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The new chairman of the House District Committee paid a call on the new mayor of Washington yesterday, promising to be "an advocate, not an overseer, of District affairs."
After decades in which city officials have trooped up to Capitol Hill to plead for help from an often-skeptical Congress, Rep. Ronald V. Dellums came down to the District Building for what he called a "more than symbolic" visit to Mayor Marion S. Barry's office. "It was important to travel here and meet... on the people's turf," he said.
Dellums and Barry issued no dramatic pronouncements on the issues they discussed yesterday -- which included the city's pension problems, the size of the federal contribution to the D.C. budget, and the eternal debate over a commuter tax -- but both seemed optimistic that a corner had been turned in city-federal relations.
When their 45-minute meeting was over, Dellums voiced admiration for Barry as "one of the most exciting politicians in the county," and Barry said Dellums' visit marked "a new partnership, a new relationship between... the District government and Congress."
Although Dellums was elected to his new post only four days ago, city officials and House colleagues are already predicting that this lean, tall immaculately groomed California Democrat will make his presence felt in D.C. affairs.
Rep. Herbert E. Harris II (D-Va.), a fellow liberal committee member, predicts chairman Dellums will be "active, out front."
Rep. Stewart B. McKinney (R-Conn.), the ranking minority member, sees Dellums turning the District committee into an "urban showcase," a prospect that, needless to say, conservative House members do not relish.
Dellums is one of a very few members of Congress who not only live in the city, but send their children to its public schools. He and his wife Leola (Roscoe) have two children in junior high school and one in high school here. They live in Northwest Washington, west of Rock Creek Park of Military Road.
With eight years of congressional seasoning behind him, the former Berkeley social worker, street activist and city councilman brings to the committee a zeal for the work shared by few of his colleagues.
"These guys aren't exactly falling over themselves to come aboard," said Dellums on Wednesday, wondering aloud whether the committee's size should be reduced to make it easier to get a quorum.
The 43-year-old Dellums ascends to a position most recently occupied by convicted Rep. Charles C. Diggs Jr. (D-Mich.), who often seemed more interested in Africa than Anacostia, and before that by John McMillan (D-S.C.; now retired) who struggled to maintain what critics saw as the colonial status-quo here while preserving tobacco support prices back home.
Dellums' interest in local affairs dates back to his first term in the House, when, after the antiwar May Day protests of 1971, he sued the city on behalf of 1,200 arrested protesters.
When George Washington University announced plans to abandon sponsorship of its Urban Law Institute, a training ground for black lawyers, he denounced the decision as "ractst." When Dellums was arrested in the May Day demonstrations, he said one policeman had struck him with a club. "They didn't give a damn about the fact that I was a congressman -- I'm a nigger," he explained.
When televising of House sessions was debated last year, Dellums implored members to use in-house production crews, denouncing the commercial networks as "white, male dominated."
He won his seat in 1970 despite being singled out for attack by then-vice president Spiro T. Agnew as an "out-and-out radical." Dellums says he does not object to the label. "If being an advocate of peace, justice and humanity toward all human beings is radical, then I'm glad to be called a radical."
By his second term, Dellums was chairman of the Congressional Black Causcus, in which he remains active. But as he begins his fifth term, he is exhibiting that recognized hallmark of political maturity -- a willingness to compromise.
Dellums has softened his determination to push for a commuter tax, for example. At the District Building yesterday, he said he would hold off on that issue if Barry and city officials think other priorities should come first.
One of those other priorities, Dellums has said, could be the D.C. voting rights amendment. And if that amendment is ratified, Delums' name is one of several mentioned as possible "carpetbagger" candidates for a District seat in the U.S. Senate.
But Dellums insisted this week that he has "no aspirations" for a Senate seat from D.C. Even if he did, he added, as chairman of the House District Committee he would "not want to be involved in the politics of the District." Such interference could cost him the support of House colleagues when it came to asking for help on behalf of District legislation, he said.
As for ambitions, Dellums said "I'm not even sure how long I want to stay in Congress."
Part of Dellums uncertainty may spring from the quixotic condition of his 8th Congressional District in California, which includes the University of California at Berkeley, the heavily black inner city of Oakland and the white suburbs of Alameda and Contra Costa counties.
"Ron could be beaten in any election, either by someone who accuses him of being too conservative, or by a conservative who paints him as a radical," said one observer of California politics who sees Dellums as a would-be Senate candidate from the District.
The principal challenge facing the District committee, according to several committee members, is the permanent financing of a Metro rail system. Dellums sees the problem as a chance for Congress "to develop a model system... without having to go on a junket. The president and all of us can show the rest of the nation how to make things work here, whether it is solving unemployment, or building a subway.
Dellums' booming voice and striking coiffure -- the moustache and Afro are streaked with just the right amount of gray -- served him well two years ago as the star of a WRC-TV special, "The Trials and Triumphs of Frederick Douglas."
Dellums and Douglass, the freed slave and celebrated author and orator, have a natural affinity. Both worked as farmhands when they were children, Dellums picking beans, apricots, peas, strawberries and cotton in northern California. Like Douglass, Dellums is known for his ability to speak extemporaneously, and like Douglass he sees himself as a humanist.
One of the House's nattier dressers, Dellums allowed Playboy magazing to dress him for a fashion spread on Congress, admitting "I love clothes."
"At one level in Congress, we are all actors," he said once when he was asked about his avocations as actor and model. "We are so busy playing our roles -- the left wing, the right wing, the Midwesterner, the farmer, the minister... Mayble we could solve problems better if we would break out of those roles. Maybe we could then come to grips with what we have to do."


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Finland is a land of extremes in terms of weather, scenery and natural light. There are vast icy landscapes and a buzzing urban vibe while summer's 24 hour days, contrast with periods in the north where the sun does not rise at all.
The country has four clearly defined USPs: endless forests, crystal clear lakes, the unique unspoiled archipelago and, of course, Lapland.
Famously smog and pollution free, the crisp Finnish air comes with a unique light quality and tone all year round. There is also a distinctively long 'blue period' where the sun light turns blue during sunset and sunrise.
Competing with Sweden and Norway as a film location, Finland has the advantage of Christmas-sy Lapland and the first permanent snow of the year. It has lower overall production costs and Finnish big cities are often used to replicate Russian architecture.
For information on average snow fall/cover/depth throughout the year, average temperatures and daylight hours take a look at the website of the national film commission.
Currently boosted by a government film friendly initiative, the country's film commissions are particularly welcoming to foreign productions, bureaucracy is non-existent, permits are easy to get and plenty of resourceful location and production related advice is on offer.
In addition to the Finland Film Commission, there is also the Finnish Lapland Film Commission which guarantees filmmakers 200 days of snow per year and 75 days with 24 hour daylight. There is a good road network in Finland as well as a frequent flight connection service ensuring even the most exotic and remote locations are easily accessible.
The other three film commissions in Finland are the East Finland Film Commission, the West Finland Film Commission and the North Finland film commission which has a particularly useful location scouting facility and crew database.
There is a good road network in Finland as well as a frequent flight connection service ensuring even the most exotic and remote locations are easily accessible.
Recent Productions
In 2014, Finland provided one of the locations for the big screen adaptation of John le Carre's Our Kind of Traitor, starring Ewan McGregor and Damian Lewis and directed by Susanna White.
Other notable productions include the feature film Hanna directed by Joe Wright in 2011 and French film L'affaire Farewell. Then there is the feature Santa, directed by Marius Ivaskevicius, in which a trip to Lapland changes the life of a single mother and her young son. Big Game, starring Samuel L Jackson, used Finland as the main location for shooting in autumn 2013.
Commercial production company Also Starring recently joined forces with TBWA Helsinki, Fremantlemedia and MTV3 channel in Finland to produce a combination of sitcom and tv-commercials.
TBWA Helsinki came up with the original idea to make a 10-part sitcom taking place in an fictious finnish advertising agency. Every 30 minute episode is based around a real client and at the end of the episode the channel shows their 40 second TVC that Also Starring produced.
The series (Brändärit/The Brandmakers) had its premiere early September 2014 and the format has since been very sought after in the international TV markets.
No permit is required for filming in public places and permit guidelines tend to vary depending on the scale of the production. The turnaround is fast and the application process carries a very low level of bureaucracy.
Small scale crew and/or set, un disruptive to traffic or local residents, often do not require any permit at all.
In remote areas, permits are generally not needed, although one may be required for motorised vehicles or other heavy equipment and when using any private property.
You can work in Finland without a work permit if you are a film worker, your employer does not have an office in Finland, and the duration of the job is no longer than three months.
Go to the FilmFinland website for up to date information on working in the country.
Angel Films lease Finland's biggest studio, with 800m2 of filming and event space. It is located in the accessible Herttoniemi area. Other studios in Finland include the Villila Studios in Satakunta which offers an all-round service to productions.
There are many natural landscapes in Finland, as well as a number of modern cities and small wooden towns. Plus the country can also boast thousands of kilometers of clean coastline, forests, the archipelago, urban city architecture, thousands of lakes and islands, vast areas of wilderness and 'period locations' with places specially designed to represent different periods in history.
Besides the different film commissions, a local company such as GPN-approved Rawland Films, can provide time saving information about desirable locations and affordable alternatives.
Finland boasts top notch professional crews and international level studio facilities.
English is widely spoken and crew, camera and sound equipment are easy to come by. You can easily hire professional equipment including cameras, lenses, grips, trucks, cranes and lights. Angel Films rent out cameras, lenses, grips, trucks, cranes and lights. Other equipment rental companies include Emerald Gate Industries and P. Mutasen Elokuvakonepaja Oy. Click here for a full list of rental companies.

