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Two Real Salt Lake players who will perhaps miss former assistant coach Robin Fraser more than anyone spoke up Tuesday, just hours after Chivas USA scooped up Fraser to become the Goats' sixth head coach in franchise history
Chris Wingert and Nat Borchers both had similar paths under Fraser, who was a two-time MLS Defender of the Year during his 10-year playing career.
"Chris and I both feel that Robin's been huge to our success individually as players – we've both basically grown up with him as players," Borchers told MLSSoccer.com. "It's tough to see him go, but quite frankly he's due."
Borchers was a rookie in Colorado in 2003, and played alongside Fraser with the Rapids before Fraser eventually retired following the 2005 season.
[inline_node:325907]"I can't say enough about how much Robin's meant to me and my success," Borchers said. "I played with him my rookie year in the league. I played right next to him, and learned a ton that year.
"I probably wouldn't have come to Salt Lake if it wasn't for him recommending me to the coaching staff and organization," Borchers added.
Following the 2003 season, the then-37-year-old Fraser moved onto Columbus, where he won his second Defender of the Year award. There was another wide-eyed rookie who played with Fraser there, too: Wingert.
"He was the captain of the Columbus Crew when I came in as a rookie," Wingert said. "To have a guy like that to learn from is just incredible."
Like Borchers, Wingert also came to his current club largely due to the influence of Fraser.
"I was actually on a flight out to LA to go sign with them. Chris Albright had just gotten hurt and they needed a right back, and so they asked me to come out there," Wingert said. "And on my way, Robin had called me and said, 'Do you want to come to Salt Lake?' We notified LA, and it was a really tough decision for me to make. With Robin taking over as one of the assistants, I felt that [Salt Lake] could be a place where I could succeed."
Both players credit Fraser for many of the positives that have happened to them throughout their career, both personally and for the clubs that they have played for. They point to Fraser as being instrumental in the defensive success of Real Salt Lake last season – a defense that set a league record for fewest goals allowed (20).
"To be a head coach in this league you have to have a lot of characteristics, and I think one of his best characteristics is leadership," Borchers said. "He's a great leader in terms of what he does and what he says. He's extremely personable, and he definitely cares about his players, and about the job he has to do. And I think he's a master tactician – he's very intelligent in the way he prepares his teams. And he's got the will to win.
"You package all of those attributes up, and you've got a heck of a coach."


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2004-D 25C Wisconsin Extra Leaf High MS65 Certification #09555891, PCGS #914033
Expert Comments
Jaime Hernandez
The "2004-D Wisconsin Extra Leaf Quarters" are the only major varieties in the entire Statehood Quarters Program.
There were two different varieties discovered for the "Wisconsin Extra Leaf Quarters." One of them being the "Low Leaf" variety, which is the most common of the two. The second variety is the "High Leaf" variety, which is the scarcer of the two. Each variety has an extra husks on the left side of the corn, which are not visible on regular Wisconsin quarters.
These varieties were discovered late in December 2004 by Robert Ford. Immediately, the discovery of the coins broke out in the news and people all over the country were out searching for them. There were some reports that some individuals found up to hundreds of them at once from bank wrapped rolls, making it seem as if they were very easy to find.
In fact, I recall my wife, two sons (ages three and five) and my one year old daughter at the time, getting in the family car and traveling for a radius of about 75 miles trying to stop at every major bank. We were hoping to find some of these new varieties in rolls or in change. Later, it was confirmed that most coins were being found in the Tucson and San Antonio areas only.
Many times I don't remember what I had for lunch or dinner the day before. But, I do remember that weekend as if it was just yesterday, even if it was about f10 years ago. In the end, my family and I did not find any of these varieties but the memories of the great time my family and I had while searching for these varieties, are priceless!
Condition Census Learn More
|#1 MS67 PCGS grade
|#1 MS67 PCGS grade
|#3 MS66 PCGS grade
|#3 MS66 PCGS grade
|#3 MS66 PCGS grade

subset: commoncrawl


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No Easter basket? No worries
Laura Kruse, Staff Writer
The Easter bunny is on his way, and the Easter eggs are ready to go. But when Easter eve arrives, do you have enough baskets -- and are they in decent shape?
I was No. 5 of seven children in my family, and my parents gave up trying to collect enough Easter baskets before I was around.
Instead, our Easter tradition was to make nests out of our jackets -- which the Easter Bunny then filled with candy. That also meant that we had to go through all of our goodies before we could go to church services on Easter Sunday, unless it was an unusually mild spring in Minnesota.
Of course, some families cling tightly to their traditional Easter baskets. If you're one of them, you don't have to buy a beautiful basket every time your family expands. Instead, you can make your own.Here are directions to make a simple Easter basket:You'll need:
One plastic pint-sized strawberry basket (you know, those green ones)
Colored paper or ribbon
A couple pipe cleaners
Easter grass or shredded paper
First, cut paper or ribbon into strips. Then weave it in and out of the holes in the strawberry basket. Tape down the ends on the inside. Keep weaving different colored strips of paper or ribbons until all the holes have been filled -- and until you're satisfied with the results.
Make a handle with the pipe cleaners by hooking them through holes on opposite edges of the basket. If desired, decorate the handle with leftover ribbons.
Finally, fill the completed basket with Easter grass or shredded paper to provide a cushion for Easter eggs and candy.
Distributed by Internet Broadcasting. This material may not be published, broadcast, rewritten or redistributed.


