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Verve Select Offers "Divine" Selection of Sarah Vaughan LPs on CD
The latest from Verve Select, released earlier this week, is a collection of over a half-dozen vintage albums by jazz legend Sarah Vaughan on four discs.
Divine: The Jazz Albums encapsulates Vaughan's first round on the Mercury label, after finding earlier success for the previous decade on first the Musicraft label (where she cut hit versions of "Tenderly" and "Nature Boy") and later for Columbia Records, a run characterized by contemporary pop balladry. Once signed to Mercury, she was determined to get back to jazz, and thanks to producer Bob Shad and a stable of killer backing musicians including Clifford Brown, Herbie Mann, Cannonball Adderley and The Count Basie Orchestra, she did just that.
Divine showcases several releases from this glorious period: the 10″ album Images (1954), the tracks added to that program in 1957 to become Swingin' Easy, 1954's self-titled album, 1955's In the Land of Hi-Fi and No Count Sarah (1958) (so named for the album's ensemble being Basie's orchestra sans its leader) and two live sets: 1957's At Mister Kelly's (featuring nine bonus tracks from a Japanese expansion in 2001) and After Hours at The London House (1959). Vaughan would retreat to Roulette Records for a brief period, but returned from 1964 to 1967.
Featuring liner notes by acclaimed writer/critic Will Friedwald, track-by-track annotations and deluxe packaging featuring great sleeves and designs from Vaughan's Mercury LP, EP and single discography, Divine can be ordered after the jump, where you'll of course also find the track list!
Posted in Box Sets, News, Reissues
The Man From Utopia: Edsel Reissues Kasim Sulton's Solo Debut
This week, Todd Rundgren has released his most recent studio album, State. Edsel Records has recently given longtime Rundgren fans the chance to revisit the first solo LP from one of Todd's longest-serving sidemen, Kasim Sulton. Edsel's reissue of 1982's EMI America album Kasim is available now.
Sulton, a bassist and singer, joined Todd Rundgren's Utopia for its fifth, longest-lasting incarnation. This four-piece Utopia line-up of Rundgren, Sulton, keyboardist Roger Powell and drummer John "Willie" Wilcox, formed in 1976 and released five albums between 1977 and 1982. While in Utopia, Sulton played and sang on Meat Loaf's 1977 Bat Out of Hell for producer Rundgren, and formed an association with Meat Loaf that lasted well into the 21st century. It was Sulton who wrote Utopia's only Top 40 single with 1980's "Set Me Free," and that song's success led the session pro and band stalwart to take its title to heart. Feeling constrained by the limitations of the band, he departed in search of solo stardom. The result was Kasim.
There's more after the jump, including the full track listing with discography, and order links!
Posted in Kasim Sulton, News, Reissues, Todd Rundgren, Utopia
WIN! WIN! WIN! Mad Season's "Above: Deluxe Edition" from Legacy Recordings Can Be YOURS!
CONGRATULATIONS TO JONATHAN PLUMMER, WINNER OF OUR MAD SEASON GIVEAWAY!
Posted in Alice in Chains, Giveaways!, Mad Season, Pearl Jam, Reissues, Screaming Trees
You Are Needed Now: Omnivore Reissues Two Townes Van Zandt LPs
Joe rightly had much words of praise for Sunshine Boy: The Unheard Studio Sessions and Demos 1971-1972, Omnivore's paean to underrated country singer/songwriter Townes Van Zandt. To hear Van Zandt's | 0.959203 | 0.869957 | -0.594374 | -0.582891 | [
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DiploFoundation (Diplo), as a capacity building, research, and academic organisation, has contributed significantly to Internet governance (IG) over the last 20 years.
I have come literally full circle: first as a naïve, nascent, and humble Internet user, observing in amazement and wonder the development of the Internet. Now I am equally humbled to have found myself in a position to utilise the Internet and all of its potential and underlying capacity to be the catalyst for development and transformation in my country, in my region, and in small island developing states (SIDS).
Diplo is a global, non-profit organisation that has been focusing on IG policy issues since 1994. As one of the key players in the World Summit on the Information Society (WSIS) process, we provide capacity building, training, and research on digital policy issues, and work in groups such as the Working Group on Internet Governance (WGIG), the Internet Governance Caucus (IGC), the Internet Governance Forum (IGF), the IGF Multistakeholder Advisory Group (MAG), and others. In June 2006, Diplo was granted Special Consultative Status with the UN Economic and Social Council (ECOSOC). We place high importance on capacity building and dissemination of information and work to provide resources and tools to those working in IG, to offer a safe discussion environment where issues can be analysed as substantive positions are formed. We do this principally through online courses and research.
Although we are not an advocacy group per se, we featured in the World e-Democracy Forum's list of 'Top 10 who are changing the world of Internet and Politics' in 2009. In 2012 and again in 2015, Diplo was selected as one of the 'Top 100 NGOs' based on our impact, innovation, and sustainability. We work to strengthen informed multistakeholder participation, particularly from underrepresented groups and regions.
Diplo's Internet governance capacity building programme (IGCBP) trained well over 1,500 professionals from 160 countries worldwide since its inception in 2003. Our contribution through this programme to the global IGF, WSIS, the IGC, and global policy processes assisted individuals and organisations in expanding their outreach in global debates, and also included interactions with other international groups – the UN, the International Telecommunication Union (ITU), the Internet Society (ISOC) – and national regulators and governments.
Dr Jovan Kurbalija, 2012, DiploFoundation Paperback, 197 pages ISBN: 978-99932-53-24-2 Diplo's flagship publication is used in 20+ Univeristy IG programmes worldwide, and has been translated into 9 languages. Download the latest edition in English or access the online version.
[NEW] The Geneva Internet Platform, an initiative of the Swiss authorities operated by Diplo, aims at serving permanent missions based in Geneva with tailored briefings on developments in Geneva IG politics, with a special focus on missions from small and developing countries.
Through our capacity development programme and courses, including a Master/Postgraduate Diploma in Contemporary Diplomacy with a specialisation in IG, we assist experts in small and developing countries to get their first representation in IG processes. More than 2000 participants have joined our online IG courses. Alumni of our courses and programmes work in all regions of the world. Meet some of these emerging leaders and activists in IG.
Currently, Diplo alumni work in positions of responsibility in ICANN, ISOC, the ICANN GAC, the IGF MAG, and other organisations.
Diplo actively promotes remote participation in the IGF and other IG bodies.We also reflect on the use of these tools through conferences, research projects, etc., and are a member of the IG Civil Society Coordination Group.
Diplo offers a range of IG resources (illustrations, videos, etc.) for use under a creative commons license.
Diplo has focused on increasing research capacity in developing countries, assisting reflection on IG-related issues in these countries and communities. Research papers and texts on IG topics, or by area of interest: cloud computing | network neutrality | domain name | 1.430372 | 1.673949 | 2.159984 | 1.044835 | [
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Tennis legend, Martina Navratilova diagnosed with throat and breast cancer
Martina Navratilova, the Czech-American tennis legend, has been diagnosed with both throat and breast cancer.
Navratilova spoke about her battle with throat and breast cancer in a chat with Tennis.com on Monday.
The 18-time Grand Slam singles champion said she noticed an enlarged lymph node in her neck during November's WTA finals in Fort Worth, Texas.
The 66-year-old, who was previously diagnosed with a noninvasive form of breast cancer in 2010, also said she discovered a resurgence of the tumour.
In a statement released on Monday, the tennis legend said she will start treatment later this month.
"Martina Navratilova has been diagnosed with stage one throat cancer. The prognosis is good and Martina will start her treatment this month," the statement reads.
"The cancer type is HPV and this particular type responds really well to treatment. Martina noticed an enlarged lymph node in her neck during the WTA finals in Fort Worth. When it didn't go down, a biopsy was performed, the results came back as stage one throat cancer.
"At the same time as Martina was undergoing the tests for the throat, a suspicious form was found in her breast, which was subsequently diagnosed as cancer, completely unrelated to the throat cancer.
"Both these cancers are in their early stages with great outcomes. Martina won't be covering the Australian Open for Tennis Channel from their studio but hopes to be able to join in from time to time by Zoom."
Anthony Joshua considers acting after boxing career
Ronaldo joins Saudi Arabia's Al-Nassr in '€200m per year' deal
Eight Arsenal fans have been arrested in Jinja, Uganda, for allegedly celebrating the club's 3-2 win over Manchester United in the English Premier League (EPL).
According to Daily Monitor, a Ugandan newspaper, the jubilant fans were arrested on Monday after driving in a convoy of about five vehicles while allegedly celebrating across the city.
The contingents were wearing the club's red jersey and carrying a symbolic trophy.
Arsenal scored a last-minute winner to earn a vital win over in-form Manchester United on Sunday.
The win maintained Arsenal's five-point lead at the summit of the EPL table with 50 points from 19 matches.
Speaking on the arrest, Baker Kasule, who was part of the group, said they were just celebrating their team's victory when they were matched to the police station.
"I don't know what we have done but we were simply celebrating our victory over rivals Manchester United," Kasule said.
However, James Mubi, spokesperson of Kira region Police, said the fans were apprehended for holding a procession without being cleared by security.
He also claimed the group demonstrated a lack of basic knowledge about the club which cast doubts on their intentions.
"We asked for the name of the Arsenal coach, the number of premier league teams, number of games Arsenal has so far played, number of wins and losses Arsenal have registered this season and the top-four teams but there was no answer," Mubi was quoted as saying.
"They don't know anything about Arsenal. That's why our issue wasn't about them being Arsenal supporters."
It was gathered that all the arrested fans were released after spending the night at the police station.
Paris Saint Germain have officially confirmed French star, Kylian Mbappé as the new club's vice-captain.
Christophe Galtier, the club's gaffer, confirmed this on Monday after PSG's 7-0 win over Pays de Cassel in the Coupe de France.
Mbappe wore the captain's armband for the game – in the absence of Marquinhos – and netted five goals as they trounced the sixth-tier side at RC Lens' Stade Bollaert Delelis.
On the Frenchman's performance, Galtier was full of praise for the 24-year-old.
"Kylian is a goal scorer. He is obsessed with scoring — clearly.
"He scored quite a few last year, 56 or something for the calendar | -0.167419 | 0.081632 | -0.831512 | -1.075281 | [
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Q: Remover sombra entre toolbar e o resto do layout Estou trabalhando em um projeto onde preciso colocar um CalendarView junto à uma Toolbar. O problema é que a Toolbar fica com uma sombra na parte de baixo, onde eu gostaria que se mesclasse ao CalendarView. Tentei procurar sobre, mas não sei quais seriam os termos ideais de pesquisa e acabei não achando nada.
Atualmente, é assim que o layout está. Esse é o meu XML principal:
<?xml version="1.0" encoding="utf-8"?>
<android.support.design.widget.CoordinatorLayout xmlns:android="http://schemas.android.com/apk/res/android"
xmlns:app="http://schemas.android.com/apk/res-auto"
xmlns:tools="http://schemas.android.com/tools"
android:layout_width="match_parent"
android:layout_height="match_parent"
android:fitsSystemWindows="true"
tools:context=".PontoDiaActivity">
<android.support.design.widget.AppBarLayout
android:layout_width="match_parent"
android:layout_height="wrap_content"
android:padding="0dp"
android:theme="@style/AppTheme.AppBarOverlay">
<android.support.v7.widget.Toolbar
android:id="@+id/toolbar"
android:layout_width="match_parent"
android:layout_height="wrap_content"
android:background="?attr/colorPrimary"
android:padding="0dp"
app:popupTheme="@style/AppTheme.PopupOverlay" />
</android.support.design.widget.AppBarLayout>
<fragment xmlns:android="http://schemas.android.com/apk/res/android"
xmlns:app="http://schemas.android.com/apk/res-auto"
xmlns:tools="http://schemas.android.com/tools"
android:id="@+id/fragment"
android:name="com.renanlazarotto.ponto.fragments.PontoDiaActivityFragment"
android:layout_width="match_parent"
android:layout_height="match_parent"
app:layout_behavior="@string/appbar_scrolling_view_behavior"
tools:layout="@layout/fragment_ponto_dia" />
<android.support.design.widget.FloatingActionButton
android:id="@+id/fab"
android:layout_width="wrap_content"
android:layout_height="wrap_content"
android:layout_gravity="bottom|end"
android:layout_margin="@dimen/fab_margin"
android:src="@android:drawable/ic_dialog_email" />
</android.support.design.widget.CoordinatorLayout>
E esse é o do fragment que contém o CalendarView:
<LinearLayout xmlns:android="http://schemas.android.com/apk/res/android"
xmlns:tools="http://schemas.android.com/tools"
android:layout_width="match_parent"
android:layout_height="match_parent"
android:orientation="vertical"
tools:context=".PontoDiaActivityFragment">
<CalendarView
android:id="@+id/calendarView"
android:layout_width="match_parent"
android:layout_height="wrap_content"
android:background="@color/red_500" />
<TextView
android:id="@+id/selected_date"
android:layout_width="wrap_content"
android:layout_height="wrap_content"
android:text="New Text" />
</LinearLayout>
Notem que ainda é um projeto simples sem muitos elementos. Cheguei a pesquisar um pouco sobre elevação (elevation) e clipping, mas não consegui nenhum resultado.
Alguém pode me dar uma luz?
A: A sombra que você vê é do AppBarLayout, pra tirar é só definir:
<android.support.design.widget.AppBarLayout
...
app:elevation="0dp">
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] | 1,330,225 | 0 | StackExchange | -1 | -1 |
Beijing (Reuters): The burning Iranian oil tanker that sank in the East China Sea on Sunday in the worst oil ship disaster in decades has produced a 10-mile long oil slick as black smoke continued to billow from the site, Chinese media and Japanese authorities said on Monday.
Chinese state TV CCTV said the slick was 1 to 4 nautical miles wide and had grown several times in size since Sunday, stirring further worries about damage to a marine ecosystem rich in fish and bird life.
The slick was discovered east of where the ship sank on Sunday, CCTV reported on Monday.
A clean-up effort on the sea's surface has begun and rescue teams have called a halt to the large-scale search for survivors, reducing it to "normal" operations, CCTV said.
The blazing vessel, which was carrying 136,000 tonnes - almost one million barrels - of condensate, an ultra-light, highly flammable crude oil, sank on Sunday evening after several explosions weakened the hull.
The tanker Sanchi had been adrift and ablaze after crashing into the freighter CF Crystal on Jan. 6. Strong winds had pushed it away from the Chinese coast, where the incident happened, and into Japan's exclusive economic zone (EEZ).
China's State Oceanic Administration said on Sunday that because the explosions had ruptured the hull of the ship, a large amount of oil in surrounding waters was on fire.
The sinking marks the biggest tanker spill since 1991, when 260,000 tonnes of oil leaked off the Angolan coast.
Black smoke was still billowing from the site of the sinking, the Japan Coast Guard said on Monday.
The service sent two patrol boats and an airplane to the area to search for missing crew members and assess the latest situation, a spokesman for the Coast Guard said over the phone.
Japanese authorities lost track of the tanker as of 0840 GMT on Sunday, the spokesman said. The ship's last confirmed location was about 315 km (195 miles) west of Sokkozaki on the island of Amami Oshima.
Amami Oshima is one of the northern islands in the Ryukyu island chain that includes Okinawa.
A Chinese salvage team on Saturday recovered two bodies from the tanker, China's state news agency Xinhua reported. Another body, presumed to be one of the Sanchi's sailors, was found on Jan. 8 and taken to Shanghai for identification.
The salvage team recovered the Sanchi's voyage data recorder, or "black box" from the bridge of the tanker, Xinhua also said on Saturday. But the team was forced to leave the ship after just half an hour because the wind shifted and "thick toxic smoke" had complicated the operation.
Iranian officials said on Sunday the remaining 29 crew members and passengers of the tanker were presumed dead. The crew consisted of 30 Iranians and two Bangladeshis.
Experts worry the ship's sinking is potentially more damaging to the marine ecosystem than letting the condensate oil burn off. The sinking will likely expel the remaining condensate and the tanker's bunker fuel, or the heavy fuel oil that powers a ship's engines, contaminating the surrounding waters.
Bunker fuel is the dirtiest kind of oil, extremely toxic when spilled, though less explosive. Condensate is poisonous to marine organisms.
A harmful plume of condensate would likely be in the water, out of sight of observers on the surface, said Rick Steiner, a US marine scientist based in Anchorage, Alaska, who has experience of oil spills.
"As with all major oil spills, time is of the essence. This is particularly so with condensate spills, as the substance is so toxic and volatile," Steiner said in an emailed statement.
The East China Sea is known for its rich, although already polluted, marine ecosystem, with whales, porpoises, seabirds and fish, he said.
Fuel oil is relatively easy to contain because volumes are lower and its viscosity means it's easier to extract from water, but even small volumes can harm marine life.
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It's been almost six months since I placed this order for trees for bees. The George O. White State Nursery in Licking, Missouri is a great source for native trees and shrubs, a place I order from every year knowing full well I may not get what I ordered.
This is how it works. You place an order online beginning September 1. You are given a short window to pay for the order. If you don't, the order is cancelled and the next person who ordered is contacted, and so forth. So I was thrilled to be reminded that, among my Missouri native tree and shrub order were elderberries.
The Missouri native trees and shrubs can either be picked up at Licking or shipped free to Missouri residents. I had initially planned to go pick them up but changed my mind once they notified me the seedlings were available.
They arrived safely packed in paper that keeps the bare roots moist and protected.
I should have left the bundle wrapped until tomorrow but of course I couldn't wait to be reminded of what I ordered.
The reason I gave myself to open the package was to check that the shipped Missouri native trees and shrub bare roots were still hydrated.
The Missouri native trees and shrubs are sold in bundles of 10 for $8.95, with the price going down the larger the bundles.
This year I indulged in one of my favorite Missouri native trees, dogwoods, and added a bundle of another spring-blooming plant, serviceberries. Serviceberries got their name for blooming when the winter frozen ground was thawed out enough to bury the dead.
In addition to flowering dogwoods, serviceberries and elderberries, I ordered American beauty berry shrubs, button bush and white Rose Mallow, all except the beauty berries excellent bee food plants. Tree pollen is baby food and flower nectar is flight fuel, both important sources of energy for bees, which move the pollen around trees to help trees survive. The flower nectar gets dehydrated into honey.
The American beauty berry are lovely native shrubs that I have wanted to add to my garden for years but found them usually sold out. This past year, I ordered within days of the ordering window opening up for the season so when ordering, do so quickly or the inventory you want may be sold out.
These bee plants will now get planted in pots and allowed to spend a growing season getting their roots established before I move them permanently into the garden.
New England Asters are a favorite source of fall pollen for honeybees.
There are several flower families that provide honeybees their food and asters are one of them. Some of my favorite fall blooming plants belong to this family group: White Boneset, White Heath Asters and one of my all-time top favorites, New England Asters.
According to the Missouri Botanical Garden, "Symphyotrichum novae-angliae, commonly called New England aster, is a Missouri native perennial which occurs in moist prairies, meadows, thickets, low valleys and stream banks (Steyermark) throughout the State. It is a stout, leafy plant typically growing 3-6' tall with a robust, upright habit.
New England Asters feature a profuse bloom of daisy-like asters (to 1.5" diameter) with purple rays and yellow centers from late summer to early fall. Rough, hairy, lance-shaped leaves (to 4" long) clasp stiff, hairy stems. Flowers are attractive to butterflies" and I will add bees, too.
Easily grown in average, medium, well-drained soil in full sun, prefers moist, rich soils. Good air circulation helps reduce incidence of foliar diseases. Pinching back stems several times before mid-July will help control plant height, promote bushiness and perhaps obviate the need for staking. Pinching back will also delay flowering.
Most New England Asters are sold early fall when they are in bloom. I buy the plants after bloom, remove the spent flower heads and make sure they are well watered and mulched when I plant them. Any dead branches get left on to help protect the new growth that will start at the plant base. I also give them some water for a couple of months to make sure their roots get established.
A closeup of a New England Aster flower shows the generous source of pollen.
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England Asters also add color to fall cut flower arrangements. I don't cut many, though, I prefer to leave the flowers for the bees.
Crab apple trees provide bees pollen in spring.
Flowering crab apple trees are one of the popular spring bee trees in mid-Missouri. My bee buddy David has a beautiful specimen in his front yard and I love to visit it to see how many varieties of bees I can find among the lovely white blooms.
Whether it's honeybees from his nearby apiary or native bees from the neighborhood, this flowering crab apple tree is abuzz with a variety of winged insects from bees to wasps, all important pollinators.
A variety of bees visit this crab apple tree in spring including native bees.
One of my favorite things to do is to stand under the tree and just listen. It takes a few seconds for my focus to sharpen but once I get quiet, it is amazing the sounds I pick up from all of the insects flying around in the tree.
A honeybee takes off after visiting the flowering crab apple tree.
See the little yellow pollen this honeybee is packing on its leg?
Flowering crab apples are a great source of spring pollen for bees at a time when they are quickly growing the bee nursery. Crab apple trees also provide wildlife pretty fall color and winter fruit for wildlife. What's not to love?
This year, I found my first dandelion blooming mid-January 2017, a new early record.
Seed and plant catalogs are piling up on my coffee table, some extolling yet again the virtues of their new plant offerings as bee and pollinator food sources.
People want to help pollinators. It's a very romantic concept to some, the idea of "saving" a species by planting flowers. I certainly rank among them. I have contended all along that we need more flowers and less grass, although my brothers will tell you I haven't met a flower I didn't like. When they were growing up in southern Illinois and had grass-mowing duty, it was a challenge for them to trim the green plants and yet not mow down all of the blooming weeds I loved. We compromised and had a neatly-trimmed green center with paths along the edges lined with "weed patches." I preferred to call them the more dignified cottage gardens. Consider it one of the few - well, ok, one of the many - big sister privileges.
One of the flowers I loved finding even then was the first dandelion. The sunny color, especially when the flower was growing tall and reaching for the sun, was the epitome of a sunny spring day. When the flower turned to the puffy seed ball, even better, I loved nothing more than to carefully pick the stem and gently blow the seeds into the wind.
I suspect I just gave someone a heart attack. That is what comes from not growing up in North America and being taught dandelions are evil weeds. As a matter of fact, dandelions are a perennial herb, once highly prized for their medicinal qualities. Even today in some cultures they are still appreciated, not just for their varied health benefits but in cooking, especially the young spring greens for specialty salads.
For beekeepers, dandelions are also a great harbinger of spring. They are usually among the first spring sources of pollen for bee colonies raising young. A beekeeping friend and I even joke about the various seasons with spring being BD, before dandelions and AD, after dandelions.
This year, I am not sure what the USDA zone 5b growing season will be. It's been a record mild winter so it's anyone's guess about what the new growing season will bring. So far, we are two months ahead of schedule, with my bees raiding my bird feeders for the cracked corn dust for a pollen substitute for baby food.
A couple of days ago, the raiding stopped but the honeybees were still packing in pollen. I suspect they found real pollen from flowering oak trees and dandelions. Although it's early, I made a note. I didn't have to buy any plants or seeds; the dandelions must once again be blooming somewhere, taking care of themselves quite nicely, and now taking care of my bees. | 1.211224 | 0.542272 | 0.625558 | -0.97773 | [
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They are still my kind of plant.
One of my honeybees discover blooming garlic chives late summer at Bluebird Gardens.
I am not so sure now this was such a good idea.
Earlier this spring, I dug up a lot of plants from a former neighbor's house, many of the plants unidentified. To make sure I could find them again, I planted some small plants along my flower garden border, in between Liriope "monkey grass."
Turns out the little green stems are garlic chives, Allium tuberosum, also called Asian chives, Chinese chives and Oriental garlic. This plant is native to the Himalayans and the Chinese province of Shanxi. It is cultivated and naturalized in many locations around the world and especially now in my garden.
I planted garlic chives between monkey grass so I could find them again when blooming.
I love anything that has a flower and is easy care. Garlic cloves have quickly settled in around my garden, adding beautiful white swaths to my garden at a time when little is in bloom. And so far they seem to bloom through record hot temperatures and drought.
The lovely garlic chives were in full bloom August 2016 next to my bees favorite bird bath.
Late summer is also the time beekeepers start to monitor blooming goldenrod. It's not as easy as it sounds, Missouri has 22 different kinds of goldenrod that bloom from June-October.
The discussion about goldenrod, however, centers around harvesting honey before bees add goldenrod pollen to their winter stores. Goldenrod adds a bitter taste to honey, at least to human palates.
As I was listening to a discussion about when to harvest and when goldenrod blooms, my thoughts went to all of the garlic chives now blooming in my garden. I wonder what the delicate onion-like flavor will do to the honey my bees are making.
