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Four Seasons Tented Camp
Chiang Rai, Golden Triangle
The mountains of northern Thailand now harbor one of the world's most luxurious campsites. Fifteen tents with polished teakwood floors; handwrought, copper-clad bathtubs; and other well-chosen sybaritic interventions take the edge off roughing it (guests must walk beneath bamboo trees and jungle ferns and across a suspension bridge to reach the spa, restaurant, and two bars). Days are dedicated to exploration (trips to local villages), adventure (riding elephants—there are six in residence), and relaxation (nine different treatments are on offer at the spa). ROOM TO BOOK Tent No. 15 offers the most privacy, and prime pachyderm-watching—it overlooks the elephants' own camp and pool. T+L TIP Arrange a day trip to Mae Fah Luang, the Royal Thai–sponsored agricultural project, to sip locally grown coffee and visit hill tribes. DON'T MISS A Thai massage on your private sundeck at dusk, when a chorus of frogs and birds can be heard along the Ruak River. THE FACTS 800/332-3442 or 66-53/931-200; www.fourseasons.com; doubles from $1,200, all-inclusive.
United States
The James
What do you call an upstart brand that blends the cheeky tone and smart looks of design hotels with the user-friendliness and affordability of mid-level chains? We call it a welcome relief. Stephen Hanson's first James hotel, in Scottsdale, Arizona, was a runaway hit. Now the restaurateur-hotelier is shaking things up in the Windy City. The 297 guest rooms are inviting exercises in mid-aughties minimalism—dark-wood platform beds, leather cube stools, cocoa-brown carpeting, slate-tiled bathrooms with brushed-chrome and marble sinks, and an orchid placed just so. Amenities, however, are anything but spare: in addition to Wi-Fi and a 42-inch plasma TV, each room has a stereo with an iPod dock. ROOMS TO BOOK Any of the 550-square-foot Loft rooms, which have views of installations by Chicago artists. DON'T MISS A cut of dry-aged beef from Kentucky's renowned Creekstone Farms, at chef David Burke's Primehouse, the hotel's requisite steak joint. (This is still Chicago, after all.) THE FACTS 55 E. Ontario St.; 877/526-3755 or 312/337-1000; www.jameshotels.com; doubles from $250.
South Africa
Marakele National Park, Limpopo
Hunter Hotels already has a corner on the golden-era safari experience in coastal South Africa. Gorah and Tsala Treetop Lodge both offer variations on the same crystal-decanter, high-thread-count "wilderness" environment. You'll find all of those bells, whistles, and amenities at Marataba, which opened just in time for New Year's. Prouvé-style furniture adorns the 15 tented suites; handcrafted architectural lighting hangs from rough-hewn beams in the main lodge; and an enfilade of sleek chaises waits beside the 40-foot plunge pool. But Marataba's biggest asset is its location: Marakele National Park is not only home to ample numbers of the Big Five but is also a sanctuary for rare antelope species—roan, sable, mountain reedbuck—and more than 400 kinds of birds, including the endangered Cape vulture. ROOM TO BOOK Those seeking privacy will prefer Suite 1, the most secluded, reached by a walking bridge and featuring a vast picture window with spectacular views of the Waterberg mountains. T+L TIP Request a dinner served in the boma, under the starry African sky. THE FACTS 27-44/532-7818; www.hunterhotels.com; doubles from $828, all-inclusive.
Palacio Duhau, Park Hyatt Buenos Aires
Buenos Aires
Walking up the sweeping stone staircase of Palacio Duhau is like walking into a private mansion.
Just three blocks from the elder statesman of Buenos Aires elegance, Alvear Palace Hotel,
the new Park Hyatt has all of Buenos Aires eagerly anticipating its grand opening later this
summer. Carefully restored oak floors and carved wood paneling dating back to the 1930's provide
a backdrop for furnishings in muted browns, tans, and whites. A garden planned by Carlos Thays—who
designed the city's botanical gardens—eases past a tiered waterfall up to the new 17-floor
Posadas building, which houses most of the 165 rooms, all of them equipped with the latest
modern luxuries (marble baths, high-speed Internet). At the Ahin spa, treatments come with
tea and music selected specifically for the time of day. ROOMS TO BOOK The 23 rooms in the
palacio have antique chandeliers and oversize tubs. Ask for one that looks onto the
garden. T+L TIP Vinoteca's menu has some 3,500 bottles and 40
Argentine cheeses. DON'T MISS A swim in the indoor pool, where
750 colored bulbs simulate the changing of light from dawn to dusk. THE
FACTS 800/233-1234 or 54-11/5171-1234; www.buenosaires.park.hyatt.com;
doubles from $410.
Bulgari Bali
A coupling of Italian refinement and Asian hospitality defines Bulgari's first resort, opening
next month on a 500-foot-high headland on Bali's southern tip. The 59 villas are built of
ylang-ylang thatch, volcanic stone, and dark tropical woods. The Milanese style of designer
Antonio Citterio is apparent in the sleek Bangkiray wood and chocolate tones of the clifftop
bar, the geometry of the bamboo-beamed ceilings, and the clean lines of the black terrazzo
bathrooms. But Citterio has also integrated the work of island artisans: centuries-old rice-barn
walls are on display in public spaces. A helicopter and vintage Harley-Davidsons are available
for use, but the hotel's best feature is an untouched beach worthy of Robinson Crusoe. ROOMS
TO BOOK Oceanfront villas closest to the bar are an ideal perch for viewing fiery
sunsets and theatrical storms that roll in from the sea. T+L TIP Stroll the beach and watch surfers at Dreamland, a dramatic sweep of sand a 10-minute drive
away. DON'T MISS Climbing the stone kul-kul tower at
the temple on the grounds. THE FACTS Jalan Goa Lempeh, Banjar
Dinas Kangin; 62-361/847-1000; www.bulgarihotels.com;
doubles from $1,250.
Reported by Aric Chen, Tina Isaac, Sarah Kantrowitz, Xander Kaplan, Peter Jon Lindberg,
Rob McKeown, Shane Mitchell, Bridget Moriarity, Ian Mount, Maria Shollenbarger, and Valerie
Here is an exclusive look at the coolest new (and soon-to-open) properties around the globe, from New York to Dubai
United States
Gramercy Park Hotel
New York City
PEDIGREE It's where Humphrey Bogart once tied the knot, where
Babe Ruth held court at the bar, where Joe and Rose Kennedy stayed with a young John F. in
tow. Could the Gramercy Park Hotel possibly have more panache?Apparently, yes. Long a favorite
haunt of writers, artists, and rock stars, this shabbily genteel institution is getting a
multimillion-dollar makeover under its new proprietor, Ian Schrager. The boutique-hotel impresario
has enlisted artist Julian Schnabel to create its interior. WHAT TO EXPECT
Schrager is also developing an adjacent property into apartments designed by minimalist architect
John Pawson. But with Schnabel's touch, the hotel is bound to have a more eclectic vibe. "It's
a completely new aesthetic for me—more original, individual, and bohemian," Schrager
says. ROOM STATS Forty-six suites and 139 rooms. T+L
TIP Michelin-starred chef Alan Yau, of London's Hakkasan and Yauatcha, is set to
open a ground-level boîte with leafy views of the park across the street. DON'T
MISS A stroll in Gramercy Park, the only private park in Manhattan—hotel guests
are given the much-coveted key. THE FACTS 2 Lexington Ave.;
212/920-3300; www.gramercyparkhotel.com;
doubles from $450. Opens July 2006.
The London NYC
New York City
PEDIGREE LXR Luxury Resorts is transforming Midtown's Rihga
Royal into a cross-branding nirvana, with a little help from its A-list friends. A master
of urban glamour, designer David Collins will introduce the same sleek sensibility (glossy
satin, leather, sexy mood lighting) that turned the Berkeley Hotel's Blue Bar into a red-hot
scene for the coolest Britons in London. Bad-boy chef Gordon Ramsay gets a chance to play
nice in a dining room patterned after his original Chelsea restaurant, where he first gained
attention for an aggressively contemporary menu. WHAT TO EXPECT
Quintessentially, the elite global concierge, will handle guests' every whim (private jets,
box seats, after-hours shopping) without blinking. And the Golden Door will bring its 24-karat
fitness routines to a workout studio with two private outdoor decks. ROOM
STATS Some 500 rooms, including 10 suites and 40 studios. COOL
FACTOR Waterworks will make a splash with its custom line of bath fixtures, apothecary
products, towels, and robes. T+L TIP Check out Ramsay's informal
bar menu, which we hope will include favorites such as pressed foie gras with smoked eel or
roasted scallops alongside peppered golden-raisin purée. THE FACTS
151 W. 54th St.; 866/656-1777 or 212/307-5000; www.thelondonnyc.com;
doubles from $499. Opens September 2006.
Château du Champ de Bataille
Le Neubourg, France
PEDIGREE Designer Jacques Garcia, whose work can be seen in
some of the world's most glamorous palace hotels (from Costes in Paris to La Mamounia in Marrakesh,
La Réserve in Geneva, and the Métropole in Monaco), is putting the finishing
touches on his own château, Champ de Bataille. Garcia acquired the castle in 1992 with
the intention of eventually welcoming guests there. Located halfway between Paris and Deauville
(an easy hour's drive from each), the 17th-century castle was designed by Le Vau, the architect
of Versailles, and is an ideal place to act out your Sun King fantasies. WHAT
TO EXPECT "One of the former stables is now both the lobby and restaurant, so guests
will have the impression of arriving at the most extravagant and whimsical fête," Garcia
notes. COOL FACTOR The place was already an attraction, thanks
to its 100-acre private gardens (the largest in France), Garcia's personal collection of 17th-
and 18th-century objects and furniture (including chairs that belonged to Madame du Barry,
Louis XV's mistress), and a program of open-air summer operas. ROOM STATS
Each of the 18 luxurious guest rooms (the first of which will be completed
this fall) has been named and decorated in the same exuberant spirit as the other hotels Garcia
has done around the world, often using specially commissioned fabrics. T+L
TIP Book the Japanese room, furnished with Viardot antiques and custom-printed, hand-embroidered
silk curtains by Etro. DON'T MISS Reserve now for this summer's
alfresco performances of Mozart's Magic Flute and L'Illusion Comique, by the great 17th-century
French playwright Pierre Corneille. THE FACTS 33-2/32-34-84-34;
prices unavailable at press time. Opens September 2006.
Boccadileone Suites