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Artist's conception of a flare star in action.
(Credit: NASA).
Its ironic that the most common type of star also lies hidden from view in the night sky. Our Sun and others like it make up a paltry ~20% of the fusion-burning stellar engines in the Milky Way; the vast majority of stars are red dwarfs with less than %50 the mass of our Sun. And although Alpha Centauris C companion Proxima lies just over 4 light years distant, not a single red dwarf is visible to the naked eye. Weve written about other red dwarfs in the range of a backyard telescope, such as Groombridge 34 & Omicron Eridani; this week, wed like to turn your attention to a curious specimen in the constellation Cetus.


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Some properties allow cancellations up to 14 days before arrival. Check the policy before booking. Also, we strongly recommend following guidance from health officials as well as travel advisories from local authorities. Visit our help article
Our 2020 property listings offer a large selection of 605 vacation rentals around Pontlliw. From 293 house rentals to 121 cabin rentals, find a unique house rental for you to enjoy a memorable holiday or a weekend with your family and friends.
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But there are many other points of interest around Pontlliw listed on Vrbo where you can find your place to stay. Please use our search bar to access the selection of vacation rentals available near the point of interest of your choice.
Yes, of course. Vrbo has 293 Houses in Pontlliw. Our other popular types of vacation rentals in Pontlliw include:
But you can also enjoy a great stay in one of our other vacation rentals including Studios and more.
Yes, you can select your preferred vacation rental with pool among our 4 vacation rentals with pool available in Pontlliw. Please use our search bar to access the selection of vacation rentals available.


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This is a monthly column on the writing process. Topics will range from books and authors to writing conferences and workshops to the writing process itself.
Fante: A Family's Legacy of Writing, Drinking and Surviving. by Dan Fante. Harper Perennial. $14.99.
Every once in a while - a great, long while - a book comes along that profoundly chronicles the impact that life has on the writing process and vice versa. That's exactly the case with Dan Fante's memoir of himself and his father, John Fante.
Dan Fante is a writer in his own right, as his memoir attests. Beyond that, though, the younger Fante authored a number of other works, including 86'd, Chump Change, Mooch, Spitting Off Tall Buildings, Short Dog: Cab Driver Stories from the L.A. Street, Don Giovanni: A Play, Kissed by a Fat Waitress: New Poems and a collection of poetry with a title that we can't print.
Dan Fante is a wonderful writer - as wonderful as was his father. However, both suffered from the hereditary disease of alcoholism - a disease that unfortunately seems to target many writers. Dan Fante's grandfather and great-grandfather were alcoholics as well. As he said at the beginning of chapter 41, "My grandfather's and his father's before him and my own father's lives were ravaged by booze. And of course my brother's life was destroyed too."
For a good part of his life, Dan Fante had a love/hate relationship with his father, mainly hate when he was younger. It was a hate though that was born from his feeling that his father neither loved nor respected him. And when John Fante finally did acknowledge that, yes, maybe his son Dan had what it took for his son to become a writer, Dan's life did a 180.
Dan Fante's memoir is just the tip of the iceberg, though. To truly appreciate it, you have to understand John Fante.
Like his son Dan, John Fante's work was highly autobiographical. Writers particularly like him because he offers a very realistic portrayal of what it takes to become a writer.
The republication of Ask the Dust, heralded with a particularly significant introduction by Charles Bukowski, was probably the most important factor in the resurrection of John Fante's work. A contemporary of Ernest Hemingway and John Steinbeck, he actually had a far longer career, writing clear into the 1980s, dictating his last work to his wife Joyce after he had been blinded by diabetes.
Ask the Dust contains what is probably one of the most moving passages that John Fante ever wrote. His character, Arturo Bandini, desperately pursues his lost-love Camilla (actually based on a real girl who in fact pursued Fante), follows her trail to a shack in a desert where he finds the dying and abusive man with whom she was living. Finally, though, Arturo has something to show her - his first novel. Sammy, the man Camilla was living with, had written him a postcard and asked him to come take her off his hands.
Arturo gets there, only to find that Camilla had walked off into the desert three days before with nothing but her dog and a bottle of milk. He searches for her fruitlessly, then comes back to Sammy's shack.
I found a pencil, opened the book to the fly leaf, and wrote:
To Camilla,
with love,
I carried the book a hundred yards into the desolation, toward the southeast. With all my might I threw it far out in the direction she had gone. Then I got into the car, started the engine, and drove back to Los Angeles.
Like his son, John Fante wrote about his own father's alcoholism, perhaps best chronicled in The Brotherhood of the Grape, when he struggles with his father's alcoholism as the elderly Italian-American insists that John help with a masonry project. John Fante's father was in fact a master mason who was responsible for building many of the brick and stone structures that stand in Boulder, Colo. to this day - and probably will for the next hundred years.
In 1933 Was a Bad Year, John Fante tells how he stole his father's cement mixer - something he actually did - to raise the money to go to California and try out for major league baseball. After guilt strikes him as he drives past his grandfather's grave, he returns the cement mixer and his father hits him, then asks why he did it, that he knew his son was not a thief. In the end, his father sells the cement mixer himself and gives him the money - a poignant demonstration of unequivocal love of a father for his son. But he buys the mixer back for his father - for more than twice as much as he had sold it.
John Fante's other works include The Big Hunger, West or Rome, Full of Life, The Wine of Youth, Wait Until Spring, Bandini, Dreams From Bunker Hill (the book he dictated to his wife Joyce after he had been blinded by diabetes after a lifetime of drinking) and John Fante: Selected Letters 1932-1981.
Dan Fante's memoir is not a book for the squeamish. He writes about the seedy side of the seedy side. But it's a hard-hitting book, one that's impossible to put down. And it's a wonderful key to John Fante's work.


