text:
Taiwan in December
Posted 14 November 2006 - 10:06 PM
My husband and I will be in Taipei at the end of December, and are looking for recommendations on where to eat. Everyone's one response is Din Tai Fung. Are there any other places we shouldn't miss? What are your favorites?
We'd be interested in anything from street snacks to full meals (although we probably won't do anything too fancy).
Thanks in advance!
Posted 15 November 2006 - 02:41 PM
Most tourists like going up to Danshui (take the MRT redline all the way to the end) because it's pretty. You can eat agai there, which basically is a big stuffed curd with fluorescent pink sauce. The original agai restaurant is Danshui's version of Cafe du Monde. It's always packed, and sometimes you wonder why, but you always gotta go anyway.
Posted 15 November 2006 - 02:46 PM
Posted 16 November 2006 - 10:53 PM
I tried posting in the Taipei thread in the "elsewhere in asia" forum, but it looks like there's more on Taipei/Taiwan over here...
My husband and I will be in Taipei at the end of December, and are looking for recommendations on where to eat. Everyone's one response is Din Tai Fung. Are there any other places we shouldn't miss? What are your favorites?
We'd be interested in anything from street snacks to full meals (although we probably won't do anything too fancy).
Thanks in advance!
Din Tai Fung is fine, the food is very good, but be prepared for a place that is small, crowded, always busy, and entirely accustomed to tour buses turning up. And they're a bit of a marketing phenomenon, with restaurants in locations across Asia - Beijing, Shanghai, Hong Kong, Tokyo (7 of them!) Singapore, Kuala Lumpur - and one in Los Angeles. Keep it under your hat though, or Dubai will want one.
They make "the best" soup dumplings in Taipei, apparently, and everyone seems happy to go along with that.
I have no actual restaurants to recommend, but while you're there, try a Taiwanese breakfast from a street stall or restaurant. They're often rather grubby looking places, but it's a good start to the day, and dan bing, a kind of egg pancake, are just great.
You should also look for a nice teahouse, of the type that serves fine oolongs. They may seem expensive at first glance, but they're good value for the quality of tea and the length of time you're likely to spend there. They're very calm places if you need to unwind; and the staff will help out if you don't know what you're doing with the pots, cups and bowls. Wisteria is a favourite, and justifiably: do a quick Google search on "Wisteria Teahouse Taipei" if you want the address, and there are also some good pictures on someone's photography site.
For an overview of the food options in Taiwan, look at Wikipedia's Taiwanese Food page, and there are some links at the bottom to a couple of food blogs. There really are so many options, from street food, which I find better and more varied than anywhere else I've visited, SE Asia included, to expensive restaurants. All worth trying, but you can do very well indeed even with inexpensive options. Random choices will be rewarding, too.
Edited by Ohba, 17 November 2006 - 01:20 AM.
Posted 18 November 2006 - 01:33 PM
Ding Tai Fung is a must. The best time to go is between 3 and 5 in the afternoon. You should expect a line-up still, but the wait isn't too long and definitely worthwhile. You must try the soup dumplings, noodles in chicken broth and vegetarian steamed buns.
The Shi-lin night market is the biggest night market with the best and most food options. I'd suggest you try everything and anything that looks enticing to you. If you find yourself at the TongHua night market, then you must try the pork sandwiches and perhaps finish your evening off with a taro dumpling atop shaved ice with sugar syrup. I can give you the exact names of those stalls in Chinese if you want.
If you make it to the 101 building (current tallest building in the world), then you are in the area of one of three Beard Papa outlets in Taipei. Again, I can give you more detailed information on this if you want.
There is a hole-in-the-wall place in Taipei that base their entire menu on carps. You'd order a carp and specify the ways you'd like it to be prepared. I usually go for three ways, - in soup, with spicy tofu, and fried.
And Sichuan food is typically very good there.
Taipei is very foodie-friendly. There is no end of interesting food options wherever you go. You should also try to make it to a morning market if you can. One goes on at the TongHua market every morning.
Posted 18 November 2006 - 09:15 PM
Ice Monster also on Yong Kang Rd. has the most amazing mango shaved ice dessert. may be too cold for december, but still worth it.
the only other place i can remember and recommend is Fei Qian Wu, actually a japanese restaurant. it is famous for ther unagidon (roasted eel rice bowls) and it is so affordable. something most people don't know is taiwan has great sushi for way cheaper than you'd get here in the states and even Japan. i've eaten many sashimi plates at shi-ling night market, so fresh, and so cheap!
most of the places i've been to are hole in the wall, local favorites that my uncle took us to. my dad has a restaurant there that is his favorite, i will try to find out the name and location for you. they had the best lion's head stew ever!
just try anything and everything you see from the street vendors/markets. one of my favorite market foods are what i think are called chinese jujubes. they are these small, green crispy/crunchy apple like fruits with a small pit. they are so tasty. i would eat like 10 of them in one sitting. picture of the jujubes, and more taipei food here: http://www.flickr.co...s/yi/134344119/
Edited by yimay, 18 November 2006 - 09:18 PM.
Posted 22 June 2011 - 01:32 PM
Posted 22 June 2011 - 03:19 PM
Shilin or other night markets, definitely worth a visit. In addition to stinky tofu, I really enjoyed the ku gua (bitter gourd) shake. I didn't have one, but the o-a chian (oyster omelette) is also very popular. Way better than you'd think. There are also a lot of fruit stands serving really delicious tropical fruits - there are some on the streets surrounding Shilin, but you'll find them all over the place.
Taipei, probably due to Japanese tourism, the former Japanese occupation, etc., has some great sushi. I don't eat meat, but my wife tried a sushi place there which was phenomenal. The guy wouldn't let her post any photos of the food or write a detailed review, but the information is here:
Kitcho Sushi (吉兆割烹壽司) at 忠孝東路四段181巷48號 (#48, Lane 181, Section 4, Zhong-xiao East Road), Da-an District.
She did omakase sushi for herself, and we split a couple bottles of sake; it was less than $150, and the chef wouldn't accept a tip. I don't know if they speak English there.
I will also put in a plug for a friend's tea house; it's mostly a tea place, but they have great food, and it's a beautiful place with a long history as well. Wistaria House. Photos and directions at:
Posted 22 June 2011 - 03:27 PM
Oh and stinky tofu. Make sure you eat some stinky tofu.
Another traveler offered me $100 to take a single bite of stinky tofu.
No dice. I couldn't stomach the smell. Stinky tofu smells like a durian fermenting in a medical waste dumpster. You can smell a stinky tofu joint a few hundred meters away.
Awhile ago, I wrote a trip-report, which you can find HERE. Scan around the post and you will find a mention of a restaurant called Five Dime. Go eat there.
We also had EXCELLENT duck (traditionally roasted and served) at a place called Celestial in Taipei.
Yeiliu in the north has amazing geological formations and many excellent hole-in-the-wall seafood places. Everything comes out live from a tank, so was all good.
Same with Kenting in the south -- find a restaurant full of locals, with fish in tanks and eat there.
The best food I had, however, was the street food. Taiwan has AMAZING street food. I'd go back to Taiwan in a second. If either of you need a tour guide in December, my wife and I could probably be persuaded.
EDIT -- I found Ding Tai Fung to be overrated. It's always crowded with tour bus throngs. The tables are 4 millimeters apart. And the dumplings, while excellent, can be found just as good at any number of dumpling joints.
Taiwan has STAGGERINGLY GOOD FOOD. You really can't go wrong.
Finally, there is a mandatory 7-11 every 100 meters in Taiwan. Taiwan beer is a good bargain. I think it was like $4 for six 1/2 liter cans.
Edited by ScoopKW, 22 June 2011 - 03:31 PM.
Posted 22 June 2011 - 04:10 PM
My husband & I are also tentatively considering a trip to Taiwan in December, partly to visit his relatives and partly for a long-overdue honeymoon. If not this year then the next yr. I told him I don't care what we do as long as there are visits to the night markets for street food.
Will be keeping my eye on this topic with interest!
Posted 01 November 2011 - 01:14 PM
Be sure if you go to Taiwan, specifically Taipei, you get some soy milk and shao bing or egg crepes. the best is by a place by the Sheraton hotel. It is on a second floor of a market-like space. It is called FU HANG DOU JIANG
at Hua Shan Market. They open up very early, the alternative is YONG HE DOU JIANG DA WANG, it is only okay.
Things to eat, at Shilin get the "fried" soup dumplings or something called, "big sausage in little sausage"- basically a rice sausage (think cajun boudin) that is butterflied and a chinese sausage is shoved inside it.
I do not think Din Tai Fung is overrated, but the crowds can be annoying, so normally, because the flight from the US comes in stupid early, we usually hit it up after dropping off our luggage at the hotel. There is a DTF at Taipei 101 i heard is quite big. Yong Kang St. is full of tasty eats and beef noodle soup which is a must in Taiwan.
Also if you have a sweet tooth, i think it is at Raohue Market and other random places is this creation where they take a piping hot bun that comes out of the oven, and stick a slab of frozen butter in the middle. It sounds, like something from a county fair, but it is crazy good.
you can always do what I do when I am in an unfamiliar place and looking for food, just look for a line of people and get in line as quickly as possible, once you are in line, then you can figure out what the line is for and if you dont, just replicate the order of the dude in front of you and hope for the best!


