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Nearly four years after Arizonans narrowly approved medical marijuana, a poll suggests that a slight majority favors following the lead of Colorado and Washington by legalizing the drug.Read More »
Lawmakers tour cannabis cultivation site
Two Arizona lawmakers toured a sprawling medical marijuana cultivation facility Thursday to see first-hand how the state's regulated medical marijuana industry has come into bloom.Read More »
Arizona not adding more medical marijuana uses
Arizona is again turning down proposals to expand the state's medical marijuana program.Read More »
Arizona medical marijuana patients consumed nearly 6,000 lbs. in 2013
Arizona's more than 43,000 medical marijuana patients smoked, ate or otherwise consumed close to three tons of the weed last year.Read More »
Medical marijuana businesses worry about legalization legislation
Phoenix Democratic Rep. Ruben Gallego's proposed legislation to legalize recreational marijuana in Arizona has some in the medical marijuana industry worried about losing their businesses.Read More »
Rep. Gallego pushing recreational pot legalization
Assistant House Minority Leader Ruben Gallego is about to become a hero of recreational pot smokers across Arizona, as he plans to introduce legislation next year to legalize recreational marijuana use in Arizona.Read More »
Judge: No county zoning rules apply to medical pot shops
Anyone looking to open a medical marijuana dispensary in unincorporated parts of Maricopa County no longer needs zoning approval from the county, a judge ruled last week.Read More »
ACLU sues Arizona over pot candies, sodas, balms, extracts
The American Civil Liberties Union will once more square off against Maricopa County Attorney Bill Montogomery in court over his efforts to stymie the state's medical marijuana law – this time over pot candies, sodas and balms.Read More »
Judge overturns zoning law on medical marijuana
A judge has overturned Maricopa County's zoning ordinance for medical marijuana dispensaries, ruling that the law was a "transparent attempt" to keep the businesses out of unincorporated areas of the county.Read More »
Grassroots pot legalization group hopeful for 2014 initiative
The same well-funded, national organization that ushered Arizona's medical marijuana law onto the books in 2010 already plans to return for a 2016 full-legalization effort. But that just isn't soon enough for some local activists.Read More »

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2301 COLLINS AV # 423 Miami Beach, Florida 33139
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EWM is not responsible for the accuracy of the information listed above. The data relating to real estate for sale on this web site comes in part from the Internet Data Exchange Program and the South East Florida Regional MLS and is provided here for consumers personal, non-commercial use, It may not be used for any purpose other than to identify prospective properties consumers may be interested in purchasing. Real Estate listings held by brokerage firms other than the office owning this web site are marked with the IDX logo. Data provided is deemed reliable but not guaranteed.