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Accidentally spending $1 more than usual on Lotto Tickets paid off for a single mother of four in Southern California to the tune of $14 million.
Thuan Le bought her winning SuperLotto Plus last week at a Mission Viejo CVS (map), where she typically buys $4 worth of Powerball tickets and $1 on a SuperLotto Plus ticket.
When Le noticed she accidentally put $6 into the self-service machine, she took her chances on an extra – would-be winning – SuperLotto Plus ticket.
U.S. & World
The day's top national and international news.
Le checked the winning ticket with her friend. After ticking off the matching numbers one by one, Le was so excited, she ran screaming from the store, according to a news release from California Lottery.
A single mother of four sons, Le said she plans to use her winnings to buy a house, travel and visit her parents in Vietnam.
One of Le's sons thought his mother was kidding when she called, exuberant to share the news.
"We thought she was joking," her son told Lotto officials, "but we thought would she really joke like this? My older brother said, 'yes, she would.'"
Le's lucky numbers were 5, 33, 25, 46, 32, and the Mega number 26. CVS Pharmacy will receive a bonus of one half percent, or $70,000, for selling the winning ticket.


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Just because you're into fantasy hockey doesn't mean you're this guy.
In case you haven't heard, the NHL is back.
I'm aware that some people have been put off by the ordeal that dragged on through to January 6th, claiming that they're not coming back to the game. And while I disagree with those sentiments, everyone is entitled to their beliefs. I'll personally be enjoying the NHL product as much as I have in the years leading up to this lockout; if not even more, now that I have been reminded of terrible life without it can be.
One of the ways in which I consume the product, making the most of the experience, is by playing in fantasy hockey leagues. It's competitive, it's fun, it allows you to feel like a General Manager (without the stress that accompanies that position), and it makes you care about things you may not have necessarily cared about otherwise.
Friend of the blog, Jeff Angus, and I have combined to give a fantasy hockey preview of sorts, with a focus on the more prevalent questions surrounding the Winnipeg Jets heading into this shortened 2013 season. Believe it or not, the Jets enter the season as one of the more fascinating teams from a fantasy perspective, with a roster that boasts a handful of multi-dimensional talents.
Read Past the Jump for More.
Should Evander Kane's off-the-ice issues concern his owners?
Unless you play in a league which deducts points for your players being young and having fun, the answer is a resounding no. Evander Kane is a tremendous hockey player, but he's an even better contributor for fantasy hockey purposes.
Last season, he managed to reach the 30 goal plateau (which only 29 other players managed to do), while tacking on 53 penalty minutes and 287 shots on goal. In rotisserie scoring formats, he's the complete package. Power forwards with his skillset make my mouth water, because they're so rare. I'm expecting a slight uptick in production (in terms of a rate) all across the board for Kane, but even if he manages to match his output from last season, his owners should be happy. The sky really is the limit for him.
What can we expect from Olli Jokinen this season?
Jokinen quietly got his career (mojo?) back on track last season in Calgary; he registered what may have been one of the quietest 60 point campaigns in recent memory, playing for a forgettable Flames squad. Which ultimately doesn't matter because you don't get credit for style points. He likely won't be asked to do quite as much for the Jets, but he will provide decent two-way play and the ability to play on one of the two power play units. Jokinen will also provide some insulation behind Bryan Little on the depth chart, and the two should post similar point totals in this condensed season.
At this point of his career, he's a complimentary piece. But your ability to snag guys like Jokinen late in your draft could make the difference between winning and losing. As long as you don't think of Jokinen as the guy from 2005-08, you should be pleasantly surprised by his contributions come season's end.
Was last year a positive sign, or is BoGo a No-Go?
Back in October, I wrote about Zach Bogosian and the 2008 draft, which provided us with a plethora of outstanding defensive talent. I still believe that he is a supreme talent, just waiting to explode onto the scene. We saw flashes of it last season, as he set career highs in points (30), time on ice (23:19), and penalty minutes (71).
Unfortunately for him, he has two things going against him. He's stuck behind two upper echelon defensemen in Byfuglien (quite a large hurdle, if I may say so) and Enstrom, which puts a cap on his ceiling. But before we can even begin to worry about that, he needs to get fully healthy. He just recently started skating after wrist surgery, and is still likely at least a few weeks away.
If you're in a keeper league, I'd recommend making a move for Bogosian. His value likely won't be lower than it is right now. I just wouldn't expect to get anything out of him this season.
Is Blake Wheeler ready to take the next step towards NHL stardom?
Below is an except from the Dobber Guide:
"I have a lot of faith in Wheeler becoming an 80-point player. I don't think last season was his peak at all. His shot totals have been consistently rising, he's got the size, speed and hockey sense to take this to another level. He had a slow start last year, but tallied 57 points in his last 62 games. And what's even better about this guy is that he doesn't get hurt. Four seasons in the NHL and five games missed. I'm in the minority here, but in a points-only keeper league give me Wheeler over Kane any day."
Will Paul Postma's AHL success translate to the NHL?
Postma has had a very prolific scoring career in both the WHL and AHL, and he now gets the opportunity to do the same in the NHL with the Jets. Over the past 3 seasons, he has managed to post (no pun intended) 107 points in 152 AHL games. Obviously the NHL is an entirely different animal, but there's reason to be excited about this kid.
He could be a pleasant addition to your roster (either as a flier in the final rounds, or a pick-up off of the waiver wire), playing the role of a complimentary scoring defenseman. Over the course of a full season, we had him projected for 30-35 points. With the shortened schedule, we have him at 20 points (in 45 games), with a potential for more depending on how Claude Noel decides to utilize him.
Can Ondrej Pavelec live up to his contract?
There will be a lot of pressure on goaltenders this season, even more so than usual. Pavelec was, at times, fantastic last season for the Jets. His play also fell off at certain points of the season, which is to be expected from a young goaltender growing into the role of starter in the NHL.
More on Pavelec from the 2013 DobberHockey Goalie Guide (which can be found here):
"When Pavelec collapsed early in the first game of the 2010-11 season, it was a scary experience that changed his outlook on life. He gained an even stronger perspective on the highs and lows of being an NHL goaltender behind the guidance of Clint Malarchuk, who was his goalie coach at the time in Atlanta. When he returned to the lineup a few weeks later, he was a different goalie. It took a few games to get back into a groove, but a six-game winning streak in November started to reveal his future as a long-term starter.
He finished that season with just a 21-23-9 record, a 2.73 GAA and .914 SV%, but for a wishy-washy Thrashers team, those were decent numbers in 54 games. Last season, Pavelec continued to build on his reputation as a workhorse starter. He played in 67 games, posted 29-28-9 record, and had a 2.91 GAA and .906 SV%. The stats weren't as good as the year before, but that had to be expected with the transition from Atlanta to Winnipeg. Furthermore, there were flashes of brilliance, but his lack of consistency limited his value."
If you are wondering how to construct your fantasy hockey roster, pick up the DobberHockey 2013 Fantasy Guide. Unlike the other guides that were released last summer, the DobberHockey Guide is completely updated with everything that has occurred during the lockout. All projections are based on a 48 to 52 game schedule.
There are many things that need to be considered such as injuries, how prospects performed in the AHL, what a shortened season means for older players, and so much more. Dobber has spent the days leading up to ratification going through each player with a fine-tooth comb, putting all of the aforementioned things into perspective. Almost every single page of the Guide that was released on August 1st has been changed.
Pick the Guide up here – you won't be disappointed!