text: > View Product Details Please select the size of the product. Please enter valid quantity. Badgley Mischka black hipster bikini bottoms overview details Retail: $45.00 Reduced: $4.97 $4.97 color : We're sorry. This style is sold out. Black This simple pair of hipster bikini bottoms by Badgley Mischka are perfect for mixing and matching with intricate, more detailed bikini tops! Color: Black Lightweight nylon blend Low-rise hipster bottom Moderate seat coverage Fully lined Shell: 84% Nylon / 16% Elastane; Lining: 92% Nylon / 8% Elastane; Hand Wash; U.S.A; style#322192101

subset: commoncrawl


text:
Previous Cartoon | Next Cartoon
The Reckless Driver
Post your Comments or Review
This page has been viewed 39 times this month, and 2080 times total.
The Reckless DriverThe Reckless Driver (1946) - Woody Woodpecker Theatrical Cartoon Series
This page has been viewed 39 times this month, and 2080 times total.
- Woody Woodpecker Theatrical Cartoon Series
- Walter Lantz Productions
- Distributed by: Universal Pictures
- Cartoon Characters: Woody Woodpecker, Officer Wally Walrus.
- Originally Released in 1946.
- TechniColor
- Running Time: 7 minutes.
Cartoon Summary:
Driving along a mountain road, Woody Woodpecker sees a sign which asks: "Have you renewed your driver's license?" Woody comes to a quick stop, looks at his driver's license, and discovers that it will expire in three minutes. Woody steps on the gas and soon arrives at the license bureau, where the cop in charge (Officer Wally Walrus) is fast asleep. Woody finally succeeds in awakening him, and the test begins. First comes the eye examination. Woody can't read the chart, so the cop pours alphabet soup into a bowl and asks Woody to read that. Woody takes a mouthful of soup and blows it on the cop's coat front. The reflex test turns out no better for either Woody or the cop. Every time that the cop taps Woody's knee, Woody reacts by pecking the cop on the head. When the cop takes Woody's fingerprints, Woody gives him a fake hand. Then they get into a car for the driving test. Woody accidentally puts the car into reverse, and they crash through the wall, knocking down the fire extinguisher, which lands in Woody's car. The car takes off like a jet airplane, and it flies madly in and around the building. When Woody flies outside, the cop slams the door shut and leans against it in an effort to keep Woody out, but the car comes crashing through anyway, picks up both the cop and the door, and commences a wild climb into the sky. The cop falls out of the plans and lands with a wild thud on the office floor. As the dust clears, Woody comes in and says to the cop: "Say, I've changed my mind. I want a pilot's license."
Submit Additional Information:
Do you have anything to add to this page? Have we made any mistakes... or do you ahve any additional information about The Reckless Driver? If so, we would love to hear from you. Please send us a quick note with your additions or corrections to this page, and we will make the corrections as soon as possible!Report Errors / Submit Additional Information
Cartoon Comments:
Do you love The Reckless Driver, or do you think it is the worst cartoon ever? Let us know what you think! Surely you have an opinion... so share what you think. Take a minute and post your own comments about this cartoon here.


text:
The latest Bowling Green Daily News Area Top 10 was released Tuesday. The voting panel consists of television, radio, and newspaper outlets throughout south central Kentucky, including the sports department at WBKO. The poll includes all teams from the 4th Region as well as Edmonson County and Butler County.
Below are the ballots I submitted for both the boys and girls polls. I welcome all feedback!
1. Glasgow
2. Bowling Green
3. Clinton County
4. Logan County
5. Russell County
6. Greenwood
7. Warren East
8. Warren Central
9. Barren County
10. Russellville
1. Monroe County
2. Glasgow
3. Bowling Green
4. Todd County Central
5. Greenwood
6. Russell County
7. Warren Central
8. Metcalfe County
9. Barren County
10. Franklin-Simpson


text:
The Benjamin A. Gilman International Scholarship Program is sponsored by the U.S. Department of State, Bureau of Educational and Cultural Affairs. The Institute of International Education (IIE) serves as the administrator of the Gilman Scholarship Program which is headquartered in IIE's Houston, TX office.
In order to help facilitate the relationship between the Gilman Scholarship Program and university advisors, we have two dedicated staff members to serve campus personnel. We define campus personnel as faculty, staff and administrators who work with the Gilman Scholarship Program on behalf of their students and institutions. We ask that you contact the Gilman staff member assigned to your state as outlined in the chart below for the most expedient response.
MidwestIL, IN, KY, MI, MN, MO, ND, OH, SD, WINortheastCT, DE, DC, ME, MD, MA, NH, NJ, NY, PA, RI, VT, VA, WV
Phone: 832.369.3487Email: firstname.lastname@example.com
SouthernAL, AR, FL, GA, LA, MS, NC, OK, PR, SC, TN, TX WestAK, CA, HI, NV, OR, WA, AZ, CO, ID, IA, KS, MT, NE, NM, UT, WY
Phone: 832.369.3483Email: firstname.lastname@example.com
Gilman Scholarship ProgramInstitute of International Education1800 West Loop South, Suite 250Houston, TX 77027
© 2015 Institute of International Education, Inc. All rights reserved.


text:
looking for a gregorio martin married to maria manuela martin
had sons named agustine and jose de jesus martin married to maria del rodriquez in 1868 they had a child named jose facundo martin
1875 conejos thank you [email protected]
looking for a gregorio martin married to maria manuela martin
had sons named agustine and jose de jesus martin married to maria del rodriquez in 1868 they had a child named jose facundo martin
1875 conejos thank you [email protected]
Last edited by Dodie; 02-27-2010 at 08:08 PM.
Found another child of Jose de Jesus Martin and Maria del Rosario Rodriguez:
Our Lady of Guadalupe Baptisms; Conejos, Huerfano, Colorado
Page 75
7 AUG 1870 Maria Manuela Martin, 5 days old, daughter of Jose de Jesus Martin and Maria del Rosario Rodriguez. Sponsors: Antonio Felis Romero and Maria Paula Quintana.
In LDS Individual File:
Jose de Jesus Martin born 20 OCT 1840; Dixon, Rio Arriba, New Mexico; death 10 SEP 1880; Manassa, Conejos, Colorado; married 15 MAY 1868; Antonito, Conejos, Colorado; Maria del Rosario or Nesacio Rodriguez bpt. 22 MAR 1855; San Juan, Rio Arriba, New Mexico; died 24 DEC 1915; Pina, Taos, New Mexico.
NOTE: Jose de Jesus Martin is shown as Martinez in the file, however on Jacqueline's Ancestry.com tree he is shown as Martin.
Source: LDS Individula File by Jacqueline Baker Parrish
was there a parents listing for jose de jesus martin 1840
Yes, parents shown are Gregorio Martin and Maria Manuela Martinez; no other info is given but the names and file ends with them.
Go to the link below and type in Jose Facundo Martinez; Country: click United States - State: click Colorado
Jose de Jesus Martin married Maria del Rosario Rodriguez 5/15/1868 Our Lady of Guadalupe Church, Conejos CO. s/o Gregorio Martin and Maria Manuela Martin, d/o Jose Rafael Rodriguez and Maria Brigida Borrego.
CSHG Marriages p. 9
Maria Manuela Martin baptized 8/7/1870 Our Lady of Guadalupe Church, d/o Jose de Jesus Martin and Maria del Rosario Rodriguez, Godparents: Antonio Felis Romero and Maria Paula Quintana.
CSHG Baptisms p. 7
Antonio Martin 7 mos. died 10/16/1877. Our Lady of Guadalupe Deaths
s/o Jose de Jesus Martin and Ma. del Rosario Rodriguez. Buried Rincones
CSHG Deaths p. 22
Jose Primitivo Martinez 1 year died 12/18/1872 s/o Jose de Jesus Martines and Ma. del Rosario Rodriguez, buried Rincones.
CSHG Deaths p. 26.
CSHG (Colorado Society of Hispanic Genealogy) Extractions by David Salazar and Compiled by Hope Yost.
Jose Rafael Rodriguez and Maria Brigida Borrego had another child Jose Nicolas Rodriguez baptized 12/15/1862 Our Lady of Guadalupe Baptisms p. 55 Padrinos: Jose Antonio Lucero and Ana Maria Montoya
GSHA (Genealogical Society of Hispanic America) David H. Salazar
PAGE Registration Location: Taos County, New Mexico; Roll: 1711809; Draft Board: 0.
NOTE http://trees.ancestry.com/rd?f=sse&d...div=try&gss=pt
TEXT Name: Facundo Martinez Birth: 7 Nov 1875 (Alt: 6 November 1875).
Death: 6 Jul 1949, Colorado, United States of America.
1920 United States Federal Census
Name: Facundo Martinez
Home in 1920: Hot Creek, Conejos, Colorado
Age: 44
Estimated birth year: abt 1876
Birthplace: Colorado
Relation to Head of House: Self (Head)
Spouse's name: Mabel
Father's Birth Place: New Mexico
Mother's Birth Place: New Mexico
Marital Status: Married
Race: White
Sex: Male
Home owned: Own
Able to read: Yes
Able to Write: Yes
Household Members: Name Age
Facundo Martinez 44
Mabel Martinez 24
Bennie Martinez 13
Paz Martinez 6
Pauline Martinez 3
[3 1/12]
Alfred Martinez 1
[1 2/12]
Source Citation: Year: 1920;Census Place: Hot Creek, Conejos, Colorado;
Roll T625_157; Page: 8A; Enumeration District: 32; Image: 191.
Source Information:
Ancestry.com. 1920 United States Federal Census [database on-line].
Provo, UT, USA: Ancestry.com Operations Inc, 2010. Images reproduced by FamilySearch.
National Archives and Records Administration World War I Draft Registration Cards,
1917-1918 Record for Facundo MartinezWorld War I Draft Registration Cards, 1917-1918
New Mexico > Taos County > 0 > Draft Card M > 111
Born: November 6 1875
of Costila, Taos, New Mexico
Farmer & Stock rise
Wife: Mabel Martinez
Medium height and build
Eyes: Light brown
Hair: Black


text:
Protecting credit unions and the consumers who own them through effective regulation
The mission of the NCUA is to provide, through regulation and supervision, a safe and sound credit union system, which promotes confidence in the national system of cooperative credit.
In this section, you can find credit unions and research general and financial information. Other statistics, data, and reports include the archived Quarterly Call Reports, Financial Performance Reports, and Share Insurance Queries.
Find and research specific credit unions; locate educational resources on financial literacy, privacy, and identity protection; and read about the regulations that govern credit unions and corporate credit unions.
This section details the laws and regulations that govern NCUA-insured credit unions. Here you can access current and proposed regulations, regulatory alerts and policy statements, as well as guides, manuals and forms.
View the latest news, media and events at NCUA, including newsletters, speeches, and press releases.
Home > News, Media and Events > Hmong American Federal Credit Union Closes
ALEXANDRIA, Va. (May 18, 2011) – The National Credit Union Administration (NCUA) liquidated Hmong American Federal Credit Union of St. Paul, Minn., today. NCUA made the decision to close Hmong American Federal Credit Union and discontinue its operation after determining the credit union is insolvent and has no prospects for restoring viable operations.
Member deposits are federally insured by the National Credit Union Share Insurance Fund up to $250,000. NCUA's Asset Management and Assistance Center will issue checks to individuals holding verified share accounts in the credit union within one week.
Members with questions about their insurance coverage can contact NCUA's Share Insurance Call Center at (800) 755-1030, Press 1. This line is available Monday through Friday during normal business hours.
Hmong American Federal Credit Union had more than $2.7 million in assets according to first quarter financial reports and served nearly 700 members at closure. The credit union provided financial services to members of the Lao Family Community of Minnesota, Inc.
Hmong American Federal Credit Union is the eighth federally insured credit union liquidation in 2011.
NCUA is the independent federal agency created by
the U.S. Congress to regulate, charter and supervise
federal credit unions. With the backing of the full
faith and credit of the United States, NCUA operates
and manages the National Credit Union Share
Insurance Fund, insuring the deposits of more than 101
million account holders in all federal credit
unions and the overwhelming majority of
state-chartered credit unions. At
MyCreditUnion.gov and
Pocket Cents, NCUA also educates the public on consumer protection and financial literacy issues.
John Fairbanks
Office: 703.518.6336
Mobile: 571.438.0801
Ben C. Hardaway
Office: 703.518.6333
Mobile: 703.298.5223
Kenzie Snowden
Office: 703.518.6334
"Protecting credit unions and the consumers who own them
through effective regulation"
National Credit Union Administration, 1775 Duke Street, Alexandria, VA 22314-3428
If you have questions about NCUA: Go to our Contact Us page
or call 703-518-6300


