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January 11, 2011
RAMONA TROMBLEY, ET AL., ON BEHALF OF HERSELF AND ALL OTHERS SIMILARLY SITUATED, PLAINTIFFS,v.NATIONAL CITY BANK, DEFENDANT.
Presently before the Court is Plaintiffs' Unopposed Renewed Motion for Preliminary Approval of the Class Action Settlement, Certification of Settlement Class, and Setting of a Final Fairness Hearing. Through their motion, plaintiffs request that the Court enter an Order: (1) preliminarily certifying a class for settlement purposes only; (2) preliminarily approving the Revised Settlement Agreement filed with the Court on December 22, 2010; (3) approving the notice provisions outlined in the Revised Settlement Agreement; (4) appointing Hilsoft Notifications as Notice Administrator; (5) appointing the claims administrator agreed to by the Settling Parties as Claims Administrator; (6) appointing Ramona Trombley, Jeff Doehner, and Brian Wells as representative plaintiffs; (7) appointing Hassan A. Zavareei of Tycko & Zavareei LLP, as Settlement Class Counsel; and (8) scheduling a Final Fairness Hearing to consider final approval of the settlement.
After careful review and consideration of plaintiffs' motion and supporting memorandum, the objections of Robert Matos, supplemental briefing in response to the objections (including affidavits, declarations, and reports), and the arguments presented at the preliminary approval hearing and a subsequent telephone conference, the Court will grant plaintiffs' motion for preliminary approval subject to the terms and conditions set forth below. A separate order consistent with this Memorandum Opinion will be issued today.
Plaintiffs filed their class action on February 17, 2010, alleging that defendant National City Bank*fn1 engaged in unlawful and deceptive practices by improperly charging its customers overdraft fees for insufficient funds on debit card transactions in violation of various state and federal laws. Compl. ¶¶ 2, 13-14. Plaintiffs allege that National City Bank "reorder[ed] electronic debit transactions from the highest dollar amount to lowest dollar amount so as to deplete the customer's available funds as quickly as possible while maximizing the number of overdraft fees collected." Compl. ¶ 2. Plaintiffs also allege that National City Bank provided false and misleading account balance information and failed properly to disclose its overdraft policies. Id. The Court exercises jurisdiction over this class action pursuant to the Class Action Fairness Act of 2005, 28 U.S.C. § 1332.*fn2
In April 2010, the Court received notification from the U.S. Judicial Panel on Multidistrict Litigation ("MDL Panel") that a conditional transfer order had been entered, directing that this case be conditionally transferred to the Southern District of Florida to Multidistrict Litigation Proceeding No. 2036, In re Checking Account Overdraft Litigation ("MDL No. 2036"). On July 28, 2010, plaintiffs and National City Bank (collectively, "the parties") entered into a settlement agreement and filed an unopposed motion for preliminary approval in this Court. On August 9, 2010, the parties informed the MDL Panel that they had reached a settlement, and the MDL Panel then vacated its order to transfer the action to MDL No. 2036, thereby returning the case back to this Court to evaluate the proposed settlement. The MDL Panel's ruling, however, does not bar future transfer of the case to MDL No. 2036 if this Court does not approve the proposed settlement or does not fully resolve the case.
On August 13, 2010, Robert Matos ("Objector") appeared and filed his objections to the proposed settlement. Matos is the named plaintiff in Matos v. Nat'l City Bank, No. 10-CV-21771 (S.D. Fla. June 1, 2010), an overlapping class action that is part of MDL No. 2036. The Court held a hearing on November 18, 2010 and heard arguments from plaintiffs, National City Bank, and Objector relating to preliminary approval of the proposed settlement. On December 17, 2010, the Court also held a brief telephone conference with counsel for plaintiffs and National City Bank to discuss several concerns with the notice and release provisions of the settlement agreement. Following that discussion, the parties filed a renewed motion for preliminary approval, revised settlement agreement, and revised proposed order on December 22, 2010, and the Court then received a further response from Objector and reply from plaintiffs.
The terms of the Revised Settlement Agreement include the following:
* A Settlement Class of "[a]ll persons who hold or ever held a National City Account*fn3 who at any time during the Class Period incurred at least one Overdraft Fee*fn4 associated with at least one National City Debit Card Transaction*fn5 that was not previously reversed, refunded, or returned to the Settlement Class Member by Defendant."
* A $12,000,000 Settlement Fund, inclusive of all attorneys' fees, costs, expenses, and incentive payments to representative plaintiffs, from which Settlement Class Members will receive $36 for each eligible overdraft charge incurred during any two calendar months from July 1, 2004 to August 15, 2010, unless the total amount needed to pay valid claims exceeds funds available in the Settlement Fund. The two months need not be consecutive.
* National City Bank will also provide up to an additional $500,000 for published notice, administration of the settlement, and other notice and claims administration costs. If the costs exceed $500,000, the costs will be deducted from the Settlement Fund.
* If the amount claimed by Settlement Class Members is less than the remaining amount after attorneys' fees, costs, expenses, incentive awards, and notice and claims administration costs are paid, the remainder will be distributed on a pro rata basis, with each Settlement Class Member receiving up to (but not exceeding) three times the amount claimed. Any remaining funds will be distributed through a cy pres to a nonprofit organization or organizations agreed upon by Plaintiffs and National City Bank, and subject to approval by the Court.
Generally, preliminary approval of a class action settlement will be granted if it appears to fall "within the range of possible approval" and "does not disclose grounds to doubt its fairness or other obvious deficiencies, such as unduly preferential treatment of class representatives or of segments of the class, or excessive compensation for attorneys." Newberg on Class Actions, § 11:25 (4th ed. 2010) (quoting Manual for Complex Litigation, Third, § 30.41 (1999)); In re Vitamins Antitrust Litig., No. 99-197, 1999 WL 1335318, at *5 (D.D.C. November 23, 1999).
Class actions seeking class certification and settlement at the same time, however, require "closer judicial scrutiny" than settlements that are reached after class certification. Manual for Complex Litigation, Fourth, § 21.612 (2004). Such class actions that settle early in the case "sometimes make meaningful judicial review more difficult and more important." Id; see also Amchem Prods., Inc. v. Windsor, 521 U.S. 591, 620 (1997) (observing that "settlement-only class certification" requires "undiluted, even heightened" attention that is "of vital importance"); D'Amato v. Deutsche Bank, 236 F.3d 78, 85 (2d Cir. 2001) (calling for "a higher degree of scrutiny in assessing [the] fairness" of settlements negotiated prior to class certification and the need to examine the "negotiating process leading up to the settlement as well as the settlement's substantive terms").
Here, plaintiffs seek preliminary approval of both class certification and settlement. Objector filed his objections to the initial motion for preliminary approval shortly after it was filed and filed his latest objections just days ago, on December 28, 2010. The Court will consider each of Objector's arguments in turn.
I. Adequacy of Proposed Settlement Amount
Objector argues that the Court cannot sufficiently evaluate the adequacy of the proposed settlement, because plaintiffs have not conducted an independent analysis of the merits of their case and adequately explained the basis for a $12 million dollar settlement. See Objections of Robert Matos to Pls.' Mot. for Prelim. Approval ("Obj.'s Mem.") at 3-7; Objections of Robert Matos to Mot. for Prelim. Approval of Revised Class Action Settlement ("Obj.'s Second Mem.") at 2. Objector contends that plaintiffs and National City Bank have not reached a settlement that falls within the range of possible approval. Id.
In evaluating a proposed settlement, the Court's primary role is to evaluate the relief provided in the settlement against the relative strength of plaintiffs' case, including their ability to obtain recovery at trial. Equal Rights Ctr. v. Washington Metro. Area Transit, 573 F. Supp. 2d 205, 211 (D.D.C. 2008) (citing Thomas v. Albright, 139 F.3d 231, 231 (D.C. Cir. 1988)); Blackman v. District of Columbia, 454 F. Supp. 2d 1, 8 (D.D.C. 2006) ("[T]he most important factor" in evaluating a proposed settlement is "comparison of the terms of the proposed settlement with the likely recovery that plaintiffs would realize if they were successful at trial."). The Court may refuse to approve a settlement where the plaintiffs' basis for estimating the potential value of the settlement is not clear. Newberg on Class Actions, supra, at §11:46; see also In re General Motors Corp. Pick-up Truck Fuel Tank Products Liab. Litig., 55 F.3d 768, 806 (3d Cir. 1995) (finding that the district court did not "sufficiently scrutinize the valuations of the settlement . . . and the settlement appears to be inadequate").
In their briefs and at the hearing, the parties have argued that the $12 million settlement represents a fair, adequate, and reasonable outcome given the strengths and weaknesses of their respective positions and the risks, time, and costs of continued litigation. Plaintiffs initially rely on Gutierrez v. Wells Fargo Bank, No. 07-CV-05923, 2010 WL 3155934 (N.D. Cal. August 10, 2010), a class action overdraft fee case that went to trial, as a source of comparison. Plaintiffs reviewed the expert reports in Gutierrez and applied the plaintiffs' expert damage analyses in that case to estimate the projected recovery in this case at trial, which plaintiffs claim is between $52 and $73 million.*fn6 See Pls.' Unopposed Mot. in Supp. of Mot. for Prelim. Approval ("Pls.' Mot.") at 13. Plaintiffs calculate that the $12 million settlement amounts to 17% to 24% of the best possible recovery if the case went to trial and therefore represents a fair, adequate, and reasonable settlement. Id. Plaintiffs also argue that the settlement in this case falls within the range of possible approval compared to the settlement amounts approved in Closson v. Bank of America N.A., No. CGC 04436877 (Cal. Super. Ct. July 30, 2008), see Pls.' Mot. at 15, and preliminarily approved in Schulte v. Fifth Third Bank, No. 09-6655 (N.D. Ill. September 10, 2010), see Pls.' Notice of Recent Development at 1-3.