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Who's ready for a large yet quick quilt out of a layer cake? Well, it looks like Paco is!
I'm Rebecca Silbaugh from Ruby Blue Quilting Studio here for yet another tutorial using Moda Layer Cakes! This quilt goes together in a snap, plus it's HUGE!!! I'm also going to show on my blog how to recreate this design using Charm Squares for a miniature version. Come on over and take a look! It's darling! I've also got a giveaway going on, so stop on over and enter for your chance to win. How about we get quilting?
1 Layer Cake
Setting Triangles – 1 Yard
1st Border – 5/8 Yard
2nd Border – 2 Yards (if piecing) 2-1/4 Yards (if tearing along Straight of Grain)
Backing – 4-1/2 Yards
Binding – 3/4 Yard
Alright, I'm not doing laundry – seriously. I'm helping you out. You know how layer cakes come usually with the colors grouped together. Well, we don't want that, so toss them one by one in your dryer and turn it on for a few minutes WITHOUT HEAT… It'll mix all those squares so the colors are nice and evenly distributed. See:
It does all the work for you. Now just grab them one by one and stack them back together…
Now onto cutting, you will cut all layer cake squares the exact same way. I'm right handed so I cut all my squares as shown below, but if you're a leftie, you can reverse the direction. Just make sure you cut out the same pieces and pay attention to the piece placement at the end…
Cut off a 2-1/2″ strip from the bottom of the square.
Trim this piece to measure 2-1/2″ x 8-1/2″ Set aside (you will make a pile for each piece cut, put it into a pile where the piece was cut from… You'll see in the diagram below…)
Next cut a 2-1/2″ strip from the side of the layer cake square.
Trim this into a 2-1/2″ x 6-1/2″ piece. Set aside.
Then cut another 2-1/2″ strip.
Trim also to 2-1/2″ x 6-1/2″.
Cut another 2-1/2″ strip.
Trim to 2-1/2″ x 4-1/2″. Set aside.
One more 2-1/2″ strip.
Trim to 2-1/2″ x 4-1/2″. Set aside.
Cut the remaining piece into 2 squares each 2-1/2″. Set aside.
Your piles should look like this. Each piece cut from the square and put back into roughly the same position. There are easier ways to cut these pieces, but for the directional prints, this makes your "rings" of the block look more cohesive.
Also, if you are confident enough to do it without mistakes, feel free to cut up to 4 squares at the same time.
Here comes the fun part, you have all the pieces cut out from all the squares (you'll need at least 41 squares for this quilt), now mix them up.
Keep one "ring" the same, but mix the others by restacking the pieces. Maybe on one stack move the bottom half to the top, another move the top 1/4 to the bottom and move the bottom 1/4 to the top of the last "ring". Keep the colors the same for each "ring" as shown above.
Time to rev up that sewing machine… Start sewing the lone squares to the square of the next "ring". Press all seams for the blocks to the newest piece sewn.
* If you have to change a piece due to color, pattern, whatever – change the lone square, NOT the outer "ring"
Then sew to the bottom the companion to the 1st "ring". Remember to press the seams toward the new piece.
Branching out, time to add the next piece. You will see we will make all of the blocks starting on the side, then sewing on the bottom, then back to the side, etc. etc.
*Remember if you must change a piece due to color, pattern, whatever – change the pieces already sewn, NOT the new "ring"
Then add the companion.
Last color…
And the companion. Yay, you should have at least 41 squares each measuring 8-1/2″ square.
Here's an option – I was playing with this layout for the quilt, but I didn't LOVE it… So I tried out this one:
And I liked the faux zig zag effect. I'm sure there are several options out there… Maybe there's one you've thought of I haven't! Try it out and let me know!
So this is what I decided on, an on point setting with 5 blocks by 5 blocks with all the holes in between filled with more blocks = 41 blocks needed. Now, about those edges…
You will need to cut 2 strips 13″ wide from your side setting fabric. From the first strip cut 3 squares each 13″. From the second strip cut 1 square 13″ and 2 squares each 7″.
The 13″ squares will be your side setting triangles. Cut each one of these in half twice on the diagonal. (Sorry I was so excited to be making this quilt I forgot a picture! Can you believe it?!)
The 7″ squares will be your corner triangles. Cut these in half once diagonally as shown above.
* Disclaimer – these pieces have just been cut on the bias. Bias is a 4 letter word for a reason. If at all possible, try not to handle these pieces as much as possible once cut. The bias can stretch and go wonky, and that's just not nice…
For each row, you will need to put on either a corner or side setting triangle to square up the quilt. As you can see the side setting triangles are bigger than the block – this is perfect. Everyone deserves a little wiggle room. Align a cut side with the block paying attention to the correct direction needed for that particular row. Align the cut corner of the triangle with the corner of the block, and just let the rest hang over the edge.
Once all side setting triangles are sewn onto each row, go ahead and sew the rows together. Then you can add the corner triangles.
Pin the center of the block as well as the center of the cut edge of the triangle. Align the pins and sew the pieces together.
Your edges should come out all nice and neat, but if they don't – the side setting pieces were bigger than needed so you can trim the sides down (remember the wiggle room). If trimming, remember to leave a 1/4″ seam!
Now go ahead and add those borders, here's what you'll need:
1st border – cut 7 strips 2-1/2″ wide.
2nd border – cut 8 strips 7-1/2″ wide (if piecing)
And while we're at it:
Backing – cut into 2 equal pieces 2-1/4 yards each
Binding – cut 9 strips of the width you prefer. I used to like 2-1/2″, then I discovered 2-1/4″ until I fell in love with 2-1/8″. It's up to you, just cut 9 of them!
This quilt will finish approx. 75″ x 75″. Perfect for those cold winter nights to snuggle on the couch! Isn't that just huge?! And to think most of it is from a layer cake – Score! Don't you just LOVE quick projects?!
To soften the appearance of the design, I quilted swirls all over with a flower mimicking the border fabric every once in a while (you can see one to the bottom center)
I love this quilt and so does Paco, my crazy little Chihuahua. I got his seal of approval, but now I'm afraid I'll have to fight him for it all the time!


