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by Sisi C. Tran
Sisi C. Tran, Esq., is director of trust and estate planning at Convergent Wealth Advisors where she serves as the subject matter expert for estate planning for the firm and its clients.
With the passage of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, timely planning is essential as increased transfer tax exemptions are available to individuals who act within the next two years. Unfortunately, family dynamics such as second marriages often prevent a roadblock for effective planning. This paper addresses a planning technique designed to allow a taxpayer to take advantage of the increased exemptions while maintaining some control over the ultimate disposition of wealth.
Because of the unlimited gift tax marital deduction for gifts between spouses, estate planning that makes use of a lifetime or inter vivos Qualified Terminable Interest Property (QTIP) trust can be an effective means for passing more wealth to a married couple's children by taking advantage of both spouses' transfer tax exemptions. The inter vivos QTIP can be an even more powerful transfer technique when employed with other tax strategies such as making the trust a grantor trust for income tax purposes and paying the estate tax (or gift tax) with non-QTIP trust assets to preserve the exempt character of the QTIP property. Notably, for marriages resulting in a blended family, the donor spouse can still accomplish these objectives without sacrificing control over the ultimate disposition of the property when the donee spouse's interest ends, and the donor spouse may even retain a secondary life interest in the QTIP trust (if the donor survives the donee spouse) without risking inclusion of the QTIP assets in the donor spouse's estate.
Overview of the Marital Deduction
Under Internal Revenue Code ("IRC" or the "Code") §2056, the government grants an unlimited federal estate tax marital deduction for certain qualifying dispositions of property to the surviving spouse at the death of the first spouse. In addition, §2523 of the Code grants an unlimited federal gift tax marital deduction for qualifying transfers between spouses during life. Together, these two deductions provide a powerful estate planning tool available for married couples. Efficient use of the marital deduction incorporates the use of both spouses' applicable exclusion amounts (or unified credits) and GST tax exemptions. However, it is important to remember that the deduction is a deferral of the wealth transfer taxes and usually does not reduce the estate tax burden on marital assets. Where an outright gift or bequest to the spouse is not made, the key to obtaining the marital deduction is to pass the property to the survivor in a "qualifying" form-that is, a form that will cause inclusion of the assets in the recipient spouse's estate at his or her death and thus wealth transfer taxation at that time.
The most common estate planning structure for married couples uses the unified credit of the first spouse to die in conjunction with the unlimited estate tax marital deduction through non-marital and marital dispositions. The typical plan provides for a nonmarital gift to a nonmarital trust (i.e., the bypass trust or credit shelter trust) through a formula disposition referencing the first-to-die's remaining applicable exclusion amount with the residuary estate passing to the surviving spouse (in trust or outright).1 The primary objective of this simple format is to result in a "zero-taxable estate" upon the death of the first spouse (through deferral) while also allowing for the full use of each spouse's unified credit so that up to double the applicable exclusion amount can pass to the next generation transfer tax-free.
Prior to 1982 there were only four qualifying forms of dispositions to the surviving spouse that permitted a marital deduction: (1) outright transfers; (2) a §2056(b)(5) marital trust giving the surviving spouse a life income interest with a general power of appointment2; (3) life insurance settlements under §2056(b)(6); and (4) estate trusts. The one common thread with each form of disposition was that the property remaining at the surviving spouse's death (if any) would be included and taxable in his or her estate. While they continue to qualify today, dispositions of this type give the surviving spouse unfettered control over the property at death, which may be an undesirable outcome in many situations.
Terminable Interest Property and the Nondeductible Terminable Interest Rule
Generally, if an interest passing to a surviving spouse from the decedent is a nondeductible terminable interest then the decedent's estate will be not receive the benefit of the marital deduction for that interest. Of course, that begs the question: what is a nondeductible terminable interest?
A terminable interest is any interest in property that will terminate or fail either on the mere lapse of time, or on the occurrence (or nonoccurrence) of some event or contingency (e.g., death or remarriage).3 A terminable interest is not deductible if (a) the interest was acquired by the decedent's personal representative at the decedent's direction,4 or (b) upon termination of the survivor's interest (i) another interest in the same property will pass (ii) for less than full and adequate consideration (iii) from the decedent (iv) to a third person whose enjoyment or possession commences upon termination of the surviving spouse's interest.5 This is known as the nondeductible terminable interest rule.
As a practical matter, the most common disposition which runs afoul of the rule is when a decedent makes a gift of a life estate in property to his or her surviving spouse with the remainder interest passing to the married couple's children at the time of the surviving spouse's death. Assume for a moment that the nondeductible terminable interest rule did not exist, resulting in a marital deduction at the decedent's death for the interest in the property left to the surviving spouse. An individual holding a life estate in property has no ownership interest in that property at death, which automatically passes to the remainder interest holder. Since the estate tax is imposed on property owned at death, the property passing to the couple's children would not be included in the surviving spouse's gross estate and, therefore, escapes estate tax yet a second time. In effect, the transfer tax could be completely bypassed by a married couple through the marital deduction at the decedent's death and through non-inclusion of the property at the surviving spouse's death, thereby resulting in the decedent having successfully passed the property to the next generation without ever having been subject to transfer taxation. This result is what the nondeductible terminable interest rule seeks to preclude.
If Congress's intent in granting the marital deduction is to allow deferral-and not reduction-of estate taxes until the surviving spouse's death, dispositions of terminable interest property, such as a naked life estate to the surviving spouse, would circumvent the purpose of the unlimited marital deduction as Congress had intended. Therefore, when the marital deduction was introduced by the Revenue Act of 1948, Congress established the nondeductible terminable interest rule as the primary test for determining whether an interest passing to the surviving spouse qualifies for the deduction.
The Qualified Terminable Interest Property or "QTIP" Trust
IRC Section 2056(b)(7)
In 1981, Congress adopted §2056(b)(7) to grant a marital deduction for qualified terminable interest property, or "QTIP," so a disposition of the remainder interest to a third party (e.g., children) after a surviving spouse's naked life estate could qualify for the marital deduction. The advent of this was due largely in part to Congress's recognition that unfettered control by the surviving spouse over the remaining marital property could potentially leave the decedent's children vulnerable to disinheritance-such as under a circumstance where the decedent had children by a first marriage and a spouse of a subsequent marriage.
Typical dispositions under QTIP trusts today give the surviving spouse a life estate with the remainder passing to the children, but may be subject to the surviving spouse's nongeneral (or limited) power of appointment at death.6 Recall that before enactment of §2056(b)(7) this QTIP disposition would have failed the nondeductible terminable interest rule because a general power of appointment would have been necessary to trigger inclusion of assets in the surviving spouse's estate at death. Consequently, this disposition would have resulted in a disallowance of the marital deduction at the decedent's death prior to 1981. However, §2056(b)(7) creates an exception to the rule so that a marital deduction is permitted-but at a cost. Obviously, if Congress allows a marital deduction for QTIP trust assets then such assets will be taxable at some point in time thereafter. Not surprisingly, under §2044 of the Code, the surviving spouse will be deemed to be the "transferor" of the QTIP trust for estate tax purposes so any assets remaining at his or her death will be included in his or her estate and taxed at that time. Likewise, should the surviving spouse consider releasing or assigning all or any portion of the income interest during life, the full value of the trust corpus, as well as the value of the gifted income interest, will be considered a taxable gift to him or her under Code §§2519 and 2511, respectively. Since transfer taxes will be ultimately imposed, the surviving spouse's interest no longer constitutes a nondeductible terminable interest but, instead, is now qualified terminable interest property.
QTIP Qualification Requirements
Briefly, QTIP property must meet strict requirements: (1) the property must pass from the decedent; (2) the surviving spouse must be entitled to an income interest for life; (3) no other beneficiary may have any rights in the trust during the spouse's life; and (4) an irrevocable QTIP election must be made.
The requirement that an election be made to be treated as QTIP is necessary because without one the disposition form of a QTIP trust in itself would not cause automatic estate or gift tax inclusion in the surviving spouse's estate.7 It is the election which triggers the estate tax under §2044 at death or the gift tax under §2519 upon subsequent disposition of the property. However, since §2056(b)(7) does not require the surviving spouse be given a general power of appointment over QTIP trust corpus at death, the surviving spouse no longer has unfettered control over the transferred property and the decedent can "lock in" the final disposition of the QTIP assets to his or her intended remainder beneficiary(ies) without losing the marital deduction benefit.8
Creating a QTIP Trust during Life a/k/a the Inter Vivos QTIP Trust
IRC Section 2523(f)
Common estate planning for spouses of unequal wealth generally involves having the wealthy (or propertied) spouse transfer assets to the non-wealthy (or non-propertied) spouse in order to efficiently absorb both spouses' unified credits and GST exemptions.9 While testamentary QTIP planning under §2056(b)(7) can provide an avenue for efficient use of both spouses' exemptions, it is ineffective where the non-propertied spouse passes first. If the non-propertied spouse predeceases owning no (or insufficient) property, his or her transfer tax exemptions are wasted because ownership of the property is required for it to be estate taxable. Therefore, gifting property to the non-propertied spouse during life is necessary to capture the transfer tax exemptions of both spouses regardless of who dies first.
However, prior to the introduction of the inter vivos-or lifetime-QTIP trust under §2523(f), disposition forms qualifying for the gift tax marital deduction for gifts between spouses also required that the recipient spouse be given ultimate control over property whether or not the couple remained married. The enactment of §2523(f) changed this by allowing the propertied spouse to make a tax-free gift to his or her spouse through an irrevocable QTIP trust created during life. Like its testamentary counterpart, an inter vivos QTIP election treats the donee spouse as the transferor of the QTIP thus subjecting the transferred property to estate tax at the donee spouse's death or to gift tax upon disposition of the property during life. Even though the donee spouse is required to receive an income interest for life, he or she no longer had to be given unfettered control over the property so that the remainder can be disposed of as the donor spouse directs (or pursuant to the donee spouse's limited power of appointment if granted).
Why an Inter Vivos QTIP Trust?
While almost every estate plan of a married couple contains a testamentary QTIP trust, the same does not hold true for an inter vivos QTIP trust. Establishing a QTIP during life offers several advantages and planning flexibilities. The technique can create opportunities that allow the donor spouse to effectively transfer more to the next generation transfer tax-free.
Married Couple of Unequal Wealth-Utilizing the Less Wealthy Spouse's Transfer Tax Exemptions
When a married couple consists of spouses of unequal wealth, the propertied spouse should always consider gifting enough assets to the non-propertied spouse to efficiently consume both spouses' transfer tax exemptions. While this can be accomplished by making a gift outright to the non-propertied spouse, if the propertied spouse has any reservations with gifting a significantly large amount of assets to his or her spouse combined with the loss of control over the transferred property to that spouse, establishing an inter vivos QTIP trust can help alleviate any concerns. With a larger $5 million gift and estate tax exemption amount for 2010 through 2012, any hesitations may very well be warranted. Since §2523(f) treats the donee spouse as the transferor, the property will be taxable at the donee spouse's death (or sooner if otherwise disposed of) thus absorbing his or her exemption. Thus, the inter vivos QTIP trust enables a married couple to take advantage of the non-propertied spouse's unified credit, GST exemption, as well as a full bracket run in his or her estate-all without the propertied spouse having to give up the ability to finally dispose of the property.
Given the inclusion of the portability provisions in the "2010 Act," does the use of an inter vivos QTIP trust make sense?10 Yes, for several reasons. First, the 2010 Act's estate tax provisions will expire on December 31, 2012, meaning under current law unless a spouse dies in 2011 or 2012, portability will not be available. Second, even where portability is available, only the "last deceased" spouse's exemption can be used. In other words, if Wife in the example remarries and Husband #2 also predeceases her, Wife must use Husband #2's unused exemption (since he is the last deceased spouse)-she can no longer use Husband #1's exemption. Under this scenario, Husband #1's exemption would be completely wasted. Further, even with the option of portability, it would still be more tax advantaged for a married couple to use a "bypass trust" in their estate plan at the first spouse's death as opposed to portability.11 This is because funding the bypass trust on the first to die's death allows all appreciation within the bypass trust to avoid the estate tax at the surviving spouse's death. Similarly, an inter vivos QTIP also provides for estate tax-free appreciation between the done spouse's death and the donor spouse's death. Finally, portability does not apply to a deceased spouse's GST exemption whereas the inter vivos QTIP trust (as well as a testamentary bypass trust) will absorb the nonpropertied spouse's GST exemption at death. In sum, portability does not eliminate the viability of the inter vivos QTIP technique.
