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Link to Kickstarter : https://www.kickstarter.com/projects/980211135/multi-color-desktop-3d-printing-parfait-printing
Press Release
November 25th, 2014
Your Wild World – The First to Bring Multicolor to Consumer 3D Printing
The Parfait™ printing technique combines vertical color design with custom manufactured filament to enable color printing on most 3D printers that use PLA filament.
Hollis, NH. – November 25, 2014. Today, via Kickstarter, Your Wild World (YWW) announced the first practical method of producing multicolored prints on most filament based consumer 3D printers. The Parfait™ printing technique enables 3D printer users to print multicolor prints using vertical color changes on single head PLA extrusion printers. To achieve this goal there are three steps. First, the objects must be designed with 3D printing and vertical color change in mind. Second, the designer uses YWW's custom software to determine which colors to use and to precisely specify where each color transition should occur while printing. Third, YWW manufactures a custom strand of multicolor filament that is used to print the multicolor object.
The campaign is a unique use of the Kickstarter platform and is based on the motto '3D printing is cool, but 3D printing in multicolor is wild.' What makes this campaign so unique is that instead of raising money to launch a product, the goal is to find a small number of individuals who will beta test and work with the company to assure that the Parfait™ printing technique works on the most popular consumer 3d printers.
Your Wild World's Kickstarter asks technically knowledgeable owners of MakerBot, Afinia 3D, Printrbot, MakerGear, FlashForge, Delta 3D and other 3D printers to help them test this new printing method. YWW will send custom manufactured strands of filament and print files to the Kickstarter contributors. The contributors will provide feedback including color registration on the prints. YWW will use this feedback to fine tune their software that determines the proper lengths of each color in a strand of filament.
In contrast to the average Kickstarter campaign, the YWW campaign is looking to cover the costs of manufacturing the test filament and shipping costs. The pledge categories are strictly limited in number and only people who own specific 3D printers qualify to pledge. The goal of the campaign is to make the Parfait™ printing technique compatible across a wide range of consumer printers.
"Our longer term goal is to make color 3D printing so easy and cost effective that it is the rule rather than the exception," says Megan Moskun, YWW resident artist.
company website: www.yourwildworld.com
kickstarter link: Kickstarter
multicolor designs on thingiverse: http://www.thingiverse.com/yourwildworld/about
press contact: Matt Klisz, email@example.com


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This opalescent white color is soft, sweet and "oh-so-yummy!" This statement necklace works as a delicious neutral to update a dress or blouse. The necklace becomes an essential part of your outfit and shows your sense of style. The emerald cuts of the stones allow the iridescent quality of these stones to really be highlighted and shine.
Approximate Length 16"-18" Adjustable Length
Crystal and Acrylic Stones Used
Lobster Claw Closure
Gold Plated Metal
Open Link Style Chain
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subset: commoncrawl


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Do you really think the 8 day head start is a advantage? I think the only people who are going to benifit from it are the ones with cases of red bull and hot pockets and no job or on vacation. How much can you realy get done in 8 days if you have a job and a family?
P.S. I am still buying the collectors eddition mostly for the security token and the behind the scenes DVD!
Edited, Aug 2nd 2010 6:26am by TheBSTGuy


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by Training, Published Oct. 15, 2009
Former Olympic gold medalists Frank Shorter takes some time to talk about running a marathon, and how to plan your race. Shorter contends
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Salomon Introduces A Shoe Custom Designed by You
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Most Helpful Guy
thrilled. If we believe in civil and human rights marriage equality should be a fundamental need in our society. and considering "pursuit of happiness" is in our constitution its silly that we so often try and take that right away... especially when it's not at the expense of anyone else's pursuit of happiness00|00|0


text: so just finished talking to my ex husband about our son. Child support (that he has not paid in 3 years) school, and visitation for this summer. My sons father does not call, does not involve himself in our sons life at all. he comes, spends a bunch of money on stuff that our son doesnt need, or that i dont want him to have, then leaves, and goes back to his life. and we dont hear from him again until its time for another visit. Mikey came back on Jan 18th from a 3 week visit, and unless i call him, we have not heard anything from him, I know he is in school, and has classes, but he isnt working, and i know he takes time to go to stupid tournaments for MAGIC THE GATHERING (think pokemon, but instead its a bunch of older men playing, with a few women thrown into the mix) which I know from experience when he would drag me to them, isnt cheap, but can never pick up the phone or get online to talk to his son. and Mikey always ends up with his feelings hurt. my father is supposed to visit this summer, as well as my sister, and my kids god mother, and now my ex wants to come get mikey for the entire summer, knowing i have these plans, and that i am hoping to get mikey enrolled in some sports, not to mention he starts kindergarten this year so theres that to prepare for. Am i wrong to say he cant have him for the whole summer. i am having a hard time letting him go for a few weeks, because i know that my son will come back home heart broken again because its the same routine every time, my son doesnt even call him daddy or dad, he calls him by his name, he knows who his father is, but refuses to call him anything but kenny. He calls my SO daddy, and its been that way for nearly 3 years now. I want to do the right thing. but what is that?


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I know that this is totally subjective and I know one man's good game is another man's bad game yadda yadda yadda but hear me out because I'm going to be honest here… I … sometimes… like… bad games. There I said it. Phew I finally got that out-of-the-way!
Don't get me wrong. I love good games too, like your Killzone 3's, your Black Op's, your Mass Effect 2's, your Heavy Rain's, your Uncharted 2's etc. but there's something rather thrilling about finding a niche game that nobody else likes and finding something redeeming about it, something good about it. Okay so your probably wanting to know what kind of games I'm on about… well this is where it all boils down to preference.
I LOVED Deadly Premonition. Not a good game on a technical level, but an incredible game in terms of writing, ambition and sound design. It had extremely mixed reviews on release and scored a lowly 65 on Metacritic but I love that game so much words simply fail me. For me, it was a sort of breakthrough game. Sure, the visuals are undeniably budget but the vision, ambition and story comes close to a sort of artful "soulness" that you seldom find in some of the big budget games that sell millions upon millions.
I LOVED Aliens vs Predator. Yeah, the recent one by Rebellion. Sure, it felt unfinished and rough around the edges but it still captured some of the atmosphere of the franchise and it sounded exactly like the films. It's not a particularly good game as its buggy as hell but I still found myself really enjoying it.
I LOVED Silent Hill: Homecoming. For me, this game is in the top three Silent Hill games (2 and 1 precede it). I know a lot of fans hated it but it had a fantastic story and it captured the Silent Hill atmosphere and vibe really well. It may not have had the subtlety or attention to detail that the Team Silent games were renowned for but I still very much enjoyed this trip to the foggy lakeside town. The music, like in all Silent Hill's, stood out especially and I really liked the central character and the unsettling monster designs. It may not be a bad game per se, but I feel its extremely underrated and no-where near as bad as people make out.
Maybe its human nature to try to side with the underdog. I mean, I know some games get bad reviews, but I still feel like I should always give them a chance. What I really hate are these people who I would like to call "Metacritic snobs" who say things like "that only scored a 75 on metacritic… that's a rubbish game!" Have they played it? Hell no! Metacritic acts as this sort of judge, jury and executioner. And in all honesty I admit to be being guilty of doing it. I have been a Metacritic snob. And I am sorry. But I wholeheartedly believe that Metacritic doesn't tell the whole story. I can totally understand why Metacritic exists as games aren't cheap and it does give you a vague understanding of how a game has been received by the critics, and whether a game is deemed "bad" or "good" by the media. But its subjective. Like I said earlier, one man's bad game is another man's good game. Fact. And at the end of the day, if you like a game no-one else likes then surely you're the real winner. Right? Now where'd I put that copy of Two Worlds 2?
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Structural Policies (Cluster B) covers policies affecting trade, the financial sector and the business environment. Policies impacting trade, the financial sector and the business environment are covered under this cluster. The regional average score for Cluster B was unchanged at 3.2 in 2015. There is considerable variation in scores across structural policies, with trade registering relatively stronger performance and that of the financial sector being lackluster. For financial sector, the region's average score remained stable at 2.9 in 2015, with only a few countries seeing a pullback. The regional score is on par with the average for all IDA countries, although non-fragile African countries have higher scores than comparable countries in other regions. The regional average score for the business regulatory environment in 2015 is 3.1, tied with the average for all IDA countries.
Cluster Indicators


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Medium hip pouch
$ 495.00
This product is currently sold out.
python embossed calf
our highly coveted hip pouch is the best of all worlds – compact, hands-free and effortlessly stylish. neatly fits your most essential items: phone, keys and cards.
- nickel hardware
- python print embossed calf
- black lambskin lining
- extra slide pocket for cards
- width 6.5" height 8.5"
- belt size length 31.5" width 1"
- handmade in Los Angeles, California