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See how our products help our customers. View all Testimonials
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(A) Consolidated elections, generally.
(1) For purposes of the commercial activity tax, a group of two or more persons may elect under section 5751.011 of the Revised Code to be in a consolidated elected taxpayer group that includes all persons that are at least fifty per cent owned and controlled or at least eighty per cent owned and controlled by common owners. The group also may elect to include or exclude all non-United States entities that otherwise meet the requirements to be in the group.
(2) The percentage chosen by the members of a consolidated elected taxpayer group applies to all persons meeting the requisite common ownership requirements. For example, person A, a corporation, elects to consolidate at eighty per cent with its wholly owned subsidiary, B. Person B owns two of its own subsidiaries (C and D) at sixty per cent. Because A, the common owner, elected to consolidate at eighty per cent with B, entities C and D are not included in the consolidated elected taxpayer group of their common owners (A and B). Instead, C and D are part of a combined taxpayer group that is commonly owned by A and B. In addition, C and D may not make a separate election to consolidate at fifty per cent in order to exclude their receipts. Since A and B are members of both taxpayer groups, A's and B's taxable gross receipts are reported with the consolidated elected taxpayer group.
(B) Change of ownership and control.
(1) Any time the ownership structure changes such that a common owner no longer owns and controls a person by the requisite percentage chosen, that person shall be removed from the group. The group shall notify the commissioner of this change at the time it files its next return or in writing prior to the due date of that return. Taxpayers wishing to notify the commissioner of such change prior to filing the next return may obtain a form on the department of taxation's web site. As applicable, the person no longer meeting the requirements shall register for the commercial activity tax as a stand-alone taxpayer or be added as a member of another group.
(2) It is important to note that a change in the ownership structure may impact the tax liability of a taxpayer group. For example, assume that a calendar year taxpayer acquires a person at some point during the tax period that has taxable gross receipts in excess of one million dollars. Since the calendar year taxpayer previously had only a minimum tax liability, by acquiring an additional person, the calendar year taxpayer's tax liability will surpass its previous liability. If the calendar year taxpayer does not timely notify the commissioner of this change, there will be an underpayment, which is subject to statutory interest and may be subject to penalties. Therefore, when it is reasonably certain that a calendar year taxpayer will have taxable gross receipts in excess of one million dollars during the calendar year, that taxpayer shall switch to a quarterly taxpayer. In this situation, it is advised that the taxpayer notify the commissioner of the acquisition and/or change in filing frequency within a reasonable period of time. A form to make such notice may be obtained on the department of taxation's website.
(C) Acquiring a member.
(1) If a consolidated elected taxpayer group acquires a person, such person will be included in the consolidated elected taxpayer group if that person meets the requisite ownership and control threshold requirements. It is important to note that if the group elected to consolidate at eighty per cent and the new person is owned and controlled by less than eighty per cent but more than fifty per cent, that person would become part of a combined taxpayer group along with any other potential members having less than eighty per cent but more than fifty per cent common ownership. For example, A elects to consolidate at eighty per cent with B, its wholly-owned subsidiary. A later acquires C at sixty per cent. Since A made an eighty per cent election, C is not included in the group; instead, C will be in a combined taxpayer group with its common owner, A.
(2) The rules in paragraph (C)(1) of this rule apply to a consolidated elected taxpayer group that acquires either a combined taxpayer group or another consolidated elected taxpayer group. In such case, the ownership threshold of the acquiring group controls. For example, consolidated elected taxpayer group A elects to consolidate at fifty per cent. Group A later acquires consolidated elected taxpayer group B, which, at the time of registration, elected to consolidate at eighty per cent. Since two separate consolidated elected taxpayer groups cannot coexist under a single common owner, A's fifty per cent threshold controls and group B is included in its entirety. In contrast, if A had elected to consolidate at eighty per cent and became B's common owner at sixty per cent, B would be required to file as a combined taxpayer group with A as the common owner.
(3) Alternatively, if a combined taxpayer group acquires a pre-existing consolidated elected taxpayer group, the common ownership of the acquiring group, i.e. the combined taxpayer group, controls. For example, group A did not elect to consolidate; instead, A owned and controlled enough of its lower-tiered persons such that A filed as a combined taxpayer group. When group A acquires group B, a consolidated elected taxpayer group, the new taxpayer is a combined taxpayer group in accordance with A's status. Please note that as a combined taxpayer group, such group may elect to consolidate at any time pursuant to division (D) of section 5751.011 of the Revised Code.
(D) Canceling an election to consolidate.
Pursuant to division (A)(3)(b) of section 5751.011 of the Revised Code, a taxpayer group must notify the commissioner if it elects to cancel its election to consolidate before the final day in the eighth calendar quarter after the election is made, not the due date of the return filed for the period including that quarter. For taxpayers that elected to consolidate during the semi-annual period from July 1, 2005 through December 31, 2005, the commissioner must be notified in writing that the group wishes to cancel its election by June 30, 2007, not August 9, 2007 (the due date of that return). The cancellation will be effective beginning the first day of the quarter following the eighth quarter after the election is made. A form to notify the commissioner of the desire to cancel an election may be obtained on the department of taxation's website.
Effective: 12/28/2006
R.C. 119.032 review dates: 12/28/2011
Promulgated Under: 5703.14
Statutory Authority: 5703.05
Rule Amplifies: 5751.011, 5751.012