In any event, due to the continuing uncertainty in the transfer tax laws beyond 2012, the QTIP trust provisions should include formula language which adjusts for future changes in the estate tax exemption amount. Whether Congress ultimately adopts permanently an exemption amount of $1 million, $3.5 million, or $5 million-or even permanently repeals the estate tax-the inter vivos QTIP trust can be written to take into account all scenarios so both spouses' exemptions are fully used without gifting to the non-propertied spouse more than necessary. Basically, the trust can provide that any trust property in excess of the done spouse's maximum estate tax exemption amount (at death) will be distributed outright back to the original donor spouse. This effectively uses only the portion of the QTIP trust assets that can be sheltered by the donee spouse's exemption.
Leverage Donor Spouse's GST Exemption
Also under the 2010 Act, beginning in 2011 the gift and estate tax exemption is reunified so that each individual can exclude up to $5 million of assets during life or at death. The GST exemption is increased to $5 million as well. This means (for tax years 2011 and 2012 under current law) a donor having all of his or her gift tax and GST tax exemptions available can use all of his or her GST exemption amount during life without also having to pay a gift tax.12 Nevertheless, many donors have already used $1 million of his or her gift tax exemption without also using the GST exemption thus resulting in a donor's GST exemption amount exceeding his or her remaining gift tax exemption. Under this circumstance, a donor will not be able to use all of his or her GST exemption during life without also having to pay a gift tax. For example, assume Husband has used $1 million of his lifetime gift tax exemption as of 2010, has made no other gifts and has never used any of his GST exemption. In 2011, Husband has as additional $4 million of gift tax exemption remaining and all $5 million of his GST exemption. If he wishes to use all $5 million of his GST exemption during life, $1 million will be subject to gift tax. If such a disparity arises between a donor's remaining gift and GST exemption amounts, those seeking to leverage the compounding effect of the additional GST exemption during life can still do so through the inter vivos QTIP.
In the example, Husband can establish an inter vivos QTIP trust and make a reverse QTIP election under §2652(c) so that Husband will be treated as the transferor for GST tax purposes thus causing his GST exemption to be allocated to the trust assets. This technique effectively allows the donor to fully use his or her GST exemption on a gift tax-free basis for any incremental increase of GST exemption over the gift tax exemption.13
Structure as Grantor Trust to Pass More to Remainder Beneficiaries
Notwithstanding the requirement that all income be paid to the beneficiary done spouse, trust corpus can be preserved by making the inter vivos QTIP trust a grantor trust for income tax purposes. A fundamental concept of tax planning is that property exempt from tax should ideally be maintained in that tax favored environment so the value of the tax exempt property will grow.
As a grantor trust, the donor spouse will be obligated to pay the income taxes on trust income. Even for married couples where each spouse has significant wealth of his and her own, this technique can pass more to the couple's children for a less aggregate transfer tax cost. The use of the grantor trust provisions allows the exempt estate property to grow undiminished each year by income taxes. Ideally, the couple would have an abundant amount of other non-QTIP trust assets with which to pay the trust's income tax. The benefit is an indirect tax-free gift (with each income tax payment) to the inter vivos QTIP because trust assets, which would have been distributed to pay the income tax on trust earnings, can remain inside the trust for the children and grandchildren as remainder beneficiaries.
In addition, such payments by the donor spouse will effectively reduce his or her gross estate. In this scenario, the spouse expected to live longer can create and fund the inter vivos QTIP to extend the grantor trust consequence and tax benefits to descendants. What's more, if a reverse QTIP election was made and the trust is GST exempt from inception, the donor spouse's GST exemption will not be wasted since GST exempt trust assets will not have to be used to pay the income tax on trust earnings.14 In effect, compounding the tax-free benefits through grantor trust status effectively leaves more in the trust for the remainder beneficiaries.
Pay Estate Taxes with Non-QTIP Trust Assets to Preserve Exempt Assets
An additional strategy designed to preserve tax exempt corpus in the inter vivos QTIP is to provide for non-QTIP trust assets to be used to pay the estate taxes at the donee spouse's death (or at the donor spouse's death, whereas subsequent QTIP election is made for a donor spouse's secondary interest). For example, if a reverse QTIP election was made and the trust is GST exempt, the donor spouse's GST exemption will not be wasted since GST exempt trust assets will not have to be used to pay the estate tax. More importantly, payment of the estate tax with non-QTIP trust assets will not constitute a gift to the trust for GST tax purposes.15
Other Thoughts
Donor spouse can be given secondary life estate in donee spouse's QTIP.
Interestingly, the inter vivos QTIP regulations allows the original donor spouse to be given a secondary life estate interest in the QTIP trust without risking inclusion of the assets in the donor spouse's estate at death (in the event the donee spouse predeceases).16 For example, assume that an inter vivos QTIP trust was created by Husband for the benefit of Wife and that Wife predeceases Husband. The QTIP trust could provide that Husband is a beneficiary of the QTIP (which essentially becomes a non-marital trust) at Wife's death without the assets being included in Husband's estate at his subsequent death under §§2036 or 2038. Since QTIP trust assets will be estate taxable at Wife's death under §2044, her estate may make a QTIP election under §2056(b)(7) for the continuing trust for Husband's benefit and receive a marital deduction-the effect of which is to defer the tax to Husband's death. Obviously, if Wife has unused unified credit remaining at death then no QTIP election would be made for Husband's interest so that Wife's estate will shelter the tax. In either event, there is still no risk of inclusion of the assets in Husband's estate. This flexibility not only gives the married couple an opportunity to fully utilize both spouses' tax attributes regardless of who dies first but also (1) gives them the ability to defer the estate tax liability (through a second QTIP election), (2) allows the original donor spouse enjoyment of the property in the event the donee spouse predeceases, and (3) secures the final disposition of the property in accordance to the original donor spouse's intent.
Ability to manage mandatory income distributions to preserve trust principal.
One obvious disadvantage to the inter vivos QTIP trust is the requirement that trust income be distributed to the beneficiary spouse during life. If a reverse QTIP election was made so that the trust is GST exempt, the effect of the all income requirement is a leakage of asset value compounding in the GST exempt QTIP trust. However, this can be mitigated by having the trust invest primarily in assets that do not substantially produce income. Unless the beneficiary spouse is in need of income, investing in growth assets will allow the QTIP trust to grow more quickly, transferring greater wealth to the remainder beneficiaries. Note that even though the beneficiary spouse must be able to force the trustee to make the trust assets income productive, there is no requirement that the trust produce a minimal amount of income.17
While not often (if ever) thought of in the context of a divorce, the inter vivos QTIP planning may be beneficial in a negotiated divorce settlement. Here, the donor spouse would provide for the donee spouse for life as required under a divorce decree. Of course, income would be payable to the donee (soon to be ex-spouse) during life, but should the donee spouse die first, the remaining QTIP trust principal could revert back to the donor spouse who wants enjoyment of the property again and is willing to incur the estate tax for it.
Alternatively, if the donor wishes to avoid the estate tax, he or she can retain a secondary life estate (as previously discussed) without risk of estate inclusion at death. Finally, even if the donor predeceases the donee, the donor can direct devolution of the QTIP remainder at the donee spouse's death. More importantly for a divorce, the income tax liability following the divorce will cause the donee spouse to be liable for income taxes on trust income. Hence, there is no income tax disincentive in the divorce settlement use of the inter vivos QTIP trust.
The use of lifetime QTIP strategy offers a variety of tax advantages for married couples, including tax-free gifting between spouses; for a married couple of unequal wealth, the ability to take advantage of both spouses' transfer tax exemptions regardless of who dies first; leverage for a donor spouse seeking to fully use the GST exemption during life without having to pay a current gift tax where the donor's GST exemption far exceeds his gift exemption; the option of estate tax deferral through a subsequent QTIP election for the donor spouse's secondary life estate interest; indirect tax-free gifting through income tax payments by the donor under the grantor trust rules effectively leaving more to the remainder beneficiaries; and preservation of GST exempt QTIP assets by payment of the estate tax with non-QTIP assets-all without the donor spouse having to give up control over ultimate disposition of the transferred property. Even with the new estate tax laws enacted under the 2010 Act, the inter vivos QTIP remains a powerful technique and in certain circumstances may even be the best option (when compared to outright gifting to a spouse) given the significantly higher unified credit available.
Notes and Disclosures
The information provided is for educational purposes only and is not intended to be, and should not be construed as investment, legal or tax advice. The information is subject to change and, although based upon information that Convergent Wealth Advisors considers reliable, is not guaranteed as to its accuracy or completeness. Convergent Wealth Advisors makes no warranties with regard to the information or results obtained by its use and disclaims any liability arising out of your use of, or reliance on, the information.
In accordance with Treasury Regulations Circular 230, any tax discussions contained in this communication was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter addressed herein.
1 For smaller estates (or estates within the applicable exclusion amounts for both spouses), the alternative would be to make an optimum marital deduction formula gift to the surviving spouse (in trust or outright) and devise the residuary estate to the bypass trust. In any event, the bypass trust should not exceed the first-to-die's applicable exclusion amount if estate tax is to be avoided at the first-to-die's death.
2 This "marital deduction power of appointment trust" is sometimes referred to as the "§2056(b)(5) trust" or just "(b)(5) trust."
3 The determination of whether the interest is terminable is made as of the decedent's death.
4 An example is where the decedent's will directs the personal representative to use estate funds to purchase a single life annuity for the survivor.
5 §2056(b)(1)(A) and (B).
6 A limited power of appointment does not allow the surviving spouse to exercise the power to appoint any remaining assets in favor of herself or her estate.
7 The election is made either by the donor spouse on a timely gift tax return or by the decedent's personal representative on a timely filed estate tax return at death. The election is irrevocable once made.
8 Note that giving the surviving spouse a general power of appointment would automatically qualify the entire trust for the deduction as a §2056(b)(5) marital trust-meaning partial QTIP election is not available and reverse QTIP election planning may be lost.
9 Since married couples in community property states generally own community assets equally, this concern is more prevalent in noncommunity property states.
10 Under the 2010 Act, portability is available to the surviving spouse for decedents dying after 2010. Portability allows a surviving spouse to use his or her deceased spouse's unused unified credit. For example, assume Husband dies in 2011 not having used any exemption during life. If elected, Wife can use all of Husband's unused $5 million exemption plus her own $5 million exemption to exclude assets from the gift and estate tax during life or at death. Note that portability does not apply to a deceased spouse's unused GST exemption.
11 The bypass trust is also known as a "credit shelter trust" and is generally funded with the first spouse to die's remaining unused applicable exclusion amount.
12 In prior years like in 2009, the gift tax exemption remained at $1 million while the GST exemption increased to $3.5 million. A donor who wanted to use all of his GST exemption during life would be subject to the gift tax after the first $1 million gift.
13 Under the "all or nothing" rule, a reverse QTIP election (if made) must be made to the entire QTIP elected trust (or to the entire QTIP elected portion of a trust) - meaning, while a partial QTIP election can be made, a partial reverse QTIP election cannot. For example, assume the executor makes a partial QTIP election for 50% of the QTIP trust so that 50% of the trust is QTIP elected and the remaining 50% is nonelected QTIP. If a reverse QTIP election is made, it must be made to the entire 50% QTIP elected portion of the trust. The result is that the donor is the transferor as to 100% of the trust for GST tax purposes because (a) the reverse QTIP election causes the donor to be the transferor for GST tax purposes as to the 50% QTIP elected portion (while the donee spouse is the transferor for gift and estate tax purposes) and (b) the donor would remain the transferor as to the 50% nonelected QTIP portion for all transfer tax purposes since QTIP treatment was not elected as to that portion and the non-terminable interest rule would apply causing the interest to fail.
14 Note that under IRC §677(a), if the grantor's spouse is an income beneficiary the trust is a grantor trust during the spouse's lifetime; however, since the spouse is only entitled to income, the grantor trust status may only be with respect to income and not corpus. Therefore, it is better to include a specific grantor trust power to ensure the entire trust is a grantor trust.
15 Treas. Reg. §26.2652-1(a)(3).
16 The rationale is that §2044 inclusion to the donee effectively cleanses the trust in the same manner as §2041, meaning the donor's retained secondary life estate will not cause inclusion under §§2036 or 2038, regardless of the order of deaths. See Treas. Reg. §25.2523(f)-(1), Example 11.
17 See Treas. Reg. 20.2056(b)-5(f)(4).


