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With regard to the review titled "Duncan Paints" posted by PatFranz on 03/14/2011, be aware that Patrick Franz is listed by www.corporationwiki.com as the President and Owner of Bercher Ceramics Inc in Oklahoma City. His review is therefore implicitly both underhanded and self-serving. Google (search for) the following: Pat Franz Bercher to confirm the accuracy of the statements made above. I've never set foot in Old Country Store Ceramics & Pottery but gave them a 5-star rating just to somewhat offset Franz's 2-star rating. If you live in the Little Rock area and have an interest in purchasing ceramic supplies, it makes sense to personally visit Old Country Store Ceramics & Pottery to form your OWN opinion of their store's inventory and how they treat their customers.
Little Rock All You Can Eat Restaurants
About Search Results
YP - The Real Yellow PagesSM - helps you find the right local businesses to meet your specific needs. Search results are sorted by a combination of factors to give you a set of choices in response to your search criteria. These factors are similar to those you might use to determine which business to select from a local Yellow Pages directory, including proximity to where you are searching, expertise in the specific services or products you need, and comprehensive business information to help evaluate a business's suitability for you. "Preferred" listings, or those with featured website buttons, indicate YP advertisers who directly provide information about their businesses to help consumers make more informed buying decisions. YP advertisers receive higher placement in the default ordering of search results and may appear in sponsored listings on the top, side, or bottom of the search results page.
1. Panda Garden Buffet
I just moved from Jersey, and I have been having the hardest time finding restaurants that fit my taste buds!! I love their food here. It reminds me…
2. Old Country Store Ceramics & Pottery
With regard to the review titled "Duncan Paints" posted by PatFranz on 03/14/2011, be aware that Patrick Franz is listed by www.corporatio…
3. Asian Grill Buffet
Great Food!! Great Service. VERY affordable. Beautiful-Clean restaurant.
4. China Plus Buffet
They don't only have Chinese buffet. Sushi and Hibachi are also included. Their daily special Sushi are impressively yummy, so does fresh Hibachi. I…
5. Royal Buffet
109 E Pershing BlvdNorth Little Rock, AR 72114
6. Golden Corral Restaurants
5001 Warden RdNorth Little Rock, AR 72116
It was great. Sergio, Sam, Rozz and the crew were very friendly and welcoming. Had an incredible time. Felt like family.
7. Abe's Ol Feed House
I have a very mixed review on this. It has been a long time since I have eaten here. I had family in from New Mexico that are from the south. It was…
8. Buffet City
1528 Military RdBenton, AR 72015
9. Pizza Pro
1204 Salem RdBenton, AR 72019
From Business: Founded in 1985, Pizza Pro is one of the leading pizza restaurants in the United States. Based in Benton, Ark., it has more than 540 stores nationwide. The restau…
10. Kirin Garden
This was the best buffet I've ever had. Nothing tasted bad. Got the Japanese buffet with the crab legs. Highly recommended!
11. Asia Buffet
Great selection of buffet favorites and beautiful enviroment. Friendly and attentive service.
12. Cicis
2815 Lakewood Village DrNorth Little Rock, AR 72116
From Business: The rules of eating out no longer apply. Enjoy an endless buffet of pizza, pasta, salad, soup, and dessert at the Cicis in North Little Rock, AR. We serve up more…
13. Jim's Razorback Pizza
20608 Highway 365 NNorth Little Rock, AR 72113
14. Western Sizzlin
1916 Congo RdBenton, AR 72015
When it comes to steak, no one does it better! I have been coming to this Western Sizzlin for 20+ years and I have never been disappointed! The …
15. China Buffet
Great variety. Great taste. Always consistent. Little or no waiting. I now live in LR and still drive to Cabot (and bring friends) for their foo…
Showing1-15 of 15results
I just moved from Jersey, and I have been having the hardest time finding restaurants that fit my taste buds!! I love their food here. It reminds me of home. The egg rolls are excellent... We just got finished eating here for the first time!!! The portions are awesome for the price.
their food is absolutely delicious and always steaming hot. but their service is terrible. i never once got a refill or did the people i was with get one. they never even acknowledged us after we received our drinks. the taste of the food makes up for it though.
Food was great. Service was friendly. The restaurant looked great. Price was wonderful.
Great Food!! Great Service. VERY affordable. Beautiful-Clean restaurant.


