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msmarco_v2.1_doc_31_540716222#1_1061357993
Title: Prosopis Mesquite – Plant Of The Month | Water Use It Wisely Headings: PLANT OF THE MONTH: PROSOPIS MESQUITE PLANT OF THE MONTH: PROSOPIS MESQUITE Content: Mesquites have moderate to dark green leaves, rough, dark bark, and a nice sculptural growth habit. They produce yellowish cream colored catkin flowers in the spring, followed by seed pods varying in shape and size. Depending upon the variety, the canopy spreads to a mature width between 20 and 35 feet with an equal height. Mesquites must be encouraged to develop extensive roots in order to maintain stability. This is done by watering judiciously along the perimeter of the canopy and not at the base of the trunk. A ll mesquites blend in well with a garden or natural landscape. Mesquites are most attractive when grown as a multi-trunk tree. Once a mesquite has grown to the desired size, reduce the irrigation to slow future growth. Most mesquites have thorns on immature growth, but thorn production will decrease as the tree matures and growth slows. However, many local nurseries have selected and sell thornless cultivars of both Argentine and Chilean mesquites.
https://wateruseitwisely.com/mesquite/
msmarco_v2.1_doc_31_540716222#2_1061359294
Title: Prosopis Mesquite – Plant Of The Month | Water Use It Wisely Headings: PLANT OF THE MONTH: PROSOPIS MESQUITE PLANT OF THE MONTH: PROSOPIS MESQUITE Content: A ll mesquites blend in well with a garden or natural landscape. Mesquites are most attractive when grown as a multi-trunk tree. Once a mesquite has grown to the desired size, reduce the irrigation to slow future growth. Most mesquites have thorns on immature growth, but thorn production will decrease as the tree matures and growth slows. However, many local nurseries have selected and sell thornless cultivars of both Argentine and Chilean mesquites. While the Arizona Mesquite is deciduous and loses its leaves in winter, the South American Mesquites will generally not drop their leaves until the first flush of new growth in late March or early April. Mesquites cross-pollinate quite readily and as a result, much of what you find in the nursery might just be called Hybrid or South American Hybrid Mesquites. Prosopis alba, Argentine Mesquite Argentine mesquite is the most vigorous of the mesquite varieties. It has very large white thorns, and a rough, dark vertical trunk. These mesquites are nearly evergreen, but will continue to drop leaves throughout the cool season months.
https://wateruseitwisely.com/mesquite/
msmarco_v2.1_doc_31_540716222#3_1061360712
Title: Prosopis Mesquite – Plant Of The Month | Water Use It Wisely Headings: PLANT OF THE MONTH: PROSOPIS MESQUITE PLANT OF THE MONTH: PROSOPIS MESQUITE Content: While the Arizona Mesquite is deciduous and loses its leaves in winter, the South American Mesquites will generally not drop their leaves until the first flush of new growth in late March or early April. Mesquites cross-pollinate quite readily and as a result, much of what you find in the nursery might just be called Hybrid or South American Hybrid Mesquites. Prosopis alba, Argentine Mesquite Argentine mesquite is the most vigorous of the mesquite varieties. It has very large white thorns, and a rough, dark vertical trunk. These mesquites are nearly evergreen, but will continue to drop leaves throughout the cool season months. Argentine mesquites need good drainage, look best with monthly deep watering, and minimal to no fertilization. Prosopis chilensis, Chilean Mesquite Chilean mesquite is the species most often used in the landscape. A form is available without thorns or with very small thorns. This vigorous tree has a wide spreading crown, deep green leaves, and is deciduous. Care is similar to Argentine mesquite.
https://wateruseitwisely.com/mesquite/
msmarco_v2.1_doc_31_540716222#4_1061362075
Title: Prosopis Mesquite – Plant Of The Month | Water Use It Wisely Headings: PLANT OF THE MONTH: PROSOPIS MESQUITE PLANT OF THE MONTH: PROSOPIS MESQUITE Content: Argentine mesquites need good drainage, look best with monthly deep watering, and minimal to no fertilization. Prosopis chilensis, Chilean Mesquite Chilean mesquite is the species most often used in the landscape. A form is available without thorns or with very small thorns. This vigorous tree has a wide spreading crown, deep green leaves, and is deciduous. Care is similar to Argentine mesquite. Prosopis velutina, Arizona or Velvet Mesquite Arizona mesquite, or velvet mesquite, is native to the Arizona desert. This mesquite has soft, velvety leaves that are gray-green in color. It has small thorns at the leaf bases, and while young branches are greenish in color, mature bark is fissured and dark brown. These mesquites are useful as a specimen tree in the desert landscape, or informally in naturalized areas. They will survive on rainfall, but like monthly deep watering during the summer.
https://wateruseitwisely.com/mesquite/
msmarco_v2.1_doc_31_540716222#5_1061363304
Title: Prosopis Mesquite – Plant Of The Month | Water Use It Wisely Headings: PLANT OF THE MONTH: PROSOPIS MESQUITE PLANT OF THE MONTH: PROSOPIS MESQUITE Content: Prosopis velutina, Arizona or Velvet Mesquite Arizona mesquite, or velvet mesquite, is native to the Arizona desert. This mesquite has soft, velvety leaves that are gray-green in color. It has small thorns at the leaf bases, and while young branches are greenish in color, mature bark is fissured and dark brown. These mesquites are useful as a specimen tree in the desert landscape, or informally in naturalized areas. They will survive on rainfall, but like monthly deep watering during the summer. This mesquite attracts a greater diversity of wildlife. Learn more about mesquites, including the unique Screwbean mesquite, in this University of Arizona publication, Mesquite and Palo Verde Trees for the Urban Landscape. This feature is based on a concept and text originally developed jointly by the Arizona Nursery Association and the Arizona Municipal Water Users Association (AMWUA) with partial funding from the Arizona Department of Water Resources. « Previous | Next »
https://wateruseitwisely.com/mesquite/
msmarco_v2.1_doc_31_542038166#0_1064528702
Title: US Economy | Costs of War Headings: US Economy US Economy Key Findings Recommendations Content: US Economy | Costs of War US Economy The Iraq and Afghanistan wars have contributed to significant economic setbacks in the United States, through lost opportunities for investment in public infrastructure and services and higher borrowing rates. Contrary to the widespread belief that war is a particularly effective way to create jobs, US federal spending on the current wars would have led to at least 1.4 million more jobs had the money been invested instead in education, health care, or green energy. Similarly, the hundreds of billions of dollars invested in military assets such as ships and aircraft during the first decade of the wars would have led to larger capital improvements had these dollars instead been invested in core public economic infrastructure, such as roads and water systems. The wars have also impacted interest rates charged to borrowers by banks and other creditors. This is the result of war spending financed entirely by debt, which has contributed to a higher ratio of national debt to Gross Domestic Product (GDP), and subsequent rising long-term interest rates. Each of these issues can be counted as a significant cost of the post-9/11 wars. Key Findings War spending created fewer jobs than similar spending investment in clean energy, public education, and health care. Federal investment in military assets during the wars made for a lost opportunity to significantly boost capital improvements in core infrastructure such as roads and public transit. War spending financed entirely by debt has contributed to higher interest rates charged to borrowers such as new homeowners. Recommendations To clarify the policy choices being made, the Congressional Budget Office (CBO) should produce an annual cost-benefit analysis of investments in military assets versus investments in alternative public infrastructure such as public education.
https://watson.brown.edu/costsofwar/costs/economic/economy
msmarco_v2.1_doc_31_546695556#0_1075155948
Title: Peak Watermelon Season Is Here | North Carolina Cooperative Extension Headings: Peak Watermelon Season Is Here Peak Watermelon Season Is Here Learn More! Content: Peak Watermelon Season Is Here | North Carolina Cooperative Extension Peak Watermelon Season Is Here Find this article at: go.ncsu.edu/readext?710711 — Written By Jessica Strickland Nothing says summer like watermelons. Watermelons are often a must at our summer cookouts and are a wonderful treat during hot summer days. Watermelons are grown across the United States. The top four states are Texas, Florida, Georgia, and California producing 69% of all grown in United States. In terms of production, watermelon is one of the three top crops produced in the United States, along with onions and head lettuce. Over 113,000 acres of watermelons were grown in the United States in 2017, producing 20 million pounds. All but about 24% of domestic consumption of watermelons comes from United States growers; the rest comes primarily from Mexico or Central American countries. China, however, is the leading producers of melons.
https://wayne.ces.ncsu.edu/2020/07/peak-watermelon-season-is-here/
msmarco_v2.1_doc_31_546695556#1_1075157239
Title: Peak Watermelon Season Is Here | North Carolina Cooperative Extension Headings: Peak Watermelon Season Is Here Peak Watermelon Season Is Here Learn More! Content: In terms of production, watermelon is one of the three top crops produced in the United States, along with onions and head lettuce. Over 113,000 acres of watermelons were grown in the United States in 2017, producing 20 million pounds. All but about 24% of domestic consumption of watermelons comes from United States growers; the rest comes primarily from Mexico or Central American countries. China, however, is the leading producers of melons. North Carolina ranks 8 th in the United States for watermelon production (2018). Wayne County is one of the top watermelon producing counties in North Carolina. Over 6,500 acres of watermelons were grown in North Carolina in 2017 with a value of close to $21,000. Watermelons are grown for the fresh market. Large-scale producers (usually more than 20 acres) generally use brokers who provide the marketing services to the producers.
https://wayne.ces.ncsu.edu/2020/07/peak-watermelon-season-is-here/
msmarco_v2.1_doc_31_546695556#3_1075159586
Title: Peak Watermelon Season Is Here | North Carolina Cooperative Extension Headings: Peak Watermelon Season Is Here Peak Watermelon Season Is Here Learn More! Content: Watermelons are in season from July through August. It takes 80 to 95 days for watermelon to become full-grown. There are many varieties of watermelons (over 1,200) that vary in size and flavor. The four main categories are seeded, seedless, icebox, and yellow/orange. Seedless varieties are in increasing demand. Watermelons do depend on honeybees for pollination, without honeybees we would not be enjoying watermelons. With the seedless varieties being so popular, a common watermelon question is usually “How do you get a seedless watermelon?” Let’s see if we can clarify without diving too deep into a genetics or plant breeding lesson. Getting a seedless watermelon is all about the genetics, seedless watermelons are triploid meaning they have three sets of chromosomes (normally they are diploid meaning two chromosomes). This odd number of chromosomes results in them being sterile and not producing seeds.
https://wayne.ces.ncsu.edu/2020/07/peak-watermelon-season-is-here/
msmarco_v2.1_doc_31_548384439#0_1079748240
Title: Why Does Cannabis Seem to Slow Down Time? [EXPLAINED!] Headings: Why Does Weed Seem to Slow Down Time? [EXPLAINED!] Why Does Weed Seem to Slow Down Time? [EXPLAINED!] How Marijuana Slows Down Time – The Studies Okay, So Being High Causes Time Dilation – Why? Could Time Dilation Affect Me When I Smoke Weed? Final Thoughts on Why Weed Slows Down Time Content: Why Does Cannabis Seem to Slow Down Time? [ EXPLAINED!] Why Does Weed Seem to Slow Down Time? [ EXPLAINED!] Georgia Smith Updated on: 31 Jul, 2019 3 min read 1 comments The stoner stereotype suggests that chronic weed smokers seem ‘slower’ than the Average Joe; a theory that has led to the erroneous belief that marijuana lowers your IQ. As far as time is concerned, units of measurement such as minutes, hours and days are unquestionably human constructs. However, there is no question that time does pass, seemingly linearly, and the aging process reduces even the strongest individuals into weaker ones over the course of decades. When you are stoned, time appears to pass far more slowly or more quickly than when you are sober.
https://wayofleaf.com/blog/why-does-weed-slow-down-time
msmarco_v2.1_doc_31_548384439#1_1079749543
Title: Why Does Cannabis Seem to Slow Down Time? [EXPLAINED!] Headings: Why Does Weed Seem to Slow Down Time? [EXPLAINED!] Why Does Weed Seem to Slow Down Time? [EXPLAINED!] How Marijuana Slows Down Time – The Studies Okay, So Being High Causes Time Dilation – Why? Could Time Dilation Affect Me When I Smoke Weed? Final Thoughts on Why Weed Slows Down Time Content: 31 Jul, 2019 3 min read 1 comments The stoner stereotype suggests that chronic weed smokers seem ‘slower’ than the Average Joe; a theory that has led to the erroneous belief that marijuana lowers your IQ. As far as time is concerned, units of measurement such as minutes, hours and days are unquestionably human constructs. However, there is no question that time does pass, seemingly linearly, and the aging process reduces even the strongest individuals into weaker ones over the course of decades. When you are stoned, time appears to pass far more slowly or more quickly than when you are sober. Of course, marijuana doesn’t actually slow down or speed up time. Rather, it alters your perception of time, which is a different thing entirely. In the case of weed users, they usually underestimate the amount of time that passes — bad news if you have a job interview that day! In any regard, in this article we try and get to the bottom of the question “ why does weed slow down time .” It may take a little complex neurochemistry knowledge to fully understand the process, but we’ll do our best to explain.
https://wayofleaf.com/blog/why-does-weed-slow-down-time
msmarco_v2.1_doc_31_556331414#2_1101806553
Title: How Many People Have Died in War? (Historic Total, Soldiers and Civilians) Headings: How Many People Have Died in War? (Historic Total, Soldiers and Civilians) How Many People Have Died in War? (Historic Total, Soldiers and Civilians) How Many People Died During Wars in the 20th Century? = Over 100 Million How Many People Died in World War One? = Over 18 Million How Many People Died in World War Two? = 60 Million How Many People Died in the Vietnam and Korean Wars? How Many Have Died in War Throughout History? Lives Lost in Wars Before the Common Era Lives Lost in Wars During the Middle Ages Content: How Many People Died During Wars in the 20th Century? = Over 100 Million This is the century that changed everything in terms of conflict. It was the century of the First and Second World Wars and the century of the Cold War; we witnessed the first use of chemical warfare and atomic bombs, as well as global terrorism. So, it will come as no surprise to learn that the total number of people who died during 20h century wars is around 100 million. If all of these soldiers were to line up in a single battle, it would take a city-sized battlefield and would require an army five times larger than all of the world’s armies combined. The reason this number is so big is not because there is always a war ongoing somewhere in the world, but because there were two wars in which every major developed nation played a part. Take those two out of the equation and the number of total war dead is decidedly less. How Many People Died in World War One? = Over 18 Million The first world war came at a time before antibiotics, a time when the Spanish Flu was raging and a time when relatively simple and curable diseases and injuries could kill.
https://ways-to-die.com/people-died-war/
msmarco_v2.1_doc_31_556331414#3_1101808486
Title: How Many People Have Died in War? (Historic Total, Soldiers and Civilians) Headings: How Many People Have Died in War? (Historic Total, Soldiers and Civilians) How Many People Have Died in War? (Historic Total, Soldiers and Civilians) How Many People Died During Wars in the 20th Century? = Over 100 Million How Many People Died in World War One? = Over 18 Million How Many People Died in World War Two? = 60 Million How Many People Died in the Vietnam and Korean Wars? How Many Have Died in War Throughout History? Lives Lost in Wars Before the Common Era Lives Lost in Wars During the Middle Ages Content: If all of these soldiers were to line up in a single battle, it would take a city-sized battlefield and would require an army five times larger than all of the world’s armies combined. The reason this number is so big is not because there is always a war ongoing somewhere in the world, but because there were two wars in which every major developed nation played a part. Take those two out of the equation and the number of total war dead is decidedly less. How Many People Died in World War One? = Over 18 Million The first world war came at a time before antibiotics, a time when the Spanish Flu was raging and a time when relatively simple and curable diseases and injuries could kill. That’s why so many of those that died in the First World War died from diseases and infections, as opposed to guns and bombs. It was also one of the first wars to draw civilians into the action. Not only were many civilians conscripted to fight in the war, but many more were the target of emery fire and bomb attacks, with a total of 7 million civilians dying. 11 million soldiers also lost their lives, while the total number of injured personnel was said to be over 23 million. There are a few websites reporting that the figure is around 30 million to 40 million and even higher, but these seems to stem from a confusion with regards to the wounded soldiers and civilians.
https://ways-to-die.com/people-died-war/
msmarco_v2.1_doc_31_556331414#4_1101810652
Title: How Many People Have Died in War? (Historic Total, Soldiers and Civilians) Headings: How Many People Have Died in War? (Historic Total, Soldiers and Civilians) How Many People Have Died in War? (Historic Total, Soldiers and Civilians) How Many People Died During Wars in the 20th Century? = Over 100 Million How Many People Died in World War One? = Over 18 Million How Many People Died in World War Two? = 60 Million How Many People Died in the Vietnam and Korean Wars? How Many Have Died in War Throughout History? Lives Lost in Wars Before the Common Era Lives Lost in Wars During the Middle Ages Content: That’s why so many of those that died in the First World War died from diseases and infections, as opposed to guns and bombs. It was also one of the first wars to draw civilians into the action. Not only were many civilians conscripted to fight in the war, but many more were the target of emery fire and bomb attacks, with a total of 7 million civilians dying. 11 million soldiers also lost their lives, while the total number of injured personnel was said to be over 23 million. There are a few websites reporting that the figure is around 30 million to 40 million and even higher, but these seems to stem from a confusion with regards to the wounded soldiers and civilians. The country that suffered the most military deaths during the First World War was the German Empire, followed closely by Russia, two countries on opposing sides. If you focus on total deaths then the Russians suffered the most, followed by the Ottoman Empire, as each recorded around 3 million deaths. Most countries suffered significant losses. In fact, while they are rarely thought to have played a big part in the war, countries like Greece, South Africa, Belgium, and Portugal all lost between 100,000 and 150,000 civilian and military lives. How Many People Died in World War Two?