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ARTHUR EDWARDS, ENGINEER, IS DEAD; Real Estate Man and Builder, 83 -- Erected London's Grosvenor House in '27
Special to The New York Times. ();
August 26, 1960,
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VILLANOVA, Pa., Aug. 25 -- Arthur O. Edwards, engineer, hotel man and builder, died here yesterday in his summer home, Afterall, after a long illness. He was 83 years old. His winter home, South Winds, is in Palm Beach, Fla.
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text: Welcome to issue 36 of JavaScript Weekly. I'm really ill and on a week of bed rest, so apologies that this issue is a little 'thinner' than usual. Also, a big thanks to Smashing Magazine for featuring JavaScript Weekly last week and a big welcome to any new subscribers coming from there. Headlines Peepcode Released 'Backbone.js Basics' Screencast DOMBuilder 2.0 Released: Easier Dynamic HTML Creation from JS Articles JavaScript is Assembly Language for the Web: Part 2 Visual Studio + Sass + Less + CoffeeScript = Web Workbench Tilt: Visualize your Page's DOM Tree in 3D (Firefox only) Code and Libraries TameJS: ClojureScript: Clojure to JS Compiler CoffeeTable: A CoffeeScript Console For Your Pages jQuery.declare: ActiveRecord-like Scope Declaration in JS JavaScript Koans: Learning JS By Fixing Failing Tests Fusker: Proactively Protecting Node Apps Against Attacks miniTip: An Ultra-Light Tooltip Plugin for jQuery pubsub.io: a query based message hub Last but not least.. HiveJS: Simple JS Form Builder for OS X |


