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The district attorney of Boulder County, Colorado, says he cannot say if he would have signed an indictment against the parents of JonBenet Ramsey -- the 6-year-old beauty queen killed in 1996 -- as a predecessor declined to do three years after the child's death.
"I don't know if I would have made the same decision, but I know how difficult these decisions are," Stan Garnett wrote in his first comments after the release of the indictment.
Previously sealed court documents released Friday show that a Colorado grand jury voted in 1999 to indict John and Patsy Ramsey, JonBenet's parents, on charges of child abuse resulting in death and being accessories to a crime.
But then-District Attorney Alex Hunter said there was insufficient evidence to warrant filing charges, and he did not sign the indictment.
From the beginning, John Ramsey and his late wife maintained they had nothing to do with their daughter's death. His lawyer has said there was no evidence to prosecute them, and they were later exonerated by DNA tests.
Garnett, who took office in 2009, wrote a lengthy op-ed in Sunday's Daily Camera of Boulder explaining his position on the case, which captured national media attention after the little girl was found dead in her family's home the day after Christmas 1996.
Garnett wrote that he had his staff look at the case after he took office four years ago. His appellate department told him the statute of limitations had run out on the charges in the indictment. As for any other charge, the DA's staff found nothing to pursue, he said.
Garnett wrote he will not comment on the case -- at this time.
"My, or my staff's view of what the evidence in the Ramsey case proves will only be stated in open court if a case is ever filed," he wrote, adding the Ramseys are entitled to the "full presumption of innocence."
Ramsey attorney wants full review
On Friday, an attorney for John Ramsey and his family urged Garnett to publicly open "the entire grand jury record and not just four pages from an 18-month investigation that produced volumes of testimony and exhibits."
The released indictments "are nonsensical," said attorney L. Lin Wood. "They reveal nothing about the evidence reviewed by the grand jury and are clearly the result of a confused and compromised process. The Ramsey family and the public are entitled to the benefit of the full and complete record, not just a historical footnote. Fairness dictates that result."
Wood, in a statement, said the grand jury didn't have what was later to be "the conclusive 2008 DNA testing that led to the unequivocal, public exoneration of the Ramsey family by the Boulder district attorney."
That year, another district attorney, Mary Lacy, wrote a letter to John Ramsey, saying that new DNA evidence tests had cleared him, his late wife and their son. She formally apologized for the cloud of suspicion the Ramseys had lived under for years.
Garnett wrote that a district attorney's job is to seek justice, not to forgive, "and rarely to 'exonerate.' "
He said he believes "straying from this role can be very confusing to the public and can create false impressions of certainty about uncertain evidence, subject to conflicting inferences, that has never been presented and tested in open court."
'A killer on the loose'
The Ramsey case has never been tried, something that frustrates the community, Garnett wrote.
"Because no case has ever been brought against anyone in (the) Ramsey (case), the community has had no resolution and the tabloid press has been free to speculate, sometimes recklessly, based on only parts of the evidence," he said.
In the days after the killing, Boulder police and the media focused on John and Patsy Ramsey. The parents always insisted that an intruder had killed JonBenet.
"There's a killer on the loose," Patsy Ramsey said a few days after her daughter's body was found. "I don't know who it is. I don't know if it's a she or a he, but ... there's someone out there."
Investigators say they did not find any sign of forced entry into the family home in 1996. No footprints were found in the snow outside the home, either.
A paintbrush from her mother's hobby kit was used to tighten the rope that choked JonBenet, according to investigators. An alleged ransom letter came from a notepad inside the house and made reference to little-known details about the family's past finances.
In October 1999, grand jurors assigned to the case went back home, sworn to silence. The eight women and four men had convened regularly for 13 months. They heard from dozens of witnesses, considered 30,000 pieces of evidence.
Today, the investigation stands almost where it started -- no arrests and no solid suspects.


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text: Laura: 19, England- Coventry;SHIT HOLE Studying Psychology at De Montfort University Im vulgar, really sorry. I wish I was Kate Bush. I'm a twat and I like eating. I get drunk and embarrass myself frequently. However, I drink a lot of tea and I always do my homework so Jesus forgives me. I enjoy giving sponge baths to old people. Bloc Party Ellie Goulding Florence Lana SWS


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Military Day The first 100 fans will receive a FREE STJ ROTC military t-shirt in honor of our military day! All military can get a special ticket price of $2 by pre-purchase or just by wearing their military uniform. The STJ ROTC will also set up a rock climbing wall outside of Carnesecca Arena for all fans to enjoy pre-game. For more information call 718-990-1382. STJ Veterans Day All STJ Veterans are invited to the Johnny's club pre-game as part of Military Day. St. John's would like to honor all Veterans and Military in attendance during halftime. For more information call 718-990-1382. Johnny's Club All STJ students are invited to a free pre-game tailgate party. There is free food, poster making, temporary tattoos, and other activities to get ready for the game. Sweet 16 Banner Unveiling The St. John's Women's Basketball team would like to invite you to a special unveiling of their Sweet 16 NCAA banner! The unveiling will be held pre-game. Sweet 16 Mini Banner Giveaway The first 1,000 fans will receive an exclusive Sweet 16 NCAA replica mini banner! Schedule Magnet Giveaway All fans will receive a FREE 2012-2013 Women's Basketball schedule magnet.
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Just my taste. If you guys love it, awesome. Not for me thanks.
"Also, I don't know why, but I have a pet peeve of people ditching songs from the RB1 export and I'm glad you can't delete from this one"
It was actually only one song....yes, Fall Out Boy sucks THAT bad.
"I once saw someone on online BQP who only had Flirtin' With Disaster and Won't Get Fooled Again."
Yes, that is asinine for sure.
I don't quite understand why Harmonix would go with this export model.
It would probably cost them a lot less to re-use the song ripping tool from Rock Band 1 again, factoring in the large filesize and the bandwidth appropriations.
It also gives players the ability to select which songs they would like to keep.
Last edited by taylorlee; 11-26-2009 at 11:06 PM.
The Torch Is Lit!