One of my honeybees checking out garlic chives blooms at Bluebird Gardens apiary.
Who knows, we may be starting a new honey trend - garlic clove honey!
Monkey grass makes defining flower borders and paths easy.
Before I had bee hives, I knew this was a favorite bee plant. When little else was blooming, this low maintenance border plant entertained pollinator visits from bees to butterflies.
Liriope muscari is a charming perennial that requires little and gives back a lot. It is easy to care for, heat and drought resistant, crowds out weeds and tolerates a variety of soils and light conditions.
I use monkey grass as a border plant to mark off my flower borders and adjoining paths. Most of the year, they are bunches of long green leaves until late July, when they start to bloom.
My bees are starting to discover that monkey grass flowers are starting to bloom.
The plants start to bloom about the same time as surprise lilies. The little buds form on the spikes for a couple of weeks. Then they start to open into teeny tiny purple flowers with yellow centers.
The teeny tiny monkey grass flowers starting to bloom at Bluebird Gardens.
Sometimes I find my bees riding the flower spikes like a carnival ride, their little legs packed full of yellow pollen.
At other times, they may ignore the plants in favor of a better available pollen source.
Nevertheless, I would want to add monkey grass to any flower garden as insurance that if nothing else is blooming during Missouri's August dearth, at least these plants are available.
Do you have monkey grass in your garden?
A honeybee visits a double Rose of Sharon at my bee buddy David's house.
When I first started beekeeping, I thought there would be some discipline to what plants bees would visit.
Not that there isn't. Bees do prefer high pollen-producing plants, such as dandelions, clover, sunflowers, buckwheat and blue salvia.
There are a number of books that explain how bees chose their flowers and what flowers they might prefer. Bees visit 2 million flowers and fly 55, 000 miles to produce one pound of honey. One bee colony can produce 60 to 100 pounds of honey per year. An average worker bee makes only about | 1.079735 | 0.771472 | 0.666138 | -0.834329 | [
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1/12 teaspoon of honey in its six-week lifetime.
Considering that bees make honey for winter food, flower visitation is important to the bees success in getting honey stored before winter.
I had just finished reading one such book, which basically said bees need to have clear access to pollen. Double-bloomed plants, although very pretty, are not supposed to be good bee plants.
My bee buddy David and I were discussing the book when I spotted one of his honeybees visiting a nearby double Rose of Sharon bush. We watched for several minutes as the bee moved around the inside of the plant. When it left, its little leg pouches were stuffed with a cream-colored pollen.
Add Double Rose of Sharon Bush to a honeybee's favorite plant list!
A carpenter bee visits Bluebird Gardens gooseneck loosestrife just starting to bloom.
Summer is still a couple of weeks away but the summer-flowering plants aren't waiting to get started. One of my favorites is gooseneck loosestrife, Lysimachia clethroides, a perennial with tiny white flowers that drape when in bloom.
Pollinators of all shapes and sizes also like these flowers. From bumblebees to butterflies, the patch of blooms will soon be buzzing with visitors, especially early morning.
Gooseneck loosestrife can be invasive. It propagates through runners, much like mint, and can grow in either sun or shade. I have encouraged it to grow in garden spots with ample room so bees and other pollinators can collect the nectar and pollen.
Honeybees and small native bees visit variegated coreopsis in my bee buddy David's garden.
Delighted to see honeybees attracted to this pretty perennial, a variegated coreopsis. This hardy perennial is pretty in its original all yellow form but I also like the tinged with burn red variety. Both have easy to access pollen for bees and both grow well all summer, including Missouri's infamous August derth.
August is traditionally so hot in Missouri plants shut down producing nectar and pollen when temperatures are over 95F for more than a week or so. Gardeners know not to plant much in August because the soil is so dry anything that gets water dries out quickly.
My established coreopsis make it through this hot period, even when I sometimes forget to water them.
There are now a number of coreopsis varieties, from dwarf mounding plants perfect to line borders to plants that grow 4-feet tall, perfect for the back of the flower borders. Remember to plant several plants together so bees can easily see them.
These three seed packets are my top recommendations for planting for bees.
The wildflower mix will be the hardest to manage because some plants will sprout later or maybe take a year to establish themselves.
When planting a wildflower mix, plant in an area you can set aside and observe since the flowers may show up at different times of the year. That is one of the ways you can help pollinators, making sure they have something offering them pollen continuously through the growing season.
To that end, bachelor buttons provide a nice pollen source through summer and into fall. Once established, bachelor buttons will self-seed and spread so give them room.
Sunflowers, if planted early enough, will provide pollen from summer through fall, which includes the dreaded Missouri August dearth. When temperatures reach more than 90F for a week or more, plants stop producing pollen leaving bee colonies at their highest population numbers bereft of a food source.
There are other seeds you can plant to help bees, these happen to be the ones I recommend to someone just starting out.
Have you tried to grow these? How did you do?
Hardy henbit grows everywhere including in rock walls.
Of all of the first flowers of spring, henbit is a bee, and beekeepers, favorite. Although many in the midwest consider henbit a weed, it is actually an herb.
Henbit grows by roadsides, in cropland, pastures, in waste areas, in gardens, and on lawns. It is often one of the first spring plants to offer bees a generous source of pollen.
Henbit prefers light, dry soil and cultivated soil. It tends to | 0.786624 | 0.943372 | 1.29259 | -0.442173 | [
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Discussing PGT With Your Partner
Sep 12, 2018 | Support & Considerations
If you or your partner has a mutation for an autosomal dominant condition, like Huntington disease or Marfan syndrome, you may want to consider preimplantation genetic testing (PGT) for single gene disorders. It can be difficult to know how to talk to your partner about PGT, or how to have difficult conversations about genetic diseases and the risk of passing them onto your future children.
Genetic counselors can play a key role in helping couples through these discussions and can facilitate decision-making. Serena Talcott Baughman, a genetic counselor at Oregon Reproductive Medicine, says there are two types of couples who consider PGT: The first are those who have known about their disease for years and will use IVF with PGT to try to conceive a healthy baby; the second group includes couples who are already struggling with infertility who learn that there is an increased risk of passing on a genetic disease during their treatment.
Couples with infertility are initially focused on the likelihood of having a baby at all. Partners may react differently to the idea of selecting embryos based on their propensity to carry a genetic disease. "If that is a struggle for one or both of the partners, it can be important that they have access to somebody who can help them understand the process and their options," Talcott Baughman explains.
It's important for partners to talk about PGT because a number of different factors can influence their decision. Couples who learn about the risk of passing on the disease during treatment may be less prepared to make decisions about PGT because they haven't had as much time to consider all their options.
At times, there are conflicting feelings about the specific disease — the affected partner may not want to pursue PGT for because their own life has been fulfilling or the unaffected partner may be more resistant. "Either scenario can make decision-making very difficult," Talcott Baughman says. "There are already so many variables to consider with [PGT] – cost, timeline, complexity of developing a test – that when the disease itself is at the center of the conversation things can get more personal." The larger family history of the disease, including the number of family members affected, age of onset, and the severity of the condition can also influence how a couple moves forward with PGT.
The logistics of PGT can also enter the discussion, including timing and cost. In one particular case, according to Talcott Baughman, a woman with a hereditary cancer syndrome couldn't agree with her husband on whether or not to proceed with PGT because the logistics of testing relatives proved difficult. The woman was ready to suspend testing, while her husband wanted to go continue with the process — he wanted to know that they had done everything possible to mitigate the risk of cancer in their future children.
Genetic Counselors and Their Role in the Conversation
It can be hard to talk to your partner about PGT, and genetic counselors can guide couples on how to have difficult conversations by creating a space for them to meet face-to-face and move past any barriers. In the case of the couple referred to previously, a genetic counselor was able to help them work through their differing opinions on PGT-related logistics, and there was a happy ending: the couple's babies were born after a successful IVF/PGT cycle.
Talcott Baughman notes that sometimes the role of the genetic counselor is to identify other resources for the couple. This can include a session with a psychologist who specializes in fertility to provide a space to talk through the couple's concerns. Or, it could be a physician who specializes in the disease. "It can be very helpful to find a specialist who can think outside the box and talk about the disease in a hypothetical child who isn't there in front of them," she says. "But understanding the disease, treatment, and prognosis are critical aspects of the [PGT] decision-making process."
A 2017 study published in Fertility and Sterility found that patients considering PGT had a positive experience when they consulted with a genetic counselor prior to their IVF cycle. The vast majority say that the consultation was informative, that their biggest concerns were addressed, and that they would recommend it to others.
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I Was Born & Raised in San Diego
When we say "San Diego's Finest Stone and Tile Installations", we're not just blowing smoke - we've ...
This project was a challenge to partially replace an original kitchen's lower cabinetry and plumbing...
Experience Glass opened their doors in 1983, and though they specialize in cast/slumped glass, ...
Salvaged & Vintage
Written by Vince Bodie de la Mross
san diego history
resaurants
Steak and Seafood in the Heart of Old San Diego
My grandfather roamed the streets of Little Italy as a young boy dressed in baggy pants and a ball cap, befriending fishermen and their wives alike while his Serbian-émigré-via-Ensenada mother tended to the old San Diego Hotel that she owned in downtown San Diego.
The street smarts he acquired via daily osmosis in this rich cultural milieu contributed essential wisdom that bore fruit throughout his long life. His playful, evenhanded toughness, vice grip handshake, biannual whiskey fueled Las Vegas craps table triumphs, and legendary prowess at deep sea sportfishing were a stunning combination of pure manhood which had to be witnessed to be believed.
And he was the only person I've ever known who laughed only on inhaling breaths, and in a vocal-cord-shredding cacophony not unlike a braying donkey, as if to inhale as much humor as possible into his lungs to fuel his flamboyant personality and hard working, hard charging lifestyle.
Commerical painting would become his vocation, and he was proud to be a founding member of the San Diego Painter's Union. As a test of his own mettle (and to put food on the table for his family) he would climb the KSON radio towers near the I-5/I-15 merge with a bucket and brush, and paint his way down. Without a harness or guide wire. This no doubt had quite a positive effect on his status amongst his fellow union members. Rites of passage exist in any pursuit worth taking up.
Sometimes he drove home from work in a company truck; one of their fleet of those really brutish and angry looking Dodge work trucks of the late 1950s or early '60s. They had giant ribbed bias ply tires like a tractor on enormous steel rims, four big doors that opened to reveal two giant bench seats that could seat six grown men, titanic service boxes at the rear, and a thick dark brown layer of dusty grime in every recess. They were dingy orange or a filthy gray-green, and whenever one came rumbling up the long driveway of his Chula Vista home, all us children would run shrieking out to greet it with a mixture of terror at the sound of the approaching beast and elation that our beloved grandpa was home.
So yes, I have a certain affection for San Diego's Little Italy district, and from the moment I laid eyes upon the Born & Raised Steak House, or more precisely inside of Born & Raised, I was in love - pure, unadulterated, blissful to the point of obsessive infatuation L-O-V-E. During its constructuction I surely must have a gone a fair stretch without stepping foot in Little Italy, because it seemed as if this Paean To All Things Steak just magically appeared out of the heavens one gorgeous San Diego day. One week it's a camera shop, the next week it's Fred Astaire and Ginger Rogers' dream come true.
Now I won't go into too much detail here about the sexy, curvaceous, Art Deco themed woodwork that is just absolutely amazingly stunning, or the omnipresent polished brass accents and fixtures that evoke a perfectly apropos nautical aire, or the oceanic appeal of the long, marbled granite bar fronted by a uniform row of comfy cool barber shop stools that disappear far off into the distance, or the sweet, soothing sounds of Wes Montgomery and friends pouring out of reel-to-reel tapes and vinyl LPs. Plenty of such glowing words have already been written in that regard, like this f'rinstance.
I'm just elated to see | 1.203006 | -0.237995 | -0.90645 | -1.038862 | [
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] | 1,330,231 | 0 | CommonCrawl | 1 | 6 |
Variations in canal morphology, shapes, and positions of major foramen in maxillary and mandibular teeth
B Swathika1, Md Kalim Ullah2, S Ganesan1, Prabu Muthusamy3, Prasanna Vuyyuru4, Kongkana Kalita5, C Swarnalatha6, Suresh J Babu6, Abhishek Singh Nayyar7
1 Department of Conservative Dentistry and Endodontics, Mahatma Gandhi Postgraduate Institute of Dental Sciences, Puducherry, India
2 Department of Dentistry, Tezpur Medical College and Hospital, Tezpur, Assam, India
3 Department of Conservative Dentistry and Endodontics, RVS Dental College and Hospital, Coimbatore, Tamil Nadu, India
4 Intern, Drs Sudha and Nageswara Rao Siddhartha Institute of Dental Sciences, Chinoutpalli, Gannavaram Mandal, Andhra Pradesh, India
5 Consultant Pedodontist and Preventive Dentist, Tezpur, Assam, India
6 Department of Preventive Dental Sciences, Division of Periodontology, College of Dentistry, University of Ha'il, Ha'il, Kingdom of Saudi Arabia
7 Department of Oral Medicine and Radiology, Saraswati-Dhanwantari Dental College and Hospital and Post Graduate Research Institute, Parbhani, Maharashtra, India
Date of Submission 22-May-2020
Date of Acceptance 28-Jul-2021
Dr. Abhishek Singh Nayyar
44, Behind Singla Nursing Home, New Friends' Colony, Model Town, Panipat - 132 103, Haryana
DOI: 10.4103/JMAU.JMAU_41_20
Context and Aim: A plethora of studies have revealed that there is a lack of general consensus in the precise anatomic detailing of the canals and the major foramen in both the maxillary and mandibular teeth while emphasizing the significance of the same for a successful endodontic treatment. The aim of the present study was to determine the variations in canal morphology, shapes, and positions of major foramen in maxillary and mandibular teeth. Materials and Methods: In the present study, 420 extracted human maxillary and mandibular teeth with completely formed apices were included. The specimens were cleaned for surface debris including remnants of periodontal tissue and were stored in saline. Examination of the apices was performed with the help of stereomicroscope for their exact shapes and configurations and precise anatomic location. Comparison of different parameters within the group was done using Chi-square test while P < 0.05 was considered statistically significant. Results: The results of the present study indicated that apical foramen in mandibular teeth showed higher degree of deviation with a prevalence of 70.2% while flat shape of apical foramen was observed only in maxillary teeth. Furthermore, maximum deviation in maxillary teeth was recorded in the canines with a prevalence of 90% while, in mandibular teeth, maximum deviation was recorded with mandibular second premolars with a prevalence of 79.12%. Conclusions: The results of the present study revealed that deviation of apical foramen from the root apex was seen in 68.2% of the specimens. Furthermore, deviation was greater in the mandibular than the maxillary teeth.
Keywords: Canal morphology, major foramen, maxillary and mandibular teeth, morphologic shapes and positions
Swathika B, Ullah MK, Ganesan S, Muthusamy P, Vuyyuru P, Kalita K, Swarnalatha C, Babu SJ, Nayyar AS. Variations in canal morphology, shapes, and positions of major foramen in maxillary and mandibular teeth. J Microsc Ultrastruct 2021;9:190-5
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maxillary and mandibular teeth. J Microsc Ultrastruct [serial online] 2021 [cited 2022 Jan 27];9:190-5. Available from: https://www.jmau.org/text.asp?2021/9/4/190/329879
A precise knowledge of the internal and external canal anatomy and the positions of major foramen is critical for a successful endodontic treatment. Unfortunately, plain film radiography fails to reveal all anatomic detailing in most of the situations being a two-dimensional representation of three-dimensional anatomic structures with complex anatomies. Furthermore, most of the canals do not have a well-defined, predictable course and do not communicate with the periapical and periodontal tissues precisely at their anatomic apex. The apical foramen too often does not have a round configuration as is presumed and discovered with the help of conventional radiology.[1],[2]
Numerous studies on canal morphology have revealed intense variations in canal morphologies, with the canals being oval or irregular in the apical third of their anatomic course and presenting their greatest diameter in the buccolingual dimension.[1],[2] Furthermore, the foramina may change their shapes and location based on the functional influences including varying tongue and occlusal pressures and mesial drift on the teeth. Such changes are often reflected in the form of resorption of cementum on the wall of the foramen which is farthest from the pressure while a simultaneous cemental apposition is seen on the wall that is the nearest. The net result of all these changes is deviation of the foramen away from its anatomic apex. The morphology of the root apex is also influenced by the number and the anatomical location of the blood vessels present at the time of the formation of the root apex. The foramina can be asymmetrical too under the influence of the varying physiological and pathological conditions existing during the formative stages of the root apex.[3]
Furthermore, the possibilities of vascular branching are so varied at the apex that prediction of the number of the developing foramina is almost uncertain.[3] Few studies have also confirmed that many a times, canals are not even prepared owing to their complex, inapproachable configurations. Such variations in the anatomy of the canals and the apices often lead to an increased possibility of errors in carrying out the correct clinical measurements. Radiographically, such variations in the anatomy of the canals and the apices including a foramen located buccally or lingually which often gets superimposed over the underlying structure of the root make canal negotiation an extremely tiring task with sometimes, these unnegotiated canals being one of the most significant reasons for endodontic failures and flares.[4]
Although, in most of the clinical situations, the apical foramen is often seen as the terminal point of the root apex, there are high chances of variations wherein the two may be morphologically differently located.[1],[2] A plethora of studies have also reported that the foramen openings never coincided with the long axis of the roots defining apical deviation as the extension of a small portion of the foramen from the center of its long axis. ElAyouti et al. also reported such irregularities in the exact working length determination leading to overestimation of the working length of canals in 51% of the treated cases.[5] Therefore, an exclusive dependence on dental radiographs for exact working length determination often leads to erroneous results and subsequent complications of over- and/or under-instrumentation of the canals leading to endodontic failures. Numerous studies conducted in this regard have also concluded with extensive variations in the precise anatomic detailing of the canals and the major foramen in both the maxillary and mandibular teeth while emphasizing the significance of the same for a successful endodontic treatment. The aim of the present study was to determine the variations in canal morphology, shapes, and positions of major foramen in maxillary and mandibular teeth.
In the present study, 420 extracted human maxillary and mandibular teeth (210 – maxillary and 210 – mandibular) The study protocol was approved by the Institutional Ethics Committee via letter approval no. SDDC/IEC/07-41-2018. with completely formed apices including the central and lateral | 0.263408 | 0.979185 | 1.186068 | 1.684773 | [
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] | 1,330,237 | 1,024 | CommonCrawl | 14 | 10 |
incisors, canines, first and second premolars, and first and second molars from both the maxillary and mandibular arches were included. The specimens were manually cleaned for the surface debris including remnants of the periodontal tissue and were stored in saline. Teeth with apical fracture, root resorption, and hypercementosis were excluded from the study. The teeth were dried with gauze compress and cotton, and the apical areas were stained with graphite to facilitate the identification of the major foramen of each root. The opening of the largest diameter found at the root apex was noted as the major apical foramen while individually labeled containers were used to keep the teeth separate. Each group of teeth was given a number code. The specimens selected were mounted on a stereomicroscope slide with a magnification of ×10 to prevent their movement and to allow the evaluation to be made parallel to the long axis of the teeth for the calculation of anatomic parameters. Examination of the apices was performed for their exact shapes and configurations and precise anatomic location. It was considered off-center when a large portion of the major apical foramen (≥50%) was located toward other surfaces.
Statistical analysis used
Statistical analysis was done using IBM SPSS statistics version 17 (Chicago, IL, USA). Comparison of different parameters within the group was done using Chi-square test while P < 0.05 was considered statistically significant.
In the present study, a total of 696 apical foramina were evaluated out of the 420 extracted human maxillary and mandibular teeth (210– maxillary and 210– mandibular) included. The results obtained in the present study revealed that the frequency of deviation was 68.4% in evaluated teeth while the most common location of the apical foramen was central with 31.6% of the teeth followed by distal with a prevalence of 18.2%. Mesial deviation of the apical foramen was the next most common deviation noticed (17.4%) followed by labial/buccal (17%), then lingual (10.1%), and palatal (5.7%) deviations. The most common shape found in all evaluated apical foramen was round with a prevalence of 65.1% followed by oval with a prevalence of 31.0%. Semilunar shape of apical foramen was noticed in 0.6% of the teeth examined while an equal number of teeth showed flat apical foramen. Furthermore, 2.7% of the teeth examined revealed uneven apical foramina. The location of the apical foramen for maxillary group and mandibular group is shown in [Table 1]. Apical foramen in mandibular teeth showed higher degree of deviation with a prevalence of 70.2%. [Table 2] represents the shape of the apical foramen for the two groups. Flat shape of apical foramen was observed only in maxillary teeth. The locations of the apical foramen for each type of maxillary teeth are shown in [Table 3]. Maximum deviation in maxillary teeth was recorded in the canines with a prevalence of 90% while the least was seen in case of maxillary central incisors with 63.3% prevalence. The locations of apical foramen for each type of mandibular teeth are shown in [Table 4]. Maximum deviation in mandibular teeth was recorded with mandibular second premolars with a prevalence of 79.12% while the least was with mandibular canines with 61.3% prevalence. The shapes of apical foramen for each type of maxillary teeth are shown in [Table 5]. The most common shape of apical foramen for maxillary central incisors was oval with 56.7% prevalence while flat shape of apical foramen was only observed in maxillary second molars with 4.5% prevalence. [Table 6] represents the shapes of apical foramen for each type of mandibular teeth. The most common shape of apical foramen for mandibular central incisors was oval with 53.3% prevalence while the prevalence of flat shape apical foramen in mandibular teeth was found to be 0.0%.
Table 1: Location of apical foramen for maxillary and mandibular specimens | -0.63099 | 1.598743 | 0.889327 | 1.180107 | [
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-1.0049112634246047
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1.7061802241392752
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0.5114275002209799
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0.9511861377316155
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] | 1,330,237 | 2,048 | CommonCrawl | 14 | 10 |
Table 2: Shape of apical foramen for maxillary and mandibular specimens
Table 3: Location of apical foramen for individual maxillary root specimens
Table 4: Location of apical foramen for individual mandibular root specimens
Table 5: Shape of apical foramen for individual maxillary root specimens
Table 6: Shape of apical foramen for individual mandibular root specimens
As a general consent, apical constriction is used as an anatomic reference point by most of the clinicians as the apical terminus of the canals for canal shaping and cleaning purposes. Since locating the apical constriction is difficult in most of the situations clinically, radiographic apex is considered to be a more reliable reference point, though this consensus again has met with a lot of controversy since variations in root morphology and size and shape distortion along with superimpositions seen on plain film radiography with variation in the angulations used for exposure may cause the location of the radiographic apex to vary from its anatomic apex.[1],[2],[6] A study conducted by Meder-Cowherd et al. revealed that apical constriction was not present in a significant percentage of the roots studied while yet another study conducted by Wu et al. concluded that the major apical foramen was a useful landmark for canal shaping and cleaning purposes.[6],[7] It was because of these findings and the supporting evidences in the existing literature in this regard that in the present study, focus was kept on apical foramen rather than apical constriction.
The results of the present study showed deviation of the apical foramen from the anatomic root apex in 68.2% of the teeth selected for the study. Likewise, Sayão Maia et al. found 60% of the specimens with deviation of the apical foramen.[8] In two different studies conducted by Martos et al., though, the authors found lower prevalence of around 45% in the samples examined.[1],[2] The wide variations in the results might be attributed to the differences in the sample size included and methodologies used to assess such anatomic differences.
In the present study, the most frequent direction of deviation of the apical foramen from the anatomic root apex was found to be distal in accordance with the results of the study conducted by Sayão Maia et al.[8] It is particularly important to know the direction of the curvature of each root, especially curvature toward the lingual or the buccal aspects of the root since the conventional radiographs often are unable to detect these deviations and project a similar image of a straight canal for either of the case. Such occurrences often lead to serious errors by the clinicians during preparation of such canals for endodontic treatments. By knowing the high prevalence of such variations, the clinicians can avoid the chances of failed negotiations by carefully observing the direction of the instruments while exploring the root canals often leading to inadvertent perforation of the canals during instrumentation.
