Connecticut on being "a shining example" for gay marriage, having legalized it in 2008. But not so long ago, being gay here could be very lonely.
"When I was 18, I thought I was on the only gay kid in all of Connecticut," said Chris Deveau, a 42-year-old city resident who volunteered at a sign-up booth for youth programs. He eventually found some supportive people at Yale University and in the Quaker community in West Hartford. Today, there is so much more for young gay people, Deveau said.
"It's great to see there are opportunities for youth," he said.
Curtis Goodwin, director of OutCT's new youth program, said he signed up 20 people between the ages of 13 and 19 by about 4 p.m. Goodwin, 27, of New London, said there would be separate groups for middle school children and young adults and that the focus would be on learning life skills, creating social media platforms, starting businesses and healthy living. A mother from Springfield who heard about the program dropped off five kids, he said.
Goodwin said it took a long time for him to be comfortable in his own skin, and he wants to ease the way for others.
"They're facing HIV, peer pressure and suicide," he said. "At some point, someone has to step up. My life is worth something, and I want to show them their life is worth something."
While New London's gay community turned out in large numbers, and drag queens from the city's bars were the official festival divas, Saturday's event drew visitors from distant towns and several surrounding states. The organizers estimated that about 500 people had come through as of 4 p.m., based on the number of programs they handed out.
"We go out of state a lot for this type of thing, so it's exciting for it to be here," said Samantha Sanborn of Windsor, who was relaxing on the boardwalk with her partner, "Hype" Howard. Both of the women belong to the New England Nightmare women's football team.
"It exceeded my expectations," Sanborn said of the festival. "I thought we'd be gone in half an hour."
Twitter: @KFLORIN
With Trainor sitting out, OneRepublic, Fradiani, Bay impress at Sun concert
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Malloy strikes deal with unions to stretch out spiking state pension costs
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City Council a 'mediator' in getting answers about L+M joining Yale-New Haven
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Take a test drive at Naskart Indoor Kart Racing in Montville
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Malloy strikes deal with unions to stretch out spiking state pension costs