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Town-village merger proposal tabledOctober 05,2013BELLOWS FALLS A plan to merge the Vermont village of Bellows Falls with the town of Rockingham in 2014 has hit a delay.
The proposal would eliminate the Bellows Falls Village Corporation and the Board of Trustees, which would be turned over to the Rockingham Select Board.
Village services, such as police and fire departments, would continue to be supported by village residents through separate fees or taxes.
But some members of the village trustees and town Select Board said at a joint meeting Thursday that the plan doesnt include any details on the financial impact of the merger, the Eagle Times reported. It also doesnt specify any benefits for the town or village.
Paul Obuchowski and Jim McAuliffe, members of the ad hoc committee that developed the plan, said the details would come out in the public hearings. But some Bellows Falls trustees felt the plan lacked enough information to bring it to a public hearing.
Im in favor of just tabling it until there are some financials, said Trustee Charlie Hunter.
Rockingham Select Board Chair Thomas MacPhee agreed to return to village trustees with more information about the merger.MORE IN This Just InMONTPELIER A new report from a commission that studied the cost, availability and quality of... Full StoryVermont fish hatchery changes focus, looks inland
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April 10, 1973
UNITED STATES of America, Petitioner-Plaintiff,
IMPROVED PREMISES LOCATED AT the NORTHWEST CORNER OF IRVING PLACE AND SIXTEENTH STREET, known as 111 East Sixteenth Street, BOROUGH OF MANHATTAN, CITY AND STATE OF NEW YORK, et al., Defendants. UNITED STATES of America, Petitioner-Plaintiff, v. CERTAIN LAND, together with the improvements thereon, LOCATED AT the NORTHWEST CORNER OF IRVING PLACE AND SIXTEENTH STREET, BOROUGH OF MANHATTAN, CITY AND STATE OF NEW YORK, and Benjamin Kaufman, et al., Defendants
Bonsal, District Judge.
Bonsal, District Judge.
These are proceedings to determine the fair compensation to the defendants arising out of the Government's use and occupancy of the Borgfeldt Building at 111 East 16th Street, Borough of Manhattan, New York City.
The Borgfeldt Building has been in continual litigation since its occupancy by the Government. United States v. 396 Corp., 264 F.2d 704 (2d Cir.), cert. denied, 361 U.S. 817, 80 S. Ct. 60, 4 L. Ed. 2d 64 (1959); United States v. Improved Premises, 355 F.2d 316 (2d Cir 1966); United States v. Certain Land, Civ. Nos. 62-2272, 131-97 (S.D.N.Y. July 6, 1964), rev'd, 415 F.2d 265 (2d Cir.), modified, 420 F.2d 370 (2d Cir. 1969). See also United States v. Improved Premises, Civ. No. 131-97 (S.D.N.Y. Feb. 23, 1960).
The present proceeding is to determine the reasonable annual rental for the three years from July 1, 1964 to June 30, 1967 and to determine the direct economic loss, if any, sustained by the defendants by reason of the Government's annual options to renew on 30 days' notice for the seven years from July 1, 1960 to June 30, 1967.
The Borgfeldt Building is situated at the northwest corner of 16th Street and Irving Place. It was built in 1909 for occupancy by the George Borgfeldt Company, an importer of German toys and merchandise, which company went out of business sometime after the United States entered the First World War in 1917. Its history from then to the middle 1930s is not clear, except that it was unoccupied for a period of five or six years following the onset of the 1929 Depression. The Metropolitan Life Insurance Company acquired title to the property through foreclosure sometime in the middle 1930s, and in 1937 leased the building to Consolidated Edison Company, which made improvements to render the building more suitable for office use. On June 1, 1945, the Government subleased the building from Consolidated Edison, and in September of 1947 commenced the first of a series of condemnations which kept it in occupancy through June 30, 1967, the end of the period here involved. During its occupancy, the Government made significant expenditures to fit the building for its office use, which improvements were not to become the property of the condemnees, the Government retaining the right to remove them within six months after it vacated the premises. Under the terms of the takings, the condemnees were responsible for exterior repairs, insurance and taxes, the Government being responsible for all other expenses.
In 1945, 396 Corporation ("396 Corp.") purchased the building from the Metropolitan Life Insurance Company for the sum of $1,000,000, paying $200,000 in cash and giving a 15-year purchase money mortgage (4%) in the amount of $800,000. The stockholders of 396 Corp. were Samuel E. Aaron and Jacob Freidus. In September, 1960, a sale and leaseback transaction was entered into between 396 Corp. as seller, and Benjamin Kaufman and Nathan P. Jacobs as purchasers. 396 Corp. sold the property to Kaufman and Jacobs for $2,136,000, who leased it back to 396 Corp. for a term of 21 years with an option to renew for six additional 21-year terms. On the sale, 396 Corp. received $1,000,000 in cash from the purchasers together with a $500,000 purchase money mortgage. The purchasers took the property, subject to the existing mortgage which had been reduced to $636,000. 396 Corp. assigned its purchase money mortgage to Kaufman and Jacobs to secure its obligations under the lease.
Under the terms of the lease, 396 Corp. was required to pay an annual rental of $120,000 (which is equal to 12% interest on the $1,000,000 which it received). In addition, 396 Corp. was required to pay real estate taxes and other expenses arising out of the possession and operation of the building not paid for by the Government, including mortgage payments on the existing first mortgage which were added to the basic rent of $120,000. (51-54).*
In September, 1961, 396 Corp. was dissolved and its assets were liquidated to its two stockholders, Aaron and Freidus. On the liquidation, Aaron and Freidus reported a "gain on dissolution" of $659,775.15. Aaron subsequently died, and his estate was substituted as a defendant in these proceedings.
In April, 1962, Kaufman and Jacobs initiated summary proceedings against Aaron and Freidus for non-payment of rent, which proceeding was settled by stipulation which provided, in part, that Kaufman would operate the building, collect all payments from the Government and remit any excess to Aaron and Freidus. (99).
In the late spring of 1967, Kaufman and Jacobs contracted to sell the building to Peter Feinberg conditioned on the termination of the leasehold. Title closed on February 1, 1968, to be effective January 1, 1968.
(56). Feinberg paid $400,000 cash, delivered a purchase money mortgage in the amount of $1,072,000, and assumed the existing first mortgage on which there was a balance of approximately $528,000. (57, 93). In connection with this sale, a second dispossession proceeding was institutes by Kaufman and Jacobs in June of 1967, and a final order of eviction and termination of the Aaron-Freidus leasehold was made on August 16, 1967. Kaufman agreed that he would await the outcome of these proceedings before he collected some $150,000 then due and owing to him by the lessees.
Annual Rental for the Three Years July 1, 1964 to June 30, 1967
The Government, based on the testimony of its expert, Morris, contends that the fair rental value for the property for the years in question is as follows:
1964 $248,500
1965 255,000
1966 260,000
Defendants contend, on the basis of the testimony of their expert, O'Keefe, that the fair rental value for the property for the three years is $438,000 per annum or a total for the three years of $1,314,000. Both Morris and O'Keefe filed detailed appraisals.
In considering this issue, a review of the rentals on the property during the Government's occupancy, which were previously paid or fixed by the court in the condemnation proceedings, is enlightening:
1947-1953 $ 145,335.82 (Stipulated)
1953-1956 215,000.00 (Stipulated)
1958-1960 225,000.00 By the court. (Includes an award by reason of
the Government's options, 264 F.2d 704 (1959).)
1958-1960 225,000.00 By the court. (Plus reimbursement for any
increase of real estate taxes.)
1960-1964 230,000.00 By the court. (Lumbard, J. at 415 F.2d 265,
stated: "The parties do not object to the basic fair
rental value found by the district court for the
years in question [1960-1964]. This value was set
by the court at $ 230,000 per annum, after it
declined to adopt the government expert's figure of
$ 207,500, and the defendants' expert's
figure of $ 385,000, the latter estimate taking
into account the options.")
In this proceeding, defendants seek an increase in the fair rental value for 1964-1967 to $438,000 per annum as against $230,000 for 1960-1964, while the Government contends that the fair rental value is:
1964 $248,500
1965 255,000
1966 260,000
Defendant's expert, O'Keefe, found that the fair rental value was $2.25 per square foot, less 70 cents (for cost of operation by the Government), leaving $1.55 per square foot, which he multiplied by an estimated rental square footage of 283,000 to find a rental figure of $438,000 per annum. The Government appraiser, Morris, used a gross income approach and then deducted expenses. He estimated the gross rentals for the property as follows:
1964 $1.80 X 292,000 sq. ft. = $525,000
1965 1.85 X 292,000 sq. ft. = $540,000
1966 1.90 X 292,000 sq. ft. = $555,000
Morris then deducted the estimated expenses of running the building to reach his net rental figures for the three years.
In the proceeding to determine the fair rental value for 1960-1964, Judge Dimock used 215 Park Avenue South as a comparable building in fixing the rental at $230,000 per annum. In reaching this figure, Judge Dimock reduced his 215 figure by 20% because of improvements at 215 not present in the Borgfeldt Building. O'Keefe and Morris both used 215 Park Avenue South in their appraisals in this proceeding. O'Keefe found that the average net rental at 215 was $1.81 per square foot in 1964. Morris found that the average net rental for 1971 -- four years after the period here involved -- was $2.40, and he would make a 10% deduction because of the difference in the appointments of the two buildings.
The evidence at the trial did not show how much fair rental value from 1964-1967 had increased as compared to 1960-1964. O'Keefe testified that during the entire period 1960-1967 there was a substantial demand for older buildings in the Union Square area by Federal, State and City governmental departments.
In considering the fair rental value, 1964-1967, O'Keefe states, ". . . it can be safely asserted that no two properties in the area are comparable (as modern office buildings are comparable)." Nevertheless, in estimating the rental value, "It is essential to refer to rentals paid in buildings in the area at the same time." Then, after reviewing four other buildings (401 Park Avenue South; 343 Park Avenue South; 260 Park Avenue South; and 215 Park Avenue South) and two individual floor leases made by the City of New York in 1966 and 1967 at 257 Park Avenue South and 315 Park Avenue South, O'Keefe expressed the opinion that the fair and reasonable rental value of the subject property from 1964 through 1967 was $2.25 per square foot, or $1.55 after deducting 70 cents for costs paid by the Government. O'Keefe's estimates appear to have been influenced by the fact that Kaufman sold the building to Feinberg in 1968, who completely rehabilitated the building and rented it to the City of New York for rentals substantially higher than those previously paid.
The Government's appraiser, Morris, using the income approach on a multi-tenant building (which this is not) estimated gross income as follows:
7/1/64 - 6/30/65 $525,000
7/1/65 - 6/30/66 540,000
7/1/66 - 6/30/67 555,000
and after deducting a 10% reserve for vacancies and other contingencies and estimated operating expenses, and adding on the insurance and reserve for outside repairs and the cost of management, reached an estimated fair rental value as follows:
7/1/64 - 6/30/65 $248,500
7/1/65 - 6/30/66 255,000
7/1/66 - 6/30/67 260,000
Since the entire building was rented to the Government during the three years (1964-1967), there is no apparent reason for Morris's deduction of 10% from the gross rentals for risk of vacancy and other contingencies.
While the assessed value of the property remained at $1,650,000 for 1964-1967, the real estate taxes increased as follows:
1963-64 (the year before the
period here involved) $ 65,700
1964-65 74,580
1965-66 76,395
1966-67 82,401
This would indicate that taxes increased by approximately 23.8% between 1963-1964 and 1966-1967.
Having been completely renovated, the present building can no longer serve as a basis for determining the fair rental value for the years 1964-1967.
Both O'Keefe and Morris testified as to other old buildings in the area. However, their testimony made it quite clear that, for one reason or another, these buildings were not comparable but were merely used in connection with their expert opinions. They are different in many respects and none of them were single occupancy buildings during the period involved.
The court cannot indulge in hindsight based on the subsequent history of the building when it was sold to Feinberg and leased to the City. There was not the slighest evidence that the defendants even envisaged, much less sought to take, the kind of action which Feinberg took after he purchased the building and the Government vacated it.
The court concludes that because of the nature of the building and the tenancy, its location, and its age, the Borgfeldt Building had no ascertainable market value during the period involved.
In considering the highest and best use to which the property could be put, Morris testified that ". . . considering that this was quite an old building, considering the cost of construction, that the highest and best use was the use to which the property was put," adding that ". . . no prudent real estate man would rehabilitate this property without having the actual tenant and without knowing exactly what the tenant wanted, and then obtaining a proper signature to back that up."
The defendants were entitled to just compensation based on the highest and best use to which the property is adapted and can probably be put in the reasonably near future. Olson v. United States, 292 U.S. 246, 255, 54 S. Ct. 704, 78 L. Ed. 1236 (1934); McCandless v. United States, 298 U.S. 342, 56 S. Ct. 764, 80 L. Ed. 1205 (1936); United States v. Miller, 317 U.S. 369, 63 S. Ct. 276, 87 L. Ed. 336 (1943); United States v. Jones Beach State Parkway Authority, 255 F.2d 329 (2d Cir.), cert. denied, 358 U.S. 832, 79 S. Ct. 55, 3 L. Ed. 2d 71 (1958); United States v. Meadow Brook Club, 259 F.2d 41 (2d Cir.), cert. denied, 358 U.S. 921, 79 S. Ct. 290, 3 L. Ed. 2d 239 (1958); United States v. 3.544 Acres of Land, More or Less, Situate in Philadelphia County, Pa., 147 F.2d 596 (3d Cir. 1945); United States v. 1.16 Acres, More or Less, in the City of Stamford, County of Fairfield, State of Connecticut, 300 F. Supp. 1021 (D.C. Conn. 1969). However, the best use is considered at the time of the taking and not on the basis of some subsequent development. Olson v. United States, supra; United States v. Meadow Brook Club, supra; United States v. 1.16 Acres, supra.
On the basis of the evidence, the court finds that the highest and best use of the property during the years 1964-1967 was the use to which it was put. Olson v. United States, 292 U.S. 246, 257, 54 S. Ct. 704, 78 L. Ed. 1236 (1934).
For the foregoing reasons, in reaching a fair rental value for the years 1964-1967, the court has considered the historical rentals on the subject building since 1953 and has added an amount which it believes properly represents a fair increase because of rising business rentals and increases in taxes.
As previously indicated, the taxes on the property for the years 1964-1967 increased by approximately 23.8% over the taxes for the year 1963-1964, or an annual average increase of about 8%. O'Keefe and Morris agreed that it was the practice during this period to provide tax escalator clauses, which meant that the annual rental paid would be increased by the increase in real estate taxes.
O'Keefe testified that business rentals increased by 25% during the period 1960-1967, dependent on the type of building, which would indicate an annual average increase of 3 1/2%. However, the data submitted by the Government after trial, pursuant to the court's request,
indicates that for two of the "comparative" buildings listed in Morris' appraisal report, the increases in net rentals were greater during the 1960-1964 period than during the 1964-1967 period. The Government's data showed that for 419 Park Avenue South, the average annual increases in net rentals for 1960-1964 were 1.7% and for 1964-1967 were 1.5%; that for 915 Broadway, the average annual increases in net rentals were 3% for 1960-64 and 1.9% for 1964-1967.
O'Keefe testified that construction costs increased by about 12% between 1960 to 1967, and by 7% between 1960 to 1964, which would indicate an increase in construction costs during the period 1964-1967 of about 5% or an average annual increase of 1.7%. Thus, the increases in net rentals for 419 Park Avenue South and 915 Broadway for the period 1964-1967 correspond approximately to what O'Keefe indicated were the increases in construction costs during the same period.
The court finds an increase in net rentals of 2% per year for the period 1964-1967 appropriate.
Therefore, considering the foregoing factors, the court finds that the fair rental value for the period 1964-1967 was:
1964-65 $253,000
1965-66 278,300
1966-67 306,130
or a total of $837,430.
Defendants' economic loss, if any, by reason of the Government's options for the period from July 1, 1960 to June 30, 1967
On the basis of their expert, O'Keefe's testimony, defendants contend that they are entitled to an award in the amount of $1,750,000 to compensate them for their direct economic loss by reason of the Government's options for the period from July 1, 1960 to June 30, 1967. The Government, on the basis of its expert, Morris, contends that they are entitled to no award as they have shown no direct economic loss. United States v. Certain Land, 415 F.2d 265, 271 (2d Cir. 1969).
This issue has also been the subject of prior litigation. The problem arises from the manner of the Government's taking which was on a year-to-year basis. Each taking gave the Government an option to renew its taking for another year upon giving 30 days' notice prior to the expiration of the current year. In one of the earlier proceedings, Judge Knox, recognizing the unfairness of the 30-day option, required the Government to give at least six months' notice if it wished to continue for another year. Judge Knox's determination was affirmed in the Court of Appeals. United States v. 396 Corp., 264 F.2d 704 (2d Cir. 1959).
The issue was presented to Judge Dimock with respect to the takings from 1960 to 1964. United States v. Certain Land, Civ. Nos. 62-2272, 131-97 (S.D.N.Y. July 6, 1964). Judge Dimock reasoned that the option clause created a risk of vacancy factor because of the uncertainty as to whether the Government would renew for the following year, and he valued this "risk of vacancy" factor at $555,833.33 plus interest for the period 1960-1964. The Court of Appeals reversed, United States v. Certain Land, 415 F.2d 265 (2d Cir. 1969), Judge Lumbard stating at 267: "We reverse, because we find that the risk of vacancy award of $555,833.33 far exceeds the actual economic loss suffered by defendants as a result of the options." The Court of Appeals pointed out that the Government exercised its options to vacate during the years under review, so that no vacancy occurred (this was also true of the years 1964-1967). The Court of Appeals held that any award, by reason of the options, must be based on the direct economic loss sustained by the defendants. In laying down the guidelines to be followed the Court, Judge Lumbard wrote, at 269 and 270:
"If, . . . defendants are able to submit additional evidence which establishes some element of direct economic loss to them as a result of the options, then we believe they are entitled to an award [for fair rental value] increased by this amount. Because of the repeated options taken by the government the defendants have been forced to bear the burdens of litigation for each yearly period for which the parties have been unable to agree on an appropriate rent. With this burden of repeated litigation should go the benefit of being permitted to introduce new evidence for the purpose of establishing defendants' right to a higher condemnation award.
* * *
"It is quite conceivable that the defendants might suffer no provable damage by virtue of the options in one year, and yet sustain sizable loss in a future year when, for example, their active attempts to secure mortgage financing are defeated because of the option factor.
"In this case a comparison with transactions in the free private market is not possible, for the evidence established that short-term options of the type taken by the government in this instance would never be given by an owner of a building like the Borgfeldt Building unless there were no rental market for the building. In light of this fact we must look to all the surrounding circumstances to determine the value of what the defendants actually lost by virtue of the short-term options held by the government during the four years in question."
No additional evidence was submitted by the defendants 396 Corp., Freidus, or the Estate of Aaron, to establish any direct economic loss to them by reason of the options, nor is there any evidence from which the court can conclude that the defendants made active attempts to secure mortgage financing which were defeated because of the option factor. The only testimony on the issue was given by Mr. Kaufman, who is not claiming an award in this proceeding.
Mr. Kaufman testified that the sale and leaseback in 1961 was an arm's length transaction. Therefore, his testimony that 396 Corp. made the sale and leaseback in 1961 because of its inability to finance due to the Government options is unpersuasive.
Judge Lumbard continued, at 270:
"It cannot be said that the defendants lost eighteen months rent, [as determined by Judge Dimock], or any lesser period of rental income, because of the options. It is true that the options created a risk of such a loss, but it was a risk of vacancy which did not materialize. In each of the four years the government in fact did exercise its option to renew, and thus the defendants received the full fair rental income from the building, as set by the district court, during this period."
The Government exercised its options for the years 1964-1967, so that no risk of vacancy materialized, and the full fair rental value for the period has been fixed herein.
Judge Lumbard continued, at 271:
"The options held by the government did represent a property interest, and the question remaining is whether there is sufficient evidence indicating that the defendants have suffered some damage, so as to warrant a remand to the district court for the purpose of proper valuation. We hold that a remand is appropriate on the record before us.
"There was testimony indicating that Benjamin Kaufman, who became the owner of the Borgfeldt Building in 1961 . . . was hampered in his attempts to refinance a mortgage on the building by the uncertainty surrounding the government's future possible occupancy."
As previously stated, Kaufman is not claiming any direct loss in this proceeding, and no evidence was adduced that he attempted to refinance the existing mortgage on the building.
"If the defendants could show that the government's options resulted in less favorable sale and leaseback terms, then this would be one element of loss which should be taken into account in a condemnation award."
Defendants may "yet sustain sizable loss in a future year when, for example, their active attempts to secure mortgage financing are defeated because of the option factor." (415 F.2d 265 at 269)
Kaufman testified that he was in touch with the Government and when they informed him in 1962 that they would remain in the building for another five years, he stopped looking for tenants; that in 1965 or 1966 the Government informed him that they had decided to vacate the building and move to the new Federal Building on Foley Square when it was completed. In the absence of any evidence to the contrary, it would seem that Freidus and Aaron could have obtained the same information from Kaufman or the Government.
There was no testimony on behalf of 396 Corp., Freidus, or the Aaron Estate that they obtained less favorable sale and leaseback terms because of the options. On the contrary, 396 Corp. received $1,000,000 in cash and, subsequently, on the liquidation of 396 Corp., Freidus and Aaron reported a gain of $659,775.15. Absent any testimony to the contrary, it would appear that at the time of the sale and leaseback, Freidus and Aaron were motivated by their desire to take cash out of the property rather than by any desire to develop or refinance it.
There was no evidence adduced at the trial to show that 396 Corp., Freidus, Aaron or his estate made active attempts to obtain mortgage financing, much less that these attempts were defeated by the Government's options.
In his testimony, O'Keefe, a recognized real estate expert, gave a glowing picture as to what he or a knowledgeable operator might have done with the property in the period 1960-1967 had it not been for the Government's options. However, the record does not show that the defendants made any efforts to refinance or to improve the property. On the contrary, the defendants appear to have been satisfied to have taken $1,000,000 out of the property in 1961 when they negotiated the sale and leaseback with Kaufman and Jacobs. Thereafter, they fell behind in their obligations, resulting in the eventual termination of their lease in 1967. By the time Kaufman sold the building to Feinberg, the defendants no longer had any interest in the property, so they obviously would not have been in a position to do what Feinberg did, which was to renovate the building and obtain an advantageous long-term lease from the City of New York. While Kaufman perhaps could make such a claim, he has made none in this proceeding. See United States v. Grand River Dam Authority, 363 U.S. 229, 236, 80 S. Ct. 1134, 4 L. Ed. 2d 1186 (1960); Omnia Commercial Co., Inc. v. United States, 261 U.S. 502, 43 S. Ct. 437, 67 L. Ed. 773 (1923).
While the court does not find that the defendants suffered any direct economic loss under the guidelines laid down by the Court of Appeals, it has considered the factors discussed by the experts on both sides during the trial, which were: (1) Marketability; (2) Inability to finance; (3) Inability to improve or plan for improvement; (4) Real Estate taxes; and (5) Sale of the property, as follows:
(1) Marketability
O'Keefe expressed the opinion that by reason of the options, the property was not marketable and that "The property was offered for sale but no buyers could be found." Except for the sale and leaseback in 1961 and the sale in 1968, there was no evidence that the property had been offered for sale. Morris disputes O'Keefe's opinion, pointing out that the property was sold in 1961 to Kaufman and Jacobs, and was sold again in 1968 to Feinberg. In his opinion, the prices paid on both occasions were fair and were not affected by the existence of the Government's options.
(2) Inability to finance
O'Keefe expressed the opinion that no one would consider making a mortgage loan on the property because of the Government's options, and pointed out that the holder of the underlying mortgage which matured in 1960 would not increase the mortgage but agreed only to carry the unpaid balance at an increased interest rate. O'Keefe also pointed out that Feinberg, after the rehabilitation of the building, was able to secure a new mortgage. Morris disagreed, stating, "I don't know why in a period where if you had a mortgage, and the mortgage was still on the premises, that you necessarily go out and finance the property and pay higher rates when you don't have to. . . . and the tenant was paying sufficient to cover the charges."
As previously stated, there is no evidence that the defendants at any time sought to refinance the building, and they therefore did not suffer any direct economic loss for this reason.
(3) Inability to improve or plan for improvement
O'Keefe was of the opinion that the uncertainty created by the options precluded the defendants from planning improvements of the property so as to obtain higher rentals. Morris testified that there was no need for making any plans for improvement since the building was suitable for the tenant's (Government's) use. Morris was of the opinion that no plans for rehabilitation would be made unless desired by the tenant or unless another tenant was obtained who desired the building adapted to his particular needs.
There was no evidence that defendants at any time planned to rehabilitate the building or that they sought other tenants. Kaufman testified that he looked for tenants until he ascertained in 1962 that the Government would probably remain another five or six years, when he stopped looking for tenants.
(4) Real Estate taxes
O'Keefe points out that the defendants were required to pay real estate taxes and that the taxes for the year 1966-1967 were 56% above the 1960-1961 level, and that the Government refused a tax escalation clause which was standard practice in similar buildings. This, according to O'Keefe, resulted in a steady diminution of net return. Morris testified that he took the increase into consideration in arriving at the fair rental value for the period, on the basis of the defendants' paying taxes.
The answer to defendants' contention is that Judge Dimock considered the increase of taxes in determining the fair rental from 1960 to 1964, and that this court has also considered the increased taxes in determining the fair rental value from 1964 to 1967. It therefore is not a factor to establish any direct economic loss by reason of the Government options.
(5) Sale of the property
O'Keefe was of the opinion that the 1960 sale was unfavorable to the defendants by reason of the Government options. There is no evidence to support this contention. Morris thought the 1960 sale leaseback was fair and reasonable, and there is no evidence that the defendants sought other buyers or that they sought any better terms than they obtained from Kaufman and Jacobs.
In his testimony, O'Keefe was of the opinion that the defendants would be entitled to only a single award in the amount of $1,750,000 by reason of the Government's options, even if the award were made in 1960. Had they been awarded this amount, this would be all they would have been entitled to, regardless of any subsequent uncertainties caused by the options. This view runs counter to the guidelines laid down by the Court of Appeals, which held that any award must be based on direct economic loss to the defendants. Another indication that O'Keefe was not thinking of direct economic loss to the defendants is his statement that in reaching the $1,750,000 figure he was treating the condemnee to be "a knowledgeable owning corporation; a knowledgeable lessee; and impersonal."
The peculiar manner of the Government's taking, including its annual options, was unusual and arbitrary and, in another context, might well have resulted in substantial direct economic loss to the condemnee. However, on the record, no such direct economic loss has been shown by the defendants. No award will be made to the defendants by reason of alleged "economic loss."
It is true that the form of the Government's taking has placed a substantial burden upon the defendants because of the necessity of litigating the property condemnation award for each year where the parties were unable to stipulate the fair value of the interest taken. However, the Court of Appeals held, in the prior proceeding: (415 F.2d at 272)
"We do not think the costs of these repeated litigations can be included in the condemnation award, for they are an indirect, consequential result of the takings, rather than an element of loss inhering in the property interest of the defendants. United States v. General Motors Corp., 323 U.S. 373, 379, 65 S. Ct. 357, 89 L. Ed. 311 (1945)."
The foregoing constitutes the court's findings of fact and conclusions of law. Rule 52(a), F.R. Civ. P.
Settle judgment on notice.
Our website includes the main text of the court's opinion but does not include the
docket number, case citation or footnotes. Upon purchase, docket numbers and/or
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Footnotes (if any) include details of the court's decision.
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LRC, Inc. About Us