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Federal Tax Update April 8, 2014 Anne Fulton Deloitte Tax LLP Chicago, IL (312) Kristina Rasmussen Deloitte Tax LLP Minneapolis, MN (612)
Kristina A. Rasmussen Kristina is a senior manager in the Minneapolis office of Deloitte Tax, LLP. Kristina has more than 15 years of experience working with not-for-profit clients, including public and private foundations, health care organizations, higher education institutions, and other public charities as well as related taxable entities. She has assisted a diverse group of clients working on a variety of issues related to the not- for-profit industry, including unrelated business income issues, tax-exempt status qualifications, IRS Coordinated Examination Program (CEP) audit issues, and tax risk assessments. Kristina recently spent three years supporting Deloitte's Washington National Tax Practice as a specialist in tax matters related to tax-exempt organizations. Kristina received her bachelor's degree from the University of St. Thomas and her M.B.A. from the University of St. Thomas. She is an associate member of the American Institute of Certified Public Accountants Tax-Exempt Organizations Tax Technical Resource Panel. Kristina has spoken on tax-exempt matters at conferences including the American Institute of Certified Public Accountants, the National Association of College and University Business Officers, and the Central Association of College and University Business Officers. 2
Anne K. Fulton Anne is a manager in the Chicago office of Deloitte Tax, LLP and is currently supporting Deloitte's Washington National Tax Practice as a specialist in tax matters related to tax-exempt organizations. Anne has over seven years of experience serving tax-exempt clients, including health care organizations, public and private foundations, medical research organizations and higher education institutions, as well as related taxable entities. Anne has consulted with clients on a variety of tax issues related to the not-for-profit industry, including unrelated business income issues, tax- exempt status qualifications and IRS examinations. Anne earned her B.B.A. in Accounting and Master of Accountancy at The University of Iowa. 3
Agenda Treasury-IRS Priority Guidance IRS Initiatives and Updates Legislative Activities Regulatory Update Rulings and Cases of Note IRS Information Concluding Comments 4
Treasury-IRS Priority Guidance
Copyright © 2014 Deloitte Development LLC. All rights reserved. Treasury-IRS Priority Guidance Exempt Organizations: Revenue Procedures updating grantor and contributor reliance criteria under IRC §170 and §509. Revenue Procedure to update Revenue Procedure for EO Select Check. Guidance under §501(c)(4) relating to measurement of an organization's primary activity and whether it is operated primarily for the promotion of social welfare, including guidance relating to political campaign intervention. Proposed regulations were issued in November 2013 providing guidance for tax-exempt social welfare organizations on candidate-related political activities Final regulations under §501(r) and §6033 on additional requirements for charitable hospitals as added by the PPACA. Proposed regulations were published on June 26, 2012 and April 5, Additional guidance on §509(a)(3) supporting organizations. Final and temporary regulations were published 12/28/12. Notice was issued in January providing interim guidance regarding Type III organizations supporting a governmental entity 6
Copyright © 2014 Deloitte Development LLC. All rights reserved. Treasury-IRS Priority Guidance (cont.) Guidance under §4941 regarding a private foundation's investment in a partnership in which disqualified persons are also partners. Final regulations under §4944 on program-related investments. Proposed regulations were published on April 19, Guidance regarding the new excise taxes on donor advised funds and fund management as added by §1231 of the Pension Protection Act of Regulations under §6011 and §6071 regarding the return and filing requirements for the §4959 excise tax for community health needs assessments failures by charitable hospitals as added by §9007 of the PPACA. Final and temporary regulations were issued in August 2013 regarding the excise tax Guidance under §6033 on returns of exempt organizations. Final regulations under §6104(c). Proposed regulations were published on March 15, Final regulations under §7611 relating to church tax inquiries and examinations. Proposed regulations were published on August 5,
IRS Initiatives and Updates
Copyright © 2014 Deloitte Development LLC. All rights reserved. Colleges & Universities Compliance Initiative September 2008, 400 questionnaires were sent to public and private four-year colleges and universities inquiring about Unrelated business income Endowments Executive compensation Interim report was published May 2010 Final report issued April 25, 2013 focusing on: UBTI 34 were examined as a result of survey responses Closed 31 or 34 examinations of schools, overwhelming majority had adjustments Total Adjustments were $90 million Disallowed $170 million in NOLs Reasons: Improper Expense Allocations and Lack of Profit Motive 9
Copyright © 2014 Deloitte Development LLC. All rights reserved. Colleges & Universities Compliance Initiative Most common UBTI activities Fitness, Recreation centers and sports camps Advertising Facility Rentals Arenas, and Golf Other items of note in the Report: 1.Average Total Compensation of ODTKE: $623,267 2.Executive Compensation: About 20% failed to meet rebuttable presumption due to failure of comparability data to be similarly situated or have selection criteria documented or specify whether amounts were salary or other types of compensation. 3.Wage adjustments of $36 million with taxes and penalties of $7 million 10
Copyright © 2014 Deloitte Development LLC. All rights reserved. IRS Compliance Check Project: IRC Section 457(b) Plans 400 questionnaires will be sent in FY13-14 to non-governmental plan sponsors 457(b) plans are sponsored by a state or local government or an organization exempt under IRC Section 501(c) Participation is limited to highly compensation employees or groups of executives, managers, directors or officers Project is designed to: Learn more about the operation of non-governmental 457(b) plans Verify that the plans comply with the IRC requirements Identify noncompliance issues Recommend ways to remove any barriers to compliance 11
Copyright © 2014 Deloitte Development LLC. All rights reserved. Automatic revocation of exempt status Revenue Procedure Four new procedures to apply for reinstatement of exempt status after auto revocation Streamlined retroactive reinstatement for small organizations within 15 months of revocation (for 990-EZ or 990-N filers) Retroactive reinstatement within 15 months of revocation (for 990 filers) Retroactive reinstatement more than 15 months after revocation Reinstatement from post-mark date Must file Form 1023 application for exemption and demonstrate reasonable cause for failure to file New procedures may apply to applications currently pending 12
Copyright © 2014 Deloitte Development LLC. All rights reserved. Health FSA IRS issued Notice on October 31, 2013 Allows an employer to amend its flexible health spending arrangement (Health FSA) to permit an employee to carry a balance of up to $500 forward to the next plan year Carryover does not affect the maximum salary reduction for the next plan year New carryover option is an alternative to the current grace period rule Employers must amend their Section 125 plan documents accordingly to adopt the carryover option 13
Copyright © 2014 Deloitte Development LLC. All rights reserved. Foreign reporting FBAR FinCEN Form 114 (formerly Form TD F ) Foreign bank account report due annually by June 30 Form must be e-filed starting July 1, 2013 through the BSA E-File system FATCA Requires foreign financial institutions to register for global intermediary identification numbers and to perform 30% withholding on payments to non- U.S. entities that do not certify their compliance with FATCA or disclose their substantial U.S. owners FATCA broadly defines foreign financial institutions to include any foreign entity that accepts deposits; holds financial assets for the account of others as a substantial part of its business; or engages primarily in the business of investing or trading securities, commodities, partnerships or any interests in such positions Form 8966 "FATCA Report" is used by foreign financial institutions and withholding agents to report information on U.S. accounts FATCA compliance deadlines start April
Legislative Activities
Copyright © 2014 Deloitte Development LLC. All rights reserved. Chairman Camp's tax reform discussion draft Draft tax reform proposal issued by House Ways and Means Committee Chairman Dave Camp (R-Mich.) Draft includes proposals affecting corporate, passthrough, and individual taxpayers, including tax-exempt organizations: UBI – Losses would be computed separately for each activity and would not be allowed to offset income from other UBI activities, even if within the same legal entity. Colleges & Universities – impose a 1% excise tax on net investment income of private colleges and universities Supporting organizations – Type II and Type III entities would no longer qualify as exempt. Intermediate sanctions – eliminate rebuttable presumption of reasonableness and replace with "due diligence procedures" FICA – repeal student FICA exemption and FICA exemption for certain foreign workers Compensation – Impose a 25% excise tax on compensation in excess of $1 million paid to any tax-exempt organization's five highest compensated employees E-filing – require all Form 990 series returns to be e-filed Charitable contributions – impose a 2% floor on an individual taxpayer's charitable deduction, and move AGI limitations from 50% to 40% for donations public charities and from 30% to 25% for donations to most other organizations Corporate tax rate – reduce corporate rate from 35 to 25% and repeal AMT 16
Copyright © 2014 Deloitte Development LLC. All rights reserved. Legislative Update IRC Sec. 512(b)(13) Pension Protection Act provided for an exclusion from UBI for interest, annuities, rents and royalties received from a controlled entity if: The payments received were less than FMV There was a written, binding contract in place as of August 17, 2006 This exception had been extended through 12/31/2013 Veterans Work Opportunity Tax Credit Available Incentives for employers that hire unemployed veterans as a credit against payroll taxes Notice Applies to qualified veterans who began work after November 21, 2011 and before January 1, 2014 Exempt organizations claim the credit on Form 5884-C 17
Regulatory Update
Copyright © 2014 Deloitte Development LLC. All rights reserved. Temporary Regulations for PFIC reporting Temporary & proposed regulations issued December 31, 2013 under the passive foreign investment company (PFIC) rules of IRC Sections Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund For most taxpayers, Form 8621 will be required annually for each investment in a PFIC for tax years ending on or after December 31, 2013 Tax-exempt entities will NOT be required to file Form 8621 unless the entities would otherwise be taxable on the PFIC income as UBI 19
Copyright © 2014 Deloitte Development LLC. All rights reserved. Proposed guidance for tax-exempt social welfare organizations Proposed regulations issued November 29, 2013 Guidance on the requirements to qualify as a tax-exempt social welfare organization under IRC Section 501(c)(4) Define the term "candidate related activity," including: Communications that expressly advocate for a political candidate or party Communications within 60 days of a general election Certain grants and contributions to political organizations Voter registration drives Clarifies that the promotion of social welfare would not include this type of activity 20
Copyright © 2014 Deloitte Development LLC. All rights reserved. Final tangible property regulations Issued on September 13, 2013 Guidance on application of Section 263(a) to amounts paid to acquire, produce, or improve tangible property Materials and supplies Dispositions and general asset accounts Effective for tax years beginning on or after January 1, 2014 Taxpayers permitted to adopt for tax years beginning on or after January 1, 2012 Certain safe harbor and de minimis elections are available 21
Copyright © 2014 Deloitte Development LLC. All rights reserved. 501(r) proposed regulations IRC Section 501(r) was added to the Code as part of the Patient Protection and Affordable Care Act enacted March 23, 2010 IRC Section 501(r) imposes additional requirements for hospital organizations: Community Health Needs Assessment (CHNA) (IRC Section 501(r)(3)) Must be conducted at least once every three years Written report and implementation strategy made available to the public Financial Assistance Policy (IRC Section 501(r)(4)) Limitation on Charges (IRC Section 501(r)(5)) Billing and Collection Requirements (IRC Section 501(r)(6)) 22
Copyright © 2014 Deloitte Development LLC. All rights reserved. 501(r) proposed regulations In June 2012, proposed regulations were issued regarding financial assistance, limitation on charges, and billing and collection Prop. Reg (r)-4 to 6 In April 2013, proposed regulations were issued regarding CHNA and related excise tax and reporting obligations Prop. Reg (r)-3 and (a)(2)(ii)( l) Prop. Reg. §1.501(r)-3 may be relied upon for any CHNA conducted or implementation strategy adopted before the date that is six months after final or temporary regulations are published in the Federal Register In August 2013, final and temporary regulations were issued regarding method and timing for reporting and paying $50,000 excise tax under Section 4959 for failure to meet CHNA requirements 23
Copyright © 2014 Deloitte Development LLC. All rights reserved. 501(r) proposed regulations Notice Confirms that hospitals may rely on the proposed regulations pending the publication of final or temporary regulations Notice Contains a proposed revenue procedure that provides correction and disclosure procedure for certain failures to meet the requirements of Section 501(r) Final or temporary regulations issued for §1.501(r)-1 through §1.501(r)-6 will be immediately effective IRS and Treasury plan to issue final or temporary regulations for both CHNA and the 2012 regulations at the same time. 24
Copyright © 2014 Deloitte Development LLC. All rights reserved. Supporting Organizations – Proposed, Temporary and Final Regulations for Type III Supporting Orgs Treasury released regulations 1.509(a)-4 & -4T on December 28, 2012 Type III - Operated in connection with the publicly supported organization. Type III SO's may be "functionally integrated" or "non functionally integrated" Final Regulations Require each Type III supporting organization to satisfy three criteria as part of that test: (1)a notification requirement; (2)a responsiveness test; and (3)an integral part test. 25
Copyright © 2014 Deloitte Development LLC. All rights reserved. Supporting Organizations – Proposed, Temporary and Final Regulations for Type III Supporting Orgs Notification requirement for all Type III Supporting Organizations, including parent organizations and other supporting organizations Annual requirement Due by the last day of the 5 th month after the tax year end of the supporting organization Transition for first tax year ending after December 28, 2012 – notification due the due date of the supporting organization's tax return, including extensions Can be provided in electronic or paper format Type and amount of support provided by the supporting organization to the supported organization Copy of the supporting organization's most recently filed Form 990 Schedule B can be redacted Copy of governing documents, including amendments 26
Copyright © 2014 Deloitte Development LLC. All rights reserved. Supporting Organizations – Proposed, Temporary and Final Regulations for Type III Supporting Orgs Two subcategories of Type III supporting organizations: "functionally integrated" and "non-functionally integrated." "Functionally integrated" Type III supporting organizations are not subject to an annual distribution requirement "Non-functionally integrated" Type III supporting organizations, in contrast, are subject to an annual distribution requirement If not "functionally integrated", Org must distribute Greater of (1) 85 percent of the supporting organization's adjusted net income (as defined in Code Section 4942(f)) for the immediately preceding tax year; or (2) three and a half percent of the fair market value of all of the supporting organization's non-exempt-use assets for the immediately preceding tax year. (Final regulations refer to Temporary Regulations) Notice providers interim guidance for Type III organizations supporting a governmental entity 27
Rulings and Cases of Note
Copyright © 2014 Deloitte Development LLC. All rights reserved. Contributions to SMLLC Notice Provided long-awaited guidance that contributions of assets to a SMLLC owned by a charitable organization would be treated as a charitable contribution Applies to assets such as real estate and other property commonly housed in a SMLLC Contribution treated as if it was made directly to the charity itself INFO SMLLC owned by a section 501(a) organization is disregarded for federal tax purposes and receives the benefits of its owner's tax-exempt status Not required to pay federal tax or file a federal tax or information return, with the exception of employment returns. Describes LLCs' treatment with regard to employer identification numbers, transactions that might affect exempt status, organizational documents, and election to be treated as separate from the owner 29
Copyright © 2014 Deloitte Development LLC. All rights reserved. Other Rulings of Note PLR IRS denies 501(c)(4) exempt status to organization formed to promote health care reform and conduct research on health care system Operated in commercial manner and primarily for benefit of members rather than community, so not a social welfare organization PLR IRS denies exempt status to research organization Funded primarily by membership dues. Members received discounts on nutritional supplements sold by related entity. Organization also provided "grants" funding research by for-profit entities. IRS held that organization operated for non-exempt purpose of marketing supplements PLR IRS determines that an organization's interest in a for-profit S- corporation, together with the the flow-through allocation of the entity's "S" tax items subject to unrelated business income tax, would have no effect on tax-exempt status 30
Copyright © 2014 Deloitte Development LLC. All rights reserved. Other Rulings of Note (cont.) PLR Scholarship v. compensation issue IRC Section 501(c)(3) organization operates college scholarship program for middle and high school students who meet certain academic and community service requirements IRS rules that community service aspect does not result in benefit to grantor organization and scholarship is not compensation for services rendered under IRC Sec 117(c) PLR IRS rules that IRC Section 512(b)(5) capital gains exemption will apply to a series of proposed sales of condominium interests Found that the taxpayer did not hold the property with the primary intent of selling the property to customers in the ordinary course of a trade or business; not subject to UBI 31
Copyright © 2014 Deloitte Development LLC. All rights reserved. Other Rulings of Note (cont.) PLR IRS rules that annual read-aloud program directed at children was a trade or business, was regularly carried on, and was substantially related to organization's exempt purpose of promoting literacy, reading and imagination in children Found to be "regularly carried on" even though event only conducted on weekends during two months prior to Christmas for a total of 11 days per year 32
Copyright © 2014 Deloitte Development LLC. All rights reserved. Certain Cases of Note The Vancouver Clinic, Inc. v. US (2013 ) Federal District Court in Washington State concluded that advances paid by a clinic to new physicians constituted compensation rather than loans at the time of payment despite the requirement of repayment with interest if they did not remain at the clinic for five years; the Court concluded that the parties did not intend repayment and that the requirement functioned essentially as a liquidated damage provision Loan Agreement required 5 year employment Over $1.5M was advanced from with an overwhelming majority forgiven 33
Copyright © 2014 Deloitte Development LLC. All rights reserved. Certain Cases of Note (cont.) U.S. v. Quality Stores, Inc., (Sup Ct 03/25/2014) 113 AFTR 2d U.S. Supreme Court held that severance payments were subject to FICA taxes, reversing the Sixth Circuit Court of Appeals decision Case addresses severance payments made to workers who were involuntarily terminated as part of a Chapter 11 bankruptcy, which were not attributable to rendering of any particular employment services Supreme Court concluded that severance payments fell within Code Sec. 3121's broad definition of "wages" for FICA tax purposes Court rejected taxpayer's argument that payments' tax treatment was altered by a special withholding provision in Code Sec regarding supplemental unemployment compensation benefits 34
Copyright © 2014 Deloitte Development LLC. All rights reserved. Certain Cases of Note (cont.) Ramirez v. Commissioner (T.C. Summ. Op ) Tax Court finds that employee of Univision radio station is an independent contractor with regard to earnings from off-air appearances for third party sponsors Tax Court analyzed "degree of control" exercised by the principal over the details of work Court cited two university cases regarding "degree of control": Reece v. Commissioner (T.C. Memo ) – university professor also taught corporate seminar classes on his own time. Professor = employee, seminars = independent contractor Robinson v. Commissioner (T.C. Memo ) – vocational instructor at university who prepared own course materials = independent contractor 35
IRS Information
Copyright © 2014 Deloitte Development LLC. All rights reserved. Legal Same-Sex Marriages Recognized for Federal Tax Purposes IRS and Treasury ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes Revenue Ruling issued on August 30, 2013 Notice issued on September 23, 2013 FAQs for Registered Domestic Partners and Individuals in Civil Unions for-Registered-Domestic-Partners-and-Individuals-in-Civil-Unions for-Registered-Domestic-Partners-and-Individuals-in-Civil-Unions FAQs for Individuals of the Same Sex Who Are Married Under State Law for-Same-Sex-Married-Couples for-Same-Sex-Married-Couples 37
Copyright © 2014 Deloitte Development LLC. All rights reserved. Form 990: 2013 significant changes Part IV, Line 2 clarifies that an organization filing Schedule B can limit the contributions it reports on Schedule B using the greater-than-$5,000/2% threshold only if it checks the box on Schedule A, Part II, Line 13, 16a or 16b. Part VIII, Line 1 clarifies that "contributions" include neither donations of services nor discounts provided on sales of goods in the ordinary course of business. Schedule A clarifies the requirements for functionally integrated and non- functionally integrated Type III supporting organizations, including the transition rules for how those organizations can meet the integral part test for tax year Schedule H, Part I, line 7 community benefit table instructions now require that restricted grants received by the hospital to be used for community benefit must be reported as direct offsetting revenue in Part I, line 7, column (d). Schedule H, Part I instructions clarify that financial assistance does not include self-pay or prompt pay discounts. Schedule J, Part I, Line 4a clarifies that a severance payment includes a payment pursuant to a separation agreement voluntarily entered into by the parties. (Not just involuntary separation agreements.) Schedule L clarifies that investment management or service fees, but not the value of investments, are reportable as business transaction amounts in Part IV. 38
Copyright © 2014 Deloitte Development LLC. All rights reserved. Form 990: 2013 significant changes For a full list of changes, refer to the IRS website: Organizations/2013-Form-990-and-990-EZ:-Significant-Changes Organizations/2013-Form-990-and-990-EZ:-Significant-Changes 39
Copyright © 2014 Deloitte Development LLC. All rights reserved. Form 990-T: 2013 significant changes A discussion of the passive loss and at-risk limitations under Sections 469 and 465 pertinent to certain filers has been added under Part I (unrelated trade or business income) instructions. A discussion of the rules for recognition of gain or less upon disposition of property received from a taxable subsidiary and used in unrelated business under Section 337 has been added under Line 4a (capital gain net income) instructions. Ordering rules for reporting of income reportable under more than one line item have been added to Line 5 (income or loss from partnerships and S corporations). Instructions have been added to Line 6 (rent income), Line 7 (unrelated debt-financed income), and Line 8 (interest, annuities, royalties, and rents from controlled organizations). Clarification that an organization need not file a Form 990-T in order to preserve an NOL carryover has been added under Line 31 (net operating loss deduction). Information regarding electronic filing of FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR), has been added under Part V, Line 1 40
Copyright © 2014 Deloitte Development LLC. All rights reserved. IRS Information Form 1023 sample questions Sample questions used by IRS Exempt Organization specialists for review of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code Organizations/Exempt-Organization-Sample-Questions Public disclosure requirements IRS released FAQs regarding public disclosure requirements for annual returns and exemption applications Public-Disclosure-and-Availability-Requirements Public-Disclosure-and-Availability-Requirements 41
Copyright © 2014 Deloitte Development LLC. All rights reserved. IRS Website Links Charitable and Nonprofit Entities Exempt Organization Newsletter Exempt-Organizations-Update Exempt-Organizations-Update Workshops and webinars Government Entities Governments Governments 42
About this presentation This presentation contains general information only and Deloitte is not, by means of this presentation, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This presentation is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Deloitte shall not be responsible for any loss sustained by any person who relies on this presentation. 44
Copyright © 2014 Deloitte Development LLC. All rights reserved. About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms. Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting. Copyright © 2014 Deloitte Development LLC. All rights reserved. Member of Deloitte Touche Tohmatsu Limitedwww.deloitte.com/aboutwww.deloitte.com/us/about
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Is Lethal Weapon Fishing Charters incorrect or missing key business information? Update your Hotfrog listing today.
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Lethal Weapon Charters offers 3 ways to enjoy fishing, from the thrill of offshore big fish catching to relaxing on the beach and waiting for dinner to hook themselves. Phone Martin on 07… Read more
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Verona Veneer Series Storage Hutch With 4 Doors, 72w x 15d x 36h, Cherry
Combining veneer elegance with modular format versatility. Fine-finished, premium- grade veneers are fine finished with durability suited to everyday commercial applications. Provides a fully-enclosed storage space above worksurface to reduce desktop clutter. Valance and wire access facilitate optional task lighting.
Includes one hutch with valence and four wood doors.