PEDIGREE Boccadileone Suites (the temporary name at press time) is the first property that the Ferragamos' Lungarno Hotels has established outside of the family's native Florence, where the fashion clan already owns the design hotels Continentale and Gallery Hotel Art, as well as the classic-but-cool Hotel Lungarno and Lungarno Suites. With a heritage like this, great style seems guaranteed. WHAT TO EXPECT The location, a 19th-century palazzo above the Ferragamo men's store on Rome's Via Condotti, can't be beat—nor, from what we hear, can the attentive service (one staff member per room) or the ultra-hip interiors by Michele Bonan, the architect behind the Florentine hotels. COOL FACTOR The hotel's interior and Ferragamo's brand are explicitly linked with details such as sofas in tailored gray suiting fabrics, silk-lined curtains splashed with the Ferragamo buckle logo, and black-and-white photographs illustrating the shoemaking family's history. ROOM STATS Nine studios, four suites, and one split-level penthouse suite with rooftop views and a vast marble bathroom. T+L TIP In warmer weather, take breakfast (locally sourced bakery products, fruit, jams, honey, and yogurt) on the sixth-floor outdoor terrace-lounge—one of the highest points on Via Condotti—with breathtaking views of Rome, from the Pincio hilltop to the Spanish Steps. THE FACTS 23 Via Bocca di Leone; 39-055/ 2726-4000; www.lungarnohotels.com; doubles from $485, including breakfast.
Do & Co Hotel
PEDIGREE One of Vienna's postmodern landmarks, Haas Haus, is now home to the new Do & Co Hotel. The 45-room aerie occupies the top four floors of local architect Hans Hollein's stone-and-glass masterpiece, facing the ornate Gothic towers of St. Stephen's Cathedral. WHAT TO EXPECT The design firm FG Stijl, which recently won kudos for Amsterdam's College Hotel, has created a lavish Turkish-inflected interior, with silver filigree nightstands, kilim bedcovers, and a hammam-style spa. Why the detour to Asia Minor?Europeans love insider allusions, and Vienna was besieged by the Turks in 1529. Plus, Do & Co just happens to be owned by Istanbul native Attila Dogudan, a restaurant mogul known for his toffee-colored dining establishment in Stephansplatz. General manager Albrecht Clary says guests can expect the hotel's room service menu to have "everything from schnitzel to sushi." ROOM STATS Forty-one rooms and two suites with steam baths. All rooms have espresso machines, Bang & Olufsen multimedia centers, and Demel chocolates at turndown. T+L TIP The Bernie Suite's balcony—above Stephansplatz—offers the best view in the house. DON'T MISS A glass of crisp Riesling Trocken Gaisberg in the clubby Onyx Bar. THE FACTS 12 Stephansplatz; 800/337-4685 or 43-1/24188; www.designhotels.com; doubles from $425, including breakfast.
Banyan Tree
Lijiang, China
PEDIGREE The arboreal logo should look familiar. This property, just launched in the ancient capital of the Naxi kingdom on the Yunnan plateau, is number seven for the hugely successful Banyan Tree group, a Singapore-based chain famous for its Asian-influenced style and environmentally conscious ethos. WHAT TO EXPECT The 55 single-story villas, which start at 1,148 square feet, each have a private gate and garden and face the peaks of the Jade Dragon Snow Mountain. In a nod to the indigenous culture, buildings use signature pink stones, gray bricks, and red-clay roof tiles curved in the Naxi style; works by local artists accent the interiors. COOL FACTOR Culture buffs explore the nearby Old Town, a UNESCO World Heritage Site; relaxation-seekers retreat to the spa for a classic Royal Banyan treatment; and the adventurous head north to Shangri-la, taking in Tiger Leaping Gorge—the world's deepest, sandwiched between the Jade Dragon Snow and Haba Snow mountains—on the way. ROOM STATS Forty garden and deluxe garden villas; 13 pool and deluxe pool villas; one two-bedroom pool villa; and one two-bedroom, two-bath Presidential villa with a private driveway and outdoor pavilion. T+L TIP Drink like the locals in the Tea Lounge, where a small but well-edited selection of homegrown mountain brews is served, including the fruity Bi Luo Chun and Chen Nian Pu-erh (known for its health benefits). THE FACTS Yuerong Rd., Shuhe, Gucheng; 866/822-6926 or 86-888/533-1100; www.banyantree.com; doubles from $500.
W Maldives—Fesdhu Retreat & Spa
PEDIGREE The progenitors of the affordable-chic urban hotel
experience—defined by vast swaths of sleek stone surfaces, mood lighting, and techno-dub
sound tracks in the lobbies, plus genially insouciant service from a youthful staff—would
hardly leave all their hip credentials behind just because they're setting up shop on a pristine
deserted island in the middle of the Indian Ocean. WHAT TO EXPECT
Away-from-it-all privacy, but with modern conveniences a "whatever, whenever" phone call away.
The resort's 28 beachfront villas and 50 over-water retreats filter traditional island elements
(thatching, bamboo) through W's signature contemporary aesthetic. Guests can pick their own
fruit for breakfast—orange and grapefruit trees have been planted in abundance all over
the property—and have it prepared and delivered to their rooms (likewise with fish:
hook your own catch of the day for dinner, and the chef will bone, fillet, and cook it to
order). The Away Spa, with its four guest roomsized treatment rooms for facials, wraps, and
massages, will offer yoga and guided meditation. COOL FACTOR
For the Maldives, off the charts: where else within one hundred miles can you find a subterranean
bar with live DJ's every night—or a manicurist who makes beach calls, ready to spiff
up your ragged nails while you sip a cocktail under your palapa?ROOM
STATS Seventy-eight Retreats: 28 Marvelous Beach, 46 Marvelous Aqua, three Wow (suite-style),
and one Extreme (villa-style). T+L TIP Book an inflatable "island,"
a raft that accommodates up to six and comes stocked with a cooler full of your libations
of choice. THE FACTS North Ari Atoll, Fesdhu Island; 877/946-8357
or 011-960/ 332-9489; www.whotels.com;
doubles from $1,300. Opens July 2006.
PEDIGREE Two years on the heels of her wildly popular, Philippe
Starckdesigned JIA Hong Kong, 27-year-old Singaporean phenomenon Yenn Wong, ambassador of
the boutique-hotel concept in China, is opening a second property in Shanghai. Wong's 54-room
venture promises to fill a much-needed gap in the city's hotel market with the same irresistible
blend of clean design, intimacy, and sex appeal. WHAT TO EXPECT
Buro/Hecker Phelan and Guthrie, the A-list Australian architecture and design partners, have
transformed a 1924 building in Jingan, near People's Square, into an ultramodern temple filled
with colorful printed fabrics, wallpaper, and furniture by the likes of Pier Giacomo and Patricia
Urquiola. COOL FACTOR Space has not been sacrificed to style—even
standard rooms clock in at almost 500 square feet—or comfort to convenience, for that
matter. And with high-end stores occupying the first two floors and the city's boutique district
just five minutes away, JIA will be a shopper's paradise. ROOM STATS
Fifty-two rooms, plus two 1,000-plus-square-foot penthouse suites, both specially designed
for high-profile guests (with bodyguards in tow). COOL FACTOR
Wong's ambitious expansion of the JIA brand (next stop: Krabi, Thailand) is bound to attract
droves of natty globe-trotters who are sure to make this Shanghai's newest hot spot. THE
FACTS 93133 Nanjing Rd., Jingan; www.jiahongkong.com;
doubles from $225. Opens October 2006.
The Fortress
Sri Lanka
PEDIGREE Sri Lanka's post-tsunami renaissance has been propelled
by the recent openings of two Aman properties. The Fortress, in Galle, 70 miles from the capital
of Colombo, is sure to add to the already building buzz. The sprawling resort pays homage
to the UNESCO-preserved Galle fort and promises to bring modern sophistication to the misty
2,000-year-old merchants' port town. WHAT TO EXPECT Singapore's
C&C Design (which recently won an award for the design of Huvafen Fushi, the Fortress's
sister resort in the Maldives) chose a soothing aesthetic: simple lines, Burmese teakpaneling,
a Dutch vaulted entrance, and expansive garden colonnades that draw the eyes toward panoramic
vistas of stilt fishermen casting their lines into the Indian Ocean. ROOM
STATS The 49 guest rooms are divided into five types, including two Fortress Residences,
each of which features a frangipani-shaded infinity pool, plasma TV's, and two bedrooms with
super kingsize rotating beds dressed in Frette linens. DON'T MISS
Wine3, a wine bar housed in a 750-square-foot glass cave, offers degustations from the 2,000-bottle
cellar. T+L TIP Visit the T room, meet with the hotel's tea
sommelier, and try Sri Lankan handpicked white-tip tea, reputed to protect skin from sun damage.
THE FACTS Galle; 800/ 525-4800 or 94-91/438-0909; www.thefortress.lk;
doubles from $370, including breakfast and dinner. Opens September 2006.
The Middle East
Kempinski Hotel Mall of the Emirates
PEDIGREE The venerable hoteliers at Kempinski do outsize luxury like nobody's business: the Çiragan Palace in Istanbul would make any Ottoman prince feel immediately at home, and Berlin's Adlon sets the bar for surfeits of marble, velvet, and crystal. So, of course, the company hastened to put down stakes among the shining towers of Dubai, the Middle East's capital of excess. WHAT TO EXPECT Over-the-top entertainment and appealing extravagance. The hotel is well situated within the mall (the biggest outside of North America); Ski Dubai, the third-largest indoor ski resort in the world, is right next door. You'll find the requisite sumptuously appointed rooms (all with flat-screen TV's, multimedia players, and ultra-plush robes), a lengthy menu of spa treatments, and an ayurvedic wellness center. And then there are the 15 ski chalets, to house the guests who come to schuss down those pistes. COOL FACTOR Considerable, especially with the dining options; these range from Aspen Café, which overlooks Ski Dubai and serves "Arabian high tea" (diminutive onion-labneh sandwiches; saffronblack currant scones), to a juice and vitamin "bar" next to the fitness center, to the 935-seat Sezzam, where guests select one of three venues—Flame, Steam, or Bake—and their order is prepared accordingly. ROOM STATS The 393 rooms, spread over a formidable 520,000 square feet, include everything from deluxes to a sprawling 1,000-square-foot Presidential suite. T+L TIP Don't want to ski?The 200-acre Montgomerie golf club is just a 10-minute drive away. THE FACTS Sheikh Zayed Rd., Al Barsha; 800/426-3135 or 971-4/341-0000; www.kempinski-dubai.com; doubles from $520.