subset: commoncrawl


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The 2016 Porsche Macan Diesel will show up almost as it currently is particularly in regards to design. In what resemble it is an effort by the company to widen its grip of the marketplace and send their competitors competing their money, this new futuristic automobile innovation guarantees an entire brand-new host of improvements. In nov 2014, at the contest "Golden Wheel" of magazine Auto Bild, Macan was chosen the very best ride in 2014 in the Sport Utility Vehicle lesson. With the forthcoming 2016 Porsche Macan, German cars automaker will when again surprise every person. To come to be evident, the 2016 Macan will not should substantially distinctive exterior and interior, yet it will get a brand-new, diesel motor option. 2016 Porsche Macan
Which are changes in the brand-new design?
2016 Porsche Macan will certainly be based on the same platform utilized on the brand-new Audi Q5. Exterior of the brand-new Porsche Macan 2016 is actually the peak of the whole style; sophistication and appeal has actually been taken into a whole new world for the developers have managed to strike both deluxe and flashy look. This auto got even 23.25 out of a feasible 25 points, which literally surprised the competitors. This can just be one more factor to very carefully check the further advancement of this vehicle. The expected gas financial state should examine 24/31 city/highway mpg, which might be one of the most attractive concern for potential prospective buyers.
However, it will be a bit longer and also bigger because its length will be enhanced by around 1.7 inches while the size will certainly enhance by around 1.4 inches. Merely, the informal sophistication of this wonderful vehicle mesmerizes at first sight. In the deal will certainly be the wheels of 20 inches as well as basic LED foglights. The within this work of art will in such a way appeal millions and countless individuals into getting this vehicle. The most current research studies recommends that this compact crossover could obtain some unexpected, nevertheless vital renovations. 2016 Porsche Macan
Which are the engines on offer?
2016 Porsche Macan is a truly effective and also sophisticated vehicle. As usual, under the hood of this trip will be a 3.0-liter, V6 engine. Keeping that alone, the vehicle driver will be able to net around 245-255 of HP coupled with 428 extra pound feet of twist. Maximum speed of this model will be around 143 mph. According to some announcements, the usage of this model will certainly be 24 mpg in the city as well as 31 mpg on the highway. The engine will possibly be paired with a seven-speed dual-clutch digital PDK transmission as well as all-wheel-drive setup, and also it is visiting be qualified to hurry 0-60 in close to 6 secs.
Apart from the diesel engine, a 3.6 liter twin turbo gas engine is also anticipated. It is believed to supply 400 horse power and also 406 pounds-feet of torque. Adhering to the huge effect Porsche engines have actually had in the market for years. What might disturb an individual is the discharge of CO2 which is 159 g/ km. On the other hand, the united state market will not see an entry-level four-cylinder gas engine, which produces 237 horsepower and 258 lb-ft of torque. 2016 Porsche Macan
When it expected on the market? The price?
Its forecasted price is regarding $ 50 000 for the Base trim and concerning $ 73 200 for the higher trimmings. Its launching is scheduled for 2015 Los Angeles Auto Show. The seats are comfortable upholstered in natural leather as well as offer great support to the back, particularly on lengthy trips. For those which can not wait to obtain behind the wheels of this brand-new high-end SUV, this automobile should most likely be striking a variety of dealerships towards the end of this year beginning with August. You can pick a set of awesome bonus: satellite radio, Bose audio system with 14 speakers, car parking sensing units, and various other. 2016 Porsche Macan
2016 Porsche Macan changes, diesel


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Worldwide Journal Of Medication And Public Health
The Department of Health Providers prepares future health practitioners, managers, and researchers to conduct the unfinished work of enhancing the effectively-being of communities within the United States and throughout the world. Collaboration and allocation of sources, specifically funding would benefit the nation in the attempt to be more engaged globally. In an effort to higher use resources within the world realm, the International Health Initiative (GHI) is restructuring. In line with Shah, Goosby, Frieden, and Quam (n.d.), as an alternative of utilizing interagency coordination, a brand new collaborative leadership structure will champion priorities and insurance policies in the diplomatic arena. This can assist to maintain sturdy efficient businesses open and funded to benefit the U.S. and the globe.
Certainly, if individuals weren't numerous, then inequality in one facet (say revenue) would more or less be equivalent with inequality in one other aspect like capabilities. The research might be conducted through the questionnaire by private interview. The availability water samples will be collected from different location viz. Thana Para, Adalatpara, paradise Para, sabalia, Parkerbazar Chainibazar, Godownbazar. 36 water samples will probably be collected from 18 wards.
The terms Public Health Educator, Group Health Educator or Health Educator are all used interchangeable to describe an individual who plans implements and evaluates health training and promotion applications. These people play an important role in many organizations in varied settings to enhance our nations health. Simply as a Group health educator works work toward population health, a faculty Health educator generally teaches in our Colleges. A group health educator is often centered on their instant community striving to serve the public.
ICON's founders have maintained headquarters in the same metropolis where it all started: Logan, Utah—positioned in lovely Cache 's simple. This beautiful northern Utah city lies smack dab in the midst of wonderful snowboarding, fishing, hunting, mountain biking, climbing, mountaineering, and lots of more outside actions. Logan is just some hours drive from six National Parks. The previous adage of Play where you work, work the place you play" easily sums up life here within the valley.Logan boasts a low price of residing, minimal visitors and commute instances, quick access to Salt Lake City Worldwide Airport, and has been voted one of the most secure cities within the United States to stay. Cache Valley also has a number of the finest schooling in the country, starting with Pre-K by the native college, Utah State College—GO AGGIES!
When you waived out of SHIP, but now understand it's the finest plan on your needs, you'll be able to rejoin! Simply call the Student Health Services (SHS) Insurance office at (951) 827-5683 to sign up again. As well as, individuals affected by ulcers or intestinal issues might discover that eating bananas can ease their discomfort. Bananas are recognized to neutralise acidity and their smooth texture protects the liner of the abdomen, decreasing irritation. Certainly, bananas are the one uncooked fruit that can be eaten with out inflicting distress to continual ulcers.


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A woman's dress is a garment designed to be worn as one-piece clothing with an attached bodice. These dresses vary in length and depend on the choice of the wearer as ….
In the modern world, everybody is busy creation it to the completion. However many people are in work hard intended for their earnings, there are ….
Known for her effervescence beauty and incredible acting skills, Sridevi is a legendary Indian actor. She has always been in the center light due to ….
If you are searching the fashion solution, online is the right platform to find a lot of fashion solutions easily. Are you looking the best ….


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Sabots Libres, in association with Pierre Enoff and EQUILibre™, will be holding another edition of the Level 1 Locomotion and Hoof Care course at Porta, in the French Pyrenees.
Two days of intense instruction giving a better understanding of the equine hoof and how to maintain it effectively.
More information: https://wp.me/p4i6Eu-BS


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Incredible Salt Animation Artist is available for hire through the Corporate Entertainment Agency. This artist is based in Poland and is available to perform throughout the world at corporate events, weddings, trade shows and exhibitions and many more.