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FULTON, Ark. (AP) — Authorities will resume their search Monday for a person who jumped from an icy interstate bridge into a river to avoid a skidding tractor-trailer in southwestern Arkansas.
Arkansas Game and Fish Commission spokesman Keith Stephens says teams in boats with sonar were unsuccessful Sunday as they searched the Little Red River near Fulton.
State Police say three people were outside their vehicles after an accident early Saturday on the Interstate 30 bridge when a commercial truck jackknifed and started sliding toward them.
Two people leapt over the guardrail and into the river. One person was quickly rescued, but the other person wasn't found. The missing person's name hasn't been released.
The temperature at the time was 29 degrees.


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P.S. I didn't enjoy the cartoon in the link; I don't like insulting or treading on anyone's religious beliefs. Who knows: they may even be correct. There's certainly something bigger than any of us out there or, even, inside each one of us.
The cartoon isn't intended to insult or tread on anyone's beliefs, Rob! Its sole aim is to ridicule the reaction. I'm astonished by your comment.Jeremy
Gee, what a cracker capture of a cracker moment there Doug. Is it the fruit of thoughtful planning or are you the beneficiary of happenstance.My curiosity is sparked by the flag at half-mast. Was that for the shuttle or somebody else's demise?Cheers,W
Verging on the greeting card.
I have a friend who regularly does the Art Show circuit. He sells about $1,000 per show in "Cards, Calendars, etc" a show. He says it's what allows him to continue as sales on actual photos can be either real good, or dismal depending on the show, but "pretty pics as postcards or greeting cards sell like hotcakes in either case. He said at one time it bothered him to solicit himself in photo whoredom, but now he just laughs all the way to the bank.Greet away, I say!
How can anyone feel degraded by selling to people exactly what they want to buy?Jeremy
Oh, you do not want to go there, Jeremy (hint: something to do with the oldest profession)


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Vycon's Muse has the illusion of multiple layers of threads for lots of dimension. Its woven structure creates the feel of a gorgeous fabric. Fine metallic threads are incorporated throughout the wallcovering to add a pop of shine and give an optical play of color. Muse's 20 rich colors offer warm neutrals and dark cool tones to add sophistication to any installation.
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The SOSORT! name is used under a limited license from Open Source Matters in the United States and other countries.
SOSORT is a non profit organization. The general aim of the Society is: - First, to foster the best conservative management, early detection, prevention, care, education and information of scoliosis and other spinal deformities. - Second, to encourage multidisciplinary team work, including scientists, medical and healthcare professionals, patients and their families.
The information provided on SOSORT website is designed to support, not to replace, the relationship that exists between a patient/site visitor and his/her physician."Copyright © 2008 - 2017 SOSORT.mobi. All rights reserved. Our website does not host any form of advertisement. The personal information collected from the visitors of our website, including their identity, remains confidential. We respect the law(s) on confidentiality applicable to this website (France) and we will never pass on these data to any third party, unless required by law. Our website does not collect any cookies.
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Member Articles
Choosing a Work-at-Home Business
5 things that make for a successful venture
by Jackie Lee | 5543 views | 3 comments | Rate this now!Follow @Work_It_Mom
I am passionate about a lot of things, and moms being able to stay home with their kids if that's what they want is one of them. Moms not getting "taken" by unscrupulous online "opportunities" is another.
I have been a part of a number of businesses and business models. Some were great, some not so much. However, each experience has taught me something and has moved me through the world to the place I am today. In a great business, home with my daughter, making money -- and feeling good.
This is my must-have list when looking for a work-from-home business. This list is specific to a business -- not simply a work-from-home job.
1.) Affordablity. It must be affordable, not only for me, but for any other mother who might want to make this business her career as well.
2.) Support. Having support available, not only from the company, but also from the person you joined with, or the team you are involved with, is imperative.
3.) Stacked income. Being able to do one thing and have it make money for me over and over and over again is what allows me to play at the park in the afternoons and not slave over my computer.
4.) Quality products. Whether the company sells digital information products or has real world products, make sure they are quality. You are staking your reputation on the products you promote.
5.) Longevity. This is a big one for me. I would make sure the company has been around for awhile, and has a strong footing as a business. I once joined a business only to have them close their doors a month or so later!
Those are my top five must-haves in a business. If it has these five things, then the business you've found something that has a potential for success. The rest is up to you.
3 comments so far...
Hello there! I read your blog and wanted to ask if you have ever heard of or tried Work at home United, heres the site www.workathomeunited.com/NKirby, any feed back would be great!
Flag as inappropriate Posted by NaTasha on 8th November 2008
I have a great work at home business and make more money than if I was to work full time out of the house. You earn money for shopping online at major retailers (gap, target, walmart there are over 700 stores) contact me for more info. This is an awesome at home business opportunity.
Flag as inappropriate Posted by bridget on 2nd August 2008
Hello Jackie Lee, I just read your blog and would be extremely interested in getting some information from you reguarding your at home business! I have been searching and losing money, but haven't made any yet! I would appreciate any advice you could give! Thanks! Rachel
Flag as inappropriate Posted by Rachel Teems on 17th July 2008


