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The German tax authorities are following the international trend of becoming more aggressive. They are cracking down on company structures, causing uncertainty among taxpayers. "For a couple of years, the German tax authorities have applied a more aggressive approach when it comes to pursuing tax audits and so on. This is something everybody complains about," said Martin Klein, tax partner at Hengeler Mueller.
Advisers report that the authorities are quick at turning tax matters into criminal proceedings and many prominent cases are seen as criminal. "Over the last few years, the tax authorities have sharpened their investigations substantially and people are quite nervous," said Michael Best, P+P Pöllath + Partners. "Everybody is afraid of being accused for anything they have done which might be seen as a tax fraud."
Being compliant has moved up taxpayers' agendas as the tax climate changes and so advisers have noticed the demand for assistance to set up risk management systems has increased. There is a thin line between tax planning and tax fraud and the authorities are, according to advisers, quick at sending prosecutors out and claiming tax fraud. "As a result, taxpayers are still very reluctant when it comes to tax planning," said Michael Graf, head of tax at Dentons.
The authorities are also increasingly attacking structures with double deduction or the so-called 'white income' where no income is taxed. "This is something that is going to be interesting in the next years because, as I said, people are not so much into extreme tax optimising as they were five or ten years ago. It's more about not paying unnecessary taxes, meaning for example double taxation," said Graf.
The German economy is still doing very well and the tax market has seen few changes this year, something that is not always guaranteed. As the German federal election is due to take place in 2017 there has been little legislative change; it remains a hot discussion topic among politicians and taxpayers alike. Changes may be on the way if a new government is elected, with the OECD's BEPS Project likely to continue to be the catalyst behind new legislation. "Tax is always very stable," said Johannes Frey, head of tax at Skadden. "There will be an increased demand for tax work due to BEPS and the general market conditions in Germany."
Although BEPS is still causing a lot of uncertainty and the full impact of the project is still unknown in Germany, taxpayers are preparing themselves for what is to come which has kept tax professionals busy. "BEPS will affect the international tax landscape enormously and each potential change needs to be analysed and tackled somehow," said Peter Jung, WTS Germany's head of tax.
A technical draft bill was published on June 1 2016 which included the implementation of country-by-country reporting (CbCR) standards. The draft also included the implementation of the EU automatic information exchange directive, which covers the exchange of information concerning advance cross-border rulings and advance pricing agreements (APAs).
"The legislative proposals and missing planning-security lead to an increased demand for robust and flexible acquisition structures," said Johannes Frey, head of tax at Skadden.
A number of BEPS actions have already been implemented into German law. Germany also has a comprehensive CFC regime.
Whether or not more changes will be made to legislation is not yet known. Anti-arbitrage rules for hybrids already exist in relation to hybrid dividends and the double deduction of negative income tax groups and the EBITDA-related interest deduction limitation rule already exists, although the constitutionality of the latter rule has been challenged and a case is pending before the Federal Constitutional Court.
Bödecker Ernst & Partner
Nordstr. 116-118
40477 Düsseldorf
Tel: +49 (211) 946 847 – 00
Fax: +49 (211) 946 847 – 01
Email: email@example.com
Website: www.bepartners.pro
Firm Profile:
Bödecker Ernst & Partner is an investment management boutique firm specializing in tax, legal and regulatory advice to funds, insurance companies, private banks and high net worth individuals. Since 1996 our team is recognized in the market as one of the pioneers and leading experts in the field of alternative investments. Our expertise lies in the areas of fund structuring, international tax, real estate and capital investment products, insurance regulatory issues as well as tax and regulatory compliance for funds. We have built a strong international tax network based on both business and personal contacts worldwide. As a result, we are able to offer high quality, seamless and tailored advice to our clients in a national and international setting. Our practice has grown to 14 tax specialists and lawyers.
Schwannstraße 6
40476 Düsseldorf, Germany
Country Tax & Legal Leader
Christoph Röper
Tel: +49 (0)211 8772 2049
Ernst & Young GmbH
Mittlerer Pfad 15
70499 Stuttgart
Tel: +49 711 9881 0
Country and Regional Tax Leader
Ute Benzel
Tel: +49 221 2779 25648
Email: firstname.lastname@example.com
Law Leader
Dr. Christian F. Bosse
Tel: +49 711 9881 25772
Email: firstname.lastname@example.com
Country Tax Advisory
Ralf Eberhardt
Tel: +49 6196 996 27241
Email: firstname.lastname@example.com
Global Compliance and Reporting
Hubert Kratzer
Tel: +49 89 14331 12189
Email: email@example.com
People Advisory Services
Ulrike Hasbargen
Tel: +49 89 14331 17324
Email: firstname.lastname@example.com
Indirect Tax and Customs
Peter Schilling
Tel: +49 30 25471 21262
Email: email@example.com
International Tax Services
Oliver Wehnert
Tel: +49 211 9352 10627
Email: firstname.lastname@example.com
Performance and Reward
Dr. Jens Maßmann
Tel: +49 6196 996 24574
Email: email@example.com
Tax Policy and Controversy
Dr. Dirk Brüninghaus
Tel: +49 211 9352 10606
Email: firstname.lastname@example.com
Dr. Jürgen Schimmele
Tel: +49 211 9352 21937
Email: firstname.lastname@example.com
Transaction Tax
Claudia Dedio
Tel: +49 6196 996 26440
Email: firstname.lastname@example.com
Transfer Pricing
Oliver Wehnert
Tel: +49 211 9352 10627
Email: email@example.com
Flick Gocke Schaumburg
Friedrich-Ebert-Allee 13
53113 Bonn, Germany
Tel: +49 228 9594-0
Fax: +49 228 9594-100
Email: email@example.com
Website: www.fgs.de
Firm profile:
Flick Gocke Schaumburg is an independent law firm that has established itself as one of Germany's leading tax law practices, combining the experience of lawyers, tax advisers and certified public auditors to develop tailor-made and tax-efficient legal structures and solutions.
With offices in Bonn, Berlin, Frankfurt, Munich and Hamburg the firm counts 102 partners and associated partners plus more than 260 professional staff with multiple qualifications in the fields of law and economics.
In addition to its representative offices in Vienna and Zurich the firm holds strong working relationships with premier consultants in many other countries.
Flick Gocke Schaumburg is the exclusive German member of the international association of independent tax advisory firms Taxand.
FGS' client base includes national and international groups, affiliated corporations, family-owned businesses and high-net-worth individuals.
Contact: Prof. Dr. Thomas Roedder
Tel: +49 228 9594-251
Email: email@example.com
Rechtsanwaltsgesellschaft mbH
Website: www.kmlz.de
Unterer Anger 3
80331 Munich
Phone: + 49 (0) 89 / 2 17 50 12 - 20
Fax: + 49 (0) 89 / 2 17 50 12 - 99
Speditionstraße 21
40221 Dusseldorf
Phone: + 49 (0) 211 / 54 09 53 - 20
Fax: + 49 (0) 211 / 54 09 53 - 99
Dr. Stefan Maunz
Phone: +49 89 217 5012 40
Email: email@example.com
Firm Profile:
KMLZ is a boutique tax firm with more than 30 fee earners offering clients specialist advice in the areas of VAT, customs and tax litigation. VAT law is of crucial importance to all businesses with operations in or relating to Germany and / or Europe and for this reason our team is focused on keeping abreast of all aspects and changes to the law. As both national and European wide VAT specialists, we offer a full and comprehensive service to our domestic and international clients, including a large number of US clients. SMCs, as well as large corporations, rely on our VAT and customs expertise in special cases as well as on a routine basis. We provide VAT advice, in-house consulting and assistance with VAT and customs audits. In addition, we offer tax litigation and VAT compliance services. KMLZ's tax litigation services include proceedings before the German fiscal courts, the German federal fiscal court of finance and the European Court of Justice. Court proceedings regularly deal with fundamental national and European VAT issues which often impact directly on companies' financial operations. KMLZ is also specialized in VAT criminal litigation, which includes assistance with the introduction of proactive measures within companies in order to prevent criminal VAT charges, advice concerning VAT fraud proceedings and criminal defense. In relation to our international work, we have at our disposal, a comprehensive network of experienced VAT experts in all European and a large number of non-European countries. This allows us to offer our clients expert international consulting services from a single point of contact. Customs law overlaps VAT law and therefore impacts upon our clients' businesses extending across borders within the European Union and beyond. We at KMLZ advise our clients with regard to the ideal organization of customs related matters by structuring, designing and simplifying their customs processes as well as providing advice and assistance with regard to customs audits and litigation. KMLZ offers specialist advice to corporations, their representatives and individuals, including voluntary self-disclosure.
LW TAX Lemaitre Wittkowski GmbH
Ohmstraße 3
80802 Munich
Claus Lemaitre
Tel: +49 (0) 89 38667899-10
Mob: +49 (0) 172 8818009
Email firstname.lastname@example.com
Ansas Wittkowski
Tel: +49 (0) 89386678 99-30
Mob: +49 (0) 172 8135240
Email firstname.lastname@example.com
Firm Profile:
LW TAX is a boutique firm specialized in providing tax consultancy services in the following areas:
• German domestic and international tax law / – planning
• Inbound and outbound tax structuring
• Value added tax
• Transfer pricing
• Reorganizations
• Mergers and Acquisitions
• Private Clients / HNWI taxation
• Tax Compliance, ongoing tax advice
• Accounting Services
Key to our firm's approach is the consistent focus on the wishes and desires of each client, and a proficiency in translating those wishes into quality tax products.
For more information please visit www.lwtax.de
WTS Steuerberatungsgesellschaft mbH
Thomas-Wimmer-Ring 1-3
80539 Munich
Key Contact:
Peter Jung
Managing Partner
Phone +49 89 28646-182
|Corporate Income Tax
|Capital Gains Tax
|Branch Tax
|Net Operating Losses (years)
|Withholding tax
|Withholding Tax
|Royalties from, for example, patents, know-how
A A 5.5% solidarity surcharge is imposed.
B On application, these rates may be reduced by tax treaties.