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Thinking of Tapping Your Retirement Savings? Read This First
Before you start tapping into your retirement savings, you may want to read this first:
If you are under age 59½ and plan to withdraw money from a qualified retirement account, you will likely pay both income tax and a 10% early-distribution tax on any previously un-taxed money that you take out. Withdrawals you make from a SIMPLE IRA before age 59½ and those you make during the 2-year rollover restriction period after establishing the SIMPLE IRA may be subject to a 25% additional early-distribution tax instead of the normal 10%. The 2-year period is measured from the first day that contributions are deposited. These penalties are just what you'd pay on your federal return; your state may also charge an early-withdrawal penalty in addition to the regular state income tax.
The following exceptions may help you avoid the penalty:
- Withdrawals from any retirement plan to pay medical expenses—Amounts withdrawn to pay unreimbursed medical expenses are exempt from penalty if they would be deductible on Schedule A during the year and if they exceed 10% of your adjusted gross income. This is true even if you do not
- IRA withdrawals annuitized over your lifetime—To qualify, the withdrawals must continue unchanged for a minimum of 5 years, including after you reach age 59½.
- Employer retirement plan withdrawals—To qualify, you must be separated from service and be age 55 or older in that year (the lower limit is age 50 for qualified public-service employees such as police officers and firefighters) or elect to receive the money in substantially equal periodic payments after your separation from service.
- Withdrawals from any retirement plan as a result of a disability—You are considered disabled if you can furnish proof that you cannot perform any substantial gainful activities because of a physical or mental condition. A physician must certify your condition.
- IRA withdrawals by unemployed individuals to pay medical insurance premiums—The amount that is exempt from penalty cannot be more than the amount you paid during the year for medical insurance for yourself, your spouse, and your dependents. You also must have received unemployment compensation for at least 12 weeks during the year.
- IRA withdrawals to pay higher education expenses—Withdrawals made during the year for qualified higher education expenses for yourself, your spouse, or your children or grandchildren are exempt from the early-withdrawal penalty.
- IRA withdrawals to buy, build, or rebuild a first home—Generally, you are considered a first-time homebuyer for this exception if you had no present interest in a main home during the 2-year period leading up to the date the home was acquired, and the distribution must be used to buy, build, or rebuild that home. If you are married, your spouse must also meet this no-ownership requirement. This exception applies only to the first $10,000 of withdrawals used for this purpose. If married, you and your spouse can each withdraw up to $10,000 penalty-free from your respective IRA accounts.
You should be aware that the information provided above is an overview of the penalty exceptions and that conditions other than those listed above may need to be met before qualifying for a particular exception. You are encouraged to contact this office before tapping your retirement funds for uses other than retirement. Distributions are most often subject to both normal taxes and other penalties, which can take a significant bite out of the distribution. However, with carefully planned distributions, both the taxes and the penalties can be minimized. Please call Dagley & Co. for assistance.
New Form 1099 Filing Date
Did your business utilize an independent contractor in 2016? Did you pay him/her $600 or more during the calendar year? If so, you are required to issue him/her a Form 1099-MISC. The purpose of this form is to avoid penalties and the possibility of losing the deduction for his/her labor and expenses in an audit. Different from last year, the IRS moved up the filing due date to January 31, 2017.
In addition to being used to report payments to independent contractors, Form 1099-MISC is also used to report payments made by a business for rents and royalties and to attorneys for legal services, among others. If there are no independent contractor payments to report, the 2016 1099-MISC issued for other payments continues to be due to the IRS by the normal due date of February 28, 2017. However, where both independent contractor and other payments are being reported, the January 31 due date should be observed so that late filing penalties are avoided regarding the independent contractor payments.
It is not uncommon to have a repairman out early in the year, pay him less than $600, then use his services again later in the year and have the total for the year exceed the $599 limit. As a result, you may have overlooked getting the information from the individual that you need to file the 1099-MISCs for the year. Therefore, it is good practice to always have individuals who are not incorporated complete and sign an IRS Form W-9 the first time you engage them and before you pay them. Having a properly completed and signed Form W-9 for all independent contractors and service providers eliminates any oversights and protects you against IRS penalties and conflicts. If you have been negligent in the past about having the W-9s completed, it would be a good idea to establish a procedure for getting each non-corporate independent contractor and service provider to fill out a W-9 and return it to you going forward.
IRS Form W-9, Request for Taxpayer Identification Number and Certification, is provided by the government as a means for you to obtain the data required to file 1099s for your vendors. It also provides you with verification that you have complied with the law in case the vendor gives you incorrect information. We highly recommend that you have potential vendors complete a Form W-9 before you engage in business with them. The W-9 is for your use only and is not submitted to the IRS.
The penalty for failure to file the required informational returns is substantial and is $260 per informational return. The penalty is reduced to $50 if a correct but late information return is filed not later than the 30th day after the January 31, 2017, required filing date, or it is reduced to $100 for returns filed after the 30th day but no later than August 1, 2017. If you are required to file 250 or more information returns, you must file them electronically.
Please note: To avoid penalties, all forms must be sent to the IRS by January 31, 2017.
Dagley & Co. is here to prepare your 1099 for submission. We recommend using this 1099 worksheet to provide us with the information needed to prepare your 1099.
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Time for Baby Boomers to Pay Up
Are you a baby boomer? If so, have you been stashing away tax-deferred retirement savings? If so, take note… It is getting close to the time to start withdrawing funds from those accounts and, of course, paying taxes on those withdrawals. (This includes distributions from traditional IRAs and 401(k)s)
The same Internal Revenue Code that allowed you to save tax dollars when you contributed to those tax-deferred retirement plans also generally requires you to begin withdrawals on the year you reach age 70½. These distributions are called required minimum distributions (RMDs) and are based on annuity tables. Generally, most individuals will utilize the single life table, but the joint life annuity tables are used if the individual's spouse is more than 10 years younger.
Keep in mind that you can always take as much as you wish from your tax-deferred retirement accounts, but you must take the RMD amount each year, beginning with the year you turn age 70½, or you will be subject to a very severe penalty, which we will discuss later. One exception is that you can delay the payout for the year you become 70½ until no later than April 1 of the following year. However, since you will also need to make an RMD for that following year, you will end up with two years' worth of distributions being taxed in one year if you use the delayed distribution option.
The following is an abbreviated single life table. The actual table goes to age 111.
Age 70 71 72 73 74 75 Distribution Period (Years) 27.4 26.5 25.6 24.7 23.8 22.9
Required Minimum Distribution – To determine an RMD, first determine the distribution period (life expectancy) based on your current age. So, for the year you turn 70½, the distribution period would be 27.4 years. Next, determine the retirement account's balance on December 31 of the prior year. The account balance divided by the distribution period equals the RMD. For example, say you will turn age 70½ in 2016 and your tax-deferred retirement account had a balance of $500,000 on December 31, 2015. Your 2016 RMD would be $18,248 ($500,000/27.4).
Failure to Take an RMD Penalty – When the full amount of an RMD is not taken, the penalty is 50% of the amount you didn't withdraw. Luckily, the IRS is very lenient on this penalty and will generally waive it when an under-distribution is inadvertent or due to ignorance of the law, provided that the RMD amounts are made up as soon as possible once the error is discovered. Avoid RMD problems by having your account custodian or trustee determine the RMD annually and then transfer the distribution directly to your checking, savings or non-retirement plan brokerage account.
Multiple Retirement Accounts – When you have multiple accounts, the question often is, "Which account should I take the RMD from?" All traditional IRAs are treated as one for distribution purposes. So, you can take the RMD for the IRA accounts from any combination of the accounts that you choose. However, that may cause a problem with a trustee of the IRA account(s) from which you didn't take a distribution, who may think you didn't take your RMD for the year. So, it is less problematic to take a distribution from each account.
You may wish to simplify the RMD distributions by transferring all of your traditional IRAs into one account, if you have several traditional IRAs. This is best done by having the trustees make direct transfers to the target IRA, rather than you receiving the distributions and then rolling over the funds, since you are only allowed one IRA rollover each twelve months (trustee-to-trustee transfers don't count as rollovers). Note that spouses must maintain their accounts separately and cannot combine their accounts with yours when figuring RMDs.
If you have a 401(k) account, the RMD for it must be figured separately from any IRA accounts you also have. And, if you have multiple 401(k)s, each 401(k) account's RMD is figured separately from those of your other 401(k) plans.
Non-Taxable Amounts – If your tax deduction for the contribution was limited when you made your traditional IRA contribution because you were a high-income taxpayer, you would have created a non-taxable basis in your IRA. If this is true, then that non-taxable basis is recovered tax-free in proportion to your distribution.
Roth Conversions – The ability of individuals to convert amounts of their traditional IRAs to Roth IRAs gives rise to some possible tax-saving moves in the years leading up to the RMD age. Things to consider are:
- Is you tax bracket lower now than it will be after retirement? If so, you might consider converting some portion of your traditional IRA to a Roth IRA now. You will pay tax on the traditional IRA distribution in the year of the conversion, but when you withdraw it from the Roth IRA, it will be tax-free.
- If you have a low-income year for some reason, and if you are age 59½ or older, it might be appropriate to take a distribution in that year and pay little or no tax. You won't get a credit against a future RMD by doing so but you will be lowering the balance in the account for the eventual calculation of RMDs.
The following strategies require careful planning:
Effect on Taxable Income Once RMDs Start – Your taxable income may be increased by more than just the amount of the RMD. Adding your RMD to your income that is already taxed will increase your adjusted gross income (AGI); as a result, the amount of your Social Security benefits that is taxed may also increase. In addition, since the AGI is the amount on which the phaseout or reduction of many tax deductions is based, you may also find that you are getting less tax benefit from such items as medical expenses, charitable contributions, and investment-related expenses – all of which means your tax bill will go up by more than it otherwise would by just adding the RMD to your income.
Plan for Additional Withholding or Estimated Tax – Once you start taking distributions from your IRA or 401(k), and to avoid a potential underpayment of tax penalty, you will likely need to increase your tax prepayments, either by having federal (and possibly state) income taxes withheld from the distributions or by making quarterly estimated tax payments. If you already make estimated tax payments, you may need to increase the installment amounts.
If You Don't Need the RMD – If you simply don't need the retirement distribution, after reaching age 70½, you can donate up to $100,000 of IRA funds per year to a qualified charity without having to include the distribution in your income, and it will still count towards your RMD. If you are married and your spouse has an IRA and is also 70½ or older, he or she may also make a charitable IRA distribution of up to $100,000. So, if you are someone who gives substantial amounts to charity each year, this is a distribution strategy you may want to consider after reaching RMD age. CAUTION: To qualify under this provision, the funds must be directly transferred from the IRA account to the charity.
RMD issues can be quite complicated. We believe it is highly suggested that you consult Dagley & Co. for pre-RMD planning, determining the correct RMD amounts, and analyzing your withholding and/or estimated tax obligations. Give us a call at (202) 417-6640.
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First 2016 Estimated Tax Payment Due Soon
Did you know the government has a "pay-as-you-go" system and wants its tax revenue up front? If your pre-paid amount is not enough, you may become liable for non-deductible interest penalties. To facilitate that concept, the government has provided several means of assisting taxpayers in meeting the "pay-as-you-go" requirement. The primary among these include: payroll withholding for employees; pension withholding for retirees; and estimated tax payments for self-employed individuals and those with other sources of income not covered by withholding.
Determining how much tax to pre-pay through withholding and estimated tax payments has always been difficult, and thanks to Congress' constant tinkering with the tax laws, ensuring there are no underpayment penalties or tax surprises when the tax return is prepared next year can be challenging.
When a taxpayer fails to prepay a safe harbor (minimum) amount, he or she can be subject to the underpayment of estimated tax penalty. This penalty is the short-term federal rate plus 3 percentage points, and the penalty is computed on a quarter-by-quarter basis. So, even if you pre-pay the correct amount for the year, if the amounts are not paid evenly, you could be subject to a penalty. Interestingly enough, withholding amounts are treated as paid ratably throughout the year, so taxpayers who are underpaid in the earlier part of the year can compensate by bumping up their withholding in the later part of the year.
Federal tax law does provide ways to avoid the underpayment penalty. If the underpayment is less than $1,000 (referred to as the de minimis amount), no penalty is assessed. In addition, the law provides "safe harbor" prepayments –meaning if you meet the parameters set by law, you won't be penalized, even if your underpayment is more than $1,000. There are two safe harbors. The first safe harbor is based on the tax owed in the current year. If your payments equal or exceed 90% of what is owed in the current year, you can escape a penalty. The second safe harbor is based on the tax owed in the immediately preceding tax year. This safe harbor is generally 100% of the prior year's tax liability. However, for a higher income taxpayer who has AGI exceeding $150,000 ($75,000 for married taxpayers filing separately), the prior year's safe harbor is 110%.
Example: Suppose your tax for the year is $10,000 and your prepayments total $5,600. The result is that you owe an additional $4,400 on your tax return. To find out if you owe a penalty, see if you meet the first safe harbor exception. As 90% of $10,000 is $9,000, your prepayments fell short of the mark. You can't avoid the penalty under this exception.
However, in the above example, the safe harbor may still apply. Assume your prior year's tax was $5,000. As you prepaid $5,600, which is greater than 110% of the prior year's tax (110% = $5,500), you qualify for this safe harbor and can escape the penalty.
If your state has a state tax, the state's de minimis amount and safe-harbor percentage and amount may be different.
This example underscores the importance of making sure your prepayments are adequate, especially if you have a large increase in income. This is common when there is a large gain from the sale of stocks, sale of property, when large bonuses are paid, or when a taxpayer retires. If you need to make estimated tax installments for 2016, please note that the first payment for 2016 is due April 18, 2016.
If you have questions regarding your pre-payments or would like to review and adjust your W-4 payroll withholding, W-4P pension withholding, and estimated tax payments to provide the desired tax result for 2016, please give Dagley & Co. a call.
Image via. public domain
Penalty For Not Having Health Insurance Surprises Many
Do you happen to be one of the taxpayers that are surprised by the penalty for not having health insurance last year? The size of the penalty really astounds many. This may be a wake-up call for many who didn't realize the penalty is being phased in over a three-year period between 2014 and 2016, and the increases are substantial each year.
The penalty is determined by two methods, the flat dollar amount or a percentage of the taxpayer's income, and the penalty is the GREATER of the two amounts.
The flat dollar amount is the sum of fixed dollar amounts for the year that apply to each member of the taxpayer's family. However, there is a cap on the total flat dollar amount, which is equal to 3 times the adult penalty for the year. The table below shows the amount per family member and maximum flat dollar amounts for each of the three penalty phase-in years.
Year 2014 2015 2016
Adult Family Member $ 95.00 $325.00 $ 695.00
Member Under Age 18 $ 47.50 $162.50 $ 347.50
Maximum Flat Dollar Penalty $285.00 $975.00 $2,085.00
Example: Suppose, in 2015, a family of 3 (2 married adults and 1 child) all went without insurance for the entire year. Their flat dollar amount penalty would be $812.50 ($325 + $325 + 162.50).
The percentage-of-income penalty is a little more complicated, as the income used in the computation is the taxpayer's household income reduced by the taxpayer's tax return filing threshold for the year. Household income is the adjusted gross income from the tax returns for the year of all members of the taxpayer's family who must file a tax return for income tax purposes.
The table below shows the percentage-of-income penalty for each of the three penalty phase-in years.
Year 2014 2015 2016
Percentage of income 1.0% 2.0% 2.5%
Example: Suppose the family in the previous example has a household income of $80,000 and their filing threshold is $20,600. Thus the income used in the computation would be $59,400 ($80,000 – $20,600), and the percentage-of-income penalty would be $1,188 ($59,400 x .02).
In our example, the taxpayer's penalty for 2015 would be the greater of the two methods, which is $1,188. This substantially penalizes higher-income taxpayers, who can more readily afford health care insurance.
Another surprise to some taxpayers is that even if only one member of the family is uninsured, the percentage-of-income penalty applies if it is larger than the flat dollar amount for that one employee.
In closing, the penalties are actually computed by the month, so for example, if a taxpayer is uninsured for five months, then 5/12 of the penalty will apply.
If you have questions related to the penalty for not being insured or other tax provisions of the Affordable Care Act, please give Dagley & Co. a call.
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Taxes, Birthdays and Milestones
Did you know that your age can affect your tax liability? That's right – depending on the number of candles on this year's birthday cake, you may get a gift from Uncle Sam when you file your tax return. In some situations, the gift may not be because you reached a certain age, but will be the result of the age your dependent(s) or spouse turned this year. Unfortunately, not all of Uncle Sam's gifts will be welcomed, because some birthdays mark the end of eligibility for certain credits or exclusions of income and others signal the start of needing to include retirement benefits in income.
Under common law, a person attains a given age on the day before his or her birthday, which can impact the taxpayer's return for certain age-related tax issues. For example, a taxpayer whose 65th birthday is on January 1 is considered to be age 65 as of December 31 of the prior year, and eligible for an additional standard deduction amount for the prior year. However per an IRS ruling on several tax provisions—which are discussed in this article—involving children, the child attains a given age on the actual date the child was born, instead of the day before.
If you or someone in your tax family attains one of the following ages this year, here's how your tax return may be impacted:
Age 0 – Well, OK, zero isn't really an age; but, if your dependent is born in 2015, you can claim a $4,000 exemption allowance for the child. Exemptions are subtracted from your gross income to determine your taxable income, and your taxable income determines your marginal tax bracket. So, for example, if you are in the 25% tax bracket, each exemption allowance reduces your tax by $1,000.
Age 13 – If you qualify to claim a credit for child care expenses that you pay so that you (or if married filing a joint return, you and your spouse) can work or look for work, and the qualifying child who is your dependent turns 13 years old in 2015, only the expenses for care up to the date of the child's 13th birthday will be eligible for the credit. Similarly, if you receive dependent care benefits from your employer, the value of those benefits is excludable from your income only for care before the child turns 13. An exception to the age limit applies if the dependent child is not physically or mentally able to care for himself or herself.
Age 17 – One of the requirements for the child tax credit is that the qualifying child be younger than 17 at the end of the tax year. Thus, if your child turns 17 during 2015, you will not be allowed to claim the child tax credit for this child for 2015 or any future year. The amount of the credit is $1,000 per eligible child, subject to a phase-out based on your adjusted gross income (AGI).
Age 18 – To claim an adoption credit for expenses you paid to adopt a child, the child must have been younger than 18 at the time you paid or incurred the expenses. A child turning 18 during the year is an eligible child for the part of the year he or she was younger than 18. The age limitation does not apply if the person you adopted is physically or mentally unable to take care of himself or herself.
Age 19 – To be a qualifying child for dependency purposes, the child must be younger than 19 as of the end of the year (or younger than 24 if a full-time student). So, if your child's 19th birthday was in 2015 and he or she is not a full-time student for some part of at least 5 months during the year, you can't claim the child as a dependent under the definition of a qualifying child. (Once again, the age limitation does not apply for a child who is unable to physically or mentally provide self-care.) Depending upon both the child's income and who provided the majority of the child's support, you may be able to use a different definition to claim the dependency.
Age 24 – If you've been claiming your older-than-18 child as a dependent based on the child being a full-time student who doesn't provide more than half of his or her own support, you won't be able to claim the child's dependency under that rule starting in the year the child has his or her 24th birthday. Depending on the child's gross income and other factors, you may still be entitled to the dependency exemption, but under the "other" dependent rules and not the "qualifying child" rules.
Age 25 – If you are a lower-income taxpayer who is at least 25 years old before the end of the year, and you do not have a qualifying child, you may be eligible for the earned income credit. If you are married, and file a joint return, either you or your spouse must meet the age requirement. This age requirement for the earned income credit does not apply if you have a qualifying child.
Age 27 – There are various provisions of the Patient Protection and Affordable Care Act that apply to a child younger than 27 (i.e., one who has not had his or her 27th birthday) as of the end of the year. For example, your younger-than-27 child may be included on your health insurance plan, even if the child is not your dependent. If you are self-employed, the premiums you paid for the health insurance coverage of a child younger than 27 can be included as part of the above-the-line deduction of health insurance costs you may be able to deduct.
Age 50 – If you are a qualified public safety employee, such as a police officer or fireman who separates from service after age 50 and takes a distribution from your government employer's defined benefit pension plan, the 10% early withdrawal penalty will not apply.
Age 55 – If you take a distribution from your employer's qualified retirement plan after separation from service in or after the year you reach age 55, the distribution is not subject to the 10% penalty that usually applies when distributions are taken before age 59 1/2. To qualify for this exception to the penalty, you must be age 55 or older, and then separate from employment. This provision does not apply to IRAs.
Age 59 1/2 – Once you've reached age 59 1/2, distributions from your qualified retirement plans and traditional IRAs are no longer considered to be early distributions and, therefore, are not subject to the 10% early withdrawal penalty. However, in most cases, all of the distribution amount is includible in your income and will be taxed.
Age 62 – Many individuals opt to start receiving their Social Security benefits – albeit at a reduced amount than if they had waited until they reached full retirement age – when they first become eligible to receive the payments, generally at age 62. If this is your first year for collecting SS benefits (whether at age 62 or another age), you may be surprised to learn that part of the benefits may be taxable. Depending on your other income and filing status, 50% to 85% of the benefits may be taxable.
Age 65 – As mentioned above, starting with the year you reach age 65, you are eligible for an additional standard deduction amount. For 2015, the extra amount is $1,550 for a taxpayer filing as single or head of household or $1,250 for those filing married joint, married separate or a qualifying widow(er). There is no extra deduction if you itemize your deductions. If you file a joint return, you and your spouse, if he or she is also age 65 or older, are each allowed the additional amount.
Through 2016, if you itemize deductions and either you or your spouse – if filing a joint return – is age 65 by the end of the year, you need to reduce your medical expenses by only 7.5% of AGI instead of the 10% reduction rate that applies to other taxpayers. If you are subject to the alternative minimum tax, only medical expenses exceeding 10% of your regular AGI are deductible for the AMT computation.
If you've been claiming the earned income credit without having a dependent child, you will no longer be eligible for the credit starting in the year you turn 65.
Contributions to a health savings account (HSA) are not permitted once you are entitled to benefits under Medicare, meaning you are eligible for and have enrolled in Medicare. Most individuals become Medicare eligible and enroll at age 65. Contributions to the HSA may continue until the month you are actually enrolled in Medicare.
Age 70 1/2 – If you turned 70 1/2 in 2015, distributions from your traditional IRA must begin by April 1, 2016; otherwise, a minimum distribution penalty can apply. You must continue to take distributions annually. Not only must you take distributions after turning 70 1/2, the law specifies how the minimum distribution is to be calculated. You may take a larger distribution, but the amount in excess of the required minimum distribution amount cannot be used to reduce future required distributions. You are considered age 70 1/2 on the date that is 6 calendar months after the 70th anniversary of your birth.
In general, if you are or were an employee whose employer has a qualified plan, distributions from the qualified plan must begin no later than April 1 of the year following the year in which you attain age 70 1/2 or (except if you are a 5 percent owner), if later, you retire. This "retirement, if later" exception does not apply to IRAs.
If you were required to take your first distribution in 2015 but delay the withdrawal until April 1 of 2016, you will then have two distributions to include in your 2016 income, since the regular 2016 distribution must be taken by December 31 of that year.
You cannot make a contribution to a traditional IRA for the year in which you reach age 70 1/2 or for any later year. Contributions to Roth IRAs, however, are allowed regardless of age provided you have wages, self-employment income or alimony income.
If you or a member of your tax family celebrated a milestone birthday (or half-birthday) this year and you have questions as to how the tax implications of that event will affect your return, please get in touch with us at Dagley & Co.
Image via public domain