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Despite the recent rally, Aditya Birla Nuvo is showing strong growth potential
|, ET Bureau
Updated: Oct 01, 2012, 09.21 AM IST
In the first quarter of 2012-13, Aditya Birla Nuvo's consolidated revenue and net profit have gone up only by 11% and 5%, respectively, on a year-on-year basis. Despite the lacklustre numbers, analysts are bullish on the company because it is expected to report good numbers in the coming quarters. Along with its subsidiaries, it is well-diversified and has exposure to several businesses, such as financial services, telecom, IT and ITeS, textile, fashion, and lifestyle.
The financial services division, the largest contributor to its profit now, is expected to sustain its profitability in the coming years as well. Its life insurance subsidiary has already turned profitable and has started paying dividends. Though the new business premium declined by 1% y-o-y due to delay in regulatory approvals, the performance was better than that of the industry.
It improved its market share by 220 basis points to 8.8%, on a quarter-over-quarter basis. A similar market share improvement is visible in the asset management business, with the AUM market share growing from 9.2% to 9.7%, and broking business share from 1% to 1.5%.
Though Madura Fashion and Lifestyle managed a revenue growth of only 8% in the first quarter, its management has ambitious plans to increase the business, as is obvious from the recent purchase of Pantaloon format business from the Future Group. The acquisition will help the fashion and lifestyle division to become the largest integrated fashion player in the country.
Since Aditya Birla Nuvo holds 74% of the insurance venture, the expected increase in FDI limit from 26% to 49% in the insurance sector can be a major trigger for the stock. Another trigger can be the improved performance in the coming quarters. While a jump of 27% y-o-y in interest cost was the main reason for the smaller profit growth in the first quarter, an improvement is expected in the future.
Strong operating cash flow and capital infusion by the promoter through preferential issues will help the firm to reduce debt and the interest cost burden in the future.
Methodology: We pick the stock that has shown the maximum increase in consensus analyst rating in the past month. It is arrived at by averaging all analyst recommendations after attributing weightages to each of them (5 for strong buy, 4 for buy, 3 for hold, 2 for sell and 1 for strong sell).
Any improvement in rating indicates that the analysts are becoming bullish on the stock. To make sure we pick only companies with decent analyst coverage, this search will be restricted to stocks that have been covered by at least 10 analysts. You can see similar consensus analyst rating changes during the past week in ETW 100 table.


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India's most popular online retailer Flipkart is currently offering up to Rs. 9,000 off for the Apple iPad Mini 16GB Wi-Fi only ( 1st generation) in exchange for old devices.
The e-retailer has specifically mentioned the list of old gadgets that are eligible under the buyback scheme.
The first generation iPad Mini 16GB Wi-Fi will be sold for Rs. 12,900 under exchange for your old gadgets, which could be smartphones, tablets or laptops for that matter.
Recommended: Sony Xperia Z1 Compact Now Available in India: Top 8 Online Deals You Could Consider
Flipkart is also offering the first generation Apple iPad 16GB Wi-Fi for Rs. 21,900 without any offer.
Just for the reminder, the product comes with a 1 year warranty from Apple India and free transit insurance.
Before you make up your mind to get the first generation iPad Mini 16GB Wi-Fi, it is recommended to read the offer in detail.
Apple iPad Mini (1st gen): Highlighted specifications
7.9 inch LCD display with 1024 x 768 pixels
A5 chipset (dual-core)
16GB of internal storage (non-removable)
5MP rear-facing camera
1.2MP front-facing camera
iOS 7
10 hrs Battery Life
Wi-Fi Enabled
Stay tuned to GizBot!


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Previous: US Sends Troops to Panama (CYOAH)
Himmler, in rage over what he considers an American beachhead in his empire, orders the invasion of Panama and Mexico. The troops roll over the border into Panama, and the US army there, and the Panamanian army are forced to fall back on the Canal Zone. Eventually, despite hard fighting, the Americans are forced to surrender, but not before they destroy the San Miguel Lock of the Panama Canal. This makes it harder for SAFA to move their troops. A puppet government is set up in Panama,a fascist one thatjoins SAFA and goes to war with America.
At the same time, SAFA launches an offensive into Mexico.The Yucatan Peninsula rapidly falls, and SAFA forces advance into Mexico. The Battle of Mexico City ends in victory for SAFA, and they secure the southern part of the nation. The USA, with a large influx of troops, manages to hold onto Northern Mexico. the American public is shocked that Fascism has gotten so close to America. The economy booms as America builds up large armies to crush SAFA. But they need time, time the US may not have. What will happen next?
Major SAFA offensives into Northern Mexico
America coverty funds anti-fascist rebels in SAFA
Created by: Azecreth 15:37, September 9, 2011 (UTC)


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Get the complete e-guide to Milan, up-to-date and with detailed instructions, including:
- Detailed description of the attractions
- Description of the itineraries
- list of best restaurants, with links to the review pages
- and all the other details you need to have a wonderful and successful trip:
buy digital version, epub format
buy digital version, mobi format
buy digital version, PDF format
This famous painting, commenced by Leonardo Da Vinci in 1495 and completed in 1497, is considered one of the most significant art creations worldwide. The painting shows Jesus announcing to his twelve Apostles that one of them was going to betray him.
Da Vinci painted his masterpiece using strong tempera on a dry wall instead of a wet one; this is the reason why it begun to fade soon after its completion. In time, the fresco has undergone a number of restoration interventions, of which the most recent was begun in 1978 and finished in 1999. The work has made original pictorial excerpts re-emerge and has shown more of Da Vinci's sense of color and drawing techniques. After the restoration, a sophisticated air filtering system was installed to impede the entry of dust, damp, vapor and polluting substances.
You need to make reservations well in advance to be sure to visit the Cenacolo, the waiting list lasts for months.
Where to stay in Milan
There are hotels, apartments, B&Bs and guesthouses available, check it out and make a reservation here.


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Pet Collar Charm: Zen "Strength" Tag
This was the perfect little token of support for my best friend's dog who was diagnosed with cancer... May it bring her strength!
Anyone who knows me knows the fastest way to melt me into a puddle of 'awwwww' is a puppy. And if that puppy is a beagle, well everything is right with the world! They're simply adorable - the most precious breed. And this charm c... Anyone who knows me knows the fastest way to melt me into a puddle of 'awwwww' is a puppy. And if that puppy is a beagle, well everything is right with the world! They're simply adorable - the most precious breed. And this charm captures the beagle's charm perfectly :) If you're friends with a beagle, you know they're always interested in whatever you're doing up there - hence the alert tail and constantly upturned head. If you don't want a nosy dog, don't get a beagle! This charm captures that ever-present pose, with attention to detail all across the spots and the ears as well. This would make a great little gift for any dog fan (there's tons of other breeds available as well) and they're only $18!Tags: Dog, charms, silver jewelry, So Cute!!, dog charms, Beagles, silver charms, gifts for dog peopleAdded 8 Years Ago from Whiskazzandpawzz
Let's all just admit that your tiny dog is totally adorable and spoil-worthy and that this little charm is the perfect thing to go on his or her collar. Come on, people.Tags: Dog, collars, rhinestone, Sparkly!!, dog charms, bonesAdded 9 Years Ago from Target
They are your wild, run through the house with muddy feet, get in the trash crazy animals but they will always be your angel. That's why these punky dog charms make such a great fit!Tags: charms, dog tags, collars, dog charms, dog collars, Rockin' Charm, Angel Rockin' Charm, Angel CharmAdded 9 Years Ago from Rockindoggie
The perfect puppy. Small, quiet, mess-free, and --best of all-- made of diamonds and emeralds.
My perfect doggie Mothers Day gift (hint, hint).Tags: charms, Mothers Day Gifts, pets, Dog, dog bones, lv, Mother's Day, Pet Fashion, gifts for pet loversAdded 10 Years Ago from eLuxury
Add a little luck and alot of shine to your pets collar.Added 10 Years Ago from Handsnpaws
That is one ruff dog tag! This bad to the bone sterling silver tag protects your pet in style.Tags: animals, pets, Dog, skull, charms, Pet Fashion, Pet Owners, dog products, dog tagsAdded 10 Years Ago from Thepamperedpup
I love the unique hand made quality of this pet charm.Tags: pets, Dog, charms, hearts, Valentines, Pet Owners, dog charms, Dog Owners, Valentine's Day Gifts for PetsAdded 10 Years Ago from Theritzyrover
And I thought the key to my pups heart was with food, boy was I wrong! This adorable charm is cute enough to wear on your own wrist.Tags: pets, Dog, charms, Valentines, dog lovers, Dog Owners, dog charms, heart charms, LilyCharms Key To My HeartAdded 10 Years Ago from Pawpalaceonline
Add a little "bling" to your dogs collar. I love these Fou Fou Danglers because they come in so many different really cool charms, one for each of your dogs moods!Tags: bling, pets, Dog, guns, charms, dog jewelry, dog lovers, dog charms, pampered pupsAdded 10 Years Ago from Foufoudog
This is one bone worth digging up. Paws off pups, these blingy bones are for your owners who love diamonds and 14K gold.Tags: pets, Dog, diamonds, holiday gifts, charms, designer jewelry, pet lovers, dog lovers, dog charmsAdded 10 Years Ago from HSN
A cute and great smelling gift for any dog lover plus hidden inside are one one of four different dog charms. Two gift in one!Tags: candles, animals, Christmas, pets, Dog, pet lovers, christmas gifts, dog lovers, stocking stuffersAdded 10 Years Ago from Thehautehound
For the ultra swanky pup, these 14-karat yellow gold-plated brass and enamel charms come in 3 great shapes. Choose between the coffee mug, cab, or dog carrier or select all 3!Tags: Juicy Couture, gifts, Dog, holiday gifts, Juicy Couture Charms, dog lovers, stocking stuffers, dog charms, Gifts for Dog LoversAdded 10 Years Ago from Neiman Marcus Online
A charm for each season, the gift box includes 6 different charms ranging from a Party Hat, Skull and Crossbones, Apple, Candy Canes, Margarita and Snowman.Tags: gifts, Collars, holiday gifts, charms, dog lovers, stocking stuffers, dog charms, dog collars, pampered petsAdded 10 Years Ago from Callingalldogs
Jewelry is a girl's best friend. I love this twist on the breast cancer charm.Tags: pink, breast cancer, animals, pets, Dog, THINK PINK, breast cancer awareness, charms, dog loversAdded 10 Years Ago from Felinefido
These adorable angels will watch over your pet while purchasing the charm help the fight against breast cancer.Tags: pink, animals, pets, Dog, breast cancer awareness, charms, dog lovers, dog fashion, dog charmsAdded 10 Years Ago from Felinefido
A sweet treat that's too cute. Add it to your pets collar for a little bling.Tags: animals, pets, Dog, cupcakes, Pups, dog charms, Cupcake LilyCharms, Doggie Cupcake Charms, Dog BlingAdded 10 Years Ago from Muttropolis
14K plated charm braclet with adorable bone, paw print, fire hydrant, "I love my dog", dog bowl and Swarovski crystal bone charms. Time to start my Christmas list!Tags: Dog, animals, gold, pets, charm bracelets, puppies, pet lovers, dog lovers, dog charmsAdded 10 Years Ago from Maximusboxerproducts
Delightful and adorable charms for any dog lover!Tags: gifts, pet lovers, dog lovers, Pet Lover Products, dog charms, Dog inspired jewelery, Pet inspired jeweleryAdded 10 Years Ago from Neiman Marcus Online
Every pampered pup deserves their own juicy charm.Tags: Dog, fashion, bling, puppies, pampered pets, Pups, dog products, pet products, Animal LoversAdded 10 Years Ago from Glamourdog
Have a dog that can't go through the house without his happy tail causing havok? Then this collar charm is for your fido and his power tail!Tags: pet gifts, dog charms, collar charms, Wag thisAdded 10 Years Ago from Bigpawdesigns
Now the dog has some class. For little dogs only mind you. Comes in blue sapphire which I think is about perfect. They also have a larger tag and some really cool letter charms. All Swarovski, very bright.Tags: swarovski, charming, Dog Goods, dog clothes, dog carriers, dog t-shirts, dog treats, dog products, dog tagsAdded 10 Years Ago from Smalldogmall
Charming, absolutely charming .... Now, is there one for cat lovers?Added 10 Years Ago from Charmingdogs
I like this dog tag too - I have a dog who will run for hours in hopes of catching those silly squirrels.Added 11 Years Ago from Bigpawdesigns