https://ways-to-die.com/people-died-war/
msmarco_v2.1_doc_31_556331414#5_1101812709
Title: How Many People Have Died in War? (Historic Total, Soldiers and Civilians) Headings: How Many People Have Died in War? (Historic Total, Soldiers and Civilians) How Many People Have Died in War? (Historic Total, Soldiers and Civilians) How Many People Died During Wars in the 20th Century? = Over 100 Million How Many People Died in World War One? = Over 18 Million How Many People Died in World War Two? = 60 Million How Many People Died in the Vietnam and Korean Wars? How Many Have Died in War Throughout History? Lives Lost in Wars Before the Common Era Lives Lost in Wars During the Middle Ages Content: The country that suffered the most military deaths during the First World War was the German Empire, followed closely by Russia, two countries on opposing sides. If you focus on total deaths then the Russians suffered the most, followed by the Ottoman Empire, as each recorded around 3 million deaths. Most countries suffered significant losses. In fact, while they are rarely thought to have played a big part in the war, countries like Greece, South Africa, Belgium, and Portugal all lost between 100,000 and 150,000 civilian and military lives. How Many People Died in World War Two? = 60 Million At the time of the Second World War, the world’s population was a little over 2.3 billion, which means that around 3% perished in this war. More died in the Second World War than the First; more tanks, planes and bombs were used and it also culminated with the use of two atomic bombs. The country to suffer the most loses in the Second World War is often said to be the Soviet Union, whose official military fatalities are estimated to be between 8 million and 11 million, with 20 to 27 million deaths when including civilians. China, who are second on this list, have a recorded total of around 3 million to 4 million, but when you factor in civilian deaths related directly and indirectly to the actions of their aggressors, the number is closer to 20 million.
https://ways-to-die.com/people-died-war/
msmarco_v2.1_doc_31_556331414#6_1101814867
Title: How Many People Have Died in War? (Historic Total, Soldiers and Civilians) Headings: How Many People Have Died in War? (Historic Total, Soldiers and Civilians) How Many People Have Died in War? (Historic Total, Soldiers and Civilians) How Many People Died During Wars in the 20th Century? = Over 100 Million How Many People Died in World War One? = Over 18 Million How Many People Died in World War Two? = 60 Million How Many People Died in the Vietnam and Korean Wars? How Many Have Died in War Throughout History? Lives Lost in Wars Before the Common Era Lives Lost in Wars During the Middle Ages Content: = 60 Million At the time of the Second World War, the world’s population was a little over 2.3 billion, which means that around 3% perished in this war. More died in the Second World War than the First; more tanks, planes and bombs were used and it also culminated with the use of two atomic bombs. The country to suffer the most loses in the Second World War is often said to be the Soviet Union, whose official military fatalities are estimated to be between 8 million and 11 million, with 20 to 27 million deaths when including civilians. China, who are second on this list, have a recorded total of around 3 million to 4 million, but when you factor in civilian deaths related directly and indirectly to the actions of their aggressors, the number is closer to 20 million. Of course,the Soviet Union was being run by Stalin, while China had their own callous dictator, so these guys played a role in keeping those number high. Germany also suffered significant losses, as is to be expected. 3 million of their 7 million dead were civilians, with the deaths being attributed to allied bombing raids as well as the fact that they too had a sick, evil leader in charge (see How Many Jews Died in the Holocaust ). Japan, who sided with Hitler’s regime, suffered 2.5 to 3 million losses in total. The UK, who were major players in the war, actually suffered more casualties in the First World War.
https://ways-to-die.com/people-died-war/
msmarco_v2.1_doc_31_556331414#7_1101817063
Title: How Many People Have Died in War? (Historic Total, Soldiers and Civilians) Headings: How Many People Have Died in War? (Historic Total, Soldiers and Civilians) How Many People Have Died in War? (Historic Total, Soldiers and Civilians) How Many People Died During Wars in the 20th Century? = Over 100 Million How Many People Died in World War One? = Over 18 Million How Many People Died in World War Two? = 60 Million How Many People Died in the Vietnam and Korean Wars? How Many Have Died in War Throughout History? Lives Lost in Wars Before the Common Era Lives Lost in Wars During the Middle Ages Content: Of course,the Soviet Union was being run by Stalin, while China had their own callous dictator, so these guys played a role in keeping those number high. Germany also suffered significant losses, as is to be expected. 3 million of their 7 million dead were civilians, with the deaths being attributed to allied bombing raids as well as the fact that they too had a sick, evil leader in charge (see How Many Jews Died in the Holocaust ). Japan, who sided with Hitler’s regime, suffered 2.5 to 3 million losses in total. The UK, who were major players in the war, actually suffered more casualties in the First World War. They did fight on most fronts and their cities, ports and major towns were also bombed by Germany, but the damage was reserved when compared to other countries involved. How Many People Died in the Vietnam and Korean Wars? As you have probably calculated, the total number of war dead in the First and Second World Wars account for most of the total number of dead in the 20th century. These wars were unlike anything that had gone before or came after, but there were still many senseless losses of life in the wars that followed. Over 1.3 million died in the Vietnam war and over 2 million died in the Korean War.
https://ways-to-die.com/people-died-war/
msmarco_v2.1_doc_31_556954563#0_1103352996
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Where Luther Got It Wrong: The Peasants’ Revolt Oct 23, 2014 | 0 comments by Michael Rinehart I am deeply grateful for the sabbatical summer I spent reading about Luther and the Reformation, among other things. Thank you. LEAD asked me to share a few of my gleanings. This is a small portion of a chapter I wrote for some future work, perhaps a Lenten study on the Reformation. The Reformation meant an increase in education. It launched a flurry of hymn-writing. Luther translated the Bible into German. The liturgy and sermons were brought into in the language of the people.
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_556954563#1_1103354011
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: This is a small portion of a chapter I wrote for some future work, perhaps a Lenten study on the Reformation. The Reformation meant an increase in education. It launched a flurry of hymn-writing. Luther translated the Bible into German. The liturgy and sermons were brought into in the language of the people. The laity began receiving the cup. And while there was sadly a division in the church, the Roman Catholic side also initiated reforms. But all was not well. Luther was often acerbic, harsh and unbending. He called the Pope the Antichrist.
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_556954563#3_1103356216
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: He said Copernicus was trying to turn the whole world of astronomy upside down (54:359), and tried to prove him wrong from Scripture (Joshua 10:12). He said men had broad shoulders and narrow hips, therefore possessing more intelligence, whereas women had broad hips and a wide fundament for keeping the house and raising children. And who hasn’t read Luther’s senile ranting about the Jews in his 1543 pamphlet, that Luther scholars prayed would get lost in the dustbin of history? I want to devote these next few paragraphs, however, to another place where Luther got it wrong, and missed a huge opportunity: Luther’s stance on The Peasants’ Revolt of 1525. In Luther’s day, the vast majority of Europeans did not live in cities. According to Princeton Reformation scholar Kenneth Appold, most Europeans were rural peasants living in some form of feudal servitude. Since 95% of them did not know how to read or write, their names are not known, and their story is often not told in books chronicling the events of the Reformation. Long before Luther was born, in the mid-14th century, the Black Plague began to devastate Europe. The Black Plague, also known as the Black Death or the Bubonic Plague killed over 100 million people, around half of Europe.
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_556954563#4_1103357866
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: In Luther’s day, the vast majority of Europeans did not live in cities. According to Princeton Reformation scholar Kenneth Appold, most Europeans were rural peasants living in some form of feudal servitude. Since 95% of them did not know how to read or write, their names are not known, and their story is often not told in books chronicling the events of the Reformation. Long before Luther was born, in the mid-14th century, the Black Plague began to devastate Europe. The Black Plague, also known as the Black Death or the Bubonic Plague killed over 100 million people, around half of Europe. The Plague had a curious consequence. As the populations of Europe were decimated, there was a considerable surplus of grain. With 100 million less mouths to feed, there was more grain than needed. The laws of supply and demand being what they are, this superabundance of food led to steep drop in the price of grain. The result, of course, meant that the lords of a predominately agrarian economy got a considerable haircut.
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_556954563#8_1103362792
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: Peasants had less access to common lands for hunting, fishing and gathering firewood. Peasants could be fined or jailed for poaching. Lords could confiscate personal property. When a peasant died, the lord could help himself to the peasant’s belongings. Serfs were the lowest class of feudal Europe. As their situation worsened, the complaints increased and uprisings began to surface. These peasants never envisioned a democratic society or an end to feudalism. They did not call for the termination of serfdom, at first anyway. They simply wanted to return to the fairer practices of antiquity. They wanted access to common lands.
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_556954563#9_1103363800
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: As their situation worsened, the complaints increased and uprisings began to surface. These peasants never envisioned a democratic society or an end to feudalism. They did not call for the termination of serfdom, at first anyway. They simply wanted to return to the fairer practices of antiquity. They wanted access to common lands. Sometimes the lands belonged to monasteries, so the landowners were prince-abbots. Peasants who questioned practices that smacked of extortion would be reprimanded, deprived of property, accused of larceny, or in some cases excommunicated. Tensions increased as peasants protested. Mercenaries would be sent in to plunder uppity villages. In 1524 a few unrelated skirmishes flared up.
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_556954563#10_1103364888
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: Sometimes the lands belonged to monasteries, so the landowners were prince-abbots. Peasants who questioned practices that smacked of extortion would be reprimanded, deprived of property, accused of larceny, or in some cases excommunicated. Tensions increased as peasants protested. Mercenaries would be sent in to plunder uppity villages. In 1524 a few unrelated skirmishes flared up. In Stülingen, in the middle of the harvest, the Countess of Lupfen ordered her serfs to collect snail shells to use as thread spools. Over a thousand peasants gathered, formed a committee and drew up a list of complaints. Other concurrent events blended into a large scale revolt running across southwest Germany. In time they formed a confederation and drew up the Twelve Articles, stating their cause. They wanted to elect their own pastors.
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_556954563#11_1103366093
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: In Stülingen, in the middle of the harvest, the Countess of Lupfen ordered her serfs to collect snail shells to use as thread spools. Over a thousand peasants gathered, formed a committee and drew up a list of complaints. Other concurrent events blended into a large scale revolt running across southwest Germany. In time they formed a confederation and drew up the Twelve Articles, stating their cause. They wanted to elect their own pastors. They wanted to use their tithes (10% or more of their crops) to pay their pastor rather than sending those tithes on to an external church entity that sent them a pastor not of their choosing. They called for an end to serfdom, and the restoration of hunting and fishing rights. Luther sympathized with the peasants’ plight. He denounced the unjust practices. Many peasants found a ringing voice in Luther’s writings, especially his most famous treatises, On Christian Freedom, which had been published in 1520, Address to the Christian Nobility of the German Nation and The Babylonian Captivity of the Church.
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_556954563#12_1103367534
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: They wanted to use their tithes (10% or more of their crops) to pay their pastor rather than sending those tithes on to an external church entity that sent them a pastor not of their choosing. They called for an end to serfdom, and the restoration of hunting and fishing rights. Luther sympathized with the peasants’ plight. He denounced the unjust practices. Many peasants found a ringing voice in Luther’s writings, especially his most famous treatises, On Christian Freedom, which had been published in 1520, Address to the Christian Nobility of the German Nation and The Babylonian Captivity of the Church. In On Christian Freedom, Luther stated, “A Christian is a perfectly free lord of all, subject to none. A Christian is a perfectly dutiful servant of all, subject to all.” Luther meant this theologically. Christians were not subject to Moses’ law, only to Christ’s law to love one another, as Paul had said in Romans 13:8. The peasants, however, heard this as a type of manifesto.
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_556954563#13_1103368926
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: In On Christian Freedom, Luther stated, “A Christian is a perfectly free lord of all, subject to none. A Christian is a perfectly dutiful servant of all, subject to all.” Luther meant this theologically. Christians were not subject to Moses’ law, only to Christ’s law to love one another, as Paul had said in Romans 13:8. The peasants, however, heard this as a type of manifesto. While not yet a Jeffersonian “all men are created equal,” which was to come two centuries later, they heard a fresh wind of freedom from an intolerable situation. Luther’s writings were not the cause of the revolt, but they certainly appealed to the peasants. When the revolts began to turn violent, Luther opposed them. He claimed the peasants had misunderstood what he was saying, and while he felt their cause was just, he could not support their insurrection and breaking of the peace. Responding to the peasants he wrote, Against the Murderous, Thieving Hoards of Peasants (Wider die Mordischen und Reubischen Rotten der Bawren).
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_556954563#14_1103370347
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: While not yet a Jeffersonian “all men are created equal,” which was to come two centuries later, they heard a fresh wind of freedom from an intolerable situation. Luther’s writings were not the cause of the revolt, but they certainly appealed to the peasants. When the revolts began to turn violent, Luther opposed them. He claimed the peasants had misunderstood what he was saying, and while he felt their cause was just, he could not support their insurrection and breaking of the peace. Responding to the peasants he wrote, Against the Murderous, Thieving Hoards of Peasants (Wider die Mordischen und Reubischen Rotten der Bawren). In this tract, Luther instructed the German Nobility to strike down the peasants as one would kill a mad dog. This was just what the Lutheran and Catholic aristocracy wanted to hear, and it is precisely what they did. The revolt was put down. When the smoke cleared 100,000 peasants were dead. It is easy with our 21st century, post-American Revolution eyes to judge Luther for his lack of democratic values.
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_556954563#15_1103371777
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: In this tract, Luther instructed the German Nobility to strike down the peasants as one would kill a mad dog. This was just what the Lutheran and Catholic aristocracy wanted to hear, and it is precisely what they did. The revolt was put down. When the smoke cleared 100,000 peasants were dead. It is easy with our 21st century, post-American Revolution eyes to judge Luther for his lack of democratic values. Luther was a product of Late Medieval feudal society. He wanted to part in anarchy. Nevertheless, his decision cost him the support of the peasants, who, in time, identified with the more egalitarian Anabaptist movement. He sided with the powerful over the powerless. Because Luther and his parents were neither peasants nor rural, it is likely that he didn’t fully understand their plight.
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_556954563#16_1103372953
Title: Where Luther Got It Wrong: The Peasants' Revolt - Way To LEAD Headings: Where Luther Got It Wrong: The Peasants’ Revolt Where Luther Got It Wrong: The Peasants’ Revolt Content: Luther was a product of Late Medieval feudal society. He wanted to part in anarchy. Nevertheless, his decision cost him the support of the peasants, who, in time, identified with the more egalitarian Anabaptist movement. He sided with the powerful over the powerless. Because Luther and his parents were neither peasants nor rural, it is likely that he didn’t fully understand their plight. Lutheranism henceforth became a religion for the upper classes. What can we learn? One who sees part of the gospel may not see all of it. There were no clear winners and losers in the Reformation. There were many players besides Lutherans and Catholics.
https://waytolead.org/luther-got-wrong-peasants-revolt/
msmarco_v2.1_doc_31_558650087#0_1105777520
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP FAQs: Understanding the New Paycheck Protection Program Williams Benator & Libby | May 26, 2020 | Categories: Business Owner, Manufacturing, Nonprofit, Private Individuals, Professional Services, Software/Tech, Staffing, Tax, Blog [UPDATED 5/26/2020] The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) became law on Friday, March 27, 2020. In addition to expanded unemployment benefits and tax changes, the CARES Act includes the Paycheck Protection Program (PPP), a significant opportunity for small businesses, nonprofit organizations and sole proprietors that have been negatively impacted by the coronavirus pandemic. Below is a summary of the PPP in the form of frequently asked questions, many of which were asked during WBL’s recent PPP webinars. Red text indicates new or updated answers. (NOTE: the following information is based on a careful review of sources we believe to be accurate. The CARES Act is new, and some details and rules are still being developed.
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#1_1105788403
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: Below is a summary of the PPP in the form of frequently asked questions, many of which were asked during WBL’s recent PPP webinars. Red text indicates new or updated answers. (NOTE: the following information is based on a careful review of sources we believe to be accurate. The CARES Act is new, and some details and rules are still being developed. We will continue to monitor and pass along updated guidance as it becomes available. If you have any questions about the CARES Act or the PPP, please get in touch with your WBL contact.) PPP Overview What is the Paycheck Protection Program (PPP)? The PPP is a program of government guaranteed loans and grants to provide short term liquidity to businesses so they can retain employees. The loans will not require personal guaranties or collateral and businesses may be eligible to have all or a portion of the loan forgiven.
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#2_1105799084
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: We will continue to monitor and pass along updated guidance as it becomes available. If you have any questions about the CARES Act or the PPP, please get in touch with your WBL contact.) PPP Overview What is the Paycheck Protection Program (PPP)? The PPP is a program of government guaranteed loans and grants to provide short term liquidity to businesses so they can retain employees. The loans will not require personal guaranties or collateral and businesses may be eligible to have all or a portion of the loan forgiven. The underwriting requirements are very limited. The PPP is an enhancement of the Small Business Administration’s (SBA) existing small business loans through private lenders. The enhancements include additional benefits for small businesses and nonprofits and are fully guaranteed by the U.S. Government. The PPP is designed specifically to provide eligible small businesses immediate relief if they believe that “current economic uncertainty” of the COVID-19 pandemic makes such a loan for their business “necessary to support their ongoing operations,” and are willing to certify to the lender to that affect. What loans are covered by the program?
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#3_1105810085
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: The underwriting requirements are very limited. The PPP is an enhancement of the Small Business Administration’s (SBA) existing small business loans through private lenders. The enhancements include additional benefits for small businesses and nonprofits and are fully guaranteed by the U.S. Government. The PPP is designed specifically to provide eligible small businesses immediate relief if they believe that “current economic uncertainty” of the COVID-19 pandemic makes such a loan for their business “necessary to support their ongoing operations,” and are willing to certify to the lender to that affect. What loans are covered by the program? The PPP covers certain SBA guaranteed loans (COVID-19 Loans) made to eligible recipients/borrowers between February 15, 2020 and June 30, 2020. What are loan terms? The loan maturity date is two years from the date of origination. Principal and interest payments are deferred six months and interest accrues during the deferral period. Interest is 1% per annum.