The second most frequent direction of deviation of the apical foramen from their anatomic root apex in the present study was found to be buccal or labial with 17% prevalence. The said observation was again found to be in accordance with previous studies conducted by Martos et al.[1],[2] In the present study, the deviation in lingual/palatal direction was found to be around 15.8%. Furthermore, the frequency of deviation in lingual/palatal direction was found to be maximum (40%) in case of central incisors while the frequency of deviation in buccal direction was found to be maximum (23.3%) in the lateral incisors in case of maxillary teeth. In mandibular teeth, central incisors showed the highest degree of the labial deviation of the apical foramen (43.4%) while lateral incisors showed the highest degree of lingual deviation (21.2%). The labial/buccal deviation of apical foramen was found to be the maximum in mandibular teeth while the lingual/palatal deviation of apical foramen was maximum in case of maxillary teeth. Clinically, this labial/buccal and lingual/palatal deviation of the apical foramen may cause an incorrect measurement of the canal with an error of about 2–3 mm of the working length with increased chances of underpreparation and high chances of endodontic failures due to | -0.158452 | 1.10811 | 1.08969 | 1.617137 | [
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] | 1,330,237 | 3,072 | CommonCrawl | 9 | 22 |
infected pulp tissue remaining in the canals.[1],[2]
In the present study, 68.5% of the posterior teeth showed deviation of their apical foramen. Rahimi et al., though, found deviation in 83% of the examined maxillary incisors in their study.[9] Souza et al. likewise found 75% of the apical foramina deviating from their anatomic root apex.[10] In the present study, the frequency of deviation of the apical foramen in maxillary central incisors was found to be 73.3% which was in close accordance with the said study.
In the present study, the frequency of deviation of the apical foramen in the maxillary central incisors was found to be 70% as against 66.67% in the laterals and up to 90% in the maxillary canines. Similarly, the frequency of deviation in the upper and lower central and lateral incisors and canines together in the present study was found to be 70.2%.
The frequency of deviation of apical foramen in mandibular second premolars in the present study was found to be 78.1% in close accordance with the study conducted by Rahimi et al. who found that the apical foramen was deviating in 78.1% of the teeth examined in their study.[9] Likewise, the frequency of deviation of apical foramen in the present study for mandibular premolars together was found to be 72.8% in close accordance with the study conducted by Safi et al. who found similar deviation in a range of 80%–90%.[11] In the present study, the frequency of apical foramen deviating from root apex in molars was found to be 68.7% as against the finding of the study conducted by Asna-Ashari et al. who found the said deviation in 52% of the samples studied.[12] Sayão Maia et al., on the other hand, found the percentage of deviation to be 60.1%.[8]
The other significant parameter examined in the present study included the shape of apical foramen studied wherein the most common shape of apical foramen in the present study was found to be round followed by oval configuration. The findings of the present study were found to be in close accordance with the studies conducted by Martos et al.[1],[2] Numerous studies including the ones conducted by Marroquín et al. and Jeong et al. have also shown oval to be the most common shape of the apical foramen in the studied samples in their studies.[13],[14]
In the present study, 57% of the central and lateral incisors and canines showed round apical foramen. Martos et al., though, found 52.9% of the apical foramina with round shape in their study.[1],[2] In case of posteriors, Marroquín et al. found 71% of the apical foramina in the maxillary while 53% of the apical foramina in the mandibular molars having an oval configuration.[13] Likewise, Jeong et al. found oval apical foramen in 69.9% of the samples included in their study.[14] The results of the present study, though, revealed only 27% of the apical foramina among the posteriors with oval shape with 36.7% prevalence in case of maxillary and 25.8% in case of mandibular molars.
Olson et al. found the most common shape of apical foramen to be uneven in their study with a prevalence rate of 70% in contrast with the results of the present study as the most common shape of apical foramen in the present study in case of maxillary central incisors was found to be oval with 56.7% prevalence while uneven shape was found only in 3.4% of the teeth examined.[15] The variation in the results could be attributed again to the differences in the sample size studied, differences in the methodologies used to evaluate the morphology, the different age groups of the patients the specimens belonged to, and the influence of occlusion and other factors that could modify the results significantly.
Over- or under-instrumentation of the canals is often an important cause of endodontic failures. This is even more significant in case of bucc | -0.476217 | 1.308661 | 0.795486 | 1.169701 | [
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] | 1,330,237 | 4,096 | CommonCrawl | 9 | 22 |
ally/lingually deviated apical foramen because it might often lead to over instrumentation, the chances for which are avoided based on the operator's clinical skills and an accurate interpretation of radiographic images, though, with increasing advances in the diagnostic adjuncts available these days, the clinicians are often switching to the recent technological advances including electronic apex locators, operating microscopes, and cone-beam computed tomography.[1],[16],[17]
The results of the present study revealed the most common location of apical foramen in center followed by distal while the deviation of apical foramen from the root apex was seen in 68.2% of the specimens. The most common direction of deviation was found to be distal followed by mesial while the second most common direction of deviation among posteriors was buccal. Furthermore, deviation was greater in the mandibular than the maxillary teeth. In maxillary teeth, deviation of apical foramen was greater in the central and lateral incisors and canines than posteriors while, in mandibular teeth, deviation of apical foramen was found to be more common in the posterior than in the anterior teeth. Maxillary canines showed maximum deviation of apical foramen while, on the contrary, mandibular canines showed the least deviation in the observed specimens. The most common shape of apical foramen was round followed by oval while oval shape of apical foramen was the most frequent finding with the central incisors.
We would like to thank all the patients who contributed in the study without whom this study would not have been feasible.
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Jung IY, Seo MA, Fouad AF, Spångberg LS, Lee SJ, Kim HJ, et al. Apical anatomy in mesial and mesiobuccal roots of permanent first molars. J Endod 2005;31:364-8.
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Meder-Cowherd L, Williamson AE, Johnson WT, Vasilescu D, Walton R, Qian F. Apical morphology of the palatal roots of maxillary molars by using micro-computed tomography. J Endod 2011;37:1162-5.
Sayão Maia SM, Costa AP, Lemos AT, Torrão VR, Vilela AV. Study of foramen openings and their concurrence with root apexes. Rev Sul Bras Odontol 2005;2:8-11.
Rahimi S, Shahi S, Yavari HR, Reyhani MF, Ebrahimi ME, Rajabi E. A stereomicroscopy study of root apices of human maxillary central incisors and mandibular second premolars in an Iranian population. J Oral Sci 2009;51:411-5.
Souza RA, Sousa YT, de Figueiredo JA, Dantas JD, Colombo S, Pécora JD. Location of the apical foramen and its relationship with foraminal file size. Dent Press Endod 2011;1:64-8.
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Jetbull Gaming is a relatively young bookmaker that opened in 2007. This sportsbook is best exemplified by its ease of use, great promotions, and excellent services. Their headquarters is located in Malta, a worldwide hub for gaming operators. To prove that they are a trustworthy platform to play on, Jetbull Gaming carries licenses and follows regulations from the Malta Gaming Authority and the UK Gambling Commission.
Though they are not the biggest or most popular sports betting website, Jetbull Gaming is rapidly growing and poised to become an industry leader. They cater to over 110,000 customers from over 50 countries, with more signing up each day. With their wide range of markets and huge selection of betting options, they're sure to appeal to a vast number of punters.
To kickstart your sports betting journey, Jetbull Gaming offers new players with a 50% first deposit bonus of up to €75. Upon completing registration, a new member just has to fund the account with at least €10 to trigger the bonus. The additional playing funds are credited instantly after making the qualifying deposit.
If you're a big sports betting enthusiast and love free money, Jetbull Gaming is definitely a great bookmaker to wager with. To make your playing time more enjoyable, the sportsbook runs several promotions to spice things up.
As experienced bettors can attest to, there's more than one bet that you would want to place. This is what multiple bets are for. For players who want to bet on more than one line, Jetbull has you covered. For every 5 multiples of a minimum 2 lines each, you'll get an extra €10 of free bets. The site also offers a 20% cashback for multiples as a backup from the negative balance. The rebate also qualifies as a free bet. Players can grab another €5 worth of free bets at the end of the week after placing bets each day from Monday to Friday.
If you're enjoying what Jetbull Gaming offers and want to share the fun with others, the bookie has a referral program. Your friend gets an exclusive welcome bonus for either the sports or casino arm and you'll receive 25% of their first deposit as a free bet for sports or a no deposit bonus for casino games.
Jetbull Gaming doesn't seem to have a VIP scheme in place. The most obvious loyalty reward they offer is the €5 free bet they offer players for placing wagers for 5 days straight on Monday to Friday.
Just as sports can be fast-paced, sports betting must also be ready on the go. This is why Jetbull Gaming offers all their best features on a mobile gaming platform, allowing bettors to place wagers anytime, anywhere.
There are a couple of ways for players to bet on their mobile devices. The bookmaker's dedicated app is available on iOS and Android systems. Just scan the QR code and you'll be directed to a download. For users of other systems, they also have a mobile-optimised site that you can visit.
Jetbull Gaming offers plenty of conveniences when it comes to managing a player's finances. The sportsbook caters to a variety of currencies and a number of payment options to make cashing in and out easy for everyone. Simply choose what currency is readily available to you and what country you're from to filter your modes of payment.
The deposit methods and withdrawal options include all major debit and credit cards, e-wallets, prepaid cards, instant banking, bank transfers, and mobile payments. Minimum and maximum deposits and withdrawals, processing time, and transaction fees may vary depending on which method is chosen.
Each of the bonuses Jetbull Gaming awards players comes with terms and conditions that specify wagering requirements. Any winnings are credited as part of the bonus balance and will only be released to the main balance when the requirements are met.
For the first deposit bonus, players need to place bets on odds 2.00 or higher to contribute to the wagering requirement. Bets must total 15x of the deposit and bonus amounts. It should be noted that players from certain countries have a different wagering requirement of 20x.
The multiples bonus, free weekend bet, and mobile bonus are subject to 3x wagering on odds of at least 1.50 | 0.008649 | -0.269778 | -0.621955 | -1.023904 | [
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Get to Know John Bayliss
The popular boatbuilder credits the captains and owners as his driving force
By Austin Coit
John Bayliss leads the way at Bayliss Boatworks.Austin Coit
By way of a neighbor recommending North Carolina's Outer Banks as a vacation destination to John Bayliss' parents, a snowball that began as an annualssoatbuilder in Wanchese, North Carolina.
How did you make the transformation to fishing as a profession?
We lived in California, and as a kid, my dad used to take me out bottomfishing. That's what started it all. On our first family trip to Cape Hatteras, we chartered a little boat for a half day and caught Spanish mackerel and bluefish, and I thought to myself, Somehow, I have to find a way to do this for a living.
We review the Bayliss 60 GameBoat, Mama C, here.
How did you make that happen?
We fished with Emory Dillon offshore when we'd vacation, and we caught sails and dolphin, tuna and wahoo, and I was just in love with it all. I told him that I'd like to try this, you know, being a mate. I didn't know anything about fishing, other than I wanted to do it. Dillon called one day and said he was having problems with his current mate and asked if I'd be interested in working for him. He liked that I had such a desire to work hard and learn as much as I could about fishing.
The boatbuilder is based in Wanchese, North Carolina, a small community rich in history.Austin Coit
What was it like working in what many consider to be one of the most skilled charter fleets in the world?
Oregon Inlet is a great training ground for anyone who wants to work as a mate or captain. It's extremely competitive, and such a diverse fishery. You might be bailing schoolie dolphin one day, and the next, you're kite-fishing for tuna. And it's a little marina where everybody backs in at the end of the day and there's a crowd of people waiting to see a big catch or a rigger full of flags. The competition forces you to get good.
Bayliss Boatworks is a family operation: Son John oversees many aspects of the builds, while daughter Ladd handles the company's marketing and social media efforts. Shop dog Bane keeps everyone grounded.Austin Coit
How did fishing lead you to building boats?
As an owner/operator, you can't always afford to hire a mechanic, and you end up fixing a lot of stuff on the boat yourself. All the years of working on things on other people's boats and I kept thinking, Gee, I wish they hadn't put that air-conditioner pump in the corner, where it's so hard to reach. You learn a lot about potential optimizations. The other good thing about Oregon Inlet is that it's so tightknit that when someone has a problem, everybody tries to help. I eventually started asking a few people if there was any interest in building a boat, and three or four said yes right away. So in 2002, we drew up a couple of contracts, broke ground on a shop, and that's how we started. I did not see it coming at all. But guys like Mark [Willis], Roy Merritt, Michael Rybovich, Paul [Spencer] and others were massively helpful, encouraging me to go forward with it.
So a fishing background makes a better builder in your eyes?
One hundred percent. I don't see how we could be building what we are today. I'm just very thankful to have experience doing the stuff we expect our boats to do. It's rough as hell in North Carolina in the winter, so even the commercial fishing helped in the development process. I think it's almost mandatory to be a fisherman first and a builder second.
Who's pushing you in the boatbuilding world?
The owners and crews are really the ones who are driving us these days. They deserve a lot of credit.
What's a trend in the industry you dislike?
I cannot handle big egos. I'm not sure whether it's a product of social media or not, but it seems like egomania is on the rise these days. Sport fishing is a privilege that so few get to experience, and it is unquestion | 0.46475 | 0.227121 | 0.262876 | -0.842133 | [
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Tobias L. Millrood
Tobi Millrood is a partner at the firm of Pogust Millrood in suburban Philadelphia, PA.
Tobi Millrood brings 18 years of complex litigation experience, with a focus on pharmaceutical and medical device litigation. Through his tireless dedication and careful attention to his client's cases, Mr. Millrood has earned the accolades of his peers, clients, and Courts.
The first to file a Hormone Therapy lawsuit in the nation, Mr. Millrood dedicated the last ten years to the litigation. Mr. Millrood currently serves as Plaintiffs' Liaison Counsel in In Re Hormone Therapy Litigation, Philadelphia Court of Common Pleas. He is also on the Plaintiffs' Steering Committee in MDL 1507 – In Re Prempro Products Liability and is Chair of the American Association for Justice (AAJ) Hormone Therapy Litigation Group. Mr. Millrood has tried three Hormone Therapy cases, obtaining jury verdicts in all four, including verdicts in November, 2009 for $34.3 million and December 2011 for $72.6 million.
Mr. Millrood has served in numerous Court-appointed leadership positions in other pharmaceutical litigations. Most recently, he was appointed by Hon. Rebecca Pallmeyer as Co-Lead Counsel in In re Zimmer Nexgen Knee Products Liability Litigation, MDL 2272. In addition, he currently serves in Court-appointed leadership positions, including the Plaintiffs' Steering Committees of In re Stryker Rejuvenate Hip Stem and ABG Modular Hip Litigation, Bergen County, NJ (also Discovery Chair) and In re Consolidated Fresenius Cases – Superior Ct. Mass. (also Discovery Chair). In addition, in the past he served in similar capacities on Plaintiffs' Steering Committees, namely Gadolinium-Based Contrast Agents Product Liability Litigation MDL and In re: Guidant Corp Implantable Defibrillators Products Liability Litigation. He was also Court-appointed to the Executive Committee of MDL 1481, In re Meridia Products Liability Litigation. Mr. Millrood speaks frequently at various seminars, on the topics of Mass Tort Litigation, Hormone Therapy, Granuflo, Stryker Rejuvenate, Metal-on-Metal Hips, Zimmer Knees, the Ethics of Settling Mass Tort Cases, Trial Strategies and Electronic Discovery.
Earlier in his career, Mr. Millrood garnered several notable achievements, including serving as co-counsel in a $22 million medical malpractice verdict in Wallace v. Fraider (Phila. CCP Mar. 2001), one of the highest in state history.
Mr. Millrood is a current member of both the American Association for Justice (AAJ) and Pennsylvania Association for Justice (PAJ) Board of Governors. He was elected by the AAJ Board of Governors to the AAJ Executive Committee. He is admitted to practice in Pennsylvania, New Jersey, the District of New Jersey, Eastern District of Pennsylvania, the Court of Federal Claims and the Third Circuit.
Mr. Millrood resides in suburban Philadelphia with his wife and three sons.
1992 – Bachelor of Arts, Tulane University
1995 – Juris Doctorate, University of Tulsa College of Law
Philadelphia Trial Lawyers Association
Pennsylvania Association for Justice
American Association for Justice
Philadelphia Bar Association
The Lawyers' Club of Philadelphia
Supreme Court of New Jersey (1996)
Supreme Court of Pennsylvania (1996)
United States District Court, Eastern District of Pennsylvania (1996)
United States District Court, District of New Jersey (1996)
United States District Court, District of Nebraska (2004)
United States, Federal Court of Claims (2003)
United States Court of Appeals, Third Circuit (1998)
2009 – 2016 – Pennsylvania Super Lawyer (Mass Tort and Pharma | 0.147328 | 0.900397 | -0.073176 | 0.623413 | [
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Five-year Land Supply
– in Westminster Hall at 4:29 pm on 4th July 2018.
All Westminster Hall debates on 4 Jul 2018
James Cartlidge Conservative, South Suffolk 4:29 pm, 4th July 2018
I beg to move,
That this House
has considered the five-year land supply.
It is a pleasure to serve under your chairmanship, Sir Christopher, and to have been selected to introduce this important debate. I welcome my hon. Friend the Minister. It is great to see so many colleagues here—their presence underlines the importance of this issue.
The phrase "five-year land supply" sounds innocuous, but it cuts through to one of the most critical parts of the planning system. We all know the national picture. There is consensus that we need to build more homes because of the crisis of home ownership and the fact that housing is very expensive in large parts of the country. Those houses have to be built somewhere. There is often tension in communities about where properties should go, so we rely on our planning system to come to fair decisions about how sites are allocated and developed. I fully accept that the Government require a method for measuring the extent to which councils deliver those homes, but the five-year land supply system—although it is understandable in the way it is set out—is fundamentally flawed. Rather than encouraging the delivery of homes, it encourages speculative development. That is true not only in my constituency, because a number of colleagues have spoken to me about it.
Let us understand why the situation arises. If the council or planning authority in question does not have a five-year land supply, rather than local policy taking priority when planning applications are considered, the national planning policy framework becomes the priority. Neighbourhood plans fall away and local policies become far less important.
John Howell Conservative, Henley
Let me correct my hon. Friend. Neighbourhood plans do not fall away. The law was changed, under ministerial guidance, to bring the five-year land supply down to three years where there is a neighbourhood plan that allocates sites and is two years old. My constituents have made a lot of that important concession.
James Cartlidge Conservative, South Suffolk
I know that my hon. Friend was influential in neighbourhood plans. I was going to make that point, which is certainly true, so that was not so much a correction as a preview. I always say to my communities, "If you're going to do a neighbourhood plan, allocate sites, because it will still be relevant if there is only a three-year land supply." That incredibly important development was confirmed by Gavin Barwell when he was Housing Minister.
I fully support my hon. Friend. In Wokingham we have 11,000 outstanding planning permissions and a required build rate of 900 a year. People might therefore think that we had a 12-year supply, but until recently the Government said that we had less than a five-year supply. They do not want to endorse our decision, which makes a lot of sense, to have four major sites with infrastructure and other support.
I am grateful to my right hon. Friend. That chimes with the situation in my area and many others, as I have heard from colleagues. I will come back to that point.
To understand why the system leads to speculative development, it is important to understand that when I say local policy becomes less important in the absence of a five-year land supply, I basically mean that it becomes far easier for a developer to get an application through on appeal. That is the nub of the issue. The district may still reject the application, but the point is that a developer with savvy lawyers and all the rest of it can game the system and get their application through on appeal. When it goes to appeal, the local community and local democracy have almost no say and the system becomes unaccountable. My right hon. Friend is absolutely right about that.
One might say, "Hold on a minute, we want to build more homes. Isn't that the way we should be doing things?" Let me use as an example the district of Babergh, which is entirely within my constituency. Babergh has been charged with providing 7,820 homes over the next 20 years. It has already granted unbuilt permissions for almost 5,000, so almost two thirds of 20 years' worth of permissions have already been granted, yet we are seen as not having a five-year housing supply. That is extraordinary.
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Scott Mann Conservative, North Cornwall
The irony is that that land is sitting on balance sheets rather than being delivered. That precludes smaller builders and developers from taking on sites. Does my hon. Friend agree that we need to find a way to resolve that and allow some of our smaller builders to deliver?
I know that my hon. Friend is passionate about that issue and has come up with some radical suggestions in that regard.
The experience in Babergh is common around the country, and it underlines my main point. It sounds good in principle to say to councils, "Nimby councils will be held to account—you must deliver the homes," but they are doing the right thing. They are granting permissions—in fact, they are granting way more than they are meant to—and going through the pain of taking controversial decisions in planning committees and so on, but sites are not being built out.
George Freeman Conservative, Mid Norfolk
I led a debate on this issue earlier this year, which my hon. Friend supported. Does he agree that although we must get the detail right, there is also a question of principle? Through the Localism Act 2011, we set out to be the party that, when in government, gave local communities the chance to shape their future. We are now in danger of looking like we are in favour of speculators, profiteers and out-of-town developers, who dump housing estates that we legislate for, with no responsibility being taken locally. That is not what our party should be about.
That is an excellent point. The key word, which we will hear a lot in the coming days, is "control." We call it speculative development because the community loses control. Let us be honest: if an area has a five-year land supply, there will still be controversial planning applications, but those will be determined by the local authority. People will be unhappy about homes being built in—this is a terrible phrase—their backyard, but the point is that the local community will have a say; it will have control.
Colleagues know what speculative applications are like. They come forward, often from a new breed of company called the promoter of a development, rather than from a builder. Those companies work the system to their advantage, putting out brochures that often boast, "Your local district doesn't have a five-year land supply." We get extraordinarily unpopular applications that get people marching down our streets, yet we find there is nothing we can do about them. It is not like councils are not doing the right thing; they are giving out thousands of planning permissions.
Daniel Poulter Conservative, Central Suffolk and North Ipswich
I congratulate my hon. Friend on securing the debate. As he rightly says, there is a need for local councils to deliver housing where that is appropriate. Mid Suffolk and Babergh failed for a number of years to address housing provision. Only under new leadership, with a new chief executive, did they take the issue forward and look at developing a local plan, underneath which neighbourhood plans will sit. What does he say to those councils, and how can we make councils look at their local housing need and deliver homes for people who need them?
That is a perfectly fair point. Many councils will have been seen as recalcitrant in the past. My point is about build-out rates. The councils I am talking about are delivering permissions; the issue is the build-out rate. No one disputes that. The Government themselves appointed my right hon. Friend Sir Oliver Letwin to review the delivery of permissions, and I very much welcome that.
I am not going to speak for much longer, because colleagues wish to contribute and I think we will be interrupted by Divisions. I have a simple ask. The Government are looking at what measures to bring in to compel, incentivise or encourage development, so that permissions become properties in which people can live. While those powers are not at hand, there should be a transition period during which councils are assessed purely on the number of permissions they grant. If councils do not have the power to compel development, how can we punish them for sites with permission not being built out? That is the core of my ask.
What effect would that have? What would happen if we said tomorrow, "Councils will now be measured purely on the number of permissions they grant rather than on the build-out rate"? The answer is simple: builders would have to build out the sites for which they had been granted permission—hey presto! That is surely how the system | 0.275735 | -0.299548 | 0.255267 | 0.021196 | [
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should work. The Government clearly do not want this to happen, but as many as 60, 70 or 80 councils do not have a five-year land supply, which means that, rather than more delivery, they get speculative applications that undermine consent for the planning system.
What does this issue boil down to? It is about having sustainable development rather than speculative development. Sustainable development does not mean that everyone welcomes development in their backyard and is excited about 150 new houses being built in their village or market town, but it at least means that they trust the system is legitimate and give it their consent. That is being squeezed out by the five-year land supply system. I simply say to the Minister that he should listen to me and to colleagues when we say that we need to look seriously at reforming this area.
David Drew Shadow Minister (Environment, Food and Rural Affairs) 4:39 pm, 4th July 2018
I am delighted to serve under your chairmanship, Sir Christopher. I shall be brief, because we are likely to be interrupted by Divisions.
I am pleased to say ditto, because we have exactly the same problems in Stroud district. We face the dilemma that for all the houses we might want to build, we have a huge number of extant planning permissions—more than 5,000—but no ability to force recalcitrant developers, promoters or landowners to develop those sites, whoever they may be. That is depressing, because we have an acute housing need.
There are two other elements. First, the Government have substantially increased the number of houses that we are expected to get built. We are mystified by how they came to the number they did. Hopefully the Minister can do some work via his civil servants to find out why our numbers increased so dramatically when other authorities in Gloucestershire have had minimal increases, a standstill or actually a reduction. That would be helpful, because we think we are being punished for the simple fact that we have been quite good at delivering on our housing, despite all those extant sites.
Secondly—we all know about this—there is the viability assessment. Developer after developer comes back to us and says, "We can no longer afford to build those affordable units. The scheme is now very different from when we got planning permission. We cannot afford to provide the infrastructure we said we would and, more particularly, we will have to reduce, or indeed remove completely, the affordable units that are part of the existing planning permission. If we can't do that, we will appeal or—worse—move ourselves off the sites," and then we get no housing at all.