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lighting: an Advent candle every Sunday. One candle, because I went super minimalist this year/never got around to buying additional candles or making a wreath. I ended up popping a pillar candle into an empty glass jar, adding some Epsom salt and glitter "snow," and calling it good - it's the prayer and spiritual preparation for Christmas that count. Ann Voskamp and Tsh Oxenreider have some great Advent resources on their sites if you're interested in starting this spiritual practice but not sure where to begin.
spending: my mornings wondering if I'm going to be sick and late for work or if I'll make it there on time. Thanks, Baby Q. My nausea and morning sickness are definitely less terrible now that I'm in my second trimester, but every now and then the floor tiles start swimming, or I'll start gagging for no apparent reason, and apparently my heartburn is never going away #hairybaby
choosing: Dirty Santa gifts for upcoming celebrations with my Bible study and co-workers. I don't know why a simple party game that's meant to be playful and funny causes me so much anxiety, but I never know what to buy! I don't really want my contribution to be THE gift everyone fights over, but I certainly don't want it to be the one no one wants.
sending: what feels like a million Christmas cards. We did a photo card for the first time ever with one of the pictures from our pregnancy shoot, and I may have gone overboard on the order. I saved money with a coupon from Motherhood Maternity, but as someone who usually just grabs two boxes of cards from the store, there was definite sticker shock.
singing: Hanson and NSYNC Christmas songs - those were the first two holiday albums I ever purchased and they're still the first ones I play every year!
reading: The Magnolia Story by Chip and Joanna Gaines - not super into it so far. I feel like I'm reading a boring e-mail exchange between a married couple.
eating: cookies Mr. Q made with the leftover Halloween Kit-Kats and Reese's we still had in the kitchen.
wearing: a LuLaRoe Carly dress on a regular basis - it's so perfect for pregnancy, but I still look like I put some effort into my outfit for work.
watching: Brooklyn Nine-Nine - I started streaming it on Hulu and watch a few episodes a week. Why has it taken me so long to catch on to how great this show is? Also, I think I am Amy Santiago.
waiting on my DVR: several episodes of Saturday Night Live - I haven't been able to stay up very late recently. I think the last SNL I watched was Gal Gadot if that tells you anything.
texting: my sister-in-law and her girlfriend about family Christmas plans.
on my library holds list: Drums of Autumn by Diana Gabaldon - I tried to read it once before and failed, but I really miss the characters so I'm going to give it another try.
on my book to-buy list: Wintersong by S. Jae-Jones for the Creating & Co. virtual book club - have any of you read it? Is it worth paying for?
waiting to be released: Maggie Stiefvater's Dreamer trilogy (the follow-up to the Raven Cycle with Ronan as the main character).
looking forward to: winter break, even though ours is very short this year (our last day of school is December 22nd, and we go back January 2nd).
craving: Cheez Doodles, Doritos, nachos, Amy's macaroni and cheese, etc. - for reasons I will probably never know, powdered/fake cheese seems to be my number one pregnancy craving. Is there some mineral in "cheese product" that my diet is missing?
craving: Cheez Doodles, Doritos, nachos, Amy's macaroni and cheese, etc. - for reasons I will probably never know, powdered/fake cheese seems to be my number one pregnancy craving. Is there some mineral in "cheese product" that my diet is missing?
griping about: our standardized testing schedule. As if testing in and of itself weren't bad enough, we never seem to be very organized ahead of time, and there are two days when I'm going to end up basically babysitting the students who aren't testing. I have put together an awesome activity for the first day, but for the second I am super tempted to pop in a movie.
need to do: finish my Christmas shopping, especially for Mr. Q (does anyone else find that husbands are incredibly difficult to shop for? Why is that man so self-sufficient?)
need to do: finish my Christmas shopping, especially for Mr. Q (does anyone else find that husbands are incredibly difficult to shop for? Why is that man so self-sufficient?)