text:
- About Us
- Academics
- Staff
- Parents
- Students
- Admissions
- Careers
Campus social media links:
Harmony Public Schools are high performing K-12 public charter schools in Texas that focus on science, technology, engineering, and math to provide opportunities for underserved communities
Dear Parents / Guardians,
This is a reminder that Grade 3 - 5 will have their Curriculum Night next week.
The Harmony School of Nature staff and teachers have prepared engaging presentations and activities for you.
The Deadline to Register is January 6, 2017!
Dear Harmony Nature Family,
There will be no PTO meeting on this Thursday, December 1st. It is rescheduled to Thursday, December 15, 2016 at 6:00 pm in the school cafeteria.
We hope to see you there.
HS-Nature PTO.
Dear families,
Harmony school of Nature invites you to participate in grade level potlucks.Staff and families are invited to come together and share a meal.
As part of the December 14, 2016 Board of Directors Regular Meeting, Harmony Public Schools will hold a public hearing to discuss the HPS Schools' 2015-2016 Financial Rating Systems of Texas (FIRST) accountability ratings.
Dec 09, 2016
| Breakfast
| Lunch
|Monthly Menu
|Wellness Policy
It is the policy of HPS not to discriminate on the basis of race, religion, color, national origin, gender, or disability in its programs, services, or activities as required by Title VI of the Civil Rights Act of 1964, as amended; Title IX of the Education Amendments of 1972; and Section 504 of the Rehabilitation Act of 1973, as amended. For inquiries regarding non-discrimination policies, please contact Section 504/ADA Coordinator at (713) 343-3333 located at 9321 W. Sam Houston Pkwy S. Houston, TX 77099.
Nondiscrimination in Career and Technical Education Programs
HPS Child Find policy