Those two elements make it difficult for a small district authority to keep up with demand—we are trying to build houses, as the Government and the Opposition want—while dealing with those people who say to us, quite rightly, "This was the planning permission. We might not have liked it, but we were getting some affordable houses out of it, so we stomached it. And what have we got? We've been kicked in the teeth." It is as simple as that. Therefore, parish councils that might have proposed innovative schemes say, "Well, that other parish council got turned over big time. Why should we even consider this?" The process and environment is totally negative, adversarial and difficult.
The hon. Gentleman is making a powerful point. Does he agree that one injustice in the current system is that those councils—parish councils, in my case—that lead and put together a neighbourhood plan normally propose more housing than the district council had done, but they end up being punished for doing so, not rewarded? Three villages in my constituency did so and have ended up with a Gladman-led development forced through against their wishes. That destroys rather than enhances public trust in planning.
David Drew Shadow Minister (Environment, Food and Rural Affairs)
We actually beat Gladman in my constituency, so there is at least one aspect where we are slightly different, but the reality is exactly that. It is most difficult to persuade parish councils that they can do more when they have seen their neighbouring parishes turned over big time.
There is a generic problem, so I appeal to the Minister to look at the process—and in particular at Stroud district, because we have a specific problem with our increase. We will never build anything like the numbers of houses we want unless we solve that quickly. We need clarity so that people know that what is promised will be delivered. | 0.377091 | -0.30962 | 0.407442 | 0.378885 | [
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Dare I say that we could get rid of some of these extant sites? If the developers do not want to use them, they should lose them. We will find other people who will come and build on them appropriately, and then we will begin to deal with our housing problems.
Nick Herbert Conservative, Arundel and South Downs 4:43 pm, 4th July 2018
The last time I was in this Chamber, I had cause to warn the rail Minister, my hon. Friend Joseph Johnson, that in Sussex we have a habit of burning an effigy of people who have particularly irritated us. At the moment, those who run Govia Thameslink Railway are at the top of that list, but running a very close second are those responsible for undermining the neighbourhood planning policy, which should be heralded as such a great success for this Government. It was the policy by which power was to be returned to local people, who were to have control over where development went. Decisions taken in neighbourhood plans are entered into by the whole community, having been drawn up by volunteers and then voted on by that community in local referendums. Just as we are now debating nationally the importance of honouring a referendum result, so it gravely undermines democracy locally when decisions taken by local communities can be so easily overridden. I am afraid that is exactly what is happening.
I very much welcome my hon. Friend the Minister to his place. I hope that he will take this message back to his Department. This is like groundhog day: we have had this debate endlessly in this Chamber and on the Floor of the House, and we are constantly told, "Yes, the Government understand the problem and will do something about it." Indeed, in December 2016 Gavin Barwell, then the excellent Housing Minister and now the Prime Minister's excellent chief of staff, introduced helpful new guidance precisely designed to deal with the problem, ensuring that neighbourhood plans would be respected and that speculative developers could not win in the way my hon. Friend James Cartlidge has ably described. The problem with that guidance is that it can apply only to neighbourhood plans made up to two years before the date of that guidance, and if local authorities did not have a three-year land supply it did not work at all.
Subsequent to the introduction of those new measures, I have had at least two decisions taken right up to the Planning Inspectorate or the Secretary of State and then lost on appeal because that guidance could not be used. It offered no protection to the local community on those technicalities and the speculative developers won. It is important to underline my hon. Friend's point: that is not the way to increase house building in this country. We stand united in our desire to increase housing supply, which is a political, economic and social imperative. Everybody gets that, but the whole point is that neighbourhood plans delivered significantly more housing than was anticipated and, best of all, they did it with local consent.
Local communities were brought together and told that they would be given power. They were asked to accept responsibility and they did so, taking difficult decisions, sometimes in the face of strong local opposition, and agreed that development should go in certain places while other places should be protected. Those communities worked on the assumption that what they had been told was true, so those areas were to be protected for the 15-year life of the plan. However, almost within months they see that meant absolutely nothing; the developers could simply charge in.
Worse, those communities were given promises by their local Member of Parliament that everything would be made better by the new guidance, from December 2016, which the Campaign to Protect Rural England, I and hon. Friends who worked on it all said would help. No doubt it has helped in some circumstances, but by no means all, as I indicated. What happens then is support for neighbourhood plans collapses. In West Sussex, I now find it difficult to persuade communities that have not done neighbourhood plans to enter into them. They say, "Look at what happened in the neighbouring village. They went through this process, which costs a lot of money and costs the volunteers a lot of grief. Is it really worth it? The developers come in and simply overrode the plans anyway."
My right hon. Friend is putting a powerful point to the Minister about the undermining of trust in the system. Does he agree that something else is going on? Where, in my case, the district council agreed to put housing in the right place, down by the main road—the A11 in this case—the developers are banking those permissions for later, because they know that they will | 0.597609 | -0.230385 | 0.412514 | 0.264424 | [
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get them, and using the five-year land supply to force the wrong development in the wrong places. Not only is trust in the system undermined, but we are getting the wrong development in the wrong places, which is deeply undermining people's ability to say yes to new housing. It is compounding the problem.
Nick Herbert Conservative, Arundel and South Downs
My hon. Friend puts it incredibly well, and I strongly agree. That is why this is so cynical. We have to understand that developers are not just taking advantage of a loophole but gaming the system. As a consequence, I believe we are building fewer houses than we could if developers had to do what policy should require and deliver. I know that my right hon. Friend Sir Oliver Letwin has been charged with looking at this, and that is important, but there are changes we could make in the meantime, as my hon. Friend the Member for South Suffolk has suggested.
I will make two final points to the Minister. First, the Government are incorporating the guidance they issued in December 2016 into the new national policy framework. Could they look again at the threshold for the three-year land supply and the longevity of the test? Under both those things, the suitability of this as a remedy is being lost. It is not as effective as it should be. Could the Government also look at the wording they are using to incorporate it? It defines "recently brought into force" neighbourhood plans as meaning
"a neighbourhood plan which was passed at referendum two years or less before the date on which the decision is made."
That is leading some to believe that neighbourhood plans simply fall after two years, which I am sure is not what the Government mean. It would be helpful to clarify that they do not mean that.
Secondly, and more importantly, our policy needs to change and we need to move away from five-year land supplies to delivery as the test. That is the fundamental change that needs to be made if we want to build houses and we wish to do so with public consent. I suggest that is the better way to do it.
John Howell Conservative, Henley 4:51 pm, 4th July 2018
I will say first of all that I am fully aware of companies such as Gladman gaming the system. Gladman did exactly the same in my constituency, and I am pleased to say that on one occasion we managed to fight it off and turn it down. The question that my hon. Friend James Cartlidge asked initially was how many councils there are without a five-year land supply. When I have asked that question of the Department, the answer that has come back is that they do not know—they do not collect the information in that format; they do not collect that information at all. My first request is that they start collecting that information, because without it the whole system has a gap in it. What makes that important is that we have changed the way we calculate the housing need for communities. It has been brought down to a much more robust formula, which is having a big effect on communities. This is a suitable opportunity to address the issue full time.
My hon. Friend the Member for South Suffolk already mentioned the three-year housing land supply, which is important to bear in mind. I have also asked that it be given permanence and that the arguments that have been made about whether it lasts for two years and whether renewed neighbourhood plans have it for an extra two years be settled. The assurance I have been given is that that is being looked at.
Sitting suspended for Divisions in the House.
On resuming—
It is very rare for me to be cut off in the middle of a sentence, so allow me to sum up where I was before the Division bell rang. In relation to the consultation on the national planning policy framework, I have had conversations with members of the Department about the three-year housing land supply figure. The Department is looking at whether that should be permanent, or, if not, how long it should apply for.
The other change that I have called for as part of my work with the local plan expert group is to ensure that we do not continue to lose the millions of pounds that are lost each year through councils having to go to law to defend their five-year land supply. I have suggested that the five-year land supply becomes part of the council's annual report, and that once it is in there it is not challengeable in the courts for that year. That gives the council a year's breathing space each year, once the figure is agreed. As for the calculation of the land supply, I am perfectly open to whether it is based on planning permissions or delivery. I can see the logic | 0.401745 | -0.190991 | 0.605268 | 0.319053 | [
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for it being a calculation based on delivery.
Members have spoken about how neighbourhood plans are delivering about 10% more houses than were predicted. That is actually quite a lot of new houses. There are something like 2,500 communities across the country that are going through or have been through the process of producing a neighbourhood plan. The results of the referendums have been North Korean in style, as was witnessed in the village in which I live, where the approval rate in the referendum was something over 90%. I think that is a great triumph for everyone who was involved in it.
I remain positive about neighbourhood plans. I have been around the country speaking to those involved in them, and if hon. Members want somebody to come and talk about neighbourhood plans, that is the job that I have, and I am happy to do that for any hon. Member who asks me to do so.
On a point of order, Sir Christopher. In the great excitement of commencing my speech, I failed to draw the House's attention to my entry in the Register of Members' Financial Interests.
Christopher Chope Conservative, Christchurch
That is noted; thank you.
Order. To inform hon. Members of the timings, we will now finish at 6.8 pm, which means that we will start the wind-ups at 5.53 pm. That means that there is time, between now and 5.53 pm, for the four hon. Members who seek to catch my eye.
Alec Shelbrooke Conservative, Elmet and Rothwell 5:27 pm, 4th July 2018
The simple truth is that our constituents, the public, have no faith whatever left in the planning system. That is hardly a surprise when one is dealing with, to be frank, the rank incompetence of a council such as Leeds City Council. It has created a totally over-inflated housing target figure, which even the academics at Leeds University have claimed simply could not be built in the timeframe laid out, yet in the next couple of weeks we are to go into a public inquiry in which we assess whether Leeds City Council's site allocations plan is sound. How can something be sound if it is based on fantasy figures?
Leeds City Council has lost almost every single Planning Advisory Service appeal; every time, the PAS comes forward and says, "You don't have a five-year land supply." But the figure is being inflated to say that we need tens of thousands more houses than we actually need. It is, therefore, very difficult to come up with the land supply for houses that are never going to be built.
What are the consequences of that? Sites are coming forward to be built on that actually should never been involved. They are the prime sites, where a developer will say, "I'm going to build on that site and get the housing numbers up." They quite legitimately do not have to build on the brownfield sites, because the council has said, "This is a site you can build on." The developer then starts to build on that green-belt and greenfield site, and they get far more revenue from that. There is no incentive for them to move elsewhere.
In the past five years, Leeds City Council has granted 25,148 planning permissions. Of those, 4,429 expired—they were not built within the specified timeframe—and only 3,680 were built. Therefore 17,039 remain unbuilt, yet Leeds says that we need to find planning and space for another 70,000 houses.
I realise that the Minister cannot respond to this, but his constituency neighbours mine, and the councils in his constituency, especially Harrogate Borough Council, are planning to build tens of thousands of houses on the border of my constituency. At the moment, Leeds City Council is not taking any notice of that, and it is saying that we need to expand. Councillor Alan Lamb from Wetherby, Councillor Ryan Stephenson from Harewood, and Councillor Matthew Robinson have been at the forefront of fighting back against Leeds City Council, but it is a Labour majority council by quite some margin. Even the independents—I pay tribute to Councillor Mark Dobson, who is an independent in Garforth in my constituency—have been fighting against the Labour council on those numbers, but they just get ridden roughshod over.
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ens site should not be built on. I will be doing that because Leeds City Council refuses to reassess the numbers it came up with on the basis of totally out-of-date migration figures from the early and mid-2000s, when figures were much higher than they are now. Even now, demand is declining, although the council says that it is going up. The inspector has said, "It is not my job to assess the numbers. That was done in 2012. We are here to judge the soundness of the SAP." How can we possibly judge the soundness of the plan when we are dealing with fantasy numbers?
We have lost every PAS site appeal in my constituency. The only one left is Scholes. The plan to try to save that PAS site and build somewhere else on the Parlington estate would increase the traffic flow through that village by 300%—that is Leeds City Council's highways department's own figure. Even the solutions that Leeds City Council comes out with to try to save a village actually destroy that village by shifting the problem elsewhere.
I absolutely agree with my hon. Friend James Cartlidge, and I congratulate him on securing this debate. I also congratulate my right hon. Friend Nick Herbert. It has to be about how many houses we build, not how many permissions we have. Quite simply, in my constituency alone, almost 75% of the planning permissions have gone unbuilt. How on earth can someone put forward a plan that says, "Actually, Elmet and Rothwell needs another 12,000 houses", when 75% of the permissions granted have not yet been built? The whole thing needs to be reassessed.
I ask my hon. Friend the Minister to feed back to his Department that, unless the numbers are accurate, these processes are completely unsound. All we are doing is giving a licence to build on the green belt and greenfield land, rather than tackling brownfield land, which consequently means there is no affordable housing.
Lee Rowley Conservative, North East Derbyshire 5:32 pm, 4th July 2018
It is a pleasure to serve under your chairmanship, Sir Christopher. I, too, congratulate my hon. Friend James Cartlidge on securing the debate. The problem is country-wide and it affects North East Derbyshire. At times, this debate has seemed like a self-help group where we all put our concerns and difficulties on the table.
We are experiencing similar difficulties in my constituency, because a council has abjectly failed to discharge its responsibilities over several years—more than a decade. Just as my hon. Friend Alec Shelbrooke described, that will bring about a plan loaded with too high a number of houses to be built in my part of the world. At the same time, because the five-year housing land supply has only just been put in place, it has caused a significant number of speculative planning developments to be submitted in places that are inappropriate under the plan and objectively inappropriate for people who live in the area and know it best.
Over the past couple of years, North East Derbyshire has experienced 11 separate planning applications in areas that the local plan would not allow to be developed under any other circumstances. Those applications are for more than 1,300 homes. Given that our district has to build only 6,600 homes over a 15 to 20-year timeframe, 1,300 homes that should not have been applied for in the first place represent a significant increase in the number of houses that are needed. The area in the bottom half of my constituency is already slated to take 3,000 new houses that local residents have accepted and, in some ways, embraced, so this is not about nimbyism. It is about houses being built in the wrong place because councils are failing to put in place the right plans and failing to discharge their responsibilities. As a result, we are seeing the loss of greenfield sites and other places where houses would otherwise be considered completely inappropriate.
I draw hon. Members' attention to two problems with the five-year housing land supply. The first is methodology. My hon. Friend the Member for Elmet and Rothwell made the point about over-inflated numbers. In the same way, my district council did not get the target figure of 280 houses a year right in the first place, and it is now about to replace that with a figure of 332 houses a year, which will further underm | 0.523647 | 0.274573 | 0.43534 | 0.438716 | [
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ine local residents' confidence that our planning system knows what it is doing.
Despite not having the correct top-line figure, when the council assesses the deliverability of the planning permissions that have been put in place, it talks to the developers themselves, so the developers get a second opportunity to say whether they will build in places where they already have planning permission. That retards the overall five-year housing land supply and gives developers more opportunity to get housing planning permissions through. That methodology is a huge problem.
The second problem is competence. The political leadership in my local council has been thoroughly incompetent in ensuring that North East Derbyshire is protected from inappropriate and speculative housing developments. The authority monitoring report, which my hon. Friend John Howell outlined to some extent, is a publication that appears and disappears at will. The 2014 version appeared a year late—a full year after the council decided it had a 2.15-year housing land supply. The 2015 version did not even appear, and was just amalgamated into a 2015 and 2016 report. Again, that appeared nine months after the number was calculated.
We did not know what our housing land supply was until a special report was taken to the council in October. I am pretty sure, because I spent some of last summer trying to calculate it, that the council knew many months beforehand that it had hit the five-year housing land supply, but it chose not to report or announce it until October. When some planning applications went through, including one on Fanny Avenue, Killamarsh, it was stated that the absence of a five-year housing land supply was at least partly why they were approved.
My council is clearly completely failing, not just on the plan as a whole, but on the five-year housing land supply, and as a result I have to go and talk to residents in Wingerworth, Old Tupton, Ashover, Killamarsh and North Wingfield, where another 250 houses have just been put on a site that should not be developed on, and never has been, because the plan is not in place. That is unacceptable. I support the Government's localism angle, and I accept that it works in principle, but when councils do not discharge their responsibilities, we reach the point that North East Derbyshire has got to. A huge number of houses are being built, potentially in the wrong places, and the only way to stop them is a huge amount of heartache and angst and huge numbers of planning inquiries.
Alec Shelbrooke Conservative, Elmet and Rothwell
On the point about councils' incompetence, Leeds City Council has been heard to say that it simply cannot be bothered to reassess the numbers. It has now moved to a position of saying, "We will assess the numbers after the site allocations plan." If it reduces the numbers, it makes it even easier to build on the green belt and greenfield land.
Lee Rowley Conservative, North East Derbyshire
My hon. Friend makes a correct and important point.
The only way that we can have any semblance of control over the planning system is by extraordinary displays of public opposition to applications that should never have gone through in the first place. Hundreds of hours of residents' time are lost on many meetings that should not have to happen. Hundreds of thousands of pounds are allocated to planning inquiries that should never have started. All of that retards confidence in a planning system that is quite rightly trying to deliver the houses we need in this country for the long term. I understand that this is a challenging area, and hon. Members from both sides of the House have outlined why, but when councils do not discharge their responsibilities, we get to the place that North East Derbyshire has got to, which totally undermines the trust and belief that councils and the planning system can deliver.
Iain Stewart Conservative, Milton Keynes South 5:39 pm, 4th July 2018
It is a pleasure to serve under your chairmanship, Sir Christopher. I, too, congratulate my hon. Friend James Cartlidge on securing this important debate. I concur with everything he said—in the interests of brevity, I will not repeat his comments. I will use my contribution to give the example of Milton Keynes, our surrounding authorities and indeed the whole Oxford-Milton Keynes-Cambridge arc, to show why there is an urgent need for much greater flexibility in the five-year supply requirements.
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over 20,000 housing permissions granted, yet our build-out rate is such that we have recently been judged by the inspector as not having a five-year supply. As my hon. Friend the Member for South Suffolk and others have suggested, that is the open door for speculative developments, both small and—ironically—large ones. It defies common sense that, if there is an inability to build out existing large developments, developers will have the resources, skills and raw materials to develop new large sites. It just defies logic.
In addition, and as my hon. Friend Alec Shelbrooke mentioned, there are neighbouring authorities to consider. Aylesbury Vale District Council, which is next door to Milton Keynes, is planning substantial new developments right on our boundary, which will be technically part of its authority but for all intents and purposes part of the urban footprint of Milton Keynes, using all our infrastructure and services without those being enhanced to take account of the additional population.
Within the whole Oxford-Cambridge corridor, for which I am the Government's champion, there is a complete misalignment of timescales and objectives. The National Infrastructure Commission has an ambition for 1 million new homes—the Government are yet to publish their formal response to that. This is an area of the country where there is a need for new homes, and in many parts of it there is an appetite for them, but not for homes that are just scattered around the place randomly. They must be properly planned, they must be sympathetic to the existing urban and rural environment, and they must have proper infrastructure and public services.
Yet all the timescales are misaligned. Councils have to make short-term decisions on their housing allocations without knowledge of, for example, where the new Oxford-Cambridge expressway is going to be routed. That does not make sense. So there is an urgent need to realign these timescales, and to pause the current local plan and five-year supply timetables, so as to give a space in which to properly sequence all these decisions.
That is not to say that we do not need houses now; we absolutely do. Many areas in the Oxford-Cambridge corridor have an overheated property market, which is not just pricing people out of living there but is actually inhibiting economic growth, because employers cannot recruit the people they need, because the people they need cannot find a place to live that is affordable or suitably connected.
We have to find a way of accelerating the build-out rate of existing developments. As has been mentioned, my right hon. Friend Sir Oliver Letwin will bring forward a range of solutions to the problem, and I urge the Government to implement urgently what he proposes. That would give us the space, if the Government are willing to give some leeway on the targets, to align properly all these decisions that have to be made. People have an appetite for development, but only if the houses are of quality. We need to look not only at overall numbers, but at the types of housing that we build—social housing, houses for the elderly, and traditional, family-sized homes. Much more careful thought and planning needs to go into these long-term developments.
Development must be sympathetic to existing settlements and the rural environment. People will not just accept endless, soulless, identical housing estates being scattered across the countryside. However, we can use our knowledge and expertise in this country to build quality, attractive places that people will actively welcome, which will enhance existing settlements and provide the homes for future generations. That is within our gift, but we have to get away from our current rigid and inflexible system, which does not have public consent. Indeed, it is undermining the whole process of neighbourhood planning and local accountability.
Neil O'Brien Conservative, Harborough 5:44 pm, 4th July 2018
I congratulate my hon. Friend James Cartlidge on securing this important debate and on his thoughtful speech.
Let me take a step back. Why is it that the centre of Government in the UK has felt the need over successive generations—from the planning by appeal of the 1980s, to the regional spatial strategies of the 1990s, to the five-year land supply—to have some vehicle to ensure that councils come up with local plans and that they deliver housing? Why is it that so many people oppose new housing in our country and so many | 1.208484 | 0.311281 | 1.049111 | 0.766489 | [
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councils oppose what developers come up with?
I think that there are two underlying reasons why people oppose so much new development. First, we build in the wrong places. Too much development is tacked on to the end of existing villages and towns, without the proper infrastructure—the new roads, parking spaces, GP surgeries and school places—that is necessary to support it. There is a terrible example of that in my own constituency on the Gartree Road, where the local Lib Dem-run council has decided to put in its own local plan a proposal for a large site on a road that is already congested, with the proposed houses being pushed right up against existing residents' homes, when there is no need for that to be the case.
Secondly, there is no benefit or compensation for existing residents who are affected by new development. On Farndon Fields in my constituency, residents have to put up with construction traffic coming past their new homes, as well as dust and noise from the construction site, and there is no pay-off or compensation of any kind for them for putting up with all that.
How can we remedy these underlying reasons why so many of us oppose new development? The first thing we need to do is capture more of the benefits of development for the community. At the moment, only around a quarter of that huge uplift in value that we see when planning permission is granted is captured by the local community, with the overwhelming majority going to the lucky landowner and the developer. Other countries capture far more value from development for the community, which is then ploughed into decent landscaping, greater separation areas, more green space and better infrastructure for the community.
The second thing we need to do is give councils greater discretion over how they spend the revenues they get from the community infrastructure levy and section 106 agreements. Although we capture more value than we did 10 years ago, once we take out the amount that is spent on social and affordable housing, less money is actually being spent now in real terms than 10 years ago on landscaping, community infrastructure and all the things that benefit existing residents. Therefore, let us give councils more discretion over the way they spend those revenues.
Finally, let us make sure that councils have the powers—be it through compulsory purchase order, or through their ability to buy and control land—to do what local councils in other countries in Europe, the US and Asia already do: provide a lead role in assembling and preparing land for development. That is the norm in most of the rest of the world; the UK is unusual in not having that arrangement. That is why a UK council cannot control the speed with which a developer builds out.
In fact, in the UK the one thing that is not up for negotiation is the price paid to the landowner. Everything else can go hang. The amount of social contributions can be pushed down by the developer, and the speed of build-out can be extended over many, many years in order to keep the price up. The only thing that is fixed in our system is the price paid to the landowner. Let us turn the system around and have a more European-style approach to the matter.
As well as doing all those things, let us have a different approach to the way we go about development. In more rural or suburban areas, such as mine, I would love to see more development happening in stand-alone developments, so that we can provide infrastructure and a whole planned approach to a new community, rather than tacking things on and overloading all of our existing villages and towns. Let us build new communities where we will disturb fewer people.
On that point, I share my hon. Friend's view that when there is the demand to build such huge numbers of homes, there should be a stand-alone community. However, the phrase "stand-alone" must mean stand-alone, and not a community that is dumped in a place, such as the Parlington estate in my constituency, which would have a massive effect on the villages around it? Development needs to be stand-alone.
Neil O'Brien Conservative, Harborough
My hon. Friend is absolutely right and we are lucky to have with us here today one of the Members for Milton Keynes, because Milton Keynes shows us what proper, planned development can do; it can create nice places that lots of people want to live in.
I would like to see more of the development in this country happening in our cities. Changes such as the development of the modern knowledge-based economy mean that our cities are both where support for new development is highest and where the demand for new development is | 1.285186 | 0.490343 | 1.485344 | 0.480338 | [
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highest. Let us try to build more in our cities. Let us help inner-city councils build more, by liberalising building up, by giving them devolved powers over public transport, and by giving them the powers to assemble land, in order to unlock fragmented brownfield sites, so that we can actually get more built in our cities. That is how we can have a new approach.
