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This article was prepared and presented by Wesley D. Fitzwater of Fitzwater Meyer Hollis & Marmion, LLP in 2014.
Wes Fitzwater
Fitzwater Meyer Hollis & Marmion LLP
Attorneys at Law[1]
"Nothing can be said to be certain except death and taxes."
Benjamin Franklin
Traditional estate planning has certainly focused upon death and taxes. However, now clients are demanding answers to many, dare we say, more important issues, such as protecting quality of life, insuring self-determination, and facilitating family harmony and problem-free life transitions as much as possible. For this reason, more estate planners are looking at the whole picture; they are looking for tools and methods to meet this growing need.
This outline will focus upon not only the traditional estate planning topics related to death and taxes, but also upon the next generation of estate planning issues including:
Planning for incapacity is often overlooked, and yet there is a 65% chance that each of our clients will experience some period of incapacity and a 25% chance of suffering a long period of incapacity. The best method of planning is to use the appropriate legal tool to appoint a surrogate or substitute decision-maker to assist the client when, and if, the time comes.
When is a spouse, parent, or loved one no longer able to make decisions for himself or herself? Legally, the issue is one of capacity. Oregon law defines "incapacitated" as:
"a condition in which a person´s ability to receive and evaluate information effectively or communicate decisions is impaired to such an extent that the person presently lacks the capacity to meet the essential requirement for the person´s physical health or safety or to manage that person's financial resources."
"Manage financial resources," means "those actions necessary to obtain, administer and dispose of real and personal property, intangible property, business property, benefits and income."
"Incapacitated" persons who are unable to make decisions about their health and safety may require a court-appointed guardian. An inability to manage financial resources may require the appointment of a conservator. In both instances, the rights and the decision-making abilities of the person are substantially reduced.
If a person becomes sick and unable to make health care decisions, someone else may be required to make those decisions. If he or she does not have the appropriate legal tool in place, it may be necessary for a court to appoint another person (a guardian) to make health care and medical decisions.
The Oregon Advance Directive form allows a person to choose someone to make health care and medical decisions when he or she is unable to make those decisions. A spouse, partner, family member, or friend (called 'health care representative') can be designated to act legally to make health care decisions. This document has no effect until the person signing the Advance Directive is incapable of making health care decisions.
The health care representative will be authorized to make most health care decisions necessary. This can include the authority to withdraw life support procedures, such as respirators or artificial nutrition and hydration. The Advance Directive is a statement to the family and the doctor regarding life support. This is an opportunity to direct that if death is imminent because of a terminal disease or injury, a person does or does not want artificial life support procedures used to postpone the natural moment of death.
The Advance Directive replaces the Directive to Physicians and the Health Care Power of Attorney. In 1993, Oregon combined the two different documents into one document, the Advance Directive. The Durable Power of Attorney for Health Care expired automatically after seven years, unless the person was unable to make health care decisions at the end of the seven-year period. Therefore, we strongly recommend that people update their planning by using the Advance Directive form.
The Advance Directive form has two main parts, which correspond to the documents used prior to 1993. Under Part B of the Advance Directive, a health care representative may be appointed to make health care decisions in the event of temporary or permanent incapacity. An alternate health care representative may also be appointed. Health care representative(s) must act in accordance with the desires of the person appointing them; to the extent those desires are known.
Part C of the Advance Directive gives an opportunity to give instructions to the health care representative and physician about tube feeding or life support.
The law governing Advance Directives allows the person signing it to make additional instructions beyond what is set out in the form itself. Some people give specific instructions about matters such as hospice care, pain control, visitors, and home death.
Another document utilized in Oregon is the Declaration for Mental Health Treatment. This document allows someone, in advance, to select a representative to make mental health treatment decisions, and/or to give specific directions regarding future mental health treatment. The Advance Directive does not cover mental health treatment.
The Physicians Order For Life-Sustaining Treatment is an order signed by the doctor at the direction of the ill individual, or his or her health care representative or guardian. The POLST is a tool to implement the ill individual's desires regarding life-sustaining measures.
A guardian is a person named by the court who has the authority and duty to make personal and health care decisions for a minor (less than 18 years) or adult incapacitated person (the "protected person"). A guardian may determine where the protected person will reside and what medical care he or she will receive. The court may appoint a guardian either with unlimited authority, or only for specific actions. If the protected person previously executed an Advance Directive naming a health care representative who is not the guardian, the health care representative will have the authority to make many health care decisions instead of the guardian.
A guardian generally does not make financial decisions. The court may appoint a conservator to manage the finances of the protected person.
A "Power of Attorney" usually refers to a Durable Power of Attorney for Finances. This is a legal document in which the signer delegates to another ("agent" or "attorney-in-fact") the authority to deal with finances and assets. Usually a Power of Attorney becomes effective when it is signed, although the signer may indicate that it is not to be used unless the signer asks the agent to use it, or unless the signer becomes incapacitated.
The Power of Attorney document describes the powers being given to the agent and the agent does not have any authority to act outside the scope of such powers. Sometimes a Power of Attorney only allows the agent to deal with a specific matter, such as the sale of a particular piece of real estate, or with a specific asset, such as a bank account. This is known as a "Limited Power of Attorney." In contrast, a "General Power of Attorney" gives the agent very broad authority to deal with assets and finances.
In Oregon, a Power of Attorney for Finances is "durable" unless specifically stated otherwise in the document. This means that the Power of Attorney remains valid even if after the person who executed it becomes incompetent. However, a Power of Attorney is only valid during the signer's lifetime. When the signer dies, the Power of Attorney dies with him or her.
Clearly some of these provisions give broad authority to the agent, and the signer will want to give such broad powers only to someone he or she absolutely trusts.
Most standard forms of General Powers of Attorney do not include optional provisions, such as the right to make gifts that in certain appropriate situations might be very useful. Some of the optional provisions to be considered are described below.
1. Support of Spouse/Partner. If the person making the Power of Attorney wishes to allow the spouse or partner to have the funds available for his or her own needs, then this should be specified.
2. Gifting. If gifting provisions are not included, any gifts made by the agent may be treated as a breach of fiduciary duty. Therefore, a person should consider including gifting provisions.
For instance, spouses might consider giving each other a Power of Attorney that includes provisions allowing assets to be transferred into just one of the spouse's names. Then, if one spouse becomes ill and needs Medicaid to assist with his or her long-term care expenses, the healthier spouse can use the Power of Attorney to transfer assets into the healthier spouse's sole name. This could be very helpful later if planning is done to preserve assets for the healthy spouse, while allowing the ill spouse to receive Medicaid.
As another example, if an individual has a taxable estate and has been making annual gifts in order to reduce the potential for estate taxes upon his or her death, the individual's agent could continue to make such annual gifts on his or her behalf if such gifting power were specifically granted in the Power of Attorney.
3. Authority to Change Estate Planning Provisions. The client should consider provisions to change beneficiary designations, create or modify Trusts, and disclaim assets. An agent named in a Power of Attorney cannot modify a Will.
4. Nomination of Fiduciaries. Despite good planning, a client sometimes becomes involved in a court proceeding such as a conservatorship, guardianship, family law proceeding, or other litigation. The client can name whom he or she would like to serve if a conservator, guardian, or guardian-ad-litem is appointed by the court.
B. CONSERVATORship
A conservator is a person appointed by the court with the authority and duty to manage the financial affairs of a person needing protection, such as a minor (under 18 years) or an adult incapacitated person (the "protected person").
The conservator becomes the sole financial decision-maker for the protected person. The protected person loses all control of his or her property and assets, except for a few limited powers in certain situations. Sometimes a protected person may be competent to make a Will, or change beneficiaries of life insurance and annuity policies, but this should not be done without the advice of an attorney. The conservator may also give the protected person access to a limited amount of funds for personal use.
Long-term care needs can range from around the clock medical treatment to simply requiring assistance with the daily activities of life. In the past, a nursing facility was the only option for care outside the home. Today, Oregon leads the nation in providing alternatives to the traditional nursing home-type care.
1. Nursing Home Care. Nursing homes, licensed by the State, provide several different levels of nursing care to residents. These range from intensive nursing and rehabilitative care for people with unstable medical conditions, to routine care for people with chronic medical problems. Current estimated costs for nursing home care range from $5,000 to $9,000 per month, depending on the level of care needed.
2. Adult Foster Care. An adult foster home provides care to five or fewer residents. The operator or resident manager lives in the home. Personal care, cooking, and cleaning are provided. Other types of care depend upon the qualifications and license of the provider. Estimated costs range from $3,000 to $4,500.
3. Residential Care. Residential care facilities serve six or more residents and have staff on duty around the clock. Meals and housekeeping services are provided, but the amount of personal care and supervision varies.
'Assisted Living' is a particular type of residential care, with its own administrative rules. The focus is on providing care through a social model that emphasizes independence. Estimated costs for residential care range from $1,800 to $5,000.
4. In-home Services. A range of services can be provided at home, from a short visit to meet a particular need for assistance, to live-in help. In-home services, generally, are not licensed by the State, although some providers carry their own license. Estimated costs vary according to the hours of service and the type of provider used.
5. Adult Day Care. Adult day care is available in a variety of settings ranging from freestanding programs to nursing homes or senior centers. It often functions as respite care, to allow a regular caregiver, such as a spouse, to have a break or to continue working. Daily charges are now about $50 to $150.
1. Health Insurance and Medicare. Health insurance, including Medicare, is primarily focused upon the payment of hospital and physician care for illness or accidents. Few health insurance carriers cover long-term care expenses. If they do, it is usually only for skilled care (the services of a doctor or nurse available 24 hours a day). Even if the insurance covers long-term care, it is often limited to a certain number of days (often only 100 days or less).
2. Long-Term Care Insurance. This is a relatively new form of insurance that can provide benefits for all levels of care including nursing homes, adult foster care, assisted living facilities, and in-home care services. People should shop wisely and compare several policies. Most companies provide excellent coverage. However, some long-term care policies contain limitations or exclusions that prevent them from being an effective mechanism for funding care over an extended period of time. (Policies sold in Oregon must now include coverage for alternatives to nursing home care.) We recommend that you seek the assistance of an insurance agent who specializes in long term care and can compare the rates and coverage of several different plans.
3. Private Pay. Long term care is often paid from personal or family funds. The funds of both spouses are considered available to pay for care. The assets of adult children are not available assets unless they have signed as a guarantor for the nursing home expenses.