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Puppet Quilds
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Puppet Quilds (Read 790 times)
Paul Santellana
Puppet Quilds
May 15, 2012, 05:50:12 am »
So I have been searching for information on puppet guilds. What I can find is very vague. Can anyone inform me on what a puppet guild is, what are the benefits of being a member, and is it something someone should pursue?
Shawn Sorrell
Re: Puppet Quilds
Reply #1 on:
May 15, 2012, 06:12:07 am »
There are two of them. The firs is the Puppeteers of America (PofA)
and the second is Union Internationale de la Marionnette (UNIMA)
I've never belonged to UNIMA but did belong to PofA at one time. PofA has local guilds in many cities that have events and meetings on a regular basis. I can be a good way to connect with puppeteers in your area. Both have publications that they send out to members that has news in them about puppetry.
Re: Puppet Quilds
Reply #2 on:
May 15, 2012, 09:49:08 pm »
I will add a little bit more:
PofA is specifically an organisation for Americans. UNIMA however is an international organisation, which has branches in many countries. For instance, I have been a member of UNIMA Australia; there is one in New Zealand; France is the HQ.
It's dependent on location, but UNIMA seems to be very similar to PofA, with the exception that the latter also has state guilds whereas UNIMA centres tend to only represent the country as a whole.
Technically speaking, being a member of your local UNIMA centre should also open up the ability to apply for UNIMA grants that are not necessarily country-specific. Ie. as an UNIMA USA member you could apply for grants offered by the HQ but are not offered directly by the USA centre... such as international travel grants or awards where one person is picked from a global submission process. That obviously may have added benefits
Both also may have festivals, but UNIMA has a regular four-yearly one (this year it was/is China) which is presented in different countries every time. Being an UNIMA member in your country means you can also apply for UNIMA registration rates at these events; no matter which country the event is taking place in or which country you come from.
(Not to push UNIMA necessarily, I've just obviously had more experience with my local branch than with PofA)
Last Edit: May 15, 2012, 09:52:04 pm by Na
Paul Santellana
Re: Puppet Quilds
Reply #3 on:
May 16, 2012, 01:23:41 pm »
I can see the benefits for both. I'm interested in become a member, what kind of things have they done to benefit you as a puppeteer?
Re: Puppet Quilds
Reply #4 on:
May 16, 2012, 02:37:05 pm »
I can't really speak about PofA. Technically I was a member for one year because I went to their 2009 festival and membership was included with registration. I got their annual publication and their membership 'yellow pages' but that was about it.
Also, UNIMA activities differ from country to country. As a member I got their publication (it had varying publishing times) and a listing on their website, and invites the their AGM. There's also an annual scholarship they offer. Outside of that, until last year they provided very few activities. (Recently they started sponsoring puppet slams, festivals, and other things) I notice that's completely different to UNIMA USA, where activities are regular, awards are handed out, etc. If I had to choose which UNIMA to be a member of, it would probably be the American one simply because you get more bang from your buck.
Not to be rude to the people who run the centre here: I know how difficult it's been for them to make improvements over the years.
Shawn Sorrell
Re: Puppet Quilds
Reply #5 on:
May 17, 2012, 07:29:31 am »
PofA is pretty much the same thing as UNIMA really when it comes to "benifits". You have the "Puppetry Journal" which comes out four times a year,reduced registration prices for festivals, listings on their website and in their members list and a few other things.
Have you checked the site to see if there is a local guild near you? That can be an added benefit I would say over an UNIMA membership. If there is a local guild close to you that is active there is going to me activities and meetings that you can attend. In fact you should contact them and see if there is an event you can attend that is open to the public.
I do want to climb up on my soap box for just a second here.
These are both clubs not "products" you buy. Really the more you put into them the more you are going to get out of them. It may not be that you have to take on one of the leading roles in the club but I think one needs to at least be willing to support them.
Re: Puppet Quilds
Reply #6 on:
May 17, 2012, 03:11:12 pm »
Quote from: Shawn Sorrell on May 17, 2012, 07:29:31 am
I do want to climb up on my soap box for just a second here.
These are both clubs not "products" you buy. Really the more you put into them the more you are going to get out of them. It may not be that you have to take on one of the leading roles in the club but I think one needs to at least be willing to support them.
I agree in general, but experience with my local branch suggests that this is very hard to do when the committee running it is unwilling to change or make available activities or opportunities through which one can get involved. Even taking on one of these leading roles; I stepped back from webmaster when it became clear that I was putting in a lot of effort for very little reward, and at a time when I really couldn't afford it financially. I wanted more than anything to see some changes - and they are starting to happen - but it really has to be a collective effort for any collective benefit to be available.
Which is why I keep harping on about how the American UNIMA seems much more together than the Australian one. It's far easier to be excited about joining and participating a group that already seems to have some sort of activity than one which barely affects its members. (I'm a lapsed member now, couldn't afford to keep up with the membership payments and couldn't at the time see the benefit. Now there are more reasons to stay a member as the committee has started implementing more plans to be involved in puppetry rather than watching from the sidelines ... I could say more, but that's private committee stuff)
Anyway, in general yes I agree. In specifics... that's another matter.
Paul Santellana
Re: Puppet Quilds
Reply #7 on:
May 18, 2012, 05:20:02 pm »
Very interesting. I did look into a local group and there is. I'm going to contact them and see what I can find out. I feel alone here where I live because the only puppets around are in local churches. Not to put them down, but I have been there done that, and it's time to become something more. I will take everything you have said with me as I proceed. As always, this is the best for finding out everything puppets, and more.
Re: Puppet Quilds
Reply #8 on:
May 18, 2012, 05:23:51 pm »
I know just how you feel: it's only been the last 6 months or so that there's been any regular puppetry events to take part in here. The rest are non-attendable, ie kids' workshops, kids' shows. It can be hard to take part in a local community when they seem determined not to commune.
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Anyone seen her latest video?
Not really worth a watch in my opinion
Anyone seen her latest video?
Not really worth a watch in my opinion
Leon needs to raise the bar a little.
Spielberg is GOD.
She just fits my description of Shank Whore. Sorry if this is a bit harsh.
Spielberg is GOD.
Anyway Mark from Essex has had has little pecker up her so I'm not interested now.
Spielberg is GOD.
her 'head' game is awful. Like someone licking a postage stamp.
I got told it was her giving somebody a blow job...
then I watched it.
anyone got a link?
for...... erm....... research purposes?
He's not the messiah, he's a very naughty boy.
Yeah come on, link please
its all fun and games until somebody paints your motorcycle neon green.
Hmmm. In the interests if family and friends I do request a link. Hurry up my wife is only out for another hour!!
There once was a man from Brighton
Who said to his girl, "You're a tight one"
She said, "Pardon my soul,
But you're in the wrong hole.
There's plenty of room in the right one
It's still up, depending where you're looking. It's not very good anyway - it's just her going down on someone. At one point she randomly gets a tit out but that's it. Disappointing.
can't find it ANYWHERE


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03/23/10 | Posted by Cinematheque | Posted in Cinematheque
Dec 06, 2013
New video highlights George Kozmon's playful work
Nov 02, 2013
Cinematheque to show eight classic comedies by Ernst Lubitsch
Dec 02, 2013
Industrial design grad gives TEDx talk on creative play
cia exhibition
Nov 08, 2013
2013 Fall Exhibition
2 days ago via Facebook
Looking for a new gallery experience in Cleveland? Stop by RED space, "a raw exhibition gallery" located inside the Hotcards Headquarters at 2400 Superior Ave., tonight, from 7-11, to see Friction: When Two Worlds Collide, a show featuring CIA grad George Kozmon, as well as Bruce Conforti and John Sargent. Watch CIAs new video about Kozmon at http://ow.ly/rwRfP.
Dec 02, 2013
CIA's Contemporary Artist Index: 31,000 strong, and now easier to use than ever
Dec 10, 2013 @ Front Room Gallery in Cleveland, OH
Rush Limbo Exhibition
Nov 22, 2013
CIA wins UCI award for Euclid Avenue ArtBox project
cia exhibition
Jan 13, 2014
34th annual Scholastic Art & Writing Exhibition
Dec 03, 2013
12/5-8: AT BERKELEY, A TOUCH OF SIN, PORTRAIT OF JASON & more!
Aug 20, 2013
CIA named one of the "Best in the Midwest"
Feb 14, 2014
2014 Student Independent Exhibition Opening Reception
Blog .
03/23/10 | Posted by Cinematheque | Posted in Cinematheque
3/26-27: Reefer Madness, House, Sita & More!
03/23/10 | Posted by Cinematheque | Posted in Cinematheque
SITA SINGS THE BLUES has rare 100% "fresh" rating on RottenTomatoes.com! Betty Boop meets Bollywood in SITA SINGS THE BLUES , a witty, delightful animated musical by the truly independent American filmmaker Nina Paley. Moviegoers...
3/19-22: Bronson, Boy And His Dog, Lourdes & More!
03/16/10 | Posted by Cinematheque | Posted in Cinematheque
BRONSON's back -- with a vengeance! Hailed by some critics as "'A Clockwork Orange' for the 21st century," Nicolas Winding Refn's BRONSON is one of the most thrilling and stylish movies of the past year....
3/11-14: The Third Man, Daniel Ellsberg Doc, New Herzog/lynch Movie & More!
03/09/10 | Posted by Cinematheque | Posted in Cinematheque
Oscar-nominated doc on Daniel Ellsberg / Pentagon Papers premieres locally Though it didn't win the Oscar for Best Documentary Feature this past Sunday, THE MOST DANGEROUS MAN IN AMERICA: DANIEL ELLSBERG AND THE PENTAGON PAPERS...
3/4-7: Uncut Red Cliff, The Messenger, Antichrist, Z & More!
03/03/10 | Posted by Cinematheque | Posted in Cinematheque
John Woo's original, uncut historical epic RED CLIFF makes Cleveland debut! John Woo returned to his native China after 10+ years in Hollywood to make RED CLIFF , a grand historical epic that is both...