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Mimikkyu variants because the world needs more of this little guy.
Mimikkyu variants because the world needs more of this little guy.
I believe I can fly :3
The Corvid Pokémon
Murkrow and Honchkrow will take you dooowwwnnnn son
crows at dusk
Aaand trying like tammy, some gen 2 palettes with pokemon!
feel free to suggest any pokemon, shiny or normal, i need to get rid of this art block.
Pokemon - Bounsweet
"When running away from other Pokémon, Bounsweet flees danger by skipping along the ground. Since its bouncy movements don't convey to others that it's actually in desperate flight, no one ever comes to its aid."
I got really attached to my honchkrow in X so here he is!!
More traditional art - this time dark types!
Probably the last non digital work I'll be doing for a while. I wanted to try something new.
purple shiniessss
I see a lot of potential here. Bo has to have ALL the owl pokemon haha
quicker/smaller doodle
Pokemon by Color - Black [7/10]
aperturescienceiphone said:
Have you ever met any honchkrows before?
I've cuddled one!
Artist: 獲無胃


text:
Double Magnetic Touch Latch
Home > Rockler > Hardware > Project Hardware > Entertainment Center Hardware
|This Double Magnetic Touch Latch is the perfect answer for double doors. Each side works independently, and releases when door is pushed. Press to open and close. Easily surface mounts to cabinet side, bottom or underside of a fixed shelf.
Only $4.99 at Rockler.com


text:
1964 Mustang Interior
1964 Mustang interior kits are available at CJ Pony Parts. Your classic Mustang interior may have lost its sheen by now. After 50 years of use, it needs some attention and care. The trim might be peeling off the dashboard and the door panels might have come loose by now. The most irritating things are all the squeaks and rattles that have developed over time. If all of the above is true with your 1964 Mustang interior, then it is time for a brand new interior kit from CJ Pont Parts.
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Why Should I Purchase From CJ Pony Parts?CJ Pony Parts offers you interior components from renowned manufacturers. These parts are of the highest quality and guaranteed to last long.
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• Best offers. CJ Pony Parts is among the best in the business and we offer Mustang parts at amazingly low prices. Also, keep a lookout for exclusive offers on 1964 Mustang interior kits. For more information, contact our sales team by email or phone. And don't forget to check out our free shipping policy!


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11 houses for sale in GL5Did you mean?
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2 Bedroom Detached House For Sale
Lower Street, Stroud, Gloucestershire, GL5
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text:
Hickey and Walters (Bespoke) submit: Below we highlight the stocks owned by Warren Buffett's Berkshire Hathaway as of March 31, 2007. We also include their performance since the 7/19 S&P 500 top to see how his positions have fared throughout the current correction.
As shown, a non-weighted average of each stock's performance is right inline with the S&P 500's decline of -7.69%. His financial and industrial holdings have been hurt the most, while his consumer stocks such as COST, PG, KO, WPO have actually seen slight gains. IRM has performed the best since 7/19 with a gain of 12.5%.


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Having unwanted fat in different locations of your body can have a substantial effect on your health and self-esteem. While conventional weight loss through exercise and diet plan is a fantastic way to lose weight overall, even the very best exercises cannot target problem areas like the stomach, inner thighs, arms, and buttocks. Liposuction is a time tested treatment that is utilized to eliminate excess fat from particular areas of the body, enabling a specific to form and contour their body to their liking. Is liposuction right for you? Discover now.
Pros of Liposuction
There are numerous benefits to this cosmetic treatment, consisting of:
• Instantly visible modifications. Unlike conventional weight-loss, liposuction develops changes that are right away noticeable in the body. Some distinction is visible right away, and the preferred results are generally attained in simply a few days.
• Proven and safe. This cosmetic treatment has actually been carried out by experienced surgeons all over the world for many years and the method has been improved over and once again to be safe and effective.
• Recovery time is normally quick. The downtime needed after having this type of procedure is usually much less than what is required for other types of cosmetic procedures, consisting of abdominoplasty, breast reduction, and more. Individuals who have had the treatment can frequently return to work a lot more quickly than they expected and can return to living a healthy, active way of life.
• Weight reduction can be irreversible. With the best upkeep strategies, the fat that was gotten rid of during the liposuction procedure will not return.
• Complete control over your physique. With liposuction, an individual can have complete control over how they wish to look, beyond what conventional diet plan and workout can offer. Offering people this power over their bodies increases self-confidence and assistance individuals feel their very best.
While there are numerous benefits to liposuction, there are naturally a few caveats that must be thought about before making the decision to move on with the treatment.
Cons of Liposuction
Before having actually liposuction done, it is very important to analyze the prospective drawbacks of the procedure and figure out if the benefits outweigh the threats in your particular case. Your cosmetic surgeon can help you learn more about the threats associated with the treatment and can assist you choose if moving on is the best thing for you.
• Issues with general anesthesia. Due to the fact that liposuction is carried out under general anesthesia, the procedure brings the very same threats as other type of surgery where general anesthesia is utilized. Underlying medical conditions might increase these dangers.
• Adverse reactions. Bruising, bleeding, and pain are all to be expected, nevertheless, in unusual cases can cause more substantial complications.
• The prospective to acquire the weight back. After having actually liposuction done, it is vital to keep a healthy diet and exercise effectively as advised by your doctor. Failure to do so might lead to gaining back the weight that was lost or possibly a lot more.
There are dangers associated with liposuction, for numerous individuals, the advantages far outweigh them. Educate yourself about the procedure by having extensive discussions with your cosmetic surgeon and consider how liposuction has the possible to affect you as an unique individual. Just you and your cosmetic surgeon can determine if liposuction will provide you with the results you are looking for within your expectations.
Laser Liposuction procedure is a new non invasive procedure to loose unwanted bodyfat in Greenacres FL
Laser liposuction is a more recent, minimally intrusive treatment that involves heating the fat cells to melting point and eliminating the melted fat through a small cannula. The treatment is generally done right in your doctor's workplace and is an exceptional alternative for people who have less than 500 ml of fat to remove from any one location. Laser liposuction can be a safe, complementary treatment to weight loss in order to shape the body you've constantly wanted.
Contact a Surgeon in your Greenacres FL today.
If you're considering liposuction as a weight-loss solution, it is very important that you discuss your desires with a qualified plastic surgeon in your location. Your specialist will perform a total exam and health history survey to determine if liposuction can benefit you and assist you reach your physical and psychological goals. Call today for a consultation and find out more about how liposuction can assist you attain the body of your dreams.