My hon. Friend the Member for South Suffolk is right to raise the issue of the five-year land supply. At the moment we have three tests on local councils: the requirement to have a local plan, the five-year land supply and the new delivery test that will be coming in over the coming year. Effectively, we have a belt and two braces. Of those three tests, the most opaque is the five-year land supply. It is extremely difficult for a council to know whether it has a five-year land supply, and it is extremely easy for developers to game that process and keep councils deliberately below the five-year land supply to stop them getting control over development in their area. It is the weakest of the three existing tests.
I end by agreeing strongly with my hon. Friend the Member for South Suffolk. He said, "It is perfectly reasonable to expect our councils to have a local plan, but how can we impose these tests on them without giving them the tools to control developers, development and where things happen?" The heartbreaking thing in many constituencies is where a council wants to do good development and build a real new community with proper infrastructure and a real heart, or the community has worked for two years to come up with a neighbourhood plan that works for the specific circumstances in that area, and developers come along, game the system and cut off at the knees our local elected representatives and the people who have worked hard to build neighbourhood plans. That is the killer in those situations. There is nothing more corrosive for public support for our current planning system than when we see councils wanting to be brave and do good new development having their good plans cut off at the knees by developers gaming the system.
Sarah Jones Shadow Minister (Housing, Communities and Local Government) (Housing) 5:51 pm, 4th July 2018
It is a pleasure to serve under your chairmanship, Sir Christopher. It is also a pleasure to bring some gender balance to this debate. I counted 15 men and one woman when we started. I do not know what it is about planning that attracts men more than women, but we need to consider that, because this is such an important subject and it is vital for our communities. Why are there not more people here today?
I am grateful to James Cartlidge for bringing this debate to the Chamber and for giving us early sight of what he was going to say in The Times "Red Box" this morning, which was very helpful. The debate comes at an important moment for local planning policy, as we look towards the Government's new revised NPPF. Sadly, there is not much time to debate that in much detail. We all agree on the problem, which is that we need to build more homes and that the current systems are not working. Since 2010, home ownership has fallen to a 30-year low, rough sleeping has doubled and the number of new homes being built has still not recovered to pre-recession levels. We know that it is not just politicians who want to build more homes, because public opinion has shifted in recent years. The public now do not just support more homes; they support more homes in their local area and more council and affordable housing in their local area. We have the public's support when it comes to building.
We know that the planning system is not currently working. Members have already mentioned the lack of trust in the planning system, which is significant. I have it in my constituency. The number of homes that have not been built despite receiving planning permission soared last year, as has been said. Sites for hundreds of thousands of new properties are being left undeveloped. In February this year the Local Government Association published an analysis that showed that more than 400,000 homes were granted permission in 2017 but were still waiting to be built. That is a huge number and a rise of 16% since 2016. More than a quarter of authorities with a local plan cannot demonstrate an adequate five-year land supply, and 61 local authorities lost an appeal in the year to April 2018 due to not having a five-year land supply. Under the new NPPF, the conditions on authorities will become t | 1.060559 | 0.046995 | 1.049111 | 0.254019 | [
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ighter. The five-year land supply requirement will be combined with the need for a local plan and a new housing delivery test.
In a recent analysis, Savills projected that 110 local authorities will fail on two or more of those required measures by 2019. Those local authorities account for 37% of national housing need and risk losing control of where and what housing development will take place in their areas. The hon. Gentleman raises a problem that we all accept, and the evidence bears out his argument. When vague national policy takes precedence over local priorities with this presumption in favour of sustainable development, it entrenches a bias in favour of speculative developers. That does not just cause an issue for communities that are sidelined in the planning process; it threatens to sideline any significant affordable housing in those areas, too. We see more slow build-out from developers and an inability for councils to influence that—councils have no levers to pull.
We agree on the problems, but we perhaps disagree on some of the solutions. We want more homes to be built—particularly affordable homes—but measuring councils on build-out rates rather than permissions will not necessarily help. As hon. Members said, if developers are gaming the system, do we not have to change the system? Should we not instead focus on giving councils the mechanisms to ensure that homes are built once planning permission is given, and to guarantee that affordable homes are part of that equation, which is a particular issue for the Opposition? That is one of the big problems with the proposed NPPF.
It is vital that, once local need for affordable housing has been properly assessed, mechanisms are in place to ensure that it is delivered. We would introduce a "use it or lose it" policy for permissioned but unbuilt sites and a new duty to deliver affordable homes, linked to a better measure of local need for affordable housing. We would establish an English sovereign land trust to work with local authorities to enable more proactive buying of land at a price closer to existing use value. As part of that, we would consider changing the rules governing the compensation paid to landowners.
We would introduce a presumption that there is no development without affordable housing, and a Labour Government would lift council housing borrowing caps to their prudential limits to kick-start the highest level of council house building in 30 years. Finally, we would remove the viability loophole that allows developers to dodge affordable housing obligations, and we would consider a range of wider reforms to overhaul the system.
I could say so much about quality, infrastructure, design and need, but we do not have time, so I conclude by saying that it is clear that we in this place and the wider population agree that we need more homes. I urge the Government, after eight years at the helm, to consider creating the climate and the local levers for that to happen.
Nigel Adams Government Whip, Parliamentary Under-Secretary (Housing, Communities and Local Government) 5:57 pm, 4th July 2018
It is a pleasure to serve under you, Sir Christopher, for the first time in this hot seat. It is also a great pleasure to have listened to some fantastic contributions from colleagues from across the House.
I congratulate my hon. Friend James Cartlidge. Everyone who has contributed to the debate has been an outstanding champion for their local area. It was heartening to hear so many passionate speeches from right hon. and hon. Members. Before I respond to some of the points made, I thank my hon. Friend for his continuing work to raise such important issues. He has great knowledge of the area and has spent many years of his professional life in the sector. I also read his well-informed "Red Box" piece in The Times today.
Many years before I was elected—before I had even considered going into politics—I asked the Member of Parliament for Selby at the time, the late Michael Alison, "What takes up most of your time?" He told me about the various issues, and I asked, "What about planning?" He said, "Planning is simple—I ignore it, don't get involved in it and leave it to the council. That's the way forward." Times have changed a bit, because I think we can all agree that planning takes up an enormous amount of our time in this day and age.
I should point out that the Secretary of State, as Members know, has a quasi-judicial role in the planning system. I am sure everyone understands that it would not be | 1.019469 | 0.099091 | 0.950197 | 0.600001 | [
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appropriate for me to comment on the detail of individual decisions or plans, but I can talk about the issues that have been raised more broadly. I will set out our national policy aims and then speak more generally about the technical points of each case. I just need a steer on when I am meant to be finished by, following the 25-minute suspension.
Eddie Hughes Conservative, Walsall North
Eight minutes past.
Nigel Adams Government Whip, Parliamentary Under-Secretary (Housing, Communities and Local Government)
I have about nine minutes left—that is about right. My thanks go to a great Parliamentary Private Secretary.
Issues with the current five-year land supply model and slow build-out were a key feature of the housing White Paper. The Government are seeking to address that through a package of reforms to the planning system, including revising the national planning policy framework, which will be published this summer. The review of the NPPF is fundamental to delivering the 300,000 homes a year we need, and sets out a comprehensive approach to ensure that we get the right homes, built in the right places and to the right quality.
The revised framework implements around 80 reforms that were announced last year, and retains the emphasis on development that is both sustainable and locally led. Those changes include clearer expectations of local authorities and developers to deliver their commitment to unlock land, fulfil planning permissions, provide essential infrastructure, and ensure that homes are built to meet the diverse needs and expectations of communities. The measures include a standardised way of assessing local housing need; reforming the plan-making system to ensure that every part of the country produces, maintains and implements an up-to-date plan; and an opportunity for local authorities to have their five-year housing land supply agreed on an annual basis. The last two points are particularly relevant to today's important debate.
It is important that local authorities plan effectively for the new housing required in their areas. Ultimately, new homes need to be provided through up-to-date local plans, produced in consultation with local people. Up-to-date plans, produced in consultation with communities, are a vital element of the planning system. They are the starting point for planning decisions by planning authorities and inspectors. I welcome the progress that Babergh District Council, working with Mid Suffolk District Council, has made with their local plan preparations. I understand that the local authorities are aiming to submit them for examination by the Planning Inspectorate in spring next year.
It is important that adequate land is available to build the homes we need. Local authorities play their part by producing up-to-date local plans and identifying a five-year supply of housing sites. That provides clarity to local communities and developers about where homes should be built so that development is planned rather than the result of speculative applications. Every right hon. and hon. Member in the Chamber will have had experience of that. I have great sympathy with communities that feel that they have no control over planning, and nobody wants to see companies overtly gaming the system. However, we need more homes, and that is why communities should consider a neighbourhood plan—championed by many right hon. and hon. Members here today—to give them more control over the issue.
Demonstrating a deliverable pipeline of housing sites has been a long-standing Government policy. Since the existing NPPF was introduced in 2012, local planning authorities have been asked to identify and update annually a supply of specific deliverable sites, and to demonstrate a five-year land supply. Where the local authority cannot demonstrate that, the lack of supply means that plan policies are not considered to be up-to-date, and applications are assessed against the presumption in favour of sustainable development.
However, the presumption in favour of sustainable development does not, and should not, mean development at all costs. Any adverse impacts of the development will still need to be taken into account. The housing White Paper acknowledged that the current policy has been effective in bringing forward more permissions but has had some negative effects, as we have heard today from my hon. Friend the Member for South Suffolk. In response, we have proposed reforms to how land supply is calculated. The draft revised NPPF includes proposals to allow local authorities to agree their five-year housing land supply position on an annual basis and to fix it for a one-year period. The Department believes that taking up that opportunity should reduce the number and complexity of appeals, and provide greater certainty to all parties.
The Minister is making a fantastic speech. I am glad he | 0.830454 | 0.045372 | 1.33317 | 0.38929 | [
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has reached that point about appeals, because it seems to me very welcome that once someone has the five-year land supply and it has been signed off, they then have 12 months of security. At the moment, as soon as a council says, "We've got the five-year land supply," there can be an immediate appeal by a developer and the certainty goes away. The issue therefore arises with councils that do not yet have the five-year land supply and do not have that security, but are giving many permissions. Can there be greater flexibility on that, as my hon. Friend Iain Stewart suggested?
My hon. Friend raises a valid point. We are hopeful that that will go a long way to eradicating some of the issues that he and right hon. and hon. Members have experienced. The idea is that it can be fixed at a one-year period. We will also see what other reforms are proposed as part of the review that my right hon. Friend Sir Oliver Letwin is planning.
It is worth mentioning that in return for being allowed to agree their five-year housing land supply position on an annual basis and to fix it for a one-year period, local authorities will need to be more realistic in planning to meet housing needs. The draft NPPF includes further clarity on how to calculate five-year land supply, and we intend to provide further guidance to support local authorities in their role.
I know my hon. Friend the Member for South Suffolk has concerns about the time that it takes to build homes after sites are identified and permission is granted. The Government want homes to be built faster, and expect house builders to deliver more homes, more quickly and to a high standard. However, as my hon. Friend mentioned, it is important to recognise that after planning permission for new homes is granted, a variety of factors can prevent development from starting and can slow down delivery.
Last year, my right hon. Friend the Member for West Dorset was commissioned to examine what can be done to speed up building on major sites. The review has been looking into the build-out of sites that have been granted planning permission. The aim is to close the significant gap between housing completions and the amount of land permissioned for new homes. The initial analysis, which was published last month, has presented some interesting findings on the delays in building out large sites and what helps to speed up build-out rates. I look forward to reading the final report, which is due in the autumn.
Coming on to the points raised by right hon. and hon. Members, my hon. Friend the Member for South Suffolk talked about local communities not having a say on speculative development. Applications for speculative development are still subject to local consultation, as are all planning applications. He also mentioned, as others did, that existing permissions are not being taken into account. The draft NPPF encourages the use of shorter timescales for starting development before the permission will expire, to encourage developers to build the permitted homes more quickly.
Dr Drew, who is flying the flag brilliantly for Her Majesty's Opposition, talked about viability assessments. We recognise those concerns and, again, the draft NPPF includes new policies on viability assessments. My right hon. Friend Nick Herbert talked about burning effigies at the start of his speech; that was slightly worrying, as I live in York, where Guy Fawkes was from. I hope my right hon. Friend takes that into account. Neighbourhood planning protection was included in the draft NPPF. We consulted on the draft wording, and I thank him for his continued work and suggestions in this area. We are considering those responses and will publish the final NPPF in the summer.
My hon. Friend Scott Mann, who I cannot see in his place, talked about what we are doing to encourage small developers. We need to support small and medium house builders and bring forward a greater variety of sites. My hon. Friend John Howell, who does a fantastic job as the champion of neighbourhood plans, said that the Government do not know how many authorities have a five-year land supply. Guidance is being produced to advise local planning authorities on how to publish their supply figure, so it will be publicly accessible.
I thank and pay tribute to Councillors Lamb and Stephenson, the hard-working councillors of my hon. Friend Alec Shelbrooke, who continue to fight for their local communities but appear to be being ignored by their local council, Leeds City Council. I hope that Leeds will have heard today's debate and my hon. Friend's excellent contribution. My hon. Friend Lee Rowley talked about the reporting of a five-year land supply | 0.514059 | 0.008217 | 0.785342 | 0.25662 | [
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Deshaun Watson's 4 TDs lift Texans to 41-25 win over Lions
Houston Texans quarterback Deshaun Watson throws during the second half of an NFL football game against the Detroit Lions, Thursday, Nov. 26, 2020, in Detroit. (AP Photo/Paul Sancya)
By LARRY LAGEAP Sports Writer
DETROIT —
Deshaun Watson dropped back in a protected pocket at midfield and perfectly lofted one of his four touchdown passes, connecting with Will Fuller in stride just before he reached the end zone.
Houston's star quarterback made it look easy, and the Detroit Lions did their part to not put up much of a fight.
Watson had a pair of go-ahead touchdown passes in the first half and threw for two more scores in the fourth quarter to help Houston pull away and beat Detroit 41-25 Thursday.
And still, he wasn't satisfied.
"It was definitely good, but I missed two touchdowns," Watson said.
The dynamic quarterback finished 17 of 25 for 318 yards with four touchdowns and no interceptions. He has thrown 15 touchdown passes without getting picked off once in the past six games.
"You've got to give some credit to the guys up front," interim coach Romeo Crennel said. "If they give him time, he's able to make plays. Guys can get open and he can hit them. He has that kind of accuracy."
Texans star defensive end J.J. Watt had an early pick-6 and Fuller had six receptions for 171 yards and two touchdowns, including a 40-yard touchdown catch in which it looked like he and Watson were all alone on a practice field.
The Texans (4-7) have won two straight for the first time this season and three of their past four games with Crennel.
"That's good, but we haven't won enough," Crennel said.
The Lions haven't, either, and it might cost at least one man his job.
Detroit (4-7) might end the season with interim leaders after losing consecutive games for the third time this season, dropping coach Matt Patricia's record to 13-29-1 and general manager Bob Quinn's mark to 12 games under .500 over five seasons.
Patricia was peppered with questions about his job being in jeopardy, and evaded each query.
"My focus every day is on the guys in that locker room and working as hard as I can to help them be successful," he said.
The Lions retained Patricia and Quinn for this season and ownership said there was an expectation they contend for the playoffs by playing in meaningful games in December. And, that seems highly unlikely.
Detroit quarterback Matthew Stafford said the scrutiny on Patricia has not appeared to affect him.
"He's the same guy every day," Stafford said. "The guy comes to work, grinds, and wants to win like all of us. He's a passionate coach, who loves the game. I've had a lot of respect with how he's continued to come to work."
Detroit, which was coming off its first shutout loss since 2009, scored first before collapsing with turnovers on two straight snaps and three consecutive possessions in the first half. Houston's defense entered the game with an NFL-low five forced turnovers.
Watt put his hands up on a rush just in time to pick off Stafford's pass and returned it 19 yards for a touchdown in the first quarter.
"I saw he was going to throw quickly so I stopped rushing and jumped up," Watt recalled. "It hit me square in the hands."
On Detroit's next snap, Jonathan Williams fumbled and Houston took advantage with Watson's 2-yard touchdown pass to C.J. Prosise to go ahead 13-6.
"Three turnovers early in the game killed the momentum," Stafford said.
Watson's 33-yard touchdown pass to Duke Johnson gave the Texans a 20-14 lead early in the second quarter.
Watson's first touchdown pass to Fuller early in the fourth put Houston ahead 34-17. He connected again with Fuller, who was wide open, | -0.208274 | -0.348118 | -0.966567 | -1.135438 | [
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Lt. JG. Dr. K'Trevala, Shadow Wind.
Once his shift was over, Aaron began to experience anxiety. And a little fear. A little bit much, to be honest. It was time to go to Sickbay, to perform the extraction procedure for the nanites. The blood transfusion. He was having severe last-minute doubts, and contemplating different scenarios about the possible repercussions of the nanites issue. The idea of starting an investigation himself to determine what the nanites were really, and to be able to verify the true effects they would have on their health, as much as if they were staying or as if they were extracted, crossed his mind several times. But he could not do that. Not only would he put his career at risk by carrying out an independent investigation, but he would also indirectly harm Major Patterson, for sticking his nose where he should not. He had already spoken with the Counselor, the blood transfusion was the right thing to do. And he had promised Sherikova and Bevin that he would do the transfusion. And also to Shadow, who surely would already be preparing the procedure. "It's an easy and safe procedure." That's what they had told him countless times, and what he repeated to himself to gain safety while he was heading inside a Turbolift to Deck 5.
He always thought of the human (or humanoid) body as the most complex of mechanisms. But in it, any error could have serious repercussions. It was true that in his profession there were also duties that could put the crew at risk. Nobody would like to see a Warp Core explode. But it would have to be absolutely exceptional circumstances for that to happen. Although in Engineering, as in most departments, it was also not advisable to make mistakes, he did not think that he was playing with the life of living beings as directly as in Medicine. If someone would make a mistake in Engineering, there are usually thousands of backup systems to compensate, but in Medicine there is no guarantee of anything. He would have to trust the Doctor and the medical devices to do their job perfectly, and that was what worried him the most. Therefore, he always preferred to self-medicate with natural remedies, invading his body as little as possible always. And until now, he had always done well in this way; he did not remember the last time he had a medical intervention, although many times he was simply unable to heal himself and preferred to stay with the pain to be operated on. But they were always simple headaches or stomach aches, never anything so serious as this. The Counselor had already told him, it was a subject that escaped his hands. That is why he should be transfused, even if it would be against his beliefs. "An easy and safe procedure".
Upon entering Sickbay, Aaron greeted Doctor K'Trevala nervously: "Doc - Doctor! Finally I made it, I got to Sickbay. I was having doubts. Muchas dudas. But no, this is definitely the right thing to do. So, how do we proceed? With the blood transfusion. How will the procedure be? What should I do? How safe will it be?".
Shadow was waiting for him in the lounge, a pot of sweet smelling herbal tea on the table beside him as well as two cups and a pot of honey. There were also a platter of sandwiches beside the teapot. "Aaron, come on in and be welcome! I know you have a lot of questions and I want you to know that this is the right thing for you, if that is what you truly believe. I was thinking about what you were talking about and came up with a possible second option that would have the same effect of removing the nanites but with a greater chance of effectiveness than the blood transfusion would have: using the transporter to beam them out of you. There is a technique that was used with Dr Pulaski on the Enterprise-D to filter out the harmful pathogens, in your case, the nanites, and bring you back without them inside you. I'm giving you the second option since I know you would prefer a less medical approach and I know your capabilities in dealing with transporters." Shadow sat down at the table and gestured for Aaron to join him. The PADD laying on the table next to the sandwiches showed the pros and cons of both procedures as well as the percent success rate of removal in each. Shadow and the Engineer both worked with facts and Shadow figured that the table of benefits | 0.879762 | -0.512409 | 0.163962 | 0.043308 | [
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and detriments would be the best way to lay out the arguments for and against both so Aaron could choose his path more wisely.
Aaron looked at Shadow very surprised, his eyes wide open. He sat at the table, facing the Doctor. After reading the contents of the PADD, he commented: "Wow Doctor … This is a completely wonderful idea. ¡Una idea fantástica!. The one of the transporter, I mean. ¡Bien pensado!. I really appreciate your effort, but … do you have any theory to explain what is going to happen to us once the nanites are removed? The Major said that the nanites would simply hunt the cells affected by the zombie mosquitoes, but how can we verify that they are not really fulfilling any other function within our organism?. He looked at Shadow with a raised eyebrow as he drank from the teacup.
"From what I have read about the nanites, and they are NOT a new concept, they do NOT act like a parasitical disease that turns you into some mindless monster bent on destroying the ship or anything else to make them spread themselves further. There have been a number of studies on such organisms and nothing has been found to make the nanites act that way. Others of the implants that the Borg had created is what turned them into the half-machine creatures that they eventually became but, it was not the nanites. They are programmed with a simple healing function but are not designed to take over the behavioral patterns of any individual." Shadow told him, offering him another PADD holding the articles on the Nanites that had been sent out in the Journal of Space Medicine, a newsletter of all the recent advances in the medical arts.
"Hmmmm tío … ", Aaron stammered as he looked at the new PADD while stroking his mustache thoughtfully. "I can understand that the concept of main operation is the same for all devices. Pero … these particular nanites were labeled as classified technology for some reason, right? If at least half of the rumors about Section 31 are partially true, how can we ensure that they didn't do any cloudy modification to them that could affect us?". He paused for another sip of tea and nibbled on a sandwich. "No, sorry. Perdón. I'm talking without thinking. Tío, it was fear that spoke for me, so ignore those last two questions, Doctor. I was speculating. The Major was able to get some nanites out of his body and nothing happened to him, so nothing will happen to us, right?".
Shadow nodded. "That's the prevailing thinking right now and the blueprint for them was scanned in and then modified to be only the killers of the zombie virus before they went totally inert, once their primary function was fulfilled, and unless we go back to those steamy swamps of Vulcan and get bit again, they should stay inactive, and I don't see us heading back there any time soon." He chuckled softly. "At least not for another decade or two…".
"Well, when I heard of your concerns, I tried to learn all I could about the different methods of doing this to make it be the easiest on you, both physically and mentally. And, since it is your life, I wanted you to have as many facts as I could give you to make your decision as to how to proceed." Shadow told him.
"Your efforts are noticed and appreciated, Doctor." Aaron replied as he bowed with palms together. "What should we do with the nanites once they are no longer in the body? Once they are detected by the biofilter, they will be stored in the pattern buffer. Should we erase them?".
"Simple, I'll have them collected into a jar and then let you dispose of it in the Warp core, no mess, no remaining evidence to persecute either you or the Major." Shadow suggested to the Engineer.
"Bueno, although we could also change the phase of the transition coil at the time of the rematerialization to erase them completely from their existence ... but throwing them by the Warp Core will be more fun." Aaron smiled maliciously.
"¡Sin duda alguna! Where, how and when can we start?". Aaron responded by rubbing his hands. "Oh, and perdón. I never thanked you for the snacks and the tea. So: gracias!".
"Da nada, mi amigo! I thought that you might not have had a chance to deal with getting anything, so, I fixed up | 0.534604 | -0.262616 | -0.085857 | -0.158298 | [
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] | 1,330,253 | 1,024 | C4 | 10 | 8 |
a snack for you. And we can start in about 20 minutes as soon as I get your original pattern from the transporter pulled up." Shadow replied as he finally got a sandwich as well and sipped the tea.
"Thank you!", Aaron responded with his mouth full of a sandwich.
Aaron went to the TR 2, with an engineering kit, side by side with Shadow. When they arrived, he commented: "¿Todo listo, Doc?".
Shadow went over to the transporter controls and placed a datahedron on the console as well as a jar on the second transporter pad. "I'm ready if you are, Aaron, but if you want to check over the readings to make sure, I have no objections." Shadow knew that the more the patient felt he had control over the situation he found himself in, the better the outcome usually was. Shadow stepped aside in case Aaron wanted to check the settings for himself before they got busy getting everything going.