4. Medicaid. Medicaid is a joint federal and State program. Medicaid covers the long-term care services for persons needing substantial assistance with activities of daily living in nursing and adult foster homes.
WHAT IS A WILL? A Will is a signed, written document that describes how to divide an individual's estate after death. In Oregon, anyone of at least 18 years of age can make a Will. The maker of a Will must follow certain important formalities for the Will to be valid.
1. Decide who is in Charge. A Will allows a person to appoint a personal representative. This person or financial institution will gather the assets and distribute them according to the instructions.
2. Save Money. In a properly drafted and signed Will, the personal representative can be excused from posting a bond, thereby reducing estate expense. Often, the expense of a bond exceeds the cost of a Will.
3. Care for Minor Children. In a Will, a person can name a guardian to care for minor children in the event of the death of both parents.
4. Provide for Dependents. A Trust can be set up in a Will for the benefit of minor children or other relatives unable to manage their financial affairs. A trustee can be named to be responsible for making financial decisions, as well as determine when the Trust should end.
5. Plan for Estate Tax. Married couples with estates in excess of $1,500,000 can include a Trust to minimize or eliminate estate and gift tax. The value of an estate includes most life insurance.
If a person dies without a valid Will or Revocable Living Trust, the court distributes the property to relatives by following a strict formula called "intestate succession," set out in Oregon law.
The intestate laws do not reflect the desired distribution plan for many individuals. For example, part of the estate could pass directly to a minor child. This could require a court-appointed conservator to manage the minor's funds. A Will with a Trust for minors or directions to give the minor's share to a custodian under the Uniform Transfers to Minor's Act would avoid this expense.
In addition, the law of intestate succession does not recognize any relationships outside of blood, marriage, or legal adoption. This means that unmarried partners, close friends, and charities are completely excluded.
If a person does not have a Will, the personal representative must post a bond. The bond can be waived in the Will and save this expense, as cost of a bond can exceed the cost of the Will.
DOES A WILL AVOID PROBATE? A Will does not avoid probate; rather, a Will directs who receives the estate at the end of the probate process. Probate is a Court proceeding that settles a decedent´s estate and distributes a decedent´s property. Probate also cuts off creditors' claims. This is especially important for business owners and professionals who may have unknown future claims against them.
DO I NEED A WILL IF I HAVE A MODEST ESTATE? Any amount of property, such as a home, constitutes an estate, so almost everyone can benefit from having a Will. If there are minor children, disabled dependents, relatives with spending issues, or if a person wishes his or her estate to go to anyone other than a spouse and children, a Will is beneficial.
CAN'T I JUST WRITE MY OWN WILL? A properly drafted Will involves decisions requiring professional judgment acquired by years of study, training, and experience. Only a knowledgeable lawyer can help avoid the many pitfalls of preparing a Will and advise the course best suited to an individual. If a person makes a mistake drafting a Will, the family will likely not know until it is too late.
HOW OFTEN SHOULD A WILL BE REVIEWED? It is important to have an attorney review a Will every three to five years, or if there is a change in life such as the birth of a child, marriage, divorce, or a significant change in assets. It is especially important to have a Will reviewed if a person marries or divorces because a Will is automatically revoked by a subsequent marriage and partially revoked by a divorce. In addition, it may be important to update the Power of Attorney or Advance Directive.
A Revocable Living Trust is an estate planning document that allows assets to be managed and distributed in the manner desired, both during lifetime and upon death. It is referred to as a 'living' Trust because it is established during lifetime and, in most cases, goes into effect immediately. It is a 'revocable' Trust because it is free to be revoked or amended at any time as circumstances change.
HOW DOES A REVOCABLE LIVING TRUST WORK WHILE I AM ABLE TO MANAGE MY FINANCES? A Revocable Living Trust is created during a person's lifetime, and the assets are placed in the Trust while he or she is alive. The person making the Trust ("trustor") can name himself or herself as trustee. This means that he or she can manage the income and assets much the same as always, and file individual tax returns like before. The trustor can revoke or amend the Trust at any time, and can entirely determine the terms of the Trust.
If the trustor wants help in managing the estate now, even though he or she still has mental capacity, the Trust document allows the trustor to name a trustee or co-trustee to handle the Trust. Further, he or she has an opportunity to appoint someone to serve as trustee or co-trustee and then see if he or she handles things responsibly and according to the trustor's wishes. If the trustor is dissatisfied with the way the trustee or co-trustee handles the Trust, the trustor can take over as trustee, name a new trustee, modify the powers given to the trustee, or revoke the Trust altogether.
WHAT HAPPENS IF I BECOME INCAPACITATED? In the Revocable Living Trust, a person can specify under what circumstances a successor trustee takes over management of the Trust. This is usually when the trustor becomes incapacitated. He or she can spell out in the Trust how incapacity must be established. Typically, a determination of incapacity requires one or two letters from a physician. Once incapacity is established, the successor trustee, who has been named in the Trust, can take over management of the assets.
A Revocable Living Trust avoids the need for a court order establishing a conservatorship if at some time in the future the trustor becomes unable to manage his or her own financial affairs, either temporarily or permanently. While naming an agent in a Power of Attorney for Finances can often accomplish this, Powers of Attorney are not as reliably recognized by financial institutions.
HOW DO I KNOW MY TRUSTEE WILL PAY FOR MY HIGHEST QUALITY OF LIFE AND SUPPORT MY VALUES? A Revocable Living Trust is flexible and can be tailored to an individual's specific needs, desires, and financial resources. Recently, we are seeing an evolution in the drafting of Revocable Living Trusts. The primary purpose of the Trust is no longer simply probate avoidance. Now, more focus is being placed upon the beneficiary's 'quality of life.' One alternative is to draft, as part of a good living Trust, language that provides direction and assurance that the trustee will use Trust funds to promote the highest quality of life.
Specific instructions about care and comfort are particularly important when the successor trustee is an institution (bank or Trust company), or when a family member is very busy or geographically remote. It is important that the Trust is clear that the needs of the lifetime beneficiary take precedence over any remainder beneficiaries.
Examples of provisions that can be included are the following:
ARE THERE OTHER PROVISIONS THAT SHOULD BE INCLUDED FOR FLEXIBILITY? Often it is critical to include additional provisions to allow for future flexibility, particularly if the Trust is a joint Trust between spouses or partners. Examples are the following:
1. Exercise Reserved Powers. Often the terms of a joint Trust will allow the Trust to be amended only by both trustors. The option of allowing one trustor to exercise reserved powers should be discussed. Further, the trustor should consider whether an agent in a Power of Attorney for Finances should be given the authority to exercise certain powers reserved in the Trust for an incapacitated person.
2. Flexibility for Purposes of Medicaid Planning. The standard Revocable Living Trust specifies that if a trustor becomes incapacitated, the trustee will provide for the trustor's needs. However, in some instances this traps the trustor into a situation in which Medicaid planning is not allowed. For example, if one spouse is incapacitated, then a Medicaid plan might involve transfer of the couple's assets to the name of one spouse. A client who anticipates a possible future need for Medicaid should consider not doing a Revocable Living Trust, or, if a Trust is created, to incorporate flexible provisions allowing withdrawal in the event of planning. The Power of Attorney should also be carefully crafted in this situation.
3. Successor Trustee Provisions. The trusteeship is a critical role, but the successor trustee provisions are often not given much thought. The trustors in a joint Trust may want to consider giving authority to one trustor to change the successor trustees, or to give successor trustees the ability to name a new trustee or successor trustee. In some cases it is appropriate to give the beneficiaries the ability to name a new trustee, but the trustee should be cautious about giving unfettered authority.
HOW DOES THE REVOCABLE LIVING TRUST WORK AT MY DEATH? A successor trustee will have the authority to take over management of the Trust and follow the instructions as spelled out in the Trust. Assets that are owned by the Trust will avoid probate entirely, which, in turn, can avoid significant costs and delays at death. People with real property in more than one State can avoid multiple probates with the use of a Trust.
Another advantage of a Trust is that the financial affairs are kept completely private. A Trust eliminates the need for a court proceeding, and other than tax returns, there is no public record.
DOES A REVOCABLE LIVING TRUST SAVE ON TAXES? Spouses with large estates can incorporate a tax savings plan to eliminate or minimize estate taxes. A tax savings plan can also be incorporated into Wills, but in most cases this ultimately requires a probate when each spouse dies. Therefore, use of a joint Revocable Living Trust or separate Revocable Living Trusts for each spouse will avoid two probates instead of one.
WHAT OTHER DOCUMENTS WILL I NEED? In addition to the Revocable Living Trust, a person will need a Pourover Will and Powers of Attorney for Finances. Also, typically the attorney who assists the person will prepare deeds to transfer real property to the Trust and provide an Advance Directive for Health Care.
WHO SHOULD BE MY SUCCESSOR TRUSTEE? A successor trustee should be someone who is trustworthy, responsible with investments, good with paperwork, and preferably a good communicator. This can be an adult child, other relative, friend, or professional fiduciary.
WHAT ARE THE DISADVANTAGES OF A REVOCABLE LIVING TRUST? A Revocable Living Trust is not necessary in every case. It typically costs $1000 to $1,400 more for a Trust package than a comparableWill package. It may not be necessary to incur this additional cost for people who are younger, healthy, and do not have large estates. However, some people in these circumstances still choose a Trust because they want to make things easier for their families in the event of an untimely death.
There is more paperwork involved in finalizing a Revocable Living Trust than a Will because title to most of the assets is transferred into the Trust. Some people find this cumbersome and confusing.
In short, a Revocable Living Trust, while often very helpful and cost-effective, is not always necessary. An experienced attorney can help decide if it meets a person's individual needs.
Parents of minor children have special estate planning considerations. Statistically, it is unlikely that a person will die while their children are minors, but it does happen, even though no one likes to consider the possibility. In a Will or Revocable Living Trust, a person can establish a Trust for minors that answer all of these questions.
HOW WILL A PERSON PROVIDE SUPPORT FOR THEIR CHILDREN IF ONE OR BOTH PARENTS DIE? A Trust for minors often takes effect after both parents die. The Trust can provide for the support, care, and education of children until they reach a specified age. A Trust will assure that the children benefit from the Trust assets right away but not have control over them until they are mature enough to handle the responsibility.
A Trust provides flexible control of assets for the benefit of minor children. In the Trust document, a person decides how the money will be spent. For example, parents who want to encourage their children to attend college should include provisions for the payment of higher education costs.
Without a Trust for the minor children, the court may have to appoint a conservator to manage assets for minor children. A conservator is restricted by law, must be bonded, and is required to file annual accountings with the probate court. This is an expensive and time-consuming option.
WHO WILL BE IN CHARGE OF MANAGING THE ESTATE FOR THE CHILDREN? A person would select a trustee to manage and control the Trust for the benefit of the children (the beneficiaries). The trustee follows the directions spelled out in the Trust, using the assets for the beneficiaries. The trustee should be someone who is financially responsible and knows the children's needs. If there is not a Trust for minors and a fiduciary is necessary, the court will have to appoint someone without the parent's guidance.
WHO WILL CARE FOR THE MINOR CHILDREN SHOULD BOTH PARENTS DIE? In a Will or Revocable Living Trust, parents can also nominate a guardian to care for their minor children if both parents die. A guardian has the power and responsibility of a parent and makes decisions about the children's upbringing such as schooling, religious training, and medical treatment. The nomination of a guardian does not guarantee that this person will be appointed. However, it lets the court know the maker's wishes, and Oregon law requires the court to carefully consider the maker's named preferences.