The Court recognizes that the comparison of settlements in similar cases can be relevant when evaluating the fairness, adequacy, and reasonableness of a proposed settlement. See In re Ravisent Techs., Inc. Sec. Litig., No. 00-CV-1014, 2005 U.S. Dist. LEXIS 6680, at *32-34 (E.D. Pa. 2005) (comparing the percentage of recovery in settlements with expected recovery at trial of prior cases when evaluating the reasonableness of the settlement); In re Baan Co. Sec. Litig., 284 F. Supp. 2d 62, 65-66 (D.D.C. 2003) (same); In re Vitamins Antitrust Litig., No. 99-197, 2001 U.S. Dist. LEXIS 25067, at *58-61 (D.D.C. 2001) (same); In re Newbridge Networks Sec. Litig., No. 94-01678, 1998 WL 765724, at *2 (D.D.C. 1998) (same). Objector, however, contends that plaintiffs' reliance on the Gutierrez and Closson cases is misplaced and notes that the Fifth Third Bank settlement was preliminarily approved but not without substantive concerns. See Obj.'s Response to Notice of Recent Development ("Obj.'s Response") at 1-3.
Ultimately, plaintiffs must adequately explain why the Court should look to Gutierrez for guidance.*fn7 After the filing of plaintiffs' motion for preliminary approval, the Gutierrez court ordered Wells Fargo Bank to pay $203 million in restitution to its customers for its improper overdraft fees and to cease its practice of reordering debit transactions from high to low.*fn8 In particular, plaintiffs must explain their rationale for selecting only one model from Gutierrez and for disregarding the other models used to estimate potential damages in that case. Although the Gutierrez award resulted from a bench trial and not a settlement, plaintiffs must explain why the Court should focus on only one Gutierrez model but ignore the fact that $203 million in damages was ultimately awarded based on an alternate model, far exceeding the $69 million to $98 million plaintiffs estimated for Gutierrez when calculating the potential recovery in this case.
The Court cautions the parties that they must offer evidence that enables the Court to calculate the potential trial recovery in this case in order to obtain final approval of the settlement. The Court should not have to rely entirely on comparisons to other overdraft fee settlements to properly evaluate the settlement and may not approve a settlement exclusively on those grounds. See Radosti v. Envision EMI, 717 F. Supp. 2d 37, 63 (D.D.C. 2010) ("Ultimately, the reasonableness of the settlement agreement must be considered in the context of this case, not in comparison to terms of other [] settlements."). At the Final Fairness Hearing, the parties should provide the Court with an independent analysis for reaching the agreed settlement amount and explain and defend their methodology to demonstrate that it is a fair, adequate, and reasonable settlement.
At the preliminary approval stage, however, the proposed settlement of $12 million, which allegedly represents 17% to 24% of the potential recovery at trial, is within the "range of possible approval" based on other approved class action settlements. See Baan, 284 F. Supp. 2d at 65-66 (finding that a settlement amount representing more than 16% of plaintiff's potential recovery at trial and between 32.5% and 54% of damages estimated by defendant's expert was within the "range of reasonableness" for settlement); Newbridge, 1998 WL 765724 at *2 ("an agreement that secures roughly six to twelve percent of a potential trial recovery . . . seems to be within the targeted range of reasonableness"). Although there are not such doubts or deficiencies as to cause this Court to decline to grant preliminary approval based on the settlement amount, the Court will continue to give close scrutiny to the proposed settlement amount in the final fairness assessment.
II. Discovery Prior to Settlement
Objector contends that plaintiffs failed to conduct sufficient discovery prior to settlement and could not have adequately evaluated the merits of their case. See Obj.'s Mem. at 3-4; Obj.'s Second Mem. at 2. Plaintiffs, however, contend that they used both informal and formal discovery to gather non-public factual information regarding National City Bank's overdraft fee practices and revenues, including written interrogatories, telephone conferences and in-person meetings, all of which enabled them to properly estimate the potential damages in this case. See Pls.' Mot. at 5, 9; Hassan Zavareei Decl. 20-21; Pls.' Supp. Brief and Response to Obj. of Robert Matos ("Pls.' Supp. Mot.") at 12. Plaintiffs maintain that they engaged in "lengthy and intense arms length negotiations" and "significant factual investigation." See Pls.' Mot. at 1, 11.
In the D.C. Circuit, district courts have routinely considered the "status of litigation at the time of settlement" as a factor in determining whether a proposed settlement warrants final approval. See, e.g., Equal Rights Ctr., 573 F. Supp. 2d at 212; Meijer, Inc. v. Warner Chilcott Holdings Co. III, Ltd., 565 F. Supp. 2d 49, 57-58 (D.D.C. 2008). Counsel should have "sufficient information, through adequate discovery, to reasonably assess the risks of litigation vis-A-vis the probability of success and range of recovery." Radosti, 717 F. Supp. 2d at 62 (quoting Meijer, 565 F. Supp. 2d at 57).
But formal discovery is not required for preliminary approval and is not necessarily required even for final approval of a proposed settlement. See Osher v. SCA Realty I, Inc., 945 F. Supp. 298, 306 (D.D.C. 1996) (finding that a "fair evaluation of the claims [] may be made prior to discovery" and approving settlement even though case "settled very early in the litigation process with little discovery"). Still, the parties must demonstrate to the Court at the final approval stage their sufficient appreciation for the merits of the case and be able to explain in greater detail the "significant factual investigation" made prior to negotiating a settlement. See In re Vitamins Antitrust Litig., 305 F. Supp. 2d 100, 105 (D.D.C. 2004) (observing that settlement must not "come too early to be suspicious"). For now, however, it is enough that the parties represent that formal and informal discovery facilitated a significant investigation of the relevant facts contributing to arms-length settlement negotiation. Although the Court will consider the timing of the settlement and the amount of discovery conducted at the final approval stage, the Court will not deny preliminary approval due to the absence of significant discovery at this point.
III. Proposed Allocation of Settlement Funds
Objector next argues that the proposed allocation of settlement funds is arbitrary, unfair, and inequitable because it fails adequately to compensate for Class Members' actual harm. See Obj.'s Mem. at 1, 7-10; Obj.'s Second Mem. at 2-3. Under the settlement, Class Members can be reimbursed for an unlimited number of overdraft charges incurred in any two calendar months during the class period. See Revised Settlement ¶ 31. A two-month period, Objector argues, allows insufficient compensation when Class Members must release their claims for overdraft fee charges over a six-year class period. Obj.'s Mem. at 7. Objector contends that two months of reimbursement would unfairly compensate a Class Member who paid particularly high overdraft fees in only two months, because that Class Member will receive more than a Class Member who paid greater total overdraft fees during the entire class period but did not incur particularly high fees in any two months. Id. at 8-9. Rather, Objector believes that Class Members should receive damages in proportion to the charges incurred over the entire class period. Id. at 10.
The Court finds that Objector's concern is not sufficient to deny preliminary approval. Reimbursing for the highest amount of overdraft fees incurred in any two calendar months -- the two months do not have to be consecutive -- enables Class Members to receive compensation, even though they may have had reasonable notice of the manner in which overdraft fee charges are imposed. There is also no cap on the number of overdraft fees that Class Members may recover for the two calendar months that they select for reimbursement. Limiting the recovery period to two months also prevents chronic overdrafters, who had notice of National City Bank's overdraft policies yet continued incurring overdraft fees anyway, from being unfairly rewarded for their behavior. It appears to be, therefore, a reasonable allocation methodology for the settlement funds, with the remaining funds then distributed among Class Members on a pro rata basis.
Moreover, as the parties have argued to the Court, the "two calendar month" structure could even be considered over-inclusive. National City Bank is allegedly unable to distinguish between check and debit overdraft fees; thus, Class Members may wind up being reimbursed for check overdraft fees, which are not at issue in this case. See Nat'l City Bank's Response at 17. National City Bank also allegedly cannot determine which overdraft fees were charged due to its re-sequencing method of posting transactions from high to low, and thus Class Members would be reimbursed for the total amount of overdraft charges incurred, whether or not the overdraft fee was incurred as a result of National City Bank's re-sequencing of transactions. Id. Accordingly, the Court concludes at the preliminary approval stage that the two calendar month structure is not outside the realm of possible ultimate approval as a fair and reasonable settlement distribution methodology.
IV. Claims Process
Objector argues that the claims process is unnecessary and unduly burdensome, because it forces Class Members to submit a claim form to receive reimbursement. See Obj.'s Mem. at 10-11; Obj.'s Second Mem. at 4. Objector contends that National City Bank can calculate and directly return each Class Member's individual share of damages and hence he calls for restitution without a claims process. Obj.'s Mem. at 10-11. Objector further notes that the Gutierrez case did not require a claims process. Id. As discussed earlier, plaintiffs and National City Bank maintain that National City Bank cannot calculate each Class Member's share of damages, and they argue that a claims process is therefore necessary to validate claims. See Pls.' Supp. Mot. at 15; Nat'l City Bank Response at 17. For example, National City Bank allegedly did not maintain time stamp data for the "large majority of transactions" and did not keep the records in a format that would allow expert analysis similar to that conducted in Gutierrez. See Pls.' Supp. Mot. at 15-16.