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- Trending Now: More Trending:
- beleaguer scaramouch non sequitur admiral's mast calumny
bear a resemblance
Definition of bear a resemblance
: to look a lot like someone else She bore a resemblance to her aunt.
Word by Word Definitions
: any of a family (Ursidae of the order Carnivora) of large heavy mammals of America and Eurasia that have long shaggy hair, rudimentary tails, and plantigrade feet and feed largely on fruit, plant matter, and insects as well as on flesh
: a surly, uncouth, burly, or shambling person
: one that sells securities or commodities in expectation of a price decline — compare bull
: to move while holding up and supporting (something)
: to be equipped or furnished with (something)
: behave, conduct
: the quality or state of resembling
: correspondence in appearance or superficial qualities
: a point of likeness : similarity
Seen and Heard
What made you want to look up bear a resemblance? Please tell us where you read or heard it (including the quote, if possible).

subset: commoncrawl


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It's my favorite time of year again! Designer Shoe sale time!
I went to Nordstrom and did my pre-sale yesterday. Here's what I got or tried on...
And here are more styles that I tried on or I know for sure that are going to go on sale!
The discount varies from brand but will be 30%-40% off. Most brands will go on sale 11/27 and Chanel, Dior and Louboutin will not go on sale until 12/4.
If you need a great sales associate, email me and I'll give you the info for mine, he hunts down everything for me in my size and is awesome! Otherwise, go to Salon Shoes at Nordstrom and ask if you can do a pre-sale! Basically how it works is that you find the shoes that you want and then on the day of the sale they'll charge your card and send them to you (or you can pick them up at the store.) You can always go to the store the day of the sale but pre-sale is best because you'll for sure get your size and styles that you want!
5 comments
Ahhhh I want them all!ReplyDelete
This comment has been removed by the author.ReplyDelete
How amazing is that! Too bad that we don't have that over here in Europe. It's really hard to find designer shoes with a decent discount.ReplyDelete
I love the Jimmy Choo Lumina's and the Valentino metal heel pump in red and in nude. Do you already know what you are going to buy?
X Sara
Those Jimmy Choos are just beautiful!ReplyDelete


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Location: Pasture Systems & Watershed Management Research2012 Annual Report
1a. Objectives (from AD-416):
A cooperative research project to link livestock graziers and federal, state, land grant, and private research and extension groups into partnerships that will identify, develop, coordinate, and promote pasture research and extension leading to economically, socially, and environmentally sound and sustainable grazing-based livestock production systems for the Northeastern U.S.
1b. Approach (from AD-416):
The Northeast Pasture Research and Extension Consortium will continue to link and provide input to ARS and University researchers, Cooperative Extension and Natural Resources and Conservation Service educators, producers, and others involved in the grazing livestock industries of the northeastern U.S. The Consortium facilitates the exchange of information on pasture systems and grazing management through meetings where Consortium members and cooperators discuss research needs and learn about recent research accomplishments. An email network and a web site will also be used to communicate information between the members of the Consortium throughout the year. This extensive communication network, which may also include printed materials, will facilitate technology transfer to producers, those advising and educating producers, and others involved in the forage-livestock industry, and will strengthen research relevance and impact through prioritizing and planning new research. The Consortium will facilitate the development of printed materials and grant proposals based on identified priorities and encourages producer involvement through on-farm research and field demonstrations. This ongoing exchange of ideas and experiences builds trust between the user community and public-sector providers and assures relevance and accountability for program supported by the investment of public and private funds in pasture research.
3. Progress Report:
The annual Northeast Pasture Research and Extension Consortium meeting was held in Latham, NY on Jan 25-26, 2012. In attendance were approximately 60 farmers, research, action agency, and extension personnel. Because of federal budget constraints the executive has begun looking for grants and other alternative funding sources to fund future consortium activities.
4. Accomplishments


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Justin Ruben, executive director, MoveOn.org: "Watching the tax cut negotiation has been like watching a car crash in slow motion. Republicans successfully held the middle class and unemployed Americans hostage until they could make the nation's wealthiest 2% even richer. Now billionaires will get thousands of dollars in new tax breaks, while teachers get pink slips and hard-working Americans fall even further behind. Our 5 million members oppose this 'deal.' ... The president's commitment to bipartisanship should not mean leaving principles behind, especially when the progressive base is working to strengthen the economy for middle class Americans by making the wealthiest — many of whom helped to get us into this mess — pay their fair share. We hope Congress will pay careful attention to the message this poll sends, and stand up against this millionaire tax bailout."
National Review, editorial: "What liberals got out of the deal was the extension of some of their favorite tax credits and, above all, a 13-month extension of federal subsidies for unemployment benefits — with no compensatory spending cuts. But the deal is still worth taking: If it won't do much good for the economy, it will avert a serious blow to it. It is possible that Republicans could have gotten an even better deal next year, since their numbers in Congress will increase in January. But that would have left them having to cut taxes retroactively and left households paying first higher and then lower taxes. Acting now reduces both uncertainty and volatility. Republicans can now spend the next two years advancing spending cuts and long-term tax reform."
The Christian Science Monitor, editorial: "Many Democrats strenuously object to President Obama's compromise with Republicans to temporarily extend the Bush tax cuts for all Americans. But Obama correctly judged that the nation needs a bipartisan deal in Washington more than it needs a political showdown. ... Just like the moribund economy needs a confidence boost, so does America's politics. Leaders in Congress and the White House must show the public that Republicans and Democrats can work together on urgent and controversial issues such as the previous president's tax cuts, set to expire at the end of the month. By creating a degree of certainty on taxes where there previously was none, progress on the political front can help build momentum on the economic one. In a Washington frozen by icy political conditions, compromise must triumph over particulars."
Paul R. La Monica, assistant managing editor, CNNMoney.com: "Taxpayers can breathe a sigh of relief. It's still not a sure thing, but after Monday night's compromise between President Obama and prominent Republicans in Congress, it appears that all the Bush era tax cuts will be extended. But can that bolster the still stagnant economy? That breath you exhaled? Let's just say you shouldn't hold it. ... Sure, it could provide a short-term boost. Businesses and consumers may be willing to spend just a bit more now that uncertainty about taxes has been lifted somewhat. But don't count on a major hiring binge. ... So let's call a spade a spade. The tax cuts may be merely examples of doing what needs to be done to keep things from getting worse — much like the controversial bank bailout, various stimulus initiatives from the Bush and Obama administrations and even the Federal Reserve's loathed quantitative easing programs."
Chris Chocola, president, Club for Growth: "This is bad policy, bad politics, and a bad deal for the American people. The plan would resurrect the 'death tax,' grow government, blow a hole in the deficit with unpaid-for spending, and do so without providing the permanent relief and security our economy needs to finally start hiring and growing again. Instead, Congress should pass a permanent extension of current rates, including a permanent repeal of the death tax, and drop all new spending. A month ago, the American people repudiated Washington big government. It's time for both parties to finally hear that message."
Guidelines: You share in the USA TODAY community, so please keep your comments smart and civil. Don't attack other readers personally, and keep your language decent. Use the "Report Abuse" button to make a difference. Read more.