C This withholding tax applies to dividends paid to residents and non-residents. Under the 2009 Annual Tax Act, for dividends paid to nonresident corporate entities, this rate may be reduced to 15% if the nonresident dividend recipient qualifies as an eligible recipient under the German anti-treaty shopping rules.
D These rates may be reduced under the EU Parent-Subsidiary Directive. Under the EU Parent- Subsidiary Directive, on application, a withholding tax rate of 0% applies to dividends distributed by a German subsidiary to an EU parent company if the recipient has owned 10% or more of the share capital of the subsidiary for a continuous period of 12 months at the time the dividend distribution takes place and if the German anti-treaty shopping rules do not apply.
E A 25% interest withholding tax is imposed on the following types of interest:
• Interest paid by financial institutions. The rate is 15% if the loan is not recorded in a public debt register.
• Interest from over-the-counter business. Overthe- counter business refers to bank transactions carried out over the bank counter, without the securities being on deposit at the bank.
• Interest from certain types of profit-participating and convertible debt instruments.
• The interest withholding tax is not imposed on intercompany loans. Non-residents may apply for a refund of the withholding tax if a treaty exemption applies. If a non-resident is required to file an income tax return in Germany, the withholding tax is credited against the assessed corporate income tax or refunded.
F These rates may be reduced by tax treaties or under the EU Interest-Royalty Directive. Under the EU Interest-Royalty Directive, on application, German withholding tax is not imposed on interest and royalties paid by a German resident company to an associated company located in another EU member state. To qualify as associated companies, a minimum 25% shareholding or a common parent is required, among other requirements.
G The withholding tax rate on royalties from patents, know-how and similar items is 15% for payments to nonresident corporations if such items are egistered in Germany or used in a German permanent establishment.
H This withholding tax applies to payments to non-residents only.
I The loss carryback, which is optional, is available for corporate income tax purposes, but not for trade income tax purposes. The maximum carryback is €1 million ($1.1 million).
J The carryforward applies for both corporate income tax and trade tax purposes. Effective for tax years ending after December 31 2003, the maximum loss carryforward that may be used for corporate and trade tax purposes is restricted to €1 million for each tax year plus 60% of annual taxable income more than €1 million (so-called minimum taxation). The carryforward is subject to the change-of-ownership rule.
Tel: +49 3 018 682 0
Fax: +49 3 018 682 32 60
Website: www.bundesfinanzministerium.de
Tel: +49 228 406 1240
Fax: +49 228 406 3200
Website: www.bzst.de
Allen & Overy's tax team is overseen by Gottfried Breuninger who specialises in national and international corporate tax law. His focus is on M&A transactions and post-acquisition structures, tax-driven restructurings and the tax structuring of hybrid financing. The team offers an extensive range of services, with focus on several key areas that include asset finance, banking and finance, capital markets, investment funds, real estate, restructurings and insolvencies, tax investigations and disputes.
The German team has significant experience in advising clients on tax audits and negotiating with the tax administration, courts and European legislative and regulatory bodies.
Christoph Becker oversees the tax department at Baker & McKenzie in Germany, working closely with Nicole Looks who heads the indirect tax practice. The team of focused tax specialists works closely with the corporate, tax and employment law practice to promote a strong and seamless interface between the departments.
The indirect tax practice, which focuses on advising national and international companies in all VAT and customs related matters, specialises in supply chain structuring, VAT and customs optimisation of German and EU inbound transactions, tax audits and disputes. Becker's specialism is international tax planning and tax advice in connection with M&A transactions and corporate restructuring.
The tax practice at Baker Tilly Roelfs is headed by Carsten Kratzer and Thorsten Hiintze. The department provides a full range of legal and accounting services, specialising in automotive, real estate, mechanical engineering, medical and energy industries.
Head of international tax Gerlinde Seinsche leads the full-service practice at BDO Deutsche Warentreuhand. The firm specialises in structuring, double tax agreements, foreign tax law and tax accounting. As well as international tax services, the team also covers VAT, small and medium enterprises consulting, income and employee tax, customs and trade law.
Berwin Leighton Paisner opened its German tax practice in 2011, with key focus in real estate. The firm has created a respected reputation for its quality services. As part of the global network, the team provides effective tax advice in a variety of jurisdictions. It operates across key sectors including financial services, retail and manufacturing.
Carsten Ernst oversees the tax practice of five other partners and nine professionals at Bödecker Ernst & Partner. The team has extensive expertise in financial services and advises asset managers, real estate private equity funds, insurance companies and infrastructure fund sponsors as well as renewable energy funds. This year, the team provided tax advice in connection with real estate, private equity, debt and infrastructure investments of German pension schemes via pooling structures, which included the alignment of tax and regulatory requirements.
Ernst is the founding partner and head of the capital markets, financial products and investment funds department. A client said: "They are highly experienced, they work cost-sensitive and fast and the personnel is very friendly."
Daniel Weyde is the key contact for the tax team at Cleary Gottlieb Steen & Hamilton. He specialises in international and business tax, with focus on M&A transactions and corporate reorganisations and the taxation of financial instruments. He frequently advises banks, insurance companies and asset managers on tax issues in relation to financing, investments and capital market transactions. The small but dedicated team offers a range of specialty services including M&A, joint ventures, restructurings, project finance and real estate matters. The firm also advises clients on tax planning with respect to double-taxation treaties, EU law and German CFC rules.
Clifford Chance's tax department is headed by Uwe Schimmelschmidt who mainly advises clients in the financial services, funds and investment management, insurance and private equity scopes. He has extensive experience in M&A and property transactions. The German practice is integrated into the global Clifford Chance network comprising 170 tax advisers worldwide. It assists clients, including global businesses and small enterprises, to keep on top of the risks and opportunities arising from international tax changes.
Christoph Röper is Deloitte's head of tax in Germany, leading a team of 57 tax partners and 900 other professionals. The team, which is one of the largest in Germany, has recently expanded, gaining four new partners: Andrea Bilitewski from BDO, Christoph Welter from EY, Sevim Demirbilek from EY and Ulrich Grünwald, from Flick Gocke Schaumburg.
The firm offers the full suite of tax services, specialising in business tax, cross-border tax, indirect tax and global employer services. Its extensive clientele include German-based companies of all sizes and multinationals based in Germany and elsewhere. The firm is praised by its clients for its excellent expertise, hands-on approach and understanding of businesses.
Seminars and training are also a staple of the firm's offering, and it offers individual and innovative one-day workshops for tax executives in large companies.
This year, the firm took on various deals and projects which included a technology based assessment of one client's readiness regarding new regulations on the electronic archiving of accounting and tax data, and the principles regarding electronic tax audits; the tax audit defence of another client, relating to the VAT treatment of cross-border supply chain transactions; and the regularisation of a wrongly declared power tax position of a renewable energy distributer which contained numerous refund applications and appeal procedures where the adoption of various technical issues into the power tax rules were required.
Dentons' tax team consists of 18 professionals, including five partners, and is headed by Stephan Busch. The practice advises clients on ongoing tax issues, as well as complex and difficult individual mandates. Busch works closely with the four other partners Michael Graf, Michael Helm, Hauke Thieme and Andreas Ziegenhagen.
The service offering includes corporate tax, audit monitoring, tax planning, tax litigation, and preparing tax and income declarations as well as transfer pricing and property transfer tax. Key industries include the banking and public sector. The team is a mix of backgrounds and expertise, adding a well-rounded and extensive quality to its advice.
The tax team at DLA Piper comprises three partners and 10 professionals and works closely with member firms across the world. The team is headed by Konrad Rohde who has more than 10 years' experience in advising on domestic and international tax law. He assists clients with tax structuring, advice on tax audits and tax litigation as well as general advice in corporate tax.
This year a number of professionals joined the firm, including Andreas Habig from Linklaters, Raimund Behnes from KPMG, and Claus Jochimsem, Tim Zinowsky, Christoph Gradl and Christoph Imschweiler from PwC. The firm comes recommended by clients, one said: "Over the last several years I have used this firm on several projects and have always had excellent results as well as practical advice."
Ute Benzel leads the tax team at EY in Germany and is the regional tax leader of the Big 4 firm. The team offer a full range of tax services, with expertise in all areas. Ralf Eberhardt leads the business tax services division of the firm, working closely with Hubert Kratzer, global compliance and reporting, Ulrike Hasbargen of people advisory services, Peter Schilling of indirect tax and customs, Oliver Wehnert of international tax, Jürgen Schimmele of controversy, Claudia Dedio of transaction tax and Hermann Gauß of tax policy.
Flick Gocke Schaumburg's tax practice of 73 partners and 150 tax specialists is headed by Thomas Rödder. He specialises in corporate tax, reorganisations, transactions, corporate groups and family-owned businesses. As of January 2016, the firm joined the international network Taxand which will increase its international level and position as a key-driver for cross-border work.
Though it is a law firm, the main focus is on tax, and the majority of the work has a tax aspect. The practice is particularly strong in criminal tax law. The practice has continued to grow this year with a new office in Hamburg, its fifth office in Germany, as well as a new office opening in Bonn in October 2016.
The firm was praised by clients and peers. One client said: "If we need the highest tax expertise, especially in German tax cases, Flick Gocke Schaumburg are the best of all! The quality of the consultants and the quick response is the best I know. Although it is quick the quality is top."
Freshfields Bruckhaus Deringer is an international law firm with German offices in Cologne, Düsseldorf, Frankfurt, Hamburg and Munich. The key contact for the tax team is Ulrich Blass who advises major companies on optimising tax structures, including cross-border investments and assists clients in tax audits. He specialises in financial and strategic investors for acquisitions and has more than 30 years of tax experience.
As part of the global network, the team collaborate with colleagues on a multi-jurisdictional basis, offering a full range of tax services. The services include customs advice, excise and energy tax, structured finance, tax consultancy, tax disputes, planning, structuring, transfer pricing and VAT advice.
Most of Gleiss Lutz's transaction work comprises a corporate and indirect tax element, as well as a transfer pricing focus. Achim Dannecker oversees the team and specialises in M&A transactions, restructuring and succession planning. He works closely with the four other partners at the firm Stefan Mayer, Michael Marquardt, Johann Wagner and Alexander Werder.