Class actions often require a claims process to ensure money is fairly distributed for valid claims. See, e.g., Bynum v. Gov't of Dist. of Columbia, 384 F. Supp. 2d 342, 363 (D.D.C. 2005); Vista Healthplan, Inc. v. Bristol-Myers Squibb Co., 266 F. Supp. 2d 44, 47 (D.D.C. 2003); In re Lorazepam & Clorazepate Antitrust Litig., 205 F.R.D. 369, 381 (D.D.C. 2002). Under the settlement here, Class Members must either (1) specify the two calendar months in the class period during which they believe they incurred the highest overdraft fees or (2) allow the Claims Administrator to determine the two highest months worth of overdraft fees based on National City Bank records. See Revised Settlement Agreement ¶ 27. Class Members can submit claims by mail or the Internet, and the proposed claim form is short, clear, and straightforward, requiring only basic information for reimbursement. Class Members need only provide their name and address and check one of two boxes; additional information does not have to be submitted unless their claims are contested by National City Bank and further information is later requested. Although the Court reserves the right ultimately to decline to adopt the proposed claims process, requiring claimants to submit the proposed claim forms does not fall outside the range of possible approval for this settlement.
V. Impact on Objector's Claims and MDL Related Claims
Objector contends that counsel for plaintiffs hastily settled the case to avoid transfer to the MDL litigation and that this settlement interferes with the prosecution of related cases in the MDL. Supp. Mem. of Obj. Robert Matos ("Obj.'s Supp. Mem.") at 9-13. Objector argues that the proposed settlement would release the claims in Objector's case and other cases against PNC Bank ("PNC") that are now pending in the MDL. See Obj.'s Supp. Mem. at 7-8. Objector also argues that the parties' Revised Settlement Agreement fails to clarify the scope of the release and provide proper notice because the release wrongfully extends to claims against PNC. Obj.'s Second Mem. at 4-5.
The Court must conclude that a proposed settlement is "not the product of collusion between the parties" in order to grant final approval. Pigford v. Glickman, 206 F.3d 1212, 1215 (D.C. Cir. 2000) (quoting Pigford v. Glickman, 185 F.R.D. 82, 98 (D.D.C. 1999)). Objector raises concerns about the timing of the settlement and plaintiffs' counsel's conduct in negotiating a settlement when Objector's case is pending in the MDL. Obj.'s Supp. Mem. at 9-10. Here, plaintiffs' counsel filed this case four months before Objector filed his case and the MDL Panel transferred this case back to this Court to evaluate the proposed settlement, with full knowledge that the Matos case was simultaneously pending in the MDL. See Nat'l City Bank's Response at 6-8. Absent some evidence of actual collusion in negotiating the settlement, the Court will not deny preliminary approval on this ground.
The Court agrees that if the settlement is ultimately approved the class claims alleged in Matos will be extinguished, including claims against PNC,*fn9 but it has no reason to believe that the settlement will affect the other pending cases against PNC in the MDL litigation. The parties have repeatedly assured the Court that the settlement was deliberately drafted to prevent releasing the claims of PNC customers who opened PNC accounts directly with PNC (rather than through the merger of National City Bank into PNC). Id. at 6; Pls.' Supp. Mot. at 7. The Court also held a brief telephone conference with the parties to address such concerns. After the conference, the parties filed a renewed motion for preliminary approval and revised settlement agreement, specifying "that accounts originally opened at PNC or one of PNC's predecessor banks other than National City are not included in the settlement and that no claims relating to such accounts will be released by the agreement." See Pls.' Unopposed Renewed Mot. for Prelim. Approval ("Pls.' Second Mot.") at 2; Revised Settlement Agreement ¶ 4. The release of claims against PNC therefore only applies to those claims that are based on accounts opened originally with National City Bank; it does not extend to cases, such as those pending in the MDL litigation, concerning PNC accounts with no prior association with National City Bank. Settlement Class Members can be class members of both this settlement and those PNC cases. The Court finds that the settlement in this case will not adversely impact claims pending against PNC in the MDL litigation in a manner warranting denial of preliminary approval.
VI. Agreement Not to Sue
Finally, Objector argues in his latest motion that the Revised Settlement Agreement is ambiguous as to when the agreement not to sue becomes effective. See Obj.'s Second Mem. at 5-6.*fn10 The Revised Settlement states that "Releasing Parties, and each of them, agree not to file or prosecute, and agree immediately to withdraw, with prejudice, any equitable or legal proceeding against any Released Party that are authorized or required by this Settlement Agreement or by the Judgment." Revised Settlement Agreement ¶ 39. It also states that "[t]he Court shall retain jurisdiction to enforce the judgment, releases, and agreements contemplated by this Settlement and to be embodied in the Judgment." Id. Objector contends that the agreement not to sue could be construed inappropriately as prohibiting Objector and other National City account holders from pursuing their claims against PNC in the MDL litigation upon this Court's preliminary approval of the settlement. See Obj.'s Second Mem. at 5. Any agreement not to sue, Objector maintains, should be effective only upon the final approval of the settlement. Id. Plaintiffs respond that the agreement not to sue only applies to "Releasing Parties," which has been defined as "Plaintiffs and members of the Settlement Class (including members of the proposed National City national class and state subclass in the MDL Proceedings) who do not opt out of the Settlement," see Revised Settlement Agreement ¶ 1(y), and thus the agreement not to sue cannot become effective until at least after the opt-out process is completed, see Pls.' Response to Obj. of Robert Matos ("Pls.' Second Response ") at 3. Plaintiffs argue that there is nothing in the Revised Settlement Agreement that requires Objector or other National City account holders to dismiss their cases pending before the MDL; Settlement Class Members, including Objector, may opt out of the settlement. See Pls.' Second Response at 2.
The Court will enforce the agreement not to sue only after final approval of the Revised Settlement Agreement. Generally, covenants not to sue in settlement agreements are not effective until final approval of the settlement. See, e.g., Skilstaf, Inc. v. CVS Caremark Corp., No. 09-02514, 2010 WL 199717, at *5 (N.D. Cal. January 13, 2010); Carpenters and Joiners Welfare Fund v. Smithkline Beecham Corp., No. 04-3500, 2008 WL 4435734, at *4 (D. Minn September 30, 2008); Hill v. Merrill Gardens LLC, No. 04CV-248, 2005 WL 2465250, at *9 (N.D. Ind. October 6, 2005); In re Managed Care Litigation, MDL No. 1334, 2003 WL 22218324, at *4 (S.D. Fla. 2003). Although the Revised Settlement Agreement could be more precise on this issue, nothing in the language of the agreement indicates an intent to depart from this practice. The "Releases" section of the Revised Settlement Agreement begins with "[as] of the Effective Date*fn11 " and can be construed as stating that all provisions in the section become effective as of the Effective Date, including the agreement not to sue provision. The settlement agreement also provides that the release of claims is effective upon final approval of the settlement. It would be bizarre to require Class Members to withdraw their claims with prejudice prior to the effective date of the release.
Moreover, to enforce covenants not to sue prior to final approval would raise significant fairness concerns. If the Court does not grant final approval to the settlement here, a narrow interpretation would require "Releasing Parties"-- Class Members who do not opt out of the settlement -- to "agree to immediately withdraw, with prejudice, any equitable or legal proceeding against any Released Party," even though the Court has not granted final approval of the settlement. Therefore, Class Members who do not opt out would be required immediately to withdraw from any pending litigation and give up the right and the opportunity to litigate their claims in other forums, even though this settlement has not been and may not be finally approved. The Court has expressed its concerns in the preliminary approval hearing, the telephone conference, and this opinion that Class Members should not prematurely release their claims. The Court therefore construes the agreement not to sue as being binding only after final approval of the settlement.
For the reasons stated above, the Court will preliminarily approve the revised proposed settlement and class certification. A separate Order accompanies this Memorandum Opinion.
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|Property type
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|2 nights
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Loved all the space, and the home is decorated in such fun Hawaiian themes and colors. We had three kids, and three adults so we are glad we rented the extra room that comes with an extra bathroom too, that was helpful. The house has everything you need for your stay, very comfortable. The owner will do a load of laundry for a fee, which we needed. They also had a great selection of DVDs which my kids enjoyed. There is no AC but with the many fans it was still comfortable. The only thing that was strange, but ended up working out better than we thought, was that you can't use the water from the faucets. You can only use the water they provide from the large water bottles.
The house is tucked away in a neighborhood and feels very private. It's a great location to get to Volcano NP, waterfalls, Hilo's farmer market and many more fun things. If you are questioning coming the Hilo side of the island, you should go!
My family and I rented Hanu Hale 3 for a week. It is a perfect size for a family of five. The two bedrooms upstairs are perfect, one with a full size & a twin and the other has a queen; loads of closet space. The downstairs with the high ceilings open everything up nicely. Kepi has painted many beautiful thing throughout the house and they are neat to go around and look at. We had a great time, Kepi was very helpful and offered suggestions on better ways to see things or routes to take. Both Jim & Kepi are wonderful people. Rent this house and see for yourself.