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So, me and my boyfriend(we are both Christians) have been together for a little over a month and we just had our first kiss (neither of us had been kissed before). My parents found out and got real mad and were saying how I am a tease because I don't want to have sex before I am married, but I am arousing him. I really like kissing and hugging him, but I don't want to disobey my parents and rot in Hell for all eternity. Any suggestions would be appreciated.
Most Helpful Girl
If your trying to live according to the Bible and you're questioning your action, maybe you need to look at yourself and really ask yourself if you are doing something that God disapproves of. A lot of these answers talk about how your parents need to adjust to the real world and every Christian sins. Things is to live by the Bible is not a common thing living in this world. It's the Devil field on earth. Yet, you have the strength to not conform, mistakes will be made of course. the Bible isn't for the rich and healthy, but the poor and sick.
In laments term, you are suppose to obey your parents but it's what in your heart that tells you if what your doing is inappropriate. Seek help from a older member YOU RESPECT from your church or something. Sometimes getting opinions from other adults are more influential.
If all else fails, pray about it! He'll let you know.11|00|0


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Industry Insights
Teaching Your Children About Taxes
Written by CTM Partner Scott Weingart
OK, let's face it, taxes may not be the most interesting topic you would want to share with your kids. At some point in their lives, as they evolve towards becoming an adult, the responsibility to understand and file their own tax returns will eventually be theirs. The parent cannot take ownership of this task forever.
As a tax preparer, I am amazed every year when my clients tell me "they will be sending me their kids' tax documents soon." I am not talking about 10 year olds. I am talking about young adults who have graduated college and have embarked on their careers. I always encourage my clients to have their adult children deal directly with me. I tell them I would be happy to work with their children and teach them about taxes. This past weekend, I ran into a client at a party and she actually thanked me for working with her kids this past tax season. It was a "win-win" for both of us: Her kids got educated in basic income taxes and I, perhaps, got new clients!
Having two boys in their early 20's, neither of whom is going to become an accountant, I am well aware that they don't know much about their tax returns. This past year, I made sure they gathered their tax documents (W-2's and 1099's) and sent them to me. Once I completed their tax returns, I went over the numbers with them and had them sign efile authorizations, just like any other CTM client. At a minimum, they now understand why they owe taxes with their return or why they are getting a refund (they told me that refunds are preferred). I was able to provide them with a basic overview as to a responsibility they either didn't know about or was a great mystery to them. This filing responsibility is now theirs, every year by April 15th.
Now that I have addressed this topic with my kids, it's on to my next task - teaching them that cell phones and cell phone service are not free. It's just a matter of time before I move them off my plan!
Renting Out Your Vacation Home - Tax Considerations
Written by CTM Accounting Manager Julie Babetch
Many of our clients own a second home, and sometimes, it is a good idea to consider renting it out as long as the circumstances are right. It might be a nice way to pick up some extra income. Understanding the tax rules ahead of time can help you take advantage of tax breaks and avoid any surprises at tax time. Below is a brief outline of the tax rules you should be aware of if you decide to go down this path:
The 14-Day Rule: Short-Term Rentals
This is one of the very few times you can make money tax free. If you rent out your home for 14 days or fewer during the year, you do not have to report the rental income on your tax return. In addition, there is no limit to how much you can charge. The house is considered a personal residence, and you can deduct mortgage interest (up to $1 million of acquisition indebtedness) and real estate taxes. However, you cannot deduct any rental expenses or take any depreciation deduction.
EXAMPLE: Mr. and Mrs. Stone have a vacation home in Naples, Florida. Although they stay at their vacation home every winter, they rent out the home for 14 days each summer to their friends, Mr. and Mrs. Rockwell. The money paid by the Rockwells to the Stones is tax-free rental income, and the Stones do not have to report this income on a Schedule E tax form.
Part-Time Rental
The tax rules become a little bit more complicated if you rent out your home for more than two weeks each year, but use it for personal purposes, too. In this case, you must report all rental income, while only deducting a portion of your expenses, depending on the costs associated with your personal use versus your rental use.
If you use the vacation home for more than 14 days or 10% of the total days it was rented to others (whichever is greater), the IRS considers the property a personal residence. In this situation, rental expenses, such as insurance, property taxes and mortgage interest, up to the level of rental income, may be deducted, but rental loss may not be deducted – only zeroed out. Any excess will carry forward to future tax years.
EXAMPLE: Mr. and Mrs. Stone rented their vacation home out to the Rockwell family for 50 days. They used the house for personal purposes for 25 days. In this case, 25 days is greater than: the greater of 14 days or 10% of the total days the property was rented to others at a fair rental price-5 days (10% of 50 days). Therefore, the Stones must report the rental income. They can deduct the expenses up to the income and carry forward the unused deduction to the next year.
Full-Time Rental (Limited Personal Use)
If you use your vacation home for 14 days or fewer, there is no "deemed personal use" and the IRS considers you a landlord. You must report all rental income. However, you may deduct rental expenses, such as fees to property managers, insurance premiums, repairs and maintenance, mortgage interest, property taxes, utilities and depreciation. Your expenses can exceed your income and may be further deductible, subject to the passive activity loss rules.
The key here is to limit your personal use to 14 days or fewer and with a taxpayer-friendly rule, it is very doable. The IRS does not consider days spent on repairing, maintaining, "winterizing"/getting your home ready for summer "personal use days." The law states, however, that the time devoted to working must be "substantial." There is no definition of "substantial" but keeping logs of time, tasks, and meetings with repairmen is crucial. Family members can even be present enjoying the home while you work to get it ready.
EXAMPLE: Mr. Stone owns a cabin in the mountains that he rents for most of the year. He spends a week at the cabin with family. Mr. Stone works on maintenance of the cabin 3 to 4 hours per day (and keeps records of his work) and spends the rest of his time with family hiking, fishing and relaxing. The main purpose of being at the cabin that week is to do maintenance work and get the cabin ready for renters. Therefore, the use of the cabin for the week by Mr. Stone and his family will not be considered personal use days.
As you can see, well-documented maintenance and limited use of a vacation home can allow a taxpayer to enjoy the home for personal purposes while still benefiting from property-related tax deductions.
The vacation home tax rules can be confusing. They are loaded with counting days of personal use compared to rental use. If you need help in this area, please be sure to contact your CTM partner or manager for guidance.
Tax Season Secrets Revealed: CTM Accountants Spill the Beans
Written by CTM Marketing Leader Debra O'Malley
Although we have plenty of work to do year-round, there's nothing that quite compares to "tax season" at CTM – where our full time accounting staff spends several months preparing hundreds of tax returns for our clients. For more than four decades, CTM has prepared its staff for the January to mid-April marathon by ensuring they are adequately trained and up-to-date on the latest IRS provisions. But it's our creative initiatives and mid-season antics that help boost morale and maintain a high level of productivity throughout this race. For example, on multiple occasions, we've hired a professional massage therapist to give employees 15-minute back massages to help alleviate the pressures. We've also rolled out our "Shamrock Shake Break" or "Dairy Queen Dream" for a tasty after dinner treat. Most recently, we started hosting a "dinner-and-a-movie" night, where we all meet for dinner at a local restaurant and then see a select movie at the theater afterwards.
While these "perks" can't erase the grueling 55-hour plus work week schedules, they do offer a nice diversion to help take the edge off. To gain a better understanding of what it's like to work at CTM during this hectic time, we asked several of our employees to tell us what they like about tax season, what they don't like about tax season and what, if anything, would they change. Below are a few comments from employees who have worked at the firm anywhere from two to more than 20 tax seasons.
"I like that we get the chance to reconnect with people we may only talk to once a year. It gives me an opportunity to catch up on what is happening in their lives."
"I like the camaraderie among staff and partners during our dinner breaks in the kitchen."
"By the time I leave the office, there isn't much traffic on the road, so I can get home faster."
"I really like the work!"
"We are so busy, that the days go by much faster."
"I like the flexibility with my work schedule so I can decide how I want to spread out my hours during the week."
"I like the Happy Half Hours on late Friday afternoons."
"I like the variety of dinner options offered this year."
"I don't like the lack of time available to spend with family, friends or interests outside of the office."
"I don't like the stress it brings nor do I like dealing with the stress of others."
"I don't like the recently imposed March 15th deadline for filing partnership returns."
"The first week is kind of rough, but after a while, you get used to the new norm."
"I don't know what I would change. It kind of comes with the territory of being an accountant."
"I would give people the opportunity to become more specialized, so if you like doing one area of tax work, you can focus on doing that."
"Hire more interns to help with certain projects."
CTM Movie Review: "The Founder"
Written by CTM Partner Scott Weingart
CTM recently had another "dinner and a movie" night. We try to make our movie viewing selections inspirational. You may recall that we previously went out as a firm to see the Ben Affleck thriller, "The Accountant." What a way to motivate accountants to do their best during tax season! This time, the movie of choice was the pseudo biography about McDonald's founder, Ray Kroc, starring Michael Keaton. How good was Michael Keaton in his role? Let's just say that he was so convincing, you probably would forget that he was Michael Keaton and just see him as Ray Kroc. Now, if this movie doesn't cause all of us to visit a McDonald's drive-thru for a quick burger and fries, I don't know what would!
The movie picks up at the beginning of Ray Kroc's career as a milkshake mixer salesman. He travels across the country visiting quick service drive-in restaurants, unsuccessfully delivering his sales pitch to reluctant business owners. Eventually, he receives a telephone call from a super busy burger joint in San Bernardino, California, operated by the McDonald brothers – Richard James "Dick" McDonald and Maurice James "Mac" McDonald. He decides to pay them a quick visit and comes away thoroughly impressed by their restaurant operation. Instead of making people wait in their cars for a roller-skating waitress to deliver the goods, the McDonald brothers operate their restaurant with a walk up window. Perhaps this does not seem like a radical idea, but it certainly was a departure from the standard service concepts of that time.
Also unique was the focus on four simple products: burgers, fries, soft drinks and milkshakes. Contrast this menu with the typical laundry list of items sold by a quick service restaurant today and it makes you long to go back to a simpler time where the focus was on what one really does well. And that is how McDonald's got started. Their product was unique and they were good at selling it. Imagine people lined up outside the restaurant for an opportunity to buy a hamburger.
Of course, Ray Kroc took this idea and "supersized" it. Expansion through franchising was his brainchild. The McDonald's brothers were reluctant to move forward with this idea and per historical accounts (and in the movie) were constantly at odds with Mr. Kroc. Achieving product uniformity and precision in the kitchen were critical. In one movie scene, Mr. Kroc is amazed by the McDonald brothers' development of the Speedee Service System. The McDonald brothers bring their employees to a park and recreate a kitchen setting using chalk on the pavement. They tirelessly direct their employees thru a mock kitchen scenario where they move like ballet dancers to accomplish their tasks. All of the equipment has to be precisely laid out in order to get the most efficient production out of the kitchen and employees.
Does the beginnings of the McDonald's restaurant translate into the McDonald's of today? Well sort of. One thing is clear, the idea of having the restaurants owned by wealthy, non-working investors does not work. In the beginning, Mr. Kroc allowed some of his country club buddies to own and operate a few of the restaurants. He quickly found that without an "in-the-restaurant partner," things could quickly get out of hand as the operating standards and food product started to vary dramatically from the original concept. That is why today, McDonald's franchisees are fully invested in the restaurant concept, giving up whatever they did in their prior careers.