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The driver and one of the passengers are identified as 29-year-old Manuel Alejandro Rodriguez out of Jacksonville, Fla. and 23-year-old Christian M. Magllano Alzpurua out of Jacksonville, Fla. The other male and the female suspects have not been identified at this time.
The preliminary investigation indicates a third suspect exited the vehicle and stole a patrol car and drove east. Police chased the stolen patrol car and shot out its tires. The suspect then carjacked a citizen and stole their 2007 Pontiac Grand Prix. The driver of that car was unharmed.
The suspect lost control of the second stolen car and crashed. He then ran away from the scene and fired shots into the air with a stolen shotgun, before turning the gun on himself. The suspect did not survive his self-inflicted gunshots wounds and was pronounced dead at the scene.
The name of the victim will not be released until the Washoe County Coroner's Office has positively identified him and the next of kin has been notified. The female suspect's name will be release as it becomes known.


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We are planning for a software startup and following is our setup.
- There are 4 people who came up with idea. But these people can NOT code and build a product.
- These 4 people are also going to invest in idea from day zero for next 1 year for maintaining office expenses, salary to CEO, developers in next point(3, 4) etc.
- Out of these 4 investors, one of them will also work full time as CEO and withdraw a salary which will also be 60% less then his market salary.
- There are 2 developers who are single handedly going to build the product. Developers will get salary which will be 25- 35% less then their current market value.
- 4 investors also believe they have connections and understand the market which can ultimately make the product success.
- We will hire employees in future and would like them to stay longer term like a UI/UX developer, sales team etc.
People who came up with idea and are also investing, are not willing to make developers their shareholders, except through vesting. Is this logical and commonly followed practice or should developers also be part of core team with founders equity from day zero?
What should be the suggested way of equity division from your side?


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David Jennings of The Racing Post discusses the £125,000 stud fee for the legendary Frankel
Willie Mullins says Sir Des Champs was 'extremely lucky' to escape uninjured after a fall in the John Durkan
Brian Kavanagh of the HRI on the decision to increase prize money in Ireland for 2014.
Jacqui Hurley reports from the Horse Racing Ireland 2013 Awards
Ruby Walsh was happy with Arvika Ligeonniere's win in the John Durkan at Punchestown
Willie Mullins believes there will be fantastic racing on view at the Leopardstown festival.
Tony McCoy joins Ryan Tubridy to reflect on a record-breaking career
Willie Mullins says Hurricane Fly will line up in the Ryanair at Leopardstown before heading to Chaltenham.
Ballingarry-based trainer Charles Byrnes talking about the victory of Trifolium at Thurles.