"Sí, If you do not mind, I'd like to double check everything. Por las dudas.", Aaron replied as he took out a pure duranium test cylinder. He began to scan the molecular imaging scanner, that was in a cell to the left of the pads, verifying if the resolution of it would be apt to distinguish his molecular patterns from those of the nanites. Then, he opened another cell underneath and checked the particle lock with the same test cylinder, in order to make sure that the calibration would be sufficiently precise to catch the nanites. As everything was correct, he raised up the first transporter pad that was next to the jar, and sacked a magneton scanner from the kit. With it, he scanned the Heisenberg compensator, in order to verify if the sensors would be able to determine the position and momentum of his particles and those of the nanites with the same degree of precision. Relieved to find nothing wrong, he went down and locked the transporter pad and headed for the console, next to Shadow, with the magneton scanner in his hand. He opened a cell under the console, while his back was to the floor, and checked the parameters of the pattern buffer. Realizing that it would be able to store his molecular patterns and those of the nanites separately and safely, he closed the cell and got up to go to the console. In it, he verified in the main program of the transporter if the rematerialization subroutine would be calibrated to safely separate his molecules from those of the nanites. A small part of Aaron's mind wished there was something wrong in the subroutine, to be able to abort the procedure. But no, there was nothing wrong with the subroutine, so he had to contain his fears and address Shadow: "Well Doc … everything's perfecto. I believe. Although ... I'll check everything again for one last time. Just por las dudas. The third time's the charm." Without letting him respond, Aaron grabbed the test cylinder from the kit and began again to check each of the systems in the same systematic way he did before. Once he finished, he gave a long sigh and told Shadow in a little nervously way: "Well, sorry about that Doc. No more excuses ... everything is working perfectly .".
Shadow nodded. "Everything meet your specifications, the way you hoped? We can still do the transfusion if you'd prefer." Shadow was more than willing to let Aaron call the shots for his dealing with the nanites. It would not do for someone in Aaron's position to be petrified with fear at a crucial moment. That fear and the paralyzing terror that went with it, could show up at the worst possible moment, when the ship was under fire and they'd need a cool head that was free to reason out ways of escape when it seemed everything might be lost.
"Yes, yes. Everything's fine.", Aaron responded by shaking his head slightly. "Everything is even better than I hoped. Perfecto, Doctor. And this is better than the transfusion. Much better. More efficient, safer, faster, less invasive .... this is the right thing to do. Lo correcto.". Aaron put the tools in the kit and went to the first pad, next to the jar. He took a deep breath and finally told the Shadow: "Well Doc … estoy listo. You can proceed at your own discretion. Just make sure that you'll rematerialize me with all my limbs in the right place, | 0.53118 | -0.628799 | -0.047814 | 0.012091 | [
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] | 1,330,253 | 2,048 | C4 | 10 | 8 |
Internal Revenue Bulletin: 2011-22
Highlights of This Issue
The IRS Mission
Part III. Administrative, Procedural, and Miscellaneous
Notice 2011-40
Rev. Proc. 2011-31
Part IV. Items of General Interest
Announcement 2011-31
Definition of Terms and Abbreviations
Numerical Finding List
Effect of Current Actions on Previously Published Items
Finding List of Current Actions on Previously Published Items
How to get the Internal Revenue Bulletin
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Notice 2011-40 Notice 2011-40
Renewable electricity production, refined coal production, and Indian coal production; calendar year 2011 inflation adjustment factors and reference prices. This notice announces the calendar year 2011 inflation adjustment factors and reference prices for the renewable electricity production credit, refined coal production credit, and Indian coal production credit under section 45 of the Code.
Rev. Proc. 2011-32 Rev. Proc. 2011-32
2012 inflation adjusted amounts for Health Savings Accounts. This procedure provides the 2012 inflation adjusted amounts for Health Savings Accounts (HSAs) under section 223 of the Code.
Publication 4810, Specifications for Filing Form 8955-SSA, Registration Statement Identifying Separated Participants with Deferred Vested Benefits, Electronically, contains information to file Form 8955-SSA through the IRS FIRE (Filing Information Returns Electronically) system.
Announcement 2011-31 Announcement 2011-31
This document contains a correction to final regulations (T.D. 9518, 2011-17 I.R.B. 710) providing guidance to specified tax return preparers who prepare and file individual income tax returns using magnetic media under section 6011(e)(3) of the Code.
This announcement corrects the nonacquiescence to Robinson Knife Manufacturing Company and Subsidiaries v. Commissioner, 600 F. 3d 121 (2d Cir. 2010), published in I.R.B. 2011-9.
Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.
The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. Bulletin contents are compiled semiannually into Cumulative Bulletins, which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarr | -1.303501 | -0.441679 | 0.065683 | 0.16037 | [
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anted invasions of privacy and to comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury's Office of the Assistant Secretary (Enforcement).
Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.
Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2011
This notice publishes the inflation adjustment factors and reference prices for calendar year 2011 for the renewable electricity production credit, the refined coal production credit, and the Indian coal production credit under section 45 of the Internal Revenue Code. The 2011 inflation adjustment factors and reference prices are used in determining the availability of the credits. The 2011 inflation adjustment factors and reference prices apply to calendar year 2011 sales of kilowatt-hours of electricity produced in the United States or a possession thereof from qualified energy resources and to calendar year 2011 sales of refined coal and Indian coal produced in the United States or a possession thereof.
Section 45(a) provides that the renewable electricity production credit for any tax year is an amount equal to the product of 1.5 cents multiplied by the kilowatt hours of specified electricity produced by the taxpayer and sold to an unrelated person during the tax year. This electricity must be produced from qualified energy resources and at a qualified facility during the 10-year period beginning on the date the facility was originally placed in service.
Section 45(b)(1) provides that the amount of the credit determined under section 45(a) is reduced by an amount which bears the same ratio to the amount of the credit as (A) the amount by which the reference price for the calendar year in which the sale occurs exceeds 8 cents, bears to (B) 3 cents. Under section 45(b)(2), the 1.5 cent amount in section 45(a), the 8 cent amount in section 45(b)(1), the $4.375 amount in section 45(e)(8)(A), and in section 45(e)(8)(B)(i), the $2.00 amount in section 45(e)(8)(D)(ii)(I), the reference price of fuel used as feedstock (within the meaning of section 45(c)(7)(A)) in 2002 are each adjusted by multiplying the amount by the inflation adjustment factor for the calendar year in which the sale occurs. If any amount as increased under the preceding sentence is not a multiple of 0.1 cent, the amount is rounded to the nearest multiple of 0.1 cent.
Section 45(c)(1) defines qualified energy resources as wind, closed-loop bi | -0.944646 | 0.361418 | 0.221028 | 1.164498 | [
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omass, open-loop biomass, geothermal energy, solar energy, small irrigation power, municipal solid waste, qualified hydropower production, marine and hydrokinetic renewable energy.
Section 45(d)(1) defines a qualified facility using wind to produce electricity as any facility owned by the taxpayer that is originally placed in service after December 31, 1993, and before January 1, 2013. See section 45(e)(7) for rules relating to the inapplicability of the credit to electricity sold to utilities under certain contracts.
Section 45(d)(2)(A) defines a qualified facility using closed-loop biomass to produce electricity as any facility (i) owned by the taxpayer that is originally placed in service after December 31, 1992, and before January 1, 2014, or (ii) owned by the taxpayer which before January 1, 2014, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052. Section 45(d)(2)(C) provides that in the case of a qualified facility described in section 45(d)(2)(A)(ii), (i) the 10-year period referred to in section 45(a) is treated as beginning no earlier than the date of enactment of section 45(d)(2)(B)(i); and (ii) if the owner of the facility is not the producer of the electricity, the person eligible for the credit allowable under section 45(a) is the lessee or the operator of the facility.
Section 45(d)(3)(A) defines a qualified facility using open-loop biomass to produce electricity as any facility owned by the taxpayer which (i) in the case of a facility using agricultural livestock waste nutrients, (I) is originally placed in service after the date of enactment of section 45(d)(3)(A)(i)(I) and before January 1, 2014, and (II) the nameplate capacity rating of which is not less than 150 kilowatts; and (ii) in the case of any other facility, is originally placed in service before January 1, 2014. In the case of any facility described in section 45(d)(3)(A), if the owner of the facility is not the producer of the electricity, section 45(d)(3)(C) provides that the person eligible for the credit allowable under section 45(a) is the lessee or the operator of the facility.
Section 45(d)(4) defines a qualified facility using geothermal or solar energy to produce electricity as any facility owned by the taxpayer which is originally placed in service after the date of enactment of section 45(d)(4) and before January 1, 2014 (January 1, 2006, in the case of a facility using solar energy). A qualified facility using geothermal or solar energy does not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.
Section 45(d)(5) defines a qualified facility using small irrigation power to produce electricity as any facility owned by the taxpayer which is originally placed in service after the date of enactment of section 45(d)(5) and before October 22, 2008.
Section 45(d)(6) defines a qualified facility using gas derived from the biodegradation of municipal solid waste to produce electricity as any facility owned by the taxpayer which is originally placed in service after the date of enactment of section 45(d)(6) and before January 1, 2014.
Section 45(d)(7) defines a qualified facility (other than a facility described in paragraph (6)) that burns municipal solid waste to produce electricity as any facility owned by the taxpayer which is originally placed in service after the date of enactment of section 45(d | -1.539085 | 0.038657 | -0.274173 | 1.076052 | [
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)(7) and before January 1, 2014. A qualified facility burning municipal solid waste includes a new unit placed in service in connection with a facility placed in service on or before the date of enactment of section 45(d)(7), but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.
Section 45(d)(8) provides in the case of a facility that produces refined coal, the term "refined coal production facility" means (i) with respect to a facility producing steel industry fuel, any facility (or any modification to a facility) which is placed in service before January 1, 2010, and (ii) with respect to any other facility producing refined coal, and facility placed in service after the date of the enactment of the American Jobs Creation Act of 2004 and before January 1, 2010.
Section 45(d)(9) defines a qualified facility producing qualified hydroelectric production described in section 45(c)(8) as (A) any facility producing incremental hydropower production, but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in section 45(c)(8)(B) placed in service after the date of enactment of section 45(d)(9) and before January 1, 2014, and (B) any other facility placed in service after the date of enactment of section 45(d)(9) and before January 1, 2014. Section 45(d)(9)(C) provides that in the case of a qualified facility described in section 45(d)(9)(A), the 10-year period referred to in section 45(a) is treated as beginning on the date the efficiency improvements or additions to capacity are placed in service.
Section 45(d)(10) provides in the case of a facility that produces Indian coal, the term "Indian coal production facility" means a facility which is placed in service before January 1, 2009.
Section 45(d)(11) provides in the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term "qualified facility" means any facility owned by the taxpayer which (i) has a nameplate capacity rating of at least 150 kilowatts, and (ii) which is originally placed in service on or after the date of the enactment of this paragraph and before January 1, 2012.
Section 45(e)(8)(A) provides that the refined coal production credit is an amount equal to $4.375 per ton of qualified refined coal (i) produced by the taxpayer at a refined coal production facility during the 10-year period beginning on the date the facility was originally placed in service, and (ii) sold by the taxpayer (I) to an unrelated person and (II) during the 10-year period and the tax year. Section 45(e)(8)(B) provides that the amount of credit determined under section 45(e)(8)(A) is reduced by an amount which bears the same ratio to the amount of the increase as (i) the amount by which the reference price of fuel used as feedstock (within the meaning of section 45(c)(7)(A)) for the calendar year in which the sale occurs exceeds an amount equal to 1.7 multiplied by the reference price for such fuel in 2002, bears to (ii) $8.75. Section 45(e)(8)(D)(ii)(I) provides that in the case of a taxpayer who produces steel industry fuel, subparagraph (A) shall be applied by substituting "2.00 per barrel-of-oil equivalent" for $4.375 per ton." Section 45(e)(8)(D)(ii)(II) provides that in lieu of the 10-year period referred to in clauses (i) and (ii)(II) of subparagraph (A), the credit period shall be the period beginning in the later of the date such facility was originally placed-in-service, or October 1, 2008, and ending on the later of December 31, 2009, or the date which is 1 year after the date such facility or the modifications described in clause (iii) were placed in service. Section 45(e)(8)(D | -1.604829 | -0.153388 | -0.583159 | 1.055241 | [
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)(ii)(III) provides that subparagraph (B) (dealing with the phaseout of the credit) will not apply.
Section 45(e)(10)(A) provides in the case of a producer of Indian coal, the credit determined under section 45 for any taxable year shall be increased by an amount equal to the applicable dollar amount per ton of Indian coal (i) produced by the taxpayer at an Indian coal production facility during the 7-year period beginning on January 1, 2006, and (ii) sold by the taxpayer (I) to an unrelated person, and (II) during such 7-year period and such taxable year.
Section 45(e)(10)(B)(i) defines "applicable dollar amount" for any taxable year as (I) $1.50 in the case of calendar years 2006 through 2009, and (II) $2.00 in the case of calendar years beginning after 2009.
Section 45(e)(2)(A) requires the Secretary to determine and publish in the Federal Register each calendar year the inflation adjustment factor and the reference price for the calendar year. The inflation adjustment factors and the reference prices for the 2011 calendar year were published in the Federal Register on April 19, 2011 (75 Fed. Reg. 21947).
Section 45(e)(2)(B) defines the inflation adjustment factor for a calendar year as the fraction the numerator of which is the GDP implicit price deflator for the preceding calendar year and the denominator of which is the GDP implicit price deflator for the calendar year 1992. The term "GDP implicit price deflator" means the most recent revision of the implicit price deflator for the gross domestic product as computed and published by the Department of Commerce before March 15 of the calendar year.
Section 45(e)(2)(C) provides that the reference price is the Secretary's determination of the annual average contract price per kilowatt hour of electricity generated from the same qualified energy resource and sold in the previous year in the United States. Only contracts entered into after December 31, 1989, are taken into account.
Under section 45(e)(8)(C), the determination of the reference price for fuel used as feedstock within the meaning of section 45(c)(7)(A) is made according to rules similar to the rules under section 45(e)(2)(C).
Under section 45(e)(10)(B)(ii), in the case of any calendar year after 2006, each of the dollar amounts under section 45(e)(10)(B)(i) shall be equal to the product of such dollar amount and the inflation adjustment factor determined under section 45(e)(2)(B) for the calendar year, except that section 45(e)(2)(B) shall be applied by substituting 2005 for 1992.
INFLATION ADJUSTMENT FACTORS AND REFERENCE PRICES
The inflation adjustment factor for calendar year 2011 for qualified energy resources and refined coal is 1.4459. The inflation adjustment factor for Indian coal is 1.1066. The reference price for calendar year 2011 for facilities producing electricity from wind (based upon information provided by the Department of Energy) is 4.68 cents per kilowatt hour. The reference prices for fuel used as feedstock within the meaning of section 45(c)(7)(A), relating to refined coal production (based upon information provided by the Department of Energy) are $31.90 per ton for calendar year 2002 and $55.66 per ton for calendar year 2011. The reference prices for facilities producing electricity from closed-loop biomass, open-loop biomass, geothermal energy, solar energy, small irrigation power, municipal solid waste, qualified hydropower production, marine and hydrokinetic energy have not been determined for calendar year 2011.
PHASE-OUT CALCULATION
Because the 2011 reference price for electricity produced from wind does not exceed 8 cents multiplied by the inflation adjustment factor, the phaseout of the credit provided in section 45(b)(1) does not apply to such electricity | -1.245974 | 0.229807 | -0.059227 | 1.232134 | [
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sold during calendar year 2011. Because the 2011 reference price of fuel used as feedstock for refined coal does not exceed the $31.90 reference price of such fuel in 2002 multiplied by the inflation adjustment factor and 1.7, the phaseout of credit provided in section 45(e)(8)(B) does not apply to refined coal sold during calendar year 2011. Further, for electricity produced from closed-loop biomass, open-loop biomass, geothermal energy, solar energy, small irrigation power, municipal solid waste, qualified hydropower production, marine and hydrokinetic energy, the phaseout of credit provided in section 45(b)(1) does not apply to such electricity sold during calendar year 2011.
CREDIT AMOUNT BY QUALIFIED ENERGY RESOURCE AND FACILITY, REFINED COAL, AND INDIAN COAL
As required by section 45(b)(2), the 1.5 cent amount in section 45(a)(1), the 8 cent amount in section 45(b)(1), the $4.375 amount in section 45(e)(8)(A) and the $2.00 amount in § 45(e)(8)(D) are each adjusted by multiplying such amount by the inflation adjustment factor for the calendar year in which the sale occurs. If any amount as increased under the preceding sentence is not a multiple of 0.1 cent, such amount is rounded to the nearest multiple of 0.1 cent. In the case of electricity produced in open-loop biomass facilities, small irrigation power facilities, landfill gas facilities, trash combustion facilities, qualified hydropower facilities, marine and hydrokinetic renewable energy, section 45(b)(4)(A) requires the amount in effect under section 45(a)(1) (before rounding to the nearest 0.1 cent) to be reduced by one-half. Under the calculation required by section 45(b)(2), the credit for renewable electricity production for calendar year 2011 under section 45(a) is 2.2 cents per kilowatt hour on the sale of electricity produced from the qualified energy resources of wind, closed-loop biomass, geothermal energy, and solar energy, and 1.1 cent per kilowatt hour on the sale of electricity produced in open-loop biomass facilities, small irrigation power facilities, landfill gas facilities, trash combustion facilities, qualified hydropower facilities, marine and hydrokinetic energy facilities. Under the calculation required by section 45(b)(2), the credit for refined coal production for calendar year 2009 under section 45(e)(8)(A) is $6.33 per ton on the sale of qualified refined coal. The credit for steel industry fuel is $2.89 per barrel-of-oil equivalent of steel industry fuel sold. The credit for Indian coal production for calendar year 2011 under section 45(e)(10)(B) is $2.20 per ton on the sale of Indian coal.
DRAFTING AND CONTACT INFORMATION
The principal author of this notice is Philip Tiegerman of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this notice contact Mr. Tiegerman at (202) 622-3110 (not a toll-free call).
Following is a list of related instructions and forms for filing Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, electronically:
Current Instructions for Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
Form 4419 — Application for Filing Information Returns Electronically
The Internal Revenue Service (IRS), Information Returns Branch (IRB) encourages filers to make copies of the blank forms in the back of this publication for future use. These forms can also be obtained by calling 1-800-TAX-FORM (1-800-829-3676). You can also download forms and publications from the IRS web site at IRS.gov.
The Filing Information Returns | -1.26515 | 0.03239 | -0.264345 | 0.639022 | [
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Electronically (FIRE) system will be down December 16, 2011 through January 2, 2012, for programming updates. It is not operational during this time for submissions.
Use this Revenue Procedure to prepare the current plan year and prior plan year information returns for submission to Internal Revenue Service (IRS) electronically.
This Revenue Procedure may not be revised every year. Updates will be printed as needed in the Internal Revenue Bulletin. General Instructions for Form 8955-SSA are revised every year. Be sure to consult current instructions when preparing Form 8955-SSA.
Part A. General
Revenue Procedures are generally revised periodically to reflect legislative and form changes. Comments concerning this Revenue Procedure, or suggestions for making it more helpful, can be addressed to:
Information Reporting Program
230 Murall Drive, Mail Stop 4360
Sec. 1. Purpose
.01 The purpose of this Revenue Procedure is to provide the specifications for filing Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, with Internal Revenue Service/Information Returns Branch (IRS/IRB) electronically through the FIRE (Filing Information Returns Electronically) System. This Revenue Procedure must be used to prepare current and prior year information returns filed beginning January 1, 2011, and received by FIRE by December 31, 2011.
.02 Electronic reporting of Form 8955-SSA eliminates the need to submit paper documents to the IRS. CAUTION: Do not send Copies of the paper forms to IRS for any forms filed electronically. This will result in duplicate filing.
.03 Generally, the box names on the paper Form 8955-SSA correspond with the fields used to file electronically; however, if discrepancies occur, the instructions in this Revenue Procedure govern.
.04 Refer to Part A, Sec.6, for definitions of terms used in this publication.
.05 The following instructions and publications provide more detailed filing procedures for certain information returns:
Instructions for Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.
Publication 3609, Filing Information Returns Electronically (FIRE)
Sec. 2. Where To File and How to Contact the IRS, Information Returns Branch (IRB)
.01 All information returns filed electronically are processed at IRS/IRB. General inquiries concerning the filing of 8955-SSA Forms should be sent to the following address:
Information Returns Branch
Attn: 8955-SSA Reporting
.02 To request an extension to file Form 8955-SSA, submit a Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, before the due date of the Form 8955-SSA to the following address:
Internal Revenue Service Center
Ogden, UT 84201-0024
.03 The telephone numbers for electronic filing inquiries are:
Information Returns Branch Centralized Call Site
Outside the U.S. 304-263-8700
e-mail at [email protected]
304-579-4827 — TDD
(Telecommunication Device for the Deaf)
Within the U.S. — 877-477-0572
Outside the U.S. — 304-579-4105
Electronic Filing — FIRE System
http://fire.irs.gov
Tax Exempt/Government Entities (TE/GE) Helpline
TO OBTAIN FORMS:
1-800-TAX-FORM (1-800-829-3676)
IRS.gov — IRS Web Site access to forms and publications
.04 The current Instructions for Form 8955-SSA have been included in Publication 4810 for your convenience.
.05 Requests for paper Form 8955-SSA should be made by calling the I | -1.467862 | -0.528972 | 0.39476 | 0.097937 | [
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RS number 1-800-TAX-FORM (1-800-829-3676) or via the IRS Web Site at IRS.gov/formspubs. File paper forms, schedules, statements, and attachments at the following address: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.
.06 Filers should not contact IRS/IRB if they have received a penalty notice and need additional information or are requesting an abatement of the penalty. A penalty notice contains an IRS representative's name and/or telephone number for contact purposes; or, the filer may be instructed to respond in writing to the address provided. IRS/IRB does not issue penalty notices and does not have the authority to abate penalties. For penalty information, refer to the Penalty section of the current Instructions for Form 8955-SSA.
.07 Electronic Products and Services Support, Information Returns Branch, Customer Service Section (IRB/CSS), answers electronic, paper filing, and tax law questions from the payer community relating to the correct preparation and filing of business information returns (Forms 1096, 1097, 1098, 1099, 5498, 8027, and W-2G). IRB/CSS also answers questions relating to the electronic filing of Forms 8955-SSA. Call 1-800-455-7438 for specific information on 8955-SSA filing. Filers with inquiries regarding tax law issues and paper filing of Form 8955-SSA should call the TE/GE Help Line at 877-829-5500. Inquiries dealing with backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identification numbers are also addressed by IRB/CSS. Assistance is available year-round to payers, transmitters, and employers nationwide, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Time, by calling 1-866-455-7438 or via e-mail at [email protected]. Do not include Social Security Numbers (SSNs) or Employer Identification Numbers (EINs) in e-mail correspondence. Electronic mail is not secure and the information could be compromised. The Telecommunications Device for the Deaf (TDD) toll number is 304-579-4827. Call as soon as questions arise to avoid the busy filing seasons. Recipients of information returns (payees) should continue to contact 1-800-829-1040 with any questions on how to report the information returns data on their tax returns.
Sec. 3. Form 4419, Application for Filing Information Returns Electronically (FIRE)
.01 Transmitters (See Part A, Section 6 for definition) are required to submit Form 4419, Application for Filing Information Returns Electronically (FIRE), to request authorization to file Form 8955-SSA with IRS/IRB. A single Form 4419 may be filed. IRS/IRB encourages transmitters who file for multiple plan administrators to submit one application and to use the assigned Transmitter Control Code (TCC) for all. Form 4419 may be faxed to IRS/IRB within the U.S. at 877-477-0572 or outside the U.S. at 304-579-4105. Plan administrators may also choose to submit Form 8955-SSA on paper.
Note: EXCEPTIONS — In order to file additional form types, a different TCC must be assigned. Submit another Form 4419 for filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G, Form 1042-S, and Form 8027. See the back of Form 4419 for detailed instructions.
.02 Form 4419 may be submitted anytime during the year; however, it must be submitted to IRS/ | -1.843153 | -0.635067 | -0.341067 | -0.284465 | [
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IRB at least 30 days before the due date of the return(s) for current year processing. This will allow IRS/IRB the minimum amount of time necessary to process and respond to applications.
.03 Electronically filed returns may not be submitted to IRS/IRB until the application has been approved. Please read the instructions on the back of Form 4419 carefully. A Form 4419 is included in Publication 4810 for the filer's use. This form may be photocopied. Additional forms may be obtained by calling 1-800-TAX-FORM (1-800-829-3676). The form is also available at IRS.gov.
.04 Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) beginning with the digit "6", to be used only for Form 8955-SSA, will be assigned and included in an approval letter. The TCC must be coded in the Transmitter "T" Record. If a transmitter uses more than one TCC to file, each TCC must be reported on a separate electronic transmission.
