text:
v. No.
PALOS COMMUNITY HOSPITAL, Judge:
an Illinois corporation, and KEN LASH,
Plaintiff JOSEPH MIROCHA ("Plaintiff"), on behalf of himself and all others similarly
situated, and for his complaint against Defendants Palos Community Hospital ("PCH") and Ken
Lash ("Lash"), states the following:
1. Jurisdiction is based on 28 U.S.C. section 1331 and 1343, and principles of
supplemental jurisdiction under 28 U.S.C. section 1367. Venue is proper in the Northern District
of Illinois Pursuant to 28 U.S.C. section 1391. PCH is licensed to do business in this district, and
the alleged wrongs took place in this District.
2. Plaintiff resides in and was employed by PCH in the Northern District of Illinois.
Plaintiff has exhausted his administrative remedies and has filed two Charges of Discrimination
with the Equal Employment Opportunity Commission for age discrimination and for retaliation,
which issued Plaintiff a notice of right to sue for each charge.
3. PCH is a hospital located in Palos Heights, Illinois.
4. As explained below, PCH violated the Age Discrimination in Employment Act,
29 U.S.C. section 621, et seq., as amended (hereinafter "ADEA"), by its systemic unlawful
discrimination and retaliation against employees over the age of forty, and in connection with its
unlawful termination and/or demotion of Plaintiff and all others similarly situated who were
terminated individually or as part of PCH's pattern or practice of age discrimination.
PCH Engages in a Pattern and Practice of Discrimination and Unlawful Terminations
5. PCH has engaged and continues to engage in a nationwide pattern or practice of
age discrimination against individuals over forty years of age ("older workers") in its work force.
PCH maintains stereotypical views about older workers that form the basis of personnel
decisions, and create an environment where discrimination and retaliation is pervasive. The
application of PCH's facially neutral personnel policies and practices result in a disparate impact
to the disadvantage of older workers.
6. PCH discriminates against older workers in its work force in a number of ways.
Pursuant to company policies and practices, PCH denies older workers the same compensation
and grooming and advancement opportunities provided to younger workers. Older workers are
denied managerial, administrative, and sales support, and are held to higher standards than
employees under forty years of age ("younger workers").
7. PCH's Human Resources department ("HR") is ineffective at resolving
complaints of discrimination, retaliation, and enforcing EEO policies and guidelines. As a result,
many older workers fail to lodge complaints with HR because they recognize the futility of doing
so. Those who do come forward face retaliation.
8. The discrimination and retaliation at PCH is ongoing, systemic, and pervasive,
and constitutes a continuing violation. Some of the policies and practices include, but are not
limited to, the following:
a) failing to hire older workers commensurate with the availability;
b) failing to promote older workers or groom them for promotion;
c) underutilizing older workers;
d) employing employment policies and practices that have a disparate impact on
employees over forty;
e) systematically paying older workers lower compensation, refusing to compensate
older workers for compensation earned under PCH's compensation plans and
programs (e.g, by post hoc changes to plan terms or definitions), and/or denying
older workers opportunities to increase their earnings, including base pay,
commissions, bonus and stock options;
f) creating an environment that is hostile and offensive to older workers;
g) making employment decisions based on age or stereotypes about age; and
h) retaliating against employees who complain of discrimination, including
subjecting them to further discrimination, retaliation, verbal attacks, reassigning
their clients or accounts, and defaming and constructively discharging or
terminating them.
14. Plaintiff was born on July 21, 1952. At all relevant times herein, Plaintiff was an
individual protected by the ADEA.
15. Plaintiff began his employment with PCH on or about October 6, 2003 as an
electrical supervisor in the electrical/physical plant department.
16. Plaintiff's position as electrical supervisor included supervision of assigned
employees which includes the supervision of work performed to be sure it conforms with
established procedures, policies and regulations. Plaintiff performed and excelled in this
position as electrical supervisor through his employment at PCH.
17. Plaintiff was given a verbal warning on December 30, 2010 by Ken Lash.
Plaintiff was given a deadline of thirty (30) days to bring the electrical department's database
into full compliance, including the entry of all incoming inspections of new equipment, provide
complete lists of all data entries, set up the correct preventative maintenance procedures, and
update emergency procedures. Lash issued a written warning to Plaintiff, which is dated
February 4, 2011. The reason given for the warning is a failure to fulfill job duties and refers to
electrical databases deficiencies.
18. The verbal warning given by Lash on December 30, 2010 instructed Plaintiff
within 30 days to bring the electrical database to 100% accuracy with maintenance procedures to
be updated and added. The largest task of the two (2) databases was not the equipment
database. Rather, it was the panel database. The equipment database was in good shape. The
panel database was compromised when the entire electrical infrastructure distribution was
replaced. In the process of updating the panel database, the conditions underlying the 30 day
deadline given my client changed 2 weeks into the job. Lash had the panel database moved
into the equipment database. Plaintiff was told that he had to put the manufacturer's
recommended maintenance routines (name of manufacturer, serial and model numbers for
each piece) for approximately 350 pieces. Plaintiff then had to research and enter over 1,050
entries that were not in the original panel database. Plaintiff was then told he failed because
there was no manufacturer, serial or model numbers entered in the fields.
19. The foregoing tasks are not within the job description/requirements of Plaintiff
but are specifically contained in job descriptions of and are performed by managers.
20. The 30 day deadline given to Plaintiff virtually caused his department to be shut
down in order to meet this deadline. Moreover, Plaintiff did not have 100% of his crew healthy
during this time.
21. The electrical shop lost forty percent (40%) of its crew after Plaintiff was hired.
Ray Schimming retired and a full time on-site vendor's electrician performing data/phone was
also let go. In or about 2010, the electrical shop facilitated the largest electrical infrastructure
cut-over in the history of PCH which required many months of man hours to be devoted and
taken away from the electricians' day to day responsibilities. With the reduction in work force in
the electrical shop and additional man hours needed to maintain the new electrical
infrastructure,the foregoing demands made upon Plaintiff were designed to cause him to quit
and/or designed to set him up for involuntary termination. This conduct engaged in by PCH was
unlawfully based upon age.
22. Other individuals including, but not limited to Rich Chapan, are similarly situated
employees that are outside the protected group but were treated differently by PCH. At all
relevant times, Rich Chapan was under 40 years old and worked in the plant engineering
department. The plant engineering department went through the same course of events as did the
Electrical Shop but nobody in that department was warned or disciplined in any manner. Lash is
fully aware the facility and systems management department and plant engineering did not enter
tasks or incoming inspections on new equipment, have not set up correct preventative
maintenance procedures, and do not have emergency procedures. However, not a single
individual in plant engineering has been disciplined or threatened with termination as Plaintiff
had been disciplined or threatened. Plaintiff was unlawfully treated differently than similarly
situated employees who are not members of the protected group.
23. The warnings given to Plaintiff by Lash for allegedly not bringing the electrical
department database into full compliance including the tasks of entering all incoming inspections
of new equipment, providing completeness of all data entries, setting up the correct preventative
maintenance procedures and updating the emergency procedures, are outside the scope of
Plaintiff's responsibilities and job description. Lash also wrongfully disciplined Plaintiff by
blaming the existence of database inadequacies upon the Plaintiff. The Statement of Policy for
Incoming Inspections, 832-013 836-049, expressly states that all utility equipment will receive
an incoming inspection prior to it being placed into service. Without Plaintiff's authorization and
in complete disregard of the statement regarding incoming inspections, an entire electrical
infrastructure distribution was replaced. As a result, the entire panel database was not in
compliance and Plaintiff is being wrongfully blamed for this result.
24. Likewise, Statement of Policy, 834/836-022, 830-003, and 832-025, for
Equipment Management Program states that an inventory shall be kept of all equipment that the
physical plant departments are responsible for maintaining and repairing and that the department
managers shall be responsible for entering all the necessary information for new equipment when
it is put into service which includes information such as PCH number, model number, serial
number, manufacturer, user department and any other information which is necessary to
maintain proper records. This Statement of Policy further provides that the department managers
will also be responsible for setting up a comprehensive preventative maintenance schedule for
each piece of equipment. Preventative maintenance tasks will then be generated by the data
management program.
25. Lash also stated in his disciplinary action against Plaintiff that PCH's Utilities
Management Program is in jeopardy if a Joint Commission inspection would occur because
Plaintiff failed to perform the infrared scanning test on PCH's electrical infrastructure in 2010
when it was due for inspection. This is untrue. Infrared scanning is not even required by the Joint
Commission or by any other regulatory agency. Moreover, the electrical infrared panel scanning
was not part of the Utilities Management program. Plaintiff receives the Utilities Management
program overdue list and not once has the panel scanning or the panels been included in this
program. The panels were not added to the Utilities Management program until after Plaintiff
was "warned". Plaintiff was disciplined for matters that are outside the scope of his job
description/responsibilities and for which he had no control.
26. Lash's "warnings" are wrongfully directed at Plaintiff as well as his threats and
acts of intimidation. Lash inappropriately states in a File Memo that "I think [Plaintiff's] most
significant failure as the electrical supervisor has been his inability to identify what his job duties
are and then to work well independently." Lash's conduct is hostile and malicious. As set forth
above, Plaintiff has been unlawfully "warned" about matters that are outside the scope of his job
description/responsibilities and Plaintiff has been unlawfully treated differently from employees
who are similarly situated to him and outside of the protected age group.
27. Lash is a department manager and the responsibilities for which he disciplined
Plaintiff fall within his job duties as set forth in the foregoing Statements of Policies. Moreover,
Lash has 5 technicians in his crew as well as a lead technician whereas Plaintiff has 3
electricians in his crew and there is no manager assigned to Plaintiff's Electrical Shop. In
addition to performing routine maintenance, which is the primary work performed by Lash's
group, Plaintiff's Electrical Shop also performs electrical installations, electrical construction
and voice/data maintenance and construction.