text:
By Lisa Rich
Since I've recently moved from the US to Canada, I stay in touch with friends and family through Facebook. I try to avoid routine posts like Waiting in line at the post office, or Having grilled cheese for lunch. I like taking the mundane things in my life and adding a twist. I share the wit and wisdom of my three children and antics of my husband. I make people laugh. It's my very public diary.
My friends kept saying I should start a blog. Facebook's 144 character limit per post can sometimes stifle a person's creativity. So I started a blog. I write in it sometimes. It's hard. Life gets in the way.
I decided that to be a better blog writer and to explore the possibilities of writing "for real," I should sign up for a class. I found The Momoir Project and decided it was perfect for me. I wanted to take the "in-person" class, but decided that was a risky move, for several reasons. My husband had just started a new job that requires long hours and some travel. Since I don't have a family support system in the area or babysitters on speed dial, I was afraid I would end up missing a class or two. And then there's the whole perfection dilemma that I deal with every day. Even though my Facebook posts are read by people I know, I don't actually watch them read. They don't hear me read and I don't see them roll their eyes at something ridiculous. If I went to a class and read my thoughts aloud, what would people I don't even know think of me? Would they think I was shallow? Or, worst of the worst, a bad mommy? [In person or online, the members of the class are supportive and helpful and not at all judgmental – this is all in my own little mind.]
The online version of the class was a great fit for me. I've "met" a fabulous group of women who I feel like I know, even though I don't even know what any of them look like. They are supportive and encouraging. They get the whole mommy thing. We are a diverse group, from the birthing processes we went through (midwives, doulas, premature births, c-sections, standard deliveries), the feeding methods chosen (breast or bottle), geographical locations, family drama, everything. Yet we all found a common denominator in our group: motherhood. We are all moms doing the best we can. And most of us, usually and incorrectly, feel our best is never good enough. I found it especially encouraging to realize we are all in the same boat, even if it feels like we are all alone in a life preserver in the ocean.
The biggest lesson for me from the class was learning that if I want to write, I have to actually start to write. Then I have to keep writing, and writing, and writing. Then write some more. Once you start, once you find a place to begin, the words just start writing themselves.
Sometimes you get writer's block, but most of the time, at least for memoir/momoir writing, your brain and your emotions take you where you want to go. Where you need to go. And sometimes, where you least expect to go. Places you didn't think you wanted to go. Places you didn't know existed.
I have discovered through the class that writing is therapeutic – and much cheaper than a therapist.
I've written about my oldest approaching his teen years. The topic that day was "birth," and I had a very nice little story written about his arrival via an emergency c-section. Then, the morning I was to post the story on our shared online workspace, my son and I had a tumultuous tussle that ended with him saying, as he shut the car door when I dropped him off at school, "This day sucks and so do you."
I came home an emotional, angry wreck. I was shaking as I wrote a new writing spark about the birth of an adolescent. As I wrote, I could feel my blood pressure start to drop. I compared my son of today to my son of yesterday. And as I continued to write, I could understand why we were butting heads that morning. I could understand the things that were unsaid: my desire to keep him as a little boy and his desire to be a big kid. I didn't even realize, until I started writing, that I was mourning the passing of the little boy and resisting the arrival of the big kid.
When I finished writing and submitted the assignment, I felt much better. When I picked him up at lunchtime, I looked him in the eye and apologized. And he sheepishly apologized to me. We moved on. But if I hadn't written about the experience, I'm afraid I would have held on to the anger for a much longer time. And may still not have realized the basis for my feelings. Therapy, only cheaper.
Writing about gratitude dissipated my anxiety: I had talked to friends about my husband being out of work for eight months, but I hadn't put my feelings in writing. I hadn't found the positive in such a negative experience. But then, I wrote about how negative events in your life can have positive aspects, if you look hard enough. It made me feel better. It made me appreciate what I have in my life.
All my writing has led me to explore aspects of my life that I hadn't really probed before. I wrote about the routine, the extraordinary, the special, the mundane, the silly, and the serious, and one day, my children will read what I have written and understand that their mother loved (and continues to love) them. And that is why I started writing in the first place.
Lisa is a stay-at-home mom of three boys, two dogs and one husband. After growing up in the Midwestern United States and spending fifteen years in the Boston, Massachusetts area, her family has recently relocated to Toronto, Ontario. She is a former accountant who has decided to say good-bye to general ledgers and balance sheets, and aspires to be a writer and party planner. When not volunteering, she can usually be found cleaning up after her three boys, two dogs and husband, or reading and writing on Facebook.
It was a pleasure "meeting" you in class. This class was very theraputic for me as well. We learn so much about ourselves when writing it down and letting it go.
Lisa, I was so glad to read this post here after having seen you initially present this idea during our class! Looking forward to seeing more of your writing in the future.
I can really relate to what you are saying here. There is something amazing that happens when you start writing about your life and you are right, it will be something so precious for your children to read in the years to come. You have inspired me to sit down and write something tonight!
…and there is something wonderfully theraputic in reading other "aha" moments. I can work through my own delema while reading another's story. I struggle with finding the time to write it out, but you've just reminded me how good it feels. So if you'll excuse me…
Lisa…perfect post! When it's written down then it's out of my head and I can figure it out more clearly. Allowing myself real, energizing, productive time to write in an uninterrupted space on a regular basis has, and I suppose always will be, my greatest struggle as a 'writer'. Your post has inspired me to just…do better! "…keep writing, and writing, and writing. Then write some more." Amen to THAT:)


text:
sideburn shared in the Adafruit Forums a project using an audio track to position eyes driven by a servo:
Powered by a RaspBerry Pi's modified omxplayer to loop videos, the servo is controlled by way of the audio track in the video. The audio track is a series of digital PWM square waves that the servo understands in order to set the servo position.
Check out all the Circuit Playground Episodes! Our new kid's show and subscribe!
Have an amazing project to share? Join the SHOW-AND-TELL every Wednesday night at 7:30pm ET on Google+ Hangouts.
Join us every Wednesday night at 8pm ET for Ask an Engineer!
Learn resistor values with Mho's Resistance or get the best electronics calculator for engineers "Circuit Playground" – Adafruit's Apps!
No Comments
No comments yet.
Sorry, the comment form is closed at this time.


text:
Due to unsafe footing conditions and the lack of solid ground on which to park trucks and trailers, our Spring Hunter Pace has been rescheduled to May 31.
Please see the upcoming events page for information on clinics and events sponsored by the Friends. (Please see the county website for events sponsored by Lord Stirling Stable.)
The Friends of Lord Stirling Stable
a nonprofit 501(c)(3) organization
Purpose Statement
-- To promote and support and supplement the educational and recreational programs of Lord Stirling Park Riding Stable, which is part of the Somerset County Park Commission
-- To educate the general public as to the benefits and facilities available at Lord Stirling Park Riding Stable and the Somerset County Park Commission
-- To educate the general public on outdoor recreation, including walking, hiking, birding and horseback riding
-- To carry out any and all activities in furtherance of the above purposes


text:
Lush Fairy Ring Soap Review
Lush Fairy Ring Soap is a new, limited edition soap launching this week with the Lush Halloween 2014 Collection. I get terribly excited when Lush launches a new soap as I really enjoy their soap collection. Plenty of lather, skin softening ingredients, what more could a girl want?
Oh, I know, a soap shaped like a mushroom!