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Story | Feb 11, 2013 | 3:22 PMThe Chambersburg Borough Council announced Monday it intends to appeal the conclusions recently reached by a Pennsylvania Labor Relations Board hearing examiner. On Jan. 30, that examiner, Thomas P. Leonard, issued two proposed decisions and orders... -
Examiner rules Chambersburg should not have suspended fire department captain
Story | Feb 4, 2013 | 7:31 PMA Pennsylvania Labor Relations Board hearing examiner decided recently that the Borough of Chambersburg wrongfully suspended a union official who told salaried firefighters to stop volunteering in the municipality. The Pennsylvania Labor Relations... -
Chambersburg's highway, streets and utility crew workers OK wage freeze
Story | Dec 12, 2012 | 5:42 PMThe Borough of Chambersburg's highway, streets and utility crew workers have agreed to a wage freeze for 2013, while negotiations on a new collective bargaining agreement continue, according to a news release from the municipality. They are the... -
Letters to the Editor - Oct. 23
Story | Oct 23, 2012A vote for Brightman is a vote for integrity To the editor: I am writing to advocate for and support the election of Donna Brightman as she is a candidate for re-election to the Washington County Public Schools Board of Education. I have known Mrs....


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Before the Redskins kickoff tonight with Monday Night Football, here is a look at benchmarks to keep an eye on, as compiled by Washington Redskins Public Relations.
• The Redskins improving to 25-19 in season openers since the 1970 AFL-NFL merger and pushing their season-opener winning streak to four games, the team's longest streak since 2002-05.
• The Redskins pushing their regular season winning streak dating back to last season to eight games, the team's longest since winning 11 straight games during the 1991 season.
• The Redskins improving their all-time record on Monday Night Football to 28-34 and pushing their home record on the program to 18-15.
• The Redskins making their season debut in prime time for the second time in the Shanahan era, including a 13-7 home win against the Dallas Cowboys on Sunday Night Football in Week 1 of the 2010 season.
• The Redskins opening the season against a divisional opponent for the fifth time since NFL realignment in 2002. Washington is 2-2 in those games, none of which were against the Eagles.
• The Redskins improving to 7-3-1 in season openers against the Eagles.
• The Redskins extending their regular season winning streak at FedExField to five games, which would be the team's longest since winning five consecutive home games across the 2004-05 seasons.
Head Coach Mike Shanahan:
• Head Coach Mike Shanahan tying Tom Landry (16) for the most wins in season openers since the 1970 AFL-NFL merger. Shanahan is currently 15-4 in Week 1 games as an NFL head coach.
• Shanahan becoming the first Redskins coach since George Allen to win his first four season openers with the team. Allen won his first six season openers with the Redskins from 1971-76.
• Quarterback
• Tight end
• Wide receiver
• Linebacker
• Fletcher retaining his title as the NFL's active Iron Man by playing in his 241st consecutive regular season game, pulling him two games shy of tying Bill Romanowski's record by a defensive player since the 1970 merger (243).
• Fletcher intercepting a pass to tie Rich Milot (13) for the fourth-most interceptions by a linebacker in team history.
• Cornerback
• Hall registering an interception to become the fifth active player to reach 40 picks for his career (Ed Reed, Charles Woodson, Champ Bailey and Asante Samuel).
• Linebacker
• Linebacker
• Safety
A Win Tonight Would...
… tie Mike Shanahan with Tom Landry (16) for the most Week 1 wins by an NFL head coach since the 1970 merger.
… extend the Redskins' regular season winning streak to eight games, dating back to last season, the team's longest since winning 11 straight games during the 1991 season.
… make the Redskins 41-37-4 all-time in season openers and 25-19 in season openers since the 1970 merger.
… be the Redskins' sixth straight win against NFC East opponents. The Redskins' current five-game streak against division foes is already the team's longest since NFL realignment in 2002.
… give the Redskins three straight wins against the Eagles for the first time since winning four straight across the 1985-87 seasons.
… push the Redskins' all-time record against the Eagles to 82-70-5 including postseason games. The Redskins' current 81 wins are their most against any opponent.
… make the Redskins 28-34 all-time on Monday Night Football.
… improve the Redskins to 18-15 all-time in home games played on Monday Night Football.
… represent wins in consecutive Monday Night Football appearances for the Redskins for the first time since 1991. The Redskins' won their last Monday night game, a 17-16 win against the New York Giants last season.
… give Shanahan his 176th career victory as a head coach, including postseason games.
… be Shanahan's 168th career regular season victory as a head coach.
… push Shanahan to 17-16 all-time on Monday Night Football.
… extend Shanahan's career record against the Eagles to 6-4 and make him 19-14 against the teams that currently comprise the NFC East.


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Thanks to everyone who made it out on Sunday, July 31st to Marin Bocce for a day of bocce, food, drinks, raffles, and awards. Stay tuned for details as we launch our Fall fundraising campaign. We'll need everyone's support.
By subscribing to our mailing list you will always stay up to date with the latest news and updates from CMCM and Marin TV.


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« DMV: Gio Looks Great In Nats Debut | Home | Redskins Trade Three First-Round Picks For Robert Griffin III »
DMV: We're Back (Kind Of)
By Jamie Mottram | March 9, 2012
I've been traveling a lot, hence the silence around these parts. No more.
These are just awesome 1980s Redskins t-shirts. [Fatpickled]
Caps pulled out a badly needed OT win over Tampa. [Japers' Rink]
It was on Ovechkin's 12th career OT game-winner. [RMNB]
Mike Green delivered a naughty blow to the head. [SBN D.C.]
It's hard to believe the Wiz have trade options for Blatche. [Bullets Forever]
Chad Dukes calls Bryce Harper a douchebag, again. [Nats Enquirer]
Warning: This Nats Park parody rap song is not good. [Nats Enquirer]
Maryland played its best, beating Wake in the ACC Tourney. [Testudo Times]
Too bad they have to face No. 1 seed UNC today. [Terps Insider]
Maryland picked up a four-star big man. [Testudo Times]
Topics: DMV | 3 Comments »
3 Responses to "DMV: We're Back (Kind Of)"
TriTerp Says:
March 9th, 2012 at 12:11 PMIts a good thing Chad Dukes doesn't work for the flagship station of the Nats. OH WAIT.
Wcked Pixels Says:
March 9th, 2012 at 5:02 PMIts a good thing Chad Dukes isn't big douchbag. OH WAIT.
Terrible Says:
March 9th, 2012 at 6:52 PMChad Dukes is one of the reasons I abandoned any want to continue in the field of radio.