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#4_1105820922
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: The PPP covers certain SBA guaranteed loans (COVID-19 Loans) made to eligible recipients/borrowers between February 15, 2020 and June 30, 2020. What are loan terms? The loan maturity date is two years from the date of origination. Principal and interest payments are deferred six months and interest accrues during the deferral period. Interest is 1% per annum. The portion of the loan that is not forgiven will be due over the 18 months following the deferral period in equal payments of principal and interest. Who is eligible to apply for COVID-19 Loans? In general, small businesses, 501 (c) (3) nonprofit organizations, tax-exempt veterans organizations and tribal business concerns with 500 employees or fewer, based on the average number of employees during the last 12 months (or possibly at the time of the loan application). Full-time and part-time workers are considered employees, but not contractors, whose principal place of residence is the U.S. Additionally, some businesses with more than 500 employees could qualify if they meet the SBA small business standards which are based on their industry SAIC code. ( See SBA guidance on small business size standards ).
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#7_1105854954
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: Based on the most recent guidance, the maximum salary eligible for forgiveness for the eight-week covered people is $15,385 ($100,000 / 52 X 8). A business that meets the SBA “alternative size standard” as of 3/27/20 — tangible net worth of < $15 million and average net income after taxes for two fiscal years before application for the PPP Loan was <$5 million. There is no requirement to demonstrate an inability to obtain credit elsewhere but new guidance indicates that you must consider other sources of liquidity. Is company revenue used to determine eligibility? It is our understanding that company revenue is NOT relevant to eligibility under the program unless you are eligible based on the SBA size standards and, for your industry, the size standard is based on revenues vs. number of employees. However, as noted below, a company with substantial market value and access to capital markets will be able to make the required certification as to the necessity for the loan in good faith. When does the eight-week covered period of the PPP Loan begin? The SBA issued guidance indicating the eight-week “covered period” begins on the date the lender makes the first disbursement of the PPP loan to the borrower. The lender must make the first disbursement of the loan no later than ten calendar days from the date of loan approval. On 5/15/2020, the SBA released its PPP Loan Forgiveness Application which provides a new “alternative covered period” option for payroll costs only.
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#8_1105866280
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: However, as noted below, a company with substantial market value and access to capital markets will be able to make the required certification as to the necessity for the loan in good faith. When does the eight-week covered period of the PPP Loan begin? The SBA issued guidance indicating the eight-week “covered period” begins on the date the lender makes the first disbursement of the PPP loan to the borrower. The lender must make the first disbursement of the loan no later than ten calendar days from the date of loan approval. On 5/15/2020, the SBA released its PPP Loan Forgiveness Application which provides a new “alternative covered period” option for payroll costs only. The alternative covered period for payroll costs begins on the first regular payday after the disbursement of a PPP loan and continues for eight weeks (56 days). If a business has not been able to open yet, does the eight-week window move? The eight-week covered period begins when the loan funds are received or on the first payday following disbursement of the PPP loan funds. There is no provision for moving it at this time, but it is being discussed. Are holding companies, parent entities, PE or VC owned firms eligible?
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#9_1105877309
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: The alternative covered period for payroll costs begins on the first regular payday after the disbursement of a PPP loan and continues for eight weeks (56 days). If a business has not been able to open yet, does the eight-week window move? The eight-week covered period begins when the loan funds are received or on the first payday following disbursement of the PPP loan funds. There is no provision for moving it at this time, but it is being discussed. Are holding companies, parent entities, PE or VC owned firms eligible? The affiliation rules were released on April 3, 2020 and are posted here. Borrowers must apply the SBA Interim Final Rule on Affiliation. We do not see any exception for private equity or other companies owned by investors. The loan application requires a business to add a supplemental schedule disclosing number of employees for all related entities. The only exception may be for foreign-owned companies and international employees.
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#10_1105888072
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: The affiliation rules were released on April 3, 2020 and are posted here. Borrowers must apply the SBA Interim Final Rule on Affiliation. We do not see any exception for private equity or other companies owned by investors. The loan application requires a business to add a supplemental schedule disclosing number of employees for all related entities. The only exception may be for foreign-owned companies and international employees. Only U.S. resident employees would be counted toward the 500-employee count. A foreign owned company may not need to count their non-U.S. employees, which might allow them to qualify. However, recent guidance indicates all foreign affiliates should be included. This is unclear and we are awaiting further guidance. Is there a limit to the amount of time a business will have access to the loan funds?
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#11_1105898711
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: Only U.S. resident employees would be counted toward the 500-employee count. A foreign owned company may not need to count their non-U.S. employees, which might allow them to qualify. However, recent guidance indicates all foreign affiliates should be included. This is unclear and we are awaiting further guidance. Is there a limit to the amount of time a business will have access to the loan funds? Funds must be drawn down within 10 days of SBA approval. You have eight weeks (56 days) to use the funds to qualify for forgiveness. New guidance states that payroll and costs incurred during the eight week period can be paid after the conclusion of the eight-week period. There is possibility this time-frame may be extended based on political considerations, but any extension will require congressional action. Will business owners have to personally guaranty the loan or provide collateral to secure the loan?
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#12_1105909428
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: Funds must be drawn down within 10 days of SBA approval. You have eight weeks (56 days) to use the funds to qualify for forgiveness. New guidance states that payroll and costs incurred during the eight week period can be paid after the conclusion of the eight-week period. There is possibility this time-frame may be extended based on political considerations, but any extension will require congressional action. Will business owners have to personally guaranty the loan or provide collateral to secure the loan? No. The COVID-19 Loans are non-recourse. No personal guaranty by business owners or principals is expected, and SBA will not require collateral as security for the loan. Who are the lenders? Both existing SBA certified lenders and new lenders meeting SBA’s lender qualifications may loan under the program.
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#13_1105920055
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: No. The COVID-19 Loans are non-recourse. No personal guaranty by business owners or principals is expected, and SBA will not require collateral as security for the loan. Who are the lenders? Both existing SBA certified lenders and new lenders meeting SBA’s lender qualifications may loan under the program. We expect almost all lenders to be able to make COVID-19 Loans. Front-end paperwork and underwriting requirements will be limited. To further simplify the application process, we recommend businesses contact their current banker/lenders first, as they are already familiar with your business. The SBA and lenders began accepting applications on Friday, 4/3/20 using the existing SBA organization. Note that many banks are restricting loans to existing customers, specifically focusing on customers of a certain size, and, in some cases, credit customers.
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#14_1105930723
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: We expect almost all lenders to be able to make COVID-19 Loans. Front-end paperwork and underwriting requirements will be limited. To further simplify the application process, we recommend businesses contact their current banker/lenders first, as they are already familiar with your business. The SBA and lenders began accepting applications on Friday, 4/3/20 using the existing SBA organization. Note that many banks are restricting loans to existing customers, specifically focusing on customers of a certain size, and, in some cases, credit customers. Can any FDIC lender be used for PPP loans? The SBA will be allowing all banks and other lenders to participate in the program. However, banks and other lenders that are not currently SBA-approved lenders will need to apply to become SBA lenders to participate. In any case, we understand that the turnaround time will be quick. New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions?
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_558650087#15_1105941548
Title: FAQs: Understanding the New Paycheck Protection Program - Williams Benator & Libby, LLP Headings: FAQs: Understanding the New Paycheck Protection Program FAQs: Understanding the New Paycheck Protection Program [UPDATED 5/26/2020] PPP Overview What is the Paycheck Protection Program (PPP)? What loans are covered by the program? What are loan terms? Who is eligible to apply for COVID-19 Loans? Is company revenue used to determine eligibility? When does the eight-week covered period of the PPP Loan begin? If a business has not been able to open yet, does the eight-week window move? Are holding companies, parent entities, PE or VC owned firms eligible? Is there a limit to the amount of time a business will have access to the loan funds? Will business owners have to personally guaranty the loan or provide collateral to secure the loan? Who are the lenders? Can any FDIC lender be used for PPP loans? New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? Are businesses with other adequate resources to support their ongoing operations eligible for a PPP loan? If my company receives a PPP loan, will that information be shared with the public? What can my company do if it applied for and received a PPP loan before the new SBA guidance made it clear that companies with access to liquidity were not intended loan recipients? How will the SBA review borrowers’ required good-faith certification regarding the necessity of their loan request? If I repaid my PPP loan by the safe harbor (May 18th) deadline, am I still eligible for the employee retention credit? PPP Loan Amounts and Permitted Uses What amount can be borrowed under the program? Self-employed with no employees: Self-employed with employees: What are the permitted uses/authorized purposes of the COVID-19 Loan proceeds? What are payroll costs? How are annual salary, benefits, etc. calculated? Does “salary” include bonuses, commissions, insurance, or other benefits? Can severance pay and bonuses be included with covered (forgivable) compensation? Will the PPP cover overhead costs if there isn’t a typical lease arrangement? About the Compensation Cap Is it true that employees with salaries >$100,000 would not be included in the calculation for the loan forgiveness amount? If an employee was earning more than $100,000 per year before the covered period, can you reduce their pay to the cap ($15,385) during the covered period and use forgivable PPP Loan funds for their compensation, or are employees earning more than $100,000 excluded from payroll calculations? Can you pay all your employees $15,385 for the eight-week period even if their average earnings is less? Since the compensation limit is $100K, do payroll taxes and other benefits that are incurred by the amount of pay have to be prorated downward accordingly? What if your work force comprised of salespeople under commission arrangement and with the shelter in place mandates they cannot travel, and sales of the company are impacted? Can we use the funds to true-up what their commission would have been? For Self-employed Individuals, Partners, Owners and Others How will the PPP calculate “payroll” for contractors, partners, owners or those who aren’t paid wages, per se? Are there special considerations for temporary agencies or companies that use temp workers for seasonal work? Can salary paid to owners of a company be forgivable? For example, in a partnership where there are two partners who work the business, take weekly distributions and receive K-1s, how do you compute the loan forgiveness amount? Can you include their health insurance and SEP IRA contributions as well? Can a business owner pay for home office utilities with PPP Loan funds and have those costs forgiven? For self-employed people, the loan amount was $20,832 based on $8333 per month salary x 2.5. but if my allowable salary is $15,385, that is 73.9% of the loan, so I can’t meet the 75% rule. I can’t use the loan for other purposes since I don’t pay for health insurance. Any ideas on how to handle? What Are Forgivable Uses of PPP Loan Funds? Can any portion of the COVID-19 Loan be forgiven in the form of a government grant? Are there additional limitations on loan forgiveness? How do you compute full time equivalent (FTE) employees before the loan and after the eight-week period? What dates are used after the eight-week period? An average, at the beginning, at the end or on June 30th? Are part-time employees included in the FTE calculation? What do we do if a laid-off worker doesn’t want to return? What if layoffs were planned before the COVID-19 outbreak? How long does a company need to retain a re-hired employee? Can you use PPP loan funds to pay new hires? If you layoff someone and then decide to hire another person to take the role, can that amount be included in the total amount considered for forgiveness? If during the time covered by the PPP loan an employee voluntarily resigns, will this affect the FTE calculation? What happens if a worker is only contracted to work a portion of the eight-week covered period (i.e. schools which end in May or June)? Is there any guidance on whether or not to include them in this calculation? Is the amount of forgiveness included in taxable income to borrowers? Does the interest on the loan qualify for forgiveness? For PPP loan forgiveness, do payroll costs have to be incurred or paid? Can PPP loans be used to cover medical, dental, vision or other health insurance premiums paid by the employer during the covered period? What about life insurance, short- or long-term disability insurance premiums or 401 (k) management fees? Are employer-paid retirement benefits (i.e., 401 (k) matching contributions) considered in the forgiveness calculation? Will 100% of the 401 (k) match be eligible for forgiveness even if it includes a match for employees making more than $100,000? Can PPP Loan funds be used to pay employer’s state income or unemployment taxes? Are mobile phones or software subscriptions/licenses included as utilities? If payroll is incurred during the eight-week covered period but the actual pay date is a few days after the end of the covered period, can PPP Loan funds be used for that payroll and be forgiven? If the loan is funded on 5/1, and we have a pay day on the 5th covering 4/16 to 4/30, is this payroll going to be included in the analysis for forgiveness? Can you pay the fiscal year 2020 retirement benefit if you usually pay it after the FY ends? Can PPP Loan funds be used to pay raises that had been planned but were not paid when salaries were frozen? If the expenses covered by PPP are not deductible, will we have to reflect that on the P&L as misc. income? Are payroll processing fees considered forgivable expenses? Can funds be used to pay a 1099 as long as that person has not received his/her own PPP? Can we use the entire loan on payroll/salary or is it capped? What if during the covered period your payroll actually goes up due to more employees or higher wages. Does the amount forgiven go up as well? If we are currently deferring the SS payroll tax, when do we have to stop once loan is received or when it is forgiven? If the office is closed due to state mandates, can we pay people to sit at home and not work, AND they draw unemployment insurance (UI) as long as they report the PPP funds to UI? Can I bring family members on the payroll to make up for the loss of staff? Can you pre-pay likely profit-sharing plan contributions that ordinarily would not be made until sometime next year? Can PPP funds be used for “hazard” pay? Can the funds be used for back pay for March and April when the business was closed? Can PPP Loan funds be used to pay the interest on another non-mortgage loan? International Companies How will the PPP apply to companies that are partially or wholly owned by foreign interests? If the company is a U.S. corporation that is owned by an international group with more than 500 employees worldwide, but only 100 employees are in USA and at least 90%+ are U.S. citizens or residents, are the foreign nationals working outside the U.S. included in the employee count for PPP Loan purposes? If so, do we need to repay back the loan because we should not qualify as an international company? Managing PPP Loans Does the SBA require borrowers to open a new account for the PPP Loan funds? What happens if some or all of a PPP Loan is NOT forgiven? If I can’t open my business. would I be better repaying the PPP loan and taking tax credits to use when we can reopen? The PPP Loan application did not ask for FTE. It asked for number of employees. How will the FTE come into play? If we return 100% of our PPP Loan now, will we have to pay interest? Nonprofits Will nonprofit organizations be audited if they receive a PPP loan? The PPP and Other Relief Programs Will use of a COVID-19 Loan impact the availability of other benefits under the CARES Act? Are other emergency loans available? Is one type of emergency relief for small businesses preferable to another e.g., an EIDL vs a COVID-19 Loan)? If a company pursues multiple sources of emergency relief, what timing considerations should be considered? Can a business receive a COVID-19 Loan and still participate in other relief elements of the CARES Act? How can we keep up with the changing guidance? * * * Content: Can any FDIC lender be used for PPP loans? The SBA will be allowing all banks and other lenders to participate in the program. However, banks and other lenders that are not currently SBA-approved lenders will need to apply to become SBA lenders to participate. In any case, we understand that the turnaround time will be quick. New Guidance for Businesses with Adequate Resources Must borrowers prove they have been negatively impacted by current economic conditions? A borrower must attest that the current economic uncertainty has led to their need to borrow money for operations. There are no requirements that the business must close or prove the loss of customers or revenue. All applicants must make a good faith certification as follows, keeping in mind that this is a representation to the federal government and could be subject to consequences if you intentionally misrepresented your situation: That the current uncertain economic conditions makes the loan needed to support the ongoing operations The funds will be used to retain workers and maintain payroll or make mortgage payments, lease payments, and utility payments The applicant does not have an application pending for a similar loan (e.g., an Economic Injury Disaster Loan) for the same purpose The applicant has not received amounts under a similar loan for the same purpose during the period beginning on February 15, 2020 and ending on December 31, 2020 Are busi
https://wblcpa.com/understanding-the-new-paycheck-protection-program/
msmarco_v2.1_doc_31_576066132#10_1140425020
Title: Income Inequality and Wealth Distribution in America [The Real Truth about the Top 1%] - Wealthanize Headings: Income Inequality and Wealth Distribution in America [The Real Truth about the Top 1%] Income Inequality and Wealth Distribution in America [The Real Truth about the Top 1%] Income Inequality & Wealth Distribution in America Mindset is a Major Contributor to the Income Inequality Gap Income Growth and Income Stagnation Also Plays a Role Between 1979 and 2017 the average income has only increased by 22%. Productivity-Wage Discrepancies How? Union Decline is Contributing to Income Disparity Income Inequality and Gender Racial Discrimination in Wages Bonus Inequality Pay Gaps for CEO’s and Workers Tax Cuts Effects of Wealth Inequality in America Wealth Concentration Household Wealth The Racial Wealth Divide The End of the Wealth Inequality Tale… Should America try to minimize the distribution of wealth and income? If so, how? Content: Your company is producing widgets to sell at a profit. Assume also that you have a workforce of 100 people and they can produce 1,000 widgets a day. Then computers, software, and advanced technology enter the picture. This makes it possible for your team of 100 people to start producing 1,38o widgets a day. You’re now producing 380 more widgets everyday with same workforce and about the same overhead. If you make $10 profit per widget… you just made an extra $3,800 per day. That equates to an extra $19,000 per week and $988,000 per year in extra profit. So the wealth distribution and inequality gap begins to widen between you and your employees. It’s a difficult problem to solve. Should businesses just increase their pay and take less profit?