.05 If any of the information (name, TIN or address) on the Form 4419 changes, please notify IRS/IRB in writing so the IRS/IRB database can be updated. The transmitter should include the TCC in all correspondence.
.06 Please make sure you submit your electronic files using the correct TCC. The FIRE System creates a filename that includes the TCC and a four-digit sequence number. All files submitted through the FIRE System will have a unique filename assigned.
.07 If a plan administrator's files are prepared by a service bureau, it may not be necessary to submit an application to obtain a TCC. Some service bureaus will produce files, code their own TCC on the file, and send it to IRS/IRB for the plan administrator. Other service bureaus will prepare electronic files for the plan administrator to submit directly to IRS/IRB. These service bureaus may require the plan administrators to obtain a TCC to be coded in the Transmitter "T" Record. The plan administrator should contact their service bureaus for further information.
.08 Once a transmitter is approved to file electronically, it is not necessary to reapply each year unless:
The plan administrator has discontinued filing electronically for two consecutive years; the plan administrator's TCC may have been reassigned by IRS/IRB. Plan administrators who are aware that the TCC assigned will no longer be used are requested to notify IRS/IRB so these numbers may be reassigned; or
The plan administrator's electronic files were transmitted in the past by a service bureau using the service bureau's TCC, but now the plan administrator has computer equipment compatible with that of IRS/IRB and wishes to prepare his or her own files. The plan administrator must request a TCC by filing Form 4419.
.09 One Form 4419 may be submitted per TIN. If a single transmitter needs to transmit more than 9,999 files in a single calendar year, contact IRS/IRB toll-fee at 866-455-7438. Only one TCC will be issued per TIN unless the filer has checked the application for the following forms in addition to the Form 8955-SSA: Forms 1097, 1098, 1099, 3921, 3922, 5498, W-2G, 8027 and 1042-S. A separate TCC will be assigned for these forms.
.10 Approval to file does not imply endorsement by IRS/IRB of any computer software or of the quality of tax preparation services provided by a service bureau or software vendor.
Sec. 4. Due Dates
.01 The due dates for filing paper returns with IRS also applies to electronic filing of Form 8955-SSA.
.02 Form 8955-SSA filed electronically must be submitted to IRS/IRB on or before the due date. The due date for Form 8955-SSA is the end of the 7th month after the end of the plan year.
.03 An extension may be requested by filing Form 5558 before the due | -1.514431 | -0.373047 | 0.075194 | 0.269627 | [
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date of the Form 8955-SSA. Mail Form 5558 to Internal Revenue Service Center, Ogden, UT, 84201-0024. If an automatic extension is granted, the extended due date is the 15th day of the 3rd month following the last day of the plan year.
.04 If any due date falls on a Saturday, Sunday or legal holiday, the return or statement is considered timely if filed or furnished on the next day that is not a Saturday, Sunday, or legal holiday.
Sec. 5. Amended Returns
.01 If you filed a Form 8955-SSA with the IRS/IRB and later discovered an error with the filing after IRS/IRB accepted your file; you must send an amended 8955-SSA.
.02 Amended returns should be filed as soon as possible. When a record is incorrect, all fields on that record must be completed with the correct information. Resubmit the entire file again with the amended returns.
.03 Prior year data, original and amended returns, must be filed according to the requirements of this Revenue Procedure. If submitting prior year amended returns, use the record format for the current year and submit in a separate transmission. However, use the actual year designation of the amended return in Field Positions 2-5 of the "T" Record. A separate electronic transmission must be made for each plan year.
.04 All paper returns, whether original or amended, must be filed with Department of the Treasury Service Center, Internal Revenue Service, Ogden, UT 84201-0024.
Sec. 6. Definition of Terms
Amended Return An amended return is an information return submitted by the transmitter to amend an information return that was previously submitted to and processed by IRS/IRB, but contained erroneous information.
Employer Identification Number (EIN) A nine-digit number assigned by IRS for Federal tax reporting purposes.
Electronic Filing Submission of information returns electronically via the Internet. See Part B of this publication for specific information on electronic filing.
File For purposes of this Revenue Procedure, a file consists of one Transmitter "T" Record at the beginning of the file, a Sponsor "S" Record, followed by the Administrator "A" Record, and Participant "P" Record (s) ending with the last record on the file, and the End of Transmission "F" Record. Nothing should be reported after the End of Transmission "F" Record.
Filer Person (may be plan administrator, plan sponsor and/or transmitter) submitting information returns to IRS.
Information Return The vehicle for a plan administrator to submit required information concerning recipients to IRS.
Participant Generally, for these purposes, any individual entitled to receive benefits under a plan.
Plan Administrator The person designated by the plan, or in the absence of a designation, as either (1) the employer (in the case of the plan maintained by a single employer) or (2) the association, committee, or joint board of trustees who maintain the plan (in case of a plan maintained by more than one employer).
Record A record contains specific information for the filing of Form 8955-SSA. Records include the Transmitter "T" Record, the Sponsor "S" Record, the plan Administrator "A" Record, the Participant "P" Record and the "F" End of Transmission Record. All records are a fixed length of 750 positions.
Service Bureau Person or organization with whom the plan administrator has a contract to prepare and/or submit information return files to IRS/IRB. A parent company submitting data for a subsidiary is not considered a service bureau.
Social Security Number (SSN) A nine-digit number assigned by Social Security Administration to an individual for wage and tax reporting purposes.
Special Character Any character that is not a numeric, an alpha, or a blank.
Sponsor Refers to the sponsor of the plan, generally is one of the following (1) the employer (in case of a plan maintained by a single employer), (2) the employee organization (in case of a plan maintained by an employee organization), or (3) the association, committee, or joint board of trustees of the parties who maintain the plan (in the case of a plan maintained jointly by one or more employers and one or more employee organizations, or by two or | -1.541824 | -0.3611 | 0.085339 | 0.399696 | [
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29892,
470,
491,
1023,
470
] | 1,330,254 | 9,216 | CommonCrawl | 3 | 13 |
more employers).
Taxpayer Identification Number(TIN) Refers to either an Employer Identification Number (EIN) or a Social Security Number (SSN).
Transmitter Refers to the person or organization submitting file(s) electronically. The transmitter may be the plan administrator or agent of the plan administrator.
Transmitter Control Code (TCC) A five-character alpha/numeric number assigned by IRS/IRB to the transmitter prior to filing electronically. An application Form 4419 must be filed with IRS/IRB to receive this number. This number is inserted in the Transmitter "T" Record (field positions 16-20) of the file and must be present before the file can be processed. Transmitter Control Codes assigned to Form 8955-SSA transmitters will always begin with "6".
Vendor Vendors include service bureaus that produce information return files electronically for plan administrators. Vendors also include companies that provide software for those who wish to produce their own electronic files.
Sec. 7. State Abbreviations
.01 The following table provides state and U.S. territory abbreviations that are to be used when developing the state code portion of address fields.
Alabama AL Kansas KS No. Mariana Islands MP
Alaska AK Kentucky KY Ohio OH
American Samoa AS Louisiana LA Oklahoma OK
Arizona AZ Maine ME Oregon OR
Arkansas AR Maryland MD Pennsylvania PA
California CA Massachusetts MA Puerto Rico PR
Colorado CO Michigan MI Rhode Island RI
Connecticut CT Minnesota MN South Carolina SC
Delaware DE Mississippi MS South Dakota SD
District of Columbia DC Missouri MO Tennessee TN
Federated States of Micronesia FM Montana MT Texas TX
Florida FL Nebraska NE Utah UT
Georgia GA Nevada NV Vermont VT
Guam GU New Hampshire NH Virginia VA
Hawaii HI New Jersey NJ U.S. Virgin Islands VI
Idaho ID New Mexico NM Washington WA
Illinois IL New York NY West Virginia WV
Indiana IN North Carolina NC Wisconsin WI
Iowa IA North Dakota ND Wyoming WY
.02 When reporting APO/FPO addresses use the following format:
Recipient Payee Name PVT Willard J. Doe
Recipient Mailing Address Company F, PSC Box 100 167 Infantry REGT
Recipient Payee City APO (or FPO)
Recipient Payee State AE, AA, or AP*
Recipient Payee ZIP Code 098010100
*AE is the designation for ZIP codes beginning with 090-098, AA for ZIP code 340, and AP for ZIP codes 962-966.
Sec. 8. Foreign Country Codes
.01 The following table provides the Foreign Country Codes that are to be used when developing the country code portion of address fields.
Foreign Country Codes
AF Afghanistan GZ Gaza Strip NE Niue
AL Albania GG Georgia NF Norfolk Island
AG Algeria GM Germany CQ Northern Mariana Island
AQ American Samoa GH Ghana NO Norway
AN Andorra GI Gibraltar MU Oman
AO Angola GO Glorioso Islands OC Other Countries
AV Anguilla GR Greece PK Pakistan
AY Antarctica GL Greenland LQ Palmyra Atoll
AC Antigua and Barbuda GJ Grenada PS Palau
AR Argentina GP Guadeloupe PM Panama
AM Armenia GQ Guam PP Papua-New Guinea
AA Aruba GT Guatemala PF Paracel Islands
AT Ashmore and Cartier Islands GK Guernsey PA Paraguay
AS Australia GV Guinea PE Peru
AU Austria PU Guinea-Bissau RP Philippines
AJ Azerbaijan GY Guyana PC Pitcairn Islands
BF Bahamas HA Haiti PL Poland
BA Bahrain HM Heard Island and McDonald Islands PO Portugal
FQ Baker Islands HO Honduras RQ Puerto Rico
BG Bangladesh HK Hong Kong QA Qatar
BB Barbados HQ Howland Island RE Reunion
BS Bassas da India HU Hungary RO Romania
BO Belarus IC Iceland RS Russia
BE Belgium IN India RW Rwanda
BH Bel | -1.700706 | 0.052535 | -0.33219 | -0.398275 | [
-1.711663784787965,
-1.6897489779239847
] | [
0.11968330109886444,
-0.014613842499364454
] | [
-0.14292268432816155,
-0.5214566573667637
] | [
-0.29617090589564243,
-0.5003784719534938
] | 1,024 | [
512,
512
] | [
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467,
13,
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2747,
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] | 1,330,254 | 10,240 | CommonCrawl | 0 | 3 |
ize ID Indonesia WS Samoa and Western Samoa
BN Benin IR Iran SM San Marino
BD Bermuda IZ Iraq TP Sao Tome and Principe
BT Bhutan EI Ireland SA Saudi Arabia
BL Bolivia IS Israel SG Senegal
BK Bosnia-Herzegovina IT Italy SE Seychelles
BC Botswana JM Jamaica SL Sierra Leone
BV Bouvet Island JN Jan Mayen SN Singapore
BR Brazil JA Japan LO Slovakia
IO British Indian Ocean Territory DQ Jarvis Island SI Slovenia
VI British Virgin Islands JE Jersey BP Solomon Islands
BX Brunei JQ Johnston Atoll SO Somalia
BU Bulgaria JO Jordan SF South Africa
UV Burkina Faso JU Juan de Nova Island SX South Georgia and the South Sandwich Islands
BM Burma KZ Kazakhstan SP Spain
BY Burundi KE Kenya PG Spratly Islands
CB Cambodia KQ Kingman Reef CE Sri Lanka
CM Cameroon KR Kiribati SH St. Helena
CA Canada KN Korea, Democratic People's Republic of (North) SC St. Kitts and Nevis
CV Cape Verde KS Korea, Republic of (South) ST St. Lucia Island
CJ Cayman Islands KU Kuwait SB St. Pierre and Miquelon
CT Central African Republic KG Kyrgyzstan VC St. Vincent and the Grenadines
CD Chad LA Laos SU Sudan
CI Chile LG Latvia NS Suriname
CH China LE Lebanon SV Svalbard
KT Christmas Island LT Lesotho WZ Swaziland
IP Clipperton Island LI Liberia SW Sweden
CK Cocos (Keeling) Islands LY Libya SZ Switzerland
CO Colombia LS Liechtenstein SY Syria
CN Comoros LH Lithuania TW Taiwan
CF Congo (Democratic Republic) LU Luxembourg TI Tajikistin
CW Cook Islands MC Macau TZ Tanzania
CR Coral Sea Islands MK Macedonia TH Thailand
VP Corsica MA Madagascar TO Togo
CS Costa Rica MI Malawi TL Tokelau
IV Cote D'Ivoire (Ivory Coast) MY Malaysia TN Tonga
HR Croatia MV Maldives TD Trinidad and Tobago
CU Cuba ML Mali TE Tromelin Island
CY Cyprus MT Malta TS Tunisia
EZ Czech Republic IM Man, Isle of TU Turkey
DA Denmark RM Marshall Islands TX Turkmenistan
DJ Djibouti MB Martinique TK Turks and Caicos Islands
DO Dominica MR Mauritania TV Tuvalu
DR Dominican Republic MP Mauritius UG Uganda
TT East Timor MF Mayotte UP Ukraine
EC Ecuador MX Mexico TC United Arab Emirates
EG Egypt MQ Midway Islands UK United Kingdom (England, Northern Ireland, Scotland, and Wales)
ES El Salvador MD Moldova UC Unknown Country
EK Equatorial Guinea MN Monaco UY Uruguay
ER Eritrea MG Mongolia UZ Uzbekistan
EN Estonia MH Montserrat NH Vanuatu
ET Ethiopia MO Morocco VT Vatican City
EU Europa Island MZ Mozambique VE Venezuela
FK Falkland Islands (Islas Malvinas) WA Namibia VM Vietnam
FO Faroe Islands NR Nauru VQ Virgin Islands
FM Federated States of Micronesia BQ Navassa Island WQ Wake Island
FJ Fiji NP Nepal WF Wallis and Futuna
FI Finland NL Netherlands WE West Bank
FR France NT Netherlands Antilles WI Western Sahara
FG French Guinea NC New Caledonia YM Yemen (Aden)
FP French Polynesia NZ New Zealand YO Yugoslavia
FS French Southern and Antarctic Lands NU Nicaragua ZA Zambia
GB Gabon NG Niger ZI Zimbabwe
GA The Gambia NI Nigeria
Part B. Electronic Filing Specifications
Note 1: The FIRE System DOES NOT provide fill-in forms. Filers must program files according to the Record Layout Specifications contained in this publication. For a list of software providers, log on to IRS.gov and go to the Approved IRS e | -1.865067 | -0.606864 | -1.390753 | -1.270384 | [
-1.8869822396998064,
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] | [
-1.654522335457186,
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] | [
-1.4108580658420034,
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] | 1,330,254 | 11,264 | CommonCrawl | 0 | 3 |
-file for Business Providers link.
Note 2: The FIRE System may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for maintenance.
Sec. 1. General
.01 Filing Forms 8955-SSA through the FIRE (Filing Information Returns Electronically) System (originals and amended) is the method of filing for plan administrators who wish to file electronically instead of filing on paper.
.02 All electronic filing of information returns are received at IRS/IRB via the FIRE System. To connect to the FIRE System, point your browser to http://fire.irs.gov.
The system is designed to support the electronic filing of information returns only.
.03 The electronic filing of information returns is not affiliated with any other IRS electronic filing programs.
Filers must obtain separate approval to participate in each program. Only inquiries concerning electronic filing of information returns should be directed to IRS/IRB.
.04 Files submitted to IRS/IRB electronically must be in standard ASCII code. Do not send paper forms with the same information as electronically submitted files. This would create duplicate reporting.
.05 Current and prior year data must be submitted in separate electronic transmissions. Each plan year must be a separate electronic file.
.06 Filers who have prepared their information returns in advance of the due date can submit their file any time after the plan year ends.
.07 Plan administrators should retain a copy of the information returns filed with IRS/IRB or have the ability to reconstruct the data for at least 3 years from the due date of the returns.
.08 See Part C, Record Format Specifications and Record Layouts, for the proper record format.
Sec. 2. Electronic Filing Approval Procedure
.01 Filers must obtain a Transmitter Control Code (TCC) prior to submitting files electronically. Refer to Part A, Sec. 3, for information on how to obtain a TCC.
.02 Once a TCC is obtained, electronic filers create their own user ID, password and PIN (Personal Identification Number) and do not need prior or special approval. See Part B, Sec. 5, for more information on the PIN.
.03 If a filer is submitting files for more than one TCC, it is not necessary to create a separate User ID and password for each TCC.
.04 For all passwords, it is the user's responsibility to remember the password and not allow the password to be compromised. Passwords are user created at first logon and must be 8 alpha/numerics containing at least 1 uppercase, 1 lowercase, and 1 numeric. However, filers who forget their password or PIN, can call 1-866-455-7438 for assistance. The FIRE System will require users to change their passwords periodically. Users can change their passwords at any time from the Main Menu. Prior passwords cannot be used.
Sec. 3. Test Files
.01 Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to test hardware and software. Generally, testing is available between November 1 and February 15. To connect to the FIRE test System, point your browser to http://fire.test.irs.gov.
.02 IRS/IRB encourages first time electronic filers to submit a test.
.03 The test file must consist of a sample of each type of record:
Transmitter "T" Record (all fields marked required must include transmitter information)
Sponsor "S" Record
Administrator "A" Record
Multiple Participant "P" Records (at least 11 "P" Records per each "T" Record)
End of Transmission "F" Record (See Part C for record formats.)
.04 Use the Test Indicator "T" in Field Position 28 of the "T" Record to show this is a test file.
.05 IRS/IRB will check the file to ensure it meets the specifications of this Revenue Procedure.
For current filers, sending a test file will provide the opportunity to ensure their software reflects any programming changes.
.06 Filers who encounter problems while transmitting the electronic test file can contact IRS/IRB at 1-866-455-7438 for assistance.
.07 Within | -1.624005 | -0.41079 | 0.422659 | -0.063348 | [
-1.6568767676280145,
-1.591132347036074
] | [
-0.6467057317016951,
-0.17487510052658428
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5 days after your file has been sent, you will be notified via e-mail as to the acceptability of your file if you provide a valid e-mail address on the "Verify Your Filing Information" screen. If you are using e-mail filtering software, configure your software to accept e-mail from [email protected] and [email protected]. If the file is bad, the filer must return to http://fire.irs.gov to determine what the errors are in the file by clicking on CHECK FILE STATUS.
If your results indicate:
"Good" — Your test file is good for Federal reporting.
"Bad" — This means that your test file contained errors. Click on the filename for a list of the errors. If you want to send another test file, send it as a test (not as an original or amended).
"Not Yet Processed" — The file has been received, but we do not have results available yet. Please allow another day for results.
Sec. 4. Electronic Submissions
.01 Electronically filed information may be submitted to IRS/IRB 24 hours a day, 7 days a week. Technical assistance is available Monday through Friday between 8:30 a.m. and 4:30 p.m. ET by calling 1-866-455-7438.
.02 The FIRE System will be down from 2 p.m. ET December 16, 2011, through January 2, 2012. This allows IRS/IRB to update its system to reflect current year changes. In addition, the FIRE System may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for maintenance.
.03 If you are sending files larger than 10,000 records electronically, data compression is encouraged. Your file size can not exceed 2.5 million records. WinZip and PKZIP are the only acceptable compression packages. IRS/IRB cannot accept self-extracting zip files or compressed files containing multiple files. The time required to transmit information returns electronically will vary depending upon the type of connection to the Internet and if data compression is used. The time required to transmit a file can be reduced up to 95 percent by using compression.
.04 Transmitters may create files using self assigned filename(s). Files submitted electronically will be assigned a new unique filename by the FIRE System. The filename assigned by the FIRE System will consist of submission type (TEST, ORIG [original], and AMEN [amended]), the filer's TCC and a four-digit sequence number. The sequence number will be incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 66666, the IRS assigned filename would be ORIG.66666.0001. Record the file name. This information will be needed by IRS/IRB to identify the file, if assistance is required.
.05 If a file submitted timely is bad, the filer will have up to 60 days from the day the file was transmitted to submit an acceptable original file. If an acceptable original file is not received within 60 days, the plan administrator could be subject to late filing or incomplete return penalties.
Sec. 5. PIN Requirements
.01 The user will be prompted to create a PIN consisting of 10 numeric characters when establishing their initial User ID name and password.
.02 The PIN is required each time an ORIGINAL or AMENDED file is sent electronically and serves as permission to release the file. It is not needed for a TEST file. An authorized agent may enter their PIN; however, the plan administrator is responsible for the accuracy of the returns. The plan administrator will be liable for penalties for failure to comply with filing requirements. If you forget your PIN, please call 1-866-455-7438 for assistance.
.03 If the file is good, it is released for mainline processing.
Sec. 6. Electronic Filing Specifications
.01 The FIRE System is designed exclusively for the filing of Forms 8955-SSA, 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, | -1.322676 | -0.338718 | 0.300919 | -0.071152 | [
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] | 1,330,254 | 13,312 | CommonCrawl | 12 | 5 |
8027, 8935 and W-2G.
.02 A transmitter must have a TCC (see Part A, Sec. 3) before a file can be transmitted.
.03 After 5 business days, the results of the electronic transmission will be e-mailed if provided an accurate e-mail address on the "Verify Your Filing Information" screen. If you are using e-mail filtering software, configure your software to accept e-mail from [email protected] and [email protected]. If after receiving the e-mail it indicates that the file is bad, filers must log into the FIRE System and go to the CHECK FILE STATUS area of the FIRE System to determine what the errors are in the file.
Sec. 7. Connecting to the FIRE System
.01 Before connecting, have the TCC and TIN available.
.02 Filers should turn off pop-up blocking software before transmitting their files.
.03 The browser must support the security standards listed below.
.04 The browser must be set to receive "cookies." Cookies are used to preserve the User ID status.
.05 Point the browser to http://fire.irs.gov to connect to the FIRE System.
.06 FIRE Internet Security Technical Standards are:
HTTP 1.1 Specification (http://www.w3.org/Protocols/rfc2616/rfc2616.txt)
SSL 3.0 or TLS 1.0. SSL and TLS are implemented using SHA and RSA 1024 bits during the asymmetric handshake.
SSL 3.0 Specifications (http://wp/netscape.com/eng/ssl3)
TLS 1.0 Specifications (http://www.ief.org/rfc/rfc2246.txt)
The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS:
AES 256-bit (FIPS-197)
TDES 168-bit (FIPS-46-3)
First time connection to the FIRE System If you have logged on previously, skip to Subsequent Connections to the FIRE System.)
Click "Create New Account."
Fill out the registration form and click "Submit."
Create your User ID
Create and verify your password (the password is user created and must be 8 alpha/numeric characters, containing at least 1 uppercase, 1 lowercase and 1 numeric. It cannot contain the User ID). FIRE will require you to change the password periodically.
If you receive the message "Account Created," click "OK."
Create and verify your 10-digit self-assigned PIN (Personal Identification Number).
If you receive the message "Your PIN has been successfully created!," click "OK."
Read the bulletin(s) and/or "Click here to continue."
Subsequent connections to the FIRE System
Click "Log On."
Enter your User ID.
Enter your password (the password is case sensitive).
Uploading your file to the FIRE System
At Menu Options:
Click "Send Information Returns."
Enter your TCC.
Enter your TIN.
The system will then display the company name, address, city, state, ZIP code, telephone number, contact and e-mail address. This information will be used to e-mail the transmitter regarding their transmission. Update as appropriate and/or Click "Accept."
Note: Please ensure that the e-mail address is accurate so that the correct person receives the e-mail and it does not return to us undeliverable. If you are using SPAM filtering software, configure it to allow an e-mail from [email protected] and [email protected].
Click one of the following:
Original File
Amended File
Test File
Enter your 10-digit PIN (You are not prompted for this if a test is being sent).
Click "Browse" to locate the file and open it.
When the upload is complete, the screen will display the total bytes received and tell you the name of the file you just uploaded. Print this page and keep it for your records.
If you have more files to upload for that TCC:
Click "File Another?"; otherwise,
Click "Main Menu".
It is your responsibility to check the acceptability of your file; therefore, be sure to check back into the system in 5 business days using the | -1.744536 | -0.951113 | -0.024987 | -0.297146 | [
-1.9308118534277667,
-1.5582601367401039
] | [
-0.5500117883109703,
-1.3522133927377242
] | [
-0.12770523817585594,
0.07773028488026987
] | [
0.11354491135418682,
-0.7078377508466613
] | 1,024 | [
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CHECK FILE STATUS option.
Checking your FILE STATUS
If the correct e-mail address was provided on the "Verify Your Filing Information" screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If the results in the e-mail indicate "Good, Released" and you agree with the "Count of Participants", then you are finished with this file. If you have any other results, please follow the instructions below.
At the Main Menu:
Click "Check File Status."
Click "Search."
If "Results" indicate:
"Good, Released" — File has been released to our mainline processing.