HOW WILL A PERSON PROVIDE FOR THEIR DISABLED CHILD? Parents of a disabled child can use a special Trust called a Supplemental Trust or Special Needs Trust to manage assets after their deaths. This Trust can ensure that the disabled child will continue to be eligible for government programs. They can also nominate a guardian for their disabled child.
Parents of an adult or minor child with disabilities need to plan for personal and financial assistance and management for their child.
a. Personal Assistance. Very severe disability can often result in the inability to make personal and health care decisions. For minor children, these decisions are most often made by their parents. For adult children with disabilities, the parents have often become the court-appointed guardian for the disabled person and can make all the necessary decisions about the person's care, placement, personal and medical needs.
The important planning issue is "what will happen when the parents die?" Who will become the personal decision-maker (guardian) for the child with disabilities? Ultimately, the decision to appoint a successor guardian (for a minor or an adult child with disabilities) is made by a court. However, the court places great weight in the choice of the deceased parent and guardian. Therefore, it is very important for the parent to make his or her wishes known to the court. The most common method is to include language in the parent's Will recommending the appointment of the parent's first choice (and at least one alternate) as successor guardian for the child. (Important Note: this is one reason why Wills are so important for parents with minor or disabled children.)
b. Financial Assistance. As mentioned above, a person with a severe disability may be unable to manage his or her own financial matters. Financial assistance is often provided by a parent or trusted family member serving as a Power of Attorney or as a court-appointed conservator. If a conservator has been appointed, the parent needs to take steps to let the court know the parent's wishes regarding the appointment of a successor conservator upon the parent's death.
Many parents wish to leave an inheritance to their disabled child. We recommend establishing a Trust for the benefit of the child. The two most common Trusts for a disabled child are a Discretionary Support Trust and a Special Needs Trust.
WHAT IS A DISCRETIONARY SUPPORT TRUST? A Trust for a (minor or adult) child with a disability can be established by the parents during their lifetime (Living Trust) or it can take effect after both parents die (Testamentary Trust). A Testamentary Trust would be included as a part of the parent's own Will or Revocable Living Trust.
The Trust can provide for the support, care, education, and assistance needed by the disabled child for the remainder of his or her lifetime. The parent appoints a trustee who will have the discretion to make (or refuse to make) payments for the benefit of the disabled child. This is commonly called a "Discretionary Support Trust." This arrangement will adequately provide for a person who cannot manage his or her own financial affairs.
WHAT CAN HAPPEN WITHOUT A TRUST? Without a Trust for a child with disabilities, the funds left by the parents could be quickly dissipated or misused by the child. Also, the disabled child might become the victim of undue influence and/or financial abuse. A Discretionary Support Trust is one of the best methods of preventing financial harm to the child.
Upon the parent's death, the court may require the appointment of a conservator to manage the assets of the disabled child. A conservator is restricted by law, must be bonded, and is required to file annual accountings with the probate court. This is an expensive and time-consuming option. Again, the Trust may be able to prevent this.
WHAT ABOUT PUBLIC BENEFITS AND SPECIAL NEEDS TRUSTS? Often a person with a disability is receiving some form of public assistance and/or benefits. There are several government programs that provide assistance to people with disabilities. This help may take the form of cash, medical assistance, housing, or food.
Some of these programs, such as Supplemental Security Income (SSI) and Medicaid, have financial eligibility requirements. There may be resource requirements that limit the amount of assets a person can own and still be eligible for the program. Similarly, if monthly income is too high, it may affect eligibility for benefits.
A person with a disability who is also receiving public assistance benefits may require the establishment of a Special Needs Trust both to provide financial management and to ensure that the person will continue to be eligible for government programs.
What is a Special Needs Trust?
A Special Needs Trust is a planning tool to benefit people who receive government benefits. This type of trust preserves eligibility for government benefits and establishes a separate fund that can pay for things over and above basic needs that improve the beneficiary´s quality of life.
Why would someone need a Special Needs Trust?
Often a person with a disability receives public benefits. There are several government programs that provide people with disabilities with help. This help may take the form of cash, medical assistance, housing, or food. Many of these programs, such as Supplemental Security Income (SSI) and Medicaid, have financial eligibility requirements.
Most public benefits programs have a resource requirement that limits the amount of assets a person can own and still be eligible for the program. There are certain assets that do not count, such as a house in which the beneficiary lives and one car. For most programs, the limit for assets that are not excluded is $2,000.
Similarly, if someone has monthly income that is too high, it may affect eligibility for benefits. The income eligibility limits vary among the programs.
With a Special Needs Trust, the assets can be given to the trustee of the trust, to be used for special needs. In some circumstances, income can be directed to the trustee as well.
Estate tax is assessed upon the death of an individual when the values of the assets owned or controlled by that individual (the "taxable estate") exceed a specific threshold set by statute. Any assets included in a person's taxable estate receive a step-up in basis to date-of-death value, thus eliminating any built-in capital gain that existed prior to death.
There are potentially two levels of estate tax that may apply to Oregon residents at death:
1. The Oregon Estate Tax: Every individual residing in Oregon at the time of his/her death has a $1,000,000 exemption from Oregon estate tax. If an individual dies owning assets in excess of $1,000,000, an Oregon estate tax return ("Form IT-1") must be filed. The tax rates for the Oregon estate tax start at 10% and gradually increase to 16%. There is a 100% deduction for any assets that are left to: (1) a tax-exempt organization; or (2) a surviving spouse outright (or in a qualifying trust).
2. The Federal Estate Tax: Every U.S. individual has a combined $5,340,000* exemption from federal estate and gift tax. If an individual dies with a taxable estate in excess of $5,340,000*, a Federal estate tax return ("Form 706") must be filed. The taxable estate for federal purposes includes the cumulative value of taxable gifts made by the individual during his/her lifetime (see Gift Tax discussion below). The federal estate tax is a flat rate of 35%.
Again, there is a 100% deduction for any assets that are left to: (1) a tax-exempt organization; or (2) a surviving spouse outright (or in a qualifying trust). Additionally, under the new "portability" rules, the estate of a surviving spouse may use the unused portion of a predeceased spouse's $5,340,000* federal exemption if a proper election is made.
Gift tax is assessed if the cumulative taxable gifts made by an individual during his/her life exceed $5,340,000 (which is the combined estate and gift tax exemption threshold). Each year, an individual ("donor") may give up to $14,000 each (the "annual exclusion amount"), to an unlimited number of recipients ("donees") without any obligation to report such gifts to the IRS. With the exceptions noted below, if the amounts of cumulative gifts to a single donee in a year exceed $14,000, the excess amount is a "taxable gift." Taxable gifts must be reported on a federal gift tax return ("Form 709"). While a gift tax return may need to be filed, usually the donor's remaining $5,340,000* exemption is enough to shelter the gift from triggering a tax. Thus, a gift tax is only owed if the value of the cumulative taxable gifts over the lifetime of the donor exceeds $5,340,000*. That is, the purpose of the gift tax return is to track the cumulative value of the donor's taxable gifts so that the IRS may measure how much of the donor's combined exemption remains at his/her death. In addition to annual gifts, the following transfers may be exempt from gift tax:
*This is the exemption amount for 2014 and will be adjusted for inflation each year
The future changes in the federal estate tax exemptions and the disconnected Oregon Inheritance tax exemptions highlight the importance of building as much flexibility as possible into good estate planning documents. With the use of disclaimer planning, often referred to as a 'Disclaimer Trust,' taxpayers can wait until the death of the first spouse to see what the tax rules and exemption amounts are at that time and make a decision whether to fund a Credit Shelter Trust.
(Note: If you are unsure whether your will or trust contains disclaimer planning and flexibility, contact Fitzwater Meyer Hollis & Marmion LLP and ask for a member of our Estate Planning and Tax Team to review your estate planning documents.)
Copyright Fitzwater Meyer Hollis & Marmion LLP, 2014
DISCLAIMER: The information contained in this website is based on Oregon law and is subject to change. It should be used for general purposes only and should not be construed as specific legal advice by Fitzwater Meyer Hollis & Marmion, LLP, or its attorneys. Neither this website nor use of its information creates an attorney-client relationship. If you have specific legal questions, consult with your own attorney or call us for an appointment.
Wes Fitzwater is a partner in the law firm of Fitzwater Meyer Hollis & Marmion, LLP, a 9- attorney firm emphasizing estate planning and elder law. Wes focuses upon the crisis issues faced by the elderly and their families, including incapacity, guardianship and conservatorship, long-term care, and end-of-life concerns.
Wes is a frequent speaker to senior groups as well as Oregon attorneys. He is an author and instructor on topics including long-term care, incapacity, guardianships and conservatorships, legal ethics and professionalism. He is the co-editor of the Oregon State Bar publication entitled The Elder Law Handbook, a reference book for Oregon attorneys.
Born and raised in Oregon, Wes comes from a family of attorneys, with both his father and grandfather serving in the profession. He holds a B.S. from Willamette University in Salem and a J.D. from the University of Puget Sound, School of Law in Tacoma, Washington.
Past Chair: Oregon State Bar Elder Law Section
Past Chair: Oregon State Bar Estate Planning and Administration Section
Member: Clackamas County Adult Abuse Response and Prevention Team
In 1988, Wes received the Firm Award from the Multnomah County Senior Law Project for 'outstanding demonstration of leadership and commitment to ensuring legal redress for the low-income elderly.'
In 1989, Wes received the OSB President´s Public Service Award, given by the President of the Oregon State Bar for 'outstanding volunteer law-related service to the public.'
In 1993, Wes received an Award from the Multnomah County Board of Commissioners for his work with senior citizens in Multnomah County.
In 2000, Wes and his law partner, Donna R. Meyer, received the Volunteer of the Year award from the Alzheimer's Association for several years of speaking to and providing training to Alzheimer's support groups.
In 2006, Wes received the OSB President´s Membership Service Award, given by the President of the Oregon State Bar for 'volunteer law-related services on behalf of Oregon's lawyers.'
In 2012, 2013 and again in 2014, Wes was selected as an "Oregon Super Lawyer" by superlawyers.com.
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[1] Fitzwater Meyer Hollis & Marmion LLP is one of Oregon's largest Elder Law and Estate Planning firms, emphasizing estate and tax planning, protective proceedings including guardianship and conservatorship, probate, elder abuse and long term care planning. For more information about these legal topics and specific articles of interest, visit the firm's website at www.fitzwatermeyer.com.
Wes Fitzwater can be contacted at 503-786-8191 or email@example.com.
DISCLAIMER:The information contained in this website is based on Oregon law and is subject to change. It
should be used for general purposes only and should not be construed as specific legal advice by Fitzwater Meyer Hollis & Marmion, LLP or
its attorneys. Neither this website nor use of its information creates an attorney-client relationship. If you have specific
legal questions, consult with your own attorney or call us for an appointment.
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text:
Paddy would like Enda to know that less is no longer more
Enda Kenny has had a testing couple of weeks. Fine Gael may not have suffered at the ballot boxes to the extent of the Labour Party, but Enda has now experienced what it is like to be in the white heat of an election campaign from Government buildings. Our international, high-fiving hero has survived a bruising encounter with the voters and a series of epic misadventures by his own Government.
Now he must move on to the next phase of this administration by delivering a robust reshuffle.
When he came into office, his friendly, bright and inoffensive demeanour was a welcome antidote to the style of predecessor Brian Cowen. He had a plan from the troika and we trusted Enda as an honest broker, to implement its plan. Enda stuck to the script.