28. On or about February 18, 2011, Plaintiff submitted a complaint to Mary
Denisienko, Vice President of Human Resources at PCH, which included Plaintiff's claim that
he was being discriminated against because of his age.
29. On or about March 4, 2011, Lash showed Plaintiff a file memorandum wherein
Lash indicated that Plaintiff did a great job on the emergency procedures and preventative
maintenance procedures and that Plaintiff satisfied what was required of him in the discipline
issued on or about February 4, 2011. Plaintiff asked Lash for a copy of this file memorandum but
Lash refused to provide Plaintiff with a copy. Lash then told Plaintiff that this file memorandum
was written over by another document typed up by Lash and was no longer saved on Lash's
30. After Plaintiff complained about Lash, he was subjected to continued
discrimination and retaliation. Lash issued a second memorandum on or about March 8, 2011 to
Plaintiff regarding alleged performance deficiencies. Lash recanted the statements he made to
Plaintiff on or about March 4, 2011 that were contained in the file memorandum. Lash said he
has now scrutinized Plaintiff's work and there are areas which require additional work in order
to meet departmental and Joint Commission requirements that must be completed by March 25,
2011. Lash's second memorandum was issued in retaliation for Plaintiff's complaint to Human
Resources and in furtherance of PCH's discriminatory actions taken by PCH towards Plaintiff.
Throughout this time, Plaintiff continued to work hard and excel at his job.
31. On March 24, 2011, Plaintiff told Lash that he completed the tasks and will enter
three maintenance procedures based upon his review. Lash said that he would look it over and
get back to Plaintiff. However, Lash never responded to Plaintiff any further.
32. On or about March 28, 2011, Plaintiff filed a Charge of Discrimination against
PCH based upon Plaintiff's age and for retaliation as a result of the Complaint made by Plaintiff
about age discrimination. Upon information and belief, PCH received the Charge within a few
days of March 28, 2011 and subsequently terminated Plaintiff's employment.
33. Plaintiff was called to Human Resources on April 8, 2011. PCH Human
Resources representative Diane Pleines and Lash were present. Plaintiff was terminated. Diane
Pleines handed to Plaintiff an Involuntary Termination of Employment Report. Neither Diane
Pleines nor Lash discussed the reasons for termination with Plaintiff. Plaintiff was terminated
from PCH because of his age and in retaliation for his complaints to the EEOC and Human
Resources about age discrimination. PCH claims that Plaintiff was being terminated for
performance, which was demonstrably false based on Plaintiff's performance.
34. Plaintiff's termination was part of PCH's campaign to terminate and or demote
older workers. Around this same time, PCH terminated and/or demoted other successful
employees over the age of 40 in a similar manner and for similarly pretextual reasons.
35. On April 8, 2011, Plaintiff was escorted out from his place of employment at PCH
by a security guard.
36. Plaintiff inadvertently left at PCH a computer memory stick which contained
private and confidential information including information relating to a disease in his brain.
Plaintiff requested PCH to return the memory stick but PCH refused to do so.
Plaintiff was Injured as a Consequence of Defendants' Unlawful Conduct.
37. Plaintiff lost wages and other benefits, suffered embarrassment and humiliation,
and his career was irreparably injured as a result of PCH's conduct. Plaintiff suffered loss of
enjoyment of life, inconvenience and other non-pecuniary losses as a direct result of PCH's
38. PCH's actions have caused and continue to cause Plaintiff substantial losses in
earnings, management opportunities and other employment benefits and opportunities, in an
amount to be determined by a jury.
39. Upon information and belief, other individuals similarly situated to Plaintiff have
suffered damages as a result of PCH's unlawful conduct described herein.
40. Pursuant to 29 U.S.C. section 626 of the ADEA, which incorporates 29 U.S.C.
section 216(b), this matter is brought as a collective action on behalf of Plaintiff and all other
employees similarly situated.
41. Individuals similarly situated to Plaintiff include all of PCH's former employees
at or over the age of forty, were unlawfully terminated and/or demoted.
42. There are numerous similarly situated PCH employees and former employees
who have been unlawfully terminated and/or demoted, and who should be notified of an allowed
to opt-in to this action, pursuant to the ADEA's opt-in provision. Many of these persons
similarly situated to Plaintiff likely would not otherwise be able to pursue their claims without
the assistance of this collective action.
43. PCH has knowledge of the identity of these similarly situated employees, and can
readily locate them so that notice of this action can be issued to them.
44. Plaintiff and all others similarly situated reallege the paragraphs preceding this
count and incorporate them by reference as if fully stated herein.
45. The ADEA makes it unlawfully for an employer to fail or refuse to hire or to
discharge any individual or otherwise discriminate against any individual with respect to his or
her compensation, terms, conditions or privileges of employment because of such individual's
age. The ADEA also makes it unlawful for an employer to limit, segregate, or classify
employees in any way that would deprive or tend to deprive any individual of employment
opportunities or otherwise adversely affect his status as a employee because of such individual's
46. Plaintiff, on behalf of himself and all others similarly situated, alleges differential
treatment and disparate impact theories of liability under the ADEA.
47. By its conduct described herein, PCH subjected Plaintiff and all others similarly
situated to age discrimination in violation of the ADEA.
48. PCH violated the ADEA by terminating Plaintiff on account of his age, and by
otherwise treating Plaintiff worse than younger workers.
49. Plaintiff and others similarly situated were harmed as a result of PCH's conduct.
50. PCH took adverse action against Plaintiff, including by his termination, based on
his engaging in protected activity, in violation of the ADEA, Title VII, 42 U.S.C. 200 et seq.,
and 42 U.S.C. 1981 et seq.
51. Plaintiff was harmed by PCH's retaliation against him for engaging in protected
52. PCH's actions in terminating Plaintiff for complaining to PCH's Human
Resources department and to the EEOC constitute wrongful retaliation under the laws of the
State of Illinois.
53. Plaintiff was harmed by PCH's retaliation against him for engaging in protected
54. There existed an agreement between PCH and Plaintiff whereby PCH agreed to
engage in progressive discipline before terminating Plaintiff. Said progressive discipline
included suspension prior to termination.
55. PCH failed to follow its agreement by terminating Plaintiff without following its
progressive discipline agreement with Plaintiff.
56. Plaintiff has been harmed by PCH's actions.
57. The foregoing manner in which PCH terminated Plaintiff and caused Plaintiff to
be escorted by his place of employment by a security guard as other people watched constitutes
defamation and thereby harmed Plaintiff.
58. The disciplinary actions issued by Lash and his written memoranda, which were
distributed to others including, but not limited to Marty Baron, constitutes defamation which
thereby harmed Plaintiff.
59. PCH, through the acts complained of above, engaged in conduct which was
negligent and caused plaintiff to suffer damages and injury, including extreme and severe
emotional distress, for which PCH is liable and Plaintiff is entitled to relief as set forth in his
prayer for relief.
60. PCH, through the acts complained of above, engaged in conduct which was
repeated and intentionally caused Plaintiff to suffer damages and injury, including extreme and
severe emotional distress, for which PCH is liable and Plaintiff is entitled to relief as set forth in
his prayer for relief.
WHEREFORE, the Plaintiff and all others similarly situated respectfully requests that
this Court find in their favor and against Defendant as follows:
Collective Action Relief
a. Declare that his matter be maintained as a collective action under 29 U.S.C. §
216(b) on behalf of the class of similarly situated individuals identified above,
and that the Court issue notice to all similarly situated Collective Action members
to provide them notice of this action, the nature of the claims, and of their right to
join this lawsuit;
b. Declare on behalf of Plaintiff individually and all others similarly situated that the
acts and conduct of Defendant violate the ADEA;
c. Enter an appropriate injunction compelling Defendants to cease and desist from
the wrongful practices here alleged and hereafter established;
d. Award Plaintiff and all others similarly situated the value of all compensation and
benefits lost as a result of Defendant's unlawful conduct;
e. Award Plaintiff and all others similarly situated the present value of all
compensation and benefits they lost and/or will lose in the future as a result of
Defendants' unlawful conduct;
f. In the alternative to paragraph (f), reinstate Plaintiff and all others similarly
situated with appropriate promotions and seniority and otherwise make Plaintiff
and all others similarly situated whole;
h. Award Plaintiff and all others similarly situated liquidated damages under the
ADEA and the OWBPA;
i. Award Plaintiff and all others similarly situated prejudgment interest;
j. Award Plaintiff and all others similarly situated reasonable attorneys' fees, costs
and disbursements; and
k. Award Plaintiff and all others similarly situated such other relief as this Court
deems just and proper.
Individual Relief
l. Plaintiff incorporates by reference paragraphs (a) through (k) as paragraphs (a)
through (k) of the prayer for relief for his individual claims;
m. Declare that the acts and conduct of Defendant violated the provisions of the
n. Award Plaintiff the value of all compensation and benefits lost as a result of
Defendants' unlawful conduct;
o. Award Plaintiff the present value of all compensation and benefits they will lose
in the future as a result of Defendant's unlawful conduct;
p. In the alternative to paragraph (o), reinstate Plaintiff with appropriate promotions
and seniority and otherwise make Plaintiff whole;
q. Award Plaintiff liquidated damages under the ADEA;
r. Award Plaintiff prejudgment interest;
s. Award Plaintiff reasonable attorneys' fees, costs and disbursements;
t. Award Plaintiff punitive damages;
u. Award Plaintiff all other damages available under the law; and
v. Award Plaintiff and all others similarly situated such other relief as this Court
deems just and proper.