Ray Kroc was an unrelenting, tireless businessman who would stop at nothing to get his way. He may have taken advantage of many people along the way (including the McDonald brothers, whom he coaxed into selling their ownership interests in their restaurants for a small, perhaps unfair, price), but without his drive and determination, the McDonald's brand would not be what it is today, one of the largest, most successful restaurant franchises in the world.
Recently, one of our employees shared an email from a relative whose dad used to do business with Ray Kroc back in the day:
"Yes, my dad was his meat supplier when he started. My dad was already working 6 days a week, and then Ray would call our house every Sunday, needing more meat immediately. I remember one Sunday, we were in the car leaving to go to (grandma's), when my dad heard the phone ringing inside the house. My mom kept saying "don't answer it!" He did, and we all had to pile out of the car so he could go to work. As a favor, Dad also supplied their hamburger buns (because he could buy them cheaper than Ray could), and sold them to McDonald's at his cost. Ray made so many demands and broke so many promises, that eventually, my dad concluded that if he continued to sell [to] McDonald's Ray Kroc would end up owning him, so when Ray made one more costly demand, Dad told him to call his bun guy. Possibly the best decision he ever made, as McDonald's subsequently bankrupt several meat companies. Ray would demand a contract to buy for a specific cost, in order to keep prices consistent. But then if costs dropped, he'd break the contract. Of course if costs went up he'd take you to court to enforce the contract."
So, draw your own conclusions from this story. The movie was definitely worth seeing, especially if you are in the restaurant business, or just plain like quick service food. One thing is certain - CTM employees are definitely charged up after seeing this movie, and ready to work another tax season!
Review Your Tax Returns
At CTM, we strive to prepare your tax return correctly. Sometimes, however, there are items on your tax return that we cannot possibly know. By spending a few minutes taking a quick look at a draft of your tax return before it is filed, you can save a lot of work to correct an inadvertent error or omission.
Last year, the extended tax deadline for filing personal returns was October 17, 2016, and many returns went down to the wire. Unfortunately, by the next day, we were already correcting some tax returns.
- In one case, a tax return was rejected from Efile because a client's 22-year-old daughter had filed her own tax return earlier in the year, claiming an exemption for herself. As a result, her parents could not claim her as a dependent, so their tax return had to be amended.
- In another case, a client contacted us after their return was Efiled and advised us that their son, born in October 2015, was not listed as a dependent on their tax return. Of course, we did not know they had welcomed a new child, so we had to amend their return to claim an additional dependency exemption for their son.
In both cases, amended returns could have been avoided if the client had reviewed the draft of the tax return. It is not good tax planning to wait until the last minute to file a return, if avoidable. But if that is the case, it is always prudent to take a look at your return to make sure it is accurate before we release it for Efile.
Key Due Dates for Federal Tax Returns
In 2015, President Barack Obama signed several pieces of legislation that included revenue provisions impacting the 2017 filing due dates for 2016 Federal Tax Returns. Click here to see the revised deadlines.
Trump Tax Plan – What's In Store?
Written by CTM Partner Scott Weingart
Now that Donald J. Trump has been elected the 45th president of the United States, we are likely to see some changes to our current tax code next year. Many of our clients have been asking us what is in store, so we decided to write a brief summary highlighting some of the potential changes on the horizon. We emphasize the words "potential changes," because President-elect Trump by himself does not have the authority to unilaterally change our tax code. These changes have to be approved by Congress, so the end results are likely to be very different from the proposed changes outlined in Trump's tax reform plan.
Trump's first tax plan came out in early September 2015. This tax plan was revised almost a year later in 2016. On its face, Trump's tax plan would substantially lower individual income taxes and the corporate income tax, though the largest benefits in dollar and percentage terms would go to the highest-income households. Overall, these lower tax rates would result in almost a $6.2 TRILLION reduction in government revenues over the next decade. On the flip side, it is projected that federal debt would rise by at least $7.0 TRILLION over the first decade.
Individual Income Tax Changes
Right now, the tax code contains seven tax brackets, with a top tax rate of 39.6%. Trump's plan would consolidate these tax brackets into three (12%, 25% and 33%), with the top marginal income tax rate of 33% being reached when taxable income hits $112,500 for single filers and $225,000 for married filers. The tax rates on long-term capital gains and qualified dividends would remain the same as they are now – 0%, 15% and 20% - depending on your income level. What is also interesting is that while Trump's original tax plan included a zero tax bracket for certain taxpayers, this feature no longer exists in his recently modified plan. Trump's lowest bracket now requires single taxpayers with taxable income under $37,500 and married taxpayers with taxable income under $75,000 to pay 12% (which is actually greater than compared to current tax law).
In addition to changing the income tax rates and tax brackets, Trumps plan would also make other changes that would impact taxes. Right now for 2016, personal exemptions are worth $4,050 and the standard deduction is worth $6,300 for single taxpayers and $12,600 for married filers. The exemptions and itemized deductions are subject to phase-out depending on your income level. The Trump plan would completely eliminate personal exemptions, but would increase the standard deduction for single filers to $15,000 and married filers to $30,000. Itemized deductions would be capped at $100,000 for single filers and $200,000 for married filers. Perhaps most importantly, the Alternative Minimum Tax (AMT) that affects so many middle income taxpayers would be completely eliminated. And, to further reduce taxes, the Net Investment Income Tax of 3.8% on investment income such as interest, dividends and capital gains (which was passed as part of the Affordable Care Act) would also be eliminated.
The Trump plan would include major changes in the area of childcare. There would be an above-the-line deduction for children under the age of 13 as well as for the eldercare of a dependent (though there would be caps for taxpayers with total income over $250,000 single or $500,000 married). The childcare exclusion would be available for families who use stay-at-home parents or grandparents as well as those who use paid caregivers, and would be limited to a max of four children per taxpayer. The eldercare exclusion would be capped at $5,000 per year, but would be increased each year for inflation.
The Trump plan would offer spending rebates for childcare expenses to certain low-income taxpayers through the Earned Income Tax Credit (EITC). All taxpayers would be able to establish Dependent Care Savings Accounts (DCSAs) and make an annual contribution up to $2,000 for the benefit of specific individuals, including unborn children. To encourage lower-income families to establish DCSAs for their children, the government would provide a 50% match on parental contributions of up to $1,000 per year.
Business Tax Changes
The corporate income tax rate would be cut from a top rate of 35% to a top rate of 15% and eliminate the corporate alternative minimum tax. In addition, pass-through entities would be taxed at a 15% rate commensurate with traditional corporations (compared to having the pass-through income taxed at the highest individual income tax rates of 39.6% under current law or 33% under the proposed Trump plan). In the area of controlled foreign subsidiaries, there would no longer be the opportunity to defer income. However, the foreign tax credit would be preserved. Trump's tax plan would provide the opportunity for a one-time deemed repatriation of all foreign profits currently deferred at a rate of 10%. Finally, the deductibility of interest expense would be capped at a certain level. Firms engaged in manufacturing in the U.S. may elect to expense capital investment and lose the deductibility of corporate interest expense. This would require an election and once made, can only be revoked within the first three years of the election.
Estate Tax
The estate tax would be completely eliminated. However, appreciated property held until death and valued over $10 million would be subject to a capital gains tax (so no step up to fair market value). To prevent potential abuse in the area, the contribution of appreciated assets into a private charity established by the decedent or the decedent's relatives would be disallowed.
Overall, the Trump plan is projected to cut the average tax bill in 2017 by $2,940 and increase after-tax income by 4.1%. However, the highest-income taxpayers (0.1 percent of the population, or those with incomes over $3.7 million in 2016 dollars) would experience an average tax cut of nearly $1.1 million, over 14% of after-tax income. Households in the middle fifth of the income distribution would receive an average tax cut of $1,010, or 1.8% of after-tax income, while the poorest fifth of households would see their taxes go down an average of $110, or 0.8% of their after-tax income.
The center for Federal Tax Policy at the Tax Foundation projected that the original Trump tax plan would have grown long-run GDP by 11.5%. The Tax Foundation's new estimates for the revised Trump tax plan is that the U.S. economy would experience an increase in long-run GDP by 6.9%. Will any of the changes discussed in this article come to fruition? Maybe – but it is almost certain that Trump's tax plan will go through many revisions by Congress next year. So, don't go spending those extra tax dollars just yet!
Valuation Discounts May Be a Thing of the Past
Written by CTM Accounting Manager Julie Babetch
Family Limited Partnerships (FLP's) have been used as part of family wealth transfer planning for quite some time. They can be used to manage and control family assets, particularly as part of a succession plan for family businesses. The majority owners of these partnerships have the ability to gift smaller partnership interests to family members at a reduced value by using valuation discounts.
The type of valuation discounts that are typically applied are the "minority interest, "lack of marketability" and "lack of control." These discounts can sometimes in total reach 35% or higher. When applied to the value of a gift, these discounts provide significant estate and gift tax savings by reducing the value of the transferred interests.
Let's look at an example. Under current law, a married couple with $10,000,000 worth of assets held in an FLP may decide to gift 30% of the partnership to their kids. If no discount were applied to value the 30% ownership interest, the interest might be worth $3,000,000. If an appraiser was hired and he or she decided to apply, say a 25% combined discount for lack of marketability and lack of control, the 30% interest might only be worth $2,250,000. These combined discounts could result in decreasing the 30% ownership interest by $750,000 and potentially saving up to $300,000 in gift tax.
Unfortunately, on August 2, 2016, the Treasury department decided to crackdown on the aggressive use of valuation discounts. The newly proposed Treasury Regulations under IRC Section 2704 are expansive, and they would severely limit the use of valuation discounts for any type of FLP or other family business transfer, where the family would retain control before or after the gift occurs (or bequest in the case of transfer after death).
What does this mean? Under the new regulations, the gift of the limited partnership interest in our example may have to be valued at or very close to $3,000,000, and the remaining 70% interest may have to be valued at or very close to $7,000,000.
The Proposed Regulations must go thru a 90-day public comment period, which will last thru November. After that, a public hearing will take place in December. Finally, Treasury would need to re-evaluate these provisions before final issuance (which in turn would not take effect until 30 days thereafter). Time is of the essence if you are planning to gift business interests to family members. It is a good idea to get this done before the end of 2016 and before the regulation becomes final!
Judge Grants Injunction Against New Overtime Rule
Written by CTM Accounting Manager John Gillham
On May 2016, the U.S. Department of Labor issued the final Overtime Rule, which included a provision providing overtime pay to employees with annual salaries under $47,476. This rule was set to go into effect on December 1, 2016. However, last week, a U.S. District Court Judge granted an Emergency Motion for Preliminary Injunction, which effectively prevents this rule from being implemented and and enforced. The U.S. Department of Labor is currently considering legal options to reverse this decision.
At this point, it is unclear how this situation will play out. The courts still have to review the merits of the case objecting to the Final Overtime Rule. Congress may step in and pass legislation, possibly with a lower salary threshold. At the very least, it appears the Overtime Rule will be delayed past December 1st. And it is likely the case won't be resolved until after the new President takes office. This creates additional uncertainty.
Many employers have already taken steps to comply with this Final Overtime Rule. It may be advantageous to keep any changes you made in place for now. Because everyone's situation is different, we suggest you contact us at (847) 444-1040, to discuss all your options or answer any questions you may have.
Ransomware: The Newest Threat to Your Business
Written by CTM IT Manager Ken Root