We stayed 2 nights in July 2016. Owners were friendly and helpful. Thanks. A true Hawaiian feeling in a nice tropical garden. Well located to visit this part of the big island. Has everything you need. Be prepared to sleep with the coqi frogs songs.. There are numerous in this part of the island but that does not prevent you from sleeping well. If I would have a comment for improvement, this would be more deodorirzing in the bedrooms as this is a pretty wet and humid environment so moisty smell is unavoiable but a little of deodorizing would help but I would recommend the stay.
This place is adorable. Very clean and comfortable. The yard is beautiful. The owners were very gracious and supplied us with sunblock and bug spray and water. They even had bagels and juice in the fridge and fresh fruit on the counter for us to enjoy. There is no A/C, but the night cooled off nicely. This is such a different experience than a condo on the beach. The only down side are the noisy frogs and chickens at night :) Bring your ear plugs (some of the family got used to it; not a big deal at all)
I would definitely recommend this place to anyone. Good location for getting to the lava flow (yes, we say lava flowing!).
Thank you Kepi and Jim!!
The Melsness Family from Colorado
Bel accueil du propriétaire! Appartement familial convivial situé au milieu d'une belle verdure. Bien situé pour aller visiter le parc des volcans et d'autres endroits merveilleux en bordure de mer.
Colorful, very clean, comfortable, well-equipped, lush surroundings. A great place for this family of 4 adults
Owners helpful but unobtrusive.
Didn't mind the frogs or the roosters but there really are a lot of barking dogs on adjacent properties so don't plan to sleep in the morning!
Would stay again and recommend to others.
check out what's happening at volcano:
Activities nearby,The historic town of Hilo with it's farmers market, Tsunami Museum, Rainbow Falls, Liliokalani Park (the largest formal Japanese garden outside of Japan), Reeds Bay, Coconut Island , downtown shopping and dining, Yoga Studios, Tennis Courts, Lomilomi massage, Gyms, Lyman Museum,Prince Kuhio Theatre and Palace Theate=(foreign films & artists' performances) and several black sand beaches. Experience Great surfing at Honoli'i Beach and see sea turtles at Richardson's beach.
We have beautiful rainforest, botanical gardens and water falls.
Visit Panaewa Rainforest Zoo-- a free zoo , like a small botanical gardens and two baby Tigers
Go to Volcano National Park to see Kilauea Caldera-the world's most active volcano, Thurston Lava Tube and over 100 miles of hiking trails. Pahoa Village offers a wooden board walk, several quaint restaurants and a free Olympic sized infinity edge pool. Go East of Pahoa to tidal pools to snorkel in, warm up in the Warm Springs in Ahalanui Park and surf Issac Hale (Pohoiki)
Hawaii Volcanoes National Park
Hawaii Volcano Observatory (Volcano Updates)
Isaac Hale Beach Park ( also known as Pohoiki)
Lava Tree State Park
Pana`ewa Rainforest Zoo & Gardens - the only zoo in the US located inside a rain forest
Wai'opae Tide Pools
|Rate Period
|Weekend Night
|Monthly *
My Standard Rate
2 night minimum stay
|Cleaning fee $50 minimum
|$50 + Tax
|Tax Rate
Rates are subject to change until reservation is confirmed.
up to 4 guests in quote for 2 bd apt additional guest $10 extra pr person pr night + tax.
The quote is for our 2 bedroom apt Honu 3. Email owner for quotes for one bedroom or studio.
* Approximate monthly rate. Actual rate will depend on the days of the month you stay.

subset: commoncrawl


text:
Conveniently integrated into a compact 3U chassis that is less than 30 inches deep, saving over 76% of rack space when compared to traditional 1U servers. The cable-less, hot-pluggable server nodes operate independently.
Each node supports up to 32GB ofmemory, one PCI-E 3.0 x8 expansion slot for low-profile add-on card, and 2x 2.5" SATA3 HDDs or 4x 2.5" Slim SSDs (with optional kit) per node. Supports Intel Xeon E3-1200v3 or Intel® Atom™ C27520.


text:
WGSN Products
It's bold and reflects powerful symbols of our time. But Philip Colbert, founder of The Rodnik Band, argues the genre must be explored – not just replicate the past
Pop art and fashion are a powerful mix. Together, they create something relevant and modern and because of this I believe Pop Art Fashion should be promoted more as an artistic genre in its own right. Creatively, I think it can be pushed to new heights.
The philosophy of pop art promotes bold communication and use of global symbols that can meaningfully engage directly with the public. Clothing is the ultimate democratic art platform – it knows no gallery wall limitations, it crosses cultural divides with ease. Clothing and accessories can travel the world like walking sculptures that engage people's attention and create responses both immediate and potentially complex.
There has been a strong history of clothing translating bold ideas from art, from the early 20th century to the present day. The incredible Ballet Russes costumes designed by Picasso and De Chirco, to the amazing clothing of Sonia Delaunay. Surrealism was engaged when Elsa Schaperelli collaborated with Salvador Dali, and then there was French designer Annie Marie's brilliant surrealist handbags.
In the 1960s there was an explosion of pop. Many artists looked to clothing as an engaging extension of their world – Andy Warhol made those iconic soup can dresses and in 1965 and Yves Saint Laurent created the Mondrian collection.
With the 1980s came a new wave of irreverent fashion designers mixing pop art and fashion, with Franco Moschino's energetic and witty early collections and Jean Charles de Castelbijac's playful mix of fashion and art in Paris. Lately Jeremy Scott has been revisiting many of these ideas with his LA style slant. All these names are just a few of the more obvious ones, as of course there have been many more artists and designers who have actively engaged and pushed this cross over.
But can Pop Art Fashion become more than just a cycle of repeated ideas? Can it evolve with fresh artistic integrity? In some ways, the current surreal handbag craze offers little beyond that of what french designer Anne-Marie created in the 1940s.
Personally, I believe in every art form there are examples of people heavily borrowing ideas of the past. You see many artists today painting in the same style as Warhol or Cy Twombly, so it seems this recycling is a problem faced by many artistic genres not just within fashion. The key point is the creator needs to strive for an originality in the creation and a contemporary relevance.
In addition to creating fresh new engaging ideas and images for Pop Art Fashion, an exciting opportunity also lies within the realm of branding. Branding is the intellectual world around a product, in the same way that traditional fine artists are able to create a story and philosophy around their work and from that associated value they can sell a signed blank canvas. If you change the way you look at something, the thing you look at changes. We have to take the opportunity to grow this artistic genre and find out exactly how far we can take it.
Like what you just read? Follow Philip on Twitter and check out his work with The Rodnik Band here.
NEED INSPIRATION? WGSN publishes 350 in-depth reports each month. That's a seriously awe-inspiring amount of inspiration. Find out more here.


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1430 Scenic Drive, Muskegon 49445
See more homes for sale in Muskegon, MI
This property has been Sold!
11/06/2015 at $119,000
Don't miss your opportunity to live in one of the most beautiful areas of Muskegon County! This 3 bedroom contemporary home sits on a private, almost two acre setting across the road from Lake Michigan! Newer floors, paint, and roof. This unique home features vaulted ceilings and a large 14 x 32 deck off the living room. Back room on house was formerly a garage and can be converted back, finished off for more living space, or used for work space! Enjoy a fall bonfire while listening to the waves crash on the shore! Call today for your personal showing! Seller is a licensed real estate agent in Michigan.
Property Information
- Status
- Sold
- Address
- 1430 Scenic Drive
- City
- Muskegon
- Zip
- 49445
- County
- Muskegon
- Township
- Laketon
- Siding
- Vinyl
- Above Grade SqFt
- 1,935
- Garage Desc.
- Carport
- Water
- Well
- Sewer
- Septic System
- Year Built
- 1959
- Taxes
- $1,716
Rooms and Land
- MasterBedroom:
- 21x10 Basement
- Bedroom2:
- 14x10 2nd Floor
- Bedroom3:
- 11x8 Main Floor
- Family:
- 29x15 2nd Floor
- Kitchen:
- 13x10 Main Floor
- Living:
- 7x7 Main Floor
- Dining:
- 12x10 Main Floor
- Basement
- Crawl Space, Partial Basement
- Heating
- Forced Air
- Acreage
- 1.72
- Lot Dimensions
- 125 x 600
- Exterior Materials
- Vinyl
- Exterior Features
- Deck(s)
Listing Video for 1430 Scenic Drive, Muskegon MI 49445
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Listing Broker
Listing Courtesy of Re/Max West
Office Address 5969 Harvey St Ste 200
Listing Agent Licia A Ackerberg
Listings last updated: . Some properties that appear for sale on this web site may subsequently have been sold and may no longer be available.
Our Michigan real estate agents can answer all of your questions about 1430 Scenic Drive, Muskegon MI 49445. Real Estate One, Max Broock Realtors, and J&J Realtors are part of the Real Estate One Family of Companies and dominate the Muskegon, Michigan real estate market. To sell or buy a home in Muskegon, Michigan, contact our real estate agents as we know the Muskegon, Michigan real estate market better than anyone with over 100 years of experience in Muskegon, Michigan real estate for sale.
The data relating to real estate for sale on this web site appears in part from the IDX programs of our Multiple Listing Services. Real Estate listings held by brokerage firms other than Real Estate One includes the name and address of the listing broker where available.