text:
Library Trustees Association of New York State
Speak Up for NYS Library Aid 2017-2018
When Trustees Speak -- Legislators Take Notice!
Speak Up for NYS Library Aid 2017-2018
Cuomo Cut State Library Aid by 4%
Speak Up for NYS Library Aid 2017-2018
History of Library Aid: Education Law vs. Actual
Speak Up for NYS Library Aid 2017-2018
Impact of Un-funding Library Aid
Speak Up for NYS Library Aid 2017-2018
Advocacy Day 2016 - The Well
New This Month
- Speak Up for NYS Library Aid 2017-2018
- Library Trustees Association of New York Meeting Minutes
- Ask Joe Eisner: Are municipal or school district public library boards solely responsible for arranging for insurance coverage on the library facility and its contents?
- Trustee Recognition: New STAR Program Begins
- Have You Renewed Your Membership for 2017?
Have You Renewed Your Membership for 2017?
Speak Up for NYS Library Aid 2017-2018
Please join us at Advocacy Day on March 1!
Please be sure to stop and visit LTA's welcome table. You will be provided with a "trustee" sticker which you can wear to help you stand out as you attend your meetings. When trustees speak, legislators take notice.
Meanwhile, please take a moment to send an automatic e-mail to your local legislators and legislative leaders (you will have an opportunity to edit the letter before it gets sent). Please take action now: Click Here
Read Full Article
Join or Renew now.
Library membership includes the Director and all Trustees.
Check the Membership Directory.
You will have the LTA logo by your library name as a member.
View the total list of systems, their libraries and members, or under the System Map,
click on your system and you will see the libraries just from your system.
To do what we do, we need you!
~ The LTA Membership Committee
Dates & Reminders
- 2017 Membership Drive Has Begun
RENEW or JOIN NOW
Star Recognition program beginning
- March 1, 2017 Advocacy Day - Albany, NY
- May 6, 2017 - "Trustees in the Know Workshop" Broome County Public Library Binghamton, NY
- August (Summer 2017)"Trustees in the Know" Plainview-Old Bethpage Library
- April 27-28, 2018 -- SAVE THE DATE!"LTA's 2018 Trustee Institute" Long Island Marriott Uniondale, NY (Nassau County)
- Reminder: Overviews of our State Library Systems can be found by clicking on the Resources & Links tab at the top of this page and then Overviews of our Public Library Systems. A rich history of each system will soon be complete. Read about your system and the many services provided to member libraries.
LTA Overview
We are a statewide organization that represents, assists, educates and honors public library boards and their trustees as providers of free and universal library service.
Our core activities include:
- Advocating support of libraries and their programs
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Special Announcement
ATC-East Houston has been approved to offer Clinical Teaching
beginning January 4, 2011!
Please call us at (713) 299-7579 or fill out our contact form to find out more information.
Alternative Teacher Certification – East Houston
ATC – East Houston is a Texas State Board for Educator Certification (SBEC) approved educator preparation program that specializes in a face-to-face program offering:
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VA Rehabilitation vendor.
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Hour of Twilight mobs
Category page
104,761pages onAdd New Page
this wiki
this wiki
"Arcurion Level: ?? Hour of Twilight Arcurion is the first boss to appear in the Hour of...Arcurion
Pages in category "Hour of Twilight mobs"
The following 3 pages are in this category, out of 3 total.