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text: I am running windows vista 32 bit ultimate, and realize that this question has been asked before, but am too damn lazy to search the forums. So can someone tell me where the firmware files get downloaded to. I want to upgrade to 3.1.1 and know that I have downloaded the file, but cant find it. Thanks


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Karnataka Government Launched a new web portal on Search Karnataka Ration Card Status and LPG Connection Status in ahara.kar.nic.in/status1.....
The Ahara.kar.nic.in is the official website for Food, Civil Supplies and Consumer Affairs Department in Karnataka State. The Karnataka State Government is made it easy to get Ration Card through Online. In this website...
The Ahara.kar.nic.in is the official website for Food, Civil Supplies and Consumer Affairs Department in Karnataka State. The Karnataka State Government is made it easy to get Ration Card through Online. In this website...
- Check the Karnataka Ration Card Application Status
- LPG Consumer Status / LPG Connection Status
- Know the Verification of Ration Card Status
- Search LPG Distributors List
- Duplicate Acknowledgement Slip
How to Check Karnataka Ration Card Application Status
How to Know Verification Status of LPG Connection at ahara.kar.nic.in?Open the ahara.kar.nic.in/status1/ website. Open the option i.e "Verification Status of LPG Connection". This option will helps you to check the RR matching Status to your LPG connection. After a window will be opened. Then Select and Enter the details as shown on the screen i.e Select the LPG Company, Mention the District, Select the LPG Distributor Name, Enter your Consumer No with alphabets, if any, as given. After entering the details click on "GO" button.
How to Know my Karnataka Ration Card Status at ahara.kar.nic.inVery Easy method to search the Karnataka Ration Card Status. Logon into ahara.kar.nic.in/status1/ website. Click on the button i.e "Verification Status of Ration Card". This option will helps you to check the Status of Urban Ration Card. A window will be displayed on the screen. You can see "Ration Card Status". Enter the RC Number. After click on "GO" button otherwise click on "Exit" option.
How to Check LPG Distributors List in ahara.kar.nic.inIt is very easy process to check Karnataka LPG Distributors List District Wise. Go to the ahara.kar.nic.in official website. Then four options will be displayed on the screen you can select the option i.e "Show the Distributors of a Particular District". This option helps you to know the Distributors List based on District. After that a window will be displayed. Then Select LPG Company and Select your District. After choose the "GO" option. If you can enter any wrong details choose the "Clear" Option otherwise click on "Exit" button.
Search the Karnataka Ration Card Status, Karnataka LPG Connection Status in ahara.kar.nic.in/status1/


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Local auditions will be held from 10 a.m. to 3 p.m. on Saturday, February 13, 2016 at The Little Theatre On The Square in Sullivan, IL for our 2016 summer season. Appointments are required.
These auditions are for actors/actresses age 18 and over. Those who audition are required to prepare 16 bars of music and provide a head shot and updated resume. An accompanist will be provided and tracks will not be allowed. Material from the upcoming season is acceptable for auditions, but not required. Dance call will begin at 3:30 p.m., and dancers should be prepared for musical theater dance auditions. Call backs will begin at 5 p.m.
Auditions will be for the following productions: Rehearsals begin May 16 for Shrek, the Musical which runs through June 12; How To Succeed in Business (without really trying), June 2-26; Chicago, June 16- July 10; All Shook Up, June 30- July 24; Sister Act, July 14- August 7; Shear Madness, July 28-August 21.
For an appointment or for more information, please call 217-728-2065 Monday –Friday between 9 a.m. and 5 p.m.
The Little Theatre On The Square Chicago EPA auditions will be held Feb. 16 and 17 in Chicago. Please check the Equity website for details. All inquiries for the Chicago audition should be directed to the Chicago Equity office. The Little Theatre will also attend UPTA (United Professional Theatre Auditions) in Memphis, Feb. 6-9.
Audition Information for Children Summer 2016
There are roles available for children in The Little Theatre On The Square Summer 2016 season. If you are under 18 and have auditioned for the Little Theatre in the last 6 months, there is no need for you to audition again. If you have auditioned, feel free to let us know of your availability and interest in any of the roles listed below. If you have NOT auditioned in the last 6 months, feel free to send me your headshot, resume (including height) and a video of you singing. Send info to firstname.lastname@example.com
In either case, check the dates of the roles/shows listed below and make sure you are available for the entire rehearsal and performance period. Since the rehearsal period is very short, we need you here for every rehearsal to which you are called and every performance.
(Rehearsal begins May 19 and show runs through June 12, 2016
Young Shrek/Grumpy the Dwarf: Boy age 8-12. No taller than 4'6". Must be able to wear heavy makeup. Any vocal part; plays Young Shrek in "Big, Bright, Beautiful World" and will return in Act 2 to play Grumpy the Dwarf with several speaking lines. Also plays Grumpy the Dwarf in "Freak Flag." Should sing and move well. Experience preferred.
Young Fiona: Girl age 8-12. Princess Fiona as a little girl. Sings a solo in "I Know It's Today" with Teen Fiona and Fiona. May double; soprano with strong belt. Must be able to sing harmony alone. Experience preferred.
Teen Fiona/Fairy Godmother: Girl age 12-18. Princess Fiona as a teenager. Sings a solo in "I Know It's Today" with Young Fiona and Fiona. May double as Fairy Godmother, who has featured lines and solos in "Freak Flag," "Story of My Life" and "This is Our Story"; soprano with strong belt. Experience preferred.
(rehearsal begins June 16-show runs through July 9, 2016
Jeremy Jacob or Julia Jordan –An energetic young boy OR girl. Appears to be age 10. Strong solo singer who moves well. Experience preferred.
Ensemble roles may be available for Teen actors age 15-18. Strong actors, singers & movers
JAMES AND THE GIANT PEACH July 14- August 6, 2016
Ensemble roles may be available for Teen actors age 15-18. Strong actors, singer & movers


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Welcome to a new definition of elegance located at the center of everything that's exciting about Houston. Our refined community of luxury apartments for rent near Galleria Houston feature amenities and services designed to appeal to those with the highest standards in luxury living. You'll love coming home to your spacious, modern Houston apartment complete with high-end custom cabinetry, complimented by designer travertine kitchen backsplashes, sparkling black galaxy granite countertops, and special pendant, under-cabinet, and track lighting to set the scene for elegant living. Recharge at one of our two sparkling resort-style pools with al fresco cooking and dining spaces....
Unwind with a massage in our beautiful spa-inspired massage therapy suite, or pump up your fitness routine in our bi-level state-of-the-art fitness center, enhanced by onsite instructor-led spin and fitness classes. Our beautifully appointed community is ideally located within minutes of local conveniences, with The Galleria right outside your door. Whether you're exploring the exciting local dining scene, enjoying weekends at the stimulating galleries and museums, or just out doing some shopping, our luxury apartments near Galleria in Houston, put the whole city at your fingertips. Residents can enjoy the nearby local neighborhoods of Inner Loop and the thriving Energy Corridor. *Our community is not authorized to accept housing vouchers. *Our community is not authorized to accept section 8 housing. *Our community is not authorized to accept ANY government subsidized rent programs. *No felony convictions in the last 10 years. *No evictions or broken leases. *No temporary housing. Must rent for 6 months or longer.
|Rental Fee
|Property Type
|Not available
|Not available
|Pets Allowed
|Direct Link
|Last Updated
Apartment located at 6363 San Felipe in Houston, TX 77057 has 1 beds, 1 baths, pet friendly and available to rent for $1,305. 6363 San Felipe was listed on RentalSource 62 days ago by Jodi Southwick. 6363 San Felipe is in zip code 77057 which is located in Houston, TX. The average rental price is $1,315 for apartment rentals in Houston, TX 77057.Report listing | Visit website
Beware of rental scams! Situations involving wire transfers or a landlord who can't meet you in person can be red flags.
All information listed is provided by third parties and is deemed reliable, but should be independently verified. Price and specifications are subject to change without notice. RentalSource provides this service without representations or warranties of any kind either expressed or implied.