1. Plaintiff hereby demands a jury trial as provided by Rule 38(a) of the Federal
Rules of Civil Procedure.
Respectfully submitted on behalf of Plaintiff and those
similarly situated,
By: /s/Joseph P. Berglund________________
One of the Attorneys for the Plaintiff
Joseph P. Berglund
1010 Jorie Boulevard, Suite 370
Oak Brook, Illinois 60523
(630) 990-0234


text:
What is the best way to apply stain to a deck?
i was taught do apply stain with rags back in the day. I havent stained a deck in a long time. I have only sealed them recently.
I plan on hopefully staining a fair amount of decks over the summer and want to get a good feel for how to do them properly again.
So on that note
1) cleaning decks..what is best way to clean a stained or unstained deck?
2)best way to apply oil or water based stains
3) how long should you wait between cleaning and staining?
4)how long should you wait between staining and sealing if the stain doesnt also act as a sealer?
5)what site is a good site for power washers?
6)when powerwashing how do you prevent streaking? ive only powerwashed a few times and if you dont keep a steady distance you can leave streaks.
Any information on deck and fence cleaning, sealing, staining would be greatly appreciated.
As well as equipment (power washers, sprayers, etc.)
thanks for any help!
Sometimes for mold/mildew this needs to be preceded by a Jomax (or other mildecide) mix with the same process
Sometimes, depending on how it ends up looking, and what finish is going on, it needs to be followed up by a Deck/Wood brightener, using the same process
So yes, many decks end up being powerwashed 3 times
The handle comes off and ou can put it on a pole
So, basically you do the Deck Dance with a Bestt Liebco fatty on the end of your Wooster Sherlock Posi-lock 4-8 footer
For water-based usually a good big thick nylon-poly
Could be a day or two, could be a week
3 days is the standard reply
However, a moisture meter is worth every penny
The stain companies will have the specs for each product
(usually at less than 18% or 15%...something like that)
Usually overnight
It's a technique that I couldn't put in writing
The closest thing I can think of is like spraying paint...or even sanding
maybe both really....
Unfortunately, there are many who think that it's the tool that does the work
But the tool is only as good as how it is handled
And I've seen some pretty horrid damage done by inexperienced PWers
Even and experienced PWer can mess up a deck, or part of a house, etc...
Good luck
$500,000 insurance is required in my state. thanks for all the advice
2. Apply it thin using a good brush. Work in shade only.
3. 4 days
4. Get a good semi-transparent oil based stain that serves as a sealer. Reapply every 3 years.
5. Never use a pressure washer on wood!! (see #1)
6. See #5
I like Cabot's wash and brightener to help balance the ph. Read the directions! Some scrubbing and rinse with low pressure. Keep sprayer same distance from one end of deck to the other to help prevent streaking. Don't let the mixture dry before rinsing. Mist it every now and then to keep it wet until you can rinse it. There are many products out there to do this. I hope to learn more about this myself. Can be dine with water hose, but it is a lot slower. Actually, I would think a water broom on a hose would be fine for flat services if the whole are is accessible. I would let the chemicals work and use 40 degree tip and if the pw is not adjustable, just move the wand up and down until you get the result you need and rinse all mixture off. Rinse, rinse, then rinse some more the surronding area before, during, and after. And remember, you are working with chemicals. Respect them.
I don't mean to sound as if I have done a lot of deck cleaning/stripping, but I have done a few and have research it to some extent as I want to do more of it. BY the way, ins rates here are higher than for painting.
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text:
NOTICE IS HEREBY GIVEN THAT THE BOROUGH OF MT. Oliver, COUNTY OF ALLEGHENY, COMMONWEALTH OF PENNSYLVANIA INTENDS TO SELL ALL ITS RIGHT, TITLE AND INTEREST IN AND TO THE FOLLOWING DESCRIBED PROPERTY IN THE BOROUGH OF MT. Oliver:
2006 Crown Victoria Police Interceptor (As Is Condition) Minimum Bid - $1,000.00. Mail sealed bid to Borough of Mt. Oliver-Vehicle Bid, 150 Brownsville Road, Mt. Oliver, PA 15210 by December 9, 2013 3:30 pm


text:
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The U.S. Commercial Service (U.S. Department of Commerce) is a Federal Government agency dedicated to assisting small-to-medium sized companies exporting "Made in USA" products and services. Our experienced staffs of International Trade Specialists located in Fort Lauderdale, Jacksonville, Orlando, Miami, Tallahassee and the Tampa Bay area are committed to helping your business export.
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text:
ITHACA, N.Y. -- For just under two minutes, shortly before 3:14p.m. Eastern Time on Friday, Dec. 3, a camera directed toward the southpolar region of Mars will capture and store a series of about 20 imagesunique in the annals of planetary exploration: the surface of a planet(other than the moon) as seen from altitudes ranging from about 4 miles toonly about 30 feet.
The camera, known as the Mars Descent Imager, or MARDI, will bepositioned between the legs of the Mars Polar Lander, with the exhaust ofthe hydrazine engines in view. It will begin clicking its shutter afterthe lander vehicle's heat shield has been jettisoned -- about 6.5kilometers (about 4 miles) above the surface -- and while the craft isstill swinging on its parachute harness. The last few images -- perhapseight -- will be captured after the parachute has been jettisoned at aboutthe 1 kilometer (.62 mile) altitude and as the craft makes a controlleddescent, slowed by retro rockets, to the frigid northern edge of theMartian south pole's layered terrain.
"MARDI's images will make all of us much more comfortable in makinginterpretations of the lander's pictures because they will give us acontext," says Peter Thomas, a senior researcher with Cornell University'sastronomy department. "For the first time we will have a complete scale ofpictures of Mars, from less than a millimeter all the way up to orbiterpictures." The camera has a 70-degree field of view, and the estimateddifference in resolution between the first and the last black-and-whiteimages will be a factor of about 800.
Thomas is one of three Cornell researchers on the MARDI team, ledby Michael Malin, president of Malin Space Science Systems, San Diego. Alsoparticipating in the development of the imaging system, and present atNASA's Jet Propulsion Laboratory (JPL) in Pasadena, Calif., to interpretthe images after they are received from the Mars Polar Lander, are Cornellastronomy professors Joseph Veverka, who also is chair of the Cornellastronomy department, and Steven Squyres. Also on the team are M.A.Caplinger of Malin Space Science and M.H. Carr of the U.S. GeologicalSurvey in Flagstaff, Ariz. MARDI was developed under a $3.5 million JPLcontract.
At present, the highest-resolution images of the Martian surface,taken from orbit, are made up of pixels (or picture elements) each covering1 1/2 yards of terrain. That is about to change dramatically to imageswith each pixel covering a fraction of an inch of the surface.
The descent camera pictures will be used to interpret groundfeatures and will aid in the mission's main purpose, studying the layers ofice and dust covering the polar region. These images will be captured witha "nesting" technique, meaning that each successive image will be nestedwithin the previous picture. As the spacecraft loses altitude, eachsuccessive image will cover a smaller area within the previous largerimage. The camera has no ability to aim, but simply points where thespacecraft points. "The first image will be several kilometers on oneside, but the camera has a fairly wide angle so that even with thespacecraft swinging on a parachute, the images should remain nested withinone another," says Thomas.
The nesting technique, he notes, will enable researchers to find aground feature, such as a boulder, in the image taken closest to theground, then work back to the largest picture. The spacecraft's electronicmemory retains each image, plus details of when the image was taken, whichdirection the spacecraft was pointing at the time and its altitude. Inthis way, says Thomas, "you can take pictures and reconstruct them fromthat geometry."
The number of images returned to JPL will be limited by the storagecapacity of the spacecraft's memory. For this reason, the on-boardcomputer has been programmed both to reject some images taken by the cameraand to write over others. The computer will be instructing the camera tocapture images in different image formats (in terms of pixels) based bothon altitude and the number of images already taken. If the computerdetermines that the altitude has not changed sufficiently, it will not savethe image.
"If the memory's storage is full and the camera is still takingimages, the computer is programmed to throw out some lower-resolutionpictures," says Thomas. "We want to maintain nesting and protect thehigher resolution images as we get really close to the surface. Thoseimages closer to the surface are of platinum value."
The "overwhelming purpose" of the descent camera's images, saysThomas, is to tie what will be seen with the lander's camera on thesurface of Mars with images taken a few feet from the surface. "We've seenthe whole of Mars in 100-meter resolution, but only 1 percent of thesurface in three-meter resolution. These images will be filling the gap."
The web version of this release, including accompanying photos, may befound at http://www.news.cornell.edu/releases/Dec99/Mars.camera.deb.html
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text:
Battle for axe sharpens UW's focus
All the talk in Madison this week has been about The Axe.
The Badgers' big, nasty defensive tackle Anttaj Hawthorne just melts when the subject comes up. Carrying the axe "is emotional," he says. "The feeling parading it around is hard to explain."
Perhaps it has something to do with the history lecture Wisconsin offensive line coach Jim Hueber provides early in the week of the Minnesota game each year. This week, it came Monday. Hueber, who previously coached at Minnesota, tells old tales, some of them tall, about the most-played rivalry in I-A fables about guys who played with cracked skulls just to get a chance to cradle the beloved axe. Amazingly, the players buy in.