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|Video Games
|Games & Hobbies
Love Xbox? IGN's Podcast Unlocked is your source for everything Xbox One and Xbox 360. If you live and breathe Halo, Gears of War, Forza, and more, Podcast Unlocked has you covered. Tune in every week for the latest video game news for Xbox junkies around the globe.
March 16th, 2016
Episode 269 of 316 episodes
Microsoft opens the door to cross-network play across Xbox One, PC, and maybe PS4 too. Plus: Gears of War 4's campaign will be 30fps and its multiplayer will be 60fps. Opinions vary on that! We also detail Xbox Indie Showcase highlights of what we played, Tacoma's delay, a new ARK game, and more!
You'll need to sign in to write a comment.
Welcome to the daily audio workout for your head.


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A custom-made stainless steel plate for my iPhone 4S made by Luxe Plates
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Show and tell for designers
What are you working on? Dribbble is a community of designers sharing screenshots of their work, process, and projects.
Copyright © 2009–2017 Dribbble LLC. All screenshots © their respective owners. Shipped from Salem, Mass. USA.


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- Overview
This Useful Bathroom Accessory is a Large Soap Basket in a Modern Design Attractively Finished in Chrome.
Approximate Dimensions
- Height: 1.2" (30mm)
- Width: 9.2" (233mm)
- Depth: 4.25" (108mm)
Material: Brass with rust-proof chrome plating
- Specification
Brand Hudson Reed Dimensions W 9.2" x H 1.2" x D 4.25" Finish Chrome Max Width 9.2" Material Brass Max Height 1.2" Finish Chrome Style Modern Material Brass Weight 0.42 KG
- Reviews
Customer Reviews 1 item(s) | Add Your Review
- Nice shower chrome basket
Great construction good size to handle at least 3 normal size bottles. Wire and frame heavy duty. Looks great
Write Your Own Review
- Help & Advice


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Tips & Advice
Why Nannies Quit: The Top 5 Reasons
by Martha Scully • January 22, 2016
Nothing is more difficult when the nanny you and your children trust and need leaves. Sometimes they don't give you a reason. Here are the 5 most common reasons why a nanny will quit.Read More
Tips & Advice
Advice when hiring a new nanny
by Martha Scully • August 30, 2010
Over the years, I have personally hired all my nannies and babysitters for my daughters, Sophie (11), and Charlotte (8). I do all the interviewing and checking of references before they come over for the first time. Even though I prepare myself, I still get butterflies in my stomach when I leave them with someone new for the first time. I now know this is so normal.Read More