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from The American Heritage® Dictionary of the English Language, 4th Edition
- intransitive v. To come to pass; happen.
- transitive v. To happen to. See Synonyms at happen.
from Wiktionary, Creative Commons Attribution/Share-Alike License
- v. To happen.
- v. To happen to.
- n. Case; instance; circumstance; event; incident; accident.
from the GNU version of the Collaborative International Dictionary of English
- transitive v. To happen to.
- intransitive v. To come to pass; to happen.
from The Century Dictionary and Cyclopedia
- To fall or happen to; occur to.
- To happen; come to pass.
- To fall in the way; come to hand.
from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.
- v. happen, occur, or be the case in the course of events or by chance
- v. become of; happen to
Middle English bifallen, from Old English befeallan, to fall.
(American Heritage® Dictionary of the English Language, Fourth Edition)From Middle English befallen, from Old English befeallan ("to fall, deprive of, bereave of, fall to, be assigned to, befall"), equivalent to be- + fall. Cognate with Dutch bevallen ("to please"), German befallen ("to befall, attack, overcome"), Swedish befalla ("to command, prescribe, direct"). (Wiktionary)


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Mathew Imaging"If Timothy Leary was here he'd say 'Boy did they give me some real good stuff," quipped AFI Movie Quiz host Alex Trebek about patrons' light sticks. There's typically a spot on the September Hollywood Bowl calendar for its revue of classical Hollywood scores, aka The Big Pictu ... More >>
Also, Ray LaMontagne, Wait. Think. Fast., Crooked Fingers and others
Also, Love's Labour's Lost, Shanghai Moon, and more . . .
NEW TROUPES ON THE BLOCK Under the umbrella of Cornerstone Theatre Company, a new company called Teatro Jornalero Sin Fronteras (Day Laborer Theater Without Borders) launches at the Hollywood Community Job Center, 5669 De Longpre Avenue; December 20 at noon. The 15-member troupe will voice the s ... More >>
FREE AND DISCOUNT THEATER TICKETS RIGHT HERE, RIGHT NOW Plays411 is offering FREE & Discount Tickets: You only pay $3.50 Service Fee, or Half-off where indicated. Advance Reservations only: Go to: plays411.com, then select the show, use Promo Code: "LETMEIN" (unless otherwise instructed ... More >>
This Week's Theater Pick Leslie Jordan's Autobiographical Trip Down the Pink Carpet If a zest for life is infectious, there's probably no more delightful a carrier than Leslie Jordan. A diminutive stage, film, Emmy Award-winning TV actor, and fugitive from the Bible Belt, Jordan regales us ... More >>
IVANOV Ivanov Photo Credit: Thomas Aurin Berlin's Volksbühne presents its U.S. premiere of Chekhov's Ivanov at UCLA's Freud Playhouse tonight and Satruday at 8 p.m.; Sunday at 7 p.m. Click here for more information. FOURPLAY @ BOSTON COURT The Pasadena theater hosts readings of four new ... More >>
COCKS OF THE WALK The same people who brought us Naked Boys Singing are at it again -- this time showing considerable more restraint with a musical revue subtly named Hangin' Out -- described as "a celebration of the human body . . . exploring different aspects of nudity in song and dance." Now ... More >>
>NEW REVIEW THE LITTLE DOG LAUGHED As Gertrude Stein once put it (but not about this play), "It's almost about something, and then it's just not." Douglas Carter Beane's comedy brings with it the New York cast that put the play on the map, and secured Julie White a Tony for her role as a Holly ... More >>
One critic takes a second glance at his first impression
In his 11th film as director, Robert Benton keeps his ear to the ground of human emotions
The $1.5 million award to a fired prosecutor forces a few questions about the city attorney�s judgment
L.A.�s city attorney loses court fight with fired prosecutor
David Newman liked his pals at MySpace.com as much as children of celebrities. Then he helped bring down a prosecutor
Rocky�s office politics may have led to bungling of case against child predator
Actor-director-producer Campbell Scott takes the road less traveled
Suit tarnishes city attorney�s polished image
A Long Island delight, a Santa Monica snore


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Dell in $24.4B founder-led deal to go private
* Near-record-price buyout will put struggling PC maker on a course free from public pressure.
SAN FRANCISCO — Slumping personal computer maker Dell is bowing out of the stock market in a $24.4 billion buyout that represents the largest deal of its kind since the Great Recession dried up the financing for such risky maneuvers.
The complex agreement announced Tuesday will allow the management of Dell Inc., including founder Michael Dell, to attempt a company turnaround away from the glare and financial pressures of Wall Street.
Dell stockholders will be paid $13.65 per share to leave the company on its own. That's 25 percent more than what the stock was going for ($10.88) before word of the buyout talks trickled out last month. But it's a steep markdown from the shares' price of $26 less than five years ago, when its founder returned for a second go-round as CEO.
Dell shares rose 11 cents to $13.38 per share in morning trading, indicating that investors don't expect a better offer.
Dell's decision to go private is a reflection of the tough times facing the personal computer industry as more technology spending flows toward smartphones and tablet computers. PC sales fell 3.5 percent last year, according to the research group Gartner Inc., the first annual decline in more than a decade. What's more, tablet computers are expected to outsell laptops this year.
The shift has weakened other longtime stalwarts besides Dell, including fellow PC maker Hewlett-Packard Co., chip maker Intel Corp. and software maker Microsoft Corp.
Microsoft is helping the deal along by lending $2 billion to the buyers, which include New York-based technology investment firm Silver Lake.
Nearly a record
Dell will solicit competing offers for 45 days. Once the sale is finalized, Dell stock will stop trading on the Nasdaq Stock Market nearly 25 years after the Round Rock, Texas, company raised $30 million in its initial public offering of stock.