text:
I'm hoping for some birthday luck this week with the picks. Today (Friday) is my 30th birthday, meaning two things. First, as you're reading this, I'm almost certainly still sleeping. It's kind of my own personal tradition that on my birthday, I refuse to do anything at all unless I absolutely have to. I skipped school on my birthday every year right through college, and when I was working I skipped work every year unless something was happening that couldn't be postponed. (I'll save you all the easy joke… no, it has not been my birthday for the past 28 months.)
Second, I'm now officially too old to keep screwing around with life anymore. Time to get down to business, and get some picks right. I'm sick and tired of all this under .500 BS. Time to sack up and start getting it done. I'm 49-60-7 on the season, but I'm feeling a perfect 14-0 week coming on…
Disclaimer: Gambling on sports is illegal unless you are in Las Vegas, Delaware or Atlantic City. Also, if I'm horribly incorrect with these picks – as I have occasionally been in the past – I'm sorry in advance. If you can't afford to lose, don't play. John Anthony – "The Million Dollar Man with the Billion Dollar Plan" – is not a real person. All lines from Bodog or **SBRForum** are accurate as of the time this was typed – 9pm Thursday. Home teams in CAPS. That about covers it.)
Bye Weeks: Panthers / Lions / Jaguars / Vikings
Falcons (-7.5) over COLTS: I'm done with the Colts this year. Although, I suppose after an 0-8 start to the season, I might be the last person in America who wasn't done with them yet. Atlanta has officially reached the point in their schedule where they can suddenly get hot and go on a run to the top of the NFC South – Of their final nine games, they'll likely be favored in six or seven. I'll admit, the whole "coming off the bye week in 2011 = loss" phenomenon kind of worries me here, especially with a road game. But I'm willing to overlook that because, ya know, Indy sucks.
SAINTS (-8.5) over Bucs: I have no idea how to pick evenly-matched games involving the Saints anymore, so from now on I'm flipping a coin for them – heads for the home team. This week, it came up heads. So, there you have it – in depth research on how to pick football games against the spread; "Just flip a coin."
** Browns (+11.5) over TEXANS **: Seems like there are only a couple teams in the NFL that should be giving up double-digit points, and a Houston team missing its best defensive player and best wide receiver is not one of them.
BILLS (-1.5) over Jets: Bills don't lose at home. Simple strategy. Plus, if ever there was a trap game for the Jets with New England coming to town next week, this is it.
** CHIEFS (-3.5) over Dolphins **: Don't look now, but the Chiefs are suddenly making a push for the division. Philip Rivers' Teflon palms didn't hurt their cause either. Meanwhile, the Dolphins already have the look of a team just showing up to collect a paycheck and then go blow it on South Beach – I don't think they'll keep any road game within seven points the rest of the season.
49ers (-4) over REDSKINS: You won't often see me taking the West Coast team coming East for the 1pm game, but the Skins are in freefall right now, while the Niners have almost clinched their division already.
Seahawks (+11) over COWBOYS: Dallas should not be favored by this much over anyone that has a win on the season. And especially not over a team that has already proven that they can actually put up points, on the road, against suspect defenses.
RAIDERS (-9) over Broncos: You mean I get to bet against Tim Tebow, on the road, in one of the most hostile environments in the NFL, and I don't even have to give up ten points? Where do I sign up?
Bengals (+3) over TITANS: Is it just me, or does Chris Johnson remind anyone else of Barry Sanders? Amazingly talented, dominated the league on terrible teams, wasted the best years of his career, fought like hell to get paid, then decided he just wasn't that interested in football anymore? I know that's not entirely accurate to Barry's career arc (I'm sure Watsonian will blast me here – it's OK Nathan, I know Barry fought to get traded to a winning team instead of just quitting), but it's at least similar, isn't it?
** CARDINALS (-3) over RAMS **: Holy hell… if ever a game was going to set records for the Bad Quarterback League, it's going to be this one. We are likely looking at AJ Feeley starting opposite of John Skelton. At what point do Brandon Lloyd and Larry Fitzgerald start taking hostages? I'm guessing sometime in the third quarter.
** Giants (+10) over PATRIOTS **: Don't worry. New England should win this game outright. Tom Brady just doesn't lose in Gillette anymore. But at the very least, this should be a relatively close game. I'm interested to see if the Patriots change up a lot on defense from last week's debacle in Pittsburgh, or if they stay the course and hope the offense can exploit a Giants team that is far worse than the Steelers. Random fantasy side note: See the below photo for my current starting lineup in the TVF fantasy league. I wasn't kidding when I Tweeted about my new fantasy football strategy of "Whoever is playing against the Patriots". Last week across my four leagues I picked up Heath Miller, Antonio Brown, Emmanuel Sanders, and made trades for Big Ben (Thanks again, Nathan!) and Mendenhall. And went 4-0.
**CHARGERS (+5.5) over Packers **: Alright… two weeks ago, in this "Regrets" post, I wrote that the Packers would not get to 8-0 with the state of their defense. So, even though the Chargers are a mess right now, I'm sticking with my original instinct, and hoping the 2011 post-bye week curse continues to do its thing. Upset of the week: Chargers 23, Packers 20. Roughly 47 combined turnovers.
STEELERS (-3.5) over Ravens: Steelers looking like a juggernaut right now, especially at home where they've outscored opponents by 57 points in four games. If they get the win in this game, they've got a great shot to run the table and finish the regular season on a twelve-game winning streak. Meanwhile, Baltimore is playing Jekyl and Hyde football right now. I have no idea which team is showing up this week, and that's not a formula for betting success.
Bears (+8) over EAGLES: Doesn't this game seem like the perfect time for the Iggles to lull everyone into a false sense of security? Two good wins against division opponents sandwiching a bye week, and suddenly people forget the four consecutive horrible, horrible losses that had people writing Philly off as complete flukefrauds.
RECAP: Falcons / SAINTS / **Browns** / BILLS / **CHIEFS** / 49ers / Seahawks / RAIDERS / Bengals / **CARDINALS** / **Giants** / **CHARGERS** / STEELERS / Bears
Best Multi-Team Bet: I love the Bills, 49ers and Falcons all teased down by six points, which means they'll all probably lose. Also, a crazy five-team moneyline parlay on Atlanta/Buffalo/Kansas City/Dallas/New England looks like it could pay off, though you'll probably have trouble getting money lines on at least two of those.
Bonus Bet of the Week: Let's face it – the best game of the week is happening in college. LSU/Alabama is going to be a slugfest, even if I'm unbelievably tired of hearing "Game of the Century!!!!!1!!1!!" hyperbole. It's gonna be great, and it's gonna be fun to watch. Right now, Alabama is hovering between -4 and -5.5, which seems like it's going to be tough to bet. This just feels like it's a three-to-six point win, either way. Personally, I'd recommend staying away from it entirely, but if you really want to hammer it, I'm thinking that Alabama takes the game outright, but not by much. I'm going to put it at Bama 27, LSU 23. So if you can tease LSU up to +10 or so, and the Over (currently at O/U 41, so a tease takes it down to 35), I'd feel pretty good about that.


text:
The Missoni Hotel, Kuwait
September 22, 2011
Italian fashion house Missoni recently opened its second hotel in Kuwait, besides the first one in Edinburgh.
We recently blogged the hotel but have some better images to share, having visited in person – we have mixed feelings but it's still a good addition to the hotel scene here.
The design hotel is heavily inspired by the signature colors and patterns of the brand, which can be found all throughout the hotel.
"Inspired by the Arabian Gulf and Kuwaiti culture, Rosita Missoni, the hotel's Creative Director, combined nearly 10 million individual mosaic tiles to create their signature zig-zag stripes throughout the property."
If you want to find out more about the Missoni hotels, check out the website.
Read the original blog post here on Highsnobiety.


text:
Youth soccer: Florida Fire Juniors eye State Cup titles
Two boys teams from the Florida Fire Juniors program are proving to be among the best in the state. On May 18, both squads hope to make their mark as the very best at the Florida Youth Soccer Association State Cup in Auburndale.
The Florida Fire Juniors 98/99 boys team, coached by Walter Rodrigues, completed their early-round and quarterfinal matches last weekend on the U14 level. On Sunday, they defeated IMG Academy of Bradenton 2-0, to advance to the Cup semifinals on May 18.
They will play their archrival FC America from Orlando in the semis.
Also, the Florida Fire Juniors Boys U13 Premier team advanced to the Cup championship round in its age group. They defeated Tampa Bay United's Premier team and Wellington Black by identical 2-1 scores to make it to the semifinals on May 18.
They will face Orlando City Youth Soccer, the No. 2 team in the state according to GotSoccer rankings.
The FYSA State Cup is the highest level state tournament for competitive club soccer teams in Florida. The tournament started with 40 teams from all over the state. The most coveted club soccer title in the state has proved elusive to teams from Southwest Florida, which has never had an area team win the championship.
"The FFJ U14 boys are on a mission to bring this trophy to Naples for the first time," said Fire administrator Dwight Morgan. "Defeating two very talented teams over the weekend opened the doors for this local team to reach the final stages of the tournament."
The FFJ U14 boys is a team comprised of 15 boys, many of which have been playing together since the age of 8.


text:
Audrey Morris, Youth Angler
- North Potomac
- Total Reports: 1
- View all reports by Audrey Morris →
Posted on August 5, 2014 | Permalink
More Youth Tagging Striped Bass
Type: Chesapeake
Location: Chesapeake Bay
Audrey was able to go out on the tagging trip on July 31st and had a great time! She has been telling anyone and everyone about how much she loved it! She was able to catch many rockfish and Bluefish, and provided us all with dinner. She is already talking about going out on her next fishing trip, and can hardly wait to get back out on the water.


text:
I am one of seven children. Our father died when we were between the ages of 4 and 12. Benefits to our mother started at $232 a month in 1966. Insurance covered our home and vehicle, so we survived.
We lived off our acre of land, raising chickens, milk cows, pigs and vegetables. That, and Social Security, sustained us. I became a registered nurse. We contribute to Social Security, and it's comforting to know that if my husband were to pass away before my son finished high school, we too would benefit from it. We are the generation that has lost millions to stock market crashes, and the cost of living keeps going up. My prayer is that Social Security will continue to provide the assistance it was created to provide.


text:
- Explore CategoriesBlogs
- ImagesPostsVendorsVideos
- Cancel
- Sign In
View More From Gallery
Location:Los Angeles, California, North America, United States, LA
It's a given that weddings held at Carondelet House are going to be gorgeous and this beauty is no exception. Its a bundle of romance and vintage details set against the brick and charm of this LA venue. With planning by Enchanted Garden Floral Design, pink bloomsRead More On SMP


text:
Bharat Ki Rago Me Dodte Hai 2014 Congress Election Campaign TVC MP3 Ringtone Download – Now A Days Congress Party Latest Campaign "Bharat Ki Rago Me Dodte Hai..Bharat Ke Majboot Hath" With Tagline Har Hath Shakti Har Hath Tarakki.
Congress Party 2014 Election TV Advertisement Trying To Attract People That Vote For Us & In All Advertisement They Are Showing Their Achievements. As Lok Sabha Election Going To Start From April 2014 & All Parties Are Busy With Schedule To Promote Theirself.
It Soon Here Below We Will Also Provide You Complete Tv Advertisement Song From Where To You Can Download This Ad Song Easily. For More Updates Just Stay Tuned Us & Get Updated.
Incoming Search Terms
Bharat Ke Majboot Hath Latest Tv Ad 2014
Bharat Ki Rago Me Dodte Hai Latest Tv Ad Song
Congress Party 2014 Campaign