According to recent statistics (including a report released by Kaspersky Lab, an international software security group), 2016 could be the year that cyber-criminals wreak the most havoc on businesses worldwide. Attacks on businesses were 5 ½ times higher in the 1Q 2016 compared to the same period in 2015. Cyber-criminals are targeting more and more businesses regardless of their size or the type of computer systems they are using.
It is estimated that cyber-criminals collected $209 million in the first quarter, and by the end of the year, they will collect approximately $1 billion. The actual amount will probably be larger because many organizations choose not to report these crimes.
Ransomware Threat
So, what is this latest threat that will cause all this turmoil and financial loss? It is called Crypto-ransomware or ransomware for short.
This malicious software locks the files on your computer and then demands payment, reportedly as high as $17,000, to receive the key to unlock your files. Typically, payment must be made in a virtual currency, like Bitcoin, which is often times not traceable. The locked files include those on your network drives that your computer has access to, so it can affect multiple computers. Newer variants of ransomware will delete these files if you do not pay within the time specified.
How Ransomware Works
Ransomware attacks come in the form of ads on websites, as well as emails containing attachments and links. Website Ads will attempt to trick a person into thinking they have no anti-virus protection, they have visited an illegal website, the copy of their operating system is illegal or local law enforcement has detected illegal activity, etc. Fraudulent Emails use topics such as "you haven't paid a bill," "your friend sent you a request/file," any current event (e.g., Zika virus, Brexit, Politics, etc.), free goods or services or emergency broadcasts, etc. Attackers will use anything they can think of to trick the recipient into opening the email and clicking on a link or attachment. In both delivery methods, they typically use company and government logos to make them look legitimate.
Protecting Your Assets
There are a number of things you should do to protect yourself against this threat:
- Be sure you are running the most recent version of your computer's operating system.
- Add a firewall to the equipment your Internet Service Provider provides you. This firewall should not be older than two years old and be what is referred to as a "Next Generation Firewall" by many security appliance manufacturers. The firewall includes virus and intrusion protection and other security measures to stop threats before they get into your business.
- Backup your files every night. Backing up to disk and/or the Internet is the preferred method.
- Each computer should have a security software package, including a firewall running on it. Be sure that this software is continually being updated.
None of the above solutions can protect you or your business from every attack. An important element of defense is a human firewall. Everyone in your organization must be alert and consider whether they should click on a link or attachment before doing so. There are several training solutions available from various sources that will help your employees detect what to open. The most effective companies send frequent tests so employees can see what the latest attacks look like without doing damage to your Information Technology system.
If ransomware users are successful in an attack against you, there are typically two options to resolve this threat, either 1) pay the ransom fee, or 2) restore your system from backup. A recent poll of Spiceworks members, an IT community website, revealed almost all IT professionals choose not to pay the ransom.
If you have further questions about ransomware, contact CTM's Information Technology Manager Ken Root at email@example.com.
School's Out, Now What? Your Child's Summer Camp Expenses May Be Eligible for Tax Credit!
Did you know that bringing little Johnny to that pricey summer sports camp may turn out to be more advantageous than you think? Of course, it's beneficial for keeping him active during the lazy, hazy days of summer, and it is a safe place for him to play while you're at work, but this annual summer ritual may also be good for your bottom line…on your tax return.
According to IRS Publication 503, Child and Dependent Care Expenses, some of the costs (up to 35% of $3,000 in qualifying expenses) associated with sending your child to camp may be claimed as a credit on your taxes so long as the following criteria is met:
- You (and your spouse if you are married filing jointly) are working, or are looking for work.
- Your dependent child is under the age of 13 (with some exceptions).
- The camp you send your child to is a DAY camp - not an overnight camp.
Other expenses, such as physicals and immunizations, may be included if they are associated with camp preparation requirements
The Child and Dependent Care Tax Credit varies depending on your earned income for the tax year. To claim the credit for camp expenses, you will need to complete and attach Form 2441 to your federal tax Form 1040, Form 1040A or Form 1040NR. You will be asked to include your child's social security number as well as identify the name, address and tax ID number of the camp provider on Form 2441.
For further information about the Child and Dependent Care Tax Credit, please contact Chunowitz, Teitelbaum & Mandel, Ltd. at (847) 444-1040.
Transportation Fringe Benefits – A Win-Win for Employers and Employees
Written by CTM Accountant Ewelina Klaczynska
Qualified transportation fringe benefits or "Commuter Tax Benefits" are employer provided programs that allow employees to set aside pre-tax dollars for their monthly qualified mass transit, van- or carpooling and work-related parking expenses. These monthly benefits are excluded from the employees' wages and are a source of twofold savings: (1) The employer can lower its payroll taxes paid on employees' wages, and (2) Employees can lower their gross income, pay less in both payroll and income taxes, and take home some extra money each month.
Transportation fringe benefits were originally enacted into law in1993 under the federal tax code § 132(f), yet not until 2015, have these benefits been made permanent. Over the last 22 years, Congress has been extending commuter benefits on a year-to-year basis, making them uncertain and less appealing to employers. By passing The Protecting Americans from Tax Hikes (PATH) Act in December 2015, Congress made the monthly tax-free commuter benefits permanent and increased the exclusion amounts from $130 to $255 per month for the 2016 tax year and beyond. This strengthened incentive will hopefully encourage more employers to establish or expand their transportation programs offered to their employees.
Who is eligible?
An employee can take advantage of transportation fringe benefits only through an employer offered program. Transportation benefits are not available to sole proprietors, partners, independent contractors, and two-percent shareholders of S corporations.
What transit and parking expenses qualify?
Eligible transportation expenses include:
- Payments for mass transportation service such as train, subway and bus fares that is provided either by public or private transit operators;
- The cost of transportation in a commuter highway vehicle, such as vanpooling, with the seating capacity for six passengers and at least 80% of the mileage use for transporting employees; and
- Parking expenses, if (1) a vehicle is parked in a facility that is near the employee's workplace, or (2) at a location from where the employee commutes to work by train, carpool, etc.
In addition, bicyclists may qualify for $20 per month in bicycle commuting reimbursement for expenses incurred for the purchase of a bicycle, bicycle improvements, repair and storage. However, the bicycle commuting benefit may not be combined with transit, commuter highway vehicle or parking benefits.
What are the current monthly exclusion amounts?
For 2016, the maximum monthly pre-tax contribution for transit, commuter highway vehicles and/or qualified parking expenses is $255.00. Bicycle commuters may not take out money in advance for pre-tax benefits. However, they may be reimbursed up to $20 per month for each month a bicycle is used for transportation, and the reimbursed amount is not taxable.
What are the types of programs the employer can offer?
Participating employers may either offer tax-free transportation benefits as a subsidy where the employer funds directly the cost of employees' commuting or parking, or allow the employees to pay for transit passes and parking with pretax dollars through a salary deferral up to the limit allowed by law. Alternatively, the commuter benefits program can be a combination of these two options as long as the combined monthly exclusion does not exceed statutory limits. Employers usually offer the benefits in the form of prepaid transit cards, parking vouchers or debit-cards. Or, they can simply reimburse their employees for qualified expenses.
What are the savings?
Transportation fringe benefits are a win-win for employers and employees as both can realize significant savings by utilizing the monthly exclusion amounts.
For example, assuming that the employee is in the 28% tax bracket, pays 3.75% state income tax and 7.65% in FICA withholding, the monthly savings would be $101 and annual extra dollars would total to $1,212!
How do I get started?
If you are a commuter paying for either monthly transportation or parking, check with your employer to see if it offers transit and parking tax-free benefits. If so, sign up to take advantage of these great savings. Otherwise, you can encourage your employer to establish a transit benefit program.
If you are an employer, your ultimate choice whether to participate and how to roll out the program may largely depend on the area in which you are located. While most of the transit operators in the metropolitan areas offer attractive sale programs for employers, some local communities may not have such well-established services. In addition, the benefits you may offer for parking expenses may vary. If you operate in a large urban area, your employees will certainly appreciated these extra dollars for the parking in the city, but if you are located in the suburbs there might be more free parking available for your employees. You should talk to your employees to find out their communing habits and needs as well as contact your local transit agency for available fare programs and research the parking options close to your office.
"Enhanced" Food Inventory Donation
Written by CTM Partner Scott Weingart
Did you know you may be able to deduct more than $1 with a proper donation of food inventory? In December 2015, congress passed and President Obama permanently signed into law the enhanced deduction for charitable contributions of food inventory to tax-exempt charitable organizations. Previously, this enhanced deduction was only available to C-corporations. Now, S-corporations and limited liability companies are eligible to claim the "enhanced" deduction.
What is the "enhanced deduction"? A business may deduct the smaller of (a) twice the basis of the donated food or (b) the basis of the donated food plus one-half of the foods' expected profit margin, if it were sold at fair market value. Let's look at an example in terms of numbers. Suppose you have food product that cost you $500 that you would sell on your shelf or off your menu for $1,000. Assuming this food product was appropriately donated, your deduction would be the lesser of:
- Twice the basis of the inventory ($500 x 2) = $1,000…...or
- The basis plus ½ the profit margin ($500 + (1/2 x $500) = $750
So in the above example, the tax deduction could be $750, much better than a $500 deduction under normal circumstances. Keep in mind that the inventory contribution must be of "apparently wholesome food" (defined by the Bill Emerson Good Samaritan Food Donation Act). In its simplest terms, "apparently wholesome food" means food intended for human consumption that meets all quality and labeling standards imposed by federal, state, and local laws and regulations. Here are some commonly asked questions about these donations:
Are there any forms that a donor needs to fill out?
Yes, Form 8283 for noncash donations must be filed with the tax return. You will also need to obtain a written receipt from the charity.
What are the record keeping requirements with respect to the items donated?
Like any contributions, you should keep documents that support both the cost of the items donated and their fair market value, or selling price.
Are there any limitations on the deduction?
Yes, the annual cap on the deduction is limited to 15% of taxable income.
Can food inventory be donated to any charity?
Any charity is possible as long as the food is used to feed the hungry. The food cannot be sold in the charity's thrift shop and then the proceeds used for a different charitable purpose. Many charities are not set up to take food inventory donations, so for that reason, it makes sense to deal work with a specific charity that is set up to accept food inventory donations.
The National Restaurant Association (NRA) has long been an active voice in supporting this charitable giving measure. According to the NRA, 83 percent of restaurants made a charitable contribution by donating food to individuals or charitable organizations. This favorable tax policy is a critical tool in alleviating hunger because it helps offset costs associated with preserving, storing and transporting food inventory donations.
In summary, if you are in the food business, the next time you are faced with expiring product or waste, consider donating your food inventory to a charity. You will help feed those in need instead of sending food to a landfill. Your tax incentive is now a permanent part of the law!
Expiring Tax Provisions
Once again, we near the end of the year with lots of uncertainty in the area of tax incentives. It's about this time that we prepare income tax projections for our clients and many of these tax projections are going to have multiple scenarios. Why? Because congress has not yet voted to extend many tax incentives that expired at the end of 2014. Here is just a brief sampling of some of the more popular expiring incentives:
- $250 deduction for teachers when buying books, supplies, computer equipment and other materials used in their classrooms.
- Exclusion from gross income discharge of qualified principal residence indebtedness income.
- Deduction for state and local general sales taxes in lieu of a deduction for state and local income taxes.
- Above the line deduction for qualified tuition and related expenses.
- Ability to distribute up to $100,000 in qualified charitable distributions from an IRA without including the distribution in income.
- Research and development credit, which provides a 20% tax credit for qualified research expenses over a base amount.
- Allowing a 15 year life instead of a 39 year life for qualified leasehold improvements, qualified restaurant buildings and improvements and qualified retail improvements.
- Bonus depreciation which provides a depreciation deduction equal to 50% of the adjusted basis of qualifying property in the first year it is placed in service.
- Increasing the Section 179 expense limit to $500,000 and expanding the definition of Section 179 property to include qualified real property.
- Various energy tax provisions that include credits for different types of qualified energy property.
When looking back at past history, Congress has acted at the last minute. For the 2014 tax year, Congress passed the extenders at the end of December, which were made retroactive to the beginning of the year – but not past the end of the year. For the 2013 tax year, Congress waited until January 2014 to extend these incentives retroactively to the beginning of 2013. What will happen this year is anyone's guess. Right now, both the Senate and the House of Representatives have differing bills circulating that would extend all or some of these tax incentives retroactively to the beginning of 2015. It's another year of wait and see.
Tax-Related Identity Theft
According to the U.S. Department of Justice, more than 12 million people a year are victims of some form of identity fraud or identity theft. While there are differences in these terms, they refer to types of crimes in which someone illegally obtains another person's personal information, such as a Social Security or driver's license number, and uses that information in order to commit fraud, usually for economic gain.
Identity theft is the fastest growing crime in the country. The financial loss attributed to identity theft totaled more than $26 billion in 2014, twice the amount reported in 2010.
Why is Identity Theft becoming so prevalent?
Today, many criminals are able to hack into public and private organizations databases to obtain large amounts of personal data. Organizations, both big and small are suffering significant data breaches through security failures. Furthermore, individuals are sharing more and more bits of personal information on-line, such as a pet's name, birth dates, the name of your high school, an email address, etc., giving identity thieves enough pieces of information to recreate their profile, which can later be used for fraud.
What are the most common types of identity theft?
There are many ways a criminal may obtain and use someone's personal information without their authorization. It may be as simple as someone stealing your wallet or going through your garbage, or as sophisticated as a hacker accessing information through a company's unencrypted database. But what does a thief do with this information once they've stolen it?
Below are some of the most common types of identity theft:
- Opening a new credit card account or using an existing credit card to the fullest credit limit.
- Opening new service accounts, such as cell phone providers or other utility.
- Opening a new checking account or writing checks from an existing account.
- Obtaining loans using the victim's information.
A growing epidemic of identity-related tax fraud.
More recently, however, there is a growing concern of identity related tax fraud. Tax-related identity theft occurs when someone uses your stolen social security number and other types of personal information to file a tax return claiming a fraudulent refund. In May 2015, the Internal Revenue Service announced that tax information had been wrongfully obtained on more than 100,000 taxpayers, with an attempt made on an additional 100,000 taxpayer accounts, after thieves illegally accessed taxpayer records using the "Get Transcript" application. These criminals were able to use the stolen information from the IRS, as well as detailed information obtained before the IRS breach, to file more than 15,000 false tax returns that closely resembled real tax returns, costing the IRS more than $50 million.
What to do if you are a victim of tax-related identity fraud.
There are several things a person can do to prevent, detect or resolve issues related to tax-related identity theft. Many government organizations and other sources provide information for individuals who have been victims of tax-related identity theft. According to the IRS's Tips for Taxpayers, Victims about Identity Theft and Tax Returns, if you receive a notice from the IRS, indicating that you may have been the victim of tax-related identity theft, contact the number on the official letter immediately. If you suspect you may have been the victim of identity theft, but have not received an IRS notice, contact the IRS Identity Protection Specialized Unit at (800) 908-4490. In addition, you should also take some further steps to mitigate potential damages, including the following:
- Report incidents of identity theft to the Federal Trade Commission at www.consumer.ftc.gov or the FTC Identity Theft hotline at (877) 438-4338 or TTY (866) 653-4261.
- File a report with the local police.
- Contact the fraud departments of the three major credit bureaus:
- Equifax – www.equifax.com, (800) 525-6285
- Experian – www.experian.com, (888) 397-3742
- TransUnion – www.transunion.com, (800) 680-7289
- Close any accounts that have been tampered with or opened fraudulently.
Becoming the victim of identity theft can wreak havoc on a person's life. Guarded with helpful information and taking proactive steps can help a person minimize their risk of becoming a victim of this crime. If you would like more information on how to avoid becoming a victim of identity theft, or on solutions to remedy this fraud, please contact Chunowitz, Teitelbaum & Mandel at (847) 444-1040.
Succession Planning: Sustaining Your Company's Viability
Businesses go through many changes throughout their life cycles, and savvy business owners spend a lot of time developing a growth strategy for each stage. Whether in the development stage, the startup stage, the growth/survival stage, expansion/rapid growth stage or maturity stage, businesses will not survive unless programs are designed to address the challenges presented in each stage. When there are strategic solutions in place, businesses may thrive for many, many years. So long, in fact, they exist well beyond the time of an average person's lifespan. To assure their companies' longevity and continued success, astute business owners, especially owners of family-run businesses, need to think about succession planning.
Succession planning is a process for identifying and developing individuals within your organization to eventually step into key leadership roles. Recognizing the strengths and weaknesses in your talent pool enables you to identify which candidates are best suited for various positions in your company. Selecting those individuals to train and develop as potential successors assures leadership continuity. It also eliminates confusion about who will carry on your legacy, and makes the transition from successor to owner much smoother.
When you consider transferring ownership, it is necessary to know what your business is worth before it is too late because your business is at a greater value when it is a continuing business as opposed to when it needs to be sold. For family businesses, a detailed succession plan will addresses key issues, such as generational transitions, alignment of family interests, business valuations and buyout agreements, interfamily disputes, and estate and inheritance issues. Without a detailed plan, your business may expire when you retire or are no longer here.
If you would like assistance with developing a succession plan for your business, please contact our office at (847) 444-1040. We have accountants with significant experience helping business owners take that next step to securing their organization's future.
The Impact of Obamacare on Your 2014 Tax Return
Since the Affordable Care Act (aka Obamacare) was passed into law in 2010, there has been a lot of uncertainty about its impact on individuals and businesses. Five years later, we know one thing for sure, every American filing a 2014 income tax return will be required, at a minimum, to indicate whether they do, in fact, have health insurance coverage. If you do not, you may face a penalty. If you received financial assistance to help pay for your insurance premiums, you will have to do more than just check a box on your tax return.
Below is a summary of the impact of Obamacare on your 2014 tax returns, depending on how you obtained insurance coverage and whether you received any subsidies.
If health coverage was obtained through an employer or Medicare or Medicaid:
- Simply check the box on line 61 of your 1040 tax return to indicate that you and everyone in your household has had health coverage for the full year.
If health care coverage was obtained through an Obamacare Exchange AND you received Tax Credits:
- You are no longer eligible to file a 1040-EZ form. You must file a 1040 tax return.
- Because the subsidies you received were based on an estimate of your 2014 income, you will need to determine if you received the appropriate amount of financial assistance for health insurance premiums. Depending upon how much you really earned, your tax credits may have to be adjusted.
- You will receive a form 1095-A (Health Insurance Marketplace Statement). The form 1095-A shows how much your total insurance premium was and the amount of the tax credit you received each month you were covered. You will use this form to complete form 8962 (Premium Tax Credit), which will show whether you actually owe money, or have a refund coming.
If health care coverage was obtained through an Obamacare exchange and you did NOT receive any subsidies or it was purchased directly from an insurance company:
- If your coverage was purchased on an exchange, use the information found on form 1095-A (which shows how much your total insurance premium was) to complete form 8962, and check line 61 of your 1040.
- If you didn't use an exchange to buy your health insurance, just check line 61 of your 1040 return.
If you do not have health care coverage:
- You may be subject to a penalty to be paid with your tax return, which could range from $95 to $11,000.
- If you didn't earn enough money to pay taxes (for example, if you are a single individual under age 65 making less than $10,150), there is no health insurance mandate for you and you don't need to file a tax return.
- There are some exemptions to the Obamacare mandate, but these exemptions must be applied for.
As you can see from the above summary, the Affordable Care Act will affect all of us in some way on our 2014 tax returns. For some, all we have to do is simply check a box on our tax return that we have health insurance coverage. For others, there may be a little bit more work to do. If you are confused or need help in this area, please do not hesitate to contact our office at (847) 444-1040. We have accountants who are well versed on the Affordable Care Act and can easily sort things out for you.
What's Going Up in the Tax World for 2015
Although many expired business tax provisions have been waiting in limbo since the beginning of 2014, most individual tax items carry an automatic increase each year. The areas which affect most of us include the following:
- The top tax rate of 39.6% will apply to single taxpayers with income over $413,200 and married taxpayers with income over $464,850. All other brackets have inched up as well.
- For those who don't itemize deductions, the standard deduction will be $6,300 for single, $12,600 for joint returns and $9,250 for "head of household" status.
- Those who do itemize will see those deductions phased out at income levels over $258,250 (single) or $309,900 (joint returns).
- The personal exemption will be $4,000 per dependent. However, this too will be phased out beginning at income levels of $258,250 (single) and $309.900 (joint returns). Your personal exemptions will completely disappear if your income exceeds $380,750 (single) or $432,400 (joint returns).
- The Alternative Minimum Tax exemption moves to an all-time high of $53,600 (single) and $82,100 (joint returns).
- The federal estate tax exemption will rise to $5,430,000 – an increase of $90,000 over 2014.
- The limit on flexible spending accounts (cafeteria plan) contributions will rise by $50 to $2,550.
- The annual gift tax exclusion remains the same at $14,000 per year, for each donee.
Defending your computer network against cyber attacks
Written by CTM IT Manager Ken Root
In today's computerized world, information and identify theft are a very real concern. The days of targeted cyber attacks are over. All businesses, large or small, are subject to attacks. There are many types of threats to computer networks, ranging from viruses that damage your computer to programs that slow your system down to software that steals your information. The best defense to securing your network is to use Internet Security software (antivirus software is no longer enough) and to back up the entire contents of your computer each day.
To address these issues, Chunowitz, Teitelbaum & Mandel has incorporated numerous improvements to its Information Technology infrastructure at its new headquarters in Lincolnshire. These improvements include:
- Updated firewalls that scan ALL traffic for multiple types of threats using the latest threat detection technologies;
- Updated network equipment to transfer information faster;
- State-of-the-art wireless equipment that directly connects to the firewalls to ensure it is secure; and
- Core software updates to provide a better user experience.
These improvements will help ensure that the information CTM retains is secure. If you would like us to assist you in securing your network, send an email to Ken Root.