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Does this restaurant offer highchairs for toddlers?
Is this restaurant appropriate for Kids?
Is this restaurant good for large groups?
Is this restaurant wheelchair accessible?
Are the prices at this restaurant mid-range / moderate?
Is this a pizza restaurant?
Is this restaurant good for lunch?
Is this restaurant good for brunch?
Does this restaurant offer free wifi?
Is this restaurant good for bar scene?
Thanks for helping!
Best pasta and host ever! Mitchel is an excellent, creative and warm chef. When I come to Barranquilla, La Piazetta is the restaurant I never forget to visit.
My family and I have been going here my entire life. It's known to locals as the best Italian food in the city. Very quaint, delicious food, and apt for families, couples and groups.
We got in a little before 7pm ordered and it it was almost 9pm and our food wasnt ready nor did the waiter ever came to check on us or anything!
Not going back!EVER
Regardless of the fact that this is not a high end restaurant it is still fancy and suitable for a date &/or business meeting.
The place is on the smaller size so it would be hard to find a table for more than 6.
Im speechless about the food it is amazing traditional Italian food done right.
This italian restaurant in Barranquilla offers the best pizza and the best smoked trout carpaccio. I highly recommend it.
Excellent Italian food, worth the wait. The pizza has a hard crust, piazzeta is very good, everything else I've tried is good.
I may have had a better meal at some point in my life but right now, the dinner I just had at La Piazzeta in Barranquilla is at the top of my list. I do not understand how it is not in the Top 5 in the city of Barranquilla.
The restaurant is tucked away in a residential type area...
Barranquilla is a city of contrasts. Although in a neighborhood not so pretty, this italian restaurant captivates you with its fountain outside and its little tables. Attended by the owner, we, a college friend and I, had a refreshing wine, brandy and soda, iced beverage perfect for the temperature at night in town. Sitting outside is perfect because that way...
For a very fresh and flavorful dish this is the best. Appetizers and desserts are also something to try again and again.
Is a must go place in barranquilla.
Barranquilla is very fashionable place, usually people have a "fashion place" to gather BUT it is not easy for a restaurant to remain in the favorite list for so long. It is interesting to see La Piazzeta still in the top list after many years serving a selective clients. In fact, they serve a great "antipastos" and exquisite selection of...
Own or manage this property? Claim your listing for free to respond to reviews, update your profile and much more.


text:
Big Bend considers TIF district to promote development
Big Bend officials are reviewing a proposed tax incremental financing district to extend sewer and water lines to land near I-43 and Highway 164.
The district could help encourage light industrial development, according to an article at LivingLakeCountry.com, by reporter Kaitlin Phillips. The Village Board will discuss the propsed tax financing district at its Thursday meeting. »Read Full Blog Post(3)


text:
Having unnecessary fat in numerous locations of your body can have a considerable impact on your health and self-esteem. While traditional weight-loss through exercise and diet plan is a terrific way to lose weight in general, even the best exercises cannot target issue locations like the tummy, inner thighs, arms, and buttocks. Liposuction is a time tested treatment that is used to get rid of excess fat from particular areas of the body, permitting a specific to shape and contour their body to their liking. Is liposuction right for you? Learn now.
Pros of Liposuction
There are many benefits to this cosmetic procedure, including:
• Right away visible changes. Unlike standard weight-loss, liposuction creates changes that are right away visible in the body. Some distinction is obvious immediately, and the preferred outcomes are generally attained in just a couple of days.
• Proven and safe. This cosmetic treatment has been performed by knowledgeable cosmetic surgeons all over the world for years and the method has actually been improved over and once again to be safe and reliable.
• Recovery time is typically quick. The downtime required after having this kind of procedure is typically much less than what is needed for other kinds of cosmetic treatments, including abdominoplasty, breast reduction, and more. Individuals who have had the treatment can frequently go back to work a lot more rapidly than they prepared for and can return to living a healthy, active way of life.
• Weight reduction can be irreversible. With the best maintenance techniques, the fat that was gotten rid of throughout the liposuction treatment will not return.
• Complete control over your body. With liposuction, a person can have complete control over how they wish to look, beyond what conventional diet and exercise can supply. Giving individuals this power over their bodies increases self-confidence and aid people feel their best.
While there countless advantages to liposuction, there are of course a few cautions that need to be thought about before making the final decision to move forward with the procedure.
Cons of Liposuction
Prior to having liposuction done, it is necessary to analyze the potential downsides of the treatment and identify if the advantages surpass the risks in your particular case. Your specialist can assist you find out more about the threats related to the procedure and can help you decide if moving forward is the ideal thing for you.• Issues with general anesthesia. Because liposuction is performed under basic anesthesia, the procedure carries the same threats as other type of surgical treatment where general anesthesia is used. Hidden medical conditions may enhance these dangers.
• Adverse reactions. Bruising, bleeding, and pain are all to be expected, nevertheless, in rare cases can cause more considerable complications.
• The prospective to gain the weight back. After having actually liposuction done, it is vital to maintain a healthy diet and exercise appropriately as recommended by your doctor. Failure to do so could lead to getting back the weight that was lost or perhaps much more.
There are risks associated with liposuction, for many people, the benefits far exceed them. Inform yourself about the treatment by having thorough conversations with your surgeon and consider how liposuction has the potential to impact you as a distinct individual. Only you and your specialist can determine if liposuction will supply you with the results you are looking for within your expectations.
Laser Liposuction procedure is a new non invasive procedure to loose unwanted bodyfat in Libertyville IL
Laser liposuction is a more recent, minimally intrusive treatment that involves heating the fat cells to melting point and getting rid of the melted fat through a small cannula. The procedure is typically done right in your doctor's office and is an excellent choice for people who have less than 500 ml of fat to eliminate from any one area. Laser liposuction can be a safe, complementary treatment to weight loss in order to shape the body you've constantly wanted.
Contact a Specialist in your Libertyville IL today.
If you're considering liposuction as a weight loss option, it's important that you discuss your desires with a qualified plastic surgeon in your location. Your specialist will carry out a complete test and health history questionnaire to determine if liposuction can benefit you and assist you reach your physical and emotional objectives. Call today for an examination and learn more about how liposuction can help you achieve the body of your dreams.


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Siam M&M Recruitment Co., Ltd.
We are Siam M&M Recruitment Co., Ltd, an executive/a mid-level recruitment specialist boasting a network with Japanese and Multinational Corporations. We are well positioned to introduce our clients and candidates the very best executive search available.
We have just moved into our new bangkok office. We have a great atomosphere that fosters high levels of professionalism, service, commitment and energy.
Sales Engineer (1 position)
jobsDB Ref. JTH300003001254517
Employer Ref. 9561E
Salary: 16,000 to 23,000 THB
Industry: Heat Transfer Machines
Location: Rayong
Working hours: Mo-Fri 8:00 am to 5:00pm
Reference Number: 9561E
Job Description:
- sales of main products and handle current customers' accounts or development of new market/customer.
- Maintain good relationships with existing and new customers
- Prepare technical proposals about company's products, and give presentations about products and services to customers and clients
- Appropriately negotiate technical terms or explain technical product issues, upon technical issues, and fix them accordingly
- Attend Overseas training, at any given preparation by company itself.
- Thai National, Female ONLY, age up to 28
- Bachelor degree in Chemical or mechanical
- At least 1-2 years experience in related field
- At least 1 year working experience as a sales engineer at 1 company
- IDEALLY Living near working location or ability to move near working location is considered
- Good English language skills with TOEIC
- Very disciplined and sense for punctuality.
- At least 1 year continuous working experience at 1 company
- IDEALLY Working experience at a Japanese company.
- Willing to travel overseas for overseas training upon company's request.
- Pleasant, formal and extremely clean, non-smoking personality
Siam M&M Recruitment Co., Ltd
32/28 Sino-Thai Tower, 7th Floor, Sukhumvit 21 Road(Asoke) ,Klongtoey Nua, Wattana, Bangkok 10110, Tel: +66 (0)2-126-6618, www.siammandm.com
Keywords: Sales Engineer Technical sales


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Taking photos while you're out on the course is a great way to remember your round, share them on every social media platform available and yes, even correct your swing.
But there's more to taking a photo than just pulling out your phone or camera and hitting a button. So we went to Greg Stephens, PGA Professional at Victory Ranch Golf Club in Utah and frequent contributor to our #PGA365 gallery, to get some tips for taking the best photo that will help you analyze your swing.
Reader's best #PGA365 photos: November | October | September
Using these photos and video can be a great tool to use in conjunction with instruction and even between instruction. Following these steps is a good start to take the right photo -- or video -- of your swing.
Location, location, location
Stephens: The two best places to take photos from is down-the-line (behind the golfer) and face on. These locations give you the best look at swing positions with little distortion. And if you want to get really technical you want the camera to be right around waist high to the subject.
More than a cool shot
Stephens: The GoPro is best for getting fun and different angles but it can be helpful when you place it on the target line in front of the golfer. You get an angle that you could not get holding a camera.
What do you see?
Stephens: A few basics to self diagnose would be looking at pics of your address position, face on as well as DTL (down the line.) Check for a good grip and set up position. Check stance width from the face on view and spine angle and alignment with the DTL view. You can check your finish for good balance from both angles. Also compare your positions to that of a PGA Tour player with a similar body type.
The one advantage you have with video over a photo is that you can see how someone got to a position in the swing.
All about the framing
Stephens: This can certainly be with your phone or tablet, just be sure to get as close to the subject as you can keeping all parts of the golfer including the golf club in the frame.