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Chris FowlerCollege Football
- Winston shines at FSU pro day
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text:
Plum Ketchup
Updated February 23, 2016
Christopher Idone
The Best of Christopher Idone
Published by Stewart, Tabori & Chang
This image courtesy of Joseph DeLeo
Total Timeunder 1 hour
Make Ahead RecipeYes
Kid FriendlyYes
One Pot MealYes
Five Ingredients or LessYes
Taste and Texturesavory
Type of DishCondiments, fruit
- 1 quart (about 2 pounds) small, dark Italian plums, pitted and quartered
- ¼ cup raspberry or other fruit vinegar
- 1-inch piece cinnamon stick
- 2 strips lemon zest, minced
- ¼ teaspoon black peppercorns, crushed
In a medium nonreactive saucepan, bring all of the ingredients to a simmer over medium-low heat. Cook, stirring occasionally, for about 30 minutes until most of the juices evaporate and the ketchup is thick. Cool to room temperature. Store covered in the refrigerator. (The ketchup will keep 2 to 3 weeks.)
Serve as an accompaniment to Shepherd's Pie , pork roasts, and chops.
1997 Christopher Idone


text:
In today's online arena, those brands that come up with a creative and compelling 'traditional' commercial — more common today in the form of airline YouTube videos — will be rewarded for their creativity as their work will spread very fast around the world. The biggest development, however, has been the revival of the traditionally boring airline safety video. As airlines are thinking outside the box to create flight safety videos that passengers, and those safely on the ground, actually enjoy viewing, some of the videos have become commercials in their own right.
Weaving a brand identity around videos
Started as a way to get the attention of flyers on-board, most notably Air New Zealand has developed a reputation for its unusual safety videos. For Air New Zealand the unconventional videos are about much more than checking off a box on safety regulations: they have become part of the airline's identity, doubling as marketing tools and raising awareness of the carrier around the globe. In this case-pack we will see another unique video by Air New Zealand.
Other ways to get passengers' attention have been to show behind-the-scenes action e.g Delta; to restate a brand identity and invoke long-lasting associations, for example using Singapore Airlines' Singapore Girl; using celebrities to get across a brand message e.g. Turkish Airlines; invoking curiosity e.g. KLM or simply by being funny and memorable e.g. WestJet.
We hope you enjoy our case-pack on the best airline YouTube videos from around the world.
Pingback: BP Video Marketing()


text: ad sales executive 07 april 2017 Mumbai, Maharashtra Permanent The successful candidate for this position will be responsible for: Selling online and digital advertising via the telephone and meetings to a variety of businesses and agencies. Maintaining a high call volume in order to ensure that revenue targets are met and surpassed. Utilising research data to ... read more


text:
"Open the six o'clock news. Lead a parade. Get a tattoo. Start a dance in a public place. Go down a mountain on a long board. Attend a party at the Playboy Mansion. Get in a real NBA match. Ride a bull. Destroy a computer. Learn to fly." On their MTV reality show, the four guys who form The Buried Life attempted to complete an ambitious bucket list of 100 activities that would probably leave Lance Armstrong panting with exhaustion. In What Do You Want To Do Before You Die? they double the number of items on their wish list by helping total strangers do something on his or her own to-do roster. This illustrated book invites readers to open themselves to new possibilities. A trade paperback and NOOK Book original.
Alisa Schnaars


text:
BURNELL McCONNELL
Burnell J. "Bernie" McConnell, 88, of Shady Grove, New Florence, went home to the Lord on Sunday, March 9, 2014, at his home surrounded by his family.
Visitation will be held from 2 to 4 and 7 to 9 p.m. today at the James F. Ferguson Funeral Home Inc., Blairsville. A funeral service will be held at 11 a.m. Wednesday at the funeral home with Pastor John Mize officiating. VFW Post #5821 and the American Legion Post #0407 will conduct military rites.
Interment will be in Germany Lutheran Cemetery, West Wheatfield Township.


text:
Submit News
White House Threatens Action Against China Over Corporate Espionage
Jason Mick
February 21, 2013 1:33 PM
Recipient E-mail
Sender E-mail
One third of the world's cyberattacks come from China, Chinese government feigns ignorance
In a newly published document entitled "
" [PDF], the White House threatens China and other countries with both trade and diplomatic consequences if
cyberattacks on U.S. corporations
, media,
and advocacy groups
continue to be traced to their doorstep.
I. Brazen Attacks by Chinese Continue
At a White House press conference,
Attorney General Eric Holder
paints a grim picture of the state of cyberdefense, commenting, "There are only two categories of companies affected by trade-secret theft: those that know they've been compromised and those that don't know it yet. A hacker in China can acquire source code from a software company in Virginia without leaving his or her desk."
Many top companies, including General Motors Comp. (
), E. I. DuPont De Nemours and Comp. (
), Google Inc. (
), and American Superconductor, Corp. (
), have seen trade secrets stolen by hackers in China. At the press conference John Powell, general counsel for American Superconductor, shared a particularly troubling tale of how a big Chinese wind company -- formerly the largest client of his firm -- recruited a former employee and used their knowledge to remotely steal trade secrets. He
, "It's a real threat and it's a really costly threat."
AG Eric Holder blasted Chinese cyberagression and called for tough action if attacks continue.
[Image Source: AP]
Pressure is mounting on the U.S. federal government, particularly the Obama administration, to give a stronger response in the wake of brazen attacks from China on U.S. media agencies
The New York Times
The Wall Street Journal
Reports have emerged that these attacks may all have been the
work of an elite unit of Chinese military hackers
. While the U.S.
works hard to imprison
many of its most talented
"black hat" hackers
, China reportedly goes to great lengths to recruit its own black hats, lavishing them with rock star salaries and other perks.
II. Government Struggles With How to Counter Chinese Aggression
The document is ambiguous on how the U.S. will respond, but it makes it clear that Washington D.C. is well aware of the attacks from China on top U.S. corporations. Currently, the ability to mount a strong counteroffensive is stifled by the relative "greenness" of America's cyber-fighting force. This force is composed mostly of straight-shooting college IT types, many of whom have never hacked into a system they weren't allowed to.
Over the last year, the
National Security Agency
(NSA) has been showing up at top hacker conventions trying to convince more talented hackers to join its ranks -- but such efforts remain in their infancy and are being heavily stifled by animosity from the hacker community over punitive computer crimes law enforcement.
Security firm Akama Technologies, Inc. (
) estimates that in 2012 33 percent of attack traffic originated from China. By contrast, the U.S. -- in second place -- only claimed 13 percent of global attack contract. Chinese government officials claim that hacking is illegal in China and that its own companies are also victimized by their domestic hackers. However, many of the attacks appear to be geared towards suppressing dissidents or attacking U.S. media entities that expose secrets of Chinese politicians.
Chinese hackers are responsible for a third of the world's cyberattacks. [Image Source: Kealtu]
The result is that the cyberwar between the U.S. and China is playing out as a classic bully-victim situation. China denies everything while constantly abusing both U.S. government agencies and private companies. And experts believe the U.S. is doing far precious little to fight back.
Last week, President Obama signed a cybersecurity executive order calling for voluntary corporate information sharing on security risks. Congress is in the process of establishing a more rigid framework for the sharing.
James Lewis
, a former top State Department official who is now a cybersecurity specialist at the
Center for Strategic and International Studies
, praised the Obama administration's actions in an interview with The Wall Street Journal, stating, "This is what you have to do to get the Chinese to behave differently. You've got to keep pushing on them; you've got to keep grinding."
Trade pacts like the
Trans-Pacific Partnership
may provide a forum to push for stricter intellectual property protections. And Mr. Lewis suggests that the U.S. could put pressure on China by denying Chinese companies access to American banks, or by denying Chinese researchers visas, if attacks continue.
The White House {PDF]
The Wall Street Journal
"A politician stumbles over himself... Then they pick it out. They edit it. He runs the clip, and then he makes a funny face, and the whole audience has a Pavlovian response." -- Joe Scarborough on John Stewart over Jim Cramer
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text:
SOURCE: Foreign Insurance Excise Tax - Audit Technique Guide, April 2008, as found at http://www.irs.gov/businesses/small/art ... 63,00.html NOTE: This document is not an official pronouncement of the law or the position of the Service and can not be used, cited, or relied upon as such. This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.
Chapter 6 - Captive Insurance Companies
In recent years, the use of captives, both domestic and foreign, has increased dramatically. This is due in part to the global economy. It is also due to corporations structuring transactions to utilize more favorable tax rates and capitalization requirements. Use of captives opens numerous issues which have ramifications not only for excise taxes, but for income taxes as well.
Captive Defined
A captive insurance company is generally defined as a wholly owned insurance subsidiary. The purpose of a captive insurance company is to insure the risks of the parent and affiliated entities. Captives can either be formed as a domestic captive within the United States, or as a foreign captive in another country. When 100% of the insurance risk accepted by the captive is the risk of the parent entity the captive is called a 'pure' captive. Pure captives may not be treated as true insurance companies for purposes of income and excise taxes.
A captive can insure the risks of other entities within the affiliated group (i.e. brother/sister risks) and the risks of unrelated outside third parties. Once brother/sister risks and especially unrelated third party risks are accepted by the insurance subsidiary, there becomes a point where the insurance subsidiary can no longer be called a pure captive. At that point, depending upon the facts and circumstances of the case, namely the percentage of premiums received by the captive from affiliated entities and third party entities, the captive may not be treated as a true insurance company.
Reasons for Captives
The question is often asked why a corporation would go through the start-up costs and the capitalization expense to establish a captive insurance company. The answer depends upon the strategy of the parent corporation, which may include any of the following:
The parent may wish to reduce the amount of money paid for insurance premiums. By establishing a captive, the parent has control over the amount of premiums paid as the captive will establish its own premium rates.
The parent retains the profits made on insuring within its corporate structure instead of paying the premiums and the underlying profits to an unrelated third party.
The parent may want to reduce the amount of risk retained in the affiliated group. By establishing a captive insurance company and acquiring its insurance through the captive, the parent can control the number of outside third party insureds and thereby control the amount of risk involved with its insurance needs.