subset: commoncrawl


text: Aviation Survey shows U.K. departure tax hurting demand By Gay Nagle Myers / December 05, 2012 Share 1 -- Air traffic from the majority of airports in the U.K. will decrease in 2013-2014 if the government increases its departure tax by 2.5% in April, according to a survey of 26 U.K. airports conducted by the Airports Operators Association.The tax, commonly known as the Air Passenger Duty, has increased 225% since 2006 for U.S. flights. Increases have been implemented in four of the past six years.The government was expected to confirm another increase on Dec. 4, set to take effect in April. The survey revealed that one in four airports forecast a decrease of more than 5% in passenger traffic as a result of the latest rise in the tax.Another one in four airports said passenger numbers would fall by between 2% and 5%.Seventy-three percent of airports said they are "very worried" by the government's planned increase, and 83% said that "current levels are impacting a carrier's decision to fly from specific airports."Flights from Glasgow to London Stansted, Dublin, Shannon, Gothenburg, Oslo and Stockholm have been lost or severely affected by the rising tax, according to the survey.Pressure grows for the U.K. treasury to commission an impact-assessment study of the tax, which since 2006 has increased 225% for U.S. flights.


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The Doctor
Dr. Michael Paralovos, D.C.
Dr. Michael J. Paralovos is a 2006 graduate of Life University College of Chiropractic in Marietta, GA. Prior to entering Life's Doctor of Chiropractic (DC) program he attended their school of arts and sciences where he completed his DC prerequisites. While at Life he received an Ice Hockey Scholarship and was a member of two American Collegiate Hockey Association national championship teams (2001 & 2002).
Dr. Paralovos serves as the official chiropractor to the Florida Everblades of the East Coast Hockey League (minor league affiliate to the Carolina Hurricanes of the NHL).
Dr. Paralovos is a distinguished fellow of Chiropractic Biophysics, a TPI certified golf fitness instructor through the Titleist Performance Institute, CrossFit Level 1 Trainer, CrossFit Mobility Trainer, certified USA Weightlifting Sport Performance Coach and a member of the Paleo Physicians Network.
Dr. Paralovos is also pursuing his fellowship in functional neurology through the Carrick Institute of Graduate Studies in Cape Canaveral, FL. Currently Dr. Paralovos is board eligible for his diplomate in chiropractic neurology through the American Chiropractic Neurology Board.
Dr. Paralovos gained proficiency in the field of chiropractic while working in two of the largest group practices on Florida's east coast prior to entering private practice here in Naples in 2012. In his spare time Dr. Paralovos enjoys playing ice hockey, golfing and Crossfit workouts.
Click Here for Dr. Paralovos' curriculum vitae


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Denbighshire County Council continues to be one of the best performing councils in Wales.
Figures compiled by the Local Government Data Unit compare the performance of councils across Wales on a range of issues. The results for 2015/16 show that Denbighshire performed in the top half for the majority of activities it was assessed against, when compared with other councils.
The bulletin shows that Denbighshire was amongst the top 5 authorities for:
- Percentage of highways and land of a high or acceptable level of cleanliness (Denbighshire was the best performer at 100%). The Council also achieved top quartile performance for the percentage of reported fly-tipping incidents cleared within 5 working days
- Average number of days taken to deliver a Disabled Facilities Grant (Denbighshire was the best performing Council at 133 days), this is a substantial improvement on the 2014/15 performance (178 days)
- Percentage of adult protection referrals where the risk was managed (Denbighshire was the best performer at 100%)
- Formerly looked after children who are in contact with the authority at age 19 (Denbighshire was top with 100%)
- Formerly looked after children who are in suitable accommodation at age 19 (Denbighshire was top with 100%)
- Formerly looked after children known to be engaged in education, training or employment at age 19 (80%)
- Third lowest number of average days/shifts per full time employee lost due to sickness (8.47 days/shifts)
- Percentage of pupils assessed receiving a Teacher Assessment in Welsh (first language) at the end of Key Stage 3 (21.27%)
- Percentage of private sector dwellings (vacant for more than 6 months) returned to occupation (24.61%)
- Percentage of children looked after (on 31st March) who have had 3 or more placements during the year (8%)
- Percentage of reviews (looked after children) carried out within statutory timescales (96.33%)
- Percentage of municipal waste collected that was reused, recycled, composted or treated biologically (62.42%)
Councillor Julian Thompson-Hill, Cabinet Lead Member for Finance, with responsibility for business performance, said:
"This report makes very pleasing reading and reflects the commitment and dedication of both staff and councillors for Denbighshire to be a continuing high performing authority, providing the best quality services to its residents and its communities.
"The headlines speak for themselves and we are proud of our achievements. However, we recognise that there is always room for further improvement and we will not become complacent as we work to continue to be as good as we can possibly be in all areas of our work".