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Map Key: Visited (for football) Visited (not for football) Visited (for football and not for football) Not Visited
|Current home to
|Boston Red Sox
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|11 (0.0% of our users have been here)
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Andrew Scheer
|Andrew Scheer
|35th Speaker of the Canadian House of Commons
|In office
June 2, 2011 – December 3, 2015
|Elizabeth II
|Governor General
|David Johnston
|Prime Minister
|Stephen Harper
|Preceded by
|Peter Milliken
|Succeeded by
|Geoff Regan
|Leader of the Opposition in the House of Commons
|In office
November 18, 2015 – September 13, 2016
|Rona Ambrose
|Preceded by
|Peter Julian
|Succeeded by
|Candice Bergen
|Member of the Canadian Parliament
for Regina—Qu'Appelle
|Assumed office
June 28, 2004
|Preceded by
|Lorne Nystrom
|Personal details
May 20, 1979
Ottawa, Ontario
|Political party
|Jill Scheer
|Regina, Saskatchewan
|MP's personal assistant, Insurance broker
|Roman Catholic
Andrew Scheer (born May 20, 1979) is a Canadian Member of Parliament (MP) who served as Speaker of the House of Commons from 2011 to 2015.[1][2] At age 32, he was the youngest person to serve in this capacity in Canadian parliamentary history.[3] On September 28, 2016, Scheer announced his bid for the leadership of the Conservative Party.[4]
Early life and career[edit]
Scheer was born in Ottawa, Ontario, the son of Mary (Enright) and James Scheer.[5] He has two sisters. Scheer graduated from Immaculata High School, and then studied history and politics at the University of Ottawa. While attending university, Scheer worked in the correspondence department of the Office of the Leader of the Opposition (OLO). He moved to Regina after meeting his future wife Jill Ryan at university and finished his BA at the University of Regina. Instead of returning to Ottawa, Scheer worked at Shenher Insurance for six months before joining the constituency office of a Canadian Alliance MP, Larry Spencer in Regina—Lumsden—Lake Centre.
First years in the House of Commons[edit]
Scheer was elected as a Conservative candidate in the federal election of 2004 in the riding of Regina—Qu'Appelle, beating New Democratic Party MP Lorne Nystrom by 861 votes. At the time Nystrom had been the longest-serving member of the House of Commons. Scheer was re-elected in the federal election of 2006, once again defeating Nystrom, this time by a margin of 2,740 votes.
In April 2006, Scheer was named Assistant Deputy Chairman of Committees of the Whole, one of three deputy speakers and one of the youngest Members of Parliament to serve in that role in Commonwealth history. On November 21, 2008, he was named Deputy Speaker of the House of Commons and Chairman of Committees of the Whole,[6] succeeding New Democrat MP Bill Blaikie.
Speaker of the House of Commons[edit]
When the Conservative Party won a majority at the federal election in 2011, Scheer's experience as Deputy Speaker led many to consider him the front-runner to be elected Speaker of the House of Commons.[7][8] On June 2, 2011, Scheer defeated Denise Savoie in the sixth round of balloting; he was the last of five Conservative candidates, with Savoie the lone opposition candidate and the only woman. Scheer became the youngest House Speaker in Canadian history[3] and the first speaker to represent a Saskatchewan riding.
Scheer was one of thirteen Canadians banned from travelling to Russia under retaliatory sanctions imposed by President Vladimir Putin in March 2014.[9]
Opposition (second time)[edit]
Scheer was re-elected in the 2015 federal election that defeated the Conservative government. He was appointed Opposition House Leader by Leader of the Opposition Rona Ambrose. On September 13, 2016, he announced his resignation outside a party caucus meeting in Halifax in order to explore a bid for the leadership of the federal Conservative Party.[10]
2017 leadership election[edit]
On September 28, 2016, Scheer announced his bid for the leadership of the Conservative Party,[4] and that he has the support of 20 members of the Conservative caucus.[11]
Andrew Scheer and his wife Jill have five children.[12][13] Jill Scheer's younger brother is professional football player Jon Ryan.[14]
- ^ "Profile". Parliament of Canada. July 17, 2015.
- ^ "Speaker of the House of Commons". Parliament of Canada. July 17, 2015.
- ^ a b "MPs elect youngest Speaker". CBC News. June 2, 2011.
- ^ a b "Ex-Commons Speaker Scheer declares candidacy for Conservative leadership". Retrieved 2016-09-28.
- ^ Brent Mattson. "The B.C. Catholic Paper - New Speaker of the House has never hidden his faith". rcav.org.
- ^ Journal of the House of Commons of Canada, November 21, 2008.
- ^ "Health Care Talks with Provinces Should Top Harper's List, Poll Finds". Globe and Mail. June 2, 2011.
Others on that list [of candidates for Speaker] – Saskatchewan Tory MP and perceived frontrunner Andrew Scheer [...]
- ^ "NDP MP Aims to Be Second Female Speaker in History". National Post. May 21, 2011.
It's widely speculated, however, that a Conservative is going to get the position, and Andrew Scheer, who has served as Assistant Deputy Speaker and Deputy Speaker for more than five years, is considered the frontrunner.
- ^ Susana Mas (March 24, 2013). "Russian Sanctions Against Canadians a 'Badge of Honour'". CBC News. Retrieved March 24, 2014.
- ^ "With MacKay out, Scheer steps down as House leader to explore Tory leadership run". Retrieved 2016-09-22.
- ^ "Andrew Scheer announces support of 20 members of Conservative caucus as he makes leadership bid official". Retrieved 2016-09-28.
- ^ MacCharles, Tonda (September 28, 2016). "Ex-speaker Andrew Scheer announces bid for Conservative leadership". thestar.com. Toronto Star. Retrieved November 17, 2016.
- ^ Stone, Laura (January 13, 2017). "Why Andrew Scheer could be the next Conservative Party leader". The Globe and Mail. Retrieved February 17, 2017.
- ^ Vieira, Paul (January 31, 2014). "Canada's Speaker Has Stake in Seahawks Super Bowl Victory". The Wall Street Journal. Retrieved July 8, 2016.
External links[edit]
|Wikiquote has quotations related to: Andrew Scheer
|Wikimedia Commons has media related to Andrew Scheer.
- Andrew Scheer – Parliament of Canada biography
- Andrew Scheer, MP (Regina-Qu'Appelle) - official website
|Parliament of Canada
|Preceded by
Bill Blaikie
|Deputy Speaker and Chair of Committees of the Whole of the House of Commons
|Succeeded by
Denise Savoie
|Preceded by
Peter Milliken
|Speaker of the House of Commons of Canada
|Succeeded by
Geoff Regan
- 1979 births
- Conservative Party of Canada MPs
- Living people
- Members of the House of Commons of Canada from Saskatchewan
- Politicians from Ottawa
- Politicians from Regina, Saskatchewan
- Speakers of the House of Commons of Canada
- University of Ottawa alumni
- University of Saskatchewan alumni
- Canadian Roman Catholics
- 21st-century Canadian politicians


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New Home › Forum › don't use this one, I need to sort and delete -Troubleshooting › X/Y Jitter, Middle Assmbly Problems › Reply To: X/Y Jitter, Middle Assmbly Problems
November 7, 2016 at 7:56 am #20700
No it's not a belt issue. I can see the conduit flex at the middle assembly in a change of direction. My center conduit is 5′ long in x and y. The middle assembly tension is greater than flex strength of the conduit. So I have to adjust the middle assembly tension or use a stronger material, stainless instead for conduit.


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Top Definition
In the event of a soiree or social gathering, the Cedar City Steamroller can be accomplished by finding someone who has passed out on the floor, having party-goers one by one defacate next to the unconscious individual, and rolling the unfortunate sap through the fecal matter.
Derek puked all over the floor and then passed out, so we gave him a Cedar City Steamroller.
by RCR, Jr. January 28, 2008
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Smooth, soft, slim fit American Apparel shirt. Custom printed. 100% fine jersey cotton, except for heather grey (90% cotton).Buy the t-shirt


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Happy New Year, Verizon subscribers! If you're still in a contract (how early 21st Century), you won't be able to renew. The carrier is forcing existing customer into a new contract-free plan with device payments. That is actually very good for subscribers. The bad news? You'll still have to pay an upgrade fee, which just went up by 50%. At CES …Read More »
Tag Archives: carrier
Are you a Verizon customer on unlimited data? Get ready for some throttling.
Lots of people still holding onto that unlimited data plan with dear life. Buying phones outright and using websites like eBay and Craigslist in order to get replacements without touching that contract are some of the most common ways that people avoid renewing. It has been leaked that only about 22% of accounts on Verizon are still on said unlimited …Read More »


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How to Look Your Best This Summer, Naturally
Warm, sunny weather offers so many pleasures that it's easy to forget the minor nuisances. And it's even easier with these affordable, healthful, and eco-friendly solutions to looking your best while enjoying more time outdoors.
1. Sugaring for Hair Removal. The higher the temperature, the less clothing people wear. So eliminating unwanted hair becomes a top priority in warm weather. Lots of folks choose sugaring because it's inexpensive, long-lasting, and chemical-free. Here's how sugaring can be used to get rid of unsightly hair.
In a medium pot, put 1/4 cup of water and 1/4 cup of lemon juice. Mix in 2 cups of sugar. Heat at a low temperature, stirring continually, until the sugar carmelizes. Let the sugar mixture cool to a thick but spreadable consistency. The mixture should feel warm but not hot.
Put the sugar paste on a 4- to 6-inch patch of the body with unwanted hair. Ideally, the hair should be between 1/2 and 3/4 inch in length. Now cover the sugar mixture with a strip of cotton fabric recycled from old clothing. Smooth the fabric down in the same direction as the hair grows. Quickly pull off the cloth in the direction opposite of the hair growth. Doing this will remove your excess hair by the root. Use a new piece of fabric for each zone of hair being removed. With practice, you'll become skillful in the technique.
2. Using a Soothing Spray After Hair Removal. Getting rid of unwanted body hair can irritate the skin. Complications of tweezing, shaving, bleaching, waxing, and liquefying hair with depilatories can create a situation worse than the original excess hair. These problems include redness, burns, bumps, ingrown hairs, and inflammation. You can prevent or reduce the occurrence of these issues by using this soothing spray after you remove unwanted hair:
Prepare 1 cup of strong chamomile tea and 1/4 cup of strong green tea in separate cups. Allow them to cool off. Put the teas into a spray bottle. Then, mix in:
- 2 tablespoons of aloe vera juice
- 1 teaspoon of calendula extract
- 1/2 teaspoon of willow bark extract
Refrigerate this treatment to keep it fresh and to enhance its anti-inflammatory effects. Spray it onto the skin after removing hair.
The anti-inflammatory properties of the teas, combined with the soothing action of the aloe and calendula, will keep your hair-free skin looking its best. And, the naturally occurring salicylic acid in willow bark discourages ingrown hairs.
3. Using a Chemical-free Sunscreen. Now that you have smooth and lovely skin, it's important to keep it that way by blocking out the sun's harmful rays. The following recipe helps to protect your skin not only from ultraviolet light but also from the chemicals and toxins found in many store brands:
Blend together the following ingredients:
- 2 tablespoons of coconut oil
- 1 tablespoon of shea butter
- 2 teaspoons of nonmicronized zinc oxide
- 1/2 teaspoon of aloe vera gel
- 1/2 teaspoon of jojoba oil
Rub this mixture into your skin before going out in the sun. If perspiring or swimming, reapply as necessary.
No doubt, these treatments will make you look more attractive, but their real benefit is boosting your confidence and allowing your true inner beauty to shine. Enjoy the outdoors!
Would you like to learn more? For hundreds of similar recipes in dozens of categories visit http://www.oldenbuzz.com.
More by this Author
- 3
With patience and consistency, a beautiful complexion is possible for nearly anyone. Dark spots on the face are a problem for people of all ages and ethnicities. These overly pigmented blotches can come from sun...
- 4
Brilliantine works well on all textures and lengths of hair. If Sleeping Beauty fell asleep in 1910 and woke up in 2010, many things would be shockingly different, but one thing would be the same: she'd be able...
- 28
Three all-natural hair treatment you can make yourself: the vegetable oil and egg hair treatment, mayonnaise mask, and hot oil treatment.
Comments 3 comments
I never heard of sugaring before. Very interesting.
How is sugaring any different from waxing??
I've tried sugaring before, it worked better than waxing, as the sugar holds the hairs better. If your skin gets irritated, just apply a paste made of corn starch and water.