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Perfect is the main antagonist of the 2015 Nickelodeon movie Splitting Adam. He is one of Adam's clones who represents over-confidence (which explains his role as the villain). He, just like Adam and his clones, is potrayed by Jace Norman.
Splitting Adam Edit
In order to impress Lori (the main female protagonist), Adam, after realizing how the clone machine he found works, creates a clone of himself that is set to be cool, brave and basically awesome, dubbing him the name Perfect. At first, the plan works. Perfect humiliates the bully Vance Hansum and impresses Lori. However, soon he himself falls in love with Lori, and keeps disobeying Adam at his orders. later, one of the clones finds a video where the inventor reveals that the cloning will have deadly effect on Adam, and that he must immediately erase all of them. Angered, Perfect steals the machine's power source and, after a magic show in the waterpark Adam works in, he tries to tempt Lori into being with him. Lori refuses and takes the powers source, she then lures him up to the highest water slide in the park (where Adam and his friends put the machine in order to capture Perfect)but accidentally slips and is in danger of falling. Perfect demands to be given the power source, but Adam comes and fights Perfect. Lori manages to get away and deliver the source to Adam's friends so they can activate the machine, while Perfect corners Adam. However, Adam manages to trip Perfect off the water slide, causing him to fall down the machine and be erased from existence.
Trivia Edit
- Although tehnicaly being a kid, he is very violent and evil, being even more cruel than H.O.S.S
- In personality, he is similar to another Nickelodeon villain, Caitlyn Crisp. However, unlike Caitlyn, Perfect does not redeem himself.
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To visit this page on the Villains Wikia, click here.