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Whenever you create a new shape, does the Photoshop Properties panel automatically open? Does this drive you insane? Have you looked all over the place for a way to turn this off, and found nothing? Well I've got a quick and easy fix for you.
Quick Tip: Batch Process Images in Photoshop
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Favicon Creation for Fun and Profit
Have you ever wondered how you can customize that little icon that shows for your website in the address bar and bookmarks? Wonder no more. This is called a Favicon (favicon.ico technically), and creating one is pretty simple. Download the Favicon Plugin for Photoshop Telegraphics makes a nice Photoshop plugin for saving .ico files in… Read more »


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Ardent redhead provides her gynecologist with nice blowjob in hospital
Description:Horny gynecologist has his won method to treat this naughty red haired patient with natural tits. Kinky slim and pale gal sucks doctor's strong cock and gets her shaved pussy examined doggy style right in the hospital.
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Karma Build Guide by Naux2010
Not Updated For Current Season
This guide has not yet been updated for the current season. Please keep this in mind while reading. You can see the most recently updated guides on the browse guides page.
Thank You!
Your votes and comments encourage our guide authors to continue
creating helpful guides for the League of Legends community.
Karma Build
Ability Sequence
Not Updated For Current Season
The masteries shown here are not yet updated for the current season, the guide author needs to set up the new masteries. As such, they will be different than the masteries you see in-game.
A bit of southern hospitality to welcome you.....Howdy! I play under Naux2010 and have recently discovered how much I like support and how much the new Karma can be a game changer. This is my first guide and saw that most people didn't like the Karma guides out there so hopefully this will help. I play her with max cdr and using Q for offense and defense. Even though I play her with utilizing her damage I do not KS!! Use your damage to help poke down enemy champs and then let your adc (or others) finish them off. Even though this might not seem like the "absolute best" way to play a 'support' by majority standards. Try to have an open mind and give it a try.
*this is just a quick reference guide for those trying to get a basic build and understanding*
Pros / Cons
+ Great AoE Damage
+ Team Shield/Haste
+ Self Heal
- Squishy
- Mana Hungry
- Can screw your adc if not played right
|// The masteries I chose help in maxing the CDR and allowing for you to gain extra gold and experience.
// I choose Heal to synergize with the one point in defense and is great to pair with a Mantra + E (shield)
// The other I get Flash. This is great for both offense and defense. It allows you to either flash to an enemy and Q to help chase. This can be used in the opposite way as well. Q then Flash allows you to escape easily (usually).
- GATHERING FIRE: // This works ONLY ON ENEMY HIT. Unfortunately this will not proc with your E if you do not use mantra. You have to damage an enemy. On the other hand, If you hit multiple enemies it will reduce for each enemy hit. So theoretically if you hit all 5 enemy champs with a Q then you get 5 seconds taken off of mantra.
- INNER FLAME (Q): // This will be your bread and butter. You poke, clear, slow offensively/defensively. Once you get
you can pretty much spam this all day long. I always max this first.
- FFOCUSED RESOLVE (W): // This is your second main damage ability. Now you are a support in this build and does nothing for you except heal when you pop mantra. I usually max this last.
- INSPIRE (E): // Max this second. This can save your team or give them a nice speed boost to catch that pesky low health enemy that's running away. The shield is nice
- MANTRA (R): // This is what empowers your abilities.
- Greater Quintessence of Ability Power: // Helps you poke early game
- Greater Mark of Magic Penetration: // Again, helps with the early game poke. You won't pick up any magic pen items until Possibly (if ever) late game. It will help you with that wonderful damage dealing that makes opponents scared early.
- Greater Glyph of Scaling Magic Resist: // To help protect against those wandering mids
, or supports like
- Greater Seal of Armor: // Of course to help with pesky enemy adc trying to poke you down.
sight ward x3, , ,
ITEM ORDER for CORE
Get Chalice of Harmony , Boots , and Fiendish Codex . Then upgrade to Ionian Boots of Lucidity and Athene's Unholy Grail .
The Ionian Boots of Lucidity and Athene's Unholy Grail are a must for this build. Now once you get these item you might want to get a Sightstone .
Runic Bulwark for when your tank is not taking it
Abyssal Scepter for that Magic Resist, AP and MR reduction
Rabadon's Deathcap for if for some reason you are way ahead and are now carrying
Will of the Ancients if your team has a lot of AP
Most of the time you aren't going to get much past the boots, grail, and one other big item. The boots and grail cost 3650 and with a sightstone and scepter that puts our total to 7250 which is about a 30 min game if you are winning. But here's the thing....you are max cdr with the core items so spam that Q!!!!
Just to put everything together. This is based on playing an aggressive support. Your Q is AoE slow so it's a wonderful poke and can really put out some great damage. Since its up about every 3-4 sec since you are max cdr your damage output can go through the roof and you should be coming close to out damaging carries when it comes to damage to champs. Don't forget to use/save mantra. I would suggest playing some bot games to get used to using mantra in different situations.
Remember this is my first guide so if you have any questions please feel free to ask.


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For many fans, Matt Smith was the first Doctor. Taking on the role of the renegade Time Lord in 2010, Smith brought his own unique flair to Doctor Who and single-handedly spawned a worldwide obsession with bow ties.
Matt Smith bowed out as the Doctor in 2013, a season earlier than initially planned. He was replaced by Peter Capaldi, the twelfth actor to take on the role. However, since departing the series, Matt has made it clear to the world that he has forever regretted his decision and would give anything to return.
With Capaldi expected to regenerate at the end of next season, it's likely the search for his successor will begin very soon. Steven Moffat, the current showrunner of Doctor Who, is also confirmed to be leaving at the end of 2017, though plans to see the season through right up to the very end. He's also very keen on the idea of Matt Smith returning.
When asked about the prospect, Moffat said:
"Matt is quite open about how much he misses it, and how much he wishes he hadn't left."
Likewise, Matt Smith himself has frequently expressed interest in returning to the role, saying just last year:
"They will ask me back one day, won't they?"
Matt has already reprised his role on the show since Peter Capaldi's takeover, appearing on the other end of a phone call to Clara, the Doctor's companion, during the season eight premiere.
So if the cast and crew are on board with the idea, what's stopping them? Matt was hugely popular when he was in the TARDIS and his departure was met with waves of sadness and disappointment worldwide. A huge chunk of the fans would love to see him back, but bringing him back may not be quite as easy as you'd like to think.
Firstly, it's unlikely the BBC would bring back an already well established actor when there are so many undiscovered stars perfect for the role. The role of the Doctor is a highly sought after position and giving it to the same guy twice is hardly fair.
Secondly, despite showing a lot of interest in the idea, Matt Smith may not actually be available to take on such a high pressure role in the coming years. Following his run on Doctor Who, Matt has appeared in several high budget blockbusters such as Terminator: Genisys and Pride and Prejudice and Zombies and has several further projects lined up. Factor in his blossoming career on stage, including the fantastic American Psycho: The Musical, and you'll find Matt's got quite a busy schedule lined up.
However, as far as the Doctor Who canon is concerned, the Eleventh Doctor could easily return whenever he wants. Way back in 2008, David Tennant proved that it was possible to regenerate back into the same body if you cheat a little bit and divert some excess energy to prevent a change. However, with Capaldi sandwiched in between, this may not be possible.
The show has also established that regeneration doesn't always have to be random. In the short episode "The Night of the Doctor", the Eighth Doctor (Paul McGann) chooses to take on the persona of John Hurt's War Doctor to help stop the Time War. If you go back even further, the Second Doctor's regeneration into Jon Pertwee was controlled by the Time Lords as a punishment. And more recently, Peter Capaldi's appearance was controlled subconsciously by the Doctor himself to resemble Caecilius, reminding him that he can save anyone.
And finally, in the 50th Anniversary Special, "The Day of the Doctor," Tom Baker himself all but confirmed that the Doctor would return to some of his previous regenerations in his older age. As the mysterious Curator, Baker implied that he was one of the last forms the Doctor would take as well as one of the first. And if he can come back, what's stopping the Doctor from choosing a more recent body instead?
But right now, we've still got at least another year of Peter Capaldi and a whole host of other projects from Matt Smith. There's still every chance he could return to Doctor Who, though it may be in a different role altogether. The actors for both the Sixth and Twelfth Doctors have appeared on the show as different characters before taking the top role, so who's to say Matt won't do the reverse?
Doctor Who will be returning this Christmas and then again in late 2017.