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By Mary Schwager, GALTime.com Staff
Does your man need a money make-over? Did the date you went on over the weekend create a financial faux pas?
We asked our readers to send us their questions and situations where they encountered a guy who didn't quite meet the definition of 'classy' when the bill arrived and asked etiquette expert, Jodi Smith from Mannersmith for some advice.
The author of this article also has a disclaimer: This article was not prompted by anyone she dated.
First question from our readers:
1. Does the man always have to pay? What's the modern, 2010 etiquette for this? On a first date? On a second date? Okay, how about the third date?
Jodi Smith, Mannersmith:
According to modern manners, 'the person who does the asking does the paying.' In 2010, gender is not the deciding factor. Generally, the person who initiated the dating situation will continue to do so for the first few get-togethers. Then, if all is going well, it is expected that the other person will reciprocate in some way. So, for example, if Pat takes Christine out to some nice restaurants for dinner, by the fourth outing, Christine should be inviting Pat out for something. If Christine cannot afford a nice dinner at a restaurant, then a movie and popcorn, ice cream cones and a trip to the zoo, or coffee and a self-guided tour of the city will do. The reciprocation is not about a dollar amount, it is about taking the initiative and spending time together.
2. One woman found herself on a dinner date and the guy said, "You pay this time, I paid last time." Does this show poor manners? What should a woman say to this?
Jodi Smith, Mannersmith:
Yes, talk about a bait and switch. If the guy asked her out on a date then he should be paying. It shows horrific manners and she should consider herself lucky that she found out his true colors sooner rather than later. As for what to say "Oh, I'm sorry, I thought you asked me out for dinner. Here is some cash to cover my meal. If you will excuse me" as she heads for the door. Don't look back.
Also See: Would You Date a Guy Who Is Broke?
3. Another gal says, "I can remember being invited to a college football weekend by a young man who then stuck me with my hotel bill!" What should someone do in this situation?
Jodi Smith, Mannersmith:
Darling, if you put down your credit card for the hotel room, you were paying. Consider this a swift life lesson. Be wary of weekends away with men you hardly know!
4. A date showed up 2 hrs late for a dinner date and he had already eaten. We stopped by the closest restaurant. I ordered a drink. He wanted a water. Turns out the kitchen was closed and he didn't have cash and he doesn't put charges on his credit card for less than $25. I paid. We went to another place and I made sure the bill was way over $25. What should she have done in this situation?
Jodi Smith, Mannersmith:
No gentleman arrives two hours late for a dinner date, already full, for a woman he is trying to impress. If he called to say he would be two hours late, you say "I am so sorry tonight won't work" and wait to see if he asks for another date on another night. Plus, if the restaurant's kitchen was closed, I shudder to think what time it really was… At first I thought the restaurant did not put through charges of less than $25, but it was this joker's own personal policy. As the Sex in The City girls would say, "he is just not that into you." This sounds more and more like a booty call. If you are fine with that, so be it. If you are looking for a keeper, keep looking.
Also See: What Married Men REALLY Talk About
5. Here's a kicker, one woman's short term boyfriend always complained he was broke. Then one night she discovered him calling his bookie from the restaurant to make a bet. What would a classy gal say and do in this situation?
Jodi Smith, Mannersmith:
If she loved him, it is GA (Gamblers Anonymous) for him. No more paying for his attentions. If he wants to see her, he needs to plan and pay for some of their dates. If she was just dating him, it is a safe bet that it is time to move on.
6. And we got this one from a male reader. I proudly marched into my hometown restaurant, proceeded to go on and on about great it was to be there again... and forgot it was cash only! My date had to pay, which she graciously did, but I felt like a heel!! Should a woman give a guy another try in this case?
Jodi Smith, Mannersmith:
Dating faux pas such as these make great fodder for wedding day toasts. A great guy takes this understanding gal to one of the best restaurants in town, remembers his wallet and pays for the whole thing.
We want to hear from you -- Have you ever dated a cheapskate? Does it matter to you whether a guy pays or not? Leave us a comment!
More from GALTime.com
- Are Your FRIENDS Making You Go Broke?
Is it LOVE or Just SEX? How to Tell if He's Faking It
- Why GUY TIME Is Important to Your Relationship
- '7-Year Itch' is OUT...When Today's Couples Are Most At Risk
- Why Are So Many Couples Breaking Up But Staying TOGETHER?
- 3 Biggest Mistakes Women Make in the Bedroom


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Greek youth theatre plays for people with dementia
Thursday 28 June 2012
Alzheimer Hellas and the Neapolis youth theatre team jointly organised a theatrical play that was performed on 28 June. The play was the famous "Servant of two masters" by Carlo Goldoni which was interpreted in a new, modern way by the youth team.
The play was very successful and was attended by almost 200 people, including people with dementia, caregivers, professionals and members of the association. It was a beautiful inspiring event where all participants enjoyed themselves and proved that art and especially theater can give a great boost for people with dementia and their families.


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In the Realm of the Circuit Computers, Art and Culture
Author:Traub, Charles H., Lipkin, Jonathan
Pub Date: 2003
Publisher: Prentice Hall PTR
Summary: Broad in scope, this book provides a clear introduction to both the aesthetics and historical precedents of the multi-faceted dialog of which electronic multimedia is the latest incarnation. It tells the story of how technology has always been integrally connected to human expression-and gives users the tools to connect their technological practice to their cultural heritage. Chapter topics explain the foundations of... digital culture, Metafora, the language of structure, the communication between individuals and civilization, and the creative interlocutor. For creative people in all of the arts. [read more]
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Product Details
Pub Date: 2003
Publisher: Prentice Hall PTR
Pub Date: 2003
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Review of the UK National Payments Plan – ACT response
20 July 2011
The ACT agree with the overall aims of the Payments Council consultation to take a fresh look at the strategic direction of the UK National Payments Plan.
Whilst the UK National Payments Plan covers a wide variety of payments methodologies and related topics we have provided comment on those which specifically impact corporate treasurers, including:
- Direct debts;
- Automated credits;
- Information associated with payments; and
- Emerging payment methods.
The Payments Council consultation document is available here:


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Posted: Oct 23, 2012 11:28 PM by Katie Ferber, KSBY News
Updated: Oct 24, 2012 5:08 AM
The Santa Barbara Police Department says a woman is in the hospital with major injuries after she was hit by a car while riding a bike.
Police say the crash happened just after 7:30 Tuesday on the corner of Milpas and Quinientos Streets.
They say the 41 year old woman was riding her bike illegally across the street when she was hit by a 21 year old man driving north on Milpas.
Police say the woman was taken to Cottage Hospital with life-threatening injures. At this time the woman's family has not been notified so they are not releasing her name.
Police say drugs and alcohol are not issues in this case, and the driver was not arrested.
Offensive or inappropriate comments are subject to removal. To report a comment, please e-mail us at firstname.lastname@example.com, and include the name of the story and information on the comment.
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Written By Reg "Nitro" Torr
01 June, 2009 02:49 AM
RELEASE DATE: Spring 2009
PUBLISHER: Warner Bros. Interactive Entertainment
DEVELOPER: HEADSTRONG Games
OFLC RATING: Rating Pending
GENRE: Third Person Action Adventure Game
PLATFORMS: Fact Sheet for Wii (also available on PS2, PSP and DS)
The Lord of the Rings: Aragorn's Quest is the first videogame offering an authentic The Lord of the Rings gameplay experience designed for all ages to enjoy together. For the first time ever, The Lord of the Rings comes to the Wii, taking full advantage of the Wii-mote and Nunchuck - delivering action-packed motion-controlled gameplay.
In The Lord of the Rings: Aragorn's Quest, preparations are underway in Hobbiton for a great party to welcome Aragorn, King of Gondor, and honour Samwise Gamgee for his service during the War of the Ring. With the King's visit imminent, Samwise's children are eager to learn more of this great man. Samwise, now Mayor, embarks on a colourful tale of the revered warrior, Strider-as Aragorn is known in his Ranger days-and his most valiant battles.
Players assume the role of Aragorn to take on his greatest quests from The Lord of the Rings trilogy. Wielding a sword, shield, bow and spear, fans will battle enemies, lead armies and journey through a colourful and fresh rendition of Middle-earth. Players can even switch between spear and sword on horseback; taking down evil foes in a truly action-packed gameplay experience. Two-player co-op gameplay featuring Gandalf allows kids, families and friends to work together in the heart of the action.


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WonderWorks Myrtle Beach Employment Opportunities
Thank you for your interest in working with us!
WonderWorks is hiring for the following positions:
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Please bring an updated resumé to apply in person, or to your scheduled interview. Professional interview attire is required.
All applicants who go through the hiring process and offered a tentative job offer, will be required to successfully pass an onsite drug test as well as a background check.


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Joystiq | 2 Comments |
The Grand Theft Auto IV trailer
Mar 29th 2007 7:46PM (Joystiq)I wonder if Rockstar has the rights to this music. This is a "cover" of a song by avant-garde composer Phillip Glass which was part of the original score for the venerable collaborative film "Koyaanisqatsi." Furthermore, the style of the shots is a direct rip from the film. Someone at Rockstar knows this film and either A) got permission to use the music or B) outright ripped the music along with the production style from Phillip Glass, Godfreid Reggio, and Francis Ford Coppola. This is a seminal film of our time in my opinion, and it's fucking bastardly to degrade it like this regardless if they got the rights to do so or not. PS- I was completely underwhelmed by the trailer, despite my excitement prior to viewing it.
MEE launched, Marc Ecko getting (all) up (in the industry)
Feb 14th 2007 11:08AM (Joystiq)Man...Smiling assassin is like old jack frost blowing his cold winter wind over the whole party. you sound like your a fucking 70 year old curmudgeon sitting on your porch ranting about the ills of society and the "good old days" to any poor bastard who might lend an ear. I don't know anything about Marc Ecko's gaming politics, nor do I buy his designs, but christ, I'll accept any new company into the game development industry who claims they're striving to innovate...sequels and prequels only go so far.