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Pen Tool
The pen tool can be used in various ways. They can change a color of the background. They can edit a lot of stuff. It can be used to create custom paths. It can also be used to create custom shapes. The pen tool is an amazing tool.
9?The Kahoot was a interesting thing we did in class. Its pretty cool because it taught me a lot about the software. It was actually hard to understand but Kahoot helped me. I liked the test we took. It made me understand what other of my students know as well.
Dia de los murtos
9/23/14Mexico celebrates this holiday. I would love to visit Mexico and celebrate it. I'm very curios about the food they eat on that day and how they dance. I feel I would really like this holiday or celebration.


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The YSRCP boss Jagan Mohan Reddy was the hot favorite among all media groups when it comes to admitting the fact that he will definitely be the first CM for Seemandhra region. Even till six months ago, all opinion polls and political analysts gave similar opinion.
They pointed out that TDP would be finished and it will be Jagan who will emerge victorious but this has proved futile with yesterday's results. A closer look at the defeat shows that Jagan took up United AP slogan only after Telangana announcement.
This didn't impress voters. On other hand, TDP chief Naidu immediately rushed to take up the slogan of Seemandhra development than United AP sentiment because everyone started realizing that bifurcation was inevitable.
Meanwhile Jagan's party couldn't withstand or control rumors that he was taking up Samaykhyandhra only as part of understanding with Congress. The fact that Jagan was given bail suddenly also strengthened the rumor about Jagan's understanding with Sonia. All these led to his failure.