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- AuthorPosts
- March 3, 2013 at 10:57 am #57310
Spain's New Tax Crackdown Makes It Personal
Faced with a yawning budget deficit, Spain is stepping up a more-direct approach to combat tax cheats: face to face.
Spanish tax authorities long relied on computing power to detect errors and fraud in filings, but lately they also have increased surprise visits to restaurants, beach-side parking lots and other businesses to ferret out tax evaders and delinquents. The in-person visits include actions from simply requesting sales receipts to sometimes controversial confiscation of cash and property.
The increased vigilance comes as part of efforts by the Spanish government to curb endemic tax evasion as it tries to close a budget deficit that was about 9% of gross domestic product in 2011. Last year, the government limited cash transactions to no more than €2,500 and gave tax incentives to people who declared previously undeclared assets. One controversial new move involves showing up at businesses in debt to the tax agency and, with judicial permission, confiscating money from their cash registers during business hours.
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Results 1 to 3 of 3
Thread: Crystal XI with Oracle 10.1.0.5
10-16-07, 01:24 #1Registered User
- Join Date
- Oct 2007
- Posts
- 2
Unanswered: Crystal XI with Oracle 10.1.0.5
We are having all sorts of problems with an Oracle database connecting from Crystal Reports XI.
if we connect through the Instant Client supplied ODBC driver, half the tables are not visible, some are under different users, and most of the views are not available for use.
When we connect with the Oracle native connection that comes with Crystal, we can see the tables under the correct users and the views are available.
The Problem is Crystal Reports is bringing back 0 records from the view, which when we run the exact same SQL in TSQL+ works fine and returns many records!
Versions: Oracle Instant Client 10.1.0.4
Oracle DB: 10.1.0.5
I am installing the new Oracle Instant Client on a test server to see if that will fix the problem, but i doubt it.
Any suggestions are greatly appreciated!
02-12-09, 17:45 #2Registered User
- Join Date
- Feb 2009
- Posts
- 1
Any resolution to this?
I'm having a similar problem, except do not have the Oracle Native driver!
I have oracle client installed and CR XI R2 Developer.
I DO have Oracle Server driver on another machine with CR XI R2 Standard and Business Object Enterprise plus Integration Kit for SAP.
02-15-09, 17:20 #3Registered User
- Join Date
- Oct 2007
- Posts
- 2
work around
Yes, we switched a couple of things:
1. installed the later version of the instant client
2. changed to using an OLEDB connection rather than odbc
everything works fine with that setup.


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Cuff Bracelet
Definition: Cuff Bracelet
Cuff Bracelet
n. Stiff, relatively wide bracelet. It's similar to a bangle but does not close. Features a narrow opening on one side to allow the the wrist to pass through.
Cuff yourself with this Marc by Marc Jacobs Jeweled Cuff Bracelet, $68.
Check out more dazzling styles in Cuff Love.


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There are several options for delivery after checkout. Some seats are available for e-Tickets (instant download / print at home). In other cases, you can select standard FedEx or next day FedEx shipping. For day of and day before last minute orders, local pick up at the venue may also be an option. Regardless, your tickets will be available to you before the event or you will receive a refund.Ordering
You will notice that the seat numbers are not displayed with the row and section numbers. This is done to protect the privacy of the fans that purchase these seats as well as the seller of the seats. You can be assured that the seats will be located next to each other unless clearly specified in the ticket notes.About Your Seats
With over 10 million tickets in stock at all times, our inventory offers fans an array of choices when picking seats. Fans from all over the globe use Front Row King to buy hard-to-find, premium tickets to sold out events worldwide.Ticket Availability
Premium seats are available as well as cheap seats. Depending on your budget and preferences, you will be able to find the right seats that meet all your criteria.Guarantee
Buying concert tickets online can be risky and Front Row King knows that customer trust is important. That is why we offer a 125% guarantee which protects our customers from fraudulent tickets. View Complete GuaranteeWhy Use Front Row King?
You will have plenty of tickets to choose from, Front Row King always has more than 10 million tickets for sale at any given time for events across the world. We have an extensive selection, great prices and access to premium seating such as front row, vip seating, suites and more.
Popular Venues in MinneapolisOrpheum Theatre - MN
Wurtele Thrust Stage - Guthrie Theater
Target Center


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She climbs over him and sucks on his cock to make him nice and hard. He has a ranging boner now and he kiss her powerfully. He slides his tongue down into her chest and down to her vagina. She moans in ecstasy as he give her oral sex.
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We are looking for a special occasion place to have a chefs tasting menu and could not get into Catch or Rouge. The only place we could get a reservation is Il Sogno, as it is a Saturday during Christmas party season. Has anyone been to Il Sogno? What are your thoughts or any other suggestions?
Il Sogno
24 4th St NE, Calgary, AB T2E 3R7, CA


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Australia's official submission to this year's Oscars, The Rocket balances social realism with the kind of feel-good storytelling that used to make Hollywood proud. Shot on location in Laos and featuring Laotian actors, Aussie director Kim Mordaunt's film arrives at a landscape ravaged by both the Vietnam War and the current needs of industry. Pre-teenager Ahlo and his extended family must leave their soon-to-be-flooded village thanks to the construction of a massive electricity-producing dam. Ahlo is further burdened by superstition that says he's cursed by the unfortunate circumstances of his birth. A road movie evolves as the family searches for an acceptable place to live, all while avoiding the live explosives that remain from Laos' time as the most heavily bombed country in history. The family is joined by displaced orphan Kia and her uncle Purple, a James Brown fan and lookalike who gets his name from the loud suit he wears each day while threatening to burst into soul-drenched song and dance.
The Rocket generates a fable-like quality as the plot hurtles toward possible redemption for Ahlo in the form of a Rocket Festival, a real-life Laotian phenomenon in which participants return metaphorical fire to the heavens with homemade rockets in a cash-prize competition. (Mordaunt discovered Rocket Festivals, and the people of Laos, while filming a documentary called Bomb Harvest, and he returned to a real festival to shoot The Rocket's finale.) The previously unknown child actors do a remarkable job of pulling us into the story. Their characters (and others) may be familiar, and there's something deeply traditional about the entire film — even with its exotic locale and politically charged context. But who says foreign films can't be crowd-pleasers too?
The Rocket will be presented by the New Orleans Film Society in three screenings at Chalmette Movies this Sunday (2:30 p.m.), Monday, and Tuesday nights (7:30 p.m.), February 9-11. More info here.


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The European Organisation for the Exploitation of Meteorological Satellites (EUMETSAT) and the Centre National d'Etudes Spatiales (CNES) are pleased to announce an important altimetry event in October 2016.
"New era of altimetry, new challenges" is a unique opportunity to explore the mission performances of the SAR altimetry measurements together with the traditional Ocean Surface Topography Science Team meeting and also to provide a forum to reflect on user needs for future systems. The event will be held in the "Espace Encan" situated at La Rochelle, in France, from October 31st to November 4th 2016.
"New era of altimetry, new challenges" will embrace 3 related events:
- SAR Altimetry Workshop 31 October
- 2016 Ocean Surface Topography Science Team (OSTST) meeting 01 – 04 November
- International Doris Service Workshop (IDS) 31 October – 01 November
>> Download the flyer (PDF format)