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march 20, 2012:
i heart the shins. james mercer's voice has high ranking on my favorites list. it just doesn't get much
better – live or recorded.
i got oh, inverted world when it came out in 2001 and i remember unwrapping the disc in the parking lot of the brand new amoeba records in hollywood and falling in love right then and there.
i love that their sound's evolved but they're still rad. when coldplay's parachutes came out a hundred years ago i remember having the same full-body-reaction to it – instant love. but it's been such a steady decline for me with their music and now i don't even care about their new releases. they're not the worst – and change is inevitable – but they just changed too much for this girl. though i still love their old sound and always will.
anyways, a new shins album! hooray.
Monday, February 27, 2012
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CHANDIGARH: Swami Viveka-nand College of Education, (SVCE), Ramnagar, organised a seminar on Monday on 'Role of teachers in building nation' in which eminent personalities from research and academics took part.
Swami Brahmeshananda of the Ramakrishna Mission was the chief guest while SVGI CEO Manmohan Garg presided over the function.
Speaking on the occasion, Swami Brahmeshananda referred to Swami Vivekanand's famous saying ''Arise awake and stop not till the goal is reached.'' He added that in the modern scenario teacher role had change. Society expected leadership from the teachers in the task of making education an effective instrument of nation-building.


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Is Your Dog's Barking Annoying?
A bark collar might be considered an extreme anti-barking solutions, yet it is the most practical one when your dog starts to annoy everyone around it. A dog barking is, of course, a natural thing for them to do; however, if they begin to do it to excess it has to be dealt with. Bark collars only teach your dog when the right moment for barking is. If you want to find a proper solution to the problem, you need to discover why your dog barks so much.
Constant barking might simply be just a habit for your dog. Your dog may be barking for several different reasons, and you will need to understand what their reason is. They could be barking due to boredom, fear, excitement, and loneliness and all of these can be dealt with. The dog might only need your attention and barking offers this to it.
This habit is particularly annoying when it happens at night. It might disturb your family's sleep and your neighbors' as well. A solution to your problems during the training process is to make your dog wear a bark collar. There are more types of bark collars you can choose from. Anti-bark collars are not appreciated by the public, yet they are very useful.
There are more types of bark collars you can choose from, so you will definitely find the most proper one for your dog, The static collar is the oldest of all the bark collars, and has a great record at being effective and helping with problem dogs. It has incorporated a mechanism that gives the dog a mild shock every time it barks for a longer period of time. The dog will quickly learn to stop barking when the shock is administered.
This mechanism is extremely useful, yet it must be combined with proper dog training. Another option is the collar that uses ultrasonic sounds, which are triggered when the dog starts to bark. Your dog will not like this sound and will stop barking. The great advantage of this type of collar is that it induces a reaction in all dogs in the area, not only in your pet.
The best method to teach a dog not to bark continuously is by combining training with anti-barking collars. Praise and rewards will work well with any training that you want to do with your dog. You will only need to use the bark collars very rarely once they get into the habit of being rewarded for not barking. When your dog stops barking for no reason they make both your home and neighboring houses a far nicer place to live.
Tags: bark collars


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Hello, I've been licensed since 1968 and went inactive in the 90's but since I've retired 7/31/2011 I've been getting back on the air more and having a blast working DX. The Equipment here: Kenwood TS-990 S Alpha 9500 US Tower HDX-572 MDPL 72' Mosley PRO-95 Yagi Covers 20M 17M 15M 12M and 10M Alpha Delta DX-DD 80/40m Inverted Vee up 51' at the apex. Good DX and hope to see you on the air, Best 73's Chris Last modified: 2013-12-02 07:25:08, 1219 bytes fetched
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Accutact Product Ratings - Best Rated Accutact Products - Sort by reviews count (high to low)
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Dr. Paul F. Sable of Fleetwood and Hermann Ortega of the Allentown area have been elected to the board of the Burn Foundation, based in Allentown.
Sable is the dean of the Albright College Center for Continuing Education. He is also president and owner of Perfect Enterprises of Scranton, a senior partner of Marketing Research Associates of Reading, and national president of the Alpha Sigma Lambda Adult Education Foundation.