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Barrett Brown,Hammond and the Irish Connect
the sting that stung and other assorted FBI faggotory
This article is designed in a way to start a journey for the reader into a case of dirty pool. Well, to put it more accurately, entrapment.
The Players
The FBI, along with an at best mediocre Private Intelligence Agency, a drug dealing, hacker, Credit Card stealing, twitter troll and a genuinely talented individual, published author slash activist.
The Thread
The thread is long and intertwined, but with careful analysis and common sense the conclusion is reached that all three of Barrett Brown indictments, Jeremy Hammond and the Donncha Cearrbhail complaint (Palladium/Anoasco)….they are all… 100%…. contrived from false data, dead credit card numbers, and staged phone conversations.
Faggory Daggory Do!
The FBI and the drug dealing, credit card stealing snitch, who, for want of a better name we shall call 'Sabu' aka 'CW' trolled the twitter sphere and Anonymous IRC chat rooms purposefully and with prejudice to entrap digital activists.
Bit Player
This was done in tandem with payed internet trolls, denounced by Anonymous, cast out, exiled…memes on the run.
It always seemed funny, (..like brain damage..?), how Law Enforcement Agencies payed tax payers monies to an internet meme troll who had absolutely zero credibility along with an IQ to match.
Lets look back and see what Barrett had to say about this back on 2nd April 2011
"I've recently had conversations with two of Backtrace Security's esteemed members, Ashura (Jennifer Emick) and a guy named Zud, at 2600.net, where they have been in the habit of hanging out at #jester for the purpose of sharing information with AnonymousDown pursuant to their common goal of getting participants sent to prison. Although AnonymousDown promised to me as well as several concerned #jester chanops that he would no longer involve himself in those sorts of activities – which have included threats to dox my ex-girlfriend and her sixteen-year-old daughter on Twitter – Backtrace seems pretty emotionally invested in attacking a great number of people, even those who are only associated with Anonymous via our efforts to assist North Africans and the like."
However, I digress….
#FreeBarrettBrown, #FreeHammond and #FreeBB have carved a niche in the eggshell mind collective that is the #Anonymous hashed twitter-sphere and some people are asking,.."what is this all about?"
Barrett, possibly more than any other person is asking that exact question, eighteen of the twenty four hours a day he spends at a Federal Corrections Centre, no bail, since his online arrest September 12th 2012.
Barrett's in jail..?? WTF???
Just to give you an idea of the depth of consciousness, or lack of it, the hashed twitter sphere can have; Barrett's girlfriend spent the next two days arguing with trolls that Barrett had faked the whole episode.
The sound of multiple agents pounding in the door , throwing Barrett to the ground….was all faked….right?
Just like the time Commander X announced his move to Canada….that was fake as well….right?
However I digress….again
So where to start?
The beginning? well it's sort of a bit irrelevant…but perhaps should be mentioned , if only for the fact that it makes a particular Intelligence Agency look pretty stupid.
Getting snagged on a story about Mexican Zetas and suitcases full of money… they just could n't let go… even as it drew them into a myriad of massive security issues.
when originally uploaded the video had more than 700K views…..Stratfor DMCA'd the channel
just for your own amusement enter Barrett Brown into the search engine
and check this out…
In retaliation the FBI systematically then set about targeting digital activists
In this article I would like to focus on one of Barrett's indictments. Jeremy Hammond's case is an almost a mirror of Barrett Brown's example, as is the Donncha Cearrbhail Complaint, the Irish Connect.
This one indictment in particular that I'd like to point out.
18 USC § 1028(a)(2), (b)(1)(B), and (c)(3)(A) TRAFFIC IN STOLEN AUTHENTICATION FEATURES; 18 USC § 2 AID AND ABET (1) |
18 USC § 1029(a)(3) and (c)(1)(A)(i) ACCESS DEVICE FRAUD; 18 USC § 2 AID AND ABET (2) |
18 USC § 1028A(a)(1) AGGRAVATED IDENTITY THEFT; 18 USC § 2 AID AND ABET (3-12) |
How can it be trafficking when the FBI themselves promoted the paste which included the torrents on the twitter sphere?
HEY LOOK -> HERE'S THE PASTE (26th Dec 2011)
/ \ __________________ ___.__.
/ \ / \_/ __ \_ __ \_ __ < | |
\____|__ /\___ |__| |__| / ____|
\/ \/ \/
.____ .__ ____ ___
| | __ __| | _______\ \/ / _____ _____ ______
| | | | | | \___ /\ / / \\__ \ / ___/
|_______ |____/|____/_____ /___/\ |__|_| (____ /____ >
\/ \/ \_/ \/ \/ \/
Greetings Global Pirates,
We truly hope that you've been enjoying the Lulzxmas festivities so far. The gifts that AnonSanta left under the LulzXmas tree are just the beginning. As we speak, his little helpers at the North Pole are readying his battle sleigh of lulz with more goodies to bring you LulzXmas joy all week long. Joy in the form of over $500,000 being expropriated from the bigshot clients of Stratfor. You didn't think we'd let 2011 end without a BANG, did you?
However, if you are one of the hundreds of thousands of customers of STRATFOR Global [Un]Intelligence, you probably woke up Christmas morning to find heaps of burning coal in your stocking. But don't fret. Take comfort in the fact that at least you're not George Friedman or any of the STRATFOR IT guys right now.
We create chaos. We create mayhem. We curb stomp companies that play fast and loose with their customers' private and sensitive information. We bring pain to greedy whitehats willing to flip for a dime on government payrolls. And don't worry—there's plenty more havoc in store for the rest of the week. So throw a log on the fire, grab some hot chocolate and settle in for a long week of lulz.
Did you have fun looting and plundering from the pocketbooks of the rich and powerful? How about laughing at the reaction of some of their butthurt customers. We LOL'd hard when poor little Cody Sultenfuss, ranch owner and DHS employee, who asked "Why me?" and when Allen Barr, just retired from the Texas Dept. of Banking, exclaimed, "It made me feel terrible. It made my wife feel terrible." Let us not forget dear old Victor Gebilaguin, who posted the following on STRATFOR's Facebook wall in defense of the company: "The hackers ought to be shot then hanged upside down in public." Well since you feel so strongly about it Victor, we went ahead and ran your card up a bit. Hope you don't mind. Really guys, cry us a river. Then go and fill out our all-purpose Butthurt Form, so we can get back to you promptly. Your feedback is important to us. Thanks.
Interestingly, one thing we noticed in the fallout of this catastrophic hack was that STRATFOR hired not one, but two outside consultants to try to bail their sorry asses out of the hellhole of a grave we dug them. Top identity theft protection? Professional security consultant? We'll see how that works out for you, if you ever dare to put your servers back online again. Until then, we'll be watching and waiting. And laughing, of course.
By the way, now that you have notified your customers of this massive security breach, we might have to pick up the pace of releasing peoples' credit card information.
Accordingly, we'll start the day after Christmas off right by dropping a third of the damn alphabet. How does a drop of 30,000 additional names, credit cards, addresses, phone numbers, and md5 hashed passwords sound? Sounds like a financial calamity to us. And just as the markets in the US are opening after the holiday weekend? Might be trouble.
But wait! That's not all folks. 0h hell n0. Tomorrow, we will be dropping another enormous dump on our next target: the entire customer database from an online military and law enforcement supply store. Bring the pain? Shit, we brought the motherfuckin' ruckus. You really trying to step this this?
Of course, this could all be averted. Have you given our comrade Bradley Manning his holiday feast yet, at a fancy restaurant of his choosing? Better make it happen, captain.
We'll end today's LulzXmas festivities by throwing in 25,000 tickets from the it.STRATFOR.com online support database. It's probably not as controversial as the contents of their private mail spools that we'll be dropping later, but perhaps it will shed some light on just how clueless this company really is when it comes to database security.
Stay tuned …
SPECIAL NOTICE: We are aware that there has been some confusion as to whether the STRATFOR hack is an "official" Anonymous operation, due to a ridiculous "Emergency Anonymous Press Statement" being circulated, undermining our work while also making baseless accusations that we frequently see perpetrated by agent provocateurs. Whether this is the work of malicious counter-intelligence,, some butthurt pacifists, or stratfor employees themselves is unknown. Unfortunately, some main stream news agencies have picked up on this statement, looking for any reason to highlight and exploit any potential "inner divisions" within Anonymous. However, there has been no such squabble or infighting regarding the STRATFOR target, or any other LulzXmas target for that matter. Anyone can claim to be Anonymous, but because of the inherent decentralized nature of Anonymous, without central top-down leadership, no individual is in a place to speak to the legitimacy of another individual or group's operation. Furthermore, our history of owning high profile targets as Anonymous has been well documented at the #antisec embassy (http://ibhg35kgdvnb7jvw.onion/) and is well known and respected within all Anon communities. Case closed.
"failure on our part to encrypt the credit card details"
George Friedman CEO Stratfor 10th January 2012
but whats this for?
27th December 2011 other documents appeared. One set of four imgurs appeared which showed receipts from credit card purchases (online) for books and other sundries from Stratfor employees.
>…. 27th December 2011….<
Back to the paste…
So…as you can see the paste is date 26th December 2012…it also appeared again on the 29th December 2011 as > http://pastebin.com/f7jYf5Wd
Both of these paste contained torrent links with Credit Card details leaked by the FBI.
who writes shit like that?….and why is it titled "legit"….?
The interesting thing is in the January 10th 2012 video from Stratfor, George Friedman explains that the FBI were involved and knew about the credit cards being compromised on the 17th December 2011
then this happened….
12th Jan 2012
and lets chuck the Xmas defacement in ….
The Stratfor Donations – are they fake?…was this released in imgurs and tweeted trying to show that even after 17th Dec 2011 the cards are still live…in other words…even though the cards were cancelled 17th Dec…is the FBI is making it seem as though they are still live…to see who would take the bait…plausibility?
Then this pastebin was released 16th Jan 2012 http://pastebin.com/YwazdGRZ
this was a "teaser" of the emails yet to be released.
George himself is seen in one news clip with his wallet open looking inside it with a long lost look…pathetic.
All the while the FBI were right behind the honeypot as it rolled along with slime lubricant supplied by the resident maggot snitch.
In a nutshell Barrett Brown has been arrested and indicted on bullshit.
UPDATE -15the November 2013
Hammond's sentencing statement
I had never even heard of Stratfor until Sabu brought it to my attention. Sabu was encouraging people to invade systems, and helping to strategize and facilitate attacks. He even provided me with vulnerabilities of targets passed on by other hackers, so it came as a great surprise when I learned that Sabu had been working with the FBI the entire time.
Opcartel had provided the FBI with a platform on which they could now use to entrap hackers
Sabu was originally against the Op as it had stirred up a bit of concern amongst the Mexican Anonymous, strangely he was to only be back a day later expounding how OpCartel should be backed up and 'everyone' should get along and help Barrett.
Hammond and his 0day exploit was the target. I f the FBI could n't get it through Sabu sweet talking, then they were going to get Hammond(sup_g).
The credit card information that appears in the 26th - 29th December 2011 paste and torrents are worthless digits on a spreadsheet.
The imgur images of receipts from the 27th December 2011 are also 100% bullshit.
The FBI recorded call from February 3rd 2012 is a staged event.
The same can be said for Jeremy Hammond and Donncha Cearrbhai and the list continues..
I hope this wakes some of the more able bloggers to look into these cases and make some noise
also George…..
u mad?
other links of interest
Sabu's twitter timeline
15th August 2011
Another trap?
Sabu's strange conversation with Havittaja
the Irish Connect
The Ballad of Barrett Brown
(since removed)