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Antique Tunbridge Ware Sewing Cabinet
c. 1860 United Kingdom
Offered by Sally Turner Antiques
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C19th Tunbridge Ware Sewing Cabinet with a view on the top of Buckhurst Park East Sussex. The top lifts up to reveal a blue silk and blue paper interior with sections for cottons and needles with tunbridge ware lift up section lids and a pair of birds in geometric designed borders inlaid to the interior of the lid. A pair of cupboard doors below open with three long decorated drawers for further sewing items to be stored. Two original keys survive.
|19.00 inch
|(48.26 cm)
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Sally Turner Antiques
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09-10-2017 - Labels: Conference - Comments: 0
Today's reality shows that controlling access is a cornerstone for any organization, be it from a business or compliance perspective. E-commerce, e-business, e-government would all be impossible without knowing who is accessing your services. Topics like data and privacy protection are impossible without proper control of access up to a level of "need to know". Therefore the topic access control is basically in every relevant security best practice or standard.
Looking forward to the upcoming European Trust Regulation it will change the game towards reliable and trustworthy e-Identities and cross-border authentication. Organizations start to understand that IAM and/or e-Identity are so vital that they have a chief IAM- or e-Identity-officer.
Good IAM solutions are key to stay in control, but do we fully understand IAM and has your organization a mature IAM-strategy? And what to do with the technical and architectural challenges of combining new technologies and old technologies in a user-friendly way.
Every day we are warned that simple passwords are no longer enough and strong authentication is a must… we get specific questions about privileged user access and compliance monitoring….
And just when you thought you tackled it there comes a new challenge called the "cloud"….
Controlling access is a cornerstone for any organization, be it from a business or compliance perspective. Indeed ecommerce, ebusiness, egovernment are all impossible without knowing who the person is who is accessing your services. Indeed topics like data & privacy protection are impossible without proper control of access up to a level of "need to know". It is for a reason that the topic 'access control' is basicly in every relevant security best practice or standard. Access control is a key topic in ISO2700x, in NIST, in PCI, etc, etc. With the coming of the European Trust Regulation we are even upping the game towards reliable/trustworthy eIdenties and cross-border authentication. Some organizations consider IAM and/or eIdentity so vital that they even have a chief IAM- or eIdentity-officer.
The question is whether we already understand IAM fully and whether your organization has a full and mature IAM-strategy? Furthermore there is the technical / architectural challenge of combining new technologies and old technologies. At the same time people want to have user-friendly and convenient solutions and we get warned every day that simple passwords are no longer enough and strong authentication is a must. As if this is not enough, we get specific questions in the area of privileged user access and compliance monitoring…. And just when you thought you tackled it there comes a new challenge called the cloud…. And you need to start wondering what privileged user access and compliance management mean in the cloud.
The congress focuses on a senior level audience of end users (senior managers and specialists) who want to stay up to date on relevant trends and developments and know the importance of ongoing investment in IAM solutions.
Why should you attend?
More info: https://iam.heliview.be/
06-04-2017 - Labels: Uncategorized - Comments: 0
Each year, awards are presented at the LOLA Annual Conference. An awards panel selects the recipients based on submitted nomination forms.
The deadline for submissions is April 11, 2017. The award will be presented on June 5, 2017 during the annual banquet at the MISA Annual Conference and Trade Show in Windsor, ON.
To aid in the evaluation process please use this document as your submission template. Submissions will be accepted in a Word.doc/docx format with supporting information supplied separately in a PowerPoint or Adobe Acrobat (.pdf) format.
Members are invited to submit their nominations by email using 'MISA 2017 Awards' in the subject line to the Executive Director at firstname.lastname@example.com for the following award categories:
LOLA – International Excellence In Municipal IT Award is for both a municipality and one or more individuals within the municipality who have successfully undertaken a significant initiative or set a new standard that other municipalities may follow. Additional criteria for an award in this category include:
• Furtherance of a municipality's strategic objectives using information technology;
• Demonstrated improvement in service delivery to clients, citizens or businesses;
• High level of collaboration between IT and other City departments as shown for example in a joint submission between IT and client business unit.
Submissions can be previous winners in your associations awards program or be new submissions. Award will be accepted by the LOLA representatives from your association that are present at the conference as winners will not be announced in advance.
Below you will find a nomination form to be used as a guideline. Submit the amount of information you feel is necessary to tell the story, these criteria are only to help you with ideas on what you may want to include.
12-01-2017 - Labels: News - Comments: 0
Each year GMIS International continues to foster its International partnerships in LOLA, the Linked Organizations of Local Authorities by attending the International LOLA conference, this year sponsored by our friends in the UK through SOCITM.
This year's conference was attended by three GMIS Members. Justin Heyman, GMIS International President, Jessica Middleton, Alabama GMIS, and me. This year's meeting was quite busy, and very productive returning a great deal of value to GMIS International members.
During the LOLA meetings we were able to hear updates from all our sister organizations, with much synergy around data collection, security, accreditation and measurement efforts being sponsored by each association. Several were undergoing web site updates and redesigns, and several were insourcing management of their organizations while others were going through outsourcing efforts.
Eddy Van der Stock announced that LOLA has been awarded 80,000 Euros from the European Union to fund a training program focused on Open Data for the Public Sector, with materials due in May 2017 (waiting on Greece). This project will provide expanded benefit to GMIS International Members in free training as the program is developed.
LOLA also discussed promoting a web site platform based on Ruby on Rails, which would become a hosting solution and platform for members to utilize for web hosting needs. Examples can be seen at lokeren.be.
ALGIM, our sister association in New Zealand presented the ALGIM Linked Toolkit - which is a data integration platform which may be made available to other LOLA members as the product matures.
Our friends from KOMMITS (Sweden) brought forward news that they had met with members of IAIS which is our equivalent organization in Japan! LOLA member voted to extend an invitation to IAIS to join our community, and would grow LOLA to nine member countries!!
LOLA will also be rolling out an International Awards Program where member associations would feed annual awards into LOLA for consideration for the International LOLA awards. This is expected to debut during the LOLA conference hosted in Windsor, Canada during the MISA conference next June. For any GMIS members who may be interested in attending the MISA / LOLA conference please let me know and will be happy to provide additional information.
The 2018 LOLA conference will be hosted by MAV (Municipal Association of Victoria, Australia), date to be announced, with the 2019 conference in Sweden.
The LOLA website is about to get a refresh to include the following:
A list of presentations from the conference can be found at: www.socitmconference.com/presentations. As always it was a pleasure representing GMIS International during the annual LOLA conference, strengthening bonds, and expanding the resources available to all our members.
Clark Rainer
GMIS International Director
19-10-2016 - Labels: News and Projects - Comments: 1
Public sector workers worldwide are facing new and sometimes opposing expectations when it comes to Open Data. Despite efforts to streamline Open Data policies, it often remains unclear when data can truly be considered open, how to deal with technical and legal issues, etc.
LOLA is strongly committed to helping the public sector to develop digital skills, including those required to build a successful Open Data strategy. Therefore, LOLA is launching the ODEdu project. This project will provide a unique training programme for civil servants, business leaders and academics alike. Starting in 2017, LOLA Members will have access to the most advanced problem-bases-learning materials to date, developed by 7 experts from 5 European countries, all leaders in the field of Open Data and education.
To find out more about the project consult the project's website. If you are interested to subscribe to an Open Data training, contact your local LOLA member or get in touch via email@example.com
10-10-2016 - Labels: News - Comments: 0
Have you heard of a 'blockchain'? It is the powerful enabling technology behind Bitcoin, a cryptocurrency that enjoys a less than enviable reputation. But that does not mean we shouldn't take blockchains seriously. On the contrary, it has big implications for the authority and reach of government and for others who make a living by being an authoritative intermediary to transactions. The opportunities for those who are envisaging new digitally-enabled policies, policy instruments and public services operating models just got enormously bigger.
Blockchain technology is a step in the evolution of the digital information economy. It could be enormously disruptive to many existing public and private sector business models and greatly encourage innovation. As did the internet, the World Wide Web and free/open source software, blockchains bring a potential shift in power away from historic control centres and out towards services users. That matters.
So what to do? For now, Socitm members should watch this space: look and learn, maybe experiment a little. It's early days, but things move quickly. It may not be long before it is appropriate to include blockchain concepts and technologies in existing service redesign exercises or, more likely, in wholesale new policy instrument design.
More information?
Socitm Insight Programme
Andy Hopkirk Tel: 01604 709456 E-mail: email@example.com
02-09-2016 - Labels: News - Comments: 0
The United Nations E-Government Survey presents a systematic assessment of the use and potential of information and communication technologies to transform the public sector by enhancing efficiency, effectiveness, transparency, accountability, access to public services and citizen participation in the 193 Member States of the United Nations, and at all levels of development.
The 2016 E-Government Survey is issued at the moment when countries are launching the implementation of the 2030 Agenda for Sustainable Development. It provides new evidence and new analysis to reflect on the potential of e-government to support the implementation of the Agenda and the 17 Sustainable Development Goals (SDGs) that are at its core. The 2030 Agenda itself recognized that "the spread of information and communications technology and global interconnectedness has great potential to accelerate human progress, to bridge the digital divide and to develop knowledge societies, as does scientific and technological innovation across areas as diverse as medicine and energy" (United Nations, 2015, paragraph 15).
The General Assembly has recognized on several occasions the role of information and communications technology in promoting sustainable development and supporting public policies and service delivery.1 It has underscored that ICT have enabled breakthroughs "in Government and the provision of public services, education, healthcare and employment, as well as in business, agriculture and science, with greater numbers of people having access to services and data that might previously been out of reach or unaffordable" (United Nations, 2015c, para 16). The General Assembly has also specifically affirmed the "potential of e-government in promoting transparency, accountability, efficiency and citizen engagement in public service delivery" (United Nations 2015b). Resolutions adopted earlier by the General Assembly also provided the basis for the Survey.
(Source: United Nations)
25-09-2015 - Labels: News - Comments: 0
Socitm, the representative body for public ICT professionals has launched a new online network to help raise the profile of women in the sector.
The new network, Socitm Women in IT, hosted on the Knowledge Hub platform, is being unveiled at an event today, which will hear from a range of prominent female speakers in ICT.
It is aimed at increasing the visibility of women in public sector digital posts and provides a forum for discussion and support.
Socitm president Nadira Hussein has initiated the network, after making increasing the visibility of women in the profession a key plank of her year at the helm of the organisation.
Hussein, who is One Oracle programme manager at oneSource, the shared service created by London boroughs of Newham and Havering, told PublicTechnology: "Workforce representation and involvement are predominant within the ICTsector. Some of the challenges we face include retaining women, as well as longer term issues including the recruitment process and promoting women into senior roles."
The network, which already has 33 members, would be open to both public and private sector members, but will focus on addressing issues relevant to the public sector. It will also be open to ICT staff from outside the UK to address global issues, she said.
Hussein said: "The ICT sector felt a bit like a boys club when I joined, and it has been a personal mission to change that."
Research published last month by BCS, the Chartered Institute for IT and the Tech Partnership, found that just one in ten ICT directors are women and that only 17% of the 1.18m ICT specialists working in the UK in 2014 were women - compared with a figure of 47% for the workforce as a whole.
Hussein said the shape of the network would be shaped by members, and that she would be looking for volunteers to act as a steering committee.
In addition, she has also commissioned a piece of research to examine the scale and make-up of the female workforce within public sector ICT departments.
Separately, said she was working on plans for a leadership programme specifically aimed at women and devising a work experience scheme to give teenagers a taste of the industry.
Speakers at today's launch event include Chi Onwurah, the new shadow minister for the digital economy, Zena Cooke corporate director of resources at the London Borough of Tower Hamlets, Jackie Hudson, transition director for the Shared ICT Service of the tri-borough partnership of Kensington and Chelsea, Hammersmith and Fulham and Westminster councils, and Christine Peacock, assistant director for corporate ICT at the London Borough of Hackney.
You can visit and join the Socitm Women in IT network at khub.net/web/socitm-women
18-09-2015 - Labels: News - Comments: 0
After Citadel on the Move our friends form Corve are now leading a new project around open data and transport - OpenTransportNet
OpenTransportNet is an EU funded project and currently in development phase.
It's designed to revolutionise the way transport related services are created across Europe. By bringing together open geo-spatial data within City Data Hubs and enabling it to be viewed in new easy to understand ways, OpenTransportNet will enable:
- Anyone to have fun with data, by viewing data mash-up's in maps and graphs and be able to use and embed these maps in their own websites
- Public Sector users to gain insights from linking and visualising different data sets and be able to make better public service decisions based on the findings
- Businesses and entrepreneurs to use the data to enhance existing services and build new transport-related services
- The wider open community to benefit from the project outputs and findings to advance geospatial data standards such as INSPIRE
You can find more info on the website http://www.opentransportnet.eu
As part of the project we have developed a short 5 minute questionnaire (available in 3 languages) to survey transport managers about their use of geospatial information and I kindly ask either yourself or - if not relevant to you - one of your colleagues to complete. We are also in need of transport contacts in municipalities and any contact you can share would be very much appreciated.
17-09-2015 - Labels: News - Comments: 0
The ISA programme of the European Commission has recently published more than 20 eGovernment solutions for public administrations.
The solutions are available free of charge, and many of them are open source. They can be implemented by any interested Public administration at European, national, regional or even local level. Further solutions will become available soon.
They cover areas such as
• semantic standards,
• e-invoicing,
• secure e-document exchange,
• the design of interoperable IT architecture, and
• a secure machine translation service, covering all official EU languages.
In addition to developing own solutions, the ISA programme also promotes the re-use of solutions that are already successfully operational in administrations across Europe. This is done through its collaborative platform joinup.
The ISA programme supports interoperability, sharing and re-use between public administrations in Europe.
07-08-2015 - Labels: Projects - Comments: 0
By using the platform, ordinary citizens can become app developers, creating apps to find cinemas, parks, private galleries and even a user's favourite tree. In total, citizens in more than 125 cities in 63 countries used Citadel's platform to implement their ideas. The project supported cities in making Open Data, such as the location of services and facilities, accessible to junior app developers. You can take junior quite literally: among the youngest developers were an eight and a nine year old whose app @Me-on-the-Move received a Global Entrepreneur Award.
As Open Data and citizen-driven approaches to city development have become increasingly popular, I would like to share some of the lessons learned of the Citadel project in the hope that they might help other Open Data and Smart Cities projects to draw inspiration from the success of Citadel.
1) A good mix of stakeholders makes your project more likely to succeed. Involve as many groups of citizens as possible. Programmers, teachers, students, pensioners, entrepreneurs – even though some of them might lack the technical skills, they all have ideas on what kind of services they really need in their city.
2) Use a targeted approach to engage different groups of citizens. Offer workshops and tutorials for citizens without coding skills. Organise competitions for the more tech-savvy ones. Showcase what others have developed to a wider audience.
3) Help data providers and data users meet. Organise events where data providers and data users can discuss their expectations and technical details, such as the preferred data format.
Following these recommendations is no guarantee for success, but they proved beneficial in many of the Citadel partner cities. So don't hesitate to use Open Data and let citizens co-create the future of their cities.
If you want to develop your own app, the Citadel platform is still accessible. First find out whether your city is a Citadel Associate.
Follow the project on Twitter or like their page on Facebook.