Alongside 13 other professionals, the five partners offer special expertise in various service areas, with compliance a key one. The firm is also often called upon to be second opinion in complicated tax questions. The firm is praised by clients, one described the partners as experienced and extremely responsive and said: "The quality and responsiveness is outstanding."
The tax team of 11 professionals at Hengeler Mueller is overseen by partners Stefanie Beinert, who has a wealth of knowledge in M&A and business secession, Martin Klein, specialising in M&A, private equity and venture capital, Ernst-Thomas Kraft and Matthias Scheifele who both focus on tax and accounting law. It provides tax advice to medium and large companies and their respective shareholders. The firm offers international tax and transactional tax advice, with key focus on education and preparation. The team is strong in all areas of tax, regularly advising clients on tax compliance, restructuring and litigation.
This year, the practice completed the task of refinancing and freeing a medium-sized company from its debts in a tax-neutral manner, successfully securing the approach by obtaining a binding tax ruling. The firm is praised by clients for its good and helpful tax advice which was described as very intelligent, pragmatic and quick.
Michael Dettmeier focuses on the tax aspects of complex real estate and infrastructure transactions, with specialism in healthcare, logistics and retail industries. He heads the practice at Hogan Lovells. The team provides all tax services including M&A, corporate, international and real estate tax from its offices in Munich and Düsseldorf.
Christian Jänisch leads KPMG's German tax practice and specialises in providing advice to multinationals and financial investors on cross-border M&A. The firm offers the full scope of services, covering both international and domestic tax law, as well as accounting and auditing services.
Küffner Maunz Langer Zugmaier is a VAT boutique firm and was praised by peers and clients as one of the best. Specialised in VAT, customs and tax litigation, and criminal tax law, the team is one of the biggest indirect teams in Germany with six partners and 21 dedicated professionals. Stefan Maunz leads the team and advises clients on all VAT matters and represents them before the tax authorities and courts. A further specialism is advising on customs issues, particularly connected with import VAT.
This year, the team was engaged in a number of impressive projects including legal action for one client owing to additional VAT payments based on alleged chain transactions of approximately €60 million ($67 million), which was to be additionally paid due to an incorrect, voluntary self-disclosure.
The firm came highly recommended as a top tier VAT firm and a client said it received excellent service and support on the matter.
Latham & Watkins's global tax department is headed by Stefan Süss, who is a partner in the Munich office. With specialism in German and international tax law, he focuses on tax optimisation of private equity and M&A transactions, as well as structuring funds and financial instruments. The firm offers an array of tax services including litigation, dispute resolution and representation during controversy cases.
With offices in Berlin, Frankfurt, Munich and Düsseldorf, Linklaters' tax practice offers a range of advisory services, including financial structuring, litigation and transfer pricing. The team is headed by Jens Blumenberg who has extensive experience in the field of tax, M&A, transfer pricing and EU taxation law. He joined the firm's Munich office in 2001 and moved to the Frankfurt office in 2003.
Under the supervision of Ulrich Siegemund, the tax team at Luther Rechtsanwaltsgesellschaft assists clients on various tax matters. Siegemund has more than 20 years of experience in international and national tax law and focuses on inbound and outbound tax law, acquisitions, tax-optimised structuring and restructuring and real estate transactions.
Until this year, the firm was affiliated to the global network Taxand, which is now joined in Germany by Flick Gocke Schaumburg.
Claus Lemaitre and Ansas Wittkowski are joint heads of LW TAX Lemaitre Wittkowski. In 2015, the firm joined the True Partners Consulting International Network and has since received several new assignments from private equity investors and foreign groups starting businesses in Germany. Both professionals have previously worked at Big 4 firms.
The firm comprises two partners and five professionals and offers specialism in private equity as well as M&A and day-to-day tax services for clients, which are mainly German subsidiaries, expatriates and wealthy individuals.
McDermott Will & Emery's German office is headed by Dirk Pohl. The practice provides a range of integrated tax services, often coordinating seamlessly with the corporate and M&A teams. Clients come from a range of industries including chemicals, energy, retail and finance.
Partner Rolf Füger is the main contact for the tax team at Milbank, Tweed, Hadley & McCloy. The team of professionals has experience in financial markets, M&A, joint ventures and restructuring. Füger's expertise is in the private equity sector where he focuses on the development and implementation of innovative cross-border acquisition and financing structures, post-closing reorganisations and recapitalisations, exits, including partial exits and the structuring of funds. He works closely with Thomas Kleinheisterkamp, another member of the team who works in all aspects of national and international tax law, and Norbert Rieger, head of the corporate group and one of the founding partners of the Munich office.
Full-service legal practice Noerr is co-headed by Georg Edelmann and Lutz Schmidt. It focuses on structuring and the team advises on company taxation, reorganisation, regulated financial investments, transaction tax, disputes and private client work. The firm aims to give a strong service through initiating and maintaining strong client relations through open communication, strategic business advice and reactivity to shifting market environments worldwide.
Oppenhoff & Partner's tax team comprises five professionals, including three partners. It is headed by Axel Bödefeld, who specialises in M&A, with respect to national and cross-border transactions, and structuring of corporate groups. The firm has had a strong relationship with US multinationals over many years and are experienced in US-German cross-border transactions. It regularly advises numerous Dow Jones top 100 companies on cross-border issues. This year, the team engaged in various projects including the arbitration on a post-M&A dispute concerning taxes of the target.
This year, the team welcomed Mirko Florczak who advises on national and international tax law.
A client said: "For international tax advice I prefer working with Oppenhoff & Partner as they do have an outstanding understanding of the client's need, always keeping an eye on administrative law in addition".
Under the supervision of Michael Best, the tax practice at P+P Pöllath + Partners offers the full suite of tax services. The team comprises 17 partners and 29 professionals and has grown significantly this year with eight new additions. The practice is recognised for keeping up with international tax developments and has broadened its cross-border footprint by introducing conferences such as the Frankfurt international tax forum.
Best is a registered tax adviser in Munich, with focus in domestic and international tax law, particularly with regard to structural aspects of private equity funds and cross-border acquisitions and real estate. He works closely with Pia Dorfmueller, who is a lead partner, and Hardy Fischer, partner in Berlin.
The team is praised by its clients for its reliable advice, one said: "Whether strategic advice, transfer price concepts or profit allocation consulting, P & P's service is based on deep knowledge and perfect customer performance."
Dorfmueller came particularly highly recommended for her profound knowledge on tax matters and customer orientation.
Marius Möller oversees the corporate tax practice at PwC in Germany. The firm offers the full suite of tax services and is regularly consulted by both industry and political organisations for its independent tax advice across a range of sectors that includes financial services, industrial production, retail and consumer, public sector, technology and automotive.
Heiko Stoll and Bernulph von Crailsheim co-head the tax practice at Simmons & Simmons, working alongside three other professionals. The dedicated team offers a range of services with a focus on the asset management, investment funds and financial sectors. Its key work is on fund related advice, including on the structuring and establishment of hedge funds, real estate funds, private equity funds, infrastructure funds and renewable energy funds for private and institutional investors.
Stoll's focus is on acquisitions, restructuring, tax-optimisation and cross-border tax planning. He also advises on acquisition finance, real estate finance and tax-efficient structured finance transactions. Von Crailsheim advises on national and international tax matters, particularly in connection with fund structuring, M&A transactions, reorganisations and business structuring. The team is praised by clients, with one saying that the firm constantly brings new projects to the firm and always produces good results.
Skadden, Arps, Slate, Meagher & Flom is a transaction-oriented practice, with a strong emphasis on structuring tax-efficient acquisitions and joint ventures in cross-border ventures in a cross-border context. The team is led by Johannes Frey. He has a broad transaction-oriented tax practice, with focus on corporate restructuring, acquisitions, spin-offs, joint ventures and transactions involving cross-border planning.
The firm is advising the Coca-Cola Company on the tax aspects of the combination of the three biggest European bottlers of its Coca-Cola products. Part of the advice includes pre and post-merger restructurings, the acquisition structure, international taxation of mergers and holding structures as well as real estate transfer tax issues.
Streck Mack Schwedhelm has gradually expanded into a respected tax boutique, since it was founded in 1984 by Michael Streck. The practice deals with disputes, investigations structuring and tax-adviser liability and combines years of experience in managing legal dispute proceedings with specialised knowledge of tax law.
The large team of 22 partners and 255 professionals at Warth & Klein Grant Thornton is overseen by Paul Forst. It assists clients on all tax matters, including corporate, international tax, transfer pricing and M&A. Forst has more than 20 years of experience in providing tax advice and is supported by a management team of eight partners.
This year, four professionals joined the team: Claudia Klümpen-Neusel and Katja Immes, both specialised in wealthy private clients, Norbert Miethe, who has extensive experience in advising on the tax aspects of international and multinational companies, and Manfred Elkemann-Reusch, who is an expert on M&A and private equity transactions.
Watson Farley & Williams's tax practice offers a full range of tax services and is active across various industries. Tax partner Verena Scheibe specialises in M&A, private equity and real estate transactions and is one of the key contacts at the firm. She works closely with Gerrit Bartisch, who focuses on tax matters related to renewable energy, property and shipping, and Lothar Wegener, who is managing partner of the firm along with Chris Lowe.
Under the supervision of Andreas Knebel, the tax team at White & Case has strong expertise in M&A and private equity. The diverse and multi-disciplinary practice operates within international and domestic taxation and works on many high-profile cross-border transactions, providing comprehensive advisory services. Knebel focuses on German and international taxation issues, working closely with Bodo Bender, who often works on complex negotiations and has vast experience advising global clients.
CEO Fritz Esterer and managing partners Peter Jung, Lothar Härteis and Ulrike Schellert lead the tax team at WTS Germany. The department consists of 52 partners and 392 professionals and is an established player in the field of tax advising on energy and excise duties, VAT, transfer pricing, M&A and real estate taxes. The team has strong expertise in the financial sector, as well as real estate and manufacturing sectors.
One client said: "It was very good. They have technical expertise and are able to provide advice as relevant to our business. They bring practical solutions, delivered timely, and are responsive."