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Proposal instructions
1. Eligibility and review of proposals
Only proposals submitted on the requisite application form will be considered. All research proposals received by WHO will be treated in confidence and are subject to external review. WHO will, in its sole discretion, decide on the selection of any projects for funding, and reserves the right not to select or fund any proposal at all, to require the amendment of project proposals in order to be eligible for funding, and/or to provide partial funding. In addition, WHO reserves the right to amend the project requirements at any time prior to the completion of the selection process, by communicating the amended requirements to all applicants. WHO will advise all entities who have submitted a proposal whether their proposal has been accepted or rejected. WHO may, but shall not be held to, provide any explanation in this communication as to the reasons for the selection or rejection of any proposal. The selection process will not be subject to any further correspondence, claims or appeal.
2. Financing of approved projects
Approved projects will be funded through Technical Services Agreements, or similar contracts (the "Agreement") between WHO and the entity responsible for the project, including inter alia the conditions described in the Request for Proposals and this document. Projects may, subject to availability of funds and other considerations, receive an approval in principle for a period of one or two years. However, funding is always provided on a yearly basis and any extension of support for a second year is subject to satisfactory progress and to the availability of funds.
3. Payments
3.1 Payments are made in accordance with the Agreement which shall specify the schedule of payments to be made over the contract period, e.g. annually or biannually.
3.2 Agreements may provide for various methods of payment which may be subject to change in the course of implementation of the project. WHO reserves the right to request the return to WHO of any unused funds following completion or termination of the project.
3.3 A financial report on the use of funds shall be submitted to WHO as part of the annual progress and final reports required by paragraph 11 below. Financial reports shall be submitted under the signature of the entity's principal finance officer. Financial reports are subject to audit by WHO's auditors or audit by its designee, at WHO's discretion. In order to facilitate such financial reporting and audit, the entity shall keep accurate and systematic accounts and records in respect of the project and shall permit WHO to inspect them upon request.
4. Principal Investigator and Entity
4.1 The Principal Investigator is the individual who shall be responsible to the Entity for all technical aspects of the work referred to in the Agreement. The principal investigator will be associated with and responsible to the entity.
4.2 WHO policy does not permit salary support for Principal Investigators. If the proposal requires the collaboration of scientists in other entities, evidence of their willingness to collaborate should be attached to the application.
5. Equipment and supplies
5.1 Consumable supplies and equipment for the project being supported, including chemicals, reagents, animals, animal foods and other special items, may be purchased from WHO funds. Normally the Programme will not support the purchase of substantial items of equipment.
5.2 However, if the availability of such equipment is critical for the execution of the work, funds up to a maximum of US$10 000 may be provided. The Programme does not support the establishment of new laboratories or the purchase of computers.
5.3 Arrangements can be made for WHO to hold funds awarded for the purchase of supplies on behalf of investigators/entities from non-OECD countries. However, WHO is obliged to institute certain limitations on the time during which purchases of supplies and equipment can be ordered through the Organization with such and held in trust. Accordingly, any balances under Agreements which have not been used for purchases within one year of the funds being made available, will revert to WHO on the following 31 December.
6. Administrative and overhead costs
WHO will consider financial support only for activities, services or materials clearly itemised and justified in the budget accompanying the proposal. Requests for "overhead", "administrative" or "miscellaneous" expenses will not be considered.
7. Other financial regulations
Funds provided cannot be used for the construction of buildings. They may not be used for meetings, unless specified in the agreement. Travel may be paid only if it is essential to the successful execution of the work and itemised in the approved budget.
8. Reports
8.1 The Principal Investigator shall submit to WHO an annual progress report and financial statement (see paragraph 3.3) in the required format, at the time specified. This report forms a part of the project evaluation and is essential for continuation of the support for the project.
8.2 Final reports should summarize the course of the research and give in some detail the positive and negative findings of the work in relation to the objectives of the Programme. WHO must be informed promptly of any major changes or significant deviation from the activities covered by the Agreement.
9. Access to results, release of results in the public domain and publication
In light of the recognized public interest benefits which may be achieved through the publication of new scientifically valuable information, entities and principle investigators may generally publish the results of research funded by WHO, except when and to the extent it is deemed necessary to maintain such results in confidence in order to promote the development of those results into a useful health related product, including inter alia through protection by property rights. Publication can be made in any journal, although publication in refereed journals is preferred. The responsibility for the direction of the work should not be ascribed to WHO. All publications will include a footnote as follows (unless WHO advises otherwise):
"This investigation received financial support from the Initiative for Vaccine Research (IVR), WHO Department on Vaccines and Biologicals (V&B)".
In the event of publication by the entity, two off-prints or copies should be sent to WHO.
10. Departure or change of Principal Investigator
Should the Principal Investigator leave the entity with which the Agreement is concluded, or cease to actively direct the project, the entity must notify WHO, who shall have the right to terminate the Agreement. If another Principal Investigator is appointed by the entity, the project may be continued, provided the approval of WHO is obtained.
11. Employer's liability
When staff are paid from WHO funds, WHO does not assume any liability as an employer and the employees work under the entity's normal regulations and discipline. Such staff are not entitled to describe themselves as WHO staff.
12. Research involving the use of laboratory animals
The entity shall undertake that living vertebrate animals required for use in research pursued under the Agreement with WHO will be handled in accordance with locally existing statutes and/or generally accepted principles for humane treatment of such animals. In all cases the avoidance of unnecessary suffering will be mandatory.
13. Research involving human subjects
13.1 Ethical aspects of the project
It is the responsibility of the entity and the Principal Investigator to safeguard the rights and welfare of human subjects involved in research supported in whole or in part by funds from WHO in accordance with the appropriate national code of ethics or legislation. WHO funds may be used only to support investigations where (a) the rights and welfare of the subjects involved in the research are adequately protected, (b) freely given informed consent has been obtained and (c) the balance between risk and potential benefits involved has been assessed and deemed acceptable by a panel of independent experts at the entity. The investigator must submit to WHO the written approval of an institutional ethical review panel to carry out the proposed research involving human subjects, together with a copy of the Informed Consent. For countries with national ethical review bodies for research involving human subjects, written agreement from such a body must be submitted to WHO with the research proposal. In the absence of national ethical review bodies, the investigator shall be guided by the Declaration of Helsinki supplemented by the revised and extended version of the Declaration adopted by the Twenty-ninth World
Medical Assembly in Tokyo (October 1975) and Article 7 of the International Covenant of Civil and Political Rights, adopted by the United Nations General Assembly on 16 December 1966. Before a final approval is given for WHO funding, the proposal should be reviewed and approved by the WHO Secretariat Committee on Research Involving Human Subjects (SCRIHS). WHO will, on request, advise scientists regarding the ethical aspects of planned research projects.
13.2 Regulatory requirements for drugs and devices
It is the responsibility of the entity and the Principal Investigator to comply with national regulations pertaining to clinical studies of drugs or devices. WHO shall, on request, arrange to make available information in WHO's possession as may be required by national regulatory agencies.
13.3 Security measures
It is the responsibility of the entity and the Principal Investigator to ensure that the safety and environmental aspects of projects involving live organisms are considered and covered and a statement to that effect must be included in the application for support. For projects involving DNA research, a statement that safety regulations have been met, signed by the Director of the entity, must accompany the application.
13. National requirements
In instances where national approval is required, the entity and Investigator are responsible for obtaining any review and approval of proposed projects by national authorities, prior to formal submission of the proposal to WHO. A document indicating such approval must accompany the submission of the proposal to WHO.
14. Project description
15.1 Objectives
State clearly the objectives of the project and indicate the hypothesis to be tested and questions to be answered.
15.2 Rationale and relevance
(a) outline the rationale in relation to: the requirements set forth in the RFP (b) outline the present status of scientific knowledge relevant to the proposed project, and similar current research within the entity or elsewhere. Indicate why the project is scientifically feasible within the estimated time and resources requested. 15.3 Experimental design and methodology
Include all relevant details on experimental design, methodology and statistical methods as well as an approximate schedule for each part of the proposed plan of work. This plan and schedule should indicate clearly the logical progression of the work towards the objectives of the project. Please note the following guidelines:
(i) For laboratory studies:
The following should be clearly outlined:
(ii) For clinical studies
(a) Protocol design
Outline clearly and include:
(b) Protocol operation
Describe how the trial will be carried out and include:
group, e.g. random allocation using random table, open allocation (physician's choice, subject's choice), etc.;
(1) of individual subject in study: specify all the conditions that would require dropping the subject from the study (e.g. specific side-effects, loss of follow-up, etc.);
(2) of the study itself: the criteria for premature termination of the study should be spelt out, e.g. lower than 94% confidence limits for cure or prevention rates in an efficacy study or side-effect rates in a study on safety;
(iii) For field studies:
(a) Indicate the study area and give description of, or reference to, geography and climate.
(b) Describe the sociological and cultural background of the human population involved. When their active cooperation will be sought, indicate ease of linguistic communication or language training needs, as well as how the proposed studies will be explained to them.
(c) The estimated duration of:
(d) Description of methodology:
(e) Indicate available personnel and equipment (i.e. vehicles, permanent apparatus).
(iv) Ethical considerations for projects involving human subjects (a) Protocols for projects involving human subjects must be reviewed and approved by an independent institutional ethical body prior to formal submission to WHO (attach documentation of approval).
(b) National ethical bodies for the regulation of human experimentation, if they exist, should review and clear the proposal prior to formal submission to WHO (attach documentation of approval).
(c) For all protocols or projects involving human subjects:
(d) List all drugs, vaccines, diagnostic or other procedures to be used, regardless of whether these are registered, unregistered, new or already in current use, in the country in question or elsewhere. State the manufacturers of each compound, vaccine or agent 2.
NEW DRUGS: for new drugs, vaccine or agents being used for the first time on man or still at an early stage of clinical study, or being used by a new route or dose schedule, state the chemical composition of the drug, the source of the drug to be used in the study, amount present per dose, and the tests undertaken to establish and control the quality of the drug to be administered. The Investigator should describe concisely the main pharmacological actions of the compounds to be used and provide appropriate safety data including results of studies already conducted in humans, if these are available. For new drugs, this type of information is required, not only for the active compounds but also for the vehicle or carrier of such drugs, e.g. an adjuvant in the case of a vaccine.
1 Examples of information to be given to potential subjects include: aims of the research, the procedures which are experimental, any known short- or longer-term risks, possible discomfort, anticipated benefits from the procedures to the subject or others, expected duration of the study, alternative methods of treatment available if the study is a treatment procedure, and the freedom of the subject to withdraw from the study at any time.
2 For drugs or vaccines already widely used, the investigator should give the proprietary names, composition, doses to be administered and the name and address of the manufacturer.
15. Budget guidelines
15.1 The budget should be developed directly from the activities which will be carried out and the costs of the resources required to accomplish these activities. For example, carrying out the protocol for a clinical trial to establish the effective dose of a new therapeutic agent may require, for each subject in the study:
15.2 The activities could involve visits to the subjects' homes to obtain better follow-up. Data analyses will also have to be provided. Such a trial could be costed on a per patient basis by adding the activities and averaging the cost per patient. Costs, especially for laboratory-oriented research, could be broken down into total numbers of man-months (e.g. technician: 6m/m; secretary: 4 m/m), rental or purchase of equipment and its maintenance, purchase of supplies and chemicals, special patients' costs (e.g. travel, incentives to participate, reimbursement of lost income, etc.), transport for follow-up home visits, purchase of animals and their maintenance, etc.
15.3 The funds requested must be justified by the research activities to be carried out, regardless of the method used to develop the budget. Therefore, for each item in each category, state how the cost figures were derived in relation to the activities to be undertaken.
15.4 The following constraints should be noted:
(a) personal support for the principal investigator will not be considered;
(b) major equipment will not normally be considered;
(c) travel will be considered only if clearly essential to the successful implementation of the project;
(d) overhead costs will not be accepted.


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DFI LP UT P45-T3RS vs. Intel DP45 SG
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what kangaroos are doing today
26 January 2012
Yawning. Relaxing. Taking in the good life. Happy Australia Day!
If you're reading this on rss or email, you may need to click "view article" through to my blog to view this moving image. Thanks to my handsome IT guy, my husband, for collating my photos into this GIF.
7 Responses
January 27, 2012
So cool! I love that little kangaroo. I was in Australia years ago when I worked on cruise ships. I couldn't wait to see a kangaroo or a koala. Everyone went to hold koalas one day and I didn't go because I heard it is bad for them to be held! I always wondered if that was true! Happy Australia Day! ( :
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