Establishment of a foreign captive can be used to funnel income to a country with no or a lower income tax rate than the tax rate in the United States. This offers a substantial savings on income tax expense.
A domestic captive can be established to reduce the percentage of foreign insurance excise tax paid on premiums paid to foreign insurers or reinsurers.
Captive Issues in General
The main issue for captives is whether the captive insurance entity is a valid insurance entity. This determination must be coordinated closely with the income and/or international agents assigned to the case. The determination has an effect on the income tax expense deduction for the insurance premiums expense paid from the parent and/or related entities to the captive.
Risk-shift and Risk-distribution
In order for the captive to be treated as a true insurance entity for income tax purposes, the elements of risk-shift and risk-distribution must be present. This is established in Helvering v. Le Gierse, 312 U.S. 531(1941), and is further defined in Clougherty Packing Company v. Commissioner, 811 F.2d 1297 (9th Cir. 1987).
Risk-shift - Defined as the transfer of the impact of a potential loss from the insured to the insurer. If the insured has truly shifted the risk, then a loss incurred on the risk does not affect the insured. Instead, the insurer bears the loss in its payment of proceeds to the insured.
Risk-distribution - The spread of the risk of loss to others beyond the insured. Therefore, if the insured suffers a loss, the cost of the loss is distributed to all parties who have paid a premium to the insurer. The more parties which insure their risks and pay insurance premiums to the insurer, the more distribution of risk.
The concepts of risk-shift and risk-distribution are important in the determination of whether a captive is to be treated as a true insurance company for income and excise tax purposes. When the captive accepts premiums only from the parent entity and does not reinsure the premiums with an unrelated reinsurer, the risk is not shifted or distributed outside the parent-subsidiary relationship. Therefore, the payment for a loss stays within the affiliated group. The net effect to the affiliated group is the loss itself, as the loss has not been shifted outside of the affiliated group. This is self-insurance.
In the case of self-insurance, the insurance premium expenses deducted on the parent's income tax return would be disallowed as capitalization of the subsidiary. For excise tax purposes, the entity would not be treated as an insurance company and would be treated more as an agent or broker.
Note: Per Revenue Ruling 2001-31, I.R.B. 2001-26, (June 04, 2001), the IRS cannot rely on the economic family theory in challenging a captive. Therefore, a captive will not be challenged based solely on the fact that transactions within the economic family occur. Other factors to consider in challenging a captive will be discussed later in this lesson under Government's Position.
Effect of Pure Captive Reinsurance
If the captive reinsures premiums on United States risks with an unrelated reinsurer, the portion of the premiums reinsured create risk-shift and risk-distribution. This is due to the fact that an outside third party has now accepted a portion or all of the risk initially "insured" with the captive. Should a loss occur, an entity outside of the affiliated group is now responsible for covering all or a portion of the loss incurred. Therefore, the pure captive will be treated as a true insurance company for the amount of premiums reinsured. Cite: FSA 1992-1123-2, Misc-doc, 98ARD 155-4.
Example: Domestic Parent Company A pays $ 2,000,000 in premiums for casualty insurance on buildings located in Los Angeles to Captive B located in Barbados. This premium income is the only premiums received by Captive B. Captive B reinsures 40% of the risk with Foreign Insurer C, an unrelated entity located in the Cayman Islands. Neither Captive B nor Foreign Insurer C holds a section 953(d) election.
The effect of the reinsurance with Foreign Insurer C is to create risk-shift and risk-distribution for the $800,000 in premiums reinsured and Captive B is treated as an insurance company for this portion of the premiums. Therefore, the 4% casualty insurance rate is imposed on the $800,000 in insurance premiums paid from Domestic Parent Company A to Captive B creating $32,000 in tax liability. In addition, the 1% reinsurance tax rate is imposed on the reinsurance premiums paid from Captive B to Foreign Insurer C creating $8,000 in tax liability under the cascading principle. The issue of cascading is discussed further in Chapter 7.
The $1,200,000 (60% times $2,000,000) of premiums paid by Domestic Parent Company A to Captive B is self-insurance and no foreign insurance excise tax is imposed as Captive B is not treated as a true insurance company for this portion of the premiums. The $1,200,000 becomes a capital contribution to Captive B and is to be coordinated with income tax to ensure the income tax adjustments are made to the case.
Effect of Unrelated Third Party Premiums
If the captive subsidiary accepts a significant portion of its premium income from unrelated third parties, risk is determined to be shifted and distributed outside the affiliated group. True insurance would exist and the income tax expense for the premiums paid would be allowable as an income tax deduction. The excise agent would then recognize the insurance captive as a true insurance company and determine any adjustment accordingly.
The amount of unrelated third party insurance needed to transform a captive into a true insurance company has not been fully established. A summary of the court cases surrounding this issue is presented at the end of this lesson. As always, the facts and circumstances of each case must be taken into consideration in making this determination.
Domestic Captive Issues
Recently, many corporations have established on-shore, or domestic captives. A state must have captive laws which allow for the formation of a captive insurance company. States such as Vermont, Colorado, Arizona, and Hawaii have very favorable captive laws. In fact, the State of Vermont actually markets the establishment of a captive insurance company as an industry.
Use as Intermediaries
Issues concerning domestic captives center around the determination of whether or not the captive is a true insurance company. This determination becomes significant if the captive reinsures with a taxable foreign insurer. By using the domestic captive as an intermediary, the taxpayer can reduce the federal excise tax rate from 4%, for direct insurance, to 1%, for reinsurance. Since the amount of insurance premiums can reach the tens of millions of dollars for large taxpayers, this can be a significant savings.
Multiple Transactions within the United States
A transaction stream must be analyzed before a determination is made. Many transactions within the United States may occur before the premiums are ceded to a taxable offshore insurance company. For example, the parent may pay premiums to an unrelated insurance company who cedes the premiums directly, per contract, to the parent's wholly owned captive in the United States. The captive may then cede the premium to a related or unrelated offshore insurance company. The transactions prior to the cession of the premiums offshore need to be looked at in depth to determine if the unrelated insurance company is merely acting as a conduit to get the premiums to the domestic captive to shield the movement of the premiums off-shore.
Note: Diagramming the flow of premiums often puts the case into perspective when multiple entities are involved.
Related and Unrelated Premiums
Tax issues concerning taxability of insurance premiums paid only by a parent to its captive are fairly straightforward. However, the issues become more difficult once related party (brother/sister), and unrelated third party premiums are accepted by the captive. Depending upon the percentage of premiums accepted from these two types of entities, the premiums may be treated as a true insurance premiums.
In the case of unrelated third party premiums, such amounts are treated as true insurance. On the other hand, premiums from a brother/sister corporation paid to the captive may be treated in full or in part as insurance. The facts and circumstances of the case and the percentage of related premiums as well as unrelated premiums received by the captive insurance company must be considered in determining whether and to what extent true insurance exists.
IMPORTANT: Close coordination with the Case Coordinator, the Case Manager, International Agent and/or the Insurance Agent on the case is required. The excise issue determination will be based upon the determination made by the above agents on the deductibility of premiums paid to the captive subsidiary for income tax purposes.
Foreign Captive Issues
There are numerous excise tax issues concerning foreign captives. Each issue is a variation on the basic issue of whether the captive is to be recognized as a true insurance company. Once the question as to the viability of the captive is answered, the excise agent can use this information to determine whether an issue with the foreign captive exists.
Recognized as a True Insurance Company
It is important to ensure that the insurance is true insurance, as discussed above with domestic captives. The parent corporation may set up a number of captive subsidiaries in the United States as well as in foreign countries. When a determination is made to recognize the foreign captive as a true insurance company, the following potential issues may exist:
Premium payments for direct insurance may be taxed at the 4% rate.
Premium payments for reinsurance may be taxed at the 1% rate.
The captive may reinsure with another reinsurer located in a taxable country, thereby causing a 1% tax to be imposed on the foreign captive for cascading tax.
A captive, located in a qualified treaty country with an anti-conduit provision, may reinsure with another reinsurer located in a taxable country. Therefore, the anti-conduit provisions would be violated and the exemption would be lost. The premium payment from the U.S. would then become taxable. In addition, the 1% tax would be imposed on the amount of premiums reinsured.
Not Recognized as a True Insurance Company
If the foreign captive is not recognized as a true insurance company, the potential issues are summarized below:
The foreign captive will be treated as an agent of the parent company for excise tax purposes. Insurance expense for the premiums paid to the captive will not be allowed as a deduction for income tax purposes, and the amount paid to the captive would be treated as a capital contribution to the captive.
If the U.S. parent pays premiums directly to a captive, and the captive cedes premiums to another taxable insurer, the premiums ceded would be subject to the 4 percent excise tax. (Assuming the premiums were paid for casualty insurance).
If the premiums ceded to the foreign captive are for reinsurance, the amount of premiums ceded to a second taxable foreign insurer would be subject to the 1 percent reinsurance excise tax under the principle of cascading. Cascading is discussed in depth in Chapter 7.
Captive Rulings and Court Cases
The concept of risk-shift and risk-distribution as it relates to insurance is discussed in a number of court cases and rulings. Although a majority of the court cases and rulings deal with the disallowance of the income tax deduction for the payment of the insurance premiums between a parent and a captive, the same basic concepts are inherent in making the excise tax determination. Where insurance is not recognized for income tax purposes, an insurance premium payment will not be recognized for excise tax purposes.
Government's Position
The following revenue ruling and cases support the Government's position that a pure captive is not treated as a true insurance company.