To keep up with the increasing demand for IT solutions in the tax environment, WTS has developed several IT solutions under the name iTAX and will continue to expand its consulting services within the IT field. This year, the team expanded with four partner promotions as well as the hires of Thomas Dennisen from KPMG, Ralf Dietzel from BSH and Florian Oehl from E.ON.
|Tier 1- Germany
|Flick Gocke Schaumburg
|Tier 2- Germany
|Allen & Overy
|Baker & McKenzie
|Freshfields Bruckhaus Deringer
|Hengeler Mueller
|P+P Pöllath + Partners
|Tier 3- Germany
|Cleary Gottlieb Steen & Hamilton
|Clifford Chance
|Gleiss Lutz
|Latham & Watkins
|WTS Germany
|Tier 4- Germany
|Baker Tilly Roelfs
|BDO Deutsche Warentreuhand
|Berwin Leighton Paisner
|Bödecker Ernst & Partner
|DLA Piper
|Hogan Lovells
|Küffner Maunz Langer Zugmaier
|Luther Rechtsanwaltsgesellschaft
|LW Tax Lemaitre Wittkowski
|McDermott Will & Emery
|Milbank, Tweed, Hadley & McCloy
|Oppenhoff & Partner
|Simmons & Simmons
|Skadden, Arps, Slate, Meagher & Flom
|Streck Mack Schwedhelm
|Warth & Klein Grant Thornton
|Watson Farley & Williams
|White & Case


text:
Free Stuff, Samples, Coupons, and Sweepstakes | Woman Freebies
December 28, 2015 | Sweepstakes, Vacations
Recently engaged? The Knot wants to hear all about your proposal story! Share your proposal story for a chance to be featured on TheKnot.com and win a trip to a Sandals Resort.
How To Enter: Click on the image above to share your story.
Good luck
You work too hard for your money to throw it all away on full price when you don't have to!
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subset: commoncrawl


text:
Brandy and Spice Peach Preserves - Lisa Sizemore
Recipe by Cristina Barry
www.foodtv; Emeril's Scratch Contest
Top Review by HeyJami
I made this with 11 cups of apricots instead of 20 peaches. I used french brandy. Overall, very nice flavor - sweet and rich. Would be great for a marinade or meat glaze. A little too cinnamon-y for our tastes so next time we'll put only 1 stick in. I had to come back with pectin to give it enough body/to get it more firm. I used Pomona's Universal Pectin. And, do NOT simmer jars for 10 mins - 10 mins in a boiling water bath is necessary to follow proper canning procedures. Thanks for the recipe!
Ingredients Nutrition
- 20 peaches, peeled, pitted and coarsely chopped
- 9 cups sugar
- 2 cinnamon sticks
- 1 whole nutmeg
- 2 tablespoons whole juniper berries
- 2 teaspoons whole cloves
- 2 teaspoons whole allspice
- 1 lemon, zest of
- 1 cup good-quality brandy
Directions See How It's Made
- In large heavy pot, combine peaches and sugar.
- Place all spices in cheesecloth and drop into pot with peaches.
- Add lemon peel and brandy.
- Simmer, stirring occasionally, until fruit becomes transparent, approximately 1 and 1/2 hours.
- Skim foam from top as needed.
- Discard spices; ladle fruit into hot sterilized jars and seal at once.
- Simmer jars for 10 minutes in water bath.


text:
So, I got a call yesterday from McAfee, who I use as one of our security vendors. And the call was very strange...
Me: "Hello, this is Andrew"
"Hello Andrew! I'm <bleep> from McAfee."
Me: "Ah, hello there. What can I do for you?"
"So... you have NO idea why I might be calling you? No clue at all, huh?" <- Dead serious, this is a verbatim quote.
At this point, I was thinking furiously to myself, "No way! My licenses are up to date, I'm sure I don't owe them money, what's up?!"
Then the bombshell. She reminds me that I took part in that McAfee-Spiceworks Sweepstakes to win a gaming rig from Alienware... and I've won it. :-D
These are the specs: http://www.mcafeesews.com/getyourgame/sw_gameon_prize.cfm%C2%A0%C2%A0%C2%A0%C2%A0; I am BEYOND excited.
60 Replies
Apr 1, 2011 at 9:54 UTC
Apr 1, 2011 at 9:56 UTC
Great way to end March! WTG!
Apr 1, 2011 at 9:56 UTC
Well done matey! Enjoy!
Apr 1, 2011 at 9:56 UTC
That is AWESOME! Congrats.
Apr 1, 2011 at 9:57 UTC
Gratzz.. I was hoping to win that and then have 3 Alienware system at my house. If you just use that system to play Solitare you will be hunted down.
Apr 1, 2011 at 9:58 UTC
Nice rig. Congrats.
Apr 1, 2011 at 9:58 UTC
Sick man!! I put in for that everyday that i could. Congrats and happy gaming!
Apr 1, 2011 at 10:03 UTC
Congrats man i'm gutted i couldn't enter it :(
Apr 1, 2011 at 10:10 UTC
Congrats that is a solid rig!
Apr 1, 2011 at 10:17 UTC
Chestnut Consulting is an IT service provider.
You suck :(
Apr 1, 2011 at 10:24 UTC
If you just use that system to play Solitare you will be hunted down.
Oh, believe me... there will be no solitaire, no PetVille, no cutey flash games, nuh uh.
Crysis will be my BASELINE app. Anything more mundane than that won't even be allowed on this rig. ;)
Apr 1, 2011 at 11:19 UTC
Congrats! That is going to be some gaming fun :)
Apr 1, 2011 at 11:24 UTC
Apr 1, 2011 at 11:40 UTC
Nice rig! Rock on and enjoy!
Apr 1, 2011 at 11:42 UTC
Petes PC Repairs is an IT service provider.
Apr 1, 2011 at 11:58 UTC
"Never say never"
Apr 1, 2011 at 12:14 UTC
congrats, thats awesome!
Apr 1, 2011 at 2:14 UTC
Dang - I lost... even after rigging the draw! (April Fools)
Congrats man!
Apr 1, 2011 at 3:09 UTC
good Deal man !!! WOOT!!!
Apr 4, 2011 at 4:06 UTC
Congrats dude!!
Apr 4, 2011 at 5:17 UTC
Congatulations :-)
Apr 4, 2011 at 8:46 UTC
(/sniffs to self....)
Apr 4, 2011 at 8:54 UTC
Apr 4, 2011 at 9:16 UTC
Congatulations :-)
That bunny still makes me laugh...
This discussion has been inactive for over a year.
You may get a better answer to your question by starting a new discussion.


text:
(1522 lượt xem)
CJ CGV CinemasQui mô : 1.000-4.999
Địa chỉ : FL9, 60A Truong Son, Tan Binh, HCMC
Fax : --
Website : N/A
Sơ lược về công tyCGV, replaced the name "MegaStar" in Vietnam officially from January 15, 2014. CJ CGV is an unit within CJ Group, one of Korea's largest conglomerates, doing business in 21 countries around the world. CJ is Korea's leader in media and entertainment: Cinema, TV, film production and film distribution CGV introduced Korea's first cultureplex. It provides an exciting venues with food choices, better event programs, fun shopping experiences, and ultra-premium auditoriums with unique technological special effects and comfort features. CGV provides a true experience beyond just movie theatre CGV's vision in Vietnam is to become the premiere destination for media and entertainment, offering products and services "Beyond Cinema", tailored specifically to Vietnamese customers. CGV will do this by building more sites in more cities, having new brand look, offering more movies, more and better concession offers, an upgraded customer loyalty program, new in-cinema technology and by investing in world-class Vietnamese film production CGV is immediately introducing 4DX (CGV Hung Vuong, HCMC) and Sweetbox (CGV Vincom Ba Trieu, Hanoi) products to Vietnam. 4DX presents realistic movie settings using aids and special effects including blasts of water and air, moving chairs and scents as well as enhanced sound systems. It all creates ultimate experience that make you feel like being in the movie. Sweetbox seats feature double sofas in red., located in the last row of the theater, and provide the best way to snuggle up with that special someone CGV strongly interested Vietnam market, and willing to involve its business to be part of the emerging strength of the Vietnamese film industry; such as investing in Vietnamese films, organizing film festival events, bringing Vietnamese culture and movies to the world, and also bringing the top entertainment experience from the world to the Vietnam. The locations of CGV Cinemas are carefully evaluated and selected through thorough analysis prior to set-up and are ideally situated in the dynamic population demographics of Vietnam. We now opened 12 sites. CGV cinemas continues to expand by opening more Site in the coming time. Thus, chances are open to all ambitious, enthusiastic and experienced candidates to apply for the below positions.
Có 2 vị trí tuyển dụng của CJ CGV Cinemas
Floor Supervisor (557 lượt xem)
- Mức lương:Thỏa thuận
- Nơi làm việc:Hà Nội
Hạn nộp : 24/04/2014
| Nộp hồ sơ |
Cinema Manager (535 lượt xem)
- Mức lương:Thỏa thuận
- Nơi làm việc:Cần Thơ
Hạn nộp : 30/04/2014
| Nộp hồ sơ |
Việc làm tuyển gấp
Việc làm mới nhất
Chia sẻ việc làm
Ứng viên đăng nhập
Bạn chưa có tài khoản đăng nhập?Hãy đăng ký!