https://wealthanize.com/income-inequality-wealth-distribution-america/
msmarco_v2.1_doc_31_576066132#11_1140426972
Title: Income Inequality and Wealth Distribution in America [The Real Truth about the Top 1%] - Wealthanize Headings: Income Inequality and Wealth Distribution in America [The Real Truth about the Top 1%] Income Inequality and Wealth Distribution in America [The Real Truth about the Top 1%] Income Inequality & Wealth Distribution in America Mindset is a Major Contributor to the Income Inequality Gap Income Growth and Income Stagnation Also Plays a Role Between 1979 and 2017 the average income has only increased by 22%. Productivity-Wage Discrepancies How? Union Decline is Contributing to Income Disparity Income Inequality and Gender Racial Discrimination in Wages Bonus Inequality Pay Gaps for CEO’s and Workers Tax Cuts Effects of Wealth Inequality in America Wealth Concentration Household Wealth The Racial Wealth Divide The End of the Wealth Inequality Tale… Should America try to minimize the distribution of wealth and income? If so, how? Content: If you make $10 profit per widget… you just made an extra $3,800 per day. That equates to an extra $19,000 per week and $988,000 per year in extra profit. So the wealth distribution and inequality gap begins to widen between you and your employees. It’s a difficult problem to solve. Should businesses just increase their pay and take less profit? I think not. If you’ve ever read Atlas Shrugged, you’ll know why that is really not a good idea. It’s a work of fiction but it’s become a cult classic for a reason. Atlas Shrugged may be a work of fiction, but it's become a cult classic for a reason. Click To Tweet Union Decline is Contributing to Income Disparity This widening income inequality in America has been further exacerbated by the decline of U.S labor unions.
https://wealthanize.com/income-inequality-wealth-distribution-america/
msmarco_v2.1_doc_31_596080294#8_1199220743
Title: Best Fitness Tracker For Sleep Monitoring, Top 11 in 2021 Headings: Best Fitness Tracker For Sleep Monitoring, Top 11 in 2021 Best Fitness Tracker For Sleep Monitoring, Top 11 in 2021 Table of Contents Best Fitness and Activity Tracker For Sleep Monitoring in 2021 Best Fitness trackers with Oximeter for an accurate sleep detection 1. Apple watch series 4 & 5 – the most researched one 2. Fitbit Ionic – The best Fitbit for sleep monitoring 3. Garmin vívosmart 4 – a Garmin Fitness band with an Oximeter 4. Garmin fēnix 5X Plus – Garmin’s multi-sport watch with an Oximeter 5.Nokia Steel HR Hybrid smartwatch – the best wearable smart alarm watch 6.Polar M430 7.Fitbit Alta HR 8.Huawei Band 3 Pro 9.Fitbit Flex 2 – middle-range Fitbit band without A screen Sleep Monitoring Application Battery 10.Motiv Fitness Ring 11. Fitbit Charge 3 – Comfortable, cheap and with a great sleep analysis Content: Garmin vívosmart 4 – a Garmin Fitness band with an Oximeter Stylish and smart design The slim fitness band is available in several colors and complements your style with a unique design, stylish metal decorations and a light, easy to read display. The best way to get it is from this seller on Amazon. The display appears only when you need it. And when it is turned on, it is automatically adjusted to the light level in your surroundings so that it can be read even under bright sunlight. Whether you go to the office, gym, pool or anywhere else, vívosmart 4 is perfectly suited to your lifestyle. Pulse Ox in your wrist The Pulse Ox sensor at Vívosmart 4 measures the level of oxygen saturation in the blood. Your Pulse Ox metrics depend on a number of factors, including your overall health and fitness level. Pulse Ox testing can help measure the amount of oxygen your body absorbs. Turn on the feature to measure the SpO2 level overnight, or use it to point at any point during the day to learn more about your body. Advanced sleep monitoring Sleep is an essential factor in maintaining your overall health and improving your physical performance.
https://weartotrack.com/fitness-trackers-sleep/
msmarco_v2.1_doc_31_596080294#9_1199223064
Title: Best Fitness Tracker For Sleep Monitoring, Top 11 in 2021 Headings: Best Fitness Tracker For Sleep Monitoring, Top 11 in 2021 Best Fitness Tracker For Sleep Monitoring, Top 11 in 2021 Table of Contents Best Fitness and Activity Tracker For Sleep Monitoring in 2021 Best Fitness trackers with Oximeter for an accurate sleep detection 1. Apple watch series 4 & 5 – the most researched one 2. Fitbit Ionic – The best Fitbit for sleep monitoring 3. Garmin vívosmart 4 – a Garmin Fitness band with an Oximeter 4. Garmin fēnix 5X Plus – Garmin’s multi-sport watch with an Oximeter 5.Nokia Steel HR Hybrid smartwatch – the best wearable smart alarm watch 6.Polar M430 7.Fitbit Alta HR 8.Huawei Band 3 Pro 9.Fitbit Flex 2 – middle-range Fitbit band without A screen Sleep Monitoring Application Battery 10.Motiv Fitness Ring 11. Fitbit Charge 3 – Comfortable, cheap and with a great sleep analysis Content: Pulse Ox in your wrist The Pulse Ox sensor at Vívosmart 4 measures the level of oxygen saturation in the blood. Your Pulse Ox metrics depend on a number of factors, including your overall health and fitness level. Pulse Ox testing can help measure the amount of oxygen your body absorbs. Turn on the feature to measure the SpO2 level overnight, or use it to point at any point during the day to learn more about your body. Advanced sleep monitoring Sleep is an essential factor in maintaining your overall health and improving your physical performance. To provide you with information on the quality of your sleep, vívosmart 4 monitors your easy sleep stages, deep sleep, and REM sleep, along with movements during sleep throughout the night. 4. Garmin fēnix 5X Plus – Garmin’s multi-sport watch with an Oximeter Another Garmin device with an Oximeter, however, the Fenix 5X Plus is an amazing multi-sport, featured reach watch in opposite to the Garmin Vivosmart 4 that come in the form of a band. The Fenix 5X Plus features the Wrist-based Pulse Ox Acclimation sensor which is not only great for sleep quality detection but it will also provide Oxygen saturation that will help you to learn how well you’re adjusting to a higher altitude. You can Check out the Garmin Fenix 5X Plus on Amazon.
https://weartotrack.com/fitness-trackers-sleep/
msmarco_v2.1_doc_31_658731293#0_1302048419
Title: Why Education Programs in Prison Give Inmates A Chance Headings: Why Education Programs in Prison Give Inmates A Chance Why Education Programs in Prison Give Inmates A Chance “Knowledge is Power.” Education Programs in Prison: By The Numbers A Bigger Debate Over Inmate Education Programs Volunteered Knowledge Conclusion Content: Why Education Programs in Prison Give Inmates A Chance Why Education Programs in Prison Give Inmates A Chance August 16, 2016 “Knowledge is Power.” The widely used quote from Sir Francis Bacon takes on new meaning, when applied to former inmates who have been part of education programs in prison. Oftentimes, inmates enter prison without a high school diploma. Previous circumstances have kept them from furthering their education. This may have limited opportunities, and at times played a role in their incarceration. We know that a wide variety of factors play a role in why some former prisoners succeed after their sentence, while others commit new crimes. However, it is proven that a lack of education and the skills gained during the learning process are a key reason. The education programs in prison help to give inmates a second chance. With the recent announcement from The United States Departments’ of Education and Justice about Pell Grants, second chances are more likely than ever. The Second Chance Pell Pilot will open up the opportunity for about 12,000 inmates to apply for Pell grants for the first time in nearly 24 years.
https://web.connectnetwork.com/education-programs-in-prison/
msmarco_v2.1_doc_31_658731293#1_1302050117
Title: Why Education Programs in Prison Give Inmates A Chance Headings: Why Education Programs in Prison Give Inmates A Chance Why Education Programs in Prison Give Inmates A Chance “Knowledge is Power.” Education Programs in Prison: By The Numbers A Bigger Debate Over Inmate Education Programs Volunteered Knowledge Conclusion Content: We know that a wide variety of factors play a role in why some former prisoners succeed after their sentence, while others commit new crimes. However, it is proven that a lack of education and the skills gained during the learning process are a key reason. The education programs in prison help to give inmates a second chance. With the recent announcement from The United States Departments’ of Education and Justice about Pell Grants, second chances are more likely than ever. The Second Chance Pell Pilot will open up the opportunity for about 12,000 inmates to apply for Pell grants for the first time in nearly 24 years. So far, The Obama Administration has more than 200 schools in 47 states expressing interest in participating. Pell Grants are specific for college level education. For inmates who have yet to earn their GED, many facilities offer courses free of charge. Continuing on to college level courses creates a financial strain that the newly reinstated Pell Grants will alleviate. Education Programs in Prison:
https://web.connectnetwork.com/education-programs-in-prison/
msmarco_v2.1_doc_31_658731293#7_1302061208
Title: Why Education Programs in Prison Give Inmates A Chance Headings: Why Education Programs in Prison Give Inmates A Chance Why Education Programs in Prison Give Inmates A Chance “Knowledge is Power.” Education Programs in Prison: By The Numbers A Bigger Debate Over Inmate Education Programs Volunteered Knowledge Conclusion Content: In New York, volunteers interested in sharing their knowledge through courses and programs can learn about application processes directly on the NYDOC website. In Florida, the Horizon Communities’ volunteers and donors have created The Horizon Computer Lab—a key resource. There, inmates who have never touched a computer can learn technical skills that are absolutely necessary to thrive once they re-enter society. Inmates who excel in this program help create new course materials, publish an institutional newspaper and support other related programs within the prison. Conclusion Education programs in prison are helping give the power of knowledge to inmates. The goal is that they use their knowledge to become productive members of society after serving a sentence. Posted In: Blog
https://web.connectnetwork.com/education-programs-in-prison/
msmarco_v2.1_doc_31_658825898#3_1302221992
Title: How Do Prison Work Programs Really Benefit Inmates? Headings: How Do Prison Work Programs Really Benefit Inmates? How Do Prison Work Programs Really Benefit Inmates? Traditional Industries Work Programs Prison Industry Enhancement Work Programs The Benefits of Prison Work Programs Prison Work Program Success By The Numbers Job Stability Data: Societal Data: Hidden Benefits of Prison Work Programs Content: This is beneficial to the company as well as the inmates employed by the company. According to the Department of Corrections, “The program places inmates in realistic work environments, pays them prevailing wages, and gives them a chance to develop marketable skills that will increase their potential for rehabilitation and meaningful employment on release.” The Benefits of Prison Work Programs The benefits of prison work programs go much deeper than just job training. If your loved one is currently incarcerated with access to a prison work program, speaking to them about their options may help determine if a particular program is the right one. Studies have been conducted to show that both TI and PIE better prepare an inmate for re-entry than OTW (Other-Than-Work) programs. However, upon release, inmates participating in any of these three programs are at an advantage than those who do not. In the most recent Bureau of Justice Statistics census of the prison population, we learn that 88% of the nation’s correctional facilities offer some kind of prison work program. This data concludes that the majority of the inmates are likely participating in OTW responsibilities such as washing dishes or doing laundry. Or, TI programs producing items like license plates. The benefits of these programs include:
https://web.connectnetwork.com/prison-work-programs/
msmarco_v2.1_doc_31_658839994#3_1302258214
Title: 5 Rewarding Types of Rehabilitation for Inmates Headings: 5 Rewarding Types of Rehabilitation for Inmates 5 Rewarding Types of Rehabilitation for Inmates 1. Education Rehabilitation for Inmates 2. Employment Rehabilitation for Inmates 3. Counseling Rehabilitation for Inmates 4. Wellness Rehabilitation for Inmates 5. Community Rehabilitation for Inmates Content: For example, inmates who haven’t had access to a computer or the internet in many years are at a disadvantage when attempting to return to the workforce. Computer training programs have become a crucial piece of re-entry educational programs. Education programs in prison are helping give the power of knowledge to inmates. With this power, overcoming the past and enjoying a better quality of life are two very achievable goals. 2. Employment Rehabilitation for Inmates Inmates who have the opportunity to engage in prison work programs while incarcerated have an easier time getting work once they are released. The inability to find and maintain work is a main factor in recidivism across the nation. When former inmates re-enter society without marketable skills, a domino effect occurs that often times leads to new offenses. Breaking the cycle relies on becoming a productive member of society through gainful employment. Being able to support oneself is beneficial financially and mentally.
https://web.connectnetwork.com/rehabilitation-for-inmates/
msmarco_v2.1_doc_31_658839994#4_1302259775
Title: 5 Rewarding Types of Rehabilitation for Inmates Headings: 5 Rewarding Types of Rehabilitation for Inmates 5 Rewarding Types of Rehabilitation for Inmates 1. Education Rehabilitation for Inmates 2. Employment Rehabilitation for Inmates 3. Counseling Rehabilitation for Inmates 4. Wellness Rehabilitation for Inmates 5. Community Rehabilitation for Inmates Content: Employment Rehabilitation for Inmates Inmates who have the opportunity to engage in prison work programs while incarcerated have an easier time getting work once they are released. The inability to find and maintain work is a main factor in recidivism across the nation. When former inmates re-enter society without marketable skills, a domino effect occurs that often times leads to new offenses. Breaking the cycle relies on becoming a productive member of society through gainful employment. Being able to support oneself is beneficial financially and mentally. For a person newly re-entering society, the self-esteem and fulfillment that can come from working hard plays a big role in lessening criminal behavior. During prison, many inmates are given an opportunity to participate in work programs. These programs offer a consistent way to prepare for work in society. Punctuality, responsibility, deadlines, accountability and other skills are learned through taking part. The benefits of prison work programs go much deeper than just job training.
https://web.connectnetwork.com/rehabilitation-for-inmates/
msmarco_v2.1_doc_31_666816813#7_1315255899
Title: Headings: Content: This example shows the expansive power of poetic language. Much of what we read can be taken as literal. The evening sky was dark; he looked up; he felt sick. Figurative language refers to language not used literally—it is used abstractly, indirectly, and often evocatively. The evening is spread out against the sky like a patient etherized upon a table. Here we have an evening (a thing), spreading (an action), a patient (thing), etherizing (an action), and a table (thing). But an evening is not a drugged patient spread out upon a table, perhaps ready to be operated upon; this description cannot be literally true (there is no patient, no etherizing, no table, and evenings don’t literally spread out against skies);
https://web.uvic.ca/hrd/closereading/imagery.html
msmarco_v2.1_doc_31_666816813#8_1315257079
Title: Headings: Content: Figurative language refers to language not used literally—it is used abstractly, indirectly, and often evocatively. The evening is spread out against the sky like a patient etherized upon a table. Here we have an evening (a thing), spreading (an action), a patient (thing), etherizing (an action), and a table (thing). But an evening is not a drugged patient spread out upon a table, perhaps ready to be operated upon; this description cannot be literally true (there is no patient, no etherizing, no table, and evenings don’t literally spread out against skies); this language is used figuratively, and is highly suggestive, and it revolves around a simile(like). Are certain words used in unusual, non-literal, non-standard, exaggerated, or metaphoricalways? What effect do these figures of speechhave? Which words or phrases are used literally (they denote something literal) and which are used figuratively (they connote something figurative)? How does figurative language suggest a certain meaning?
https://web.uvic.ca/hrd/closereading/imagery.html
msmarco_v2.1_doc_31_666816813#9_1315258653
Title: Headings: Content: this language is used figuratively, and is highly suggestive, and it revolves around a simile(like). Are certain words used in unusual, non-literal, non-standard, exaggerated, or metaphoricalways? What effect do these figures of speechhave? Which words or phrases are used literally (they denote something literal) and which are used figuratively (they connote something figurative)? How does figurative language suggest a certain meaning? Is there more than one meaning that it suggests? What mood or feeling is evoked via this figurative, non-literal language? Imagery: when figurative language(like metaphoror simile) evokes as a kind mental image any of the five senses, we call this imagery. “ She is the sun” (a simile) suggests imageryof light and warmth (the senses of sight and touch);
https://web.uvic.ca/hrd/closereading/imagery.html
msmarco_v2.1_doc_31_666816813#10_1315259960
Title: Headings: Content: Is there more than one meaning that it suggests? What mood or feeling is evoked via this figurative, non-literal language? Imagery: when figurative language(like metaphoror simile) evokes as a kind mental image any of the five senses, we call this imagery. “ She is the sun” (a simile) suggests imageryof light and warmth (the senses of sight and touch); thus she is likened—compared—to the sun in a positive ways though the imagery. And then, of course, the sun also suggests life-giving as well the idea of being a centre to things that revolve around it. As mentioned above, figurative language condenses and expands meaning. Thus in the short sentence she is the sun,much is suggested by the comparison: for the speakerof the words, sheis or perhaps represents the values or powers of light-giving, life-giving, warmth, and some kind of steady center.
https://web.uvic.ca/hrd/closereading/imagery.html
msmarco_v2.1_doc_31_683444716#1_1346097861
Title: Positive & Negative Effects of Social Media on Our Lives Headings: Positive & Negative Effects of Social Media on Our Lives Positive & Negative Effects of Social Media on Our Lives The Toxic Reflections of Social Media (The Negative) It’s Incredibly Addictive Self-Image Issues The Illusion of Control It Can Make You Feel Lonely A Fear of Missing Out It Drives More Sadness than Happiness The Delusion That It Elevates Your Mood The Rise of Cyber Bullying The Improvements Social Media Brought About (The Positive) It Can Save You In Case Of an Emergency Enhanced Connectivity It Can Be Used As a Voice to Reason It’s a Place for Content Discovery Helps in Getting Help Provides an Awesome Marketing Tool Conclusion David Cross Content: There is nothing wrong with the platform itself. No social media network did anything wrong, the problem is the way a lot of people use it and the role it plays in their lives. We all know a person who constantly seems to be on the hunt for approval, posting a pretty picture of him or herself every day. Using the platform this way will just make a person feel lonely and not connected. Yet the good news is that there is a way out. You can use social media very effectively and sensibly, without becoming a lurker. So let’s put aside all the messy feelings that social media ignites in us, such as jealousy, fear and the constant need for approval. Today, we’re going to make a critical analysis on how social media affects us and how it contributes to our society. It has already proven to have serious effects on our mental health, so it’s worth digging a bit deeper. We’ll look at both the positive and negative side of things and seek to understand how we can use the platform in a sensible manner.