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Talk:Supported System Capacities
From DocWiki
After reviewing multiple documents, it seems that BE6k has a maximum CTI endpoint number of 1200. As listed here: http://www.cisco.com/en/US/docs/voice_ip_comm/cucm/srnd/9x/sizing.html#wp1166667
We have an email thread going about the number of locations on the BE6x servers. Below was the outcome. We determined using the number on this wiki were good since the smaller user system would most likely not reach anywhere near the specified maximum numbers. David
If I recall correctly, we discussed those BE6K limits a while back and decided to basically keep the same system limits across all the BE6K sizes (except of course the number of users/phones/BHCA). That would keep things simpler and we wouldn't have to come up with new artificial limits. And anyway, with the restrictions on users/phones/BHCA on BE6KS, customers won't typically get close to those system limits. So 50 GW, 50 sites. I would suggest to use that same limit for the number of UCM locations if someone asks. I don't think 2k locations would be necessary with a BE6K deployment. Regards, Laurent


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Urgent: Extras needed for "Finding Carter" Season 1 – Dallas, GA
Casting Call Details:
Those with Medical experience encouraged to apply.
Age: 18-70
All Ethnicities
Shoot Date : Monday 7/28
Location : Dallas, Georgia
Pay Rate : 64/8
Please submit 3 pics (head and body).
Casting Calls Categories: Extras Casting Calls / TV Show Casting Calls / Paid Roles Casting Calls
Audition Date: Base on Submission
Project: Extras for Finding Carter Season 1
Casting Call Location: Dallas, Georgia
Casting Call Submission Form:
SPECIAL OFFER: Save 30% off the regular price of Backstage, including Backstage.com and Backstage Magazine. Casting You Can Trust: Start your acting, modeling, and singing career today!
This Casting Call/Audition filed in: Background Talent Casting Calls / Casting Calls in Atlanta, GA / Extras Casting Calls / Paid Roles Casting Calls / TV Auditions and Casting Calls


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Tag Archives: Daddy Long Legs
DADDY LONG LEGS Opens at Theatreworks
Daddy Long Legs, the new musical adaptation of Jean Webster's classic novel by Paul Gordon and John Caird (who also penned the musical Jane Eyre which played Broadway several years ago) opens tonight at the TheatreWorks Mountain View Center for … Continue reading
Posted in Musicals, Regional, YouTube Tagged A Little Night Music, Broadway, Daddy Long Legs, David Farley, Jane Eyre, Jean Webster, John Caird, Musical, Paul Gordon Leave a comment
DADDY LONG LEGS Production Photographs
Playbill has up a gallery of photographs from the upcoming production of the new musical, Daddy Long Legs, by John Caird and Paul Gordon. The musical is based on the classic tale by Jean Webster and stars Megan McGinnis and … Continue reading
Posted in Musicals, Photo Calls, Regional, Tours Tagged Daddy Long Legs, Jean Webster, John Caird, Musicals, Paul Gordon, Photographs, Regional Productions, Tours Leave a comment
New Engagements for DADDY LONG LEGS
Daddy Long Legs, it's premiere at the Rubicon over, has set dates for a second and third run at TheatreWorks' Mountain View Center for the Performing Arts (23 January – 14 February 2010) and the Cincinnati Playhouse (13 March 13 … Continue reading
Posted in Musicals, Regional, Tours Tagged Daddy Long Legs, Jean Webster, John Caird, Musicals, Paul Gordon Leave a comment
A New DADDY LONG LEGS Musical
Anyone remember Daddy Long Legs? Cute novel (by Jean Webster), adapted 5 times for film and once for TV as an anime series, about an orphan and her sponsor. Well, it's headed for the musical stage, in an adaptation by … Continue reading
Posted in Broadway, Movies, Musicals, Regional, Television, Tours Tagged anime, Broadway, Daddy Long Legs, Jane Eyre, Jean Webster, John Caird, Little Women, Musicals, Paul Gordon, Regional Productions, Tours Leave a comment


text: This video demonstrates how to change out the main jet on your GY6 carburetor which is typically found on mini buggies and many scooters. It also shows how to remove the pilot jet and clean it. Then everything is put back together. This assumes the carb is off the go cart.


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Universe Two Print
Borrelli Illustrations $29.00
Borrelli Illustrations $29.00
Archival print from one of my drawings, signed and dated on the front. Image is 9x12" with a one inch white border. Printed on Acid Free 192 gsm. Epson Enhanced Matte Photo paper, and shipped in a flat photo mailer. Smooth paper is great for coloring with marker or colored pencil!
Color may appear slightly different on monitor, and artist retains rights to image.
**This piece is professionally printed when the item is ordered. Item will be shipped 7 to 10 business days after order is placed**
Thanks for visiting my shop!


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Call Us Toll Free
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70% off
Was $100.00 Now $30.00
Our double-faced pure cotton sweatshirt is a beautifully warm and cozy option to hunker down in on cold-weather days. A great piece for layering up, it's made with bracelet-length, batwing sleeves and a contrasting lining. Grosgrain trim along the central back seam adds a statement finish.
- Grosgrain trim on back seam
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Product Code: GRCOT
Model wears size 6
Model height 5'10''
Delicate machine wash
STANDARD NON-TRACKABLE SHIPPING - $9.95 (unless a promotion has been applied) Please allow 6-10 business days for delivery. May require a signature.
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SHIPPING OUTSIDE THE US - Please allow 14 business days for delivery. Click here for International shipping charges
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Returns – FREE (for the US) – Smart label returns are convenient and easy.
Click here for more returns information, including smart returns labels
Here are some reviews from people who have bought from us
Just tick the gift-box option during checkout to make it even more special.
FREE standard delivery on orders over £50 (usually £4.95). For next day delivery, order before midday (£7.95).
Our delivery rates to Europe start from £7 and usually take 5 - 7 working days. If ordering from the US (rates from £15) or Australia (rates from £20), please allow 10 - 14 days for delivery.


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Back Bar Equipment
Everything you need for Bar Equipment, make your Bartenders and Restaurant Staff work efficiently with everything they need including Sinks, Glass Washers, Beer Dispensers, Beverage and Ice Bins, Speed Rails and Ice Machines
E & A Hotel & Restaurant Equipment and SuppliesA Virtual Toy Store for Chef's!
Service NJ, NY, NYC Area140 East Fifth Street | Plainfield, NJ 07060Phone: (908) 755-9333 | Toll Free: (800) email@example.com | driving directions
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What is JotForm?
JotForm is a free online form builder which helps you create online forms without writing a single line of code. No sign-up required.
At JotForm, we want to make sure that you're getting the online form builder help that you need. Our friendly customer support team is available 24/7.
We believe that if one user has a question, there could be more users who may have the same question. This is why many of our support forum threads are public and available to be searched and viewed. If you'd like help immediately, feel free to search for a similar question, or submit your question or concern.
I want to Cancel my Paid Account and Your Page Won't Let MeAsked by gbartanus on May 10, 2014 at 01:18 PM
I do NOT want to continue paying for your service. I just tried to downgrade to the Free Plan and your page won't allow me to do that. It gives some incomprehensible error message that says "Your subscription has been scheduled to be cancelled manually."
Whatever that means, PLEASE CANCEL IT IMMEDIATELY. If you put through a transaction on PayPal, I will notify them that you did this AGAINST my wishes.
Please let me know when you have cancelled my account.
Thank you,
Gary Bartanus
JotForm Support Manager
The subscriptions is already cancelled. Your account is scheduled to downgrade on May 15.


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Are there legal steps we can take to find out if our parents have wills?
My sisters and I can't seem to get an answer from our parents about what they've done about wills, etc. Are there legal steps we can take to get this information?
Expert Answers
The ironic and practical reality is that you might have an easier time locating your parents' wills and other estate planning documents after their deaths, when you would logically be expected to root through desks and drawers and safe deposit boxes in search of those documents.
But that would be considered plain bad behavior while they are still alive.
Your best hope is to get the news of their estate plans directly from your parents, although it sounds as if you've tried asking pointblank, to no avail.
Since you and your sisters are frustrated by not getting answers, it seems worth a try to ask again. But this time, do some preparation in advance. First, listen to their silence and try to determine the underlying reason for it. Do they feel that you're violating their privacy by asking? Or being grabby? Or that one or more of you may be hurt or angry because they've decided to divide their property unequally—or to give it all away to a charity or an animal shelter? Or perhaps they're embarrassed because the truth is that they have no estate planning documents in place; about 70 percent of all Americans die without them.
Ask for a brief heart to heart chat with both parents and all the siblings present. Gently explain to your parents that you have their best interests in mind, but remain curious or concerned about the plans for their property—and assure them that you sit ready to help them with those arrangements if they would want such help. Emphasize that you are not trying to meddle—and are happy to abide by their wishes, whatever they are—and practice meaning what you say.
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