Revenue Ruling 2001-31, IRB 2001-26, (June 04, 2001)
Prior to the issuance of Revenue Ruling 2001-31, the Service relied on the "economic family" theory, the theory that transactions between the parent and the captive stay within the affiliated group. The economic family theory was used for analyzing whether the transactions involved risk-shift and risk-distribution thereby constituting true insurance. With the issuance of Rev. Rul. 2001-31, the Service may no longer rely solely on the economic family theory.
However, the Service may continue to challenge captive insurance transactions based upon the facts and circumstances of the case. In making the determination, the source of premium income to the captive is to be analyzed. Each source has its own tax consequence.
Parent to Captive (Subsidiary) Premiums:
No insurance exists when a captive accepts premiums only from the parent company as risk-shift and risk-distribution have not occurred. (However, if the captive reinsures all or a portion of the premiums received, insurance may exist. Reference: Effect of Pure Captive Reinsurance above.)
Brother-Sister Premiums:
Brother-sister premiums need to be evaluated to see if normal insurance practices are present:
Pricing of premiums.
Provisions of policy are the same as regular policies.
Captive is properly capitalized.
Is there any capitalization indemnification agreement with the parent?
Does the insurance entity operate as a separate and distinct entity?
Professional insurance staffing.
If factors are present, then brother-sister premiums are likely to be considered to be insurance.
Outside Third Party Premiums:
If outside third party premium income of the captive is greater than 30%, then all of the premiums are likely to be considered insurance. In order for this to happen, all premiums must be pooled (commingled funds). If outside third party premium income of the captive is less than 30%, a close scrutiny of the facts and circumstances of the case as discussed in the prior section on brother-sister premiums. This is due to the fact that outside premiums are not substantial. The percentage of outside third party insurance is determined via the amount of earned premiums of the captive subsidiary.
Helvering v. LeGierse, 312 U.S. 531 (1941)
Case defines insurance in the terms of risk-shift and risk-distribution. The court said that "these elements of risk-shifting and risk distribution are essential to a life insurance contracts is agreed by courts and commentators."
Carnation Company v. Commissioner, 640 F.2d 1010 (9th Cir. 1981)
In this case, the parent corporation paid premiums to an unrelated entity which acted as a fronting company. The unrelated entity then "reinsured" 90% of the premiums with the parent company's wholly owned captive insurance company. The Court determined that no insurance existed between the parent and its wholly owned captive insurance company as the risk of loss did not shift.
Gulf Oil Corp. v. Commissioner, 914 F.2d 396 (3rd Cir. 1990)
Taxpayer paid premiums to an unrelated fronting company which ceded the premiums to the taxpayer's captive foreign insurance company, which was undercapitalized. Taxpayer provided a guarantee to the fronting company that it would indemnity the fronting company if the captive ever became unable to meet its obligations with respect to the reinsured risks. Because of the taxpayer's guarantee, the Third Circuit Court of Appeals upheld the Tax Court's ruling that no risk-shifting or risk-distribution took place and therefore, the taxpayer was not entitled to an insurance premium deduction. In so holding, the Third Circuit left open the possibility that the existence of unrelated insurance premiums might establish risk-transfer sufficient to justify the deduction of insurance premiums.
Taxpayer's Position
Courts have been reluctant to fully embrace the economic family theory. Accordingly, subsequent to the Gulf Oil Corp. v. Commissioner decision in 1990, various courts began to place weight on the amount of unrelated insurance business accepted by a captive in determining whether true insurance exists. A sample of these cases is set forth below.
Important note: If the federal court of appeals for the State in which the taxpayer is located has rendered an opinion on the issue, such decision is controlling (i.e. it will take precedence over the revenue rulings). Thus, it is important to check if there has been any case law on the issue applicable to the State in which the taxpayer is located.
Sears Roebuck and Co. v. Commissioner, 972 F. 2d 858 (7th Cir. 1992)
A captive with outside insurance business of 99.75 percent was considered by the courts to be a legitimate insurance company. Therefore, the .25% of the premiums received from the parent was considered insurance.
AMERCO v. Commissioner, 979 F.2d 162 (9th Cir. 1992)
A third tier wholly owned subsidiary captive insurance company, with outside insurance of at least 52% was considered by the Court to be a legitimate insurance company. The insurance company was also licensed in 45 states and the District of Columbia under the standard state insurance laws.
Ocean Drilling & Exploration Co. v. United States, 988 F.2d 1135 (Fed. Cir. 1993).
Insurance premiums paid by a parent company to a subsidiary insurance company on behalf of the company's other subsidiaries were valid insurance expenses. Risk-shift and risk-distribution between the parent and the insurance subsidiary were present since the insurer provided insurance to unrelated parties in an amount significant enough to reduce the parent's risk. Unrelated party insurance accounted for 44% one year and 66% the next year of the premiums written by the insurance subsidiary.
Harper Group v. Commissioner, 979 F.2d 1341 (9th Cir. 1992)
Wholly owned subsidiary with outside business of 29% which received premium payments from related subsidiaries and outside parties was determined to be a legitimate insurance company. Thus, the premiums paid by related subsidiaries in a brother/sister transaction were deductible for income tax purposes.
The Court also considered the argument that the brother/sister subsidiaries might be considered "outside" business, but did not make a determination on this issue as the pure outside business percentage caused the captive's transactions to be recognized as insurance.
Humana, Inc. v. Commissioner, 881 F.2d 247 (6th Cir. 1989)
A wholly owned subsidiary insurance company received premiums from its parent company and related subsidiaries. Initially, the Tax Court held that the captive was not considered to be an insurance company with respect to the premiums received from both the parent and the brother/sister entities.
The Sixth Circuit Court of Appeals later ruled that premiums received from brother/sister transactions should be considered insurance premiums, but the premiums received from the parent should still be considered as nondeductible. (Remember, the finding of the Court of Appeals applies only to the Sixth Circuit.)
Malone & Hyde, Inc. v. Commissioner, TC Memo, 1991-585.
Corporation established a wholly owned foreign insurance subsidiary (s1) to reinsure itself and its subsidiaries. There were no unrelated third party premiums accepted by s1. After s1 was established, the corporation insured with a domestic unrelated corporation (d1), which then agreed to cede premiums to s1. The court disallowed the full amount of premiums paid by the parent and subsidiaries to d1 which were reinsured with s1.
The above litigation shows that the courts do consider related party and outside third party premiums received by the captive in their decision. Therefore, the amount of related party and outside third party premiums must be well documented in the case file.
Captive with Multiple Owners
The following ruling and court case deal with a captive which has multiple unrelated shareholders.
Revenue Ruling 78-338, 1978-2 C.B. 107
Amounts paid by a domestic corporation to a foreign insurance company with 31 unrelated shareholders, none of which own a controlling interest in the insurance company, are deductible premiums as risk of loss can be shifted and distributed between the members.
NOTE: Revenue Ruling 78-338 is modified by Revenue Ruling 2001-31. Other than the economic family theory, the rationale remains the same.
Black Hills Corp. v. Commissioner, 73 F.3d 799 (8th Cir. 1996)
When each of the owners of the insurance company pay premiums to a separately maintained account for each member, the transaction of premium payment from the owner to the insurance company is not insurance.
Note: It is important that the excise tax examiner coordinate the audit of the foreign insurance excise tax issues with other agents on the case who are responsible for determining the deductibility of premium payments to the captive. Once this determination is made, the applicability of the foreign insurance excise tax is to be considered using the facts and circumstances of the case.
Chart of Cases and Rulings for Captive Issues
The chart below summarizes the revenue rulings and court cases discussed in this chapter.
SCENARIO 1. All premiums paid directly from the parent to a captive. RESULT: Income Tax-No insurance expense Excise Tax-Potential adj. if captive reinsures with a taxable foreign reinsurer. REFERENCE: Rev. Rul. 2001-31 (Facts & circumstances of case to be considered as guided by case law)
SCENARIO 2. All premiums paid from parent to unrelated agent then ceded to captive. RESULT: Income Tax-No insurance expense Excise Tax-Potential adj. if captive reinsures with a taxable foreign reinsurer. REFERENCE: Rev. Rul. 2001-31 (Facts & circumstances of case to be considered as guided by case law) Carnation Co.
SCENARIO 3. Premiums paid from parent to captive along with brother/sister premiums. RESULT: Income Tax- No insurance for parent but may be insurance for relateds. Excise- Potential adj. if captive reinsures. REFERENCE: Humana Harper Group
SCENARIO 4. Premiums paid from parent to captive along with unrelated third party premiums. RESULT: Income Tax- Possible insurance if percentage of third party premium is significant. Excise Tax-Tax due on foreign premiums if determined to be insurance. REFERENCE: Sears Roebuck AMERCO Ocean Drilling Harper Group
SCENARIO 5. Captive is owned by multiple owners. RESULT: Income Tax- Insurance Excise Tax- Tax due on foreign premiums. REFERENCE: Rev. Rul. 78-338 (No economic family theory position)
SCENARIO 6. Captive owned by multiple owners with separate accounts for each owner. RESULT: Income Tax- No Insurance Excise Tax- Potential adj. if captive reinsures. REFERENCE: Black Hills Corp.


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Movies & TV / Columns
Nether Regions 07.20.10: The Magnificent Ambersons
Nether Regions started as a segment of the Big Screen Bulletin that meant to showcase films that have been discontinued on DVD, are out of print in the United States, are only available in certain regions outside the United States, or are generally hard to find. Now it is a column all its own! You might ask "Why should I care about a film I have no access to?" My goal is to keep these films relevant because some of them genuinely deserve to be recognized. Every time I review a new film I will have a list of those I covered below so you can see if they have been announced for DVD release, or are still out of print.