IDX information is provided exclusively for consumers personal, non-commercial use and may not be used for any purpose other than to identify prospective properties consumers may be interested in purchasing.
All information deemed materially reliable but not guaranteed. Interested parties are encouraged to verify all information. Copyright© 2016 MichRIC LLC, All rights reserved.


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Gender: Boy
Meaning: Younger
Origin: Persian
Religion: Parsi
Navzar is a Parsi Boy name, meaning of the name is Younger and origin of the name is Persian. This name is mostly used in Parsi.
If you select the name Navzar for your baby, Congratulations! But if you don't like Navzar then please continue searching our site.
External References
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Horton Mottled Mercury Antique Brass Effect 3 Lamp Ceiling Light
Horton Mottled Mercury Antique Brass Effect 3 Lamp Ceiling Light
- Home Delivery Order by 3pm for next day delivery (excluding Saturday & Sunday)
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- 45 day returns policy. Read our returns policy
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Product Details
Product Information
Set the scene with this traditional 3 lamp ceiling light; featuring an antique brass finish with a mercury mottled effect centre which creates a beautiful glow when the 3 cream coloured lampshades are lit. This light will add a sophisticated look to any room in your home.
- Recommended for bedrooms, hallways or any living areas
- Fixings supplied
- Coordinating table lamp also available
Technical Specifications
|Mottled mercury
|Antique brass effect
|Glass finish
|Mercury glass
|Glass & metal
|Dimmable with compatible switch (sold separately)
|Number of lamps
|Bulb Type Required
|Small Edison Screw Cap (E14) Candle
|Bulb supplied
|Bulb sold separately
|Maximum bulb wattage
Help & Advice
How to guides
How to fit ceiling lights
A standard single pendant light fitting near the centre of the ceiling can sometimes leave a lot to be desired. As long as you can get to the ceiling void from above without too much disruption, it's not complicated to move a light to wherever you really need it. Alternatively, you can boost your light levels by adding extra pendants which you operate either by the existing switch or by a new one. You'll find that pre-wired lampholder-plus-flex combinations are widely available.
Getting the right lighting for your home
Your dining room, kitchen and even bathroom will all feel different with new lighting. We have a huge selection of lights to suit every part of your home. New styles are always being introduced to ensure you have a variety of choice, keep abreast of new styles by exploring our lighting section. Create a unique look with our online extended ranges of modern stylish lighting indoor lighting. As for fitting, we have all the guides you need to tackle it yourself, from re-wiring to fitting ceiling lights, wall lights and even spotlights. Let us help you plan and style your home today.
Lightening the mood
Lighting is a powerful tool to enhance the mood and ambiance throughout your home. With so many different styles and choices it can be hard to know where to start to make your room shine.
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45 day returns policy
Arrange collection or return to store.Customer support team - 0333 014 3357
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This 3 lamp ceiling light is part of the Steyning range; a elegant collection of lighting fixtures with an antique brass effect finish and crystal cut glass shades which would look perfect in any style of room. Recommended for Bedrooms, halls & living areas Fixings supplied Coordinating products available in ...
This 5 lamp ceiling light is part of the Forbes range; a classic collection of lighting fixtures which feature tulip shaped frosted shades with antique brass effect arms. Recommended for Bedrooms, halls & living areas Fixings supplied
This 3 lamp ceiling light is part of the Bargo range; a opulent collection of lighting fixtures that feature crystal cut glass droplets which set off an illustrious display of light when lit. Recommended for bathrooms and living areas Fixings supplied Suitable for bathroom zone 2 IP rating - IP44 ...
The Lopez collection combines crystal shades with chrome detailing to give the perfect mix of contemporary and traditional styling. Crystal shades produce a dramatic, reflective light pattern. Recommended for Bedrooms, halls & living areas Fixings supplied Matching floor & table lights available


text:
A Good Deal: No Evil 022
Round up4.30 / 5.00 2,009 Views
Park Bench
A short film about a park bench4.16 / 5.00 1,516 Views
frog thing
frogggsgsgs3.82 / 5.00 1,773 Views
Awsome Vid Dude
You are one of the best comidians in the... town!? Or World! We will never know...
lol thanks for your nice words.
Well that was entertaining.
You guys have a nice sense of humor!
This was exceptionally good.
The only flaw in this movie, that also kept you from a ten, Is that the animation is too simple.
Still nice work you did!
Thanks a ton, this was a what ifsecnario parody gone terribley wrong.
its funny as
oh btw hey montanna
thanks for your review, i also enjoy it, it's a commercial parody gone terribly wrong o_O
yes i would like to purchase a can. my credit card number is ___________
am i still in time to get the special offer?
uh-huh, it never expires, though problems with swirly off have arisen involving swirly raping people wearing it... turns out he's not gay after all... oh wait yeah he is.


text:
Mental Retardation
Developing Pharmacotherapies
Edited by Dr. John J. Ratey
Format: Hardback
Normal Price: $65.00
Your Price: $58.50 AUD, inc. GST
Shipping: $7.95 per order
You Save: $6.50! (10% off normal price)
Plus...earn $2.93 in Boomerang Bucks
Availability: Available to Backorder, No Due Date for Supply
Mental Retardation by Dr. John J. Ratey
Book DescriptionIn the last few years, psychiatry in the field of mental retardation has begun to reexamine the subtler effects of the medications it employs. This volume is designed to further our understanding of the pharmacologic treatability of the mental illnesses that individuals with mental retardation often display. The book shows how mentally retarded patients can benefit from pharmacological interventions that are part of a multisystems approach to treatment, the aim of which is to maintain or increase the cognitive functioning of the individual. In this respect, pharmacologic and polypharmacologic approaches are sought to provide more efficacious, less toxic treatment regimens for these patients. New insights into the nature of neurological disturbance in mental retardation are presented, and the book offers a practical guide to the treatment of developmentally disabled people.
Buy Mental Retardation book by Dr. John J. Ratey from Australia's Online Bookstore, Boomerang Books.
Book DetailsISBN: 9780880484527
(210mm x 152mm x 17mm)
Pages: 174
Imprint: American Psychiatric Press Inc.
Publisher: American Psychiatric Association Publishing
Publish Date: 1-Jul-1991
Country of Publication: United States
Books By Author Dr. John J. Ratey
Go Wild, Paperback (December 2015)
A fascinating, science-based study that goes far beyond the Paleo diet to show that our bodies have not evolved to fit our modern lifestyle, with practical advice on how to regain our well-being.
Spark!, Paperback (January 2010)
Exercise is not only good for the body but it can transform your mind too. This new scientific revolution will teach you how to boost brain cells, protect yourself against mental illness and dementia, and ensure success in exams and the workplace.
Delivered from Distraction, Paperback (February 2006)
Incorporates the latest research and information about childhood and adult attention deficit disorder into a comprehensive guide to living with the disability, looking at a wide variety of treatment options, medication and alternative therapies.
User's Guide to the Brain, Paperback (June 2003)» View all books by Dr. John J. Ratey
A remarkable new book that shows in what ways the structure and chemistry of our brains determines our perceptions, emotions and behaviour, and what we can do to shape its functions to our advantage.
» Have you read this book? We'd like to know what you think about it - write a review about Mental Retardation book by Dr. John J. Ratey and you'll earn 50c in Boomerang Bucks loyalty dollars (you must be a member - it's free to sign up!)
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text:
Marine Microbiology
v. 30
Volume editor John Paul
Format: Hardback
Normal Price: $220.95
Your Price: $198.86 AUD, inc. GST
Shipping: $7.95 per order
You Save: $22.10! (10% off normal price)
Plus...earn $9.94 in Boomerang Bucks
Availability: Available to Backorder, No Due Date for Supply
Marine Microbiology by John Paul
Book DescriptionWritten by experts in the field, "Marine Microbiology" presents the latest experimental techniques in the detail required for modern environmental microbiological research. Chapters start with the introduction and background of a particular method, followed by a concise description of the procedures involved. There is also a list of vendors who supply critical components which includes names, addresses, and websites at the end of each chapter. It covers both established and novel current methods. It offers an historical perspective. It presents the enumeration of autotrophic picoplankton, bacteria and viruses. It covers: Fingerprinting Viral Assemblages by Pulsed Field Gel electrophoresis (PFGE); Fluorescence in situ hybridization with rRNA-targeted oligonucleotide probes; Detection of phytoplankton by remote sensing; Marine pollution microbiology; and Microbes in extreme environments. List of suppliers are provided at end of each chapter. It includes a colour plate section.
Buy Marine Microbiology book by John Paul from Australia's Online Bookstore, Boomerang Books.
Book DetailsISBN: 9780125215305
(241mm x 165mm x 38mm)
Pages: 666
Imprint: Academic Press Inc
Publisher: Elsevier Science Publishing Co Inc
Publish Date: 2-May-2001
Country of Publication: United States
Other Editions...
Books By Author John Paul
Stickmen's Guide to Gigantic Machine, Paperback (October 2015)
Gigantic'Machines"Take"a"view"from"the"cab"of"a" tower"construction"crane"and"delve"down"to"see"a" bucket"wheel"excavator,"tunnelling"boring" machine"and"floating"rig"at"work"-"plus"all"the"ups" and"downs"of"a"roller7coaster"explained,"and" more."