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Satin Blake Column Cocktail Dresses
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3 bedroom, 2 bathroom apartment in Nerja, Costa del Sol, Spain - Spacious And Very Comfortable Penthouse Apartment With A Peaceful Location
Our fabulous family Penthouse apartment, Casa Maulin, with astonishing mountain and sea views, fully equipped and furnished. It has two separate sun terraces and a spectacular huge 100 m2 roof terrace with sunbeds, new 1,80 meters typical Spanish stone barbecue and shower, ideal for a fresco dining. The spectacular view is truly panoramic, overlooking the sea and the mountains surrounding the city of Nerja. At night whilst enjoying a nightcap, you can see the atmospheric lights of Nerja. The Penthouse, Casa Maulin, is located in one of the most popular areas of Nerja in between the beach and the Europe Balcony in "old town". It's a quiet and exclusive urbanization with 8 minutes walk to the beautiful Burriana Beach and 15-20 minutes walk to the centre of Nerja with several 100 restaurants.
Nerja is only 35 minutes from Malaga airport and within 1 hour from Granada and lies between small coves, untouched by development and with breathtaking mountain scenery. With its exceptionally good weather all year round, Nerja offers everything the holidaymaker could wish for. The common pool will be found just a few steps from the apartment. A new high power AC is installed in the kitchen/living room area. You will also find a solar controlled system for heating and ventilation.
Casa Maulin is situated high with an amazing view, but due to the hilly area the apartment will not be suitable for disabled persons.
Fast WiFi is available as option for a cost of 3 Euro per day.
Cleaning after departure is included if staying more than 6 nights. For less than 6 nights, 90 Euro will be added.
Top Traveller Review
Superb accommodation in ideal location
It is a 5 minute walk downhill to the beach and a 10 minute walk back uphill to the flat. 15 minutes gets you right into the old town with a great selection of shops, bars and restaurants. The owners also went out of their way to ensure everything was in place for our stay.
We would not hesitate to stay here again.
Thank you so much for the recommendation and your nice review. We look forward to see you again and will for sure do our outmost also next time to give you a wonderful vacation.
Gert and Gun-Britt
About the Owner
We, the owners are a married couple who spend most of the time in Hollviken south of Malmoe, Sweden.
Casa Maulin is our second home and we try to get there as often as possible. The lifestyle in Nerja is great and most of our time is spent outdoors. It is the perfect location if you want to relax and enjoy quality family time. If you do not have a young family it is still a place you can relax on sandy beaches, eat in good restaurants and if you are active there is plenty to keep you entertained within a short distance.
We make a point of ensuring our guests will be as comfortable as possible in Casa Maulin. We have 10-15 guest per year and you will only find positive reviews in our guest book and in different sites on Internet. We hope you enjoy our apartment as much as we do
19 Reviews
4.9 based on 19 holidaymaker reviews
Superb accommodation in ideal location
We could not fault the accommodation and would highly recommend this to others. With 3 terraces there was always an ideal spot to relax in or out of the sun. The roof terrace was huge. Inside, the flat was modern and comfortable. A real bonus was all of the equipment that you could ever need to visit the beach, including parasols, chairs, etc.
It is a 5 minute walk downhill to the beach and a 10 minute walk back uphill to the flat. 15 minutes gets you right into the old town with a great selection of shops, bars and restaurants. The owners also went out of their way to ensure everything was in place for our stay.
We would not hesitate to stay here again.
Toppen läge och barnvänligt
Jättefint penthouse med totalt 6 bäddar och tillgång till barnsäng. Trevligt område och nära till mataffär ca 5 min gångväg. Buriana stranden är bara nerför backen och utbudet av bad med restaurang besök är stort. Vi har bott jättebra med egna rum för barnen och eget till oss själva! Allt har funkat klockrent från tv till bredband. Egen pool i området är bra då man har småbarn och kan ta sig ett dopp när man vill! Gångavstånd till Nerja centrum och en rolig upplevelse var den lokala marknaden som är på tisdagar och tar ca 20 min att promenera till. Lägenheten har terasser så det räcker till. Takterrassen är enorm och möjlighet till grillning finns! Mycket barnvänligt och vi har verkligen stortrivits under vår vistelse! Mvh Fam Sundhall
Fantastiskt boende i Nerja.
Stort och rymligt penthouse som inte saknar någonting. Super aircondition som fungerar mycket bra.
Huset har stora ytor såsom badrum,sovrum kök och terasser.Vill man laga egen mat så finns alla köksredskap att tillgå. Stort kylskåp med frys finns också. Garage finns och är perfekt så bilen är sval när du hämtar den.
Området är mycket tyst och lugnt och här finns ingen störande trafik eller djur som låter på natten.
Utsikten från de olika terasserna är ljuvlig.
Nära till ett fantastiskt Mercadona som har allt du behöver för din vistelse.10minuters promenad till Burriana sandstrand med flera restauranger.
Promenadavstånd till Nerja centrum som är lätt trafikerad.
Vi trivdes jättebra i huset och kommer att hyra det igen. Tack Gun_Britt och Gert för en fin vecka.
A lovely property. We hope to return !
Casa Maulin is a spacious, clean and well equipped apartment with everything you could need for relaxing holiday.It is rather hilly,which was fine for us but not suited to those who find walking difficult.We enjoyed days on Burriana beach which is easy to walk to and has crystal clear waters. My husband enjoyed kayaking and paddle boarding for a very resonable price.There are many good restaurants and bars close by . We enjoyed Mo's Tapas bar and Yuan's Chinese which are close to the apartment.The Balcon is a vibrant place and well worth lots of visits with plenty of shops and places to eat and drink.
Overall a wonderful holiday. Thank you Gun-Britt and Gert.
Thank you for a fantastic introduction to Nerja
What an introduction to Nerja. From start to finish. Gert and Gun-Britt have been so approachable and easy to deal with but also their apartment has been fantastic. Everything we could need was in there. We were more than happy to stay in as the outdoor bbq was fab which we made much use of. The various terraces were lovely. Our 8 year old son made lots of friends in the pool which was always clean. Burriano beach is nearby and loads of good venues to eat at or just watch the world go by. Enjoyed our ventures into the main town which is a little walk away but taxis are always available which was good as the area overall is built on hills and one of our party is still recovering from major surgery to his leg which did limit us a little but we were aware of what to expect. The apartment gives you the opportunity to either relax at home or a great base to explore. Hopefully we will be back.
Gary and Wendy Beacom
Fantastic, amazing time
We have just come back from a wonderful holiday in Nerja. The penthouse was fabulous and well equipped. It was lovely to be able to bbq a couple of nights on the stone built bbq located on the roof top terrace and the views all around are amazing. We had friends who also joined us one evening and it was so relaxing watching the sunset and chatting over a glass of wine or two!
We took our family with us including our 11 month old granddaughter who thoroughly enjoyed crawling around the apartment and playing in the little toy child's corner.
it was lovely to sit on the breakfast terrace on a morning and then later in the evening to sit out on the lovely patio furniture on the front balcony.
The sun terrace was equipped with sun loungers, parasols, large table and chairs and the secret box of goodies. Paddling pools, bats and balls etc. We have also added some items for others to use! it gets extremely hot up there... however the outdoor shower soon cooled us down! What a brilliant idea.
i can honestly say that the owners of the penthouse are wonderful and so friendly. Nothing is too much trouble for them. They are so kind and helpful. We were in contact prior to our stay by email and then I received a lovely phone call from them two days before our holiday asking if we had any questions. We have been renting properties abroad for some time and never received this kind of service.
We all had an amazing time thank you so much for allowing us to use you're property.
From the Owner
"During several journeys we explored the Costa del Sol, looking for our paradise. By a coincidence we found a very nice article about Nerja in a newspaper. When getting there we fell in Love! We knew this was for us! Another 2 trips there and we had also spotted the best area in Nerja for our future home. It was above the Burriana beach close to the center. When this penthouse got on the market we knew instantly we found our second home, the retreat where we instantly feel relaxed. All the income from the renting business goes back to the apartment. This year we have bought AC, Solar heating and new additional 8 cm bed mattresses for all beds. The pillows and the main part of the linen will be changed before each season. Fridge/frezzer, microwave own and dish washer is also new. That means you will arrive to a very well equipped property, professionally cleaned! But what you will fell in love with is the 2 terraces, together with the astonishing roof terrace."
Activity and Interests
Special interest holidays:
Lovers of the open air can enjoy the wonderful countryside, or activities such as fishing, diving, water skiing, canoeing, hiking, cycling, horse-riding and parascending are all available.
Places to visit include Balcon de Europa, Alhambra Gardens of Granada, Aquapark and Zoo and the Caves de Nerja.
There are 2 water parks in the area, one at Torre de Mar, the other at Almunecar, both within 30 minutes drive.
From the Penthouse you´ll reach the famous Burriana beach in 8 minutes walk and Torecilla beach in 15 minutes walk.
The airport is 45 minutes by car, on the motorway.
Renting a car is cheap in Spain, but it is also possible to get to Nerja by train from Malaga airport to Malaga city and from there bus to the centre of Nerja.
Another option is taxi with average price 70€ one way.
Lovers of the open air can enjoy the wonderful countryside, or activities such as fishing, diving, water skiing, canoeing, hiking, cycling, horse-riding and parascending are all available.
Places to visit include Balcon de Europa, Alhambra Gardens of Granada, Aqua park and Zoo and the Caves de Nerja.
There are 2 water parks in the area, one at Torre de Mar, the other at Almunecar, both within 30 minutes drive.
Further Details:
In a 15 min walk you reach the centre of Nerja town with its typical Spanish touch and the famous Balcon the Europa.
Nerja old town, with its numerous restaurants, pavement bars and shops are virtually unchanged with narrow, winding streets, whitewashed houses with wrought iron terraces overflowing with geraniums.
Local supermarkets are in easy walking distance. There is a large Mercadona store within 5 minutes walk from the apartment.
Rental rates
|Rental Period
|Minimum Price
|Additional Nights
|Weekend Night
|Event Price
Low season 2016 winter
29 Oct 2016 - 31 Mar 2017
2 night minimum stay
for 2 nights
Spring 2017
1 Apr 2017 - 26 May 2017
2 night minimum stay
for 2 nights
Peak season 2017 summer
27 May 2017 - 1 Sep 2017
2 night minimum stay
for 2 nights
Middle season 2017
2 Sep 2017 - 31 Oct 2017
1 night minimum stay
for 1 night
My Standard Rate
2 night minimum stay
for 2 nights
Additional pricing information
|No additional mandatory fees
|Refundable Damage Deposit
Booking Notes:
The balance is payable 10 weeks prior to departure. At that time, a returnable 'breakages deposit' of €250 will be required.
Available from 4 pm on date of arrival and needs to be vacated by 10 am on the day of departure.
Discount can be made for long time rents.
Notes on prices:
If staying less than 6 nights a cleaning cost will be added. (90 Euro)
Owner's Cancellation Policy
- 0% refund for cancellations more than 0 days before check-in date.
- 12
- Available arrival
- 12
- Available
- 12
- Unavailable
From the Owner
"You will never forget the excellent views from each one of the 3 terraces. Among them is the amazing roof terrace furnished with sunbeds and dinner table for 6 persons. 2015 we had 1,8 meters typical Spanish stone BBQ installed. This is from one of many reviews: "Fantastic accommodation! 5 out of 5 stars! Wonderful apartment with everything you could possibly need! Bright, modern and spacious apartment with three very comfortable terraces. Rooftop terrace very well equipped and spacious where we could relax and enjoy a number of delicious BBQ meals. We all enjoyed being able to cool down with the wonderful rooftop shower (a total bonus). The apartment is within walking distance to lots of lovely restaurants etc. Great Wifi connection which I believe has been newly fitted. I would highly recommend this apartment.""
Property Type
- apartment
- Adventure
- Family
- Romantic
- Sports & Activities
- Air Conditioning ...
- Ceiling Fans
- Garage ...
- Hair Dryer
- Heating ...
- Internet ...
- Iron & Board
- Linens Provided ...
- Living Room ...
- Parking ...
- Towels Provided ...
- Washing Machine ...
- Dishes & Utensils ...
- Dishwasher ...
- Freezer ...
- Kitchen ...
- Microwave ...
- Oven ...
- Refrigerator ...
- Hob
- Toaster
- Dining ...
- Dining Area
- Books ...
- DVD Player ...
- Music Library ...
- Satellite / Cable ...
- Stereo ...
- Television ...
- Toys ...
- Video Library ...
Pool / Spa
- Communal Pool ...
- Long-term Renters Welcome
- children welcome ...
- non smoking only ...
- pets not allowed
- wheelchair inaccessible ...
Location Type
- beach
- city centre
- mountain
- near the sea
- town
- caves
- library
- museums
- restaurants
Local Services & Businesses
- ATM/bank
- fitness centre
- massage therapist
Sports & Adventure Activities
- cycling
- fishing
- golf
- mountain climbing
- rafting
- diving
Floor Area
- 100 m²
- Bathroom 1 - Toilet, Bath (no shower), Shower Enclosure
- Shower room 1 - Shower Enclosure
- The larger bathroom has a full bath/shower/washbasin and wc. For your convenience and less need for luggage, a washing machine is installed. The second bathroom has a large shower/washbasin and wc.
- 3 Bedrooms, Sleeps 6
- Bedroom 1 = Master bedroom - 1 Double Bed
- Bedroom 2 - 2 Single Bed, Cot as optional
- Bedroom 3 - 2 Single Bed
- Description of sleeping capacity: Sleeps 6 (3 Bedrooms) Notes on bedrooms: Master Bedroom with a breathtaking mounting view, has double bed, fitted wardrobes, bedside cabinets, ceiling fan and patio doors leading onto terrace. Bedrooms 2 and 3 have twin beds with fitted wardrobes, bedside cabinet and ceiling fan. All are equipped with new bed mattresses, pillows and linens. (2015/2016)
- Terrace ...
- Golf ...
- Garden ...
- Barbecue ...
- Ski & Snowboard ...
- Self-catering
Learn more about this holiday rental at the owner's website
- Please respect our indoor non-smoking-policy! Pets are not allowed in the Community. Outside: The magnificent private roof terrace is furnished with table and chairs, parasol, sun loungers and shower. This is the perfect place for the evening barbecue dinner. You may also enjoy the beautiful Nerja sunset from any of the other two terraces, also furnished with table and chairs. There is also a shared pool in the Community, which is open from April to October. Final cleaning is included if staying more than 6 nights. Otherwise€90 will be added. High chair and cot hire are available at an extra cost of €20 per stay for both. Fast WiFi is optional. (€3 per day)