Tìm việc làm
9/10 99 bình chọn


text: Home Recipes Publication Country Woman Recipes Country Woman Breakfast Recipes Share: Country Woman Breakfast Recipes Find Country Woman Magazine breakfast recipes for a delicious start to your day. Get breakfast recipes from our Country Woman Magazine. Recipe Spotlight Brunch Lasagna A professional cook, I appreciate make-ahead dishes like this one. Pop it into the oven before guests arrive...add fresh fruit and muffins...and you have an instant brunch. You can serve it as a hearty supper, too, drizzled with a little salsa. Get Recipe More Country Woman Breakfast Recipes Sort: Most Relevant Highest Rated Previous Page 1 2 3 ... 19 Next Page Orange Ricotta Pancakes Orange Ricotta Pancakes These popular pancakes are likely to spark a craving. For a different twist, switch the citrus ingredient to lime or lemon juice.—Brehan Kohl, Anchorage, Alaska View Recipe Broccoli Ham Quiche Broccoli Ham Quiche This rich quiche is featured in a family cookbook I put together. My husband is proof that quiche can satisfy even a very healthy appetite. —Marilyn Day, North Fort Myers, Florida View Recipe Crustless Four-Cheese Quiche Crustless Four-Cheese Quiche My husband is a real meat fan-but this luscious quiche is one meatless recipe he loves. In fact, he'll even go to the store and bring home Jarlsberg cheese as a hint that it's time for me to make it. More Vegetarian Recipes » View Recipe Advertise with us ADVERTISEMENT Cherry Cheese Blintzes Cherry Cheese Blintzes These elegant blintzes can be served as an attractive dessert or a brunch entree. The bright cherry sauce gives them a delightful flavor. I sometimes substitute other fruits, such as raspberries, blueberries or peaches. -Jessica Vantrease, Anderson, Alaska View Recipe Ham 'n' Cheese Strata Ham 'n' Cheese Strata Our daughter wouldn't mind if I made this Ham 'n' Cheese Strata every weekend! I do prepare it for each holiday, serving it alongside fresh cinnamon buns and a fruit salad. —Marilyn Kroeker, Steinbach, Manitoba View Recipe Slow-Cooked Blueberry French Toast Slow-Cooked Blueberry French Toast Your slow cooker can be your best friend on a busy morning. Just get this recipe going, run some errands and come back to the smell of French toast ready to eat. —Elizabeth Lorenz, Peru, Indiana View Recipe Canadian Bacon Onion Quiche Canadian Bacon Onion Quiche For over 20 years, we sold our homegrown specialty onions at the farmers market. I handed out this favorite recipe for a classic quiche to all our customers. —Janice Redford, Cambridge, Wisconsin View Recipe Hearty Corn Pudding Hearty Corn Pudding Corn is a staple around our house in summer-and so is this comforting dish. Every year, we grow corn in our backyard garden. I keep several packages of our homegrown corn in the freezer so I can make recipes like this in any season. View Recipe Scrambled Egg Casserole with Cheese Sauce Scrambled Egg Casserole with Cheese Sauce This has become the brunch dish I'm known for here in Pearland. The recipe combines the favorite flavors of hearty, old-time country breakfasts with the ease of a modern, make-ahead dish. Try it—you'll enjoy it. View Recipe Breakfast Custard Breakfast Custard With a side of warmed ham and whole wheat toast, this custard makes for a satisfying breakfast. View Recipe Country-Style Scrambled Eggs Country-Style Scrambled Eggs Bacon, green pepper and spuds spruce up ordinary scrambled eggs.—Joyce Platfoot, Wapakoneta, Ohio View Recipe Previous Page 1 2 3 ... 19 Next Page Advertise with us ADVERTISEMENT Advertise with us ADVERTISEMENT


text:
gR^ihNAtyAtmaprakAshAnnijaviShayamato.adhyAtmamantrendriyam syAt
sUryAdyantaH pravR^ittim prajanayati tatashchAdidaivaM taduktam |
rUpAdyaM chAdhibhUtaM yadanugatamanudhyeyamAtmasvarUpam
tenAnte tasya tiShThAmyahamabhimukhamityaShTha me spaShTamAha ||
There are various ways of performing Surya Namaskara. Here is an outline of the procedure taught by Harshaji to many members of Kamakoti Mandali.
After performing a Samkalpa on Sunday early morning for arghya pradana and sUrya namaskAra, tricha nyAsa is performed and a kalasha filled with shuddha salila [to which tila, taNDula, dUrvAnkura, bilva, kusha, kusuma and rakta chandana, the seven ingredients specified by Sri Vidyaranya, are added] is worshipped. Sri Suryanarayana is invoked in the dvAdashAvaraNa yantra and worshipped with ShoDashopacharas followed by AvaraNa pUja. The description of the Yantra is:
bindutrikoNavR^ittaM cha ShaTkoNaM vR^ittayugmakam |
vasukoNaM tathA vR^ittam dvAdashAram tathaiva cha |
bhUpuratrayasaMyuktam sUryayantram vidhIyate ||
Note: Srividyopasakas perform pAtra sthApana as in Sri Krama and perform the dvAdashAvaraNa pUja during chaturAyatana pUja in Srichakra itself.
After the AvaraNa pUjA, saurAShTAkShari or other upadiShTa saura mantras [navAkShari in our case] are recited 108, 300 or 1008 times. Based on Sampradaya, some use tricha [First mandala of Rigveda], some mahAsaura [Rigveda], aruNa [TaittiriyAraNyaka, not followed by any members of Kamakoti Mandali] etc for sUrya namaskAra. Tricha [tri+richa = tricha] vidhi is taught to us in the Mandali. The namaskaras are followed by tricha arghya pradAna. For both arghya and namaskara, a sampuTa of vyAhR^ititraya, saurAshTAkShari, nArAyaNa aShTAkShari, shiva panchAkShari and tvaritA [tvaritA represents sUryashakti] is used. The number of Avartanas prescribed for namaskAra is 6, 4 or 2. 12 or 24 arghyas are generally offered to Lord sUryanArAyaNa. Though purANokta namaskAra [janmAntarakR^itairdoShaiH etc.] is prescribed for those who cannot perform vaidika namaskAra, we are taught to perform one round of this as well after the tricha vidhi. The practice is concluded by recitation of Sri Vishnu Sahasranama Stotra and Aditya hR^idaya. A person should follow for three days rules such as abstinence etc before undertaking the practice. There are also purANokta arghya mantras for those ineligible for vaidika mantras. Some follow the practice of performing 108 namaskAras using purANokta mantras [kuryAcchedbhaktisahito hyaShTottarashatam bhavet].
Sura Namaskara is practiced by many in our Mandali on Sundays, special days such as birthdays, wedding anniversaries, yugAdi, sankramaNa, rathasaptamI, siddhArtha saptamI etc.


text:
|Home | About | Journals | Submit | Contact Us | Français
Hereditary folate malabsorption (HFM) is an autosomal recessive disorder, recently shown to be due to loss-of-function mutations of the proton-coupled folate transporter (PCFT-SLC46A1), resulting in systemic and central nervous system folate deficiency. Data is emerging on the spectrum of PCFT mutations associated with this disorder. In this report, novel mutations are described in three subjects with HFM: A335D/N68Kfs (c.1004C>A/ c.204-205delCC), a compound heterozygous mutation, and two homozygous PCFT mutations, G338R (c.1012G>C) and E9Gfs (c.17-18insC). Functional assessment of A335D and G338R PCFT mutants transfected into folate transporter-deficient HeLa R1-11 cells indicated a complete loss of transport activity. There were neurological deficiencies in two of the families reported; in particular, late-onset seizures. The importance of early diagnosis and treatment to achieve physiological cerebrospinal fluid folate levels is emphasized.
Hereditary Folate Malabsorption (HFM) is an autosomal recessive disorder characterized by impaired intestinal folate absorption and impaired transport of folates into the central nervous system [4,9]. Recently, this laboratory cloned the proton-coupled folate transporter (PCFT-SLC46A1) and established that mutations in this gene are the molecular basis for HFM [14,23]. Since then additional subjects with the clinical syndrome of HFM, and loss-of-function pcft mutations in this gene, have been reported by this and other laboratories [1,2,7,8,10,11,17].
The pcft gene consists of 5 exons spanning ~6.5Kb of genomic DNA. The PCFT protein consists of 459 amino acids; its topology has been established by the substituted cysteine accessibility method. PCFT encompasses twelve transmembrane domains with N- and C- termini directed to the cytoplasm [15,19,25]. There is a disulfide bond between the C66 and C298 residues in the first and fourth extracellular loops, respectively, but this is not required for function [25].
In the initial report, two siblings of Puerto Rican ancestry with HFM had a mutation in the splice acceptor of exon 2 at the intron2/exon 3 boundary resulting in the skipping of exon 3 and a protein that does not traffic to the cell membrane [14]. Since then, another patient from Puerto Rico with this mutation has been reported [2]. In other subjects with HFM, a variety of mutations have been detected at different locations: (i) R113S and R113C in the 1st intracellular loop between 2nd and 3rd TMDs [7,23], (ii) P425R at the junction of the 6th extracellular loop and 12th TMD [23]. (iii) R376W and R376Q in the 10th TMD [8,23], (iv) G147R, D156Y in the 4th TMD [17,23]; and (v) S318R in the 8thTMD [23]. (vi) Several mutations in the first extracellular loop have been identified that lead to frameshifts, truncated and nonsense proteins [1,10,11,23]. In the current paper, four loss-of-function pcft mutations are reported in three subjects: A335D and N68Kfs, a compound heterozygous mutation in one subject, and homozygous mutations, E9Gfs and G338R, in two other subjects.
These studies were approved by the Albert Einstein College of Medicine Institutional Review Board. After informed consent was obtained from the patients and their family members, peripheral blood was collected. IRB-approved consent forms translated into French were used with the Tunisian subjects. Genomic DNA was isolated at the Albert Einstein College of Medicine DNA Isolation and Cell Expansion Core. Each of 5 exons of the pcft gene along with the flanking regions was amplified by PCR with primers as reported previously [14]. PCR products were analyzed on an agarose gel, purified by a gel purification kit (GE Healthcare, Buckinghamshire, HP7 9NA, UK), and sequenced at the Albert Einstein College of Medicine Cancer Center Genomics Shared Resource.
Methotrexate (MTX-disodium salt, [3′, 5′, 7-[3H](N)] was obtained from Moravek Biochemicals Inc (Brea, CA) and purified by liquid chromatography before use as previously described [21].
Mutations were introduced into pcft cDNA with the Quick change II XL site-directed mutagenesis kit (Stratagene, La Jolla, CA). Mutations in the plasmid constructs were verified by DNA sequence analysis. A PCFT pcDNA3.1(+) expression vector, which encodes HA-tagged PCFT at the C-terminus, was used as the template for all site-directed mutants.