text:
Acceptances / Re: ACCEPTED TO U of MIAMI!!!!!!! 2008« on: March 31, 2008, 01:51:03 PM »
Good luck to everyone still making decisions! If I can help out with info on UM or the city of Miami, let me know!
Show Posts
This section allows you to view all posts made by this member. Note that you can only see posts made in areas you currently have access to.
Messages - etmerian
Acceptances / Re: ACCEPTED TO U of MIAMI!!!!!!! 2008« on: March 31, 2008, 01:51:03 PM »
Good luck to everyone still making decisions! If I can help out with info on UM or the city of Miami, let me know!
General Off-Topic Board / Re: If you were a drink, what kind of drink would you be?« on: March 31, 2008, 11:28:37 AM »
Champagne Cocktail
Acceptances / Re: ACCEPTED TO U of MIAMI!!!!!!! 2008« on: March 31, 2008, 11:19:29 AM »
Hi everyone!
Sorry this is late....and for the record, yes I am a she hahaha!!!
Anyway, so here's my take on ASD. On the whole I was very pleased - I definitely echo Justin's sentiments on all the various programs available to you. They do a lot of clinical programs and other types of pro bono work that I thought were really cool, and can be great on resumes. The panel of professors, I thought, was impressive and inspiring. All the professors come with really, really great credentials. I asked one at the break what made her come to Miami given that she had such great credentials (i.e. Yale Law, which is common among the professors). Her response was that for what she was interested in - a lot of pro bono stuff, immigration, international law - Miami was the place where it was all happening and that's what made her come. The professors seemed to be really accessible. Every student I spoke to said that they had had no problems getting internships and jobs (if they were 3L's) and that they all got their "dream job" or at the very least one they really liked. It didn't seem like anyone settled for a crappy job because they had no choice. Quite a few were going to prominent firms outside of Florida or the DOJ in D.C.
The facilities were well-kept, I thought, but yes they are somewhat outdated. To me the beauty of U.M.'s campus is the gorgeous tropical foliage everywhere and the rockwork/limestone. But that's a personal preference. The fact that there is a Starbucks on campus rocks. Again personal preference. The law library was well-staffed and the tour by a staff member was informative. I had a great guide for the actual law school tour as well, but as I looked around I saw some guides that I may not have been AS pleased with.
The professor panel was definitely a highlight for me. They kept harping on the "international" aspect of Miami, which is very exciting and definitely a huge plus for the school. They all inspired me to take their classes, and they all had a good personality/sense of humor which I appreciated.
Two criticisms: the continental breakfast was lackluster, and I thought the Dean's answer to the inevitable question regarding the rankings could have been better. He got a little defensive. I think the other professors and students handled it better: the rankings are immaterial if you are happy at your school, you're doing well, and you're getting the jobs you want.
On the whole I'm ecstatic to be going to Miami, as everyone knows. I think it's an awesome place and I think I'll do really well there. The kids who participated on Friday were all well-accomplished and had a lot of insight to offer. Then again, these are obviously the students who go the extra mile. I'm sure there are others that float through their 3 years and get nothing out of it, but you'll find that anywhere. It was obvious to me that there is a LOT to be gotten out of the Miami experience if you so choose.
Hope that helps! I'd be happy to elaborate if you're curious about anything in particular!
Non-Traditional Students / Re: Married life and law school« on: March 27, 2008, 04:16:52 PM »
wow, congrats to all the newlyweds and soon-to-be newlyweds!
I think it's kind of like everything...if you're committed to doing it and it's what you want you'll make it work. I don't think I would recommend it though (not that I have any experience with it)!
Acceptances / Re: ACCEPTED TO U of MIAMI!!!!!!! 2008« on: March 27, 2008, 10:47:37 AM »
Thanks Cosmo! That makes me feel even better about my decision! Honestly I just figure that I was going to commit and commit all the way...it helps that's it's a "hometown favorite" though. I'm not going to torture myself about rankings.
Acceptances / Re: ACCEPTED TO U of MIAMI!!!!!!! 2008« on: March 27, 2008, 10:33:02 AM »
I know it's still the same school it was yesterday, but I'm still a little bummed about the drop. I really wanted to go to Miami, not only because it is a good school, but also because this is where my whole life is and where I plan to practice. I think why the drop is hitting so hard is because I also didn't receive a scholarship even though my numbers are solid (I applied late). I just can't stand the thought of paying full tuition. I really do hope that the numbers start to climb up again.
This is similar to my situation...I really don't think you should be upset about the numbers drop. If Miami is where your life is and where you want it to continue to be then if you do reasonably well at Miami, regardless of the numbers drop, you should be set in Miami.
I'll let you all know how it goes tomorrow....although we all know I'm biased. I promise I'll try to give an honest account.
Acceptances / Re: ACCEPTED TO U of MIAMI!!!!!!! 2008« on: March 27, 2008, 08:59:07 AM »
Anyone else going to ASD tomorrow?? I am!
General board for soon-to-be 1Ls / Re: When should I leave my job?« on: March 21, 2008, 08:56:23 AM »
It seems like all the worker-bees on this thread are good at saving, and are working to have a bunch of savings going into 1L. Am I the only one trying to work off my debt, simply so that I can take on much much more during law school
Where should I go next fall? / Re: Strangest Rejections / Headscratchers?!« on: March 20, 2008, 11:28:09 AM »
I should probably also mention that I really grappled with whether or not to claim URM status on my application because I didn't want to feel like I had been accepted just because of that. On my UG application I decided NOT to claim URM status and I got into a fabulous school. This time around I decided that if other people were taking advantage of it there was no reason that I shouldn't. There are some aspects of this whole debate that I really don't agree with, but the principle is at heart a good one. My issue is with people who just assume that because you're a URM you're mediocre and taking advantage of the system. Or worse, accusing me of whining because I didn't get in somewhere and am a URM - as though URMs just assume that we can float through life while others work hard. Shame on you.
General board for soon-to-be 1Ls / Re: When should I leave my job?« on: March 20, 2008, 09:32:02 AM »
I've been agonizing over this very topic for the past month. I absolutely HATE working at the firm I've been at since last July and have gotten enough time in that I can still leave on good terms. I'm actually considering taking a more flexible, lower-paying, no benefits job at the zoo or a country club from April - July. I feel like some time away from the legal world and more days off is a break that I need desperately before starting school. However, the pay is good here and the health insurance is important so I'm trying to talk myself out of leaving. I would stay and just leave in mid-June when my lease is up and move to my new city (Pittsburgh or Columbia), but once I hit a year in mid-July I get two weeks paid vacation that could go towards a laptop or the cruise my SO and I want to take....happiness now or money later???
Money AND happiness later


text:
Fall under the spell of the dazzling Pacific Northwest during this exciting adventure. Hike and explore the Cascade Mountains during an unhurried journey beginning in Seattle, Washington and concluding in Portland, Oregon. From Mount St. Helens to the Columbia River Gorge, you'll find the view spectacular.
A commitment to responsible travel has directed Off the Beaten Path's internal compass from our beginning. We constantly improve our journeys and operations to be a beneficial and sustainable component of the social and natural worlds where we work. Educating our clients about the issues that matter throughout our territories, we know travel plays a critical role in fostering understanding and conservation.
The breathtaking landscapes, vibrant wildflower meadows, and unique wildlife-viewing opportunities make this a wonderful trip! You'll also gain a fascinating perspective on how the earth shapes itself as you meander through the magnificent Pacific Northwest.
August 5-10, 2012
From $2,395
NOW AVAILABLE!! September 9-14, 2012


text:
South Korea: Stop the brutal torture of dogs and dog meat consumption
Please watch this video: http://youtu.be/3uR8R8Mu70Q
The petition to stop the brutal torture of dogs and dog meat consumption in South Korea. Over 2 million dogs are brutally killed in South Korea every year. That's over 5,000 dogs a day who get strangled, burned, electrocuted or beaten to death for their meat.
The South Korean government has accepted Animal Protection Laws which make animal torture illegal, but those laws have never been properly enforced in the country. The dog meat industry continues to thrive and the officials are reluctant and indifferent to ban it. Oh, sorry, except during the 1988 Seoul Olympics and 2002 FIFA Cup when dog meat restaurants were forced to shut down temporarily in fear of bad impressions of South Korea. Although forbidden to advertise themselves on main streets or in English, over 6,000 restaurants today serve dog meat in South Korea. And they don't get closed down. You can help us change the life of millions of dogs. International support against dog torture and dog meat consumption is the only way to put pressure on the South Korean government to protect animal rights for real and ban the dog meat industry in all forms.
Please watch this video - "Abuse during the transport of meat dogs in S. Korea".
Please watch this video - "S. Korea's Dangerous Health Food - Inconvenient Truth About Dog Meat" (Part 1 and 2)
By signing this petition I support the following:
* Animal torture should remain illegal in all forms and in all countries.
* The government of South Korea has to ensure that Animal Protection Laws are followed in their country.
* Dogs are people's companions and helpers, not livestock for meat.
* Dog farms, raising dogs for food and killing them for meat should be made illegal.
* Selling dog meat in restaurants has to be banned.


text:
Norma Naranjo's Tamales
IngredientsFor the husks and tamale dough
- One 8-ounce package dried corn husks, approximately 48 individual husks
- 3 cups masa harina (preferably Maseca brand)
- 6 tablespoons (3/4 stick) unsalted butter, softened
- 1/4 vegetable oil or fresh lard
- 3/4 teaspoon kosher salt
- 1 1/2 teaspoons baking powder
- About 1 1/2 cups warm water
For the filling
- 1 teaspoon vegetable oil
- 3 cups diced peeled calabaza, zucchini, or summer squash, in 1/2-inch pieces
- 1 cup Red Chile Sauce
- 2 cups fresh chico corn kernels or other small, sweet corn kernels
- 4 to 6 roasted green chiles (canned or fresh), seeded and thinly sliced into 2-inch-long strips
- 2 cups shredded mozzarella or other fresh mild cheese
1. To prepare the husks: Separate the bundle into individual husks, place them in a pot of warm water over medium-low heat, and simmer for 5 to 10 minutes, until soft. Remove from heat, place a plate on top of the husks to keep them under water, and soak for 1 hour.
2. Meanwhile, prepare the dough by placing the masa harina in a large bowl. Knead in the butter. Add the vegetable oil. Add the salt and baking powder and knead to continue thoroughly. Add the water, 1/2 cup at a time, stirring or kneading after each addition, until the dough is slightly pliant and rather pasty. Cover and set aside.
3. To prepare the filling: Warm the vegetable oil in a cast-iron skillet over medium-high heat. Add the squash and cook 1 to 2 minutes, shaking the pan so that each side of the squash toasts slightly. Transfer to bowl.
4. To assemble the tamales: Pat the cornhusks dry and cut into 4-inch squares. Cut some of the husks into thin strips for tying the tamales (cut at least 40 strips). Spread 1 tablespoon of the dough in the center of a husk square to create a 2 1/2-inch square. Brush a little chile sauce over the dough, sprinkle on a little squash, and then a little corn. Lay a piece of green chile on the middle of the filling and sprinkle with cheese.
5. As if covering a small package with wrapping paper, fold the sides of the husk toward the center, then the ends. Tie the bundle with a husk strip. When the tamales have been assembled, place upright on a steaming rack over boiling water. Cover and cook for 20 minutes. Serve as an appetizer or with a green chile sauce.
Source Information
Reprinted with permission from One Big Table by Molly O'Neill, (C) 2010 Simon & Schuster
Epicurious.com © Condé Nast Digital, Inc. All rights reserved.


text: Jim Jefferies – Studs n Sluts – Watch more Movie Trailers This saturday – May 16th, at 10pm/9c – HBO airs "I Swear to God," the new standup special from Aussie-born, British-trained and U.S.-touring comickster Jim Jefferies. You may remember him from his last HBO performance on "Down + Dirty With Jim Norton," in which he describes his experience with penile tumors. Get more info on "I Swear to God" at HBO's official site, and check out some more clips from the show after the jump, including a rant about No Smoking signs and the last World Cup in Germany. Oh, and we threw in the clip about penile tumors, too. You're welcome, cancer comedy nerds.