https://webhostingmedia.net/social-media-effects/
msmarco_v2.1_doc_31_683839765#11_1346975558
Title: The Preservation of Glass Plate Negatives Headings: The Preservation of Glass Plate Negatives The Preservation of Glass Plate Negatives Introduction A Brief History of the Two Photographic Processes Storage of Glass Plate Negatives Handling Techniques for Glass Plate Negatives Preservation Concerns Creating Digital Collections with Glass Plate Negatives Conclusion References Bibliography Content: Cooler temperatures will slow the rate of chemical reactions that cause degradation, but caution should be taken to avoid too low of a temperature which can render the glass, photographic emulsion and binders brittle (Herskovitz, 1999, p. 5). The ideal storage environment for glass plate negatives is “less than 65º Fahrenheit with minimal fluctuation (+/- 2 degrees), and an ideal relative humidity is 30% RH with minimal fluctuation (+/-3 percent)” (Herskovitz, 1999, p. 5). After establishing standard temperature and relative humidity levels, negatives should be re-housed in a preservation friendly environment. This can involve removing the negatives from their original wooden studio crates or other suboptimal storage method. Following any uncrating or unboxing, each negative should be re-housed in an individual paper enclosure or sink mat. Selections should also be made regarding appropriate load-bearing boxes and heavy-load capacity shelving (U.S. National Archives and Records Administration, “How Do I House Glass Plate Negatives?” 2001, p. 1). Individual plates should be placed in loosely-fitting buffered paper sleeves or four flap envelopes. If seamed envelopes are selected for the storage of plates, side-seamed envelopes should be used in order to prevent the envelope's adhesives from interacting with the photographic emulsion. Four flap paper envelopes are the ideal storage envelope, as they do not use adhesives and eliminate the risk of a negative chemical interaction between the adhesives and the emulsion.
https://webjunction.org/documents/webjunction/The_Preservation_of_Glass_Plate_Negatives.html
msmarco_v2.1_doc_31_699916042#1_1379489123
Title: 12 Reasons Reading Widely Is So Important for Writers | The Web Writer Spotlight (@writerspotlight) Headings: 12 Reasons Reading Widely Is So Important for Writers 12 Reasons Reading Widely Is So Important for Writers Reading is so important and benefitial for everyone. Even if you’re not a "writer" per se, there are many reasons why you should read widely. “The person who won't read has no advantage over the one who can't read.” — Mark Twain. Top Reasons and Benefits of Reading Widely 1. Reading widely informs how writing should be done. 2. Reading widely grows vocabulary. 3. Reading widely brings inspiration. 4. Reading widely boosts creativity. 5. Reading widely improves understanding. 6. Reading widely enhances research. 7. Reading widely builds empathy and emotional intelligence. 8. Reading widely enables learning from other people. 9. Reading widely improves brain function. 10. Reading widely boosts concentration. 11. Reading widely allows healthy emotional release. 12. Reading widely kills boredom—it's fun. David K. William is a web writer, publisher and entrepreneur. Everything he writes is inspired by life experiences and study. David is also founding editor of WebWriterSpotlight.com. Follow him on Twitter @DavidKWilliam. Was this article helpful? Please share it Email Newsletter Content: It is always surprising that some people say they don’t like to read. For those of us who enjoy reading, books are a welcome escape. Books give us a chance to transport into another world, go on adventures and experience other people’s thoughts and realities without actually moving from our seat. A good book can make you laugh, smile, cry and think. It can make you wiser and more knowledgeable. When reading, you feel as though you are one with the characters; like the world within the pages is one with the real world around you. That is only part of the many delights and benefits of reading. There are many more reasons why you need to read widely. Top Reasons and Benefits of Reading Widely For writers, reading is central to improving our craft.
https://webwriterspotlight.com/reasons-reading-widely-is-important
msmarco_v2.1_doc_31_701446755#0_1383087820
Title: A Rigid Personality Disorder Headings: A Rigid Personality Disorder A Rigid Personality Disorder I – How to Define a Rigid Personality Disorder? *** What Is an Obsessive Personality? Buying a Book - Free Delivery Worldwide Obsessive-Compulsive Personality Disorder : Understanding the Overly Rigid, Controlling Person II – Am I Psychorigid? 1. Mistrust of Others 2. A Flight in Front of His Emotions 3. Anguish of Abandonment *** Advice to the Entourage III – How to Live with a Psychorigid Person? 1. “These Are Above All Anxious People” 2. Confrontation Generally Has No Effect 3. “With the Time and the Arrival of the Children, It Became Heavy” 4. Learn to Combine Expectations 5. At Work, Prefer Conciliation to Confrontation IV – Psychorigidity: Which Treatment? Content: A Rigid Personality Disorder A Rigid Personality Disorder by Thomson Dablemond | Jul 29, 2019 | Personal Development, Wellness | 0 comments A person with a rigid personality disorder is a person who, mentally, lacks flexibility, self-criticism, fantasy, authoritarianism, and mistrust. In psychology, he can designate a person who is psychologically incapable of putting himself in the other person’s shoes. Characteristic peculiar to the paranoid. A cold, stubborn, ultra-perfectionist appearance and very straddling the principles … and if, beyond simple traits, these elements were a reflection of rigidity? The point on this disorder. I – How to Define a Rigid Personality Disorder? The term “psychorigid” is generally used to describe a person animated by: – a desire to control everything and an inability to delegate tasks to others; – the impression of always being right, a difficulty to take into account contradictory opinions; – a lack of flexibility and a lack of adaptability to the unexpected;
https://weddingincana.com/a-rigid-personality-disorder
msmarco_v2.1_doc_31_701446755#1_1383089886
Title: A Rigid Personality Disorder Headings: A Rigid Personality Disorder A Rigid Personality Disorder I – How to Define a Rigid Personality Disorder? *** What Is an Obsessive Personality? Buying a Book - Free Delivery Worldwide Obsessive-Compulsive Personality Disorder : Understanding the Overly Rigid, Controlling Person II – Am I Psychorigid? 1. Mistrust of Others 2. A Flight in Front of His Emotions 3. Anguish of Abandonment *** Advice to the Entourage III – How to Live with a Psychorigid Person? 1. “These Are Above All Anxious People” 2. Confrontation Generally Has No Effect 3. “With the Time and the Arrival of the Children, It Became Heavy” 4. Learn to Combine Expectations 5. At Work, Prefer Conciliation to Confrontation IV – Psychorigidity: Which Treatment? Content: I – How to Define a Rigid Personality Disorder? The term “psychorigid” is generally used to describe a person animated by: – a desire to control everything and an inability to delegate tasks to others; – the impression of always being right, a difficulty to take into account contradictory opinions; – a lack of flexibility and a lack of adaptability to the unexpected; – difficulty expressing feelings … These attitudes are a source of suffering for the person concerned and for those around him. Relatives may actually end up feeling a lack of esteem and, in the professional environment, the interactions are sometimes delicate. A psychorigid person is generally perceived as cold, logical, Cartesian, desperately stiff and devoid of fantasy, impulsiveness, and affectivity. In psychology, a rigid personality disorder is part of the defense mechanisms of obsessive personalities. The other main traits of the obsessional are perfectionism (every detail must be studied, planned, verified), order (everything must be tidy and organized), the need for control and control, moral rigor ( no violation of the law, regulations, schedules …), doubt (the slightest decision raises questions, scruples, and procrastination).
https://weddingincana.com/a-rigid-personality-disorder
msmarco_v2.1_doc_31_701446755#7_1383101865
Title: A Rigid Personality Disorder Headings: A Rigid Personality Disorder A Rigid Personality Disorder I – How to Define a Rigid Personality Disorder? *** What Is an Obsessive Personality? Buying a Book - Free Delivery Worldwide Obsessive-Compulsive Personality Disorder : Understanding the Overly Rigid, Controlling Person II – Am I Psychorigid? 1. Mistrust of Others 2. A Flight in Front of His Emotions 3. Anguish of Abandonment *** Advice to the Entourage III – How to Live with a Psychorigid Person? 1. “These Are Above All Anxious People” 2. Confrontation Generally Has No Effect 3. “With the Time and the Arrival of the Children, It Became Heavy” 4. Learn to Combine Expectations 5. At Work, Prefer Conciliation to Confrontation IV – Psychorigidity: Which Treatment? Content: Today overused, the term psychorigid designates everyone as long as he shows stubbornness, authority, perfectionism. However, rigid personalities have a specific mode of operation. Under their displayed assurance hides a great fragility. Let’s look at the well-founded characteristics of a person with a rigid personality disorder. 1. Mistrust of Others As a couple, with friends or in the office, these personalities are recognized for their lack of flexibility, their inability to take into account the opinions of others or to evolve. Their ego is not necessarily excessive. But they need to reassure themselves by marking their territory and imposing their mark. “ The least project makes me so anxious that I take care of everything, says … For the Easter holidays, for example, I decided as if I was alone. My husband and my son did not have a voice.
https://weddingincana.com/a-rigid-personality-disorder
msmarco_v2.1_doc_31_701446755#18_1383123056
Title: A Rigid Personality Disorder Headings: A Rigid Personality Disorder A Rigid Personality Disorder I – How to Define a Rigid Personality Disorder? *** What Is an Obsessive Personality? Buying a Book - Free Delivery Worldwide Obsessive-Compulsive Personality Disorder : Understanding the Overly Rigid, Controlling Person II – Am I Psychorigid? 1. Mistrust of Others 2. A Flight in Front of His Emotions 3. Anguish of Abandonment *** Advice to the Entourage III – How to Live with a Psychorigid Person? 1. “These Are Above All Anxious People” 2. Confrontation Generally Has No Effect 3. “With the Time and the Arrival of the Children, It Became Heavy” 4. Learn to Combine Expectations 5. At Work, Prefer Conciliation to Confrontation IV – Psychorigidity: Which Treatment? Content: Difficult to live in harmony with such a personality if one is oneself in reverse of flexible nature, even disordered. How can we explain that some people cannot free themselves from principles that they are often the first to impose? 1. “ These Are Above All Anxious People” “The psychorigid people belong to the category of obsessions, well described by Freud, explains the psychologist Patrick Estrade, author of the book You said neurosis (ed Dangles). These are above all anxious people, who need, in order to contain their anxieties to control their environment as much as possible, this must be its place, the word given must be respected, the commitments kept, etc. It is an intellectual markup which they cannot derogate on pain of losing their footing “, stresses the psychologist. 2. Confrontation Generally Has No Effect “It’s not easy to live with these people,” says Patrick Estrade, “although there are still some advantages to be gained by them, psychorigides are reliable, they say what they do and do what they say. The problem comes from their certainty of being in the right and their refusal to take another path since they are in their right, they are convinced. “ However, adds Patrick Estrade, life also needs sometimes inconsistent attitudes and “roundness”.
https://weddingincana.com/a-rigid-personality-disorder
msmarco_v2.1_doc_31_701446755#19_1383125415
Title: A Rigid Personality Disorder Headings: A Rigid Personality Disorder A Rigid Personality Disorder I – How to Define a Rigid Personality Disorder? *** What Is an Obsessive Personality? Buying a Book - Free Delivery Worldwide Obsessive-Compulsive Personality Disorder : Understanding the Overly Rigid, Controlling Person II – Am I Psychorigid? 1. Mistrust of Others 2. A Flight in Front of His Emotions 3. Anguish of Abandonment *** Advice to the Entourage III – How to Live with a Psychorigid Person? 1. “These Are Above All Anxious People” 2. Confrontation Generally Has No Effect 3. “With the Time and the Arrival of the Children, It Became Heavy” 4. Learn to Combine Expectations 5. At Work, Prefer Conciliation to Confrontation IV – Psychorigidity: Which Treatment? Content: It is an intellectual markup which they cannot derogate on pain of losing their footing “, stresses the psychologist. 2. Confrontation Generally Has No Effect “It’s not easy to live with these people,” says Patrick Estrade, “although there are still some advantages to be gained by them, psychorigides are reliable, they say what they do and do what they say. The problem comes from their certainty of being in the right and their refusal to take another path since they are in their right, they are convinced. “ However, adds Patrick Estrade, life also needs sometimes inconsistent attitudes and “roundness”. But it’s useless to try to convince them frontally. “ It does not work and can even be counterproductive, warns Philippe Bétourné. With these people, it is better to take a step aside to try to bring them little by little, one stone after another, to try to bend their rules.” “We can present this as a kind of game, challenge. A person with a rigid personality disorder usually likes challenges.
https://weddingincana.com/a-rigid-personality-disorder
msmarco_v2.1_doc_31_704718098#6_1391617997
Title: Farming on the Great Plains - The West 1850-1890 Headings: The West 1850-1890 Groups on the Great Plains Lifestyle Acts and Opportunities on the Plains Content: The Homestead Act was passed by Congress in 1862 to encourage settlement in the West by giving government-owned land to small farmers. This act allowed any adult U.S. citizen, or any adult who planned to become one, to receive 160 acres of land. Homesteaders needed to pay a small registration fee in exchange, and they promised to live on the land for five years. The Homestead Act also granted land to unmarried women in order to encourage the presence of families and settlements in the West. The Morrill Act was also passed in 1862 and was a federal law that gave land to western states in order to encourage them to build colleges to teach agriculture and engineering like Texas A&M. There was much economic opportunity on the Plains because of cheaper land. This less expensive land drew many settlers to the West. They saw this as an economic oppotunity. Many farming families had moved from their homelands where things were becoming too scarce and expensive to the Plains for the reason of cheaper land. Southern African Americans called Exodusters were also drawn west by the promise of land. Black communities were soon formed and drew even more African Americans west because of advertisements.
https://weeblyonthewest18501890.weebly.com/farming-on-the-great-plains.html
msmarco_v2.1_doc_31_706107562#0_1394636830
Title: Chiquita Banana seeds (feminized) | WSE | Delivery Guaranteed Headings: Chiquita Banana feminized seeds Why you should buy feminized Chiquita Banana seeds Specifications Chiquita Banana feminized seeds Chiquita Banana feminized strain review Reviews Write a review Payment, shipping & delivery guarantee Chiquita Banana feminized alternatives OG Kush CBD feminized seeds Charlotte's web feminized seeds Amnesia Haze x Blueberry autoflowering feminized seeds Chiquita Banana feminized seeds Special offer 5 seeds + 5 free Select your pack: Content: Chiquita Banana seeds (feminized) | WSE | Delivery Guaranteed Home Weed seeds Chiquita Banana feminized seeds buy 5 get 5free Chiquita Banana 5 feminized seeds Rated 4.79 out of 5 based on 24 customer ratings ( 24 customer reviews) Special offer 5 seeds + 5 free seed package Choose an option 5 seeds 10 seeds 20 seeds Clear Select your pack: 5 + 5 free seeds - $ 99.00 save 50% 10 seeds - $ 139.00 save 29% Add to cart adding to cart Quantity Add to cart Our secure payment options Free shipping above $100.00 Fast & Tracked USPS delivery Delivery guaranteed Description Specifications Reviews Payment & delivery Chiquita Banana has the reputation of being one of the most powerful marijuana strains in the world. She certainly has spunk, which of course with a THC content of up to 29% should come as no surprise. It is a good looking plant with a very nice color spectrum on both the leaves and buds. Moreover, despite its Sativa dominant characteristics, the plant is easy to grow and therefore suitable for the novice growers among us. Why you should buy feminized Chiquita Banana seeds Good yields High quality weed Responds well to SoG or ScroG Powerful high Fruity and spicy taste and aroma How to grow Chiquita Banana (indoors and outdoors) Chiquita Banana feminized seeds will grow into fabulous cannabis plants with high mold resistance, THC levels of 26% - 29% and a CBD percentage of around 0.5%. When fully mature, she is covered in a layer of crystalline trichomes that hint at the promised treasure within. Chiquita Banana grows very well in warm, Mediterranean and arid climates but can also be grown outdoors in the summers of temperate climates. To grow this plant it is important to have enough space. Because Chiquita Banana is Sativa dominant, she will stretch quite a bit at the beginning of the flowering phase.
https://weedseedsexpress.com/chiquita-banana-feminized-seeds
msmarco_v2.1_doc_31_706107562#1_1394639447
Title: Chiquita Banana seeds (feminized) | WSE | Delivery Guaranteed Headings: Chiquita Banana feminized seeds Why you should buy feminized Chiquita Banana seeds Specifications Chiquita Banana feminized seeds Chiquita Banana feminized strain review Reviews Write a review Payment, shipping & delivery guarantee Chiquita Banana feminized alternatives OG Kush CBD feminized seeds Charlotte's web feminized seeds Amnesia Haze x Blueberry autoflowering feminized seeds Chiquita Banana feminized seeds Special offer 5 seeds + 5 free Select your pack: Content: Why you should buy feminized Chiquita Banana seeds Good yields High quality weed Responds well to SoG or ScroG Powerful high Fruity and spicy taste and aroma How to grow Chiquita Banana (indoors and outdoors) Chiquita Banana feminized seeds will grow into fabulous cannabis plants with high mold resistance, THC levels of 26% - 29% and a CBD percentage of around 0.5%. When fully mature, she is covered in a layer of crystalline trichomes that hint at the promised treasure within. Chiquita Banana grows very well in warm, Mediterranean and arid climates but can also be grown outdoors in the summers of temperate climates. To grow this plant it is important to have enough space. Because Chiquita Banana is Sativa dominant, she will stretch quite a bit at the beginning of the flowering phase. So don't wait too long to start flowering when you're growing indoors and make sure you have a sufficiently high grow space. Not having enough space? Then it is good to know that you can train this plant very well. For example by using methods such as SOG or SCROG. Flowering time Although Chiquita Banana is Sativa dominant, the flowering time she needs is quite short.