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Home Policy Priorities ICI Comment Letters
- Fund Regulation
- Retirement Security
- Trading & Markets
- Fund Governance
- Taxes
- ICI Comment Letters
September 24, 2002
Mr. Jonathan G. Katz
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Proposed Amendments to the Custody Rule under the Advisers Act (File No. S7-28-02)
Dear Mr. Katz:
The Investment Company Institute1 is pleased to comment on the Securities and Exchange Commission's proposed amendments to Rule 206(4)-2 under the Investment Advisers Act of 1940, the rule that governs custody of client funds and securities by an investment adviser.2 In particular, the Commission has proposed to clarify the rule by adding a definition of "custody" to it, expand the list of entities that may be qualified custodians, and conform the rule to modern custodial practices, thereby reducing burdens on advisers with custody.
The Institute supports the Commission's proposal. We are particularly pleased that, consistent with previous recommendations of the Institute, the Commission's proposal would provide greater flexibility to advisers in connection with their custodial arrangements and eliminate the confusion and inefficiencies of the current rule that result from the various no-action and interpretive letters issued by the staff since the rule was first adopted.3 We strongly support the Commission adding a definition of "custody" to the rule and providing more transparency to this definition by incorporating into it examples taken from the staff no-action letters. We also strongly support the Commission expanding the list of qualified custodians and relieving advisers of the unnecessary burdens occasioned by the current rule. Importantly, we believe the proposed revisions will better serve investors by enhancing the protections that would be afforded to them under the revised rule.
The Institute has a number of recommended revisions to the rule, which are intended to help ensure that the amendments will be effective in achieving their intended goals. In summary, our comments are as follows:
- We strongly recommend that the definition of "custody" in the rule be consistent with longstanding staff interpretations of this term. In particular, we oppose including in this definition arrangements in which advisers deduct fees from client custodial accounts in accordance with specified conditions. We also request that, if custody continues to be imputed to advisers from their affiliates under certain circumstances, the Commission revise the rule to specify such circumstances. Furthermore, we recommend that the definition of "custody" in the rule be revised to be consistent with the definition in Form ADV.
- We recommend expanding the types of assets that may be held by a foreign qualified custodian to include all funds and securities in the account of a client that is held outside of the United States. If the Commission decides not to adopt this recommendation, we request that it clarify the meaning of the term "primary market," by either revising the rule to define this term or providing guidance as to its intended meaning in the adopting release.
- We recommend that the rule be revised to provide an exception from the rule's requirements for mutual fund shares that are recorded by its transfer agent in either the name of the adviser's client or in the name of the adviser as agent or trustee for the client, provided that certain conditions are satisfied.
- We recommend that the Commission revise the delivery requirements applicable to account statements sent by the custodian to conform them to current industry practice (i.e., monthly statements only for accounts in which there was activity during the month and quarterly statements for all other accounts). We further recommend that the account statements be permitted to be sent to a client's designee.
- We request clarification that the one business day period within which any "finding" of a material discrepancy by an auditor must be reported to the Commission begins to run when the auditor, based upon a review of the facts and circumstances, which may include consulting with the adviser or ascertaining additional information, has reason to believe that a material discrepancy exists.
- We support the proposed elimination of the balance sheet requirement in Item 14 of Part II of Form ADV for advisers with custody and recommend that this requirement also be eliminated for advisers that require prepayment of advisory fees more than 6 months in advance or in an amount greater than $500.
Each of these comments is discussed in greater detail below.
II. Definition of Qualified Custodian
III. Custody of Mutual Fund Shares
IV. Delivery of Account Statements
VI. Elimination of Balance Sheet Requirement
I. Definition of Custody
As mentioned above, the Commission has proposed to amend Rule 206(4)-2 to include a definition of "custody." We support this proposal and, in particular, the inclusion of examples of custody taken from staff no-action letters. We believe that these examples will provide more transparency and clarity to the rule, thereby better enabling advisers to determine whether specific arrangements constitute custody. We do, however, have several recommendations relating to the proposed definition. First, we recommend that one of the examples under which an adviser would be deemed to have custody be revised to be consistent with longstanding staff positions that permit advisers to deduct fees from a client's custodial account without being deemed to have custody.4 Second, we recommend that, if custody continues to be imputed to advisers from their affiliates under certain circumstances, the Commission revise the rule to specify the circumstances under which custody will be imputed. Third, we recommend that the definition of "custody" in the rule be revised to be consistent with the definition in Form ADV. Fourth, we recommend that the exception in the definition for the inadvertent receipt of client assets provide advisers with more flexibility. Each of these recommendations is discussed in more detail below.
A. Deduction of Fees from Client Accounts
According to the release originally adopting Rule 206(4)-2, the rule was designed to implement the antifraud provisions of the Advisers Act by "requiring an adviser who has custody of funds or securities of any client to maintain them in such a way that they will be insulated from and not be jeopardized by financial reverses, including insolvency of the investment adviser."5 Consistent with the rule's purpose, after the rule was adopted, the staff permitted advisers to continue the widely accepted industry practice of deducting their fees from their clients' custodial accounts, subject to certain conditions, without deeming the adviser to have custody and triggering the rule's requirements.6 In the Proposing Release, the Commission proposes, for the first time, to define these arrangements to constitute "custody" for purposes of the rule. We oppose this change.7
In the forty years since the rule was adopted, we are not aware of any abuses reported concerning these arrangements, nor are any cited in the Proposing Release. Indeed, the Proposing Release contains no explanation as to why the Commission has determined to reverse its longstanding view on these arrangements. It does, however, note that the proposed rule has been designed so that advisers that had relied upon the alternative procedures set forth in these no-action letters "would be able to comply with the rule without facing the burdens they previously sought to avoid."8
While the conditions in these no-action letters are somewhat burdensome, advisers have long adapted their operations to them and may view them as preferable to the alternative—i.e., the potential for increased liability that flows from being deemed to have custody of client assets.9 Today, an adviser that bills the client's custodian for its advisory fees in accordance with staff no-action letters, would not appear to be liable for any unauthorized use of assets or malfeasance by the custodian because the adviser does not have custody. Under the Commission's proposal, however, this same adviser would be deemed to have custody. Consequently, an adviser could face allegations that it is somehow a "co-custodian" and, therefore, accountable for any unauthorized conduct by the qualified custodian. As such, the Commission's proposed treatment of these arrangements, while seemingly eliminating procedural burdens imposed by staff no-action letters, may, in fact, have the unintended consequence of increasing an adviser's liability for conduct outside of its control.
Moreover, the Institute submits that deeming these arrangements to constitute custody is not necessary in view of the rule's purpose—i.e., to insulate clients from an adviser's precarious financial situation. We note that these arrangements do not give the adviser unbridled access to the customer's funds and securities held in the custodial account. As a result, the adviser's ability to misappropriate the client's assets would be limited.10 As noted, above, however, the Commission has not cited any such abuses in support of this revision. Accordingly, we recommend that the Commission not deem arrangements under which an adviser deducts its fees from clients' custodial accounts to constitute custody for purposes of the rule so long as an adviser satisfies the procedural requirements specified by the staff in its no-action letters.11 In the event the Commission does not revise the rule to exclude fee deduction arrangements that comply with specified conditions from the definition of custody, we recommend that the adopting release alert those advisers that have operated in compliance with the staff no-action letters and, as such, have not been deemed to have custody, of the need to revise their Form ADV disclosure and comply with the revised rule's requirements, notwithstanding the fact that the adviser has not altered the manner in which it bills for its services.
B. Imputing Custody to an Adviser from its Affiliate
In a no-action letter issued in 1978, the staff announced the factors that must be considered in order to determine whether an adviser has custody or possession of clients' funds or securities based upon an affiliate of the adviser acting as a custodian for the client.12 Since its issuance, this letter has been widely relied upon by advisers. We note that the proposed rule is silent as to whether custody will be imputed to advisers from their affiliates and, if so, under what circumstances. We recommend that, consistent with the Commission's intent to provide more transparency to Rule 206(4)-2, the Commission revise the rule to clarify how these arrangements will be treated. In particular, if the Commission decides that custody will continue to be imputed to advisers from their affiliates, we recommend that the Commission add an additional example to the definition of "custody" that sets forth the circumstances under which custody would be imputed.13 Also, if custody will continue to be imputed, we recommend that, in the adopting release, the Commission clarify whether the adviser must send out quarterly statements and have the annual inspection because custody has been imputed to the adviser; or, instead, whether the adviser can rely upon the provisions of 206(4)-2(a)(3)(i) and have its affiliate send a monthly account statement to the client because the affiliate has custody.14
C. Revision of First Example to Reflect Form ADV Definition of "Custody"
The first example in the proposed definition of "custody" would define the term to include the "possession or control of client funds . . . or securities . . . ." We recommend that the phrase "control of" in this example be replaced with "the ability to appropriate" for two reasons. First, this revision would conform this definition to the definition of "custody" in Form ADV,15 thereby providing consistency between this rule and the form. Second, we believe that use of the term "control," as proposed by the Commission, would diminish the rule's clarity. This is because the term is nowhere defined in the rule and, as such, its meaning for purposes of the rule would be vague and ambiguous.16
D. Inadvertent Receipt of Client Funds or Securities
As proposed, the definition of "custody" would exclude the inadvertent receipt of client funds or securities by the adviser, so long as the adviser returns them to the sender "within one business day" of receipt. The Institute supports this exclusion, but recommends two revisions to it. First we recommend that the "within one business day" period specified in the rule be revised to a "promptly, but within no more than three business days" period. We are concerned that one business day may not be enough time for an adviser to return assets that are inadvertently received. By contrast, requiring an adviser to act "promptly, but within no more than three business days" would allow the adviser a more reasonable and realistic time frame within which to take action, while still ensuring that an adviser returns the assets within no more than three business days. We note that because an adviser has a fiduciary duty toward its clients, under this revised standard, the adviser would have a duty to take action with respect to the assets without delay.
Second, we recommend that, in addition to returning the assets to the "sender," the adviser be able to forward them to an intended third-party recipient, if it is clear to the adviser to whom the assets were intended to be sent. This would be more efficient for the client and avoid the delays that would arise from the adviser returning the assets to the sender, and then for the sender to resend them to the intended recipient.
II. Definition of Qualified Custodian
A. Foreign Qualified Custodians
The Commission has requested comment on the definition of "qualified custodian" for purposes of foreign securities. While the Institute supports the entities the Commission has proposed to be qualified custodians for foreign securities, we are concerned that the assets that may be held by these foreign custodians—foreign securities, cash, and cash equivalents—are too narrowly defined. The Institute recommends that the assets that may be held by foreign qualified custodians be expanded to include all funds and securities in the account of any client held outside of the United States. There may be instances, for example, where an adviser's client holds U.S. securities in an account maintained by a foreign custodian. Under the proposal, assets that do not qualify would have to be transferred to an eligible institution. This appears to be an unnecessary burden that would increase a client's custodial costs without providing any increased protection.
If the Commission decides not to expand the types of assets that may be held by a foreign custodian as we recommend, we request that the Commission clarify the intended meaning of the phrase "securities for which the primary market is in a country other than the United States," which is used to describe the foreign securities that may be held by a foreign custodian. We note that it may be difficult to determine whether the "primary" market for a particular security is outside of the U.S. because the security may trade in both the U.S. market and foreign markets. To clarify the meaning of the term "primary market," the Institute recommends that the Commission either revise the rule to define this term or to provide guidance as to its intended meaning in the adopting release.17
III. Custody of Mutual Fund Shares
Under the current version of Rule 206(4)-2, investment advisers are not required to custody the securities of their clients with any particular type of entity. As proposed to be revised, however, the rule would limit the entities that may maintain custody of a client's securities to the entities included in the definition of "qualified custodian." With respect to client securities that are mutual fund shares, this proposed revision could effectively bar an adviser with custody of client assets from causing a client to acquire mutual fund shares in the name of the client or in the name of the adviser as agent or trustee of the client. This is because mutual fund shares may be uncertificated securities that are not physically possessed—or custodied—by any entity. Instead, the only record of the client's ownership of these shares may be through the book-entry record maintained by the fund's transfer agent. As such, the only way an adviser could comply with the provisions of the proposed rule with respect to these shares would be to acquire mutual fund shares through, or transfer such shares to, an intermediary that is a qualified custodian such that the qualified custodian is recorded as the registered owner of the shares on the mutual fund's books.18 We submit that such a result is not necessary to protect investors and will serve no purpose other than to increase an investor's custodian costs.