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Information about this contest is here. https://www.petgroomerforums.com/cha...rd-Drawing-(2)
REMEMBER, post only 1 guess per day per trivia question. ALSO, every time you post replies or start a new thread on this board in any other forum still gets you 1 ticket in this drawing per post/reply. Even if you think the correct answer has been posted, post it again to earn 1 ticket in the drawing.
All cats are _ _ _ _ _ _ _.
Fill in the blank word.


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'Pixar in a Box' Links Curriculum, Animation Online — For Free
Khan Academy has announced the launch of its new program, Pixar in a Box, which delves into the educational concepts used by Pixar Animation Studios during their creative process.
The new online curriculum uses video lessons, interactive exercises and hands-on activities to show students how what they learn in school is used by the animators at Pixar to create new worlds and characters. While the program is designed for middle and high school students, it is open to students of any age, writes Mercedes Milligan for Animation Magazine.
Pixar and Disney Animation president Ed Catmull and Khan Academy founder Sal Khan made the announcement at a special event at Pixar's Emeryville campus. The project was introduced by Pixar University & Archives director Elyse Klaidman, and was then demonstrated by Khan Academy content producer Brit Cruise and Pixar senior scientist and research group lead Tony DeRose.
"Many students start to lose interest in academics in middle and high school, partly because they don't see how academic concepts relate to things they care about," said DeRose. "Pixar in a Box aims to address this disconnect by showing how Pixar filmmakers use these concepts for creative benefit in their everyday work."
An additional "Getting to Know" section is added to the end of each video in order to show students real Pixar employees, allowing viewers to get to who they are and how they obtained their positions with the company. The interviews feature a number of diverse individuals in order to allow all viewers the opportunity to see someone like themselves working for the company, writes Katrina Schwartz for KQED.
According to Cruise, hands-on activities that can be completed in a 40-minute period with minimal materials are being developed for each module with the help of a small group of teachers. The activities are meant to further challenge students to use the artistic and mathematical concepts taught in complex situations.
"We really are trying to intersect art and math, and you don't often see those things represented really well in hands-on activities," Cruise said.
The program is currently available on KhanAcademy.org and PixarInABox.org. Starting with a number of math lessons, students will learn how academic concepts such as combinatorics, parabolas, weighted averages, linear and cubic interpolation, and trigonometry are used to create animated worlds and characters by Pixar animators.
Future lessons will appear on the websites as they become available, focusing on other academic topics, including science, humanities and the arts. All lessons will be available free of charge.
"Our mission at Khan Academy is a free, world-class education for anyone, anywhere," said founder Sal Khan. "Sparking student interest in math and other academic fields is a key part of that, and we're delighted to collaborate with Pixar to achieve this goal."
09 14, 2015 Kristin Decarr


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Newsletter 14th May 2018
On the Farm
A super-short newsletter this week! Apologies for this, but it is all hands on deck (or all hands in the soil!) on the farm this week. We are taking advantage of the great weather to plant as many veg as we can right now. So, the tractor is working hard (along with the trusty team!), and we are just ahead of time with our work. A nice feeling, especially since it is not long ago that I was worrying that we would miss key planting windows on account of the wet weather. It is even nicer to watch as the blank canvas of the field is filled in with rows of seeds and rows of young plants! Now we just need a sup of rain to keep the soil from becoming too dry.
See some pictures and videos of the farm
I hope that you enjoy reading about the farm in these newsletters. We like to give you an insight into what goes on behind the scenes in filling your boxes with veg every week. If you want to see pictures we put new ones up on our facebook page regularly. Have a peek if you have not already done so!


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I scream, you scream, we all scream for ice-cream – or at least they do in Westminster. It seems our politicos have had a forced abstinence from the cold treat.
MP Charlotte Leslie tweeted a picture of a sign boldly sitting atop the ice-cream freezer in Westminster yesterday, stating: "Due to circumstances beyond our control, we are unable to open the ice-cream freezer. A locksmith has been notified and is working to rectify the situation."
Spotted at the House of Commons canteen. You couldn't make it up. pic.twitter.com/jAnwNjv3Kv— Charlotte Leslie (@CharlotteLeslie) January 7, 2015
Lawks! "You couldn't make it up," said Leslie.
The canteen staff seemed sure that ice-cream would be a necessity for MPs. "Should you require ice-cream, please ask a member of the debate staff who will be happy to help." We wonder how many times a member of staff had to dash across the road to grab some Soleros...