https://weedseedsexpress.com/chiquita-banana-feminized-seeds
msmarco_v2.1_doc_31_706107562#6_1394648239
Title: Chiquita Banana seeds (feminized) | WSE | Delivery Guaranteed Headings: Chiquita Banana feminized seeds Why you should buy feminized Chiquita Banana seeds Specifications Chiquita Banana feminized seeds Chiquita Banana feminized strain review Reviews Write a review Payment, shipping & delivery guarantee Chiquita Banana feminized alternatives OG Kush CBD feminized seeds Charlotte's web feminized seeds Amnesia Haze x Blueberry autoflowering feminized seeds Chiquita Banana feminized seeds Special offer 5 seeds + 5 free Select your pack: Content: You could almost imagine yourself eating your mother's banana cake before experiencing waves of energy that promise an unforgettable high. Origin Chiquita Banana is the result of an inspired cross between OG Kush and Banana Kush, making it 60% Sativa dominant. Final words: buy Chiquita Banana seeds at Weedseedsexpress Did you know that due to copyright issues from the famous banana company, this weed strain must be known by a different name in some countries, such as Banana OG or C. Banana? Fortunately, this is not the case in most of Europe. And whatever her name, Chiquita Banana is a memorable and delicious tropical cannabis strain that has much to offer growers of all abilities. Especially if you like extremely potent and Sativa dominant weed, you will not be disappointed because that is exactly what Chiquita Banana is all about. Grow this beauty yourself with our Chiquita Banana seeds and order your seeds today. Read more fold up Specifications Chiquita Banana feminized seeds THC level 29% CBD level 0.5% Variety 40% Indica / 60% Sativa Genetics OG kush x Banana unknown Max yield indoor 300 to 400 grams/m2 Max yield outdoor 400 to 600 grams/m2 Height indoor 90 to 120 cm Height outdoor 130 to 160 cm Flowering time 56 to 70 days Fungal Resistance High Growersprofile Beginner Cultivation Indoor, Outdoor, Greenhouse Climate Temperate, Mediterranean, Arid Flavors Fruity, Spicy, Sweet, Pepper Effects Creative, Energetic, Euphoric, Giggly, Happy, Relaxed, Social, Uplifting SOG suitable yes SCROG suitable yes Chiquita Banana feminized strain review The latest reviews on Chiquita Banana feminized seeds, do you have experience with this strain? Share your experience with other customers and write a review about the Chiquita Banana feminized strain.
https://weedseedsexpress.com/chiquita-banana-feminized-seeds
msmarco_v2.1_doc_31_716475439#18_1412902388
Title: How to Interpret the Results of an Evap Line on a Pregnancy Test - WeHaveKids Headings: How to Interpret the Results of an Evap Line on a Pregnancy Test How to Interpret the Results of an Evap Line on a Pregnancy Test What Does an Evaporation Line Mean on a Pregnancy Test? What Causes an Evaporation Line? Attention Faint Line vs. Evaporation Line So What Does a Faint Line Mean? The Difference Between an Evaporation Line and a Faint Positive What Color Are Evaporation Lines on Pregnancy Tests? Color of Evaporation Line on a Blue Dye Pregnancy Test Types of Lines on a Pregnancy Test Indented Lines Dye Runs Disappearing Line True Positive Test Result Reminder! Using and Interpreting a Home Pregnancy Test Kit There Are Two Basic Types of Home Pregnancy Test Kits: How Accurate Are Home Pregnancy Tests? Reading and Interpreting the Results Home Pregnancy Test Best Practices Testing Time Frame Causes of a Faint Test Line Other Than Evaporation Taking the Test Too Early Home Pregnancy Test Sensitivity Is Low Urine Sample Is Diluted Chemical Pregnancy What Should I Do If I See an Evap Line? Comments Content: This is the time needed in order for the chemicals in the test kit to react with the hCG hormone in a woman's urine. hCG, or human chorionic gonadotropin, is one of the early hormones produced when a woman is pregnant. This is released by the chorion, one of the fetal membranes that ensure the survival of the embryo. There Are Two Basic Types of Home Pregnancy Test Kits: The most common ones are dipsticks or test strips, which you either dip in a cup of urine or hold under a stream of urine. The urine will saturate the test strip. If there is hCG present, the hormone will react with antibodies in the strip. Dye will accumulate in this area, and a second line will appear, indicating a positive pregnancy. If no hCG is present, then there will be nothing on the antibody strip to react to the dye. The second type of home pregnancy test uses a test device and a urine collection cup.
https://wehavekids.com/having-baby/evap-line-pregnancy-test-results-and-interpretation
msmarco_v2.1_doc_31_718568806#5_1416523588
Title: 10 Common Problems and Issues Teenagers Face Today - WeHaveKids Headings: 10 Common Problems and Issues Teenagers Face Today 10 Common Problems and Issues Teenagers Face Today Teen Issues 10 Most Common Issues Teenagers Face Today Common Problems That Teenagers Face Today 1. Issues With Body image 2. An Unmet Need for Community and Identity 3. Time-Management Stress 4. Social and Parental Pressure 5. Mental and Physical Health Issues 6. A Lack of Positive Role Models and Heroes 7. Drugs and Alcohol 8. On-Screen Violence and Unhealthy Social Media 9. Bullying 10. Risky Sexual Activity and Behavior Helping Teens Deal With the Problems They Face In 2016, the rate of suicide for 15- to 24-year-olds was 13.15%. What Can Parents Do to Help Their Teenagers? What we need is a paradigm shift of who our teens are and a clearer view of our role as parents. Questions & Answers I would love to hear from you .... Content: typically start just before and during adolescence, and 95% of people with eating disorders are between 12 and 25 years old. ( SAMHSA ). Eating disorders can affect a teen's health, mood, relationships, and day-to-day functioning. Eating disorders affect women more than men, but more young men are more prone to something called muscle dysmorphia, where they become unhealthily obsessed with being bigger and more muscular. Even if the discontentment with their body doesn't cause them to excessively exercise or make themselves sick, the ongoing and pervasive feeling that their bodies are "not right" can have many lasting negative affects on their lives. pinterest-pin-it Teens feel pressure to conform to many unhealthy expectations regarding their bodies, behavior, and appearance. Ian Dooley via Unsplash 2. An Unmet Need for Community and Identity I see many teenagers struggling to find a place in society, wanting to be recognized by their peers and accepted for what they are. This is one of the most important tasks of their lives at this juncture and they are faced with a lot of anxiety and insecurity as they work around this. When teens get the message that they don't fit in and don't belong here, it can lead to feelings of isolation, disconnect, and depression.
https://wehavekids.com/parenting/Its-hard-on-teens
msmarco_v2.1_doc_31_718568806#6_1416525995
Title: 10 Common Problems and Issues Teenagers Face Today - WeHaveKids Headings: 10 Common Problems and Issues Teenagers Face Today 10 Common Problems and Issues Teenagers Face Today Teen Issues 10 Most Common Issues Teenagers Face Today Common Problems That Teenagers Face Today 1. Issues With Body image 2. An Unmet Need for Community and Identity 3. Time-Management Stress 4. Social and Parental Pressure 5. Mental and Physical Health Issues 6. A Lack of Positive Role Models and Heroes 7. Drugs and Alcohol 8. On-Screen Violence and Unhealthy Social Media 9. Bullying 10. Risky Sexual Activity and Behavior Helping Teens Deal With the Problems They Face In 2016, the rate of suicide for 15- to 24-year-olds was 13.15%. What Can Parents Do to Help Their Teenagers? What we need is a paradigm shift of who our teens are and a clearer view of our role as parents. Questions & Answers I would love to hear from you .... Content: pinterest-pin-it Teens feel pressure to conform to many unhealthy expectations regarding their bodies, behavior, and appearance. Ian Dooley via Unsplash 2. An Unmet Need for Community and Identity I see many teenagers struggling to find a place in society, wanting to be recognized by their peers and accepted for what they are. This is one of the most important tasks of their lives at this juncture and they are faced with a lot of anxiety and insecurity as they work around this. When teens get the message that they don't fit in and don't belong here, it can lead to feelings of isolation, disconnect, and depression. The television shows marketed to this age group normalize bullying, premarital sex, aggressive and violent behavior, and rule-breaking. You are cool only if you own all the brands. What is a teen to do? Is it their fault if they are confused, defiant, or out-of-control? Take my son as an example.
https://wehavekids.com/parenting/Its-hard-on-teens
msmarco_v2.1_doc_31_718568806#9_1416532170
Title: 10 Common Problems and Issues Teenagers Face Today - WeHaveKids Headings: 10 Common Problems and Issues Teenagers Face Today 10 Common Problems and Issues Teenagers Face Today Teen Issues 10 Most Common Issues Teenagers Face Today Common Problems That Teenagers Face Today 1. Issues With Body image 2. An Unmet Need for Community and Identity 3. Time-Management Stress 4. Social and Parental Pressure 5. Mental and Physical Health Issues 6. A Lack of Positive Role Models and Heroes 7. Drugs and Alcohol 8. On-Screen Violence and Unhealthy Social Media 9. Bullying 10. Risky Sexual Activity and Behavior Helping Teens Deal With the Problems They Face In 2016, the rate of suicide for 15- to 24-year-olds was 13.15%. What Can Parents Do to Help Their Teenagers? What we need is a paradigm shift of who our teens are and a clearer view of our role as parents. Questions & Answers I would love to hear from you .... Content: pinterest-pin-it Teenagers want to feel like they belong to a community, but many teens have trouble finding acceptance. William White via Unsplash 3. Time-Management Stress Stress increases at school and the older they get, the number of projects to be done, tests to cope with, and social drama increases, not to mention sports and other extracurricular activities. On the social front, a new and tantalizing horizon opens up—dating, partying, and hanging out with friends. Meanwhile, they are constantly distracted by electronic media. A teenager learning to juggle all of these expectations is under a lot of stress. The teen is suddenly expected to act like an adult. They are expected to manage their work independently, make and follow through on the right decisions, and manage their finances. Though most parents complains about filthy bedrooms, untidy shelves and cabinets, smelly socks, missing stuff, I wonder... where is the time!? They simply can't do it all, and the pressure makes them more prone to anxiety and depression.
https://wehavekids.com/parenting/Its-hard-on-teens
msmarco_v2.1_doc_31_718568806#10_1416534339
Title: 10 Common Problems and Issues Teenagers Face Today - WeHaveKids Headings: 10 Common Problems and Issues Teenagers Face Today 10 Common Problems and Issues Teenagers Face Today Teen Issues 10 Most Common Issues Teenagers Face Today Common Problems That Teenagers Face Today 1. Issues With Body image 2. An Unmet Need for Community and Identity 3. Time-Management Stress 4. Social and Parental Pressure 5. Mental and Physical Health Issues 6. A Lack of Positive Role Models and Heroes 7. Drugs and Alcohol 8. On-Screen Violence and Unhealthy Social Media 9. Bullying 10. Risky Sexual Activity and Behavior Helping Teens Deal With the Problems They Face In 2016, the rate of suicide for 15- to 24-year-olds was 13.15%. What Can Parents Do to Help Their Teenagers? What we need is a paradigm shift of who our teens are and a clearer view of our role as parents. Questions & Answers I would love to hear from you .... Content: A teenager learning to juggle all of these expectations is under a lot of stress. The teen is suddenly expected to act like an adult. They are expected to manage their work independently, make and follow through on the right decisions, and manage their finances. Though most parents complains about filthy bedrooms, untidy shelves and cabinets, smelly socks, missing stuff, I wonder... where is the time!? They simply can't do it all, and the pressure makes them more prone to anxiety and depression. 4. Social and Parental Pressure Oftentimes, parents live through their children and expect their kids to achieve everything they wanted but did not have. Expecting the teenager to get good grades, have great friends, excel in extracurricular activities, and be well-behaved, responsible for themselves and sometimes for their younger siblings is a lot of pressure. Added to this is peer pressure. To be accepted among peers and to become "popular," teens feel pressured to conform in their tastes, behaviors, and appearance.
https://wehavekids.com/parenting/Its-hard-on-teens
msmarco_v2.1_doc_31_719079018#5_1417346490
Title: Ten Ways Parents Destroy Their Children's Self-Esteem - WeHaveKids Headings: Ten Ways Parents Destroy Their Children's Self-Esteem Ten Ways Parents Destroy Their Children's Self-Esteem How to Destroy a Child's Precious Sense of Being How Parents Hurt Their Child's Self-Esteem 1. Comparing Children to Siblings or Other Children 2. Criticizing a Child's Innate Abilities, Temperament, or Characteristics 3. Requiring Conformity 4. Continuously Harping About Mistakes 5. Teaching That a Child's Dreams, Aspirations, and Goals Are Impossible to Reach 6. Living Their Kid's Lives and Planning Their Careers 7. Evaluating a Child's Intellectual Capacity Based on Their GPA 8. Zeroing in on So-Called Negative Characteristics 9. Never Praising 10. Demanding Blind Obedience Ways to Improve a Child's Self-Esteem My Parents Destroyed My Self-Esteem, What Do I Do? Final Word Questions & Answers © 2011 Grace Marguerite Williams Comments Content: Those who criticize their diametrically different children's innate abilities and characteristics are often invalidating their children's innermost psychological core. These children often feel insignificant and totally unappreciated. Parents should strive to take their own egos out of the equation and instead focus on what the child needs. Just because a child does not have the same characteristics as their parents does not mean they are a failure that needs correcting. A good strategy is to encourage children to develop their own personality and voice. pinterest-pin-it Some apply corrective or disciplinary methods that can verge on emotional or verbal abuse which damage their children's self-esteem. Verne Ho, CC0, via Unsplash 3. Requiring Conformity Many parents staunchly believe in blind and mindless conformity. They are of the belief that there is safety in following the prevailing and/or majority opinion. They contend that following the consensus offers a sense of belonging and security.
https://wehavekids.com/parenting/Ten-Ways-Parens-Destroy-Their-Childrens-Self-Esteem
msmarco_v2.1_doc_31_719079018#6_1417348679
Title: Ten Ways Parents Destroy Their Children's Self-Esteem - WeHaveKids Headings: Ten Ways Parents Destroy Their Children's Self-Esteem Ten Ways Parents Destroy Their Children's Self-Esteem How to Destroy a Child's Precious Sense of Being How Parents Hurt Their Child's Self-Esteem 1. Comparing Children to Siblings or Other Children 2. Criticizing a Child's Innate Abilities, Temperament, or Characteristics 3. Requiring Conformity 4. Continuously Harping About Mistakes 5. Teaching That a Child's Dreams, Aspirations, and Goals Are Impossible to Reach 6. Living Their Kid's Lives and Planning Their Careers 7. Evaluating a Child's Intellectual Capacity Based on Their GPA 8. Zeroing in on So-Called Negative Characteristics 9. Never Praising 10. Demanding Blind Obedience Ways to Improve a Child's Self-Esteem My Parents Destroyed My Self-Esteem, What Do I Do? Final Word Questions & Answers © 2011 Grace Marguerite Williams Comments Content: pinterest-pin-it Some apply corrective or disciplinary methods that can verge on emotional or verbal abuse which damage their children's self-esteem. Verne Ho, CC0, via Unsplash 3. Requiring Conformity Many parents staunchly believe in blind and mindless conformity. They are of the belief that there is safety in following the prevailing and/or majority opinion. They contend that following the consensus offers a sense of belonging and security. They insist that it is safest to conform to the prevailing philosophy and strongly discourage their children's individualism and nonconformity because they think that if their children refuse to conform to the prevailing groupthink, they will be considered oddballs or worse, be ostracized and left alone, or the parents themselves will be ostracized and denigrated by their neighbors and associates. So if a young one dares to have a unique, creative, and innovative thought or idea, it is squashed and often labeled as outlandish and weird because nobody else thought of it! These parents are totally soul-destroying and killing the dreams of a potential Picasso, Einstein, Mozart, and/or free thinker. Conformity is a necessary thing in certain cases but parents should work on helping their child develop their unique talents while respecting the norms of society. Parents should encourage their children to think outside the box and be creative.
https://wehavekids.com/parenting/Ten-Ways-Parens-Destroy-Their-Childrens-Self-Esteem
msmarco_v2.1_doc_31_724092589#15_1429439943
Title: List of the 10 Heaviest SUVs on the Market – Weight of Stuff Headings: List of the 10 Heaviest SUVs on the Market List of the 10 Heaviest SUVs on the Market Sharing is caring! Here are the 10 heaviest SUVs on the market in order from lightest to heaviest: The Heaviest SUVs on the Market 1. Chevrolet Tahoe 2. Ford Expedition XLT MAX 3. Toyota Land Cruiser 4. Cadillac Escalade ESV 5. Mercedes-Benz Mercedes-AMG G-Class 6. INFINITI QX80 7. Toyota Sequoia 8. Lexus LX 9. Lincoln Navigator L 10. Chevrolet Suburban 3500HD Additional Information Regarding Heavy SUVs Sharing is caring! Niklas Recent Posts 12 Cars That Weigh Around 2000 lbs (Pounds) 10 Cars That Weigh Around 4000 lbs (Pounds) Content: Another vehicle that is known for its luxury, both optional and standard, the Lincoln Navigator L has a twin-turbocharged 3.5L Engine. It has a towing capacity of 6,600 pounds, but that jumps to 8,100 pounds in the 4 Wheel Drive model. Even though it has a higher weight than most other SUVs on the market, the technology of the Navigator L will get you 16 MPG in the city and 21 MPG on the highway, beating out many of the lighter SUVs in the list. 10. Chevrolet Suburban 3500HD Curb Weight: 6,585 pounds Seating: Up to 9 people Total Space: 161.7 cubic feet The Chevrolet Suburban is the iconic large SUV. It has been the biggest, heaviest SUV on the market for many years, defending its title by around 500 pounds. Chevrolet equips the Suburban 3500HD with a 6.2L V8 engine that allows for towing up to Despite the massive size and weight of the Chevrolet Suburban 3500HD, the fuel efficiency wins out over many SUVs smaller than itself.