text:
England fan cycles 5,000 miles through Brazil to World Cup opener (+ video)
Andy Smith visited all 12 of tournament's host cities on 5,000 mile, five-month charity ride
One England fan at last night's World Cup match against Italy in Manaus had a more memorable journey there by most – he'd spent five months cycling 5,000 miles through Brazil, visiting all 12 of the tournament's host cities on his way.
Andy Smith gave up his job as an accountant to set off on his travels in January, raising money for charity through the ride which began in Porto Alegre in the south of the country and took him north to Manaus, capital of the Amazonas region.
Check out our daily Facebook post here: http://t.co/6inDGyE1SS @SmudgerAndy #SambaCycle pic.twitter.com/DAyqGZLdRn
— INBrasil2014 (@INBrasil_2014) June 14, 2014
He told the BBC: "I wanted to have an adventure, I wanted to do a cycle tour, and I really wanted to come to Brazil for the World Cup. So when I realised I could put all those things together, it was perfect.
"I looked at a map of Brazil where the football stadiums are for the World Cup and the route just kind of appeared to me.
"I thought, wow, what a great way to explore this giant country and try to learn about the different cities, the food, the culture, the music and come to the World Cup hopefully as a bit more of an enlightened foreigner, rather than just thinking of the stereotypes of half-naked dancing samba on the beach and drinking Caipirinha which people imagine from Rio.
"But this country's so much more, it's so diverse, I'm just delighted to have seen it and experienced a little bit of all these places.
"I need a job, I'm running out of money, and I need to get on with my normal life, unfortunately. I'd love to be a professional cycle tourer, some people do, they write books and make films, but I'm not sure I can become that."
Smith has charted his travels on his Smudger Samba Cycle website and through videos posted to Vimeo. He undertook the trip on a Thorn Raven, and in this video talks about the bike to a reporter at Rio's Maracana stadium, which will host the World Cup final.
Congratulation to Andy . Excellent story and what an adventure.
posted by Rupert [171 posts]
15th June 2014 - 16:47


text:
Article ID: 927977
On This Page
Microsoft has released security bulletin MS06-071. The security bulletin contains all the relevant information about the security update. This information includes file manifest information and deployment options. To view the complete security bulletin, visit one of the following Microsoft Web sites:
Known issue with this security update
Additional information about this security update
Collapse this tableExpand this table
Article ID: 927977 - Last Review: June 20, 2014 - Revision: 4.0
Give Feedback