To avoid this result, the Institute recommends that subsection (b) of the rule be revised to provide an exception from the rule's requirements for mutual fund shares that are recorded by the fund's transfer agent in either the name of the adviser's client or in the name of the adviser as agent or trustee for the client, provided that the adviser notifies the client in writing of such account promptly upon its opening, including the fund's name, and address;19 and the adviser either (1) has a reasonable basis for believing that the fund or its transfer agent sends to the client a statement of the client's account(s) with the mutual fund20 or (2) (a) sends a quarterly statement to its client identifying the amount of funds and securities held in the account at the end of the period and setting forth all transactions in the account during that period and (b) complies with the requirements of subsections (a)(3)(ii)(B) and (C) of the proposed rule.21
In support of this recommendation, the Institute notes that this accommodation of mutual fund shareholders would protect a client's mutual fund shares to the same extent as if they were held in a brokerage account and would ensure that the client is provided regular account statements—either by the fund or its transfer agent or by the adviser—thereby enabling the client to monitor activity in its mutual fund account. Accordingly, permitting advisers to maintain (and to continue to maintain) these securities in this manner would be fully consistent with the rule's purpose and would provide the same level of protection that the rule would provide to a client's other non-mutual fund assets.
IV. Delivery of Account Statements
A. Frequency of Delivery
As proposed, an adviser that uses a qualified custodian to maintain client assets must have a reasonable belief that the custodian delivers monthly account statements to clients. In lieu of requiring delivery of monthly statements for all client accounts, we recommend that monthly statements be required only for those accounts in which there was activity during the month. For all other accounts, quarterly statements would suffice. We submit that this longstanding and widely accepted practice under the Securities Exchange Act of 193422 provides ample protection to investors by ensuring that they receive regular reports of activity in their custodial accounts.23 There is no apparent reason to impose more rigorous delivery requirements under the Advisers Act.
B. Delivery to Client's Designee
Paragraphs (a)(3)(i) and (a)(3)(ii) of the proposed rule would require account statements to be sent directly to clients. The Institute recommends that these paragraphs be revised to provide that, in lieu of sending the statement to the client, it may instead be sent to the client's designee so long as the designee is not the custodian, the adviser, a person associated with the adviser, or a person under common control with the adviser. This approach, which is consistent with rules under the Exchange Act,24 would enable a client to appoint another person to monitor his or her account and receive communications regarding the account.25
V. Surprise Audit
The Commission has proposed to add a requirement that an auditor conducting a surprise audit pursuant to paragraph (a)(3)(ii)(C) notify the Commission within one business day of "finding any material discrepancies." While we support this new requirement, we recommend that the adopting release clarify that the one business day period within which any "finding" of a material discrepancy by an auditor must be reported to the Commission begins to run when the auditor, based upon a review of the facts and circumstances, which may include consulting with the adviser or ascertaining additional information, has reason to believe that a material discrepancy exists. Without this clarification, an auditor may believe that it must notify the Commission of any information that suggests a possible material discrepancy within one business day of the examination, rather than within one business day of the finding.26 And yet, before making a finding of a material discrepancy, the auditor may need to investigate further, which may take time beyond the date of the examination. Clarifying this requirement in this manner would ensure that the Commission does not receive reports of material discrepancies that have not been thoroughly evaluated and do not have a sound basis, thereby potentially wasting staff time and resources.
VI. Elimination of Balance Sheet Requirement
We support the Commission's proposed elimination of the balance sheet requirement in Item 14 of Part II of Form ADV for advisers that have custody of client assets. We agree that a balance sheet may give an imperfect picture of the financial health of an adviser and that Rule 206(4)-4, which requires advisers to make certain disclosures to their clients regarding their financial condition, is a better way to alert clients to possible risks to their assets. For these same reasons, we encourage the Commission to additionally eliminate the balance sheet requirement for advisers that require prepayment of advisory fees more than 6 months in advance or in an amount greater than $500.
VII. Transition Period
With respect to a compliance date for the revised rule, the Institute encourages the Commission to allow advisers ample time within which to make any necessary adjustments to their current business practices and custodial arrangements. In this regard, if the final rule will have the effect of disrupting longstanding billing or custodial practices of advisers,27 we recommend that advisers be provided at least ninety days within which to be compliant with the revised rule. We note that, during this transition period, the current version of the rule would still be in effect, ensuring that client assets would continue to be protected.
* * *
The Institute appreciates the opportunity to provide comment on this proposal. If you have any questions regarding our comments, or would like any additional information, please contact me at (202) 326-5825, or Anu Dubey at (202) 326-5819.
Tamara K. Reed
Associate Counsel
cc: Paul F. Roye, Director
Robert E. Plaze, Associate Director
Vivien Liu, Senior Counsel
Jennifer L. Sawin, Assistant Director
Division of Investment Management
1The Investment Company Institute is the national association of the American investment company industry. Many of the Institute's investment adviser members render investment advice to both investment companies and other clients. In addition, the Institute's membership includes 321 associate members which render investment management services exclusively to non-investment company clients. A substantial portion of the total assets managed by registered investment advisers are managed by these Institute members and associate members.
2 See Custody of Funds or Securities of Clients by Investment Advisers, SEC Release No. IA-2044 (July 18, 2002) (the "Proposing Release"). The page cites to the Proposing Release herein are to the version available on the Commission's website.
3 See Letter from Craig S. Tyle, General Counsel, ICI, to Barry P. Barbash, Director, Division of Investment Management, SEC, dated July 7, 1998 ("1998 Letter") and Letter from Craig S. Tyle, General Counsel, ICI, to Paul F. Roye, Director, Division of Investment Management, SEC, dated May 1, 2002 (enclosing Proposals to Improve Investment Company Regulation).
4 See proposed subparagraph (c)(1)(ii). Cf. Investment Advisers; Uniform Registration, Disclosure, and Reporting Requirements; Staff Interpretation, SEC Release No. IA-1000 (Dec. 3, 1985), Investment Counsel Association of America (pub. avail. June 9, 1982), The Institute of Certified Financial Planners (pub. avail. Aug. 15, 1990), John B. Kennedy (pub. avail. June 5, 1996), Securities America Advisors, Inc. (pub. avail. Apr. 4, 1997).
5 See SEC Release No. 123 (Feb. 27, 1962) (Emphasis added).
6 Under the line of no-action letters issued by the staff since the adoption of Rule 206(4)-2, advisers have been able to deduct their fees from the client's custodial account without being deemed to have custody provided the adviser complies with the following conditions: (1) the client provides written authorization to the arrangement; (2) the adviser follows the procedure of submitting to the client a copy of its bill for advisory services, showing the amount of the fee, the value of assets on which the fee is based, and the basis for calculation of the fee, if the fee is fixed and does not vary with the assets in the account or other factors, at the same time the bill is submitted to the trustee or custodian; and (3) the trustee or custodian sends the client quarterly statements indicating all amounts disbursed from the account. See, e.g., Investment Counsel Association of America (pub. avail. June 9, 1982).
7 We similarly oppose the Commission including within the definition of "custody" arrangements involving advisers that serve as general partners to partnership clients that, under the current rule, are not deemed to constitute custody so long as the general partner complies with the conditions set forth in the PIMS no-action letter. See PIMS, Inc. (pub. avail. Oct. 21, 1991).
8 See Proposing Release, at footnote 23.
9 In fact, to avoid this result, advisers may revise their current practice of billing the custodian—which is mutually convenient for the adviser and the client—and bill their clients directly. This result, which would increase the burdens on both the clients and the adviser, would serve no useful purpose. It would not result in increased investor protection nor would it provide the Commission any greater ability to sanction an adviser who defrauds a client by over billing its account.
10 The conditions set forth in the no-action letters limit the adviser's access to the client's funds and securities and provide for client oversight of disbursals from the account through the receipt of quarterly statements, thereby providing ample protection to investors. See footnote 6, above.
11 In particular, the Institute recommends that the Commission revise the rule to except from the definition of custody those arrangements that comply with the conditions set forth in the staff no-action letters. See footnotes 6 and 7, above.
12 See Crocker Investment Management Corp. (pub. avail. Apr. 14, 1978). These factors are: (1) whether clients' property in the custody of the affiliated company might be subject, under any reasonably foreseeable circumstances, to the claims of the adviser's creditors; (2) whether advisory personnel have the opportunity to misappropriate clients' property; (3) whether advisory personnel ever have custody or possession of or direct or indirect access to clients' property or the power to control the disposition of such property to third parties for the benefit of the adviser or its affiliates; (4) whether advisory personnel and personnel of the affiliated company who have possession or custody of, or control over, or access to, advisory clients' property are under common supervision; and (5) whether advisory personnel hold any position with the custodian or share premises with the custodian and, if so, whether they have, either directly or indirectly, access to or control over clients' property.
13 If the Commission decides to revise the rule as we suggest, we assume that the Commission would look to the factors included in the staff no-action letters to draft the rule text setting out the circumstances under which custody would be imputed to advisers. As such, we reiterate three concerns that we expressed to the Commission in our 1998 Letter regarding the factors set forth in the staff no-action letters and their application. First, it is unclear whether all or merely some of the factors must be met to avoid imputed custody. Second, it is difficult to understand the differences, if any, between certain factors because they often overlap. Third, the specific requirements contained in the factors are unclear (e.g., the circumstances under which the claims of an adviser's creditors over customer assets custodied with the affiliate will be deemed to be reasonably foreseeable). See 1998 Letter, at pp. 4-5 of Appendix B. We recommend that, if the Commission decides to include an additional example under the definition of "custody," the Commission address these concerns to ensure that the example clearly sets forth the circumstances under which custody would be imputed to an adviser.
14 If custody is not imputed to the adviser, we assume that revised Rule 206(4)-2 would not apply to these arrangements.
15 See Glossary of Terms, Form ADV.
16 We note that, although Form ADV includes a definition of "control," that definition does not appear to apply in the custody context. Instead, that definition applies in the context of determining whether natural persons or companies direct the management or policies of advisory firms.
17 We note that Rule 902 of Regulations S under the Securities Act of 1933 defines the term "Substantial U.S. market interest" in a quantitative fashion, and we would recommend using that approach to determine whether the primary market for a security is outside of the U.S. for purposes of this rule.
18 Under the proposal, the term "qualified custodian" would not include a fund's transfer agent. We do not believe it would be appropriate to include transfer agents as qualified custodians for purposes of the rule. See, e.g., Letter from Amy B.R. Lancellotta, Senior Counsel, ICI, to Jonathan G. Katz, Secretary, SEC, dated January 31, 2002, at pp. 8-10.
19 Presumably, advisers would also be required to provide similar notice to their existing clients of any such mutual fund accounts that are in existence upon the effective date of the revised rule.
20 Consistent with our comments regarding the delivery of account statements, we recommend that (1) monthly statements be required only for those accounts in which there was activity during the month and quarterly statements for all other accounts and (2) account statements be permitted to be sent to a client's designee. See IV.A. and B., infra.
21 These provisions of the proposal require the adviser to have an annual examination of the assets by an independent public accountant and require such accountant to notify the Commission of any material discrepancies found during the examination.
22 See, e.g., NASD Rule 2340, requiring members who carry customer accounts and hold customer funds and securities to send customers quarterly account statements; and Rule 10b-10 under the Exchange Act, permitting broker-dealers to provide to customers quarterly reports of transactions effected periodically, in lieu of sending a confirmation to customers upon completion of each transaction. See also Applicability of CFTC and SEC Customer Protection, Recordkeeping, Reporting, and Bankruptcy Rules and the Securities Investor Protection Act of 1970 to Accounts Holding Security Futures Products, SEC Release No. 34-44854 (Sept. 26, 2001), at note 52 and accompanying text.
23 If the Commission decides not to implement this recommendation for all qualified custodians, we recommend that the rule at least provide broker-dealers that serve as qualified custodians relief from the rule's monthly delivery requirement to avoid imposing the substantial burdens and costs on these entities that would result from their having to change their systems to accommodate this new monthly requirement.
24 See, e.g., Rule 10b-10(b)(2), which permits a broker-dealer to send quarterly account statements to "some other person designated by the customer for distribution to the customer."
25 This recommendation is consistent with amendments the Commission proposed to Rule 206(4)-6 in 1994, which were never adopted. These amendments would have prohibited certain advisers from exercising investment discretion with respect to a client account unless they reasonably believed that the custodian of the account was providing account statements to the client "or its designee." See Suitability of Investment Advice Provided by Investment Advisers; Custodial Account Statements for Certain Advisory Clients, SEC Release No. IA-1406 (Mar. 16, 1994).
26 We recognize that an auditor could make a finding of a material discrepancy on the same date as it conducts its examination, in which case the auditor would notify the Commission within one business day of the finding, which would also be within one business day of the examination.
27 For example, an adviser that deducts fees from client assets and is currently not deemed to have custody of client assets in reliance on staff no-action letters may elect, under the revised rule, to discontinue these billing arrangements to avoid having custody of client assets. Such an adviser would need time to advise its clients of, and implement, changes in its billing arrangements.
Copyright © 2017 by the Investment Company Institute