HeLa-R1-11 cells are a stable subclone of the HeLa R1 cell line that lacks both RFC and PCFT expression [24], the former due to a genetic deletion [22], the latter due to methylation of the promoter and loss of gene copies [3]. R1-11 cells are maintained in RPMI-1640 medium supplemented with 5% fetal bovine serum, 100 units/ml penicillin and 100 μg/ml streptomycin at 37°C in a humidified atmosphere of 5% CO2. For transport studies, R1-11 cells (3.5 × 105/vial) were seeded into 17-mm liquid scintillation vials. After 48 hours, the various constructs (0.8 μg/vial), were transiently transfected into the cells with lipofectamine 2000 (Invitrogen, Carlsbad, CA). The cells were processed for transport assays two days later.
A technique for rapid measurement of [3H]MTX influx was employed, (MTX is a stable, inexpensive surrogate for physiological folates) [16]. R1-11 transfectants were washed twice with 2 ml of HBS buffer (20 mM HEPES, 140 mM NaCl, 5 mM KCl, 2 mM MgCl2, and 5 mM dextrose at pH 7.4) and incubated in the same buffer in a water bath (37°C) for 20 min. The buffer was then aspirated following which transport buffer, 500μl of MBS (20 mM MES, 140 mM NaCl, 5 mM KCl, 2 mM MgCl2, and 5 mM dextrose at pH 5.5) containing 0.5 μM [3H]MTX was added. [3H]MTX uptake was halted after 1 min by the addition of 10 volumes of ice-cold HBS buffer (pH 7.4), an interval over which uptake was unidirectional. Cells were then washed 3 times with 5 ml of ice-cold HBS buffer, following which 500 μl of 0.2M NaOH was added and cells digested by incubation for 30-45 min at 65°C. A portion of the hydrolysate (400 μl) was then analyzed on a liquid scintillation spectrometer; the protein content of another portion of hydrolysate (10 μl) was determined using the Pierce kit (Thermo Scientific, Rockford, IL). Influx is expressed as pmoles of [3H]MTX per mg of protein per min and data is reported as mean ± SEM from at least three independent experiments performed on different days.
This male subject (P1), currently age 6 years, was born to non-consanguineous English parents whose heritage is traced to both sets of English grandparents. There was no pertinent family history. At age 2 months, the child developed Pneumocystis jiroveci pneumonia. His hemoglobin (Hb) was 4 g/dL; plasma folate was undetectable. Serum IgG was normal but IgA and IgM levels were low. The bone marrow biopsy showed megaloblastic changes. He received IV leucovorin and cotrimoxazole, and the pneumonia resolved. The patient was discharged on oral folic acid, 1.5 mg/day. At age 5 months, Hb was 12.4 g/dL, mean corpuscular volume (MCV) 88.5 fL, white blood cell (WBC) 9.8×109/L. The serum folate was 2.6 nM. At age 10 months, the serum folate was 11.9 nM and red blood cell (RBC) folate was 97 ng/mL (nl: 150-650 ng/mL). A magnetic resonance image of the head was normal; a lumbar puncture was unsuccessful. The folic acid dose was increased to 2.5 then 5 mg/day. At age 16 months the patient had not as yet walked, had a resting tremor, hyper-reflexia, jerky movements, and proximal muscle wasting. Hb was 11.5 g/dL, MCV 86, WBC 7.6×109/L, serum folate 13.7 nM, RBC folate 91 ng/mL. Blood homocysteine was 27 μM (nl: 5-15 μM). The folic acid dose was increased to 10 then 15 mg/day. At age 18 months, the serum folate had increased to18.9 nM and the RBC folate level was 120 ng/mL. However, the cerebrospinal fluid (CSF) folate level was undetectable. The patient was started on IM leucovorin (5-formylTHF) 5 mg/day. One month later, his neurological status improved; he was able to stand without support. He continued to improve neurologically except for some difficulty in fine motor skills. The leucovorin dose was increased and, at 12 mg IM/d, the CSF folate level was 30 nM, (normal for this age - 70-90 nM; see Discussion). At age 3 years 9 months, a magnetic resonance image of the head showed a slight delay in myelination. The patient steadily improved neurologically but with continued mild difficulty in fine motor skills and reading but good math skills. At age 5 years 4 months the magnetic resonance image of the head was normal. A few months later, the patient began to experience episodes in which he appeared to have a loss of vision associated with contraction of his pupils that increased in time to a frequency of ~30 times each day. An EEG was consistent with occipital seizures. He was begun on antiseizure medications. The patient currently receives 12 mg leucovorin IM/day with 15 mg/day PO. The CSF folate trough level was 14 nM in October 2009 and 17 nM October 2010.
A male subject (P2), now age 20, included in an earlier report of a Tunisian family in which, of eight children, five died within the first few months of life with diarrhea, pallor and glossitis. The three surviving children, two boys and one girl, were reported to have the same abnormalities [5]. Studies on the female sibling (now age 21) at age 3 months revealed a severe macrocytic anemia with marked folate deficiency and negligible CSF folate. Absorption of an oral load of folic acid was abnormal. The patient was treated with IM leucovorin (50 mg) which was said to achieve "acceptable" CSF folate levels. However, leucovorin could not be administered regularly. The patient developed seizures at age 4 and her IQ was noted to be low. Two brothers, one of whom (P2) is the subject of the current report, were said to have similar hematological problems that resolved in infancy with intermittent IM 5-formylTHF. At ages 9 and 10 years, respectively, they were noted to have low IQs and poor performance at school. Their cognitive and neurological status has remained stable since that time.
This Tunisian male (P3) born from consanguineous parents (2nd degree) and currently age 8, developed macrocytic anemia with low serum folate at age 2.5 months. One sibling died at birth, another died at 7 months due to pancytopenia, immune deficiency and severe respiratory distress. The physician had previously treated patient 2 so that the diagnosis in this case was made rapidly with initiation of IM leucovorin (10 mg/day) that was subsequently decreased to weekly, then biweekly, with PO leucovorin at 50 mg/day. The anemia rapidly corrected along with the peripheral and axial hypertonia noted initially. An EEG and head computed tomography were normal; however, CSF folate remained low. At age 19 months, CSF folate continued to be barely detectable; at age 3 years 8 months, CSF folate was undetectable. The patient continues on leucovorin.
P1 had compound heterozygous pcft mutations (Figure 1, upper panel). The mutation inherited from the heterozygous father, a c.1004C>A (NM_080669) nucleotide substitution, was located in exon 2 and led to an Ala to Asp substitution at the 335 residue (A335D) located in the 9th TMD (Figure 2) (NP 54200.2). The mother, also heterozygous, contributed an allele with deletion of 2 nucleotides, CC, at positions 204 and 205 (c.204-205delCC) in exon 1 that caused a frameshift starting at position N68 with early termination of translation. The maternal allele was traced back to the maternal grandmother; the paternal allele was traced back to the paternal grandmother (Figure 1, lower panel). P2 had a homozygous C insertion in an all-C region (bases #18-23) causing an early frameshift starting at E9 and, a truncated nonsense protein. P3 had a homozygous G→C mutation at position 1012 (c.1012G>C). This resulted in a G338R substitution also within the 9th TMD. The A335 and G338 residues are fully conserved (to and including zebrafish) among species. These novel mutations were not seen in the NCBI SNP database.
A335D (c.1004C>A; P1) and G338R (c.1012G>C; P3) PCFT mutants were generated by site-directed mutagenesis as described above and transfected into R1-11 cells. [3H]MTX influx was assessed at pH 5.5 and 37°C over 1 min. As Figure 3 indicates, A335D and G338 PCFT mutants were inactive with uptake no different from cells transfected with empty vector (mock). The PCFT mutation detected in P2 resulted in a very early frame-shift and nonsense protein obviating the need for functional evaluation.
This paper adds three new PCFT mutations to the evolving knowledge of the molecular changes in the PCFT protein associated with HFM. A335D (c.1004C>A), in the 9th TMD, was detected in one allele of an English patient traced back to an English grandparent. A different mutation was detected in the second allele, N68Kfs (c.204-205delCC), also traced back to an English grandparent (the great-grandparents were also of English heritage). It is of interest that the latter mutation was recently detected in two siblings from a family in Turkey (in this case homozygous) [1]. Two families from Tunisia are reported both cared for by the same physician. One of these families, in which the disorder appeared to be prevalent among eight siblings, was described prior to the cloning of PCFT [5]. A male sibling from this family is reported with a homozygous mutation due to a C insertion in an all-C region (c.18_23) resulting in a frameshift, E9Gfs (c.17-18insC). A different homozygous mutation was detected in the second subject from a Tunisian family, c.1012G>C resulting in a G338R substitution. The current availability of a genetic test for this disorder now makes it possible to confirm the diagnosis of HFM, and identify carriers, in these and other families particularly when the mutation is known and the test should be relatively inexpensive.
Immune deficiency due to hypoglobulinemia is an important complication of HFM often manifested by Pneumocystis jiroveci pneumonia, as was documented for P1 [4,9,18,23]. The immune deficiency is rapidly reversed with systemic folate repletion and correction of the hematopoietic manifestations of HFM. Neurological disorders, in particular seizures, also frequently accompany HFM [4,8,9,17]. It is unclear as to why some patients develop seizures and others do not, why the onset of seizures can be delayed, as in the first subject (P1) and a sibling of the second subject (P2), and whether this is related solely to the adequacy of treatment. CSF folate levels are very high during infancy and decrease only slowly during the first decade. CSF folate levels for the first year are 100-150 nM, decreasing to ~70-90 nM by age 5 and remaining in the 60-90 nM range well into the teens [12,13,20]. Hence, the endpoint of treatment is to achieve and maintain normal blood, and red blood cell, folate levels and CSF folate levels appropriate to the age of the patient.