text:
IRS Circular 230 Legend: Any advice contained herein was not intended or written to be used and cannot be used, for the purpose of avoiding U.S. Federal, State, or Local tax penalties. Unless otherwise specifically indicated herein, you should assume that any statement in this communication relating to any U.S. Federal, State, or Local tax matter was not written to support the promotion, marketing, or recommendation by any parties of the transaction(s) or material(s) addressed in this communication. Anyone to whom this communication is not expressly addressed should seek advice based on their particular circumstances from their tax advisor.
Caveat: These are ROUGH meeting notes to help you follow the audio lectures on this web site. Do not rely on these notes for any decision making. Similarly, the audio file of this seminar merely presents general planning ideas for trustees, not specific advice or guidance.
- Introduction – Martin M. Shenkman, Esq.,
. Paramus, New Jersey
- Family dynamics, divorce rate, asset protection concerns, aging population, large wealth transfers, all indicate increasing frequency of use of trusts.
- Trustee liability and litigation – Melvyn Bergstein, Esq. of Walder, Hayden & Brogan, P.A. of
. Roseland, New Jersey
- Often it is not possible to avoid estate litigation.
- Estate litigation can be the ugliest of all litigation. It often arises out of familial relationships and the emotions it generates make such litigation both contentious, and intractable. Nit infrequently, the genesis of estate litigation starts when the siblings are coming out of the womb. Too often many of the parties to estate litigation have agendas long in advance of the death. The death of the parent or another benefactor triggers and set off a dynamic that is beyond reason. It can truly bring out the worst in the people involved.
- Most disputes could be handled quickly.
i. Gather information.
ii. Review the law.
iii. Evaluate the equities.
iv. Arrive at a clinical resolution.
- Unfortunately, the above result often doesn't happen.
i. Emotions of participants.
ii. One or both lawyers may be unprofessional or pursuing a self interest.
iii. The relationship between the lawyer and their client may be something other than the clinical and logical relationship it should be.
iv. Sibling or other rivalries.
v. A myriad of issues can hinder a reasonable resolution of the estate problems.
- Drafting issues in the documents can be significant.
i. Too often the documents (wills, trusts) ignore the people component.
ii. How have the people lived? Who has what types of assets? What are the expectations of the family members?
iii. Attorneys should be obliged to be counselors, not just Scribner's. Many lawyers see their roles solely as technicians. They simply execute their clients' wishes uncritically. Other lawyers see themselves on the other end of spectrum and function almost like therapists.
iv. As a litigator, one sees documents setting up trusts which have no human component. The real life problems, the people issues and depth of emotions, all can be foreseen.
v. The will and trust should reflect the intent of the testator and grantor. But the "counseling" component should be part of the lawyer's role. Ultimately, the lawyer should draft what the client wants.
- Do I Want to be the Trustee?
i. This is the first issue to address.
ii. Ask yourself before accepting the appointment as trustee whether you really want the role, and whether you can really carry it out.
iii. The next question, before accepting is to review the trust document. Find out about the family. What are the family dynamics? Have these issues been considered? Example: If children of first spouse are trustees for the second wife's trust, every dollar they give her will be a dollar they don't get. This is almost begging for a problem. Regarding the second wife, if later has health issues or becomes incompetent, a court may have to intervene to determine how distributions should be made. But these are the issues that the trustee to be should evaluate.
iv. **HAVE A MEETING WITH YOUR FIDUCIARIES BEFORE THE DOCUMENTS ARE ACTIVATED**
v. Have a family meeting to review issues and feelings in advance.
vi. The concept that people with different points of view should be allowed to be heard. The fear that this will split up a family is often an excuse. In many cases airing the issues will avoid worse problems later.
- A same problem presented to different lawyers is likely to get a very different recommendation and perspective from each.
- Before accepting a trusteeship, understand the circumstances and read the document. Ask the grantor or testator questions about what is going on in the family, what their goals are, and other questions.
- How Can You get in Trouble as a Trustee – Melvyn Bergstein, Esq.
- Use common sense. If it seems "evil" it is likely to be bad and you might face dismissal, suit. See NJSA 3B.
- If you receive an order from the court and you don't follow up it will be trouble. Courts tend to be very sensitive to the issues facing trusts and protecting beneficiaries' interests.
- If you embezzle, waste, misapply funds, commingle funds, leave the jurisdiction, neglect your responsibilities, become of unsound mind, incapacitated to do business, etc. you can be removed.
- You have to hold your end up. If you are a co-trustee or co-fiduciary and don't fulfill your responsibilities you can be removed as trustee.
- Making a "false suggestion" in getting the letters of trusteeship, you will be removed. Example, you tell the surrogate your client has died and they haven't.
- If the document contains a contingency that has expired you will be removed. This is a limitation on your power and right.
- If you change your address and do not give the court notice you can be removed.
- If you remove property out of the state without court approval you can be removed.
- If you don't appear for a court citation or summons you can be removed. The court can unilaterally dismiss you in such a situation. If you cannot be found to be served with a court order you can be dismissed.
- If the will or trust agreement has been declared invalid in another state you can be removed.
- If you commit a felony or commingle funds you are removed or terminated as trustee.
- Conflict of interest issue is important to be wary of.
- Most estate litigation is funded out of the proceeds of the estate unless the executor is involved in wrongdoing himself. For example, if there was undue influence exercised by the executor to get appointed, the court may not permit payment of legal fees by the estate. This is a variable. Don't assume you will have all your costs covered, it is not assured.
- If the trustee is involved in discretionary decision-making, the beneficiary not receiving funds may protest. The displacement of the anger onto the executor or trustee is enormous. It too often becomes a real battle ground. If a professional makes the decision as to distributions, the beneficiary reactions are often beyond reason. Is there a face saving middle ground?
- It is essential that the fiduciary (trustee, executor, etc.) must believe that each beneficiary is being treated fairly. Bring the lawyers and beneficiaries in for a meeting and try to find a middle ground.
- The issues are often human problems, not technical problems.
- What is more important? Maintaining a family relationship or fighting over the "thing" (what is in issue or what is being litigated). Often the real problem is the relationship, not the thing being litigated.
- If the litigation is frivolous you might possibly make the litigant pay the fees. This is difficult.
- Courts are reluctant to dismiss trustees and executors. This is hard because this is who the donor or testator appointed. You need a high standard of clearly and convincingly to prove that the fiduciary has violated one of the statutory basis for removal. It is tough to terminate or dislodge the fiduciary.
- Using an Institutional Fiduciary – Sharon Klein, Esq., Fiduciary Trust Company International.
- The role of the trustee is to balance the competing interests of the current and remainder beneficiaries.
- When you have a conflict and have to make a decision that benefits one beneficiary over another. You need to understand the conflicts and how they arise.
- Conflicts often arise in 3 areas:
i. Investment arena. How does the trustee invest the trust assets to balance competing interests.
ii. Distribution field. How and when should a trustee make distributions and how can the trustee use the unitrust or power to adjust to balance competing interests.
iii. How is tax burden to be shared? How and what tax elections should be made? How do you determine which client or beneficiary bears the brunt of this.
- Conflicts in the Trust Investment Arena – Sharon Klein, Esq., Fiduciary Trust Company International,
. New York, New York
i. Prudent Investor Act governs the investment of trust assets.
ii. Must formulate overall strategy to meet trust objectives.
iii. Not individual security selection but rather an overall allocation based on facts and circumstances, size of trust, anticipated duration, and other factors listed in the statute.
iv. Trustees must invest for total return – income plus growth.
v. Must consider income, growth potential, and risk attributes of each asset.
vi. This creates conflict between income beneficiaries who are primarily interested in growth, especially if constrained by traditional definitions of accounting income.
vii. Base line objective of a trustee is to preserve purchasing power. Trust portfolio must be designed to keep pace with inflation. Mere preservation of principal is not sufficient unless purchasing power is preserved.
viii. No investment is inherently too risky, but risk must be managed.
ix. Must diversify unless determine that it is in best interests of beneficiaries not to.
x. Delegation of investment responsibility is permitted if skill and care is exercised in delegating and it is monitored.
xi. Prudent Investor Act sets forth a standard of conduct. Must document that this has been done.
xii. Different asset classes have different return expectations. The higher the return generally the higher the volatility. The role of the trustee in constructing the portfolio is to mix investment classes to get the best return within the appropriate risk parameters.
- How do you construct a portfolio that complies with the prudent investor act.
i. Each portfolio has a yield component and a capital appreciation component, and the aggregate of the two is the total return.
ii. Must keep pace with inflation so must evaluate returns versus inflation.
iii. A trust which is 65% fixed income and 35% equities provides the minimum exposure to equities necessary to keep pace with inflation. This might imply that every trust should have some exposure to equities.
iv. Consider taxes and fees in making the asset allocation.
- Power to Adjust and Unitrust.
i. Depending on State
1. Power to adjust.
2. Unitrust election.
3. Choice between power to adjust and unitrust regimes.
– power to adjust between 3-5%. Prior to that there was a 4% safe harbor. The change was made to conform to IRS regulations that a 3-5% adjustment between income and principle is deemed reasonable. New Jersey
– power to adjust and flexible unitrust regime between 3-5%. Delaware
iv. Varies by state.
v. Unitrust has fixed percentage
- Principal and Income Act and Prudent Investor Act.
- How do you determine what to do?
gives you a band from 3-5% to adjust. New Jersey
ii. How do you determine what to do?
iii. Start the analysis.
1. If you had a balanced portfolio with a 7.6% rate of return.
2. What if could get a 10.3% rate of return in a growth portfolio.
3. But look at components of return and note that most of the return at that level is in the growth portion.
4. If yield declines because portfolio is invested for growth, might be able to give current beneficiary (income beneficiary) the same return by making an adjustment from principle to income.
- How do you allocate tax burden?
i. Allocation of capital gains is a significant factor. Who bears the tax burden is a significant decision. With a unitrust regime you are locked in to whatever capital gains tax treatment the trustee elects in the first year of the trust.
ii. In contrast with a power to adjust you can adjust to deal with this.
iii. Consider how trust is invested. If the bond portfolio is tax exempt then the income is not taxable to the income beneficiary. If the bond portfolio is in taxable instruments the current beneficiary may have to bear this tax.
iv. Huge impact over duration of trust from what might be small tweaks in this.
- When you appoint a family member or friend as trustee, most individual trustees don't appreciate responsibilities and liabilities of being a trustee. Most individuals serve as trustee as a favor. There is a minefield of pitfalls.
i. Stock concentration can be a problem.
ii. Even if the trust instrument absolves her of responsibility from retaining a concentrated block of stock, case law has still held the trustee responsible (liable) even when the trust had permitted it.
iii. Must document:
1. Why the concentrated position is being held.
2. Demonstrate that you are monitoring the stock.
3. Language in the trust.
- Consider the Astor case and Atkins case. Many issues plague use of individual trustees.
- To minimize liability as a trustee the cases and law teaches us:
i. Carefully examine the individual facts and circumstances of the trust, beneficiaries, etc.
ii. Do not blindly rely on protection in the trust instrument.
iii. Must maintain communication with beneficiaries.
iv. Must carefully maintain records.
- Investment Policy Statement ("IPS") – Greg Plechner, Greenbaum and Orecchio, Inc., Old
. Tappan, New Jersey
- From a fiduciary perspective a portfolio should be created that accomplishes the objectives which a trustee has.
- What is the process to create an IPS?
- Make certain that there is understanding of what the investment manager's role is and what methodologies will be used to accomplish those goals and this should be embodied in an IPS.
- Old approach of paying out income and preserving principal has given way to total return in a more modern view.
- As wealth increases clients often become risk adverse. Is this appropriate for a trustee? Cannot ignore the risk of inflation.
- What is an IPS?
i. Written document.
ii. Prepared by the investment advisor or portfolio manager.
iii. Describes goals and objectives for investment.
iv. Client for a trust is the trustee.
v. Purpose is to create transparency as to how assets of trust will be managed.
- IPS Contents.
i. Prepare financial plan, analyze cash flows, review insurance coverage, and create long term projections addressing client goals.
ii. End result of the process is a target rate of return necessary to accomplish goals.
iii. This is how you go from financial planning to investment management.
iv. Define the asset allocation model to achieve that target rate of return.
v. Establish management procedures to achieve this objective.
vi. Show communication of returns, and other matters pertaining to tax, performance and other management objectives.
vii. Time horizon – how long will this IPS be valid.
viii. Agreed upon components may include various matters.
ix. Which accounts will be managed. What is included and what is not.
x. Constraints and restrictions on account.
xi. Background data.
xii. Variance limits.
xiii. Signature of all parties to IPS.
- Review of Sample IPS.
i. Time horizon, plus extension.
ii. Accounts to be managed. Market value of account.
iii. Cash flow. What deposits are anticipated to come into the account. This information is used in re-balancing of portfolio. Risk is managed by re-balancing of portfolio. In rough terms, sell the winners and buy the losers in order to maintain balance.
iv. Withdrawals that are anticipated (cash out flows). Default cash position of say 1%.
v. Who is actually managing and directing investment philosophy and policy, e.g. the trust agreement.
vi. Fees. Expenses.
vii. Purchasing power rate of return.
1. Rate of risk must increase to get better rate of return. But if you can eliminate uncompensated risk you can achieve the same return with less risk and exposure. Diversification can often accomplish this.
2. Diversification use to be within an asset class, but modern portfolio theory stresses diversification across different asset classes.
3. Net return.
viii. Restrictions on portfolio design.
ix. Additional cash holdings to fund distributions.
x. Define and express range of methodologies available to come up with a target rate of return.
1. One is a risk free rate of return and layering different target rates of return on top of this based on different factors. What methodology is being used. Example, if you say bonds will get a 5% rate of return, what methodology is used to come up with this assumption.
2. Portfolio design is part of the IPS.
xi. Distinction between asset class investment (passive) and active management (ability of individual to outguess or outperform the capital market rate of return).
xii. Timing. When it will be implemented.
xiii. Re-balancing of the portfolio. This is a re-alignment of the target allocations from current back to the target allocations. Example: once per quarter? More frequently?
xiv. Understanding that a deviation from the target design could change risk and return parameters.
- Portfolio asset mix.
i. Some advisers use target portfolios, some use customized. Consider taxable versus tax free, risk tolerance, age and other factors.
ii. Quantify risk, e.g., standard deviation. This can guide and explain the different scenarios of downside risk, etc.
iii. In one of 20 years what is the worst downside you might experience with the particular investment mix.
iv. 100 year storm scenario – what is the worst case in 1, 2, 3 and 5 year scenarios.
v. All this can become part of the investment policy statement.
- IPS creates a mutual understanding between the owner (trustee) and manager (investment advisor, wealth manager, etc.).
- Trustees should have an investment policy statement to communicate ultimate goals.
- Insurance, Insurance Trusts, Insurance Reviews – Steven A. Fishman,
NorwoodFinancial Group, LLC, . Paramus, New Jersey
- Report, background, of TOLI – "trust owned life insurance".
- TOLI is a popular estate, financial, asset protection, tax and other planning tool.
- Life insurance can be used to create cash where it did not previously exist and where and most importantly, when, needed.
- $15 Trillion dollars of trust owned life insurance in force in 1999.
- 40% reduction in premiums are common from review of policies that have been outstanding policies.
- There are a myriad of new policies and underwriting. Life insurance is often cheaper now than five years ago because of increasing longevity. Insurance companies understand health issues better than in the past and are more willing to underwrite policies for people with health issues that in past years would have been declined.
- Product design has become more sophisticated: no lapse universal life, etc. and etc.
- What do you need for a life insurance review:
i. Policy.
ii. Correspondence.
iii. Premium notices (some show dividends).
iv. In force illustration.
1. Should receive at the end of every policy anniversary.
2. Planned premium should be reflected. That is the amount of money the insured was getting billed.
3. Cash value.
a. Year prior.
b. Is it declining?
4. Cost of actual insurance.
a. If cost exceeds payment the differential may come out of cash value.
5. Forecast, if you pay planned premiums when the policy will expire.
- Options.
i. Continue policy.
ii. Cash in policy.
iii. Sell policy with a life settlement.
- Policy audit.
i. Not a proposal to buy life insurance.
ii. Obtain an in-force ledger for the actual policy.
iii. Payment projections.
iv. Evaluate cash value.
1. What is payment on cash value?
2. If cash value goes up what happens to death benefit? Does it increase or stay the same?
3. When does death benefit expire?
4. How long is coverage guaranteed.
- What if a premium is missed?
i. To have a policy reinstated requires new underwriting.
- Beneficiary claims.
i. Beneficiaries have sued trustees on the basis that they did not shop insurance policies and premiums so that less coverage was obtained than could have been for the premiums paid.
- 1035 Exchange of one policy for another.
- Evaluate whether changing the policy or coverage will benefit the beneficiaries. What are the current goals?
- Evaluate benefits of sale of policy and compare that value to the cash value of the policy. Does the insured want the policy sold? Is that relevant to the beneficiaries or trustee?
- Income Tax Considerations of Trust Planning – An Overview – Donald Scheier, E.A., Withum Smith + Brown, Morristown, New Jersey.
- Death of trustee.
i. Accounting prepared.
ii. Formal accounting approved by court versus an informal accounting.
- What is situs of trust?
i. Which state income tax should be paid.
ii. If filed incorrectly, what if statute of limitation has run? May only be able to file for refunds for past 3 years.
- You cannot prepare a tax return without reviewing the trust document.
i. Don't simply rely on last year's income tax return. SALY (same as last year,) is not sufficient.
ii. You need to review the trust document to determine what you have to file for income tax purposes.
- Review applicable tax and related laws to ascertain what should be done.
- How do you determine what to charge?
- Summary sheet for a trust should be prepared.
i. Name of the trust. Sometimes the manner in which a tax return is filed may differ with name on SS-4 (EIN), or how it is known. Whatever the ID number was filed under should be what is on the income tax return.
ii. Name and addresses of trustees. This is important for situs issue, see below.
iii. Situs.
1. Where was the instrument written? Must state clearly.
2. What is the tax situs. This is not a simple question. The fact that a trust was written in
New Jerseydoesn't make it taxed in . It is a New Jersey New Jerseyresident trust if set up by someone in . New Jersey
a. Key cases: Potter and Pennoyer. If you have a
New Jerseygrantor and name a New Yorktrustee and a New Jerseyperson is the beneficiary, this is not a taxable trust. New Jersey
b. Original cases did not make the residency of the beneficiaries a factor, but it is the domicile of the trustee that is determinative currently.
c. The above assumes no source income in
. New Jersey
i. Income earned from a business or from real or tangible property located in
. New Jersey
d. See instructions on NJ-1041.
Trust. New York
a. Section 605.
b. If no
New Yorksource income and no trustees in New York, even if set up by New Yorkresident and a New Yorkresident trust it is not a taxable trust. New York
4. If done wrong consider filing amended income tax returns with the state but the statute of limitations may affect the ability to get it.
5. Many trust documents permit the trustees or others to move situs. This is becoming more common. This is why you must get the current address of the trustee every year.
6. Rules differ by state.
: California
a. If you have one beneficiary or trustee in
Californiayou have a tax nexus. California
8. Determine which state or states to pay tax to. On a federal level state law may be important to the interpretation of the trust.
iv. Name and address of beneficiaries.
v. If you want to avoid state taxation you may be able to structure the trust to avoid state taxation.
1. Example: name an institution in
Delawareand if the beneficiaries are not in you may avoid state tax. Delaware
vi. What type of trust is it?
1. Charitable remainder trust taxed under IRC Section 664.
2. Charitable lead trust taxed as a split interest trust.
3. IRC Sec. 651 a trust which must distribute out all of its income. This type of trust is called a "simple" trust. But this is not the definition of a simple trust. A simple trust must distribute out all of its income, but also cannot distribute out principal (corpus) and cannot have a charitable beneficiary.
a. A marital trust (QTIP, Qualified Terminable Interest Property Trust).
b. Minor's trust, to distribute all income to beneficiary each year.
c. Complication – what is "income"? You may think income for a simple trust is dividends and interest. You must consider the Principal and Income Act provision.
i. You have a partnership interest in the trust.
ii. The partnership has dividends, interest and capital gains.
iii. Is the income from the partnership income, principal, or a combination of the two? In many states, unless the instrument says it differently (some leave it in the hands of the trustee, for the trustee's discretion), partnership income is determined by distributions, not by the underlying investments. If the partnership has interest income but makes no distributions the K-1 amount is not income under state law.
d. The accounting/tax programs have set defaults in it. If you input dividends, interest and capital gains, the accounting/tax preparation program for a simple trust dividends and interest will go into the determination of income for the beneficiary. This is because these programs use a common default. Most of the more sophisticated programs permit you to override the defaults, but practically speaking, how can you evaluate this under the pressure of tax time? Most larger institutions evaluate the investments and make the allocations.
e. Another allocation to consider is mutual funds had short and long term capital gains. Short term capital gains in a mutual fund, other than on monthly statement, are not shown on Form 1099-DIV since treated as an ordinary dividend. So if you have a short term capital gain (
modified its statute with the Uniform Principal and Income Act ETPL 11A) says that what is allocated to principal is what is treated as a long term capital gain. This made the above treatment of mutual fund dividends interests easier since short term capital gains are income under state law. These short term capital gains are distributable to the income beneficiary. But if you go back a few years short term capital gains presented considerable problems for tax return preparers. New York
f. You can have a reserve for depreciation and still be a simple trust, but this is not common. Some trusts set up a reserve or sinking fund to protect the remainder-man. This is more of an accounting issue than a tax issue.
4. What happens with a sprinkling trust?
a. Example, distribute to defined members of a family.
b. In a simple sprinkle trust you have to distribute all income but you don't know who. It is easier if the instrument in such a case included a default: "If all income is not distributed then it shall be distributed to Mr. X".
5. What if you don't have cash on hand, what can you do? Can you distribute stock in kind? Usually the trust document permits this, but you must read the trust document. If permitted to be done, you can make a distribution in kind to satisfy the monetary amount that has to be distributed. If a distribution of property in satisfaction of a pecuniary amount it is deemed as if you sold that property. This is equivalent to the trustee having sold the property and given the cash received to the beneficiary. When this amount is included in DNI the beneficiary obtains a tax basis equal to the value treated as taxable.
6. Termination of Trust.
a. What happens in year of termination?
b. When you are distributing other than income you cannot have a simple trust.
c. A termination year cannot be a simple trust year.
vii. Complex trust is anything other than a simple trust.
viii. Grantor trust.
1. The grantor is taxed on the trust income, or it is taxed to someone who is treated as a grantor.
2. Why is a trust taxed to the grantor?
a. Treas. Reg. Sec. 1.671-1 lists reasons that a trust is taxed as a grantor trust.
i. Grantor or non-adverse party (someone who does not have a beneficiary interest in the trust).
ii. IRC Sec. 674 - Achieve grantor trust status by giving the grantor to the grantor trust status. You can change this by having the grantor relinquish this power.
iii. IRC Sec. 676 power in grantor to revoke trust, a revocable living trust, etc.
b. History – IRS did not want to let grantors set up a trust and have it taxed at a lower bracket. So law was set up to have the funds taxed to the grantor. As the tax rates changed the paradigm for this type of planning changed. Now use it as an estate tax planning technique. Paying the tax on the trust income constitutes a tax free gift without gift tax. This is why many trusts for children or grandchildren are set up as grantor trusts.
- DNI - Complication of trust taxation.
i. Measure of what is taxable to the trust and what is taxed to the beneficiary.
ii. Unitrust amounts complicate this.
iii. Old rule capital gains excluded from DNI, but that is not the case.
iv. See Sec. 643.
of property may be included in DNI to calculate what is taxable to the beneficiary. Sale
a. What if you cannot distribute all income? Is it a simple trust? What do you have?
b. What of a simple trust. It is 12/31, how can you distribute the income if you have a payment made on 12/31? How do you get the income out? Practically speaking you cannot get it out. That is why the definition includes "distributable" income. Some trustees distribute an estimated amount and in the month or months following the year end they will make an adjusting entry to the beneficiaries.
c. What the current or income beneficiary is entitled to is determined under state law. How does this relate to the tax returns? For tax purposes you consider DNI = distributable net income. This is very different then fiduciary accounting income.
3. Extraordinary dividend may be classified as a distribution (e.g., Microsoft).