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Can I word wrap my text in my matrix text box? See BelowAsked by czawodzi on July 13, 2015 at 01:27 PM
.form-textbox {
#input_134_0_1 {
width : 500px;
height : 100px;
text-align : center;
word-break : normal;
word-wrap : break-word;
This is what I have in my CSS, my words still keep going to the right and not completely viewable in the text box, unless you arrow over to the right. I am using the Condition portion of jotform to put my words in the matrix textboxes. Can I use the CSS editor to type my words in for the matrix texboxes? Thanks!
JotForm Support
Since the input is a Text Box, it will act as a single line. Though the space for entry has been made larger, it is still a single line as far as the input ability is concerned. Adding CSS will not adjust this property.
You could setup Text Area fields in a similar manner to your Matrix Text boxes. Then set those to be filled by your conditions. This would allow for multiple lines of text. However, the Text Boxes for the Matrix field are limited to a single line.


text:
Americans conflicted over Afghanistan war
WINONA, MINN. -- Christina and Jesse Fladmark were married on Flag Day last year at the band shell on the Mississippi River. They chose the spot largely because Jesse, a soldier, draws strength from the nearby war memorial.
Twenty months later, Jesse is loading military convoys in Afghanistan and Chris is teaching math at Cotter High School, staying in touch with her husband as best she can and counting the months until he comes home. When she mentions his mission, people often say, "Why are we even over there? They should bring everyone home."
"That's really hurtful, even though they are trying to be nice," Chris Fladmark, 27, said over a Baileys and hot chocolate on a rainy southern Minnesota night. "That's not how I or my husband see it."
How to see the Afghan war is a conundrum that stretches from Winona to Washington in a nation deeply divided over the wisdom of the fight. Opinion here, where Rep. Tim Walz (D-Minn.) recently devoted an entire town-hall meeting to the subject, echoes a new Washington Post-ABC News poll that reveals widespread doubts.
As President Obama seeks a strategy for a war now in its ninth year, just 45 percent of respondents said they approve of his handling of the issue, while 47 percent disapprove. Fifty-two percent said the war has not been worth its costs, a rise of more than 12 percent since March.
"I pray," Fladmark said, referring to Obama's imminent decision about whether to send more troops. "I pray that God will make that decision for him."
Winona, population 27,069, is a blue-collar town where Walz came to take a sounding. After teaching geography, coaching football and spending more than two decades in the National Guard, he beat a six-term Republican in 2006 largely because he argued that the Bush administration was botching the Iraq war.
With another war gaining prominence now, Walz keeps returning to the question of a Vietnam veteran who told him that Obama's dilemma over sending perhaps 40,000 more soldiers to Afghanistan reminded him of another president -- Lyndon B. Johnson -- and another choice.
"His question," Walz said, "was, 'Could we have gotten to a peaceful Vietnam without the loss of 58,000 Americans? Could we get to a fairly stable al-Qaeda operation that is less of a heavy footprint, that is more effective?'
"I think they're asking me to challenge my assumption on that, and I will," said Walz, whose Minnesota National Guard duty included a tour in Italy in support of the Afghan fight. He contends that his predecessor in Congress, Gil Gutknecht, failed in 2006 to grasp the "intensity" of dissatisfaction with the Iraq war, and he predicts that "the emotion on this thing will get to that point . . . by next year."
At Winona's busy new American Legion hall on "cheap burger night," Amanda Johnson is already there.
"We've been there so much and lost so many. We shouldn't be caught up in somebody else's war -- especially when it's a guerrilla war," Johnson, 22, says while playing cards and drinking beer. "It seems so senseless."


text:
Jonathan Miller's triumphant staging of Donizetti's comic masterpiece 'The Elixir of Love' returns to the London Coliseum this September for a limited run of only nine performances, while Fiona Shaw brings her unique creative flair to a major new production of Mozart's immensely popular classic 'The Marriage of Figaro' in October.
First time round, both critics and audiences alike greeted Miller's charming new take on this classic romantic comedy, with rave reviews. Now, new life is breathed into the production with a vibrant cast including celebrated soprano Sarah Tynan, fast rising star Ben Johnson and the inimitable Andrew Shore. They are joined by the hugely talented young British conductor Rory Macdonald.
'The Marriage of Figaro', meanwhile, is one of the most frequently performed operas, with music that is cherished and loved by audiences everywhere. This much-anticipated new staging is conducted by former ENO Music Director Paul Daniel, who returns to ENO to lead a talented, youthful and predominantly British cast, which includes Iain Paterson, Kate Valentine, Devon Guthrie and Roland Wood.
Independent readers can purchase full price tickets in the upper circle, dress circle or stalls for either production and get a free programme and drink. To take advantage of this offer, call 0871 911 0200 quoting 'ENO Indy offer'.
The 'Elixir of Love' offer is valid for the following nine performances: 15, 23, 28 September and 1, 4, 6 October at 7.30pm; 17 September at 6.30pm; 25 September and 8 October 3pm.
The 'Marriage of Figaro' offer is valid at the following 10 performances: 5, 12, 14, 19, 21, 26 October and 3, 5, 10 Nov at 7pm; or 29 October at 6pm.
The offer applies to tickets priced: £32/37, £49/£53 and £59/£63 in the upper circle, £68/£75, £79/£86 and £92/£97.50 in the dress circle or £85/£92 and £92/£97.50 in the stalls
Terms and conditions
This offer entitles the purchaser to a free drink (glass of house wine, bottled beer or soft drink) plus a free programme for each full-price ticket booked in the upper circle (£32/37, £49/£53 and £59/£63 ), dress circle (£68/£75, £79/£86 and £92/£97.50) or stalls (£85/£92 and £92/£97.50 ) for any performances of 'The Elixir of Love' or 'The Marriage of Figaro' at the London Coliseum between 15 Sep and 10 Nov 2011. Offer is strictly phone only, at the management's discretion, and not available retrospectively or in conjunction with any other offer. Offer ends 11 Sep, 2011.
- More about:
- Beer
- Don Giovanni
- English National Ballet
- Mozart


text:
Finding the Hidden Gems
The New Orleans Saints have a recent history of unearthing more hidden gems from the Undrafted Free Agent group of players, than just about every team in the NFL. Their roster is usually littered with several of them. And I have a strong suspicion that this year will be no different. After surprisingly not drafting an offensive guard, the Saints soothed many of the fans who feel that position is well understocked, by finding several intriguing prospects. Here's a look at all 21 UFA...
Full Story
May 1, 2016
Dillon Lee Stepped Up For Alabama
The enduring memory of Alabama's 30-16 win over LSU in Bryant-Denny Stadium Saturday night will be the Crimson Tide defense holding the Tigers' outstanding tailback, Leonard Fournette, to 31 yards on 19 carries.
Full Story
November 10, 2015
Alabama Offensive Line Earns National Honors
One positive from Alabama's 43-37 loss to Ole Miss on Saturday evening was the offense racked up 502 total yards, 215 rushing. Those numbers are reflective of the outstanding contribution by a unit rarely glorified with honors. For the second time this season, the Tide offensive line earned national acclaim with the Joe Moore Award Honor Roll designation
Full Story
September 21, 2015
Dillon Lee Mr. Versatility For Alabama
Dillon Lee listened patiently as a reporter asked him about being able to play various linebacker positions "and hold on extra points." "No extra points," he said, "but I play pretty much every linebacker spot we have."
Full Story
August 26, 2015
Tide's Lee, Devall Assess Linebackers
Years ago, in the days of silent films and early day talkies, an actor named Lon Chaney played such a variety of roles that he earned the moniker "Man of a Thousand Faces." At Alabama's Media Day, Tide Defensive Coordinator Kirby Smart unintentionally paraphrased that title when he called senior linebacker Dillon Lee the "Man of Many Positions." He meant it as a compliment.
Full Story
August 13, 2015
Drake, Lee Make Opening Bama Practice
When Kenyan Drake was arrested late in the summer for disobeying a police officer in Tuscaloosa, there was some question if that would be the straw that broke the came's back with Drake. Over the years Drake has been known for two things: explosiveness on the football field and boneheadedness off.
Full Story
August 1, 2014
Dillon Lee Drawn To Alabama Football
Dillon Lee's first self-imposed responsibility as an Alabama football commitment might have been resulted in a little hesitation. Lee, who is from Buford, Ga., said that after he decided on Bama, he contacted other prospects in Georgia about joining the Crimson Tide.
Full Story
February 12, 2012
"He is an incredible athlete."
Dillon Lee, four star linebacker from Buford, Ga., has already enrolled at the Capstone eager to begin his college career for the 2011 BCS National Champions. He talks 'Why Alabama', and much more...
Full Story
January 31, 2012


text:
WORDS Minneapolis, Minnesota
Jeff Anderson
Bobby Lawson
Kim Ralston
Matt Van Slooten
Words are friends from Northeast Minneapolis who grew up digging the same vinyl records by The Beatles, The Monkees, The Beach Boys. Over the years Words have self-released four full-length cassettes, a 7" vinyl single, a CD, and now digital music via bandcamp. ... more
Streaming and Download help


text:
Housekeeper in Bellevue
Hi. How are you today?. We want to offer our services. We offer all about housekeeper. We clean your house and apartment. Don't worry about cleaning materials, we have it. We work with methods and speed. You will not regret our work. We have experiences and excellent recommendations. Free Estimate. Call or text us. TRIAL!!
Housekeeper Details
|Email Address
|Phone Number
|425-628-... Confirmed
Bathroom Cleaning
Kitchen Cleaning
General Room Cleaning
Cabinet Cleaning
Basement Clean-Up
Notes made here will only be seen by you. If you want to message the owner of this listing
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text:
Pellissippi Greenway Cycling
10915 Hardin Valley Road | Knoxville, TN 37932
Knoxville, TN 37932
Region: West
Knoxville, TN 37932
Region: West
The Pellissippi Greenway runs from Pellissippi State Community College to Carmichael Rd, paralleling Pellissippi Parkway to the west.
Knox County
Telephone: 865-215-6600
Length: 1 mile linear
Surface: paved
Entrance: 10915 Hardin Valley Rd
Directions: Take I-40 to Pellissippi Parkway to the Hardin Valley Rd exit and turn left. Travel 0.6 mile and turn right into Pellissippi State Community College. Parking at the college is free.