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"Hey John, how did you find the velocity of the jet?"
Those were the questions I 'braved' myself to ask during this week's Physics Lab session. The first two weeks were horrible. I was badly left behind, with literally geniuses as my groupmates, being afraid/shy to ask didn't help at all. It was earlier this week that I decided a change was needed.
So I did my 'homework', looking up the lab worksheet and lab experiment in advance before the actual Lab session. And to my amazement*did I use the word right?*, it worked! By the time the real experiment underwent, I had*at least* a rough idea on what it actually wants and what I need to do after.
This time, I also actually asked rather than 'usha'-ing around looking for answers. And I asked for help whenever I was stuck, instead of being
And they were glad to help whenever I can't solve a problem, you don't need to be shy. It's a part of learning. Though you still have to do some revision before coming to class, it's totally worth it. Trust me :).
Happy Learning,
~Whether to be left behind or to ride along? You have the power to decide
|Finished Lab3 early :D


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Wood floorings are stunning however any individual that has actually been via a wood flooring redecorating task understands simply exactly how tough it could be-dusty, normally harmful and also hazardous. That's why most house owners abandon their houses throughout the procedure.
An industry-independent, not-for-profit company, the Greenguard Environmental Institute (GEI) functions to enhance public health and wellness as well as the top quality of life with programs that boost interior air. The Greenguard Certification program for low-emitting indoor items develops appropriate air-quality requirements as well as screening procedures for interior items.
Due to the fact that home owners intend to be ensured that their health and wellness is not endangered by the dirt and also poisonous fumes connected with typical wood flooring refinishing, the most up to date dust-containment systems link the fining sand tools to a high-powered vacuum cleaner, which draws out the dirt produced throughout the fining sand procedure.
Dirt control is just fifty percent of the formula when it comes to preserving interior air top quality. Utilizing an ecologically audio flooring surface is the various other. One of the most contemporary floor-finishing items are waterborne, which implies they have no poisonous fumes, are nonflammable and also basically odor free, yet attribute premium resilience over their even more hazardous equivalents.
"Refinishing wood floorings with waterborne items and also fining sand with dust-containment devices produces a much healthier setting for not just the wood floor covering specialist, however the home owner also," claimed Marilyn Black, Ph.D., of Air Quality Sciences, a third-party interior air quality-testing firm that became part of the GEI group licensing the BonaKemi system.


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Walmart Tries to Close Gap with Amazon, Acquires Jet.com
Though Walmart is a giant in the brick-and-mortar retail space, Amazon is the clear king of eCommerce here in the States. In a bid to help close the gap, Walmart has announced it will buy shopping startup Jet.com for $3 billion in cash.
When Walmart acquires Jet.com, which is expected to pass regulatory approval later this year, they're not just getting a year-old eCom site—but, more importantly, the talent behind the operation. Jet founder & CEO Marc Lore will take over Walmart's own online sales, as well as continuing to manage Jet's business for the company.
Jet's business model is significantly different from Walmart's, who works with distributors to buy in bulk at discounted prices. Instead, Jet offers incentives to the customer based on purchase volume, flipping the empowerment opportunity from the wholesaler to the consumer. The USA Today reports that Walmart's own site will look to adopt this model itself down the road.
Lore & Jet.com also bring a more affluential audience to Walmart's brand, with customers more likely to have an HHI greater than $150k. Millennials, the most coveted of demos for advertisers, also tend to be drawn more towards Jet than Walmart itself.
Walmart + Jet vs. Amazon
While the Walmart acquisition of Jet.com is being billed as a means to compete with Amazon, is it really? Probably not; in fact, this is more likely an example of Walmart PR at work than anyone's true feelings regarding this purchase.
Per the WSJ, Amazon sold $107 billion in 2015; online, Walmart sold just $14 billion. Granted, Walmart is more than four times the size of Amazon offline—but, the takeover of a single, one-year-old niche eCom site won't help Walmart close than online gap, monetarily at least.
What the Walmart purchase will help the company with is revitalizing their way of thinking when it comes to online sales. In the long run, this can be incredibly valuable for the traditionally retail brand, as the company struggles to keep up with younger audiences & diversified buying options.
In turn, Walmart helps Jet via its established vendor relationships. The eCom site has not reached profitability in its year-plus of operation.


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"In the West porridge is a standard breakfast, enjoyed for the heart-healthy properties of oats. From an Ayurvedic point of view, it is a warming, nourishing breakfast that is easy on the stomach. When you bring milk to a boil and add a spice, you make it easier to digest, although if your system is feeling a little sluggish, it would be better to choose a grain milk, such as rice, soya or almond milk, or cook with plain water. It is hard to determine quantities here – you should eat until you feel about half full. I am normally hungry in the mornings and I cook about 35 g, but see how you feel and adjust the quantities accordingly."
- 30-40g rolled oats
- 220-280ml milk, water or a mixture of both
- 1 piece broken star anise, (optional)
- ½ -1/3 tsp. ground cinnamon
- ½ tsp. vanilla extract, (optional)
- Sweetener, to taste
- 1 tbsp. pumpkin seeds / 1 tbsp. ground flaxseed / 1 tbsp. pistachios
Method : Bring the oats, milk, water and star anise (if using) to a boil in a small saucepan. Simmer until the oats are soft – mine take about 5–6 minutes but other brands might take longer. Add a little more liquid if necessary.Stir in the cinnamon, vanilla extract, and seeds or nuts, sweeten to taste and serve.
Take the test to discover your Dosha https://store.chopra.com/dosha-quiz
Vata – Nourishing & easy to digest
Pitta – Great in winter, add dried fruit
Kapha – Eat only occasionally, can add dried fruit


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Legion 8 is a personal Hero WOD commemorating the lives of the 8 men who fell in the line of duty. Legion 8 exists to honor the soldiers of Company B,1st Battalion, 8th Cavalry Regiment, 2nd Brigage Combat Team, 1st Cavalry Division (Bravo Company, 1-8) who fell during Operation Iraqi Freedom 06-08 in 2007.
The Legion 8 Workout is:
8 Rounds, 8 Reps
- Terry - Thrusters
- Blake - Chest to Bar Pull Ups
- Emerson - Clapping Push Ups
- Ryan - Power Snatch
- Coon - Knee to Elbows
- DOC - Sumo Deadlift High Pull
- Caleb - Handstand Push Ups
- Jimmy - Toes to Bar
- Finish with 800 meter run after all 8 rounds are complete
We encourage you to partner with someone for the workout. If you don't have a partner, we can assign partners on the day of the event. The event will be held at CrossFit 925 in San Antonio, Texas.
Email email@example.com with any questions. If you are not able to make it to CrossFit 925 to participate, and you want your box to participate in Legion 8, contact Jeff Morris at email@example.com.


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For those who watch plenty of Hindi films, biopics are starting to become as common as love stories.
A personality's life, no matter how celebrated or berated they might be, always creates noise and since cinema is the most popular medium in our part of the world, they are immortalised on the silver screen. The cases of biopics gone wrong or biopics narrated with convenience are far too many. So when we ultimately watch a biopic that isn't starstruck by its subject, it is a breath of fresh air. And Manto is that film.
Manto's life and his works are worthy of many films but Nandita Das' Manto isn't just the story of his life, it's the story of a man who is struggling to find his feet in the midst of chaos.
Most of our biopics suffer from the curse of hero-worship, the recent example being Sanju. The biopic genre has become quite a favourite of filmmakers and be it a sports icon, a don, an actor, musician or even a bootlegger, we have seen it all but seldom do we see films where the central character is not treated like a god. And in the midst of all these godly figures, we see Nandita Das' Manto being a flawed human being.
Das appreciates the thought-provoking ideas of Manto but she stays away from the blinders that forbid her to see her muse's flaws. She is fascinated with the philosophy of Manto but she can clearly see Saadat's truth. After his move to Pakistan, Manto was haunted by his romance with Bombay but this doesn't make Das romanticise his madness. His decline isn't poetic for her but she empathises with his wife who is struggling to hold the fort.
Das communicates Manto's mental state through his stories. His story Khol Do appears at a time when Manto is getting restless in his new nation. Toba Tek Singh's madness is the state of Manto's mind and Das weaves them beautifully through the film. Manto was a misunderstood writer all his life and though Das effectively tries to communicate the gist of his stories, she does not portray him as a misunderstood man. Rather, she calls him out when the characters of his stories take precedence over his personal relationships.
Manto by Nandita Das is a fine example of how a biopic should be treated and this could serve as a guiding light to many makers who are churning out biopics by the dozen.
(Indian Express)


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Change Checklists II
3. Form a Strategic Vision and Initiatives
We'll cover the full process for creating a strategic vision later, for now just make sure that your plan is an actual plan and not a vague hope for the future. It's easy to latch on to a piece of the desired future state without fully considering any of the steps required to get there. Real people with real skills in a fixed amount of time will have to make the changes necessary to see the vision through. Make sure you've considered who those people are, what skills they need, and what real time it will take.
At this point the strategy and initiatives need to be clearly communicated and easily understood. For example:
The Strategic Vision
Completely replace MS Project with the new platform within three months.
- All new projects use the new platform starting May 1st.
- Transfer all active project plans from MS Project to the new platform by June 1st.
- All reports to the executive team come from the new platform by July 1st.
4. Enlist a Volunteer Army
Return to the list of interviews from steps 1&2. Start with the people with high motivation and high influence and charge them with finding more people like themselves. If they immediately understand your simple strategy and initiatives and are excited about telling others, that's a green light to move forward. If you find yourself having to explain at length or feel like you're convincing people to see things your way, that's an indication that you need to go back and reposition your strategy.
5. Enable Action by Removing Barriers
Once the team is in motion and targeting clear initiatives, your job as project lead changes from setting up the work to clearing the path for those doing the work. The biggest challenge when completing a platform switch, for example, isn't usually getting people motivated, it's clearing their time for the additional work. When someone is 'slammed' and under project deadlines, the last thing they want to do is backtrack and revisit work they have addressed before. Learning new systems and techniques can also be low on the list. As such, it's up to you to make sure the affected teams have a lighter than average workload so they can use a bit of extra time to make progress toward the next initiative.