Starring: Tim Holt, Joseph Cotton, and Dolores Costello
Directed By: Orson Welles
Written By: Orson Welles, w/ additional scenes by Joseph Cotton and Jack Moss
Running Time: 88 minutes
Release Date: July 10, 1942
Missing Since: forever
Existing Formats: Region 1 Orson Welles Box Set (on used) and sporadic TV airings
Netflix Status: Not Available
Availability: Very Rare
One of the great disasters of movie history is the debacle surrounding Orson Welles' The Magnificent Ambersons. What occurred behind the scenes is infinitely more interesting than the story itself, and as it can tend to happen over time, certain facts have been somewhat distorted. Orson Welles' reputation today, compared to when he was making films in the 1940's, equate to two different views. The general consensus now is that the evil studio prevented the good and true legend from fulfilling his vision. There are two sides to every story, and in this case we generally hear only one. The Magnificent Ambersons was Welles' second feature for RKO Pictures, and it was a follow-up to Citizen Kane. His stunning debut was not hailed as a masterpiece or "the greatest film of all-time" like it is today, but the reviews were still positive and his abilities were recognized.
image from the glorious ball sequence.
The tale begins with Welles' contract. He was so desperate for money at the time that he trashed his existing contract, which gave him full control, in favor of a new one that presented him with more money. Regrettably, he lost final cut privaleges. Welles had something like 3 projects going at once, not to mention his duties on a radio show. When the shoot was finished, Welles turned in a 131 minute cut. He then traveled to South America after Nelson Rockefeller personally asked him to shoot a goodwill propaganda film called It's All True, which was also not completed. RKO decided to test screen Ambersons with the director in Brazil. Their worries that audiences would not take to it were realized when it was described as long and depressing. The fact that America was smack dab in the middle of World War II didn't help either.
RKO chose to make re-cuts, and because of Orson Welles' massive ego, no one stood up for his version. Christian McKay's portrayal in Me and Orson Welles is not so far off. Did the studio snip, cut, and paste like wicked saboteurs without Welles knowing? The whole truth will never be known. Producer George Schaefer found it easier to do what he wanted with Welles out of the country, but even if he had been there, final cut was not his. Welles did take part in approving/disapproving some of the re-cuts via telephone calls. It is rumored that RKO studio representative Jack Moss did not answer every call from Welles, and even threw away his telegrams. RKO ended up removing nearly an hour of material, and opted for a happier conclusion. Because Welles was not available, the responsibility to shoot that ending fell with Editor Robert Wise. The version we now see wraps at a short 88 minutes, presumably a shell of its former self.
The action that Schaefer and RKO Pictures deserve to be condemned for is when they elected to burn all the cut footage to make room in their vault. That one decision prevented any restoration of the original vision and would forever cause critics, historians, and fans to wonder: How much better would The Magnificent Ambersons be if all the footage was in tact? If "lost" footage from Metropolis can be found, there is still hope for The Magnificent Ambersons. A rough cut was apparently sent to Welles in Brazil, but it has not been found. Just who monitors the warehouses in these countries anyway? All that viewers can do is judge the film as it stands. I watched The Magnificent Ambersons for the first time to prepare for this article, and I found it to be emotionally stirring, superbly acted, and for the most part adeptly directed. I just hate, despise, and loathe the tacked-on ending. It does not fit with the characters' attitudes and is poorly shot.
prize winning book by
Booth Tarkington.
The story is based on Booth Tarkington's novel of the same name, and according to Welles, the main character was based on himself. The film's timeline covers the turn of the century, from the 19th to the 20th where the Ambersons are a wealthy and powerful upper-class Indianapolis family. It centers on George Amberson Minafer (Tim Holt), the only son of Isabel Amberson Minafer (Dolores Costello) and Wilbur Minafer (Don Dillaway). As the only Amberson heir, George is spoiled by everyone including his Uncle Jack Amberson (Ray Collins), his Aunt Fanny Minafer (Agnes Moorehead), and his grandfather Major Amberson (Richard Bennett). This turns him into a "princely terror" that grows up into a conceited and hurtful person that has no ambition or care for anyone but himself. During what is described as the "last pageant of the tenantry" at the Amberson mansion, George meets Eugene (Joseph Cotten) and Lucy Morgan (Anne Baxter), a widowed inventor and his young daughter. It is Eugene that Isabel truly loves, and she was prepared to marry him before he drunkenly serenaded her, fell, and broke his musical instrument.
To avoid embarrassment, she married Wilbur. George does not know this history, and he falls for Lucy nonetheless. He already dislikes Eugene because of his chief invention, the automobile, which George deems unnecessary. Eventually, bad investments and the refusal to keep up with the times sends the Ambersons and Minafers down a pathway of destruction. Wilbur passes away, and this gives Eugene the second chance he was hoping for with Isabel. When George learns of the history between his mother and Eugene, along with the town gossip, he becomes enraged, and goes out of his way to destroy their potential marriage. The film is narrated by Orson Welles, whose irreplaceable voice and moving words augment the substance considerably. It is arguably one of the finest examples of narration as everything Welles says in the opening minutes sets the tone for what is seen from then on. Welles had performed as George in the Mercury Radio Theater production of the book, but he knew was physically wrong for the part.
Because Welles peaked early as a filmmaker, and because this was made after his most renowned effort, his prowess here is remarkable. In many ways I think The Magnificent Ambersons unfolds in a smoother and more elegant fashion than Citizen Kane. Welles constructs each and every moment with assiduousness, utilizing multiple techniques that cause his directing style to stand out (especially from the re-shoots). The Christmas ball sequence is among the best I've seen. The manner in which the action is captured from the dancing to the casual conversations is nothing short of masterful. The camera winds around the staircase so wonderfully, and catches all the important players in the background. It also serves to introduce us to many people, as well as discovering more about George and his method of thinking. Welles wanted one long unbroken take for this, but that didn't exactly happen as it took over a week to complete.
The cinematography is handled by Stanley Cortez, whom Welles had not collaborated with previously, but together they formed a brilliant duo. Cortez shot approximately half of what we see on screen. Welles shot a number of the scenes himself, and of course staff cameramen did the re-shoots. The differences are obvious. Notice how the focal range and overall lighting is flat and shallow during the first half of the scene where George argues with Fanny by the kitchen boiler. This was shot by Jack Moss. The second half is subtler and more delicately arranged as George helps Fanny up and out of the kitchen.
Welles wanted things his way, and this meant that the inside of the Amberson house needed to be built exactly like a real mansion so that the camera could maneuver freely. This resulted in a more natural atmosphere and less confinement. Another of Welles' demands was that the cast and crew use a real abandoned Los Angeles ice house during a wintry sequence. This allowed endless amounts of man-made snow to be pumped out whereas the custom was painted cornflakes. Unfortunately this caused many members of the cast to develop colds. It also went over schedule as equipment malfunctioned due to the temperature. It's a fantastic moment, conveying the evaporating joy in the Ambersons' lives. It ends with an iris shot, which was most popular for silent films. The last image resembles a Currier and Ives print.
One of the strengths of The Magnificent Ambersons is that Welles hired relatively new faces for the main roles. Tim Holt is gracefully intense and forcefully malicious as George. He is supposed to be a spoiled brat, and Holt personifies that trait without ever missing a step. The fact that George gets his "comeuppance" very late in the story would have been fine had the last scene not botched its effect. Holt had been seen largely in B-grade westerns up until this production, and after this, he would move up to…better westerns, such as Treasure of the Sierra Madre and My Darling Clementine. Aside from Welles, it is Holt that instills The Magnificent Ambersons with its vigor. The rest of the performances feed off of his skill.
Anne Baxter's sweet-natured Lucy is about as prominent as she can be, and this is one of Baxter's better depictions. This was before Baxter would win an Oscar for The Razor's Edge and then move on to the iconic titular role in All About Eve. Baxter is poignant in the key areas, but she appears to deliver the lines for herself on occasion, not caring about establishing chemistry with any co-star. Baxter derives from that old school method of reciting lines involving sharp turns of the head and staring off into the distance for no reason. Dolores Costello is terrific as Isabel. Costello was once called "The Goddess of the Silent Screen", but the harsh makeup she commonly used caused her cheek bones to deteriorate, so she retired early. Agnes Moorhead has the showiest part as George's jittery and jealous Aunt Fanny. She is responsible for crucial exchanges, such as the lingering kitchen boiler scene mentioned above.
To fill the shoes of Eugene Morgan, Joseph Cotton was selected. He received his start in movies mostly due to Welles, who was a friend stemming from the mid-30's. This was only Cotton's fourth role, but he affords an incredibly nuanced, sensitive, and amiable performance as a likable fellow whose luck turns from bad to good while his true love's family is bludgeoned with the reverse. Welles was not pleased when he heard his buddy filmed scenes without his knowledge. It damaged their friendship for a time, but they reconciled after Cotton wrote letters of apology. Those familiar with Welles' biography will see a trend in that many of the Mercury Theater Radio actors Welles had known appear in the cast. Ray Collins is one of those as Jack Amberson, whose departure at the train station is simply splendid. Collins is also the only one that contributed to Welles' 1939 radio version. Richard Bennett is also highly competent as Major Amberson.
in 1942.
In light of the studio's demands, the patchy editing from Robert Wise should not be a surprise. Although Cotton and Welles mended the wounds, Welles and Wise would not resolve their differences. Wise maintained that the edited version was superior to the original. One aspect is not debatable in my eyes, and that is how Wise's editing severely affects the final portion. The conversations and plot turns become slightly confusing. Prior to that, The Magnificent Ambersons sparkled with virtuosity, but the end leaves us dizzy and disappointed.