https://weightofstuff.com/the-10-heaviest-suvs-on-the-market/
msmarco_v2.1_doc_31_724092589#16_1429441805
Title: List of the 10 Heaviest SUVs on the Market – Weight of Stuff Headings: List of the 10 Heaviest SUVs on the Market List of the 10 Heaviest SUVs on the Market Sharing is caring! Here are the 10 heaviest SUVs on the market in order from lightest to heaviest: The Heaviest SUVs on the Market 1. Chevrolet Tahoe 2. Ford Expedition XLT MAX 3. Toyota Land Cruiser 4. Cadillac Escalade ESV 5. Mercedes-Benz Mercedes-AMG G-Class 6. INFINITI QX80 7. Toyota Sequoia 8. Lexus LX 9. Lincoln Navigator L 10. Chevrolet Suburban 3500HD Additional Information Regarding Heavy SUVs Sharing is caring! Niklas Recent Posts 12 Cars That Weigh Around 2000 lbs (Pounds) 10 Cars That Weigh Around 4000 lbs (Pounds) Content: 6,585 pounds Seating: Up to 9 people Total Space: 161.7 cubic feet The Chevrolet Suburban is the iconic large SUV. It has been the biggest, heaviest SUV on the market for many years, defending its title by around 500 pounds. Chevrolet equips the Suburban 3500HD with a 6.2L V8 engine that allows for towing up to Despite the massive size and weight of the Chevrolet Suburban 3500HD, the fuel efficiency wins out over many SUVs smaller than itself. It will get 14 MPG in the city and an impressive 23 MPG on the highway. With that mileage and 121 cubic feet of available passenger space, you can load up the entire family, the dog, and maybe a friend or two for your next trip without anyone feeling crowded. With all of the available luxury options, there is comfort enough for them all. Additional Information Regarding Heavy SUVs While trucks and vans give plenty of competition in the weight department, SUVs make up a pretty significant percentage of heavy vehicles on the market today. While their fuel efficiency may improve, they will always be big, heavy vehicles that are meant to carry a lot of people with a lot of comforts.
https://weightofstuff.com/the-10-heaviest-suvs-on-the-market/
msmarco_v2.1_doc_31_725636984#8_1433207181
Title: The Insane Story Of How A Fruit Juice Company Forcefully Stole The Hawaiian Kingdom - Weird News, Santa Fe, NM Headings: The Insane Story Of How A Fruit Juice Company Forcefully Stole The Hawaiian Kingdom Yamas Greek Rotisserie NOW OPEN FOR PICKUP !!! – CALL 930-5921 Plaza Southside Restaurant NOW OPEN FOR PICKUP or DINE IN !!! – CALL 424-0755 The Insane Story Of How A Fruit Juice Company Forcefully Stole The Hawaiian Kingdom Please Thank Our Advertisers…! Santa Fe Chamber of Commerce Café Castro – 505-473-5800 Dex Yellow Pages – Thryv Marketing Scottish Rite Center – 505-982-4414 Agua Fría Nursery, SF – 505-983-4831 Lensic Performing Arts Center Santa Fe Waldorf School – 983-9727 Santa Fe Chamber of Commerce Fix My Roof LLC – 505-919-8011 Maez-Ferrero State Farm Insurance – 471-1313 Allegra Print & Imaging – 982-0122 Stephen’s A Consignment Gallery – 471-0802 Plaza Café SOUTHSIDE – 424-0755 EB&T – SFCofC – Banking on Birdies Academy for the Love of Learning Pizzería Espíritu – 505-424-8000 – Pickup and Delivery Services Available…! Mon-Thr 11-5 & Fri 11-8 Kelly S. Janecek DDS – 505-986-6073 Rafa’s Auto Repair – 505-204-4418 The Pantry Dos (near SFCC)- 365-2859 Copy Power – 505-577-6793 KUNM – 89.9 FM Aurora Studios – Small Office Spaces Casita Tienda Consignment – 670-5364 Amigo Tire and Auto – 505-984-0900 Mike’s Garage – 505-983-6577 Meteorite Mineral & Fossil Gallery Harrell House Bug Museum 695-8569 For Advertising Call: 505-471-5177 Insight – Heating, Cooling, Plumbing Please Thank Our Advertisers…! A Touch of Glass – 505-471-1996 Accountant – Gerri Luján – 471-3680 KSFR Radio Santa Fe – 101.1 FM The Feed Bin – 505-982-0511 KANW-HD2 – ALL NEWS RADIO ….!! Tulliver’s Pet Food Emporium PMI Janitoral Services / Supply Aspen Medical Center Boothe’s Global Perspectives Emergency Water / Survival Unit Bardinelli Family Funeral Services S.F. Chamber of Commerce – Travel Thryv Marketing Raymond James – John R. Adams Please Thank Our Advertisers…! Lensic Performing Arts Center Emergency Water Generator / Survival Unit Natural Awakenings Magazine iSushman Internet Marketing Company iSushman Social Media Management Capitol Computer & Network Solutions Categories Amenergy – 505-424-1131 Please Thank Our Advertisers…! Santa Fe Chamber of Commerce MuezBiz.com Insight – Heating, Cooling, Plumbing Hemp Apotheke – 505-231-7775 Alternatives for Healing Emergency Water Generator Academy for the Love of Learning Santa Fe Waldorf School – 983-9727 Content: The Bayonet Constitution, called that because the King had been forced to sign it at gunpoint, limited his powers by establishing a new cabinet and a legislature. The treaty also limited voting rights to individuals that met certain financial requirements, mostly non-Hawaiians. The treaty was written by the Hawaiian League, a group of lawyers and businessmen in Hawaii, many affiliated with the sugar and pineapple industries. By 1891, Americans possessed four-fifths of the arable land in Hawaii and the Hawaiian League wanted Hawaii to be part of the United States. Queen Lili’uokalani tried to reverse the Bayonet Constitution and reestablish the power of the monarchy. Within two years, she’d be overthrown by the same men whose power she sought to bring back under her authority. Photo: Unknown / Wikimedia Commons / CC BY-SA 3.0 Sanford B. Dole Led Other Sugarcane Growers In Banding Together To Overthrow The Queen By 1893, sugarcane and pineapple production in Hawaii was dominated by Americans who wanted to remove the Queen — who threatened their success. In January 1893, Sandord B. Dole and other sugar-based businessmen enlisted the help of the US Minister in Hawaii, John Stevens, to stage a coup. The group, known as the “Committee of Safety,” had his support as well as 300 Marines from the US cruiser Boston (the Marines were there to protect American lives, officially) when they forced the Queen to step down.
https://weirdnews.info/2019/11/24/36013/
msmarco_v2.1_doc_31_725636984#9_1433211629
Title: The Insane Story Of How A Fruit Juice Company Forcefully Stole The Hawaiian Kingdom - Weird News, Santa Fe, NM Headings: The Insane Story Of How A Fruit Juice Company Forcefully Stole The Hawaiian Kingdom Yamas Greek Rotisserie NOW OPEN FOR PICKUP !!! – CALL 930-5921 Plaza Southside Restaurant NOW OPEN FOR PICKUP or DINE IN !!! – CALL 424-0755 The Insane Story Of How A Fruit Juice Company Forcefully Stole The Hawaiian Kingdom Please Thank Our Advertisers…! Santa Fe Chamber of Commerce Café Castro – 505-473-5800 Dex Yellow Pages – Thryv Marketing Scottish Rite Center – 505-982-4414 Agua Fría Nursery, SF – 505-983-4831 Lensic Performing Arts Center Santa Fe Waldorf School – 983-9727 Santa Fe Chamber of Commerce Fix My Roof LLC – 505-919-8011 Maez-Ferrero State Farm Insurance – 471-1313 Allegra Print & Imaging – 982-0122 Stephen’s A Consignment Gallery – 471-0802 Plaza Café SOUTHSIDE – 424-0755 EB&T – SFCofC – Banking on Birdies Academy for the Love of Learning Pizzería Espíritu – 505-424-8000 – Pickup and Delivery Services Available…! Mon-Thr 11-5 & Fri 11-8 Kelly S. Janecek DDS – 505-986-6073 Rafa’s Auto Repair – 505-204-4418 The Pantry Dos (near SFCC)- 365-2859 Copy Power – 505-577-6793 KUNM – 89.9 FM Aurora Studios – Small Office Spaces Casita Tienda Consignment – 670-5364 Amigo Tire and Auto – 505-984-0900 Mike’s Garage – 505-983-6577 Meteorite Mineral & Fossil Gallery Harrell House Bug Museum 695-8569 For Advertising Call: 505-471-5177 Insight – Heating, Cooling, Plumbing Please Thank Our Advertisers…! A Touch of Glass – 505-471-1996 Accountant – Gerri Luján – 471-3680 KSFR Radio Santa Fe – 101.1 FM The Feed Bin – 505-982-0511 KANW-HD2 – ALL NEWS RADIO ….!! Tulliver’s Pet Food Emporium PMI Janitoral Services / Supply Aspen Medical Center Boothe’s Global Perspectives Emergency Water / Survival Unit Bardinelli Family Funeral Services S.F. Chamber of Commerce – Travel Thryv Marketing Raymond James – John R. Adams Please Thank Our Advertisers…! Lensic Performing Arts Center Emergency Water Generator / Survival Unit Natural Awakenings Magazine iSushman Internet Marketing Company iSushman Social Media Management Capitol Computer & Network Solutions Categories Amenergy – 505-424-1131 Please Thank Our Advertisers…! Santa Fe Chamber of Commerce MuezBiz.com Insight – Heating, Cooling, Plumbing Hemp Apotheke – 505-231-7775 Alternatives for Healing Emergency Water Generator Academy for the Love of Learning Santa Fe Waldorf School – 983-9727 Content: Within two years, she’d be overthrown by the same men whose power she sought to bring back under her authority. Photo: Unknown / Wikimedia Commons / CC BY-SA 3.0 Sanford B. Dole Led Other Sugarcane Growers In Banding Together To Overthrow The Queen By 1893, sugarcane and pineapple production in Hawaii was dominated by Americans who wanted to remove the Queen — who threatened their success. In January 1893, Sandord B. Dole and other sugar-based businessmen enlisted the help of the US Minister in Hawaii, John Stevens, to stage a coup. The group, known as the “Committee of Safety,” had his support as well as 300 Marines from the US cruiser Boston (the Marines were there to protect American lives, officially) when they forced the Queen to step down. On February 1, 1893, Stevens called Hawaii a protectorate of the United States and recognized the new provisional government formed by Sanford Dole. Sanford Dole was the son of Protestant missionaries and was born in Hawaii. After attending college in the US, went to Hawaii to practice law 1869. He was elected to the Hawaiian legislature twice during the 1880s and had a role in the reform movement that prompted the Bayonet Constitution of 1887. He served as a justice of the Hawaiian Supreme Court in 1887 as well.
https://weirdnews.info/2019/11/24/36013/
msmarco_v2.1_doc_31_728369391#0_1438602443
Title: Clothing - The New York Colony Headings: Clothing Clothing Content: Clothing - The New York Colony Clothing In the early Colonization era of America, dutch influence is very high, especially in the middle region. It affects the way the settlers eat their food, the traditions they use to build their house, and most importantly (some may say), the fashion they wore. Women in colonial New York wore long gowns, petticoats, and a coat-like-gown called a mantel. Men wore breeches made from different materials, which came in a fine tan color. They also wore long, billowy coats called "the German Kontush", a popular style at the time. Below are all examples of the clothing and how they are worn in the colonial period
https://welcometocolonialnewyorkpace.weebly.com/clothing.html
msmarco_v2.1_doc_31_731014236#0_1444455112
Title: What is Cold Welding? - Welding Headquarters Headings: What is Cold Welding? What is Cold Welding? How do we join metals without heat? History of cold welding Limitations of cold welding Advantages of cold welding No other metal welding option can weld together aluminum 2xxx and 7xxx material series. Applications of cold welding Is cold welding strong? Summary Similar Posts: Content: What is Cold Welding? - Welding Headquarters You are here: Home / Beginner Info / What is Cold Welding? What is Cold Welding? last updated on March 16, 2021 by Pierre Young Whenever we think or talk about welding, we consider it in the same lens as heating. The very first thing that comes to mind in a discussion over welding is the use of thermal energy to heat and weld metal objects together. Most welding techniques work by heating metals to their melting point and then joining them together to create a fusion that doesn’t just last longer but is also more durable and functional. All welding techniques such as friction welding, arc welding, laser welding, and ultrasonic welding involve heat in one way or the other. Heat is considered a necessary addition to the welding process and makes the process easier to follow. However, what we perceive and believe about welding is far from the truth.
https://weldingheadquarters.com/cold-welding/
msmarco_v2.1_doc_31_731014236#1_1444456590
Title: What is Cold Welding? - Welding Headquarters Headings: What is Cold Welding? What is Cold Welding? How do we join metals without heat? History of cold welding Limitations of cold welding Advantages of cold welding No other metal welding option can weld together aluminum 2xxx and 7xxx material series. Applications of cold welding Is cold welding strong? Summary Similar Posts: Content: The very first thing that comes to mind in a discussion over welding is the use of thermal energy to heat and weld metal objects together. Most welding techniques work by heating metals to their melting point and then joining them together to create a fusion that doesn’t just last longer but is also more durable and functional. All welding techniques such as friction welding, arc welding, laser welding, and ultrasonic welding involve heat in one way or the other. Heat is considered a necessary addition to the welding process and makes the process easier to follow. However, what we perceive and believe about welding is far from the truth. Cold welding is one very popular form of welding that works without the need or the presence of heat. To simplify the process, cold welding is the rather effective procedure of joining two metals without the use of thermal or heat energy. To the naked, untrained eye this entire procedure might sound a bit too unbelievable to be true. But, cold welding is a big part of the welding industry and there is no way to deny that. How do we join metals without heat?
https://weldingheadquarters.com/cold-welding/
msmarco_v2.1_doc_31_731014236#2_1444458273
Title: What is Cold Welding? - Welding Headquarters Headings: What is Cold Welding? What is Cold Welding? How do we join metals without heat? History of cold welding Limitations of cold welding Advantages of cold welding No other metal welding option can weld together aluminum 2xxx and 7xxx material series. Applications of cold welding Is cold welding strong? Summary Similar Posts: Content: Cold welding is one very popular form of welding that works without the need or the presence of heat. To simplify the process, cold welding is the rather effective procedure of joining two metals without the use of thermal or heat energy. To the naked, untrained eye this entire procedure might sound a bit too unbelievable to be true. But, cold welding is a big part of the welding industry and there is no way to deny that. How do we join metals without heat? To understand just how metals can be joined together without heat, we first need to understand just how the process works when you are performing it using thermal energy. The presence of heat within a welding process helps you in making the metal parts plastic enough. Once the parts have become plastic and flexible, the welding process jumps towards diffusing the atoms. The diffusion process either involved the two workpieces you are working with or a completely different medium placed in between. However, contrary to popular belief, you don’t really need heat energy to perform a welding job.
https://weldingheadquarters.com/cold-welding/
msmarco_v2.1_doc_31_731014236#4_1444461710
Title: What is Cold Welding? - Welding Headquarters Headings: What is Cold Welding? What is Cold Welding? How do we join metals without heat? History of cold welding Limitations of cold welding Advantages of cold welding No other metal welding option can weld together aluminum 2xxx and 7xxx material series. Applications of cold welding Is cold welding strong? Summary Similar Posts: Content: Cold welding, using the energy generated through free ions and electrons, is the living proof of how welding can be done without thermal energy. Cold welding demonstrates a real-time example of how welding can be done without the need for thermal energy. Cold welding, which is also popularly known as contact welding or cold pressure welding, makes use of pressure to join and diffuse the atoms for two materials together. This process is scientifically acclaimed and is known as solid-state diffusion in the science circles. It is scientifically possible to weld two pieces of metal together using the forces of pressure. When you press two metal surfaces or materials against each other, they generally wouldn’t weld together. Regardless of the force you apply to the materials, the pressure solely wouldn’t help in creating a weld. This hindrance is particularly faced due to the additional oxide layer present on the surface of both these materials. This oxide layer works as a barrier, preventing the layers to be attached together just through the application of pressure. Since welding is most frequently practiced on metals, let us take up their example.
https://weldingheadquarters.com/cold-welding/
msmarco_v2.1_doc_31_731014236#5_1444463455
Title: What is Cold Welding? - Welding Headquarters Headings: What is Cold Welding? What is Cold Welding? How do we join metals without heat? History of cold welding Limitations of cold welding Advantages of cold welding No other metal welding option can weld together aluminum 2xxx and 7xxx material series. Applications of cold welding Is cold welding strong? Summary Similar Posts: Content: When you press two metal surfaces or materials against each other, they generally wouldn’t weld together. Regardless of the force you apply to the materials, the pressure solely wouldn’t help in creating a weld. This hindrance is particularly faced due to the additional oxide layer present on the surface of both these materials. This oxide layer works as a barrier, preventing the layers to be attached together just through the application of pressure. Since welding is most frequently practiced on metals, let us take up their example. Almost all metals come with an additional surface oxide layer on the surface that acts as a barrier of sorts. The surface layer prevents the metals from being weld together just through the application of force or pressure. You cannot weld the two pieces together, because the surface oxide layer does not allow both the metals to diffuse atoms with each other. Cold welding takes this issue and the possibilities of pressure welding into perspective and prepares both these metal surfaces for what is to come. The preparation process is extensive and includes the cleaning and brushing of all metal surfaces, to an extent that the top-most layer of oxide is removed.
https://weldingheadquarters.com/cold-welding/
msmarco_v2.1_doc_31_731014236#6_1444465244
Title: What is Cold Welding? - Welding Headquarters Headings: What is Cold Welding? What is Cold Welding? How do we join metals without heat? History of cold welding Limitations of cold welding Advantages of cold welding No other metal welding option can weld together aluminum 2xxx and 7xxx material series. Applications of cold welding Is cold welding strong? Summary Similar Posts: Content: Almost all metals come with an additional surface oxide layer on the surface that acts as a barrier of sorts. The surface layer prevents the metals from being weld together just through the application of force or pressure. You cannot weld the two pieces together, because the surface oxide layer does not allow both the metals to diffuse atoms with each other. Cold welding takes this issue and the possibilities of pressure welding into perspective and prepares both these metal surfaces for what is to come. The preparation process is extensive and includes the cleaning and brushing of all metal surfaces, to an extent that the top-most layer of oxide is removed. Since the oxide isn’t present anymore, you are easily able to weld substances together through the use of pressure. No thermal energy is needed, and you can add a completely new definition to welding through cold welding. The cleaning and brushing process, however, requires thorough application without leaving any untouched bits on the surface. The process involves the de-greasing of all metal surfaces involved in the process. Once the de-greasing is done, you carefully wire brush the entire surface of the metals.