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Expert 400G (14oz) Soft Grip Drywall Hammer
Stock No: 09121 Part No: DWH/SG
List Price: £24.34 Ex. VAT £29.21 Inc. VAT
Promotion: £13.95 Ex. VAT £16.74 Inc. VAT
Expert Quality, forged fine grain high carbon steel head correctly hardened, tempered, ground and polished. Shaft hardened and tempered with air bag in hand grip which protects the user from vibrations when using. Sold loose.
View product in our catalogue: Page 323
Vat rated at: 20.00%
The Draper Expert range is our benchmark for quality. Manufactured for the professional or for industrial use and comes with our guarantee.
Find out more about the Draper brands!


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Posted: 12 Dec 2015 10:05
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Address: Somalia
Email: email@example.com
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CTG Global is a managed service company specializing in Recruitment, Management Consultancy, Human Resources support services and Monitoring & Evaluation in post disaster and post conflict countries around the world. CTG Global provides services to humanitarian organizations, government, non-governmental organizations and corporates that enables public and private sectors to focus on their core business and the achievement of their objectives in hostile and threatening environments as we provide a safe and secure environment for them to do so and alleviate them of their risks, crisis and personnel management problems.
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Finally a surface that can do it all! Projection Plus is a durable magnetic, porcelain markerboard, as well as a low glare projection surface. The low gloss porcelain-on-steel projection surface makes an excellent marker surface for dry erase markers. This durable light gray surface is perfect for LCD projection with 60% less gloss than standard porcelain surfaces. Laminated to 1/2" thick MDF and factory framed with anodized aluminum. Includes L-clips, rawl plugs and screws for installation. Projection Plus is a wet erase surface.
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1921 Trivia, Facts & History
|<< - 1920
World Series Champions
|New York Giants
Stanley Cup Champs
|Ottawa Senators
U.S. Open Golf
|James M. Barnes
U.S. Tennis (Men/Ladies)
|William T. Tilden/Molla B. Mallory
Wimbledon (Men/Women)
|Bill Tilden/Suzanna Lenglen
NCAA Football Champions
|California & Cornell
Kentucky Derby
|Behave Yourself
"The Quotes"
"You see things; and you say, 'Why?' But I dream things that
never were; and I say, 'Why not?' "
- George Bernard Shaw
The phrase "A Picture Is Worth A Thousand Words" first appeared in Printer's Ink (a trade journal)
"Id walk a mile for a Camel."
Sex Symbols
|Theda Bara, Pola Negri, Mary Pickford
Miss America
|Margaret Gorman (Washington, DC)
The Scandals
August 4th - The Black Sox Scandal - Eight Chicago White Sox players were banned for life for purposefully losing the World Series to the Cincinnati Reds. They were all aquitted in criminal court, however.
Nabokov's book, Lolita was inspired by Charlie Chaplin's relationship with young girl named Lillita
The Buffalo All-Americans were announced as NFL champions until the Chicago Bears challenged them to a final game. This became the first ever postseason NFL game which the Chicago Bears won 10-7, stealing the championship title from Buffalo
Fatty Arbuckle was tried three times for the violent rape and death of Virginia Rappe, but acquitted. His career never came back.
Why did the British think it was a good idea to group the three ex-Ottoman provinces of Mosul, Baghdad and Basra, containing Kurds and Sunni and Shiite Arabs with such stark ethno-sectarian differences, into the modern state of Iraq in 1921?
Most of the 1890 US census data no longer exists due to a fire in 1921.
1921 Pop Culture News
Wonder Bread began distribution. It went national in 1925 when the Continental Baking Company bout out Taggart baking, the originators of the product.
There is a one square mile piece of land called "The Wedge" between Delaware/Pennsylvania/Maryland that was disputed until 1921.
Pierre de Coubertin, founder of the modern Olympic Games, borrowed a Greek phrase from his friend, Father Henri Didon, for the Olympic motto: Citius, Altius, Fortius ("Swifter, Higher, Stronger").
Betty Crocker was not a real person - the name was created as a way to give a personalized response to consumer product questions. The name Betty was selected because it was a cheery all-American name, and Crocker was the last name of one of the company directors at the time.
Albert Einstein won the Nobel Proze for Physics for his woek on Solar Power, not his 1916 work 'The General Theory of Reativity'.
"Andy's Candies" was founded, only for the founder to realize men would never buy chocolates for women with another man's name written on them. He renamed the company "Andes".
John Larson invented an early polygraph (lie detector).
Pennsylvanian surgeon, Evan O'Neill Kane removed his own appendix at the age of 60. His intention was see if a patient would be able to tolerate the surgery under local anesthetic rather than using the more dangerous general anesthetic.
The largest civil uprising in US history since the Civil War occurred when 10,000 Coal Miners battled 3,000 cops and "strikebreakers". The coal miners were attempting to unionize the coal mines of West Virginia. US Troops were eventually brought in by Presidential Order.
The first aerial refueling occurred when Wesley May climbed from a Lincoln Standard to a Curtiss Jenny with a 5 gallon can strapped to his back.
Guccio Gucci started selling his handbags.
A dog named Dormie went on trial in San Francisco for allegedly murdering 14 cats. He walked.
Lake Chargoggagoggmanchauggagoggchaubunagungamaug in Massachusetts actually does exist, but its "Native American" etymology is a myth. While it does loosely translate to "You fish on your side" etc, it was meant as a joke perpetrated by newspaper editor Larry Dale in 1921, and somehow it stuck.
The first actor to ever to play Jesse James on film was his own son, Jesse James Jr, in the 1921 film "Under the Black Flag".
The Rorschach Test does not use a series of random inkblots, but 10 prints selected in 1921 and always shown in the same order.
Radio Shack opened in Boston, Massachusettes.
Frank Coughlin, the head coach of the Rock Island Independents, was fired in the middle of a game against the Chicago Cardinals. The Independents were leading the game 14-7 at the time. Coughlin is the only coach in NFL history to be fired in the middle of a game.
White Castle resturants opened in Wichita Kansas.
The "Bloody Mary" drink was invented by Pete Petiot.
The Habit
|Reading Main Street by Sinclair Lewis
Popular Movies:
|Destiny, Disraeli, The Four Horsemen of the Apocalypse, The Kid, Orphans of the Storm, The Phantom Carriage, The Sheik
More Pop Culture Resources
|Popular Music in 1921 ~ # 1 Hits of 1921


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Emily Halpin had no luck finding a job this spring, so she joined the Peace Corps and will be packing her bags for Nicaragua next month.
Ms. Halpin, who has had a longstanding interest in the Peace Corps, joins a record number of people seeking to volunteer. Peace Corps applications nationwide are up 17 percent since late January. The Chicago office, which reported a 111 percent jump in applications in the metro area from February through June, compared with that period in 2001, has hired two additional recruiters.
Peace Corps officials, thrilled about the increase, say they do not know exactly what to attribute it to, but they point to three crucial factors: an abysmal job market, a post-Sept. 11 civic consciousness and a presidential plea for Americans to increase their volunteerism.
''The job market has to play into this,'' said Scot Roskelly, a spokesman for the Peace Corps in Chicago. ''It's not what it used to be, especially for people coming out of college.''
Ms. Halpin, 21, who graduated from Ohio State University in June with a degree in animal science, said that after attending two job fairs, sending a dozen resumes to zoos, sanctuaries and private companies and attending six interviews, she got nothing but rejection letters.
''I don't know anyone who graduated with me who has a job,'' she said.
But college graduates are not the only ones finding themselves jobless and thinking of leaving the country.
Mary Weiland, 48, a materials manager until she was laid off in July, joined 21 other people at a Peace Corps information session on Thursday.
Ms. Weiland said she had always wanted to join the corps but was searching for the right time.
The increase in applications comes as a recent report from the General Accounting Office said disorganization in the Peace Corps may have contributed to a lack of safety for volunteers.
The Peace Corps, which cites volunteer safety as one of its top priorities, removed 300 volunteers from countries near Afghanistan, like Uzbekistan, Turkmenistan and the Kyrgyz Republic, shortly after Sept. 11. Thirty have returned.
Jeff Thorn, 24, left for Uzbekistan in the summer of 1999, three months after graduating from Yale University with a degree in political theory.
''I think a lot of college students have romantic notions about the Peace Corps,'' he said. ''I was content to go wherever they sent me.''
His tour was over last September, and he chose the 12th as his day to fly home. But with flights grounded after the terrorist attacks, he was stranded in England for more than a week. Mr. Thorn said he was eager to set foot on American soil, but felt guilty about leaving Uzbekistan at such a critical time.Continue reading the main story