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Android Devices >> Everything about the HTC One
Read our HTC One Review
Android Central Reader Rating:
The HTC One is HTC's Android handset for 2013. Fashioned from a single slab of custom aluminum, the phone sports a unique design not dissimilar from that of the Droid DNA. It's available in black and silver color options.
Hardware-wise, the HTC One is everything you'd expect from a 2013 flagship. It's one of the first smartphones to be powered by Qualcomm's new quad-core Snapdragon 600 chip, which is backed up by 2GB of RAM. It's got a 1080p SuperLCD3 panel into a 4.7-inch frame, behind which lies a 2300mAh battery. The manufacturer's also boasting a new "Ultrapixel" camera assembly with a larger sensor and larger pixels, and that ties in with HTC Zoe, a new way of taking photos that incorporates both pictures and video.
HTC Sense has undergone some significant changes too. In addition to a visual overhaul, there's a new home screen dynamic based around BlinkFeed, a scrolling list of social updates, news, calendar appointments and other live information. The new Sense also incorporates its own TV app that works with the built-in IR sender, hidden inside the power button.
Announced, Not Available Yet
Carriers: Unknown
Announced: February 19, 2013
Release Date: March 31, 2013
Top HTC One Stories
- Getting started with the HTC One
- How to use the BlinkFeed home screen reader
- Zoes and Video Highlights - the HTC One camera's killer features
- HTC One camera tips
HTC One Videos
HTC One Forum
Browse and learn more in our HTC One Forums


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I was halfway through Salah, then someone came to the door. I stopped halfway, giving my salams and then resumed it later (started over again) when i got back. Is it permissible to leave Salah this way? If so, which is the right way to stop your Salah half way through? |
if you dont remember what you were praying about before you gave a break, than you should start over. you can begin a new prayer after you start again. |


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Coupons can not be applied to all brands, in some cases our agreements with manufacturers do not allow the use of Cymax coupons. If you have tried to apply a coupon to your cart, it could be that the manufacturer has chosen to restrict retailers from offering coupons for their products.
In other cases, the coupon you are trying to apply may have a price or category restriction, or both. Coupons from cymax.com have an expiry and many can only be used on certain products or categories.
Please note that coupons do not apply on past purchases. Coupons also do not apply on Buy At Your Price, the bidding option for customers to "make offer" for an item.
For more information about coupons, please call us toll free 866-740-9830, and talk to an expert.
Founded in 1911, in Huntingburg Indiana, DMi Furniture Inc is a manufacturer of Furniture for the office and for the home. They own and operate several furniture brands, including DMi Office Furniture, Home Styles, and Wynwood. DMi Furniture sources their products globally, and maintains warehouses on the West Coast and in the Midwest so their products are shipped quickly, anywhere in the US. Beautiful quality designs, at low prices are what make DMi stand out from the pack. DMi knows Design Changes Everything®
DMI makes a series of office products including conference tables, desks, seating, reception desks, and other office case goods. The case goods come in a variety of finishes, in either the contemporary or traditional style, each as either a high pressure laminate or veneer. Desks can be paired with bookshelves, tables, credenzas, lateral files, and various hutches that attach to the credenzas for overhead storage.
Traditional conference tables and contemporary conference tables make up the bulk of DMi's conference table rage. DMi also offers expandable tables, buffets or sideboards, and presentation boards. DMi's breadth of products means that you can outfit your entire conference room with matching furniture.
Along with commercial office desks, and reception desks, DMi furniture also makes desks for the home office. These include beautiful writing desks, and office suites that are slightly smaller than their commercial office counterparts.


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On the prairies of Illinois, Quen Cultra labored in his barnyard on another absurdity: building a boat to sail around the world.
When he built the first one 40 years earlier, farmers called it "Cultra's Ark." He preferred "Queequeg" from the classic "Moby Dick." He harpooned the ridicule by indeed circling the Earth, even surviving a hurricane. He even wrote a book about it.
Now Cultra was in his 60s, no longer the lean former football player just out of college. Though white-haired and heavier, he still exuded derring-do and country charm. The voyage would reprise how a real estate manager from rural America could conquer the seas, though he lived far from water.
He invited his friend Leo Sherman to join. Why not, Sherman thought. Both men were from nearby towns in rural Iroquois County, Illinois. Sherman considered Cultra a gentle and hardworking man, passionate about family and his ideals. They became fast friends.
Joining them was Joe Strykowski of Florida, a marine naturalist and diver with a big smile. He met Cultra at a celestial navigation class that Cultra taught for years in Chicago.
Now that they were done raising kids, the three men were ready for an adventure. They found it aboard the Queequeg II, a 43-foot catamaran that Cultra built in a landlocked plain.
But their journey ended in disaster when two powerful storms upended the catamaran off the coast of Africa.
It has taken four years for Sherman to publicly speak about what happened during those fateful days.
His tale is of the everyman who, at some point in life, finds himself staring into an abyss of hopelessness -- and then discovers the world still has one last act of charity in it, enough to save your life.
Rainbows, killer whales and kangaroos
When the Queequeg II left U.S. soil off the Florida Keys on August 23, 2007, Leo Sherman didn't know if he would like sailing.
The endless horizons of the sea changed that.
He didn't know life could be so good, traveling to Belize, Australia, Timor, Christmas Island and Mauritius.
Sherman celebrated his 55th birthday in Panama, where he learned some Spanish and woke to monkeys howling in the distance as the boat journeyed through the canal.
Their journey was supposed to last two years. Family and friends occasionally joined, becoming new crew. Sherman even left the voyage to undergo hip surgery, returning to the boat several months later in Australia.
Days passed with three-margarita afternoons, long siestas, feeding birds at his shoulder, and fishing on a crude reel made of line and a spool.
He saw double rainbows, pods of killer whales, kangaroos and shooting stars.
At 6-foot-1, he was the tallest man in the village of Kupang, Timor -- and "a few shades lighter," he quipped. There, the crew talked themselves out of a 1 million rupee ($500) fine for failing to give notice of arrival to customs officials. They ended up paying $150.
He wore a skirt in Bali. The crew also climbed an inactive volcano.
In between it all were moments where he emptied his soul into the ocean.
"I spent a lot of time on the back of the boat thinking about things," he said.
A rising wall of water
The Queequeg crew spent Christmas 2008 in Mauritius. It took 23½ days to arrive at the Indian Ocean isle from Christmas Island.
"That was a beautiful sight to see that island," Sherman said.
By January 16, 2009, the crew was anxious to travel to nearby Madagascar and the African continent.