Because of the level of CSF folate required for the treatment of HFM, intramuscular dosing should be the most efficacious mode of administration. Leucovin (racemic 5-formylTHF), the folate most frequently utilized, is rapidly metabolized to the physiological 5-methyltetrahydrofolate. Isovorin (calcium levofolinate – Wyeth), the active isomer of 5-formylTHF, is available for parenteral administration. The oral formulation of 5-methyltetrahydrofolate (Metafolin – Merck) is available but the strength is insufficient for treatment of this disorder. Folic acid should not be used since it binds so tightly to folate receptors that it may impair the transport of 5-methylTHF across the blood-choroid plexus-CSF barrier [6].
The first exon, particularly nucleotides encoding the first extracellular loop between the first and second transmembrane domains, has a high GC content, 65.8% (75% between residues 63 and 70) and is the most frequent site of PCFT mutations in subjects with HFM. Beyond the subjects described above, three other mutations have been reported in the first exon. These include a stop codon (c. 197 GC>AA; C66X) and three frame-shifts (G65Afs, C66Lfs and N68Kfs) [1,10,23]. All the other mutations associated with HFM, aside from the one resulting in the formation of a splice variant [1,10,23], have been within or at the junction of TMDs [8,17,23]. Two residues have been the sites of two different mutations in different patients: R113S/C and R376W/Q [7,8,23].
The authors do not have competing financial interests. Professor Peter Clayton (Great Ormond Street Hospital for Children, London, UK) provided blood specimens and clinical information on patient 1. Dr. Clayton is funded by Great Ormond Street Children's Charity. We wish to thank Dr. Sami Jebnoun (Neonatology, Maternity and Neonatology Center, Tunis, Tunisia) for providing blood specimens and clinical information on patients 2 and 3.
Publisher's Disclaimer: This is a PDF file of an unedited manuscript that has been accepted for publication. As a service to our customers we are providing this early version of the manuscript. The manuscript will undergo copyediting, typesetting, and review of the resulting proof before it is published in its final citable form. Please note that during the production process errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain.
PubMed Central Canada is a service of the Canadian Institutes of Health Research (CIHR) working in partnership with the National Research Council's national science library in cooperation with the National Center for Biotechnology Information at the U.S. National Library of Medicine(NCBI/NLM). It includes content provided to the PubMed Central International archive by participating publishers.


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text: (subscribe) The Official Phineas and Ferb Wiki Newsletter, Issue 104: November 19, 2013 Contents 1 That's Wings, You Turkey! 2 Crat Corner 3 The Numbers Game: 4 Review: Mission Marvel 5 Hands On With The New Merchandise, Part 66 That's Wings, You Turkey! Yes, Dr. Doofenshmirtz is taking his Turkey-inator to new levels this Thanksgiving here in the States. The only known cure for trytophan from what I know is a trip to Hawai'i! Current forum discussions Featured Picture of the Month Featured Article voting Featured Song of the Month Featured Quote of the Month Featured "Did You Know...?" facts Interwiki languages links for all Phineas and Ferb Wiki community Canonically Accurate - What's What? 104 activities for 104 days of summer Is "Take Two with Phineas and Ferb" canon? I need help from the Creators Q&A with Dan, Swampy, etc. Ferb- A Secret Agent? Does Phineas have a crush on Isabella? Crazy Userboxes What kind of tree is in the backyard? Crat Corner by RRabbit42 Expanding waistlines, expanding wikis For several months, Wikia has been working on some major updates to how their wikis function. They're just about finished and have made the announcements this week before we get into the official start of the holiday season. One of those changes is a new editor that does a better job with WYSIWYG than the Visual Mode Editor does. You've heard me say before there have been many times where I've had to go in and fix the code that the Visual Editor tried to make "right" or just plain scrambled, so this will be a welcome update. If I read the information right, this was co-developed with Wikipedia and will be also be used there. This new editor, called VisualEditor, will eventually replace the current Visual Mode Editor, but Source mode will still be available for those of us who like to see the code of a page. Related to that is what is going to affect our wiki. Three years ago, Wikia changed their primary interface, the Wikia skin (formerly "Oasis"), so that it stays at a fixed width. Since then, more people have bought large monitors and more people have tablet computers like an iPad or a Kindle. So how do you make a wiki fit a tablet without having a lot of unusable space when viewed on a big monitor? Answer: change the skin back similar to how it used to work, which is to make the page width fit however wide your screen is. That's how the Monobook skin still works if you use that. Because the width of the page is going to vary, the way the content of the page is arranged is going to vary. The new Fluid Editor will have a way to switch page sizes when you do a Preview of your edit so that you can see how everything sits at the minimum and maximum widths, as well as whatever size your web browser currently is at. The Fluid Editor will become active on Wednesday, December 4th. Here's the list of what it affects: The page content, such as tables, pictures and the paragraphs will flow differently, based on monitor width. The fixed size of the right "rail" of the Main page is going to shrink slightly to 300px, and the left side that contains the bulk of the info will change width as needed. The slider we use on the Main page will become auto-centering, so there will be gaps along the left and right side unless we do something like wrap it in a table so we can put something alongside it. I'm not sure how practical it will be to do that because we have to keep in mind small screen sizes for tablets. The background image is going to shrink to a narrow strip on the left and right side of your monitor. Having a content area that changes widths means we will have to do a little bit of adjusting and rearranging, but we have to remember that we won't be able to keep everything positioned as precisely as we can right now. It's a matter of getting used again to how it used to be a few years ago. Or, how Wikipedia still does it, if you want to look at it that way. The background images are my bigger concern. Those narrow strips will be about 170px wide. You can see this right now if you go over to the Muppet Wiki. Unless you have something like a 25" or larger monitor running at least 2400x1080 resolution, you'll never know that Oscar, Grover and Big Bird are in the picture on the left and Bert is in the picture on the right. You can see part of Fozzie and Dr. Bunsen Honeydew, but you don't see their full face most of the time. So, to keep things simple, starting on December 4th, all of our backgrounds are just going to be designed to show 170px on the left and right side. There won't be anything across the top because whether or not it's covered up depends on whether you see an ad there or whether the web browser you're using leaves it exposed. As one last hurrah, I'll put up last year's Christmas background early so we can enjoy while we can. Then we start work on new backgrounds for our special events. We'll need help with that from any artists or graphic designers we have. All you have to do is check out Mouseinphilly's latest blog for more information on what we may need in the coming year, plus suggestions for our Twitter page and Facebook covers as well. If you want to read up on all the details of what Wikia is changing, read these pages: Wikia's evolution continues with VisualEditor The Road to VisualEditor Fluid layout is arriving on December 4 Fluid Editor Preview is now available Preparing your main page for fluid layout Preparing your background for fluid layout There is one last change that is coming up. Sometime in the next few days, we won't be able to upload any pictures for a couple of hours. Wikia will be copying the pictures from all wikis over to a new file storage system, starting with smaller/olders wikis and working their way up. So if you can't upload a picture, you will know they've started here and you just need to wait a few hours and try again. We're number 154 Wikia has several Hubs that show the biggest wikis in various categories. Ours is listed as a "silver" wiki in Wikia Entertainment because we have over 1,000 pages (2,158 as of right now). But I just found out that they have a separate score that shows the wiki's "health and vitality". It changes each day and shows the top 5,000 wikis. As of today, we're ranked #154 out of those 5,000 with a WAM score of 96.27 out of 100. You can see the stats on the WAM Score page for the various Phineas and Ferb wikis. I don't know what "Vertical Rank" means, but it does show that at one time, we had 57th place out of all wikis. Odds 'n' Ends The first seasonal airing of "A Phineas and Ferb Family Christmas" will be on Disney XD Friday, November 29th at 12:30 PM ET/PT in the USA, and the first airing this holiday season of "Phineas and Ferb Christmas Vacation!" is set for 9:00 AM ET/PT November 30th on Disney Channel. If you're interested in buying Disney Infinity in preparation for when Phineas, Agent P and the related power discs become available, check out the Black Friday deals over on the Disney Infinity Wiki. The notifications discussed in the last issue will go out within the next few days so we can get started on updating our staff. Don't forget to Like us on Facebook and Follow us on Twitter. The Numbers Game: "Cheers" for Bigger Numbers by Ryan Stoppable They're taking over. Hope I got money for a soda... As we all know, there's a hundred and four days of summer vacation. And now, there's also a hundred and four (official) issues of the Tri-State Gazette! A hearty congratulations is in order to everyone who has worked on it, contributed, or even read it and made it worth our time. To celebrate, this is The Numbers Game, the newsletter section that breaks down the numbers of our favorite show. "Cheers for Fears" hit the new airwaves on Friday, November 1. 