Stickmen's Guide to Watercraft, Paperback (October 2015)
Watercraft Discover how a giant cruise ship is propelled and an even larger aircraft carrier operates, along with the engineering embedded in submarines, hovercraft, super-size container ships, and more.
Stickmen's Guide to Trains and Automobiles, Paperback (October 2015)» View all books by John Paul
Trains & Automobiles Find out about the combustion engine and electric and solar power, how Formula 1 racing cars stay on the road, how high-speed diesel, electric and 'magnetic levitation' trains zoom along, and more.
» Have you read this book? We'd like to know what you think about it - write a review about Marine Microbiology book by John Paul and you'll earn 50c in Boomerang Bucks loyalty dollars (you must be a member - it's free to sign up!)
Facebook Page | Twitter | Google+ | Bulletin e-Newsletter | Blog | RSS
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About Us | Contact Us | Help Desk | Security | Privacy | Terms of Use | Copyright
Phone: 1300 36 33 32 (9am-2pm Mon-Fri AEST) - International: +61 2 9960 7998 - Online Form
Address: Boomerang Books, 878 Military Road, Mosman Junction, NSW, 2088
© 2003-2016. All Rights Reserved. Eclipse Commerce Pty Ltd - ACN: 122 110 687 - ABN: 49 122 110 687
For every $20 you spend on books, you will receive $1 in Boomerang Bucks loyalty dollars. You can use your Boomerang Bucks as a credit towards a future purchase from Boomerang Books. Note that you must be a Member (free to sign up) and that conditions do apply.


text: Noticed no one seems to have picked up on this here, i've been using it for the past few days. http://forums.scummvm.org/viewforum.php?f=15 ScummVM port for the ipod touch. Lets you play all the old Lucasarts adventures on your iPod touch To install it you need to manually add the following repository to installer.app manually: http://urbanfanatics.com/scummvm.xml If you haven't used ScummVM before on the PC or Mac i highly recommend it. Its a fine piece of award winning software and runs all the classics like Sam N Max, Broken Sword etc


text: News Five Months Into Fiscal Year, State Collects Only A Third of 2015's Revenue By Sarah Fentem • Dec 9, 2016 Pictures of Money / https://www.flickr.com/photos/pictures-of-money/ Indiana collected about $4.3 million more than expected in taxes last month. The state has still brought in far fewer dollars than projected through the first five months of the fiscal year. November marks the first time this fiscal Indiana's tax collections have met or exceeded projected levels. But despite November's gains, the state's collections are still off by $71 million for the year. And the state brought in $56 million fewer this November than it did a year ago—essentially erasing... Despite Crushing Failure, Lilly Doubles Down On Anti-Alzheimer's Efforts By Sarah Fentem • Dec 9, 2016 milosz1 / https://www.flickr.com/photos/mikolski/ Indianapolis-based Eli Lilly is doubling down on its anti-Alzheimer's disease efforts. Even though a high-profile Alzheimer's drug failed its most recent trial, the pharma giant is still holding out hope the science behind the therapy can work. Solanezumab would have been a Prozac-style blockbuster for Lilly. Instead, a late-stage clinical trial found it didn't work the way scientists hoped. Lilly hoped the drug, which targets sticky proteins in the brain called amyloids—would slow the... Indiana Commemorates Bicentennial Statehood Day By Brandon Smith • Dec 9, 2016 Brandon Smith / Indiana Public Broadcasting 2016's Statehood Day celebration looked a lot like those in years past: there was the choir singing "Back Home Again in Indiana," an actor playing President Benjamin Harrison, and a student reading her winning submission from the annual essay contest. This time, it was Jillian Stemler of New Albany, for her entry "Bicentennial Travels." "It was fun to celebrate Indiana's birthday by traveling," Stemler says. "In the future, there might be a new state park to explore or maybe Indiana's first... Ask The Mayor: Lafayette's Tony Roswarski On Feelings Of Needle Exchange NIMBY By Stan Jastrzebski • Dec 9, 2016 Stan Jastrzebski / WBAA News Despite objections from Lafayette Mayor Tony Roswarski, the Tippecanoe County Commissioners have voted to move ahead with trying to create a needle exchange program in the county. This week, on WBAA's Ask The Mayor, we ask Mayor Roswarski if there's a way his community can fight both the spread of communicable disease and the rise in drug-related crime it's seen in the past couple years. Purdue Galleries Wintry Mix 12/12 Preview By John Clare • Dec 9, 2016 Andrew Jessop "Wintry Mix" is a week-long series of free lunchtime events and concerts by local performers at the Fountain Gallery . From Monday, December 12th to Friday, December 16th activities will take place from 12 to 1pm. WBAA's John Clare spoke with Craig Martin , director of Purdue Galleries about the series. Book Review: The Vanishing Velazquez: A 19th Century Bookseller's Obsession with a Lost Masterpiece By Nick Schenkel • Dec 9, 2016 Included in The New York Times top 10 books of the year, this week's feature explores one of the art world's greatest mysteries. It follows a bookseller that was obsessive over his chance purchase at an auction, which he firmly believed was a long-lost portrait by Diego Velazquez. The bookseller was chased by aristocrats accusing him of fraud, and the still-missing painting led to his eventual demise. West Lafayette Public Library Director Nick Schenkel has a review. IU Scientists Win Prize For 3-D Dung Beetle Image By Sarah Fentem • Dec 8, 2016 Eduardo Zattara/Armin Moczek/Jim Powers/Jonathan Cherry/Matthew Curtis / Indiana University Biologists studying dung beetles at Indiana University have won an award celebrating a 3-D image illustrating their work. The researchers' winning picture displays the metamorphosis of an adolescent beetle's nervous system. Three scientists were behind the colorful, award-winning image, which last month was declared a winner in the Federation for American Societies for Experimental Biology's BioArt competition. Armin Moczek is one of the scientists behind the image. He says dung beetles are... Bach Chorale Singers 12/10 Concert Preview By John Clare • Dec 8, 2016 bachchorale.org Two opportunities to celebrate the holiday season with the Bach Chorale Singers and the Lafayette Children's Choir in sacred and secular music in this weekend at First Baptist Church. WBAA's John Clare spoke to director Leann Starkey about the programs. Grants Awarded In State's Latest Effort To Fight High Infant Mortality Rate By Sarah Fentem • Dec 8, 2016 https://www.flickr.com/photos/ilyoungko/ / https://www.flickr.com/photos/ilyoungko/ The Indiana State Department of Health has announced the recipients of $13 million in grants aimed at stemming Indiana's high infant mortality rate. The money comes from the departments Safety PIN grant program, which the state legislature created in 2015 as a response to the concerning trend. In, 2014, the state's infant mortality rate was 7 per every 1000 births, compared with the national average of 5.8. IDSH Director of Maternal and Child Health Martha Allen says infant mortality—which... Department Of Child Services Wants Stricter Child Safety Rules By Brandon Smith • Dec 7, 2016 Indiana Department of Child Services / http://www.in.gov/dcs/files/DCSLog150.jpg The Department of Child Services wants the legislature to help improve the process of reporting child abuse and neglect to the agency. Department of Child Services legislative director Parvonay Stover says state law requires anyone to report potential child abuse and neglect without delay. And she says the agency wants state law to help ensure that when it comes to schools' internal policies. "That means employees should not be talking to the guidance counselor first before they make that... Pages1 2 3 4 … next › last »


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1584 E. Sierra Avenue - Tulare - This Home Has Carpet And Linoleum Flooring. Has Central Air And Heating With An Additional Water Cooler. Ceiling Fans. Blinds. Attached One Car Garage. Landscaped Front And Backyard. Has A Fenced Backyard. Outside Pets Okay With Prior Approval And Pet Deposit.
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Schools: Kohn, Live Oak, Union
Pets Accepted. Dogs Allowed. Cats Allowed. Call for service animal policy.
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Sci fi/Fantasy image byJuanita Storms Sutherland
I have been wanting to draw a witch for some time. I was playing around with Fairy clothes...and found myself putting them on my Witch! I still want to create a RPG of her. Just haven't gotten around to it.
Published More than a year ago
Category Fantasy
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New Jersey Superior Court, Appellate Division
Decided: March 3, 1978.
Matthews, Crane and Antell. The opinion of the court was delivered by Matthews, P.J.A.D.
[156 NJSuper Page 533]
This is an appeal from the final determination of the Director, Division of Taxation (Director), made April 6, 1976, rejecting a claim for refund of certain transfer inheritance taxes paid by the estate of Mary A. Vondermuhll, deceased.
The factual circumstances involved in this appeal arose prior to July 1920 when Alfred Vondermuhll, husband of Mary A. Vondermuhll, received certain personal property from his mother Anna Vondermuhll-Hoffman, on condition that he pay the income derived from the property to her for life. Vondermuhll then, on July 17, 1920, transferred that property to himself and his brother George, as trustees of a trust. The trust instrument (hereinafter referred to as the 1920 Trust) provided that Anna Vondermuhll-Hoffman was to receive the income earned on the corpus for her life. Upon her death the corpus was to be paid to the grantor Alfred, if living, and if deceased, the corpus was to be distributed as he should appoint by will.