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SMF Support > Converting to SMF
Convert Kunena 1.7.2 to SMF 2.0.2
Hi folks, nice to meet you all.
Before start conversion and mess the things, I wonder if the conversion tool for Kunena handles the conversion from Kunena 1.7.2 to SMF 2.0.2. The link doesn't mention what Kunena version it supports to convert, and looking into .sql or .php, it seem to be only from Kunena 1.5.0, but I'm not sure about it.
Does anybody know if it is possible to convert the Kunena 1.7.2 to SMF 2.0.2 on a Joomla 1.5.25?
Thanks in advance.
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Go to full version


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You can also contact us at firstname.lastname@example.com
Discover the beauty of cosmopolitan Vancouver as you journey through the city.
Drive through the second largest Chinatown in North America.
Pass historic Gastown with it's signature steam clock and cosmopolitan Robson Streets shopping district. Continue through downtown and on to world-famous Stanley Park and Prospect Point. See the collection of totem poles and Lions Gate Bridge, and continue on to enjoy Granville Island and the Japanese Sunken Gardens at Queen Elizabeth Park.
Activity Level:
1Duration: |
Hours: 3 |
Cost Per Vehicle (Adult)
Tour Cost: $351.00
Tax/Other Fees: $39.00
Total Cost: $390.00
Vancouver Cruise Terminal


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Raise your hand if your skin is hating this whole cool-weather transition as much as ours is. Between uncomfortable, flaking dryness and back-to-work stress zits, our mugs have been feeling the strain — from both the return to the fall grind and the major drop in humidity and temperature. This confounding combination of dryness and zits has been driving almost everyone here at R29 HQ to drastic measures. But, as we're desparately slapping on creams, oils, and toners in an attempt to soothe and clear our skin, we had to wonder: Are we doing more harm than good when it comes to cold-weather skin care?
To get to the bottom of how to fix our finicky faces during this challenging time of year, we reached out to two of our favorite dermatologists: Dr. Anne Chapas of Union Square Laser Dermatology and Dr. Harold Lancer. These in-the-know derms set us straight on how to get glowing skin from head to toe — click through for all of their tips, and get ready for your prettiest winter yet!
Want even more R29? Get the latest news, tips, and can't-resist stories delivered straight to your newsfeed, in real time.


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I was bored and realised that 4 Oasis songs for Rock Band 3 is way too little. The fact that Rock 'N' Roll Star doesn't transfer over kind of sucks. Anyway, yeah, here's a list of songs I think would be great in Rock Band.
Beady Eye:
1. Four Letter Word
2. The Roller
3. Bring the Light
4. Sons of the Stage
Noel Gallagher's High Flying Birds:
1. Everybody's On the Run
2. Dream On
3. The death of You and Me
1. Cigarettes and Alcohol
2. Stand By Me (Live)
3. Acquiesce
4. Lyla
5. The Importance of Being Idle