text: 1969 AMC 'AMX' 'Big Bad Orange' designation w/ 'Go Package' A straight, solid driver. Original powertrain , 390 C.I. / 315 H.P. High Performance engine That has been professionally Re-built , paired with the Shift Command 3 speed automatic with console floor shift . Only (2,183 were auto's) with Just (285) Big Bad Orange units allotted during 1969 production year, the current existing registry shows (35) known examples left - Total AMX production for 1969 was *8,293. Here is what the go fast package includes. 390 V8 315hp engine - 4bbl carburetor - dual exhaust system - power disc brakes - Twin Grip Axle posi-trac - Handling Package - Seven Blade Flex Fan - Heavy Duty Cooling - Fan Shroud - Space Saver Spare - twin Roof Stripes. Freshly serviced factory air conditioning - factory correct leather restored Tan' bucket seats - tilt wheel - power steering - power brakes - floor console - dual chrome side mirrors - correct factory am/fm stereo - remote control side mirror - full carpeting - dual exhaust - factory tach/gauge group - factory skunk racing stripes - white letter performance radial tires - Magnum 500 steel wheels w/ trim rings A �Big Bad� paint option for $34 became available starting in mid-1969. The neon brilliant blue (BBB), orange (BBO), and green (BBG) exteriors included color-matched front and rear bumpers, as well as a special slim bright lower grille molding for the front bumper and two vertical rubber-faced painted bumper guards for the rear. The factory-painted 1969 AMXs were 195 in Big Bad Blue, 285 in Big Bad Orange, and 283 in Big Bad Green. Give us a call today. Frankman Motor Co. has been serving our customers worldwide since 1988 and we love cars. Independent inspectors are always welcome for those who can't make it here personally. Plus, don't forget, when the time comes to get your classic home and are not sure how, please ask. We work with professional haulers everyday and would be more than happy to make the process as smooth a


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When searching for photos of yourself to include on your website, pick out those that make you look good while still providing an accurate representation of what you actually look like, Jeff Haden writes. "Look good but look real," he advises. Avoid using stock photos, and make sure your facilities are also accurately represented by pictures.
Full Story:CBS MoneyWatch


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Hi, I'm James, a Senior Developer at Storage Made Easy. As a developer, I often look for ways to reduce coupling in the tools and technologies that we use, and I see this from the low level code that we write, to the higher-level architectural choices we make.by
Category: Amazon S3
Announcing secure file sharing for Gmail Chrome users for public and private storage clouds
For those who use the Enterprise File Share and Sync service from Storage Made Easy they will know that as part of the Windows and Mac desktop tools that are provided that there is a n email toolbar integration into Mac Mail and Microsoft Outlook that enables users to securely share file links rather than file attachments.
This support for secure email link sharing has now been extended for Chrome users using Gmail using the Storage Made Easy Gmail Plugin available from the Chrome web store.
Once added this provides a new toolbar entry when composing Gmail's on Chrome:
Once selected this prompts the user to log into their SME Account, if SaaS, or the user can set their custom endpoint if using the SME On-Site Enterprise File Share and Sync solution:
Once logged in the user is presented with their mapped clouds:
From here files can be shared as links can be shared from any of the mapped cloud directories:
If a cloud governance file policy has been set by the Cloud Administrator for the team account then the details here will be pre-populated otherwise options can be chosen prior to link generation. After this when share is clicked, the link is added to the email:
When the link is shared, if Auditing is turned on within the SME Account, then the link generation will be recorded in the Audit log and once the remote user opens the link the remote IP address will also be recorded.
The SME Chrome extension works with any free/personal, team, or on-premise account and works with over 45 public/private cloud storage providers.
**Note: only team and on-premise accounts provide the Audit featuresby
Storage Made Easy Improves Its Unified Web Cloud File Manager
Today we have upgraded the Storage Made Easy Web Cloud File Manager.
The Storage Made Easy Web File Manager is different to a lot of file managers that you see today as it is hierarchical in nature and resembles a true file tree (akin to windows explorer). It's hierarchical nature enables it to easily work with and manoeuvre around large data sets.
Over the years we have had a lot of feedback from companies and users about how they would like to see the File Manager work and what features they would like and we've used this feedback to make improvements, which are outlined below:
Large Layout in inline Mode
The File Manager layout is now larger in inline mode taking more advantage of the screen space.
The File Manager has been optimised for iPad / Tablet
A number of optimizations where done for working with the desktop Cloud File Manager on a tablet. The first is that it opens in full screen mode when being used on such devices. The second is that there are optimizations that make it easier to use such as being easily to widen / constrict the view on each pane. Also interactions have been optimized to work with touch events. The selection of files has also been made easier with checkbox selection options (these selection options are also available when using the FM from a PC).
Easier File Selection
A lot of feedback has been made to us about making file selection easier. To that end we have made it easier to select files by using a checkbox paradigm. Check boxes appear so that a file can be selected when the mouse is placed at the left hand side of a file.
Image Previews
Image thumbnails can now be previewed as the File Manager is browsed.
Help Inline
The File Manager now contains help guides showing how to action the most common functions such as copy/paste:
Default PDF Viewer is now native
The default PDF viewer is now a native viewer rather than Google Viewer (although Google Viewer can still be used and be setup to be the default). This means the viewer sandboxes any data viewed in this way just to the SME service.
New Themes / Custom Themes
There are two new large themes for the File Manager a blue theme and a normal theme. The existing themes have been rename to "tiny". Also now, for Appliance users, custom themes can be created. This will be available in the next Appliance version.
The File timestamp to be used can now be selected
As SME is an abstraction between the remote cloud it works with more than one timestamp. Firstly it has its own concept of time, based on UTC, as to when a timestamp was modified through the SME service. Next it handles what the timestamp shows on the remote cloud service, and lastly it can show the local file time of a file uploaded to a remote service via SME (this may be different to the remote cloud time as some cloud services ignore the local file time and simply timestamp the file at the time it was uploaded to their service). Although all three are handled the user can now set which they want shown by default.
Edit on Hover
When hovering on a file, certain options are displayed for easy access. This has been enhanced so that files that can be edited, such as documents, text files etc can be edited by clicking the edit icon on hover.
Comments view is now collaborative / real time
When working in full file / comments view, if another user is also reviewing the same file and making comments then the comments will appear in real-time like an instant message
Search inline
The File Manager now features an inline folder search (rather than having to move out to the tabbed search). This is a quick search mechanism to search for files in folders and sub folders.
Favourites and Quick Upload placed at top of file tree
Favourites and Quick uploads have been placed at the top of the file tree for easy access. These can also be configured to be hidden.
New way to copy / move files
Copy and Move can still be done by selecting files and drag and drop but now there are buttons and a wizard to make copy and moving files between folders or cloud services even easier.
There are also other numerous small changes and bug fixes but this post highlights the main functional changes.
Cloud Computing Use Case: Working with Amazon S3 data from a terminal over SFTP
We quite often assume that when working with Cloud data it will be from the web or from mobile "on the go" devices. To be fair this can often be the majority of cases, but the Enterprise throws up all sorts of different use cases and I thought it would be useful to go over one of the more esoteric ones.
One of the customers that use the Storage Made Easy on-premise Enterprise File Share and Sync Cloud Control product is a medical company. They use the SME product as a hybrid on-premise cloud product that is able to offer storage locally and on Amazon S3. Both sets of storage use the Amazon S3 API. The SME Appliance is able to make local storage accessible over an S3 compatible API and then off-board this storage to Amazon S3 as required. This meant that the companies scripts and applications could easily work locally and with Amazon S3 with very minimal configuration changes.
Their field staff quite often find themselves in a situation where, when working remotely, their only means of access is using a terminal ie. there is no direct web access and mobile devices are blocked and cannot be turned on. In the past this meant that the consultant used to carry around CD's / DVD's in which information that may be required is burned off.
The consultants did however have direct access to terminals which were internet enabled. As the SME EFSS product also include a protocol gateway this mean it was possible to get direct terminal access to remote files using SFTP.
As the SME EFSS Gateway product integrated with the companies Active Directory services then terminal access was still using Single Sign On and the Active Directory credentials for each user access
User access can be obtained directly from the command line as per the example below..
Once authenticated the user can do a simple "ls" to get a file listing.
Once connected the view of the folder/files is available and can be worked with via the command line.
All access to the files are also logged and audited, including the username, the IP address and the types of interactions occurring, all part of a the HIPPA compliant process the customer implements. These reports can be exported and made available in excel to any compliance officer.
Secure access to files and data can take many forms and in the Enterprise the edge cases also need to be catered for as well as the more common access use cases.
Using Midnight Commander to work with Amazon S3, OpenStack, DropBox, OneDrive and almost any other Cloud
Midnight Commander is probably the most popular command line file manager in the world, and certainly for Linux distros. Its design was initially inspired by the classic two pane interface that was found in Norton Commander which was a DOS file manager (for those who remember !).
One of the unsung features of the Midnight Commander (also available on other platforms including phones (I used to use this on my old Nokia N900) and windows and mac) is that it can connect to server over FTP.
This is interesting from a Storage Made Easy viewpoint as although SME providers a full suite of Linux tools, SME also provider protocol interoperability as part of its Cloud Gateway features. What is this I hear you ask ? Well, simply put, it enables files you have stored on public or private storage to be accessible over any of the protocols Storage Made Easy exposes ie FTP, FTPS, WebDav, S3, SFTP.
Midnight Commander supports the FTP protocol which makes it easy to get direct access to any storage that is added to a SME Account using the SME FTP cloud protocol adaptor. To do this:
Choose the Left or Right option
Choose FTP link
Enter connection to SME as follows:
or if you are using the SME EU Server:
The net result is a very easy way to bring the cloud into the linux desktop integrated with tools you already know and use. This can be used with the SME Personal CLoud plan, Business Team, and on-site enterprise editions of the product.by
Document Management is more than just managing documents – it is also securing them
Document control and management is of vital importance to any organization. If sensitive information is sent outside of your company, once the documents have been sent electronically, control is lost and this can put files you shared at risk. They can be copied or forwarded anywhere in the world, in seconds.
For most businesses, the focus of their attention is on document management and on the organizational workflow and the storage of documents. Companies want to be able to integrate documents into a workflow and store documents in an organized and secure way that still allows documents to be found easily . Where the document is stored can frequently change. It could be SharePoint, it could be FTP, it could be on some external repository etc. Where the security process can fall down is when documents are shared externally or how they are available to be collaborated on.
The proliferation of employees bringing there own devices to work (BYOD and BYOC) and using preferred SaaS applications of their own choosing has led to corporate governance becoming even more of a challenge for those tasked with its enforcement as an increasing number of end users bypass corporate protocol.
Such 'Shadow IT' can pose a significant security risk, as unapproved hardware and software that are used do not undergo the necessary security checks and the storage and dissemination of such documents is outside of corporate control.
Storage Made Easy provides a unified Enterprise File Share and Sync solution, which works with a companies existing private and public data, presenting these files in a unified view.. It enables enterprises to not only securely sync, but also to securely share and work with files, wherever they need to go, even on devices that are beyond IT's control.
IT benefits from a solution that gives them control, and users benefit as they have automatic access to documents and files from multiple data repositories, with robust security wherever behind the corporate firewall, or using any tablet, smartphone or PC.
Storage Made Easy uniquely provides:
• The ability to view, annotate, edit and sync almost any cloud or private file from almost any storage to any device.
• Internal and external collaboration features to work securely with anyone without losing control of enterprise data.
• Complete audit tracking to ascertain who accessed files, where form, and what action was taken.
• Provides a secure way for the organizations to collaborate with external partners using business workspaces.
• GEO Restrictions – restrict access to documents by IP address and by client. For example let an external sub office only have access to a folder from a specific IP address from the web browser (or any other client you nominate).
• Full Bring Your Own Device Support to restrict access to by employees by device type.
• Sophisticated permissions that unify permissions to different back end document storage and which can also be used with Active Directory or LDAP
• A way to solve the "DropBox" "bring your own cloud" problem be auditing such clouds even when documents are uploaded direct.
• A way to encrypt files stored on remote clouds which a key that is stored behind the corporate firewall this protecting remote sensitive data.
In summary you do not have to choose between a homogenous and restrictive system or a lawless fenzy of different unapproved systems. The Storage Made Easy Enterprise file share and sync solution is storage agnostic. It is compatible with most private or public file sharing cloud data stores allowing users to continue using their preferred cloud storage provider while at the same time converging off-site and on–site private and public data. This allows a centralized point for corporate governance, thus providing a real solution to the Shadow IT and corporate governance problem.by
SFTP access to Cloud Storage
Storage Made Easy have now made live a new SFTP protocol adaptor. SFTP is one of the two primary technologies for secure FTP networking, the other being FTPS, which Storage Made Easy already supports (along with FTP, WebDav, Secure WebDav and S3).
The primary reason we investigated implementing SFTP is due to a government POC in which access was required to secure AWSGov Cloud files from medical terminals. This was the primary requirement, but because Storage Made Easy works with almost any back-end Cloud. once added, it can be used as protocol gateway for any cloud mapped to an account, note that the Port is 2200
Below is an example of using the SFTP protocol to access a Storage Made Easy account using Transmit (a Mac App).
Once connected, all data and mapped clouds are accessible.
Access can also be done directly from the command line.
Once connected we can do an 'ls' to get a file listing and the view of the files is similar to our earlier UI view.
To find out more about the SME protocol gateway feature that is part of the SME solution please check out the below video.
SFTP Cloud files Access is available for Storage Made Easy Enterprise, IaaS, UK Government G-Cloud, or SaaS (business plan only) solutions.
SaaS access to FTP (for business plan users) can be achieved using the following URL's:


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Figures each approximately 6 inches high. Original box approximately 13 & 13/16 by 7.5 by 4.5 inches. Shipping weight approximately 2.2 pounds.


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Part of the Neighborhood Theater Group LLC, which also owns the beloved Rosebud Cinema and the recently opened Avalon Theater, Times Cinema whisks moviegoers into the celluloid fantasies of Hollywood's latest flicks. Reopened at the end of 2012, the theater offers comfy seating and classic concessions, including popcorn drenched with real butter. They also serve beer, wine, and cocktails. In addition to new releases shown with crisp digital projection, movies old and new spring to life thanks to the theater's digital 3D capabilities.
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TOEFL Scholarship Scheme 2017-18
Educational Testing Service has prepared the schedule to arrange the Test of English for Foreign Language (TOEFL) very soon. In this regards, they have released the notification for TOEFL Scholarship Scheme 2017-18 officially to shortlist the skilled students through this test and award the fellowship amount to them. Desired and eligible candidates are advised to fill TOEFL Scholarship Application Form through the www.ets.org and get the chance to show their talent for this scheme.
All students who like to grab the scholarship money are advised to check the given criteria. Applicants must meet the eligibility criteria to apply for TOEFL Scholarship Scheme. After the closing date the department will not accept the any application form from the applicants. So hurry up to submit your registration form.
All students who like to grab the scholarship money are advised to check the given criteria. Applicants must meet the eligibility criteria to apply for TOEFL Scholarship Scheme. After the closing date the department will not accept the any application form from the applicants. So hurry up to submit your registration form.
This is the great chance for skilled and extraordinary students to show their talents all over the world. Those candidates who are interested in taking admission in various institute or college can apply for an application form. Undergraduate or post, graduate students are applicable to fill the online form. For more detail must log on the official website. Willing candidates can apply for TOEFL Scholarship Scheme 2017-18 through the official website.
TOEFL Scholarship Application Form 2017-18Aspirants we have a share some great news with you. The Educational Testing Services has launch TOEFL Scholarship 2017. So applicants who have to search that type of opportunity must apply for this. We are requesting you all those must bookmark this page. Then check brief details like TOEFL Scholarship Scheme Program Details, Eligibility. If you are valid for this must fill this TOEFL Scholarship 2017 Online Form. All details will mention on this page for helping you.
Eligibility Criteria for TOEFL Scholarship Scheme 2017-18
- To be eligible for the TOEFL Scholarship Program, individuals must:
- currently, live in Japan
- complete the online scholarship application and upload academic transcripts
- hold a grade point average of 80 or higher on a 100-point scale, or a 3.0 grade point average or higher on a 4-point scale
- begin an undergraduate or graduate degree in 2017 at a college or university listed in the TOEFL® Destinations Directory (PDF)
- have a valid TOEFL test score used as a requirement for admission into an undergraduate or graduate program
- demonstrate effective leadership skills and an overall well-rounded portfolio with extracurricular activities, including community service
Ten prizes of value US$7,000 each will give to the eligible applicants.
Prizes will be reimbursed to the 10 finalists.
Funds can be applied to academic expenses only and will be disbursed after the student has arrived on campus.
Selection Process:
- At the very first step, participants will be selected on the basis of their application. Near about 100 contenders will be selected as the semifinalist.
- Based on the initial applications, 100 semifinalists will be selected. Semifinalists must exhibit it:
- An exceptional ability to commune
- Demonstrated leadership skills
- Well-rounded additional activities, especially including community service
- Innovative thoughts as reflected in essays
How to FIill Scholarship Form Check here
- Go to the official portal -"www.ets.org"
- On home page go to "TOEFL Home" and
- Open the link for "TOEFL Scholarship Program"
- Read the given instructions carefully.
- Then select your country.
- Create your account or login.
- Fill application form correctly.
- Upload all recent photograph and signature along with application
- At last, take print out of application form for future use.
Apply Online Link