text:
Chief executive Stewart Regan reveals that the board of directors are yet to decide whether the former Dundee United boss will keep his job following a string of poor results
The Scots sit bottom of World Cup qualifying Group A, eight points short of a play-off spot, and suffered a 2-1 defeat to Wales on Friday before following it up with a 2-0 loss against Belgium.
Whilst Regan refused to discuss whether Levein's position is under threat, he did admit that the former Dundee United boss' performance will be reviewed.
|Scotland are 100/1 with William Hill to qualify for World Cup 2014
"Now is not the time to be making announcements and decisions. That's something that'll happen over the course of the next few days.
"It's important that we just reflect on the start to the campaign, sit down with the manager and with the board and actually look at what's happened over the last few matches and, in particular, what's happened in the last two games and then decide on our course of action.
"It's important that we actually sit down, look at the facts and then decide on the next steps.
"We're all bitterly disappointed to find ourselves bottom of the group after four games.
"Looking back to the dates meeting, where we set out our fixtures, we were all hoping to get off to a much better start."


text:
george fillingham
Go To The Devil - Poem by george fillingham
"Io diro vero, e tu 'l ridi tra 'vivi;
L'angel di Dio mi prese, e quell d'inferno
Gridava: 'O tu del ciel, perche mi privy?
"Tut e ne porti di costui l'eterno
Per una lagrimetta che 'l me toglie,
Ma io faro de l'altro altro governo! "
Dante, Purgatorio Canto V,103-108*
I was traveling the back roads.
I passed the carcass of some large animal,
Perhaps a deer, beside the road.
Melting snow exposed it. Warm air ripened it,
Alerting scavengers. Two were there already.
But a hawk commanded the body.
The two vultures paced around the corpse,
Threatened by the smaller hawk.
The vultures would not challenge.
The talons of the hawk gripped hard the body.
The larger vultures stood and stared.
This was a study in metaphysics.
Each wanted what it wanted;
What God wants God takes.
The rest can go to the devil.
*(Truth will I speak, repeat it to the living;
God's Angel took me up, and he of hell
Shouted: 'O thou from heaven, why dost thou rob me?
'Thou bearest away the eternal part of him,
For one poor tear, that takes him from me;
But with the rest I'll deal in other fastion! '
Trans: Henry W. Longfellow)
Comments about Go To The Devil by george fillingham
Leria Hawkins (1/14/2012 11:12:00 PM)
Bravo! Wonderfull penning...thanks for sharing...LH (Report) Reply
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text:
On Mon, 2 Jan 2012 22:53:49 +0200, Alexey Eromenko <email@example.com> wrote: > Hi, > > I developed Debian-preseed scripts to install Debian 6 on VirtualBox. link: > https://forums.virtualbox.org/viewtopic.php?f=10&t=46798 > > Good news: Debian preseed is found to be powerful & capable of > handling this task. > Thanks to my work, today you can install Debian6-on-Debian6 (inside > VirtualBox) in 10 minutes, 42 seconds (including KDE). Automatically > !..and drink coffee. > Bad news: It is much more complex than necessary. I had to jump though > hoops to make Debian work. Perhaps you'd like to go into detail about the hoops, as it's possible that the real issue is with lacking documentation -- it's possible to do pretty much anything in d-i. > There are many under-water stones that exist for such complex > scenarios: That is certainly true -- For instance, we have an unfortunate tendency to break old preseed scripts by changing the names of the preseed variables in later releases, but the alternative would be to restrict developers too much when they wish to add new features. > =========================================== > 1. GTK-based frontend doesn't work with preseed. > =========================================== > > My isolinux.cfg: > default debian > prompt 0 > timeout 1 > > label debian > kernel /install.$arch/vmlinuz > append initrd=/install.$arch/initrd.gz debian-installer/locale=en_US > console-setup/layoutcode=us netcfg/choose_interface=auto > priority=critical preseed/file=/floppy/preseed.cfg -- > #append video=vesa:ywrap,mtrr vga=788 > initrd=/install.$arch/gtk/initrd.gz debian-installer/locale=en_US > console-setup/layoutcode=us netcfg/choose_interface=auto > priority=critical preseed/file=/floppy/preseed.cfg -- > > When I activated the GTK-based debian installer "gtk/initrd.gz", the > GUI booted up, but it started to ask unnecessary questions about > keyboard layout, and more... (it should not, as I provided them in the > command line) > > Expected Result: > GTK-based d-i should not ask any more questions than ncurses-based d-i > does. Hmm, you seem not to be specifying auto=true (or it's long version: auto-install/enabled=true) -- that allows the keyboard and locale questions to be delayed, such that they can be preseeded by file, rather than on the kernel command line. BTW, you should also be able to use the short form for the locale as well (locale=en_US) but I'd normally use auto mode, and then preseed it in the preseed file. See: http://d-i.alioth.debian.org/manual/en.i386/apbs02.html#preseed-aliases > > =========================================== > 2. Debian does not loads "preseed.cfg" automatically. > =========================================== > Positive Example: Windows XP -- once you boot the OS from CD, it check > floppy disk for "winnt.sif", and if present, it installs automatically > according to this unattended script; else manual installer starts. > > Real-world result: > I had to create re-master custom Debian DVD on-the-fly (using scripting). > > It includes only 4 files: > linux > isolinux.bin > isolinux.cfg > initrd > > This problem is shared with Red Hat and SUSE distros. > > Expected Result: > Bootloader (ISOLINUX?) should check for presence of "preseed.cfg" in > floppy/USB disk/CDROM, and if present, start kernel + this script > automatically. > I'm not sure if it is possible to fix. > in Windows case, the bootloader (Win NT LDR) loads NT kernel, which > does this check on boot. > Any ideas ? > > =========================================== > 3. Debian fails to load "preseed.cfg" from 2nd CDROM > =========================================== > In my isolinux.cfg, I tried: > preseed/file=/cdrom/preseed.cfg > preseed/file=/cdrom0/preseed.cfg > preseed/file=/cdrom1/preseed.cfg > ... > no go. It can't read. > > Works this way: (from floppy) > preseed/file=/floppy/preseed.cfg Odd. I was under the impression that we were mounting the floppy on /media/floppy but I see that seems to have changed since I last looked. Of course, that change looks like it's broken fetch-url's ability to deal with URLs like floppy://preseed.cfg, which is what I was about to suggest as an alternative, but I wasn't really holding out much hope that it would help -- I suppose the fact that this bug has gone unnoticed indicates something about how often people use floppies these days ;-) > Real-world result: > I had to create virtual floppy image with "preseed.cfg". > Red Hat and SUSE do not suffer from this issue. > > Expected Result: > preseed/file=/cdromX/preseed.cfg > Users should be able to load preseed.cfg from 1st or 2nd CD-ROM. And we're mounting CDs as /cdrom* now are we? (rather than /media/cdrom or some such?) -- I'm afraid I pretty much always use http preseeding, so I've obviously lost touch. > =========================================== > 4. Debian preseed/late_command is a nightmare > =========================================== > late_command doesn't support new lines, which makes writing built-in > embedded scripts difficult. > > preseed.cfg -- look for late_command scripting: > http://pastebin.com/aDMgyag1 > > Look equivalent script in Red Hat kickstart: > http://pastebin.com/jEvJkfCL > > Red Hat kickstart way: > cat > /tmp/mywork.sh <<EOF > echo "Hello World !" > echo "Hello World Again !" > echo "Hello World Yet Again !" > EOF > > Debian preseed way: > d-i preseed/late_command string \ > echo 'echo "Hello World !"' > /tmp/mywork.sh > echo 'echo "Hello World Again !"' >> /tmp/mywork.sh > echo 'echo "Hello World Yet Again !"' >> /tmp/mywork.sh > > Debian's preseed/late_command is basically unreadable. If you're doing more that a command or two, you're almost always better off using preseed/run and/or pulling in a separate script and then running it -- both techniques can be seen here: http://hands.com/d-i/squeeze/start.cfg which I much prefer to the kickstart technique, but if you like kickstart, I believe we still have Colin Watson's kickseed udeb, which I also believe allows one to use kickstart files for preseeding debian -- no idea how (or how well) it works though. > Real-world result: > Debian scripts take longer to write, and are difficult to maintain / > read / update. > > Expected Result: > Please provide a better embedded scripting options inside d-i. See above -- for the hands.com reference, you can get more info by looking at http://hands.com/d-i/ -- I've not spent a lot of time on all the classes of late, so it's possible that some of them need a bit of work to bring them up to date with squeeze, but the main structure should be fine (check the dates on files). That should give you a worked example of how one can do rather complicated things in d-i without getting too stressed. (If you have a play, and notice things that need to be fixed for squeeze, please mention them). BTW if the hands.com/d-i/ stuff fits in with what you're trying to do, I'm happy to accept contributions, which could for instance include any classes needed to support VirtualBox, say. Cheers, Phil. -- |)| Philip Hands [+44 (0)20 8530 9560] http://www.hands.com/ |-| HANDS.COM Ltd. http://www.uk.debian.org/ |(| 10 Onslow Gardens, South Woodford, London E18 1NE ENGLAND
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