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The band precede their massive summer shows with something a little more intimate...
OASIS have announced details of a 'club' date in PARIS.
The band, who release their new album 'Don't Believe The Truth' on May 30, will precede the album with a gig at the Paris Olympia on May 23.
The show is the first announced date of a planned tour of smaller venues around the time of release of their album.
The tracklisting for 'Don't Believe The Truth' runs:
'Turn Up The Sun'
'Mucky Fingers'
'Love Like A Bomb'
'The Importance Of Being Idle'
'The Meaning Of Soul'
'Guess God Thinks I'm Abel'
'Part Of The Queue'
'Keep The Dream Alive'
'A Bell Will Ring'
'Let There Be Love'
To follow the release of the album, the group will tour the UK and Ireland, visiting: Glasgow Hampden Park (June 29)
Manchester City Of Manchester Stadium (June 30, July 2-3)
Southampton Rose Bowl (6)
Milton Keynes National Bowl (9-10)
Newcastle Metro Radio Arena (12-13)
Dublin Marley Park (16)
Most of the shows have already sold out. But for ticket availability, [url=]go to NME Tickets or call them on 0870 1 663 663.


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Quadrantids, the first major astronomical event of the calendar year 2011, is set to take center stage. It is all set to happen on 4th January, the peak date of the shower, all around the world. The Moon gives way (New Moon) and for once, Jupiter's might will be ignored and the whole world will train their eyes on Bootes and the Pole Star.
For starters, for an idea and basic info about a meteor shower, please visit this webpage.
The Quadrantids is the very first meteor shower of the year, and is known to be one of the strongest - producing fireballs and meteors that are exceptionally bright. If the sky is clear enough, expect to see meteors with persistent trails (also called trains). The shower is active from January 1 to January 10, but the peak dates, the days on which the maximum activity is recorded, are January 3 and 4. Moreover, Meteor shower gazing conditions will be nearly ideal as it will be a New Moon night! The Quadrantids meteor shower was first observed in Italy by Antonio Brucalassi during the mid-1820's on the morning of January 2nd. During its recorded history, the Quadrantids meteor shower has had observed rates as low as 65 meteors per hour, and as high as 160 per hour.
The radiant of the Quadrantids, also known as the point from where the meteors appear to come from throughout its peak, is situated within the now extinct constellation named Quadrans Muralis. Currently, we can trace this near the constellation named Bootes. To find the radiant, first find the Pole/North Star (Polaris) and observe near the area.
For many meteor showers it is often recommended to look straight up, but for this year's Quadrantids it is advised that observers face as low as possible toward the horizon without being looking at the ground. In Goa and the rest of India, it is advised to look North-East near the Horizon, for the Pole Star will be visible from 8:30 pm and Bootes will be visible from 12 am onwards. Meteors will grab your attention as they streak by!
Given here are the timings for the Meteor Shower in India. For viewing times in other countries, please visit Spacedex. The Best Time to Observe the meteor shower in India is from 11 pm to 4:30 am Indian Standard Time on January 3 and 4. But remember, meteors will be visible from January 1 to 10. So keep watching!
Here is a past video of the Quadrantids in 2010. Sourced from Youtube.
The Association of Friends of Astronomy (Goa) has also planned an overnight observation at the Public Astronomical Observatory. This being a public event, the general public is welcome to pay
visit to the observatory and be a part of the ongoing observations!


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This artichoke dress form finial will add flourish to your dress form displays! Made to coordinate with your cobblestone racks, these finials with a cinnamon colored finish are sure to match. To use, simply place the finial right on top of the foam neck of your dress form. To change, simply pop the existing one off and place the new one on. Very easy! Add some flair to your displays today!


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We all want to get the most out of a workout – to train harder, spin faster, run quicker, jump higher. And, while many of us prepare mentally for a challenging workout, we sometimes forget to fuel the engine or to do it properly.
While we all have different nutritional requirements, these known foods – which are the perfect balance of fats, carbs, and protein – can fuel your body, stave off hunger, fight fatigue, and even aid recovery.
1. Oats
Because they are full of fiber, oats release carbohydrates gradually. Due to this slow release, energy levels are kept consistent throughout your workout, meaning you can train harder for longer. They also contain Vitamin B, which helps convert carbohydrates into energy. Irish oats are often considered the best, as they are the least processed type and boast a lower glycemic load than quick-cooking and instant oats. So, keep a look out the next time you go shopping.
2. Bananas
Known as nature's power bar, bananas are packed with carbohydrates and potassium, which supports nerve and muscle function.
3. Fruit And Greek Yogurt
This is a killer combo. The fruit is full of carbohydrates while Greek yogurt packs a protein-filled punch. Compared to regular yogurt, Greek yogurt has almost double the protein, fewer carbs, and half the sodium. Why do they go together? The carbs in the fruit break down quickly and are used as fuel during your workout, while the protein is stored a little longer and is used to prevent muscle damage, so it really is a perfect pairing.
4. Grilled Chicken, Broccoli, And Sweet Potato
If you are working on building muscle mass or plan to hit circuit training hard, then this combo is a must-try. Although it is more of a meal than a snack, there's a reason pro-athletes chow down on this regularly – and we think it's time you gave it a go.
5. Whole Grain Bread
One slice of whole grain bread is an excellent source of carbs. Add some hard-boiled eggs for a protein-packed snack, or some low-fat turkey.
6. Trail Mix
Nuts do have a high-fat content, but they provide the protein and calories required if you are trying to gain muscle mass. For those whose goal is weight loss, steer clear. If you want to buy pre-prepared trail mix from supermarkets, skip the ones containing chocolate or yogurt -coated nuts.


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Please have a look at some of my pictures
from the GowerFest II celebrating and commiserating the true retirement of John Gower.
The entry to the Gallery is protected against robots with a password. For human who can read the password is gowerfest2010.
| Algemene en Gezinspedagogiek
| Centre for Child and
Family Studies
| Department of Education
| The Three-Mode Company |
P.M. Kroonenberg
Institute of Education and Child Studies, Leiden University
Wassenaarseweg 52, 2333 AK Leiden, The Netherlands
Tel. *-31-71-5273446/5273434 (secr.); fax *-31-71-5273945
kroonenb at fsw.leidenuniv.nl


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Let's rewind the clock 40 years and revisit a young and sexy Sophia Loren in a film by Vittorio de Sica, Sunflower. de Sica was a great Italian movie director with films like The Bicycle Thief in 1948 and The Garden of the Finzi-Continis that won the Academy Award for Best Foreign Movie in 1970. Sunflower was also produced in 1970 when Sophia Loren was 36 year old. There are three clips combined into one: when she met, fell in love and married Marcello Mastroianni... He then was sent to the Russian front during the war and did not return. The second scene shows an almost universal anti-war theme in Italian movies: Sophia went to Russia to look for him. The sunflowers are metaphors for the longing of the missing soldiers. The third and last clip shows a radiant Sophia looking for new love after she found the husband with a new wife and daughter in Russia.
This film shows the world how beautiful Sophia Loren was and how Italian women rode motorcycles... not so tame as the way Audrey Hepburn did it in Roman Vacations. Of course, Sophia had to show off her beautiful legs so the director made them fall off the motorcycle as a pretext. Sophia is now 77 year of age, but remains as sexy as ever. Her last film appearance was in Nine, with the role of Mama, Guido's stunning mom.
Wednesday, January 18, 2012
Posted by Lan at Wednesday, January 18, 2012
Labels: SunFlower
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Spring IS In The Air
I have not done this in so long . . . the school auction sort of overtook my entire life these past 6 months. I am happy to report that our efforts were amazing! We were able to raise $27K for the school through all our donation efforts. Our goal was to raise $35K, but we are very blessed with this amount in this economy!
I feel a bit lost from the blogging community, but I am back in the swing of things . . . hopefully. I am on my new platform . . . Square Space . . . and I.LOVE.IT!
Spring to me is G.R.E.E.N! Where I live we have 6 months of gloom and dreary, grey skies with a few days of sunshine here and there. Once summer hits, my entire mood shifts from grey to bright blues and pinks and well, green! Green grass, green leaves, green trees, you get the picture. I really need to move to a location where the sun shines everyday!
I gathered my children and we were able to plant some flowers the other day. Naturally, when you have more than once child, you can not please them all at the very same time . . . at least in my house. So, as is the case with everything that I do with all three of the children . . . someone is always left in tears. Breaks my heart everytime this happens. I wish I knew how to satisfy the needs of all three of my children at the same time.
look how green my shrubs are . . . gorgeous!
our dog needed to come and see what was causing all the tears, she really watches over the children
the art of sharing the hose
patiently waited for his turn while his non-patient sisters cried and insisted they be first
simply not happy to share that hose . . .
. . . wait . . . I think I figured it out . . I need three heads!! One for each child!