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Spanish Word for slap
English Word: slap (n)
Spanish Word: bofetada, guantada, palmada
Now you know how to say slap in Spanish. :-)
Interested in travelling to a Spanish-speaking country? Read the travel blog below:
The wonderful weather! (Quito, Ecuador)
Well, it´s amazing what an effect the weather can have on a place!! I managed to wake up at a reasonable time today, and the weather was really quite nice, so I decided to return to the Old Town and have a proper wander around. Well, with mainly blue skies and sun shining, it's really quite a nice place to walk around, lots of lovely old buildings and interesting Architecture, with the...
[ view entire travel blog ]
Popular Phrase: sentences using ir | Spanish Course | Conjugated Verb: disculpar - to apologize, to forgive [ click for full conjugation ]


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Subcategory: Other
Model: CS500P
Tractors, Case/IH (4286) in ashville, MB
1981 4890 case 4 WD, 325 HP, PTO, 4 remotes, drain line for air drill, rebuilt injectors and fuel pump, engine bearings, rebuilt powershift 250 hrs ago, 20.8-34 tires new in 2013, LED lighting, vg cond., 6620 hrs, $22,500 OBO; 1983 4890 Case 4 WD, 325 HP,
View on Western Producer
Tractors, John Deere (4295) in Maple Creek, SK
Cab and heat, 46A loader in excellent condition.Tractor refurbished. Must be seen to be appreciated. 5' and 9' buckets incl. Second owner.
Machinery/Equipment, Loaders & Dozers (4322) in Charlie Lake, BC
Grouser cutting edge to fit wide front Case QuadTrac or wheel tractor, exc. cond.
Machinery/Equipment, Snowblowers/Snowplows (4226) in saskatoon, SK
2008 Dodge 1 ton dually, Cummins 4x4. I have $35,000 invested in it. New injectors, aftermarket turbo, tranny, tires, windshield, water pump, alternator, thermostat, brakes, all deletes are done,16k fifth wheel hitch, 2 new batteries. All parts have less


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Among the challenges in searching for dividend paying stocks is finding ones that exhibit growth and sustainability in dividend payments. The Earnings and Dividend Ranking system by Standard & Poor's starts with a computerized scoring process to measure growth, stability and cyclicality of earnings and dividends over the most recent 10-year period. S&P then reviews and sometimes modifies those scores to account for special considerations a purely mechanical approach might miss. Then it ranks the stocks according to seven grades, from A-plus to C.
As of Friday's close, there were approximately 17 optionable stocks with dividend yields over 6% that were ranked "B" or better by the Standard & Poor's Earnings and Dividends Ranking system. The table below shows the five most actively-traded of those B-or-better stocks, along with the costs of hedging them against greater-than-26% declines over the next several months, using optimal puts.
A Comparison
For comparison purposes, I've added the SPDR S&P Dividend ETF (SDY) to the table below. First, a reminder about what optimal puts are, a note about another way to hedge high yield names, and an explanation of the 26% decline threshold. Then, a screen capture showing the optimal puts to hedge one of the names below, CenturyLink, Inc. (CTL).
About Optimal Puts
Optimal puts are the ones that will give you the level of protection you want at the lowest possible cost. Portfolio Armor uses an algorithm developed by a finance Ph.D. to sort through and analyze all of the available puts for your position, scanning for the optimal ones.
Another Way To Hedge High Yield Names
Optimal puts are worth considering if you want to hedge your downside without capping your upside. If you own a high-yielding security mainly for its income though, and are willing to cap your upside, you may be able to reduce your net cost of hedging by using a collar strategy: Using the income gained by selling a call option to offset the cost of buying a protective put option. We have been testing an extension to Portfolio Armor's algorithm that will enable users to scan for optimal collars as well as optimal puts. Once it's live, it will be interesting to look at the costs of hedging these names using optimal collars.
Decline Thresholds
In this context, "threshold" refers to the maximum decline you are willing to risk in the value of your position in a security. You can enter any percentage you like for a decline threshold when scanning for optimal puts (the higher the percentage though, the greater the chance you will find optimal puts for your position).
Often, I use 20% thresholds when hedging equities, but one of these stocks was too expensive to hedge using a 20% threshold (i.e., the cost of hedging it against a greater-than-20% drop was itself greater than 20%, so Portfolio Armor indicated that no optimal contracts were found for it). There were optimal contracts available for all of these names using a decline threshold of 26%, so that's the threshold I've used below.
The Optimal Puts for CTL
Below is a screen capture showing the optimal put option contract to buy to hedge 100 shares of CenturyLink against a greater-than-26% drop between now and October 19th. A note about these optimal put options and their cost: To be conservative, Portfolio Armor calculated the cost based on the ask price of the optimal puts. In practice, an investor can often purchase puts for a lower price, i.e., some price between the bid and the ask (the same is true for the rest of the names below).
Hedging Costs and Yields as of Friday's Close
The hedging data in the table below is as of Friday's close, and are presented as percentages of position values. The yields were taken from Fidelity's screener and are as of Friday's close as well. Note that Fidelity's methodology in calculating dividend yields is to annualize the most recent dividend payment, and that this may not always be indicative of future yields. Bear in mind also that the yields below are annualized, but the hedging costs below aren't.
As the table below shows, SunLife Financial (SLF) is extremely expensive to hedge now. If you own it as part of a diversified portfolio - and are content to let that diversification ameliorate your stock-specific risk, but are still concerned about market risk - you want to consider buying optimal puts on an index-tracking ETF (such as SDY), as a way of hedging your market risk.
|Div. Yield
Hedging Cost
|Pitney Bowes
|PennWest Petrol
|Gannett Co.
|SunLife Financial
|SPDR S&P Dividend
*Based on optimal puts expiring in October
**Based on optimal puts expiring in November
***Based on optimal puts expiring in December
Disclosure: I have no positions in any stocks mentioned, and no plans to initiate any positions within the next 72 hours.