Spoilers ahead! The true ending involved George visiting Fanny in the boarding house after George's accident, illustrating how the tides have changed between their families. A tour through the crumbling Amberson mansion was also shot. It is definitely bleak, but sometimes that can heighten the power, and in my opinion, it is George's "comeuppance" that would have prevented the original Welles cut from being a total downer unworthy of repeated viewings. But then again, we may never know. End Spoilers!
Some have called this Welles' most personal film, and after you compare the lives of George Amberson Minafer and Orson Welles, it is easy to see why. Welles speaks with hints of melancholy nostalgia in the narration. His father was an inventor, he grew up in the Midwest, and he was allegedly spoiled. The film ended up being a box office flop (It was on a double bill with Mexican Spitfire Sees a Ghost), but went on to be nominated for Best Picture and 3 other Oscars. That and Citizen Kane were the only Welles pictures to receive that nomination. The budget was $1 million, and RKO lost $600,000 after the dust cleared. The first adaptation of Tarkington's novel was called Pampered Youth in 1925, and in 2002 The Magnificent Ambersons was remade as a poor made-for-TV movie that used Welles original screenplay and his editing notes.
The Magnificent Ambersons is understandably extolled to this day, but it is still discussed so fervently because of its history and the fact that the lost footage could still be out there somewhere, waiting to be dug up. The only other analogous film loss is that of Erich von Stroheim's Greed. Welles would not direct again until The Stranger in 1946. Even Bernard Hermann, who provided a sensationally ominous score, requested his name be taken off the credits. There is little doubt that Welles could have assembled the footage into something superior. This is a good film, not a great one, but definitely a tremendous achievement. It is a hurdle every true film buff must face.
The Magnificent Ambersons did receive a region 1 DVD release, but it apparently came and went like a violent wind. It was released in a Orson Welles legend box set. I don't think it's worth buying, but I would urge anyone curious to keep an eye on TCM and PBS showtimes to see the film. I would guess that it has not received a proper DVD release because someone somewhere hopes that the footage will be found.
Final Rating = 8.0/10.0
—Out of Print—
The Heartbreak Kid
The Taking of Pelham 123 (1998-TV)
The Stepfather 3
America, America
Salem's Lot
Latin Lovers
State Fair (1933)
Sleuth (1972)
Johnny Guitar
Children of the Corn 2: The Final Harvest
High Noon Part II: The Return of Will Kane
The Prehysteria! Trilogy
Only Yesterday
Ocean Waves
The Little Norse Prince
Breaking the Waves
Cruel Story of Youth
—Now Available—
The African Queen
A Return to Salem's Lot – Available Through Warner Archives
Phantasm II
Red Cliff Part 1 and Part 2 – All Versions Available
The Stepfather
The Stepfather 2
Random Thoughts
–I highly recommend any album by the band Hurt. I now have all of their albums. Unfortunately they can be hard to find in stores, so I had to track down their material on Amazon and Ebay.
–I saw Inception recently, and aside from the film itself, it was a memorable experience. The teaser for Devil, the new film with a story by M. Night Shyamalan, played, and the reaction was a resounding "Aww shit", which was priceless. Similarly, the final shot of Inception resulted in a "Awww no."
–I've seen an advertisement for a Best Buy cell phone application where you can sync up Despicable Me with your phone (or something like that) and it will show what the minions are saying. I saw this ad in a theater. Let me get this straight, they urge you to use your cell phones, and then tell us not to use them once the film starts? I'm not sure people realize that their phones are headlights to anyone sitting behind them. This might be the worst idea ever. Now we get to put up every obnoxious idiot who wants to use their phone.
–As hectic as my schedule is I still try to watch random movies when I can. In the past few weeks I did see Prince of the City directed by Sidney Lumet. It is one of the best cop films I've ever seen. It's long, but brilliant.
–I tried Cheeseburger Doritos not too long ago and got a stomachache. It had been awhile since I tried a really bad chip flavor, but trust me folks, not everything can turn into a chip. This was not one of Dorito's finer concoctions.
The Top 10 Pet Peeves of 2009
The Best and Worst Films of 2009
My Blog featuring Mini-Reviews of New Releases!
-Thanks to Jeremy Thomas for my banner.
"The plural of Chad is Chad?"
–From the movie Recount


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November 18, 2012
MLS Cup rematch on tap
Robbie Keane created and converted a second -half penalty kick to derail a Seattle comeback attempt as the LA Galaxy won the MLS West championship Sunday at CenturyLink Field.
Linda Cuttone/Sports Vue Images
HOUSTON DYNAMO 1, DC UNITED 1 (Houston advances to MLS Cup Final, 4-2)
WASHINGTON, DCThe Houston Dynamo brought all the cushion they needed with them to RFK Stadium on Sunday, trading goals with D.C. United and taking the Eastern Conference championship by an aggregate score of 4-2.
Houston, who began the postseason seeded fifth in the East and defeated second-seeded DC 3-1 in the first leg of the conference final last Sunday, will travel to face the LA Galaxy for the MLS Cup on December 1 at the Home Depot Center. Dynamo headman Dominic Kinnear becomes only the second coach in MLS history (after New Englands Steve Nicol) to take the same team to four MLS Cup finals.
Despite a basically defensive game plan, the Dynamo padded their aggregate advantage by a goal in the 34th minute. Brad Davis beat Marcelo Saragosa deep on the right side and chipped a pass back to the top of the six-yard box for Boniek Garcia, whose sharp rising shot went off goalkeeper Bill Hamids hands and into the roof of the net.
Injuries and suspensions left DC thin in both front and back, including the loss of scoring leader Chris Pontius to a hamstring injury, and Sundays frontline pairing of Maicon Santos and Lionard Pajoy never developed much chemistry. In the second half, 2011 MLS MVP Dwayne De Rosario, DP striker Hamdi Salihi and versatile M/D Lewis Neal added some spark off the bench, and Branko Boskovic slipped an 83rd-minute shot between Houston netminder Tally Hall and the right post, but the damage was already done.
SEATTLE SOUNDER FC 2, LA GALAXY 1 (LA advances to MLS Cup Final, 4-2)
SEATTLEA clutch bit of gamesmanship by canny Irishman Robbie Keane defused a promising comeback attempt by Seattle Sounders FC and helped the LA Galaxy win the MLS Western Conference championship by a 4-2 aggregate margin despite losing Sundays second-leg match 2-1 at CenturyLink Field.
In the 66th minute, after Seattle had scored two unanswered goals and had a third called back, Keane played the ball off the hands of helpless defender Adam Johansson, drawing a penalty kick that left Seattle once again down by two goals with time running out.
The win means the Galaxy will host Eastern Conference champs the Houston Dynamo who defeated DC United by a 4-2 aggregate margin earlier on Sundayin a rematch of MLS Cup 2011 on Sunday, December 1 at the Home Depot Center.
Seattles lightning-fast attacking trio of Steve Zakuani, Fredy Montero and Eddie Johnson put LAs defense on their heels early and kept them there for most of the first half. In the 11th minute, an errant assistant referees flag robbed Johnson of what appeared to be a good goal. But he was back on the attack within a minute, turning past defender Omar Gonzalez at the top of the penalty area, taking one step in and beating netminder Josh Saunders to the lower right corner. Zach Scott got the assist, turning a ball initially cleared by Gonzalez back into the box for Johnson.
In the 57th minute, however, Scott darted past LAs Edson Buddle and dove forward to drive Christian Tifferts right-side corner kick past Saunders to cut LAs aggregate lead to 3-2.
Seattles excitement was short-lived however, as a promising attack turned sour starting in the 65th minute. Juninho, who entered the match for Christian Wilhelmsson in the 62nd minute, fouled Oswaldo Alonso 22 yards from goal. Montero sent the free kick off the wall, and after pingponging out to midfield and beyond, the ball ended up with Keane deep in the Sounders penalty area. The Irish forward launched a cross from near the endline that hit Johansson in the left hand, then the right, prompting a penalty call from Geiger. Keane put a low spot kick into the left side of the net as keeper Michael Gspurning went the other way.
The Sounders kept pressing, but Saunders held fast, including making a point-blank stop on David Estrada in stoppage time, setting up the MLS Cup rematch.
Full story from LA Soccer News
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Digital Marketing for Business Growth
General Assembly London
Monday, November 4, 2013 from 10:00 AM to 5:30 PM (GMT)
Monday, 4 November
10 am – 5:30 pm
The success of every company lies in its customer base. This workshop will help you improve your ability to generate excellent content to attract target customers, understand what impact your marketing activities are having on your business and optimize your digital marketing strategy for maximum effectiveness and growth.
This workshop is aimed at marketers and business owners looking to acquire new users while also engaging their current customer base. Rooted in exercises, you'll walk away with plenty of hands-on experience in content creation for both email and social, campaign analysis using tools like Google Analytics, and optimization across various channels with Lean Startup methodology.
Please bring a laptop. All needed software tools are accessible online.
Also, please come prepared with a recent or prospective business-related blog post and newsletter or email.
Eric Morrow
Digital Marketer,
Plans change. We get it. But if you can't make it to a class/workshop, please email us at least 7 days before the scheduled event date. No refunds will be given after this timeframe.
General Assembly London is a campus for technology, design, and entrepreneurship. We provide educational programming, space, and support to facilitate collaborative practices and learning opportunities across a community inspired by the entrepreneurial experience.
In order to purchase these tickets in installments, you'll need an Eventbrite account. Log in or sign up for a free account to continue.


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ecostore New Zealand Blog
Our CEO Malcolm Rands was interviewed by TV3 New Zealand reporter Jane Luscombe about a commonly used chemical ingredient called cocamide DEA that is known to cause cancer in animals yet is still used in many everyday products including shampoo and bubble bath.
Our recommendation? Next time you're in the shower have a look at the label of your hair and body products and make sure they're free of this ingredient.
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