text:
The City of Chicago's Small Business Improvement Fund (SBIF) helps make improvements to small business properties in select Chicago neighborhoods. The program uses tax increment financing (TIF) revenues to help owners of commercial and industrial properties within specific TIF districts to repair or remodel their facilities for their own business or on behalf of tenants.
Program participants can receive matching grants to cover from 25% to 75% of SBIF-eligible costs with a $150,000 maximum assistance per project and per applicant. The grants come in a the form of rebates, reimbursing building owners or tenants for eligible expenses. The grant does not have to be repaid.
Expenses eligible for a SBIF grant include:
SBIF grants are provided to property owners after remodeling work is completed and all expenses are paid. Residential property, residential components of mixed-use buildings, and property leased to fast-food chains and certain other businesses are not eligible for the program. Vacant business property is eligible, but grants are not paid until the space is occupied by a business tenant.
Eligible Applicants
More Information includes:
Applications are processed by SomerCor 504 Inc.


text:
Steamed Pumpkin Bread with Walnuts and Dates
- 1/2 cup all purpose flour
- 1/2 cup whole wheat flour
- 1/2 cup yellow cornmeal
- 1 teaspoon baking soda
- 1/2 teaspoon salt
- 1/4 cup chopped dates
- 1/4 cup chopped walnuts
- 2/3 cup buttermilk
- 1/2 cup canned pure pumpkin
- 1/2 cup honey
- 1 large egg yolk
Generously butter 1 empty 28-ounce can. Place small rack on bottom of large pot. Pour enough water into pot to reach depth of 3 inches. Bring water to boil
Mix first 5 ingredients in large bowl. Stir in dates and walnuts. Whisk buttermilk, pumpkin, honey and yolk in medium bowl. Add to dry ingredients. Stir just until blended. Transfer to can. Cover can with buttered foil, buttered side down. Secure foil tightly by tying kitchen string around can just below top rim.
Place can on rack in pot; pour enough additional hot water into pot so that water level is 2/3 up sides of can. Bring water to boil. Cover pot; reduce heat to medium-low and simmer until wooden skewer inserted into center of bread comes out clean, occasionally adding more hot water to pot to maintain water level, about 1 1/2 hours.
Using tongs, transfer can to another rack. Cool 10 minutes. Remove foil. Run knife around sides of bread. Gently shake can to remove bread. (Can be made 1 day ahead. Cool completely. Return bread to can. Cover tightly with foil and secure with string. Store at room temperature. Steam bread in covered can on rack set over simmering water until heated through, about 15 minutes.) Cut into slices. Serve warm.
Epicurious.com © Condé Nast Digital, Inc. All rights reserved.


text:
Don't have a login?
Create an account here.
Don't have a login?
Create an account here.
The Connecticut Huskies continued their underdog run in the Sweet 16 with another upset over the Iowa State Cyclones. They prevailed in a high-scoring matchup that ended with a final score of 81-76.
The Cyclones rallied late in the second half to make it 67-63 with two and a half minutes remaining, but the Huskies pulled away with clutch free throws.
The Huskies were led by DeAndre Daniels, who scored 27 points, according to the Associated Press. He scored 19 of his points in the second half and also grabbed 10 rebounds. Shabazz Napier added another 19 points for the Huskies, and Ryan Boatright chipped in 16.
They excelled at their shooting by making 52 percent of their shots from the field, including 47.4 percent from the three-point line.
Dustin Hogue led the Cyclones with 34 points, according to WFSB. This was on 15-for-19 shooting, marking a career-high. Big 12 Player of the Year Melvin Ejim was shut down, scoring only seven points on 3-for-13 shooting.
The Huskies will next face the winner of the Michigan State-Virginia game.


text:
Lowe's Build and Grow Kid's Clinic: Register NOW for FREE Binoculars Event on September 13th
This Hip2Save.com Deal was hand-posted on Monday, August 25th, 2014 at 11:29 am.
Here's another upcoming Lowe's Kids Clinic that sounds like fun! On Saturday, September 13th, at 10AM, head on into Lowe's where kids can make FREE Binoculars! Be sure to register your kiddos now as spots tend to fill up quickly! If you've never attended one of these free Kid's Clinics, check out my previous experience here.
(Thanks, Family Savings & Freebie Shark!)
16 Hip Readers Commented
Thankyou so much Collin
Thank u so much colin.
My little guy is almost 4. Does anyone know if that would be an acceptable age for these kind of projects?
Yes. We take our 2.5 year old every time. :)
Yes! You'll have to help him out a little, but he will love it.
Yes! I take my 5 and 3 year old's and they both love it. I have to help the 3 year old more but they still have so much fun.
My boys are two and we took them over the weekend. They had fun and yours older so he will love it!
Will these be of interest to girls too?? I have a 3 yr old!
Yes, great for girls.
Yes! It is fun for all kids. There are just as many girls as boys at our store :)
My husband took my two oldest girls (9 years old and 4 years old) for the first time this past weekend and they loved it!