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From the folks who brought you High Rankings!
More SEO Content
Cross Linking My 40 Relevant Websites
Posted 01 October 2007 - 04:17 AM
I thank you in advance for your kind advice, and please keep up the great work!
Posted 01 October 2007 - 05:07 AM
You've basically painted yourself into a box where you need to do 40 times the work when you could have instead put up one web site that had sections that served different states. It's exactly the reason I've always recommended multiple sites only when there was a legitimate business reason to have multiple sites.
What will the search engines think if you suddenly start linking all of your micro sites together? They'll probably consider those links to be dubious at best. Which is exactly what they should do IMO. I doubt those cross links would hurt you all that much with Google, as they'll often simply discount the links to the point that they have no SEO value. As long as there are enough other quality links pointing to each of your sites you'll probably still be okay with Google. You just won't gain any value from the links from within your own network of sites.
Yahoo on the other hand may see it in a different light and slap a penalty of some sort on all of the sites in your little network. They've been much more agressive in taking action against such cross linking schemes.
Posted 01 October 2007 - 08:18 AM
Posted 01 October 2007 - 08:50 AM
Is the Whois record of each of these domains the same or similar? Are they hosted on the same server or same network of servers? Do they use the same or similar nameservers? Are they all truly independent, standalone sites with no dupication? (pretty hard)
One way or the other there is going to be a network. You can either make this plain to the search engines and let them deal with it as they see fit, or you can try to fool the engines into thinking they're not part of a closed network in hope of gaining an unfair advantage over those folks who may have only one site.
There is some risk either way. If you're going tor long-term success I wouldn't advise trying to hide the connection at all. I'd simply put it out there, make the connection plain-as-day and let the search engines treat those links however they choose to treat them. Without expecting any sort of advantage in cross linking the sites.
Posted 01 October 2007 - 09:20 AM
On each site, I am contemplating the following:
1) leaving the sites as is, and not linking at all
2) making a page called "Out of Town Providers" and listing all the other websites on that page, complete with a paragraph about each
3) adding a footer on all the pages of all the site with all the links.
4) there might be other ways to do it as well, which I am not aware of, such as selectively adding links, or making sure they are in certain parts of the code etc.
Any advice would be much appreciated...The last thing I want is to get penalized, but I do realize there is a cross-linking potential I am not using here which could give our sites an advantage if properly implemented. I am just not sure what the best way to do this is to get the best link/PR value out of it.
Thanks again and again.
Posted 01 October 2007 - 10:50 AM
Posted 01 October 2007 - 10:54 AM
For instance, if they sites are geographically based, would it be useful for visitors to know of "other providers in this region" with maybe links to the other providers in bordering states? I can see where this might be helpful if you have providers serving parts of metro regions that span more than one state (think Philadelphia, NYC, Boston) or something like that.
I wouldn't just link them all together without having a good human-centric reason for doing it, though. Not only because it might raise a red flag with the SEs (which it well might do), but because it will also look goofy to the human visitors.
Posted 01 October 2007 - 11:32 AM
Once you think about it that way, the answer will be pretty clear. Pretend the search engines don't exist. Which of the other sites would be helpful to each other, and where does it make sense to showcase them?
Posted 01 October 2007 - 11:39 AM
"..there is a cross-linking potential I am not using here which could give our sites an advantage if properly implemented."
Sometimes it's safer not to maximise potential, in this case since all 40 sites are "offering the same health related service" I'd be particularly nervous.
If it HAD to be done I'd agree with Torka and only link to the neighbouring states sites......
Posted 01 October 2007 - 10:49 PM
This network isn't necessarily spammy. I could imagine a hosting company or web developer who specializes in, for example, real estate agencies. To avoid conflict of interest the developer may work with one client in each region. Why not create a directory that can eventually rank for generic search terms without a geographic modifier, and then direct the visitors to an appropriate local provider? This could even turn into an additional revenue stream.
Posted 02 October 2007 - 05:08 AM
At the extreme end of the making it plain spectrum you might be percieved as just one large site.
Or a network of collaborating businesses or franchises.
Posted 02 October 2007 - 07:31 AM
Posted 02 October 2007 - 06:57 PM
Seems reasonable enough. Alternatively you could go with the diretory site mentioned by jehochman & have one link to a relevent directory page. 'Irish Commercial Properties' with links to agencies in other counties.
Posted 03 October 2007 - 10:33 PM
Posted 14 October 2007 - 11:37 AM
I wouldn't just link them all together without having a good human-centric reason for doing it, though. Not only because it might raise a red flag with the SEs (which it well might do), but because it will also look goofy to the human visitors.
I agree, but there really []is[/b] a value to the human visitor. A client of mine installs and repairs hardwood floors in New Jersey, and that geographical limitation is made clear on his web site. Not long after being optimized, he called me and asked "What can I do about all these people from Kentucky who keep calling me?"
A geographically limited business whose web site is well optimized is bound to attract visitors from beyond their own service area. Why not provide a section on Providers In Other States for those visitors? And what if those other providers returned the favor? Especially if there's no connection among the listed web sites in other locales, I would expect such cross-linking to be not only useful to site visitors, but to also to help with link popularity.
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Obama's budget calls for cap on tax-free retirement funds
Rep. Jackie Walorski sounds off on proposal
Apr 16, 2013
Rep. Jackie Walorski
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Rep. Jackie Walorski sounds off on proposal
Apr 16, 2013
Rep. Jackie Walorski
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Well how much retirement money is enough.
President Obama seems to know.
The budget that he's proposing calls for a three million dollar cap on IRAs and 401 case you can't save any more tax free money.
After that.
-- may not affect many people now.
If you're -- young person just starting out and you're making the maximum contributions.
Three million dollar nest egg is possible over forty years.
Joining me now from south in Indiana congresswoman Jackie -- -- she's on the Budget Committee.
And that congresswoman it's really a pleasure to have you here thanks for joining.
It's good to see you as well governor thank you so much.
This this idea of capping retirement.
And it just seems like you're you're now encouraging people not to -- for retirement.
And that the government has a better idea how much we really ought to set aside than we do.
Shocking isn't it.
And I think that you know this is nothing more governor as you and I both know this is just another back door tax increase.
And that's it's a shame because I can say that.
You know hoosiers in the state of Indiana hardworking folks person around the tables every day trying to figure out how to how to balance their budgets -- home.
You know having to pay tax bills tomorrow and having to do all the things that they expect -- federal government to do.
And as we try to incentivized people and teach people to save money save for retirement don't be depend -- the government.
You know this is a this is a shotgun blast this is really tough -- for families.
To be able to hear now.
That we now only have a president who is insisting on more tax increases in addition to the tax increases and obamacare in addition to the tax increases from last year carried over.
This president is insisting.
On having his way in making sure that one way or the other they extract more money from the working Americans and I just think that.
You know folks -- homer worried about this governor -- worried about in the state of Indiana.
I know you have an exchange with the president you actually asked him whether I got he thought we ought to.
Put a focus on balancing the budget and I I thought the answer that he gave you was interest -- tell me about the exchange and and how did he respond to your request to say -- we -- -- balance the budget the federal level like we do his family's.
Well he did he -- our conference we had chance to ask questions then it was an honor to meet him as a president I states and I there has had chance to say -- if the federal government.
You know if our people -- Indiana Americans have to balance their budget we have to pay the interest on our mortgages.
Should the same thing -- expect that the federal level.
And you look at -- -- you know quickly just -- -- America's not.
Family and if -- if we balance the budget too quickly.
We will lose revenue.
And I just think that's very telling governor of -- this president is that all of these discussions in fact one most shocking things to me about his budget.
Is -- -- he took the time to come to the congress he took the time to come to the Republican conference.
And I'm I was as shocked as everybody else that down but they're very clear about the fact that -- that -- budget will in fact never balance and is not intended to.
But I think that's what's so shocking about -- to hear from him man from his -- and in his own words.
That that if we downs too quickly it will lose revenue this is a revenue generating administration a revenue generating president.
And at the same time you know we put our balance we put a balanced budget out there governor is you know a few weeks ago we pass a balanced budget.
They'll balance in ten years and that will create jobs and and I just want to let you now because you're very familiar with the great state of Indiana but I come from.
But all we talk about this issue of balancing the budget.
You know I think it's important for folks to realize that we're not just talking about balancing for the sake of balancing we tried this and Indiana and tested the theory.
We balanced our budget.
And within a few years we were the top state in the nation in job creation the foundational test is if you balance your budget.
-- have -- creation opportunity to create jobs in your state or your country that you cannot have otherwise that's why the pursuit of a balanced budget is so important.
You know we had a records tax revenue last year highest ever -- -- the United States.
Cecily -- it sounds like that if we give more money in more tax increases we're not gonna cut spending we're just gonna spend more money.
And that'll never balance out if we continue to do that.
See that's the thing it you know why should have a spending problem the spending is out of control we're looking at seventeen trillion dollars now spending.
And then ended the thing that's so disingenuous about this is and we have to talk about it.
This is going to be balanced on the backs of kids.
That are literally BM born this year toddlers kindergartners first and second graders young people that are coming out of college with a record dead.
You know they're -- to be looking at sixty and 70000 dollars of additional national -- the -- and have to pay for.
And -- I I was in a story yesterday governor and a senior citizen came up to mean she grabbed my arm and she just said to me she said you know my husband and I are worried sick.
About what's happening with the out of control spending and so people are talking about it you know who -- -- grocery store and shop.
And folks are worried about the price of milk and eggs in the price of gasoline and how to put their kids through college it's because of this debt.
And again we you know we're just not saying let's balance for the sake of balance the only way we're gonna produce jobs and our nation and set free the kids and our country.
To be able to have a -- -- that we didn't even better.
Is to get this spending under control.
Congresswoman great to talk to you thanks for joining us tonight -- Thank you so much governor thank you very much thank you.
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The Mississippi Legislature finally has moved the state into step with most of the rest of the country on the issue of committing terrible abuses against dogs and cats.
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Flying Dutchmen's Grant Neil Lauded As Second Team All-American
December 13, 2013
Hope senior Grant Neil has been recognized as one of the top men's soccer players in NCAA Division III. The back from Holland has been selected a National Soccer Coaches Association of America (NSCAA)/Continental Tire NCAA Division III Second Team All-American for the 2013 season.
[read more]
Hope-Finlandia Women's Basketball Preview
December 13, 2013
The unbeaten and nationally ranked Hope women's basketball team will bring the nation's second highest-scoring offense into its Post Exam Jam this weekend.
[read more]
Flying Dutchmen Ranked In Final 2013 National Soccer Polls
December 12, 2013
Coach Steven Smith's Flying Dutchmen finished 23rd in the final National Soccer Coaches Association of America/Continental Tire NCAA Division III poll and honorable mention in the d3soccer.com rankings.
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Flying Dutch Hand Out Team Awards For 2013 Season
December 12, 2013
Junior forward Nora Kirk, senior forward Raisa Yewah, junior defender Maria DeShawn, freshman defender Jessie Lockwood, senior midfielder Courtney Laux and sophomore midfielder Kristin Hazlett are among the honorees for the Flying Dutch.
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MIAA Commissioner To Retire; Hope Thanks David L. Neilson For Service
David L. Neilson, the commissioner of the Michigan Intercollegiate Athletic Association since 2002, has announced he will retire from the position at the conclusion of the 2013-14 academic year. He is the eighth and third-longest serving commissioner in the MIAA's 126-year history.
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Fall Letterwinners Announced at Hope; 32 Are Four-Year Letterwinners
The winners of athletic letters for Hope College fall sports teams have been announced by co-athletic directors Eva Dean Folkert and Tim Schoonveld. Competing in the Michigan Intercollegiate Athletic Association, Hope claimed league titles in men's golf and volleyball this fall and sits second in the MIAA Commissioner's Cup standings heading into the winter season.
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Three Hope Men's Soccer Players Named All-Region, Two Are First Team
December 10, 2013
Three Hope men's soccer players have received all-region recognition from the National Soccer Coaches Association of America. Seniors Jason Muller and Grant Neil both made the NSCAA Central Region First Team, while junior Tarwo Konbloa is on the Central Region Third Team.
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Two NCAA Elite 89 Award Winners Celebrated
Twice in a week, the top academic honor presented by the NCAA to a current athlete has gone to a Hope student. The award in recent days has been presented to Hope volleyball player Jayne Kessel and cross country runner Michelle Kerr.Read More >>
2013 Hope Fall Sports Recap: 23 All-MIAA First Team Honorees Among Highlights
It was a fall full of feats for Hope athletics. Across the season, the achievements just kept coming: 23 All-Michigan Intercollegiate Athletic...Read More >>
Hope Running Back Shawn Jackson Claims All-Region Honors
Hope football player Shawn Jackson has been awarded all-region honors for his performance during the 2013 season. The senior running back from...Read More >>
Three Flying Dutch Soccer Players Make All-Region Team
Three Hope women's soccer players have made the National Soccer Coaches Association of America/Continental Tire All-Region Teams — senior...Read More >>
Hope Cross Country Senior Makes History With Four Runs At Nationals
Camille Borst, a senior from Allendale, is the second Flying Dutch runner to run at the NCAA Division III National Championships four consecutive...Read More >>
Hope Volleyball Sets Team Record With Three All-Americans
Outside hitter Jenna Grasmeyer repeats as American Volleyball Coaches Association First Team All-American, while middle hitter Courtney Earles and...Read More >>