2.413 million viewers added this one to their scrapbooks of memories, a 13 percent increase from "Face Your Fear" three weeks prior. Its 1.4 household rating was also higher than the previous episode, increasing by a tenth. Trailing behind Disney Channel's three other premieres, it was good for 13th on the channel this week. A very interesting place. Despite the increase in total viewership, the new episode once again failed to crack the Top 10 in any of its target demographics. As a result, those numbers are once again not available. Among Aduts 18-49, viewership rebounded with a 21 percent increase, checking in at a 0.33 rating. Another new episode aired on November 15, and The Numbers Game will fire up its manual typewriter to cover the splendid "Steampunx" next issue. Until then, add your thoughts in the Comments section, let's go Packers!, and remember...that the numbers never lie. Review: Mission Marvel by FerbFlecher151 What a long wait it has been. Ever since it was announced last year at Comic-Con 2012, Mission Marvel has been highly anticipated from both P&F and Marvel fans. But does it live up to the massive hype? In some ways it exceeds it, while in other ways it falls somewhat below expectations. Possibly the greatest cameo of all time. The story is that Doof has built a Power-Drain-Inator, which will drain the power away from anything it hits. Perry stops him, but a beam bounces of Phineas and Ferb's satellite and hits the Marvel heroes, draining their powers away. Because of this, super villains, realizing their chance, team up with Doof to destroy the world. Basic enough. One of the major concerns going into this episode is whether the Marvel heroes would transfer well into the world of Phineas and Ferb. While it is initially somewhat distracting, after a few minutes they fit so well into the P&F universe that it feels like they were always there. I was also surprised at how many references there were to Marvel. Some of them are so obscure that you have to be a hardcore Marvel fanatic like myself to understand them. I mean, what other cartoon would feature would reference Howard The Duck? Most the songs in this episode are in the background with the exception of Only Trying To Help (thankfully, the Marvel heroes do not sing), with the standouts being the aforementioned and My Evil Buddies and Me, with the latter being one of the funniest sequences P&F has put out in a while. All the songs that play while the Marvel heroes are fighting are good, but nothing special. It doesn't help that most of other songs besides Only Trying To Help and My Evil Buddies and Me were strangely absent from the original U.S. broadcast (here in Canada, however, they were in it). Evil buddies being evil. Halfway through the episode, however, the special tries throw some development for Candace and Phineas' relationship, and also Candace and Isabella's relationship. While the latter's development is appreciated as we rarely get to see them together, it builds up to a cliche and overused plot device in how "girls can be awesome too!" and all that jazz. It's pointless and all it really does delay the action. Mission Marvel is everything we wanted it to be: funny, action-packed and a great crossover in general, even if it bogged down by some rather cliche and pointless plot devices. I give Phineas and Ferb: Mission Marvel an A-. Hands On With The New Merchandise, Part 66 by RRabbit42 It's been several issues since I did an official "Hands on" merchandise review, but since there were a couple of issues where we had special reviews on different themes, I have bumped up the numbering a couple of places to take those into account. Let's take a look at what I found during the past few months. While I was in search of Halloween costumes this years, I stopped in at both Spencer Gifts and their seasonal Spirit Halloween Store. I wound up buying the same hat at both stores, but as it turns out, the hats turned out to be a little different from each other. Both use two or three shades of teal yarn. On the hat shown the right, one is noticably lighter than the other, so it gives the hat a kind of mottled appearance. On the other, the both yarns were closer together. It makes the hat look smoother. The second hat also had a tag sewn into it with "Agent P" on it, which you can see on the Spirit Halloween website just underneath Perry's chin. (Quite note: if you look at the hat on the Spencer's website, it looks more blue than teal.) These are called "laplander" hats, which means you can tie the cords underneath your chin to keep it on your head even in high winds and keep warm. It was $17 and has the Teal of Approval seal. Knee socks Necklace Spencer Gifts also had a couple other items and the first of those was some socks. Previously, they were "no show" socks that only cover your feet. They still have those, but now they have socks that go the other way, long enough to reach your knees. They're size 9-11 for kids with size 4-10 shoes and are $6 for a pair. The next two items are a couple pieces of jewelry. While there had been some rubber bands shaped like the P&F characters similar to those "Silly Bandz" a year or two ago, you couldn't tell what they were while you were wearing them. But if you wear the Agent P rubber bracelet, people will instantly know that you support Agent P's fight against evil. You can match that with a necklace showing him swinging into action. Those are $5 and $8 and both also have the Teal of Approval mark. Some of the Phineas and Ferb merchandise can show up in some unexpected places. I don't remember Kmart ever having any P&F toys, but occasionally they do have P&F clothing. For young kids, they have a winter cap and gloves set for $11. I don't see any kind of size indicator on it other than "one size fits most", but to give you a sense of scale, the hat is about two-thirds the size of the adult laplander hat, and the second picture shows the gloves that come with it. Naturally, it's in the boys clothing area. Over in the men's clothing, Kmart has pajamas with the many faces of Agent P and one large picture of him on the right leg. They're 100% cotton and come in sizes of up to 2XL. It's a nice set and is only $17. Time to wrap up this review. Next issue, we'll take a look at some Christmas items. Coming in two weeks: Hands-on with the New Merchandise, Christmas edition Recent episodes review Other articles to be determined (submissions wanted - send to RRabbit42 or use the Newsletter submissions page) Got a question or comment about this issue? Leave them below. Retrieved from "http://phineasandferb.wikia.com/wiki/User_blog:PF_News/Tri-State_Gazette,_Issue_104?oldid=563306" Ad blocker interference detected! Wikia is a free-to-use site that makes money from advertising. We have a modified experience for viewers using ad blockers Wikia is not accessible if you've made further modifications. Remove the custom ad blocker rule(s) and the page will load as expected. Categories: Tri-State GazetteInactive blogs


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This guy I'm dating was seeing this hot girl for few months. Then he told me how she was kinda bitchy and too flirty with other guys. So I asked him is she hot? He bluntly said omg yes she is smoking hot but too bad her attitude turned me off.She also own a car, has a Bachelor. Obviously he likes me for my personality which is good but it makes me upset because it seems like he has low self- esteem and intimidated by her.
Most Helpful Guy
everyone shoots for the highest then slowly lower there standards to there own, it's science, but any person is an idiot to openly act like it. you have every right to be disgusted by his social retardation.10|10|0


text: LITTLETON, Colo., Nov. 4, 2013 (GLOBE NEWSWIRE) -- Innospec Inc. (Nasdaq:IOSP) today announced that it has acquired Bachman Services Inc and its affiliated companies from its private owners. Bachman is an innovative leader in chemicals and services for the oil and gas industry, based in Oklahoma City, OK. The Bachman companies have combined annual sales of around $80 million. Commenting on the deal, Patrick Williams, President and CEO of Innospec said: "Since our low key entry into the oilfield chemicals market, we have been running a dual growth strategy – growing sales organically using our existing technologies, and seeking to make targeted acquisitions. We are delighted with the acquisition of Bachman, which moves us towards critical mass, and brings both good technology and market positioning. Innospec and Bachman have similar operating styles and a strong ethos of customer service. We expect the acquisition to be immediately accretive." Angela Bachman, President and CEO of Bachman Services Inc said: "Finding the right partner to help Bachman grow in the future was a tough job. It was important to find a company with the same values and culture, so that we can integrate the two organizations and have them operating together effectively and quickly. I am very pleased to have built up an excellent relationship with Patrick and his team, to help secure a sound future for the Bachman business and its employees." Bachman Services and affiliates joins Strata Control as part of Innospec's Oilfield Specialties Division. Patrick Williams continued: "Bachman has very good relationships with its customers and suppliers. We will be working with the team closely to ensure that the high levels of service which Bachman delivers will be maintained in a seamless transition." The acquisition has been funded through the successful negotiation of an amendment and increase to the Company's existing revolving credit facility agreement up to $200 million. The secured facility remains available through to December 2016.


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text:
I used to have email configured properly and running smoothly. People used to submit tickets through it all the time, but recently it stoped working.
When I configure my email settings, smtp/pop servers all I get is the message 'Account email address should not be your personal account'
If I go to another spiceworks section and then return to the email settings.. they are not there anymore, almost all the fields are empty, except for the 'email' field.
Any help would be extremely appreciated and I'm sorry if someone already posted this before but I couldn't find any specific info about this problem.
6 Replies
Sep 20, 2007 at 10:24 UTC
Are you hosting your email internally or external?
Have you setup a specific email address for the Help Desk?
Can you please attach a screen shot of your email settings page with the error displayed. Thanks!
Sep 20, 2007 at 11:10 UTC
Hi Marcelo
The email servers are configured by my university's IT staff and I'm not even sure which servers they use (I just think they're Unix based).
I don't have a specific mail address just for the helpdesk, I've always used my own and it used to work fine.
One curious thing though is that yesterday when I saved the email settings SpiceWorks tested the settings and the results were OK, then I got the same warning message I mentioned earlier. Today the test doesn't run or it's so fast that I can't see its result - I only get the warning message instantly. But independently of this, no matter the situation, I always loose my settings.
I've attached the screen as you've asked.
Sep 20, 2007 at 11:33 UTC
Thanks for the screenshot! This is a new error that is being thrown in version 1.7 to encourage users/admins to create a dedicated email address for the Help Desk. In the past, when the admin/tech entered their own personal email address tickets would be accidentally created when the address was "popped" and what we are hoping is that ideally you would want a Help Desk address that doesn't conflict with your personal emails. Can you get your IT staff to create an email account for your Help Desk?
Sep 20, 2007 at 11:45 UTC
I'm afraid that's not likely to happen.. I will have to stick with my own address if I am to use the email submission method..
Is there any way it can work?
Sep 20, 2007 at 11:55 UTC
The workaround would be to use another email account besides the one you are using to login to Spiceworks with. That is how the email account is being detected.
Sep 20, 2007 at 12:26 UTC
OK, I changed the login address and it all works fine now.
Thank you for your help, Marcelo!
This discussion has been inactive for over a year.
You may get a better answer to your question by starting a new discussion.


text:
MILBANK — Sievert P. Dammer, 80, died April 25, 2013 at Prairie Lakes Hospital in Watertown.
Funeral services will be at 10:30 a.m. Tuesday, April 30, at Central United Methodist in Milbank.
Visitation will be held Monday, April 29, from 5 to 7 p.m. at Mundwiler Funeral Chapel in Milbank.
Interment will be at the Milbank Cemetery.
Pallbearers will be Adam Hunt, Austin Hunt, Jerome Schuelke, Dean Schuelke, Steve Storm and John Loeschke.
Sievert was born March 11, 1933 in Roscoe, the son of Aalf and Anna (Gertsema) Dammer. He attended rural Milbank country schools through the eighth grade, at which time he started farming with his dad and brother. He was united in marriage to Betty Johanson on March 22, 1953 at Zion Presbyterian Church of rural Twin Brooks. They were blessed with three daughters. He served in the US Army from 1955-1957. After returning, he resumed farming and in 1966 became a contract milk hauler for Frigo Cheese in Big Stone City. He later sold the bulk route but continued to farm until his retirement in 2011.
He was known as an honest man who loved music, loved the land and loved his family. He had a ready smile, a joke for everyone and an optimistic outlook on life. He also enjoyed whist, coffee at Hardees and family celebrations.
He will be dearly missed by his wife, Betty of Milbank and daughters, Gloria (Bruce) Beutler and LaVonne (Rick) Seehafer, both of Watertown; several nieces and nephews and a multitude of family and friends.
He was preceded in death by his parents, infant daughter, Barbara, sister, Gerdena Ladwig and brother, Jake.
For more information go to www.mundwilerfuneralhome.net.