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The CRF450l is Hondas first fully road legal lightweight adventure bike to hit the market. It has some superb and unique characteristics making it uniquely suited to the long distance trail rider, but as with many such bikes even Hondas epic work can be improved upon a little for riders like ourselves.
The part we all wanted most!
You know the score. You have too much 'stuff' bolted to your bars or hanging off every available Ram Ball mount slot available. You have charging cables everywhere and you can't see the bikes clocks properly whilst the folding mirrors keep getting in the way of everything whenever you tuck them up safely out of harms way.
In addition, you can't help thinking that on those long road runs just a little bit of relief from that wind blast would be really nice…Say hello to the AS Mini Fairing!
Super simple and bolted to the top of your triple clamps in seconds you'll instantly gain a great looking fairing that will keep your GPS up high (exactly where you want it to stop you constantly looking downwards), allow you access to a mounting point for a 12v power source and a single 12v switch, and it will add a small screen that really does help to deflect a surprising amount of wind blast. Finally, it keeps the areas around your clocks clear so that you can access the superb amount of fuelling data available from the Honda display (km/l average, km/l live, litres used, trips, speed etc.).
At this price, what's not to love!
Please note : GPS Mount, 12v power source and 12v switch not included.
Unlike bikes like the KTM690/Husky701 the CRF450l has a traditional box section triangulated rear subframe. Why is this important? Because it gives the adventure rider the opportunity to add a load to the rear of the seat without any fear of the fender becoming unstable and collapsing under the back wheel or damaging the fuel tank (which IS the rear subframe of KTM/Huskys!).
The Adventure Spec Rear Rack shown can be used with or without the Adventure Spec Side Luggage Supports.
Add an AS triangulated rear rack to the bike and the possibility of attaching extra fuel or tool loads to the CRF becomes a sensible reality (and with the slack steering head angle and longer swing arm it won't tank slap at higher road speed either!).
Looking to mount a traditional 'square' throw over pannier to your CRF like the Adventure Spec Magadan Panniers? You'll rightly be worried about your bags disappearing under your back wheel or catching fire on the exhaust then!
Add these simple side luggage supports to keep your luggage safe and exactly where you need it to be.
Simple vertical strap slots are designed to work perfectly to hold your AS Magadans in place both vertically and horizontally.
The Adventure Spec Side Luggage Supports shown can be used with or without the Adventure Spec Rear Rack
We were really excited to get our hands on one of the first CRF450ls in the UK and spent quite a while admiring its fine lines on arrival…until we got to the rear of the bike…
Our first question : What is that?
Our second question : How long do Honda think that will last?
The standard Honda tail tidy is no thing of beauty which, is unfortunate because we think the rest of the bike is… It is large, unwieldy and clearly prone to damage (although it is really well made).
We thought about this one for while and concluded that if were to make an aftermarket part to address these problems it needed to:
- Make the bike look better- Be smaller and far less prone to damage than the standard unit- Retain the ability of the bike to stay in fully legal road trim (if the purchaser chose)
We're really happy with the result. We'd even go as far as to say that if you add a small 'plate and remove the side reflectors it makes the bike look amazing.
Coming with a traditional twin cradle frame the engine is well protected from impacts onto flat surfaces, but less so for more pointed or thrown rock impacts. In addition, as a modern EURO spec engine it has a lot of additional pipes and tubes to the right lower side of the engine area that looked worryingly exposed to those of us at AS with memories of smashed engine bits on remote trails caused by flying debris.
The original Honda bashplate was low and plastic, the combination of which was not really providing the level of protection we'd normally be looking for. Hence the new design of AS CRF450l bashplate.
We've been making protection parts for many years so we started with our usual high quality aluminium plate and got to work.
You all know the points by now. Tough, light, welded, easy to fit and remove (for oil changes) and most importantly cut high where it's needed and low where it isn't to make sure that your bike stands the best chance of ending it's trip with the same amount of oil and water inside that it started with.
We've already given our a good battering and so far it's behaving beautifully.
After 6000km on the new CRF450l on almost every form of rideable surface we can tell you the following:
- The loaded CRF's fuel economy will drop to 14km/l on soft sand or hard technical riding- On a gentle hard pack run of 100km/h it will return 25km/h- On a motorway at 130km/h it will run at around 21km/l- On a mixed off-road day on a low ish throttle it will return about 18km/l- Overall after 6000km it has averaged 22km/l
We can also tell you that the standard fuel tank holds 7.6 litres, so using the data above you can check if the range the CRF has for your riding location and style is enough for you.
If it isn't then you'll need extra capacity and the IMS 3 (US) Gallon tank is the best option we've found to extend the CRF's capacity. At 3.8 Litres per US gallon that will give you 11.4 litres of fuel and a range of upto 285km if you ride softly or 160km in dunes.
Enough said.
Adventure-Spec Honda CRF450L Bash Skid Plate
A rugged 4mm thick Aluminium Bash/Skid Plate for your Honda CRF450L to protect your engine from the most intense of adventures
No questions asked yet
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Ashwagandhadi lehyam, wherein Ashwagandha is its main ingredient.
1.It is a natural Ayurveda body building supplement. It helps to put on weight in a healthy way, removes blood impurities. It brings about rejuvenation.
2.It is rich in anti oxidants.
3.Is also a nerve tonic.
Note that this product is different from Ajaswagandhadi leham
Ajaswagandhadi Leham is a non veg Ayurvedic product. But Ashwagandhadi Lehyam is a pure vegetarian product.
Ashwagandhadi Lehyam ingredients:
A kashayam is prepared with Ashwagandha – Withania somnifera – 192 g
Sariva – Hemidesmus indicus – 192 g
Shweta Jiraka – White caraway – 192 g
Madhusnuhi – Smilax china – 192 g
1.256 kg of sugar is added to this Kashayam and heating is continued.
Meanwhile, raisins – 192 grams are taken and slightly heated with 226 grams of ghee. This paste is also added to sugar and kashayam mix.
Heating is continued till the whole mass gains jam consistency.
Then it is added with 24 grams of cardamom, stirred well.
At the end, 452 grams of honey is added.
Side effects:
It is not suitable for individuals with diabetis, since it contains sugar.