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Once again, Rep. Sandy Levin (D-MI), a senior member of the House Ways and Means Committee, working with President Obama, has proposed a bill to end the perceived tax benefits of carried interest. On Feb. 14, Levin introduced the "Carried Interest Fairness Act of 2012," which would tax any carried interest received as ordinary income, subjecting it to self-employment taxes. This is the third direct attempt by Levin to restrict carried interest since he first introduced legislation on this topic in 2007, not to mention the multiple times this concept had been included in other pieces of legislation since his initial 2007 bill.
Just a couple of months back, the notion that this bill would have any chance of making it through the Republican-controlled House was laughable, but that may not be the case now. As the Republican primaries heated up, attacks from within the ranks on Mitt Romney's tax returns and the tax benefits afforded him by carried interest as a private equity manager may have put the issue back in play. This time, to pressure members of the Republican Party to vote for his bill, Levin need only re-run the Republican-made ads attacking Mitt Romney's taxes that ran during those primary elections.
A carried interest (often referred to as an incentive or profit allocation) is the percentage of the profit of an investment partnership that is allocated to Commodity Pool Operators (CPOs), Commodity Trading Advisers (CTAs), hedge fund, private-equity, real estate and venture capital managers, not taking into account any investment such manager has made in the respective investment partnership. As a participant in the partnership, a fund manager will receive a portion of their clients' earnings as an allocation of the investment income made in the partnership. The following discussion addresses the impact the proposed legislation would have if it were to become law on CPOs and CTAs, referring to them collectively as "fund manager(s)," who manage commodity pool investment partnerships.
A fund manager earning carried interest from a commodity pool does enjoy a benefit, in most cases, of such income being subject to reduced capital gain tax rates as compared to ordinary income tax rates under the current tax law. How it works is that, as a partner, the fund manager is allocated a set percentage of the gains earned in the commodity pool. These gains retain the tax character of the types of income earned by the commodity pool.
The best way to show how taxes on the carried interest work is to give some examples. For purposes of these examples, assume the fund manager only trades contracts considered Regulated Futures Contracts that are subject to taxation under the Internal Revenue Code Section 1256 ("Section 1256 contracts"). Gains from Section 1256 contracts by statute are taxed as 60% long-term capital gain and 40% short-term capital gain and are marked-to-market, as if sold, at year end. Some non-U.S. futures contracts approved for trading in the United States are not subject to Section 1256 and do not receive the favorable tax treatment.
In both of our examples we assume the fund manager earns a $1 million carried interest allocation comprised of all Section 1256 contract gains, and is considered to be in the current highest individual ordinary income tax bracket already, which is 35% for 2012 (see "What you pay today" and "What you could pay tomorrow," next page).
As you can see in the following examples, the effect of taxing $1 million of carried interest at ordinary tax rates under the Levin proposal for a fund manager equates to a hefty tax increase of $143,925, or 62.6%, as compared to current law.
Will this third iteration of the Levin carried interest legislation become law? Possibly. A few reasons why it might are:
- The Romney ads mentioned earlier.
- The current bill left out a truly punitive tax provision called the Enterprise tax. Under this tax, if a fund manager were to sell the management company, the Enterprise tax would have catagorized any gain on the sale as ordinary income and not capital gain. If the Enterprise tax provision were included again, then that would guarantee the bill would be dead in the water in the Republican-controlled House. However, with that provision removed, the thought is that there is a greater chance to pressure certain Republicans to vote for the legislation in both the House and the Senate.
- Given the size of projected budget deficits, the fact is that both Republicans and Democrats want to pass a group of tax extenders that have expired, and there is continuing pressure for Congress to find revenue for new initiatives. The bottom line is the government is looking for revenue, and getting it from perceived rich hedge funds would be one of the least objectionable sources.
On the flip side, a few significant reasons that may help keep this bill from becoming law are:
- The bill still contains a provision that possibly could cause a whipsaw tax effect to a fund manager and this is unarguably onerous. Net losses allocated to the fund manager would be deferred until income is allocated or the interest is sold or liquidated. While these real losses currently are not allowed to be taken, the fund manager still would be required to pick up management fees as ordinary income. In addition, if the fund manager sells its interest while it still has these deferred losses, this could result in these losses being re-characterized as capital losses.
- Compared to many other revenue-raising initiatives, the $13.5 billion over 10 years that is projected to be earned by this bill is not overly significant, especially when taking into account the fight that has gone on in relation to all the previous iterations of this legislation.
- Republicans in general want to use spending cuts to raise revenue as opposed to creating new taxes.
Several industry groups, have been educating/lobbying Congress on the merits of carried interest as it is treated currently. One such argument is that carried interest is not guaranteed salary income to a fund manager. Management fees for services received by the fund manager already are taxed as ordinary income. A carried interest cannot even be valued at the time it is granted because its allocation is contingent upon the ultimate profitability of the commodity pool.
At the same time, other groups, including the Ways & Means Committee Democratic staff, have given their reasons why carried interest should be taxed as ordinary income, in a background document on the legislation and in other literature titled "Myths vs. Facts." In the latter they argue against the claim that taxing carried interest as ordinary income would harm investors, calling it a matter of fairness. They also argue that "carried interest really represents a performance-based fee that investors are paying to fund managers and that it should be taxed accordingly."
This is an election year and that could have an impact on someone's vote. Exactly what that impact will be, we will have to wait and see. But chances are we'll be saying, "Here we go again" next year.
What you pay today
Under current tax law the fund manager earning $1 million would pay $230,000 in income taxes on the carried interest under the current law (an effective tax rate of 23%). This is calculated in two steps. As mentioned, Section 1256 contracts are taxed as 60% long-term capital gain and 40% short-term capital gain and are treated as if sold at year end. So, first multiply the $1 million by 60% and then by the long-term capital gain rate of 15%, which equals $90,000. Second, multiply the $1 million by 40% and then by the highest marginal tax rate for short-term capital gains of 35%, which equals $140,000. Those two amounts together equal $230,000 in taxes on the $1 million carried interest earned.
What you could pay tomorrow
If the proposal to tax carried interest as ordinary income becomes law, the fund manager earning $1 million could pay $373,925 in income taxes on the carried interest (an effective tax rate of 37.4%). This actually is calculated in several steps; however, we will summarize it in two. First, multiply the $1 million by the 35% ordinary income marginal tax rate, which equals $350,000. Second, because this income is now subject to self-employment taxes we must calculate both the employer and employee portions of FICA/Social Security and Medicare taxes. We do make an assumption that the fund manager already does have enough earned income from other sources to be above the FICA tax threshold so therefore only the Medicare tax will be calculated on the carried interest. The net effective tax rate for self-employment Medicare taxes on $1 million is 2.4%, which equals $23,925. Under this latest Levin proposal, the fund manager would pay $373,925 in income taxes on the carried interest for an effective tax rate of 37.4%.
Robert Hartnett, CPA, is a tax principal with Rothstein Kass. He specializes in providing tax planning, consulting and compliance services to a wide variety of investment fund clients.