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Ancient Syene. a city in SE Egypt, on the Nile.
a dam near this city, extending across the Nile. 6400 feet (1950 meters) long.
Historical Examples
Elephantine, like Assuan at the present day, was the centre of a flourishing trade.
History Of Egypt, Chalda, Syria, Babylonia, and Assyria, Volume 9 (of 12) G. Maspero
"It could easily have been hired at Assuan," Biddy exclaimed.
It Happened in Egypt C. N. Williamson
Thus at Assuan the mean maximum is 118 F., the mean minimum 42 F.
Encyclopaedia Britannica, 11th Edition, Volume 9, Slice 1 Various
It was characteristic that no fare was charged above Assuan.
Freeland Theodor Hertzka
Perhaps there is no better place for him in the winter than Assuan.
Encyclopaedia Britannica, 11th Edition, Volume 15, Slice 5 Various
The 15th was placed at Assuan and Korosko on the line of communications.
The River War Winston S. Churchill
When I journeyed to my estates in Assuan" (I started again) "he was watching—watching—always watching.
Tales of Secret Egypt Sax Rohmer
Modern steamers now plied on the Nile between Cairo and Assuan.
The Accumulation of Capital Rosa Luxemburg
In consequence of the building of the Assuan dam all these temples are submerged for the greater part of the year.
Encyclopaedia Britannica, 11th Edition, Volume 2, Slice 4 Various
It may be that at Assuan, near the first cataract, I really got into some little danger.
Abroad with the Jimmies Lilian Bell
variant spellings of Aswan
an ancient town in SE Egypt, on the Nile, just below the First Cataract. Pop: 249 000 (2005 est) Ancient name Syene
Tagged: a
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Pink Mega Pearl Day Collar
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Always shipped discreetly!


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Epson drivers and ColorSync conflict? Several readers (including Denis Pelli and Todd Horning) report thatvarious Epson printer drivers (including those for the 3000 and the 500) conflict with recent versions of ColorSync (2.1.2 or later?).
Third-party contextual menus don't work for some Two readers (Steve Weintraub and Derek Kelly) described the same problem: In their contextual menus, the items that come from third party plug-ins no longer work. They are just ignored. If this has happened to you and you know the solution, please let me know.
Update: As pointed out by several readers, the most likely cause of the problem is that the SOMobjects for Mac OS extension either is not installed or is an out-of-date version.
PowerMenu v2.2 is out Speaking of contextual menu plug-ins, PowerMenu v2.2 is now out.
HyperBox for free Insider Software "announced the availability of HyperBox for free until November 30, 1997. HyperBox, normally $39.95, is a hypertext-based launcher that creates automatic links from any document to other files, applications, and Internet resources."
MacLabelPro and Mac OS 8 Avery Technical Support confirms that "MacLabelPro v1.63 is not designed to work with Mac OS 8."
Micropolis gone Micropolis is out of business, as confirmed in a MacWEEK article.
Norton Disk Doctor version identification Since the reports generated by Norton Disk Doctor are for "System Information for the Boot Disk," it will not provide information about your hard drive if you have started up from the Norton CD-ROM disc (as noted by John Dalmas and confirmed by Symantec).


text: Arvind Kejriwal (16 August 1968) is an Indian politician and former bureaucrat who served as the 7th Chief Minister of Delhi from 28 December 2013 to 14 February 2014. He is the leader of the Aam Aadmi Party (AAP). Kejriwal is a graduate of the Indian Institute of Technology Kharagpur. He worked for the Indian Revenue Service (IRS) as a Joint Commissioner in the Income Tax Department.


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UK Company Rainbow Designs was established in 1971 and specialises in manufacturing high quality licenced soft toys and children's gifts. Wholesaler Baby Brands Direct has worked exclusively with them in the distribution of their plush toys to the independent sector since 2011. The range of characters selected is predominately based on book properties that are celebrated in nurseries and schools and hence provide addition learning and play value opportunities. In addition the collection offers a wide ranging age appeal and often nostalgic qualities that are heightened by TV appearances and movie releases.
Retailers can choose plush toys from Peter Rabbit, Elmer, Paddington Bear, Miffy, Eric Carle, Elmer, Guess How Much I Love You and The Snowman. The baby and infant products range includes rattles, baby comforters, pop ups, pull alongs, activity spirals and gift sets. The manufacturer prides itself in exceeding expectations in delivery of high quality nursery products in its use of design and materials whilst retaining the classic essence of the original characters.
Zara Grindrod, Director of Sales at Rainbow Designs said, "Baby Brands Direct will offer a comprehensive, professional and highly effective distribution channel for Rainbow Designs' licensed classic character baby toys and gifts. We are delighted to now have an exclusive nursery wholesale partnership with Baby Brands Direct and we are confident their prestigious portfolio of high profile brands and exceptional industry know-how makes for a highly successful and long-lasting partnership."
All Rainbow Design products are produced to meet the highest standards of manufacture, ensuring safety and security for the consumer. All toys are tested to EN71 standards, and all production facilities subject to regular inspection. The company is also committed to the long-term development of each of their properties and has worked for many years with several of the leading licensing agencies.
With extensive experience in the industry, Baby Brands Direct is a nursery specialist who has always been striving to provide clients with both top rated baby products and top quality customer service. We pride ourselves in giving value to our customers. With each sale's offer our clients have an exclusive access to high in demand and profit driven goods from bestselling items. With our ongoing deals you can mix and match items to drive higher margins and successful business growth.
At the heart of our wholesale business concept is providing our clients with unbeatable price points. With our all-inclusive sales category, you can view and make the most of trendy baby merchandise. You can also enhance your marketing efforts by providing your customers with similar promotions. Discover the following pages and check out our limited time sales offers!


text: Magnetization reversal of nanostructured tunnel junctions from prepatterned substrates Authors A. Bollero V. Baltz B. Dieny B. Negulescu M. Rickart P. Freitas J. Vogel M. Bonfim S. Landis Type Published Article Journal Journal of Applied Physics 1089-7550 Publisher American Institute of Physics Volume 103 Issue 7 Source Spintec Keywords Physics And Astronomy(All) There are no comments yet on this publication. Be the first to share your thoughts. Log in to comment


text: Equipped with a High Precision Strain Gauge Sensor System. Has TARE option to weigh different ingredients in the same container. Best used when you have to measure some liquid or powder which you can put a bowl on the machine & press tare the machine will show zero & then shall take the weight of the liquid or powder separately.


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I Have Dreams That Haunt Me
Personal Stories, Advice, and Support 10 People
I have this one reoccurring dreamthat I have had since I was 5 years old, I'm now 33yrs old now. I am constantly being chased down this one hallway same hall way same building I never see the face but I am always extremely terrified....WEIRD!
Noella33 36-40, F 3 Responses 0 Jan 4, 2014