[156 NJSuper Page 534]
In 1931 Alfred became a general partner in the stock brokerage firm of Speyer-Alexander and Company of New York City after making capital contributions totalling $700,000. Because in his opinion the securities business was hazardous and the assets of the 1920 Trust might be subjected to the claims of future creditors of the firm should the partnership fail, Alfred "decided to divest himself of the remainder interest in the trust fund and accordingly made a gift thereof to his wife." On May 19, 1931 Alfred transferred his vested remainder interest in the 1920 Trust to his wife Mary. By virtue of that transfer he ostensibly no longer had any property interest in the 1920 Trust corpus.
On August 6, 1931 Anna Vondermuhll-Hoffman, as life beneficiary, executed her consent to the revocation of the 1920 Trust and to the return of the corpus to the grantor. On August 18, 1931 Mary Vondermuhll, as remainder beneficiary, also executed her consent to the revocation of the 1920 Trust and to the return of the corpus to the grantor. She executed that consent, however, only upon the condition that the grantor make a gift of the corpus property to her and deliver it to her as she should direct. Finally, on August 18, 1931, noting that George had resigned as trustee, Alfred revoked the 1920 Trust, whereupon the corpus reverted to him. He then fulfilled the condition Mary Vondermuhll placed upon her consent to the revocation and transferred the property constituting the trust corpus to her.
On August 19, 1931 Mary, naming herself as grantor, executed a trust indenture (hereinafter referred to as the 1931 Trust) and transferred the property in trust to Alfred and the Montclair Trust Company as trustees. The indenture provided that the trust income was to be paid to Anna Vondermuhll-Hoffman for life, then to herself for her life, and then to Alfred and her children in equal shares. Upon the death of the survivor of these persons the corpus was to be distributed as determined by the children exercising testamentary powers of appointment.
[156 NJSuper Page 535]
Alfred Vondermuhll died on June 5, 1947. In Schedule C of the New Jersey transfer inheritance tax return filed by his estate, the 1931 Trust was reported as a nontaxable asset. The claimed exemption was accepted by the Bureau and the 1931 Trust was not included in its tax assessment as a taxable asset. Consequently, the net taxable estate amounted to $8,097.87, generating a total inheritance tax of only $21.49.
The 1931 Trust was also reported as not taxable in the federal estate tax return filed for Alfred's estate. The Internal Revenue Service determined, however, that the trust assets were taxable, thus creating a federal estate tax deficiency of $128,257.26. Since the estate was allowed a credit of $10,219.66 for all state death taxes, it incurred a New Jersey estate tax liability of $10,198.45 under N.J.S.A. 54:38-1, which was paid June 18, 1951.
Anna Vondermuhll-Hoffman died July 27, 1947 and the income of the 1931 Trust was then paid to Mary Vondermuhll until her death on August 25, 1970. The assets of the trust were included in the estate of Mary Vondermuhll as a transfer to take effect in possession or enjoyment at or after death under N.J.S.A. 54:34-1(c), and the transfer inheritance tax was assessed and paid on that asset. A refund claim was subsequently made June 13, 1973.
On April 24, 1974 a hearing was held on the refund claim. The facts were presented to the hearing officer by means of documents. No testimony was offered by the estate. The estate's argument at the hearing was that the 1931 Trust should not have been included in Mary Vondermuhll's estate because it already had been taxed by New Jersey in 1949 as an asset of the estate of Alfred Vondermuhll; that the assessment of the New Jersey estate tax in 1951 was in effect an assessment of the inheritance tax; that since the Internal Revenue Service in 1949 deemed Alfred Vondermuhll to be the grantor of the 1931 Trust for purposes of the federal estate tax, the trust should have been subjected to the inheritance tax by the Bureau in the estate of Alfred
[156 NJSuper Page 536]
Vondermuhll, and thus an inheritance tax should not have been imposed in 1974 against the 1931 Trust in the estate of Mary Vondermuhll.
The hearing officer in his report concluded that the prior imposition in 1951 of the New Jersey estate tax against the estate of Alfred Vondermuhll did not constitute prior taxation of the 1931 Trust under the New Jersey transfer inheritance tax, and therefore that the trust was subject to the inheritance tax as an asset to be included in the estate of Mary Vondermuhll. The Director concurred with this conclusion in his final determination rejecting the estate's refund claim.
The New Jersey transfer inheritance tax, N.J.S.A. 54:33-1 et seq. , is a privilege levy on the right of succession to property transferred by a decedent in certain cases. Under our scheme of death taxation, the tax is levied on the transferee, and the amount to be paid depends upon the value of the property received and the relationship of the transferee to the decedent. In re Estate of Lichtenstein , 52 N.J. 553, 559-560 (1968). The specified taxable event here involved is an inter vivos transfer of property by Mary Vondermuhll. N.J.S.A. 54:34-1(c).
When the estate filed its transfer inheritance tax return with the Bureau in 1971, it reported the assets of the 1931 Trust and noted that Mrs. Vondermuhll, as settlor of that trust, had reserved the income for life to herself. The value of these assets was included in the total estate and taxed as a transfer to take effect at or after death pursuant to N.J.S.A. 54:34-1(c) and N.J.A.C. 18:26-5.8. The tax was imposed on the 1931 Trust assets under the well-established rule that an inter vivos transfer by which the donor retains a life estate in the subject matter is a transfer intended to take effect in possession or enjoyment at or after the death of the donor. In re Estate of Lingle , 72 N.J. 87 (1976); Darr v. Kervick , 31 N.J. 476, 483-484 (1960). Except as hereinafter mentioned, the estate does not challenge that result.
[156 NJSuper Page 537]
What the estate challenged in its refund claim was the Bureau's position that it could impose an inheritance tax on the assets of the 1931 Trust although it had previously imposed a tax, albeit indirectly, against the same trust assets in the estate of Alfred Vondermuhll under the New Jersey estate tax. In his opinion in which the Director concurred, the hearing officer concluded that the New Jersey estate tax is fundamentally and distinctly different from the New Jersey inheritance tax; that the assets of the 1931 Trust were not directly taxed in the estate of Alfred Vondermuhll and, therefore, that these assets were subject to the inheritance tax in the estate of Mary Vondermuhll.
The New Jersey estate tax, N.J.S.A. 54:38-1 et seq. , is a levy imposed upon the estate of those resident decedents whose estates are subject to the federal estate tax, 26 U.S.C.A. 2001 et seq. See N.J.A.C. 18:26-3.1 et seq. Our estate tax is fundamentally different from and, in fact, may be levied in addition to the transfer inheritance tax. N.J.S.A. 54:38-1. The estate tax is calculated by taking the maximum estate tax credit allowed under 26 U.S.C.A. 2011 and subtracting from that credit the total of all inheritance, legacy, succession or estate taxes actually paid to New Jersey, any other state, any United States territory or the District of Columbia. N.J.S.A. 54:38-1. A tax occurs when all the state, territory and District of Columbia inheritance taxes paid out do not equal the credit allowed against the basic federal estate tax payable. N.J.S.A. 54:38-13. The New Jersey estate tax does not interfere in any way with the operation of the inheritance tax so as to decrease the inheritance tax which may be due. N.J.S.A. 54:38-16.
The record here, considered in light of the nature and purpose of the New Jersey estate tax, clearly supports the Director's determination. When Alfred Vondermuhll died in 1947 his estate reported the 1931 Trust as nontaxable under both the New Jersey inheritance tax and the federal estate tax. Based upon the explanation set forth in Schedule
[156 NJSuper Page 538]
"C" of the New Jersey tax return, the Bureau did not levy an inheritance tax on the 1931 Trust in the estate of Alfred because Mrs. Vondermuhll, and not Mr. Vondermuhll, had been the owner of the remainder interest in the 1920 Trust and was the grantor, settlor or creator of the 1931 Trust.
This result should be compared with the application of the New Jersey inheritance and estate taxes in the estate of Mary Vondermuhll. The assets of the 1931 Trust were included in her taxable estate and directly taxed, thus generating an inheritance tax in the amount of $17,082.20 (excluding interest). The 1931 Trust was also included in the taxable estate by the Federal Government for federal estate tax purposes, giving rise to a credit of $22,870.34.*fn1 Since the combined inheritance tax imposed on the estate by New Jersey and Massachusetts amounted to $17,207.10, New Jersey was entitled to an estate tax to absorb the difference of $5,663.24 (excluding interest).
In its brief the estate contends for the first time that the assets of the 1931 Trust are not subject to the inheritance tax under N.J.S.A. 54:34-1(c) as a transfer intended to take effect at or after the death of Mrs. Vondermuhll because she was not the transferor, grantor or settlor of the trust. Further, the estate argues that the Director
[156 NJSuper Page 539]
failed to make findings of fact regarding who was the real creator of the 1931 Trust and who actually owned the assets constituting the corpus of the 1931 Trust. Notwithstanding that these factual issues were not before the hearing officer for his consideration, we find that the record strongly supports the implicit factual and legal conclusion of the Director that Alfred Vondermuhll, who originally received the 1920 Trust assets from his mother, transferred ownership of his vested remainder interest in the 1920 Trust to his wife by inter vivos gift; that gift was to give Mrs. Vondermuhll a vested future right in the corpus of the 1920 Trust which would come into her actual possession and enjoyment upon the termination of the prior life estate held by her mother-in-law, and that she was the actual grantor, settlor, or creator of the 1931 Trust. It is clear that the undisputed motive for the gift was to insulate the corpus of the 1920 Trust from the hazards of Mr. Vondermuhll's stock brokerage business. Moreover, the manner and extent to which Mrs. Vondermuhll exercised control over her remainder estate demonstrates conclusively that she received this interest as a gift, that she was its true owner, and later that she was the creator of the 1931 Trust.