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Weight: 479g per pair
Today, Crankbrothers is introducing the new Mallet DH/Race pedal. We've ridden with it a few times and we've already taken it apart. But to truly understand where the Mallet DH/Race is going, one has to understand where it came from.
First came the Eggbeater and although it was ideal for XC, the engineers started tinkering with it to give it a platform. Here is the prototype from 2001
That was a bit rough so the design team refined it a bit on the first revision released in 2003 as the Mallet M.
Version two cleaned it up a little bit with this design released in 2008 and featured adjustable height pins
And the current version, released in 2010 came out in three flavors: 1,2,3 as it featured a narrower profile and lighter weight.
But to meet the needs of modern day downhill racing, Crankbrothers revamped the Mallet with several new features merge modern day technology with the original vision for the Mallet.


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WALTHAM, Mass. — A season-high 16 different Brandeis University women's basketball players scored points today as the Judges defeated visiting Husson University, 81-54, in non-conference action at the Gosman Athletic Center today. Brandeis improves to 5-4 with the win, while Husson falls to 3-5.
The Judges were led by senior center Nicolina Vitale (Clinton Township, Mich./Chippewa Valley), who tied for game-highs with 16 points and seven rebounds on her birthday. She also had a career-high five assists. Vitale hit 6-of-11 from the field and 4-of-6 from the line to finish three points shy of her career-best. She scored eight points in each half.
Two others reached double figures in scoring for Brandeis. Senior Janelle Rodriguez (Peabody, Mass./Peabody Memorial) had 10 points, five assists and four steals, all of which came in the first half. Sophomore center Ceara McNamara (Amherst, N.H./Souhegan) recorded a career-high 10 points off the bench on 5-of-7 shooting. Two other significant points came from sophomore forward O'Hara Chard (Woodstown, N.J./Caravel (Del.) Acad.), who scored late in the second half. It was Chard's first career game after missing the last season-and-a-half due to injury. She was part of a Brandeis reserve crew that scored 42 of the team's season-high 81 points.
Brandeis also got a game-high six assists from senior Kasey Dean (Southbury, Conn./Pomperaug), as the Judges finished with a season-high 28 assists on their 32 baskets. Twelve of the 18 Brandeis players had helpers.
Husson was paced by junior Samira Cruz (Orlando, Fla./Edgewater), who matched Vitale with 16 points. Cruz hit 5-of-10 from the floor, including 3-of-4 from beyond the arc, and 3-of-4 from the line. After scoring 12 points in 12 minutes in the first half, she had just four more in the second. Rookie Chandler Guerrette (Presque Isle, Maine/Presque Isle) add 12 points for the visitors. Classmate Kathryn Brochu (Bangor, Maine/Bangor) tied for game-high honors with seven rebounds, while three different Eagle players had two assists each.
The game was close for the first five minutes. After a Cruz 3-pointer tied the game at 8-8 at the 14:57 mark, Brandeis ripped off a 13-3 run over the next 4:26. They went ahead 21-11 on a Vitale lay-up. Cruz connected from downtown again for the Eagles, getting them within seven, 24-17, at the 8:51 mark. The Judges answered with the next nine points to go back ahead by 16 and never looked back. They led by as many as 22 points in the first half, taking a 48-26 lead into the break. The lead ballooned to 31 late in the second as the Judges won by 27, which is their average margin of victory in the series with Husson.
Brandeis returns to action in 2014 on Saturday, January 4 with a 1:00 game against Trinity (Conn.), while Husson is off until next Tuesday, January 7, when they take on the University of Southern Maine at 6 p.m.


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Geratrd Surname Ancestry Results
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text: En garde! as the legendary swashbuckler swings his way to justice through the innovative eyes of acclaimed Scottish theater company Visible Fictions (Jason and the Argonauts, New Vic 2009). A magnetic trio of actors performs every role in THE MARK OF ZORRO, a timeless tale about a mysterious masked avenger, conjuring up all the fast-paced drama, sharp wit and nail-biting suspense of an action flick. Employing playful props and physical ingenuity, the talented troupe whizzes through a multitude of friends and foes faster than Zorro can swoosh his sword. With high-speed horse chases, rooftop battles and a forbidden romance, this rollicking rendition of a classic story is the perfect adventure for your young heroes.