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Fellowship is Different from Friendship
I came across this quote in my preparation for my Sunday School class this week. Our study is on the book of Philippians. DA Carson writes,
In common use "fellowship" has become somewhat debased. If you invite a pagan neighbor to your home for a cup of tea, it is friendship; if you invite a Christian neighbor, it is fellowship. If you attend a meeting at church and leave as soon as it is over, you have participated in a service; if you stay for coffee afterward, you have enjoyed some fellowship. In modern use, then, fellowship has come to mean something like warm friendship with believers.
In the first century, however, the word commonly had commercial overtones. If John and Harry buy a boat and start a fishing business, they have entered into a fellowship, a partnership. Intriguingly, even in the New Testament the word is often tied to financial matters. Thus, when the Macedonian Christians send money to help the poor Christians in Jerusalem, they are entering into fellowship with them (Rom. 15: 26). The heart of true fellowship is self-sacrificing conformity to a shared vision. Both John and Harry put their savings into the fishing boat. Now they share the vision that will put the fledgling company on its feet. Christian fellowship, then, is self-sacrificing conformity to the gospel. There may be overtones of warmth and intimacy, but the heart of the matter is this shared vision of what is of transcendent importance, a vision that calls forth our commitment. So when Paul gives thanks, with joy, because of the Philippians' "partnership in the gospel" or "fellowship in the gospel," he is thanking God that these brothers and sisters in Christ— from the moment of their conversion ("from the first day until now," Paul writes)— rolled up their sleeves and got involved in the advance of the gospel.
Carson, D. A.. Basics for Believers: An Exposition of Philippians (Kindle Locations 124-125). Baker Publishing Group. Kindle Edition.
Related articles
- ~ What Is Christian Fellowship? ~ (mustardseedgrill.org)
- Great Little Outline for the book of Philippians (fellowshiproom.org)
- Themes in Paul's Letter to the Philippians: Koinonia (cwoznicki.wordpress.com)


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There are primarily 2 teams of kitchen taps. They are wall placed or sink placed. While wall placed kitchen taps prevailed, today many kitchen taps are placed right into the top of sinks.
The most effective method to choose a kitchen faucet is by the quality of the item as well as its functionality as well as toughness, in addition to exactly how if fits into the brand-new decor as well as format of the kitchen. Delta Savile Stainless 1 Handle Pull Down Kitchen Faucet.
With many taps being switched on as well as off thousands of times a day, as well as for several years, it is essential to pick one that not just looks excellent, but additionally offer durable solution.
There are usually 2 types of kitchen taps in usage today. The most usual kind of kitchen faucet is the widespread kitchen faucet.delta savile stainless 1 handle pull down kitchen faucet installation,delta savile stainless 1-handle pull-down kitchen faucet,


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Intel disclosed three new Spectre-like vulnerabilities named Foreshadow that could allow hackers to access data that is supposed to be secured in protected areas on its Core chips or in the cloud.
The company's Software Guard Extensions (SGX) technology enables enclaves — protected areas of execution in memory — on the chips where code cannot be modified or disclosed.
Foreshadow bugs, however, can launch attacks using a speculative execution side-channel method called L1 Terminal Fault (L1TF). It targets SGX enclaves as well as other microprocessors, operating systems, and virtualization software, and can allow hackers to access secure areas using malware disguised as a regular application.
Intel earlier this year released Microcode updates (MCUs) that it says will address the issue, and that users must also update their operating systems and hypervisors. However, like Spectre, Meltdown and the subsequent similar bugs spawned since January, Intel says researchers haven't (yet) seen a Foreshadow attack in the wild.
"We are not aware of reports that any of these methods have been used in real-world exploits but this further underscores the need for everyone to adhere to security best practices," wrote Leslie Culbertson, Intel's executive vice president and general manager of product assurance and security. "This includes keeping systems up-to-date and taking steps to prevent malware."
AMD in a security update on its website says Foreshadow doesn't affect its chips. "As in the case with Meltdown, we believe our processors are not susceptible to the new speculative execution attack variants called Foreshadow or Foreshadow-NG due to our hardware paging architecture protections. We are advising customers running AMD EPYC processors in their data centers, including in virtualized environments, to not implement Foreshadow-related software mitigations for their AMD platforms."
ARM did not immediately respond to inquiries about Foreshadow but noted last month that the "majority of ARM processors are not impacted by any variation of this side-channel speculation mechanism."


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USA: Metaldyne to supply con-rods for Chrysler Group's HEMI engine
Metaldyne has announced it will supply powder metal forged connecting rods for the Chrysler Group's new 5.7 litre HEMI Magnum V-8 engine that launches later this year. Metaldyne says the new supply agreement represents a growing trend by carmakers, who are replacing traditional metal-formed connecting rods with powder-metal rods to add strength, reduce weight and eliminate manufacturing steps.
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It is hard to know what would come as the bigger surprise to the rapper Christopher Wallace, better known as the Notorious B.I.G., or Biggie Smalls, or Big Poppa.
Surely, he could not have imagined that brownstones on the once rough streets of Clinton Hill, Brooklyn — where he was raised and which was the inspiration for much of his music — would now sell for upward of $4 million.
Or that about 16 years after he was gunned down in a drive-by shooting in 1997 at age 24, there would be an effort to have a corner in that neighborhood named in his honor.
Or that the effort was being blocked by local residents who, among other objections, said that Mr. Wallace was too corpulent to be held up as a role model.
Although a petition to have the corner of Fulton Street and St. James Place named "Christopher Wallace Way" has 4,000 signatures, some opponents have objected to his "physical appearance" (he weighed nearly 400 pounds), charged that his lyrics are misogynistic and argued that his life, including arrests for drugs and assault, is not worthy of official praise.
"He started selling drugs at 12, he was a school dropout at 17, he was arrested for drugs and weapons charge, he was arrested for parole violations, he was arrested in North Carolina for crack cocaine, in 1996 he was again arrested for assault, he had a violent death and physically the man is not exactly a role model for youth," Lucy Koteen told community board members at a meeting on Tuesday, according to DNAInfo.com, which first reported on the controversy.
"I don't see how this guy was a role model, and frankly it offends me," she said.
However, Mr. Wallace would not be the first person of dubious distinction to have a street named in his honor.
Over the years, for nearly as long as streets have been named, national heroes and local leaders have been honored alongside slave owners and beer barons.
Since 2002 alone, 1,219 streets in the city have been renamed — many for police officers, firefighters and military members who died in the line of duty or on Sept. 11. Others included entertainers and celebrities like the news anchor Peter Jennings, the actor Jerry Orbach and the rap group Run-DMC.
So many streets have been renamed, in fact, that some now carry more than one honorific.
Most of the time, a new street sign is installed with little controversy. But not always.
In 1903, a city councilman told The New York Times that a proposal to rename the Bowery failed because it might cause confusion for the sailors arriving in the city looking for what was at the time one of the city's most notorious night-life zones.
"The efficiency of the Army and Navy will be impaired," the councilman said. "Change the flag of the country, but don't change the name of the Bowery."
More recently, an attempt to honor the comedian George Carlin was met with a similar line of dissent as the one facing Mr. Wallace.
Mr. Carlin gained acclaim for his often acerbic routines that took aim at the establishment and challenged convention. Supporters said his comedy opened minds, an argument critics did not buy.
"I don't think we have to open their minds to the debasement of the English language and attacks on religion," said the Rev. Raymond Rafferty, the pastor at Corpus Christi Church, whose school and church Mr. Carlin attended through eighth grade. "His early comedy made mockery of Corpus Christi parish and its priests."
In the end, Mr. Carlin got his street.
But when the City Council rejected renaming a street in Bedford-Stuyvesant, Brooklyn, for the black activist Sonny Carson in 2007, the vote exposed a deep racial rift among the politicians.
Ultimately, Councilwoman Letitia James, who is expected to win the election for public advocate next month, will have to write a letter of support before the Clinton Hill matter can be decided by the Council, which must approve all street names.
Ms. James declined to comment on Friday.
The case for Mr. Wallace, whose murder remains unsolved, is being promoted by Leroy McCarthy, a Brooklyn resident who wrote the online petition.
"Coming from modest beginnings the story of Christopher Wallace tells the story of a boy to a man accomplishing greatness, using words as his tools," he wrote.


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"Most people buy too much house . . . 'cause they need a skylight and a jacuzzi." — Dave
Never Worry About Money Again: Financial Peace University will help you take control of your money, plan for your future, and transform your life.
In this episode Dave takes calls from listeners across America to answer questions about life and money:
Also Mentioned on the Show:


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Free events in Seoul you can't miss!
Sometimes, the best things in Seoul come free to us.
The Daehan Empire Historical Museum at Seokjojeon Hall, Deoksugung Palace
Inside the palace walls of Deoksugung is Korea's first European style stone building, the Seokjojeon. The neo-classical architecture, complete with iconic style colonnades and a triangular roof, was built in 1910 and served as a audience hall and sleeping quarters of King Gojong. It presents indeed an interesting dynamic having Korean style palace architecture placed next to a European style chateau. Although the MMCA (National Museum of Modern and Contemporary Art) Deoksugung, located next to the Seokjojeon, attracts many visitors to its beautifully curated art exhibitions, it is not very well known to the public that the Seokjojeon serves 8 free tours a day. The only catch is that the 45 minute tour requires a pre-registration online. Starting at the reception room located on the first floor (where the royal elite would meet and converse), the tour takes you to the second floor with the center hall and finally the third floor dedicated to the private bedrooms of the emperor and empress (along with the living room and bathroom). Arched windows along with ivory colored walls detailed with golden ornate decorations reflect the influence of European aesthetics, yet nevertheless exudes an aura of medieval Joseon. Special tours take place twice a day at 9:30am and 3pm every day, with "The Korean Empire through Foreign Eyes" as the theme of November and December special tours. These tours are a little longer, taking around 1 hour and 25 minutes. Non Korean nationals are welcomed t
Culture Day— how far can you push the envelope?
The last wednesday of every month is Culture Day, created to offer free or discounted admission to many of Korea's cultural attractions. We say that the easiest way to tap into this cornucopia of opportunity is a good ol' trip to the movies. CGV, Lotte Cinema and Megabox offer discounted tickets at a fixed price of 5,000 won to movies starting between 5pm and 9pm. However, the biggest deals are as follows: Seoul Arts Center hosts Artist Lounge, a classical music program open to all, from 11am at IBK Chamber Hall. Free concerts are held at Daehan Empire Historical Museum, part of the Deoksugung Palace complex, at 7pm. Be sure to sign up a week in advance on the palace website. Kumho Asiana presents the free Spring Lobby Concert, featuring talented young artists supported by the company (former beneficiaries include pianist Yeol Eum Son and Seong-Jin Cho), from around 6:15pm (02-6303-1922). Finally, painters, musicians, writers and other artists are invited every Wednesday night to the Korean Film Archive to give talks about their fields of expertise. Last month's guest was Kim Haewon from musical duo Kim Sawol X Kim Haewon. For more information and events, please visit the Culture Day website.