We also regard it to be significant that each of the transactions, from the making of the 1931 gift to the creation of the 1931 Trust, involved formally executed instruments.
Finally, it has consistently been held that it is for the taxpayer to make business and personal decisions in light of tax statutes, not for government to adjust its tax laws to avoid a tax disadvantage which the taxpayer may experience because of business or personal decisions. Household Finance Corp. v. Director, Division of Taxation , 36 N.J. 353, 362-363 (1962). See also, Somerset Apts. v. Director, Division of Taxation , 134 N.J. Super. 550, 555-556 (App. Div. 1975). As stated by the Supreme Court of the United States in Commissioner v. National Alfalfa Dehydrating & Milling Co. , 417 U.S. 134, 94 S. Ct. 2129, 40 L. Ed. 2d 717 (1974):
[156 NJSuper Page 540]
* * * while a taxpayer is free to organize his affairs as he chooses, nevertheless, once having done so, he must accept the tax consequences of his choice, whether contemplated or not. * * * [417 U.S. at 149, 94 S. Ct. at 2137]
Here, the estate of Mary Vondermuhll must accept the inheritance tax consequences arising out of the actual terms of the various writings voluntarily executed by Mrs. Vondermuhll and her family in 1931.
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M&M Pipeline Services, industrial equipment supplier, listed under "Industrial Equipment Suppliers" category, is located at 15724 County Road 18 Fort Lupton CO, 80621 and can be reached by 3036686999 phone number. M&M Pipeline Services has currently 0 reviews.This business profile is not yet claimed, and if you are the owner, claim your business profile for free. If you are not the owner you can invite this business to join by email or by phone.Browse all Industrial Equipment Suppliers in Fort Lupton CO. Discover census data for Fort Lupton, CO.
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"Charlie had a great day with Olive and her family today, he is fast asleep in front of the fire after an exciting day! Olive is a lovely woman who really car... (more)"
Our Home is a Doggy Paradise!
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"So happy to have found Dina through Rover! We knew immediately she was a great fit the second we met her and her family. We booked her for an upcoming vacati... (more)"
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"Nicole was awesome and I absolutely appreciated her quick response to my last minute inquiry. Daisy made new friends and came home exhausted from playing al... (more)"
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A coalition of advocates, law enforcement officials, drug treatment providers and policy experts today denounced Governor O'Malley's veto of a bill that would have provided the possibility of parole for non-violent drug offenders. The sentencing reform bill, HB 992, was one of the only bills vetoed by O'Malley, despite its support from the legislature, the coalition, and the editorial pages of the Washington Post and Baltimore Sun. "The veto is a disappointing mistake," said Justice Policy Institute executive director Jason Ziedenberg.
Washington, DC--Criminal justice experts will hold briefings on the crack/powder cocaine sentencing disparity for Congressional staffers on Monday, May 21. They will discuss the United States Sentencing Commission's (USSC) May 2007 Guideline Amendment and Report to Congress. Joining the panel will be Hilary Shelton from the NAACP, Pat Nolan from Prison Fellowship, and Lisa Rich from the USSC.
Birmingham - On Saturday, June 2, 2007, Senator Jeff Session (R-Alabama) and Congressman Artur Davis (D-7th District, AL) join the local organization The Ordinary People's Society (TOPS) and national groups Drug Policy Alliance and the ACLU in a Town Hall meeting about federal sentencing reform. Current federal sentencing policies related to crack and powder cocaine have proven to be ineffective and discriminatory. Sen. Sessions and Rep. Davis are working with state and national advocates to pass bipartisan reforms.
On Monday, Dr. William Hurwitz will begin a second trial on 50 counts of unlawful prescribing of opioid pain medication as prosecutors seek to hold him responsible for the misdeeds of a small number of his patients, some of whom secretly sold or misused the pills they were prescribed. The government is charging Dr. Hurwitz as a drug kingpin, though it has never claimed that Dr. Hurwitz made a dime from these sales. In August of last year, the Fourth Circuit Court of Appeals unanimously reversed Dr.
A "landmark" study published today in the British journal, The Lancet, reports that alcohol and tobacco are more dangerous than some illegal drugs like marijuana and MDMA ("Ecstasy").
New Mexico Gov. Bill Richardson is expected to sign a medical marijuana bill into law on during a signing ceremony on Monday, April 2, according to a statement released by his office. The bill would allow qualified patients suffering from certain illnesses, such as cancer, HIV/AIDS and epilepsy, to use medical cannabis for relief of their symptoms.
Today New Mexico Gov. Bill Richardson signed a medical marijuana bill into law making New Mexico the 12th state to legalize the use of medical cannabis. The new law will allow qualified patients suffering from certain illnesses, such as cancer, HIV/AIDS and epilepsy, to use medical cannabis for relief of their symptoms. Richardson has consistently voiced his strong support for the bill and was a major proponent in ensuring its passage. "By signing this bill, Gov.
Trenton -- New Mexico Gov. Bill Richardson signed a medical marijuana bill into law yesterday, making New Mexico the twelfth state to allow access to medical marijuana.
On May 11, the Supreme Court of the State of New Mexico turned back the state's attempt to expand the criminal child abuse laws to apply to pregnant women and fetuses. In 2003, Ms. Cynthia Martinez was charged with felony child abuse "for permitting a child under 18 years of age to be placed in a situation that may endanger the child's life or health. .
SACRAMENTO, May 14 -- In response to Governor Arnold Schwarzenegger's revised state budget proposal released today, drug treatment advocates noted the under funding of California's voter-approved, treatment-instead-of-incarceration law. The May revise left intact the governor's January proposal, which proposes slashing Prop.
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"Museum Day Live!" This Saturday, Casper and Wyo. Museums Participating
Saturday will mark a day-long event at many museums nationwide.
The Smithsonian Institute will sponsor "Museum Day Live!" on Saturday. The event aims to better showcase both Smithsonian-affiliated museums and museums without Smithsonian affiliation to the public.
One museum in Casper, the Wyoming Veterans' Memorial Museum, will take part in the day-long national event. Veterans' museum director John Goss says the event should help make museums throughout the state more visible.
It is all about just providing access to museums – they are cultural institutions and they should be available to everybody," Goss said. "On the 29th of September, museums will be available to everybody as long as you can get to 'em, I suppose."
11 museums throughout the state will participate in "Museum Day Live!"
– Bradford Brinton Memorial & Museum – Big Horn
– Buffalo Bill Historical Center (Smithsonian Affiliate) – Cody
– Carbon County Museum – Rawlins
– Chugwater Museum – Chugwater
– Dubois Muesum – Dubois
– Grand Encampment Museum – Encampment
– The National Museum of Wildlife Art – Jackson Hole
– Nici Self Museum – Centennial
– The University of Wyoming Art Museum – Laramie
– Washakie Museum and Cultural Center – Worland
– Wyoming Veterans' Memorial Museum – Casper
Goss says admission is free at the Wyoming Veterans' Memorial Museum. Free tickets to museums with entry fees participating in "Museum Day Live!", including the Smithsonian-affiliated Buffalo Bill Historical Center in Cody, can be found at the Smithsonian Institute's website.


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July 16, 2014 (Chinavestor) We are going to study the competitive environment of the Chinese online video industry, using Porter's five forces industry analysis method.
Degree of rivalry: high
YOKU is operating in a relatively competitive market. With the acquisition with Tudou completed in August 2012, it captures the largest market in Chinese online video market (over 1/3). However, it still faces competition from other video websites like iQiyi.com, and also integrated web portal with video services like Baidu (NASDAQ:BIDU), Sina Corp. (NASDAQ:SINA), Tencent (HKG:0700) and Sohu.com (NASDAQ:SOHU). The competition is for both users and advertisers. The lack of content innovation makes users easily diverted to other video websites. Also, the single profit model relying on advertising adds to the competitiveness of the industry. Unless YOKU Tudou (NYSE:YOKU) manages to differentiate itself in content and diversifies its profit channel, competition remains fierce in the market.
Threat from suppliers: high
Suppliers of the industry are video production firms and telecommunications carriers and other service providers. YOKU's No. 1 position in terms of market shares does strengthen its negotiation power with suppliers. However, threat from suppliers remains high as companies compete for exclusive content copy rights, leading to a rising content cost. Generally threat from content suppliers is high, and in pursuit of licensed contents, YOKU is also seeking home-produced videos to reduce cost and establish competitive edge.
Threat from substitutes: medium
Substitute services of the industry include tradition media forms and unlicensed video contents. Traditional media forms like televisions, magazines, newspaper are still a more widely accepted advertising channel in China. They compete with YOKU for advertising revenues. At the same time, due to the imperfect copyright regulation system in China, some unlicensed video websites captures user traffic away at a much lower cost.
Threat from buyer: medium
In order for the company to diversity its revenue channel, YOKU need to increase its premium user subscription revenue. However, Chinese users are still not used to the pay-to-view mode and it takes time for this customer mindset to change.
Threat from new entrants: Low
The industry's high barriers of entry comes from the high content cost and operating expenses, and also the market share pattern already established in Chinese video industry. New entrants will find it hard to start and survive; hence threat from new entrants is low.