https://weldingheadquarters.com/cold-welding/
msmarco_v2.1_doc_31_749514137#0_1481336735
Title: 7 Frankincense And Myrrh Essential Oil Blend Uses | WellMe Headings: 7 Frankincense And Myrrh Essential Oil Blend Uses 7 Frankincense And Myrrh Essential Oil Blend Uses What’s in a Frankincense and Myrrh Essential Oil Blend? What Does Frankincense and Myrrh Smell Like? 7 Frankincense and Myrrh Essential Oil Blend Uses 1. Ease anxiety and depression 2. Elevate your yoga practice 3. Treat skin wounds 4. Make all-natural DIY perfume 5. Reverse skin aging signs 6. Reduce inflammation 7. Support gut health References Content: 7 Frankincense And Myrrh Essential Oil Blend Uses | WellMe 7 Frankincense And Myrrh Essential Oil Blend Uses September 17, 2019 Essential Oil Blends Annette Sommers There are a few must-use essential oil blends you should have at the top of your list. For example, lavender and chamomile for sleep, peppermint and clary sage for menstrual cramps, and frankincense and myrrh essential oil blend for just about everything else! Maybe you’ve only heard about frankincense and myrrh from the biblical reference with the three wise men. Or, perhaps, you’re a seasoned frankincense and myrrh essential oil blend enthusiast. Either way, coming up we have some of the best ways to use these oils in sickness and in health. Page Contents... [ hide] 1 What’s in a Frankincense and Myrrh Essential Oil Blend? 2 What Does Frankincense and Myrrh Smell Like? 3 7 Frankincense and Myrrh Essential Oil Blend Uses 4 References What’s in a Frankincense and Myrrh Essential Oil Blend? A frankincense and myrrh essential oil blend typically contains just these two oils mixed together. Sometimes the blend might already have another neutral carrier oil mixed in as well, and/or a third essential oil for added benefit or aroma.
https://wellme.com/health/essential-oils/blends/frankincense-myrrh/
msmarco_v2.1_doc_31_749514137#1_1481338708
Title: 7 Frankincense And Myrrh Essential Oil Blend Uses | WellMe Headings: 7 Frankincense And Myrrh Essential Oil Blend Uses 7 Frankincense And Myrrh Essential Oil Blend Uses What’s in a Frankincense and Myrrh Essential Oil Blend? What Does Frankincense and Myrrh Smell Like? 7 Frankincense and Myrrh Essential Oil Blend Uses 1. Ease anxiety and depression 2. Elevate your yoga practice 3. Treat skin wounds 4. Make all-natural DIY perfume 5. Reverse skin aging signs 6. Reduce inflammation 7. Support gut health References Content: Page Contents... [ hide] 1 What’s in a Frankincense and Myrrh Essential Oil Blend? 2 What Does Frankincense and Myrrh Smell Like? 3 7 Frankincense and Myrrh Essential Oil Blend Uses 4 References What’s in a Frankincense and Myrrh Essential Oil Blend? A frankincense and myrrh essential oil blend typically contains just these two oils mixed together. Sometimes the blend might already have another neutral carrier oil mixed in as well, and/or a third essential oil for added benefit or aroma. You’ll have to check your bottle label to know for sure what’s in your specific blend. But the question remains, what exactly is frankincense and myrrh? Well, frankincense and myrrh are both tree resin from separate, but related, trees. What is resin, you ask? It is just a sticky substance, similar to sap, that oozes out of a tree.
https://wellme.com/health/essential-oils/blends/frankincense-myrrh/
msmarco_v2.1_doc_31_749514137#2_1481340297
Title: 7 Frankincense And Myrrh Essential Oil Blend Uses | WellMe Headings: 7 Frankincense And Myrrh Essential Oil Blend Uses 7 Frankincense And Myrrh Essential Oil Blend Uses What’s in a Frankincense and Myrrh Essential Oil Blend? What Does Frankincense and Myrrh Smell Like? 7 Frankincense and Myrrh Essential Oil Blend Uses 1. Ease anxiety and depression 2. Elevate your yoga practice 3. Treat skin wounds 4. Make all-natural DIY perfume 5. Reverse skin aging signs 6. Reduce inflammation 7. Support gut health References Content: You’ll have to check your bottle label to know for sure what’s in your specific blend. But the question remains, what exactly is frankincense and myrrh? Well, frankincense and myrrh are both tree resin from separate, but related, trees. What is resin, you ask? It is just a sticky substance, similar to sap, that oozes out of a tree. You can make an essential oil product from the frankincense and myrrh resin, just like any other essential oil process. In short, the resin goes through a steam distillation process to extract the pure essential oils. What Does Frankincense and Myrrh Smell Like? Frankincense and myrrh both share warm, spicy, and slightly sweet aromas. Frankincense and myrrh are both from trees of the same family (Burseraceae), so they have similar smells.
https://wellme.com/health/essential-oils/blends/frankincense-myrrh/
msmarco_v2.1_doc_31_749514137#3_1481341824
Title: 7 Frankincense And Myrrh Essential Oil Blend Uses | WellMe Headings: 7 Frankincense And Myrrh Essential Oil Blend Uses 7 Frankincense And Myrrh Essential Oil Blend Uses What’s in a Frankincense and Myrrh Essential Oil Blend? What Does Frankincense and Myrrh Smell Like? 7 Frankincense and Myrrh Essential Oil Blend Uses 1. Ease anxiety and depression 2. Elevate your yoga practice 3. Treat skin wounds 4. Make all-natural DIY perfume 5. Reverse skin aging signs 6. Reduce inflammation 7. Support gut health References Content: You can make an essential oil product from the frankincense and myrrh resin, just like any other essential oil process. In short, the resin goes through a steam distillation process to extract the pure essential oils. What Does Frankincense and Myrrh Smell Like? Frankincense and myrrh both share warm, spicy, and slightly sweet aromas. Frankincense and myrrh are both from trees of the same family (Burseraceae), so they have similar smells. They both have warm, spicy, and slightly sweet aromas. However, they also have noticeable distinctions. Myrrh is more smoky and woodsy, while frankincense is earthy and sharp. For centuries, humans have been combining the smell and benefits of these two oils together. [ 1] Their value was so high that they were used in temples and religious sites and even as trade currency. [
https://wellme.com/health/essential-oils/blends/frankincense-myrrh/
msmarco_v2.1_doc_31_751590270#22_1486449120
Title: 101 Health and Wellness Tips for College Students – Student Wellness Center Headings: 101 Health and Wellness Tips for College Students 101 Health and Wellness Tips for College Students Diet Exercise Sleep Sexual Health Illness Stress Students can get run down with so much going on. These tips can help you beat the stress. Mental Health Miscellaneous Here are a few other tips to keep you a healthy and active college student. Content: While college campuses are hardly either, try to keep your room as dark, quiet and cool as possible. This will help trigger to your body that it’s time for bed and help you get and stay asleep. Sexual Health College is a place where many students choose to explore their sexuality. Students can do this safely by following these tips. Get tested. Protect your sexual health by getting tested for STDs annually or even more frequently. Most schools offer these tests for free or at a low cost, so all students, even those with small incomes, can afford the tests. Always use protection. Unless you are in a long-term, monogamous relationship with a partner who has been confirmed STD-free, always make sure to use protection to prevent the risk of contracting a disease. Discuss issues with your partner.
https://wellnesscenter.camden.rutgers.edu/101-health-and-wellness-tips-for-college-students/
msmarco_v2.1_doc_31_751590270#23_1486450606
Title: 101 Health and Wellness Tips for College Students – Student Wellness Center Headings: 101 Health and Wellness Tips for College Students 101 Health and Wellness Tips for College Students Diet Exercise Sleep Sexual Health Illness Stress Students can get run down with so much going on. These tips can help you beat the stress. Mental Health Miscellaneous Here are a few other tips to keep you a healthy and active college student. Content: Protect your sexual health by getting tested for STDs annually or even more frequently. Most schools offer these tests for free or at a low cost, so all students, even those with small incomes, can afford the tests. Always use protection. Unless you are in a long-term, monogamous relationship with a partner who has been confirmed STD-free, always make sure to use protection to prevent the risk of contracting a disease. Discuss issues with your partner. Sex shouldn’t be painful or scary. If you are nervous or uncomfo
https://wellnesscenter.camden.rutgers.edu/101-health-and-wellness-tips-for-college-students/
msmarco_v2.1_doc_31_778713675#7_1553770114
Title: Where & When You Should Use Asphalt Emulsion Roof Coating Systems - Western Colloid Headings: Where and When You Should Use Asphalt Emulsion Roof Coating Systems Where and When You Should Use Asphalt Emulsion Roof Coating Systems What Is Asphalt Emulsion? Advantages of Asphalt Emulsion Systems When to Use Asphalt Emulsion Coating Systems? How to Apply An Asphalt Emulsion Roof Coating TOP 7 ROOF PROBLEMS AND HOW TO PERMANENTLY SOLVE THEM Content: With an overlay of an asphalt emulsion coating system and minor maintenance the life span of your roof can be extended indefinitely. How to Apply An Asphalt Emulsion Roof Coating Western Colloid’s #298 is available in 5-gallon pails, which are typically applied by rollers, or 55-gallon drums and 275 gallon totes, which are applied using a low pressure spray method. 5,000-gallon tankers are also available for job-site delivery in certain regions. For best application, make sure the weather will be no lower than 50 degrees Fahrenheit. It is important that water-based coatings do not freeze before the water content evaporates. Once cured, they are elastomeric in nature so they hold up well in freeze-thaw areas and perform well in extreme thermal shock from fluctuating temperatures. To apply the asphalt emulsion coating: Sweep dirt and debris using a stiff broom or blower, or pressure wash if necessary. Asphalt emulsion roof coatings can be applied using soft brooms, rollers or spray equipment. Apply #298 asphalt emulsion to the existing roof using the desired method and then apply polyester fabric into wet asphalt emulsion.
https://westerncolloid.com/where-and-when-you-should-use-asphalt-emulsion-roof-coating-systems/
msmarco_v2.1_doc_31_778713675#8_1553771939
Title: Where & When You Should Use Asphalt Emulsion Roof Coating Systems - Western Colloid Headings: Where and When You Should Use Asphalt Emulsion Roof Coating Systems Where and When You Should Use Asphalt Emulsion Roof Coating Systems What Is Asphalt Emulsion? Advantages of Asphalt Emulsion Systems When to Use Asphalt Emulsion Coating Systems? How to Apply An Asphalt Emulsion Roof Coating TOP 7 ROOF PROBLEMS AND HOW TO PERMANENTLY SOLVE THEM Content: Once cured, they are elastomeric in nature so they hold up well in freeze-thaw areas and perform well in extreme thermal shock from fluctuating temperatures. To apply the asphalt emulsion coating: Sweep dirt and debris using a stiff broom or blower, or pressure wash if necessary. Asphalt emulsion roof coatings can be applied using soft brooms, rollers or spray equipment. Apply #298 asphalt emulsion to the existing roof using the desired method and then apply polyester fabric into wet asphalt emulsion. Be sure to apply the polyester carefully to prevent gaps and bridging. This step may be repeated. It is important that when top coating with acrylics over non-fibered asphalt emulsion that the polyester not be completely saturated with asphalt emulsion. The acrylic coatings should bind to the polyester fabric. Apply ElastaHyde topcoats at recommended rates.
https://westerncolloid.com/where-and-when-you-should-use-asphalt-emulsion-roof-coating-systems/
msmarco_v2.1_doc_31_781888980#0_1560541747
Title: How do I set up and manage an automatic payment? - Help | Westpac NZ Headings: How do I set up and manage an automatic payment? How do I set up and manage an automatic payment? Make an automatic payment Edit an automatic payment Things you cannot edit online Things you can edit online Suspending an automatic payment Skipping an automatic payment Cancelling an automatic payment Content: How do I set up and manage an automatic payment? - Help | Westpac NZ Help How do I set up and manage an automatic payment? You can set up, edit, suspend, skip, or stop automatic payments in Westpac One®. Make an automatic payment Select 'Pay & Transfer' Select the account you wish to pay from To pay a person, select the recipient under 'Payees' or enter a new account number in 'New or Overseas' To pay a bill, select 'New or Overseas ' and type in and select the name of the company you wish to pay Enter reference details and amount for the automatic payment Select the date field to define the payment start date and frequency Choose the first payment date for your automatic payment then select the 'Repeat Payment' drop down to select the frequency you would like the payment to be made Click 'Done' Click 'Continue ' Check the details are correct and click 'Confirm payment'. Edit an automatic payment Select 'Pay & Transfer' Click the 'Planned payments' tab Locate and click on the payment you want to edit Click 'Edit this automatic payment' Select and edit the details you want to change Click 'Update'. Things you cannot edit online Who you're paying to (recipient), including their name Frequency Last payment date Payment details. If you need to change details that cannot be done online, you will need to cancel the automatic payment and create a new one. Things you can edit online Amount Account you want to pay with Start date. Suspending an automatic payment Select 'Pay & Transfer' Click the 'Planned payments' tab Locate and click on the payment you want to suspend Click 'Suspend this automatic payment' In the pop up, confirm you want to suspend the payment by clicking 'Yes, suspend' To resume the automatic payment select it from the top of the 'Planned Payments' list and select 'Resume'. Skipping an automatic payment Select 'Pay & Transfer' Click the 'Planned payments' tab Locate and click on the payment you want to skip Click 'Skip next payment (s)' Select the option to skip the next 1, 2, 3 or 4 payments Click 'Skip payments '.
https://westpac.co.nz/branch-mobile-online/online-banking/how-to/automatic-payment/
msmarco_v2.1_doc_31_786658065#0_1571663465
Title: When is the best time to take pregnancy test? | Ohio State Medical Center Headings: When is the best time to take pregnancy test? When is the best time to take pregnancy test? Author: Amber Bondurant, MD Tags: Brand name versus generic pregnancy tests How to prevent a false negative result Medications and test results When to see your doctor Content: When is the best time to take pregnancy test? | Ohio State Medical Center When is the best time to take pregnancy test? Author: Amber Bondurant, MD Tags: Family Women and Infants July 01, 2019 If you’re trying to get pregnant, the best time to take a pregnancy test is one week after you’ve missed your period. Why? Because this is really the best way to prevent a false negative result (a negative test in someone who's actually pregnant) result. Home pregnancy tests can be used as early as the first day after your first missed period in women with regular/predictable monthly menses. If you have irregular periods, you can administer a test 14 days after intercourse, since you likely can’t pinpoint your exact time of ovulation. Pregnancy tests detect a hormone called human chorionic gonadotropin (HCG), which is produced in early pregnancy.
https://wexnermedical.osu.edu/blog/best-time-to-take-pregnancy-test
msmarco_v2.1_doc_31_786658065#1_1571664885
Title: When is the best time to take pregnancy test? | Ohio State Medical Center Headings: When is the best time to take pregnancy test? When is the best time to take pregnancy test? Author: Amber Bondurant, MD Tags: Brand name versus generic pregnancy tests How to prevent a false negative result Medications and test results When to see your doctor Content: Why? Because this is really the best way to prevent a false negative result (a negative test in someone who's actually pregnant) result. Home pregnancy tests can be used as early as the first day after your first missed period in women with regular/predictable monthly menses. If you have irregular periods, you can administer a test 14 days after intercourse, since you likely can’t pinpoint your exact time of ovulation. Pregnancy tests detect a hormone called human chorionic gonadotropin (HCG), which is produced in early pregnancy. The production of this hormone begins slowly and increases as the pregnancy grows. Standard urine pregnancy tests will detect the HCG level when it reaches 20-50 milliunits/milliliters. If you take a test too soon (before you've missed your period), the levels of HCG may not be high enough to detect a pregnancy and it could cause a negative result, even though you're actually pregnant. I advise my patients to wait at least one day after you miss your period. If you wait one week after a missed period, the chance of a false negative is very low if you have a normal monthly menstrual cycle.
https://wexnermedical.osu.edu/blog/best-time-to-take-pregnancy-test
msmarco_v2.1_doc_31_786658065#2_1571666578
Title: When is the best time to take pregnancy test? | Ohio State Medical Center Headings: When is the best time to take pregnancy test? When is the best time to take pregnancy test? Author: Amber Bondurant, MD Tags: Brand name versus generic pregnancy tests How to prevent a false negative result Medications and test results When to see your doctor Content: The production of this hormone begins slowly and increases as the pregnancy grows. Standard urine pregnancy tests will detect the HCG level when it reaches 20-50 milliunits/milliliters. If you take a test too soon (before you've missed your period), the levels of HCG may not be high enough to detect a pregnancy and it could cause a negative result, even though you're actually pregnant. I advise my patients to wait at least one day after you miss your period. If you wait one week after a missed period, the chance of a false negative is very low if you have a normal monthly menstrual cycle. Brand name versus generic pregnancy tests Home pregnancy tests, both brand name and generic, are very accurate at detecting the HCG hormone and any positive result, even a faint line, can be considered positive. HCG is only produced by a pregnancy; any positive result indicates a pregnancy. You don’t need a serum (blood) pregnancy test to confirm pregnancy. Both urine and blood detect HCG, although the blood test is more sensitive and can detect HCG levels at much lower levels than a urine test.
https://wexnermedical.osu.edu/blog/best-time-to-take-pregnancy-test