"Good, Released with Error Status" — File has been released but contains minor errors.
"Bad" — Click on filename to view error message(s). Correct the errors and timely resubmit the file as an "original".
"Not yet processed" — File has been received, but we do not have results available yet. Please check back in a few days.
Click on the desired file for a detailed report of your transmission.
When you are finished, click on Main Menu.
Click "Log Out."
Close your Web Browser.
Sec. 8. Common Submission Errors and Problems
IRS/IRB encourages filers to verify the format and content of each type of record to ensure the accuracy of the data. This may be important for those filers who have either had their files prepared by a service bureau or who have purchased software packages. Filers who engage a service bureau to transmit files on their behalf should be careful not to report duplicate data. This section lists some of the problems most frequently encountered with electronic files submitted to IRS/IRB. These problems may result in IRS/IRB rejecting files as "Bad".
.01 Your electronic file appears to be incomplete. The count of participant records in the P-RECORD-COUNT field of the End of Transmission "F" Record does not equal the number of Participant "P" records in your file.
.02 Your electronic file appears to be incomplete. The count of all records in the FILE-RECORD-COUNT field of the End of Transmission "F" Record does not equal the number of records in your file.
.03 You submitted a test file to the production system. If the file you submitted wasn't a test file, please Correct the TEST-FILE-IND on the Transmitter "T" Record. If you submitted a test file to the production system in error, you don't need to do anything; the file will be deleted if a corrected file isn't received in 60 days.
.04 You submitted a file with more than one Transmitter "T" Record. Each file submitted through FIRE can contain only one Transmitter "T" Record.
.05 You submitted a file with more than one Sponsor "S" Record. Each file submitted through FIRE can contain only one Sponsor "S" Record.
.06 You submitted a file with more than one Administrator "A" Record. Each file submitted through FIRE can contain only one Administrator "A" Record.
.07 You submitted a file with more than one End of Transmission "F" Record. Each file submitted through FIRE can contain only one End of Transmission "F" Record.
.08 You submitted a file with records which appear to be from different filings. (The Plan Year Begin Date, Plan Year End Date, Sponsor EIN, and Plan Number are not the same on every record in your file.)
.09 Your filing contained too many participants to be submitted in a single FIRE file, so it was included in multiple FIRE files and one of these FIRE files had an error. All of the FIRE files related to this single filing must be corrected and resubmitted (even if there was an error in only one of the files).
.10 Your filing did not include a Sponsor EIN in positions 18-26 of the Sponsor "S" Record.
.11 Your filing included a non-numeric Sponsor EIN in positions 18-26 of the Sponsor "S" Record.
.12 Your filing did not include a Sponsor Name in positions 74-143 of the Sponsor "S" Record.
.13 Your filing did not include a Sponsor Address in positions 249-400 of the Sponsor "S" Record.
.14 Your filing included a non-numeric Plan Number in positions 27-29 | -1.730839 | -0.881278 | -0.249445 | -0.396893 | [
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] | 1,330,254 | 15,360 | CommonCrawl | 12 | 5 |
of the Sponsor "S" Record. The Plan Number should be 001-999.
.15 Your filing did not include a Plan Name in positions 411-550 of the Sponsor "S" Record.
.16 We have already received a filing with the same Sponsor EIN, Plan Number, and Plan Year Ending Date. If your file was submitted to correct a previous error but is being submitted more than 60 days after you were notified of the error, or if this file was meant to amend a previously submitted filing, please make sure that it is identified as an amended return (AMENDED-IND = "1" in position 34 of the Sponsor "S" Record. If your file was submitted in error (it was a duplicate filing), or if this is not a duplicate return and you did not previously submit a filing with the same Sponsor EIN, Plan Number, and Plan Year Ending Date, please contact IRS/IRB.
.17 The count of total participants reported on Form 8955-SSA (Line 3) in positions 568-575 of the Sponsor "S" Record does not equal the count of Participant "P" Records received. If the filing was too large to be submitted on a single FIRE file, Form 8955-SSA Line 3 should be the total reported in all of the associated FIRE files.
.18 Your filing did not include an Administrator EIN in positions 35-43 of the Administrator "A" Record.
.19 Your filing included a non-numeric Administrator EIN in positions 35-43 of the Administrator "A" Record.
.20 Your filing did not include an Administrator Address in positions 149-300 of the Administrator "A" Record.
.21 Your filing had plan participant record(s) which contained data but did not have a valid entry code.
.22 Your filing had plan participant record(s) on which you indicated an Entry Code of "A" or "B" in box 7a, however you didn't provide all of the remaining data for Lines 7(b) through 7(g) in positions 44-131 of the Participant "P" record.
.23 Your filing had plan participant record(s) on which you indicated an Entry Code of "D", however you didn't provide all of the remaining data for Lines 7(b) and 7(c) in positions 44-99 of the Participant "P" record.
.24 Your filing had plan participant record(s) on which you indicated an Entry Code of "C", however you didn't provide all of the remaining data for Lines 7(b) (positions 44-52), 7(c) (positions 53-99), 7(h) (positions 132-140), and 7(i) (positions 141-143) in the Participant "P" Record.
.25 SPAM filters are not set to receive e-mail from [email protected] and [email protected]. If you want to receive e-mails concerning your files, processing results, reminders and notices, set your SPAM filter to receive e-mail from [email protected] and [email protected].
.26 An incorrect e-mail address was provided. When the "Verify Your Filing Information" screen is displayed, make sure your correct e-mail address is listed. If not, please update with the correct e-mail address.
.27 The transmitter does not check the FIRE System to determine why the file is bad. The results of your file transfer are posted to the FIRE System within five business days. If the correct e-mail address was provided on the "Verify Your Filing Information" screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If you have any other results, please follow the instructions in the Check File Status option. If the file contains errors, you can get an online listing of the errors. Date received and number of payee records are also displayed.
.28 The transmitter compresses several files into one. Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately | -2.407459 | -1.174941 | -1.413579 | -0.221382 | [
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] | 1,330,254 | 16,384 | CommonCrawl | 3 | 13 |
and send 10 separate compressed files.
.29 The file is formatted as EBCDIC. All files submitted electronically must be in standard ASCII code.
.30 An incorrect file is not replaced timely. If your file is bad, correct the file and timely resubmit as an original.
.31 The transmitter sends a file and CHECK FILE STATUS indicates that the file is good, but the transmitter wants to send an amended file to replace the original file. Once a file has been transmitted, you cannot send another file unless CHECK FILE STATUS indicates the file is bad (5 business days after file was transmitted). If you do not want us to process the file, you must first contact us 1-866-455-7438 to see if this is a possibility.
Part C. Record Format Specifications and Record Layouts
Sec. 1. Transmitter "T" Record
.01 This record identifies the entity preparing and transmitting the file. The transmitter and the plan administrator may be the same, but they need not be.
.02 The first record of a file MUST be a Transmitter "T" Record. The "T" Record must appear on each electronic file; otherwise, the file will be rejected.
.03 The "T" Record is a fixed length of 750 positions.
.04 All alpha characters entered in the "T" Record must be upper case.
Note 1: For all fields marked "Required", the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request a new file. For those fields not marked "Required", a transmitter must allow for the field, but may be instructed to enter blanks or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the Instructions for Form 8955-SSA for additional filing information.
Record Name: Transmitter "T" Record
Field Positions
Field Title
Description and Remarks
1 Record Type 1 Required. Enter "T".
2-5 Plan Year 4 Required. Enter 2011. If reporting prior year data, report the year which applies (2010, 2009, etc.) and set the Prior Year Indicator in field position 6.
6 Blank 1 Enter a blank.
7-15 Transmitter's TIN 9 Required. Enter the nine-digit Taxpayer Identification Number of the transmitter. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable.
16-20 Transmitter Control Code (TCC) 5 Required. Enter the five-character alpha/numeric Transmitter Control Code assigned by IRS/IRB.
21-27 Reserved 7 Enter blanks.
28 Test File Indicator 1 Required for test files only. Enter a "T" if this is a test file; otherwise, enter blank.
29 Foreign Entity Indicator 1 Enter a "1" (one) if the transmitter is a foreign entity; otherwise, enter a blank.
30-69 Transmitter's Name 40 Required. Enter the name of the transmitter in the manner in which it is used in normal business. Left justify the information and fill unused positions with blanks.
70-109 Transmitter's Name (Continuation) 40 Required. Enter any additional information that may be part of the name. Left justify the information and fill unused positions with blanks.
110-149 Company Name 40 Required. Enter the name of the company to be associated with the address where correspondence should be sent. Left justify the information and fill unused positions with blanks.
150-189 Company Name (Continuation) 40 Enter any additional information that may be part of the name. Left justify the information and fill unused positions with blanks.
190-229 Company Mailing Address 40 Required. Enter the mailing address where correspondence should be sent. Left justify the information and fill unused positions with blanks.
Note: Any correspondence relating to problem electronic files will be sent to this address. For U.S. addresses, the administrator's city, state, and ZIP Code must be reported as a | -2.002035 | -0.721716 | -0.373087 | -0.172281 | [
-1.733578591651945,
-2.2704913598194594
] | [
-0.2702820296244927,
-1.1731505346067523
] | [
0.0828027669310384,
-0.8289758816946063
] | [
0.10313943028117528,
-0.44770072402137295
] | 1,024 | [
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29947,
4321,
3497,
1894,
20485,
29871,
29896,
830,
5958,
363,
1243,
2066,
871,
29889,
9041,
263,
376,
29911,
29908,
565,
445,
338,
263,
1243,
934,
29936,
6467,
29892,
3896,
9654,
29889,
13,
29906,
29929,
19358,
14945,
1894,
20485,
29871,
29896,
9041,
263,
376,
29896,
29908,
313,
650,
29897,
565,
278,
22649,
357,
338,
263,
9117,
7855,
29936,
6467,
29892,
3896,
263,
9654,
29889,
13,
29941,
29900,
29899,
29953,
29929,
4103,
2415,
357,
29915,
29879,
4408,
29871,
29946,
29900,
830,
5958,
29889,
9041,
278,
1024,
310,
278,
22649,
357,
297,
278,
8214,
297,
607,
372,
338,
1304,
297,
4226,
5381,
29889,
19941,
26922,
278,
2472,
322,
5445,
443,
3880,
11909,
411,
1999,
1331,
29889,
13,
29955,
29900,
29899,
29896,
29900,
29929,
4103,
2415,
357,
29915,
29879,
4408,
313,
1323,
8675,
362,
29897,
29871,
29946,
29900,
830,
5958,
29889,
9041,
738,
5684,
2472,
393,
1122,
367,
760,
310,
278,
1024,
29889,
19941,
26922,
278,
2472,
322,
5445,
443,
3880,
11909,
411,
1999,
1331,
29889,
13,
29896,
29896,
29900,
29899,
29896,
29946,
29929,
6938,
4408,
29871,
29946,
29900,
830,
5958,
29889,
9041,
278,
1024,
310,
278,
5001,
304,
367,
6942,
411,
278,
3211,
988,
3928,
663,
881,
367,
2665,
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19941,
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322,
5445,
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29896,
29945,
29900,
29899,
29896,
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29929,
6938,
4408,
313,
1323,
8675,
362,
29897,
29871,
29946,
29900,
9041,
738,
5684,
2472,
393,
1122,
367,
760,
310,
278,
1024,
29889,
19941,
26922,
278,
2472,
322,
5445,
443,
3880,
11909,
411,
1999,
1331,
29889,
13,
29896,
29929,
29900,
29899,
29906,
29906,
29929,
6938,
18623,
292,
16428,
29871,
29946,
29900,
830,
5958,
29889,
9041,
278,
611,
6504,
3211,
988,
3928,
663,
881,
367,
2665,
29889,
19941,
26922,
278,
2472,
322,
5445,
443,
3880,
11909,
411,
1999,
1331,
29889,
13,
9842,
29901,
3139,
3928,
663,
1104,
1218,
304,
1108,
27758,
2066,
674,
367,
2665,
304,
445,
3211,
29889,
1152,
501,
29889,
29903,
29889,
14157,
29892,
278,
27443,
29915,
29879,
4272,
29892,
2106,
29892,
322,
796,
5690,
5920,
1818,
367,
8967,
408,
263
] | 1,330,254 | 17,408 | CommonCrawl | 3 | 13 |
40, 2, and 9-position field, respectively. Filers must adhere to the correct format for the city, state, and ZIP Code. For foreign addresses, filers may use the administrator's city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Entity Indicator in position 29 must contain a "1" (one).
230-269 Company City 40 Required. Enter the city, town, or post office where correspondence should be sent. Left justify the information and fill unused positions with blanks.
270-271 Company State Code 2 Required. Enter the valid U.S. Postal Service state code abbreviation. See Part A, Sec. 7.
272-280 Company ZIP Code 9 Required. Enter the valid nine-digit ZIP assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill unused positions with blanks.
281-303 Reserved 23 Enter blanks.
304-343 Contact Name 40 Required. Enter the name of the person to be Contacted if IRS/IRB encounters problems with the file or transmission. Left justify the information and fill unused positions with blanks.
344-358 Contact Telephone Number 15 Enter the telephone number of the person to contact regarding electronic files. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks. For example, the IRS/IRB Customer Service Section phone number of 866-455-7438 with an extension of 52345 would be 866455743852345.
359-408 Contact Email Address 50 Required if available. Enter the e-mail address of the person to contact regarding electronic files. Left-justify the information. If no e-mail address is available, enter blanks.
409-517 Reserved 109 Enter blanks.
518 Vendor Indicator 1 Required. Enter the appropriate code from the table below to indicate if your software was provided by a vendor or produced in-house.
Indicator Usage
V Your software was purchased from a vendor or other source.
I Your software was produced by in-house programmers.
Note: In-house programmer is defined as an employee or a hired contract programmer. If your software is produced in-house, the following Vendor information fields are not required.
519-558 Vendor Name 40 Required. Enter the name of the company from whom you purchased your software. Left justify the information and fill unused positions with blanks.
For U.S. addresses, the vendor city, state, and ZIP Code must be reported as a 40, 2, and 9-position field, respectively. Filers must adhere to the correct format for the administrator's city, state, and ZIP Code.
For foreign addresses, filers may use the administrator's city, state, and ZIP Code as a continuous 51-position field. Enter information in the following order: city, province or state, postal code, and the name of the country.
559-598 Vendor Mailing Address 40 Required. Enter the mailing address. Left justify the information and fill unused positions with blanks.
599-638 Vendor City 40 Required. Enter the city, town, or post office. Left justify the information and fill unused positions with blanks.
639-640 Vendor State 2 Required. Enter the valid U.S. Postal Service state abbreviation. Refer to the chart of valid state codes in Part A, Sec. 7.
641-649 Vendor ZIP Code 9 Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill unused positions with blanks.
650-689 Vendor Contact Name 40 Required. Enter the name of the person who can be contacted concerning any software questions.
690-704 Vendor Contact Phone Number & Extension 15 Required. Enter the tele | -2.002035 | -0.771154 | -0.345822 | -0.46526 | [
-1.7993230122438857,
-2.2047469392275185
] | [
-0.5589649312175189,
-0.9833439049879222
] | [
-0.1885750227850784,
-0.5030689099327278
] | [
-0.21162637217742372,
-0.7188935744867361
] | 1,024 | [
512,
512
] | [
29871,
29946,
29900,
29892,
29871,
29906,
29892,
322,
29871,
29929,
29899,
3283,
1746,
29892,
8307,
29889,
2514,
414,
1818,
594,
4150,
304,
278,
1959,
3402,
363,
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5920,
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29955,
29900,
29899,
29906,
29955,
29896,
6938,
4306,
5920,
29871,
29906,
830,
5958,
29889,
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278,
2854,
501,
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29889,
4918,
284,
6692,
2106,
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319,
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29947,
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5320,
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1169,
526,
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26922,
278,
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322,
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443,
3880,
11909,
411,
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13,
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29941,
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310,
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304,
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287,
565,
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29933,
2094,
1309,
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4828,
411,
278,
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470,
22713,
29889,
19941,
26922,
278,
2472,
322,
5445,
443,
3880,
11909,
411,
1999,
1331,
29889,
13,
29941,
29946,
29946,
29899,
29941,
29945,
29947,
22387,
9699,
6710,
9681,
29871,
29896,
29945,
9041,
278,
4382,
6710,
1353,
310,
278,
2022,
304,
6958,
11211,
27758,
2066,
29889,
438,
2415,
7498,
561,
575,
29889,
960,
694,
6081,
338,
3625,
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2175,
26922,
278,
2472,
322,
5445,
443,
3880,
11909,
411,
1999,
1331,
29889,
1152,
1342,
29892,
278,
306,
12445,
29914,
8193,
29933,
21886,
6692,
9779,
9008,
1353,
310,
29871,
29947,
29953,
29953,
29899,
29946,
29945,
29945,
29899,
29955,
29946,
29941,
29947,
411,
385,
6081,
310,
29871,
29945,
29906,
29941,
29946,
29945,
723,
367,
29871,
29947,
29953,
29953,
29946,
29945,
29945,
29955,
29946,
29941,
29947,
29945,
29906,
29941,
29946,
29945,
29889,
13,
29941,
29945,
29929,
29899,
29946,
29900,
29947,
22387,
22608,
16428,
29871,
29945,
29900,
830,
5958,
565,
3625,
29889,
9041,
278,
321,
29899,
2549,
3211,
310,
278,
2022,
304,
6958,
11211,
27758,
2066,
29889,
19941,
29899,
5143,
1598,
278,
2472,
29889,
960,
694,
321,
29899,
2549,
3211,
338,
3625,
29892,
3896,
1999,
1331,
29889,
13,
29946,
29900,
29929,
29899,
29945,
29896,
29955,
2538,
9841,
29871,
29896,
29900,
29929,
9041,
1999,
1331,
29889,
13,
29945,
29896,
29947,
478,
12184,
1894,
20485,
29871,
29896,
830,
5958,
29889,
9041,
278,
8210,
775,
515,
278,
1591,
2400,
304,
12266,
565,
596,
7047,
471,
4944,
491,
263,
27042,
470,
7371,
297,
29899,
8697,
29889,
13,
28013,
10783,
482,
13,
29963,
3575,
7047,
471,
20848,
515,
263,
27042,
470,
916,
2752,
29889,
13,
29902,
3575,
7047,
471,
7371,
491,
297,
29899,
8697,
1824,
13269,
29889,
13,
9842,
29901,
512,
29899,
8697,
27922,
338,
3342,
408,
385,
19001,
470,
263,
298,
2859,
8078,
27922,
29889,
960,
596,
7047,
338,
7371,
297,
29899,
8697,
29892,
278,
1494,
478,
12184,
2472,
4235,
526,
451,
3734,
29889,
13,
29945,
29896,
29929,
29899,
29945,
29945,
29947,
478,
12184,
4408,
29871,
29946,
29900,
830,
5958,
29889,
9041,
278,
1024,
310,
278,
5001,
515,
6029,
366,
20848,
596,
7047,
29889,
19941,
26922,
278,
2472,
322,
5445,
443,
3880,
11909,
411,
1999,
1331,
29889,
13,
2831,
501,
29889,
29903,
29889,
14157,
29892,
278,
27042,
4272,
29892,
2106,
29892,
322,
796,
5690,
5920,
1818,
367,
8967,
408,
263,
29871,
29946,
29900,
29892,
29871,
29906,
29892,
322,
29871,
29929,
29899,
3283,
1746,
29892,
8307,
29889,
2514,
414,
1818,
594,
4150,
304,
278,
1959,
3402,
363,
278,
27443,
29915,
29879,
4272,
29892,
2106,
29892,
322,
796,
5690,
5920,
29889,
13,
2831,
9117,
14157,
29892,
977,
414,
1122,
671,
278,
27443,
29915,
29879,
4272,
29892,
2106,
29892,
322,
796,
5690,
5920,
408,
263,
9126,
29871,
29945,
29896,
29899,
3283,
1746,
29889,
9041,
2472,
297,
278,
1494,
1797,
29901,
4272,
29892,
12291,
470,
2106,
29892,
29767,
775,
29892,
322,
278,
1024,
310,
278,
4234,
29889,
13,
29945,
29945,
29929,
29899,
29945,
29929,
29947,
478,
12184,
18623,
292,
16428,
29871,
29946,
29900,
830,
5958,
29889,
9041,
278,
611,
6504,
3211,
29889,
19941,
26922,
278,
2472,
322,
5445,
443,
3880,
11909,
411,
1999,
1331,
29889,
13,
29945,
29929,
29929,
29899,
29953,
29941,
29947,
478,
12184,
4412,
29871,
29946,
29900,
830,
5958,
29889,
9041,
278,
4272,
29892,
4726,
29892,
470,
1400,
8034,
29889,
19941,
26922,
278,
2472,
322,
5445,
443,
3880,
11909,
411,
1999,
1331,
29889,
13,
29953,
29941,
29929,
29899,
29953,
29946,
29900,
478,
12184,
4306,
29871,
29906,
830,
5958,
29889,
9041,
278,
2854,
501,
29889,
29903,
29889,
4918,
284,
6692,
2106,
29759,
14641,
29889,
4118,
304,
278,
8727,
310,
2854,
2106,
11561,
297,
3455,
319,
29892,
5356,
29889,
29871,
29955,
29889,
13,
29953,
29946,
29896,
29899,
29953,
29946,
29929,
478,
12184,
796,
5690,
5920,
29871,
29929,
830,
5958,
29889,
9041,
278,
2854,
14183,
29899,
26204,
796,
5690,
5920,
9859,
491,
278,
501,
29889,
29903,
29889,
4918,
284,
6692,
29889,
960,
871,
278,
937,
5320,
29899,
7501,
1169,
526,
2998,
29892,
2175,
26922,
278,
2472,
322,
5445,
443,
3880,
11909,
411,
1999,
1331,
29889,
13,
29953,
29945,
29900,
29899,
29953,
29947,
29929,
478,
12184,
22387,
4408,
29871,
29946,
29900,
830,
5958,
29889,
9041,
278,
1024,
310,
278,
2022,
1058,
508,
367,
6958,
287,
19813,
738,
7047,
5155,
29889,
13,
29953,
29929,
29900,
29899,
29955,
29900,
29946,
478,
12184,
22387,
24323,
9681,
669,
7338,
2673,
29871,
29896,
29945,
830,
5958,
29889,
9041,
278,
4382
] | 1,330,254 | 18,432 | CommonCrawl | 3 | 13 |
phone number of the person to contact concerning software questions. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks.
740 Vendor Foreign Entity Indicator 1 Enter a "1" (one) if the vendor is a foreign entity. Otherwise, enter a blank.
741-748 Record Sequence Number 8 Required. Enter the number of the record as it appears within your file. The record sequence number for the "T" record will always be "1" (one), since it is the first record on your file and you can have only one "T" record in a file. Each record, thereafter, must be incremented by one in ascending numerical sequence, i.e., 2, 3, 4, etc. Right-justify the information numbers with leading zeroes in the field. For example, the "T" record sequence number would appear as "00000001" in the field, the "S" record would be "00000002", the "A" record, "00000003", the "P" record, "00000004" and so on until you reach the final record of the file, the "F" record.
749-750 Blank or Carriage Return Line Feed 2 Enter blanks or carriage return line feed (CR/LF) characters.
Transmitter "T" Record Layout
Record Type Plan Year Prior Year Indicator Transmitter's TIN Transmitter Control Code (TCC) Reserved Test File Indicator Foreign Entity Indicator
1 2-5 6 7-15 16-20 21-27 28 29
Transmitter's Name Transmitter's Name (Continuation) Company Name Company Name (Continuation) Company Mailing Address Company City
30-69 70-109 110-149 150-189 190-229 230-269
Company State Code Company ZIP Code Reserved Contact Name Contact Telephone Number Contact e-mail Address Reserved
270-271 272-280 281-303 304-343 344-358 359-408 409-517
Vendor Indicator Vendor Name Vendor Mailing Address Vendor City Vendor State Vendor ZIP Code
518 519-558 559-598 599-638 639-640 641-649
Vendor Contact Name Vendor Contact Phone Number & Extension Reserved Vendor Foreign Entity Indicator Record Sequence Number Blank or Carriage Return Line Feed
650-689 690-704 705-739 740 741-748 749-750
Sec. 2. Sponsor "S" Record
.01 The "S" Record identifies the Sponsor record.
.02 Enter an "S" Record after the initial "T" Record on the file. There is only one "S" Record per file.
.03 The "S" Record is a fixed length of 750 positions.
.04 All alpha characters entered in the "S" Record must be uppercase.
Note 1: For all fields marked "Required", the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, your file may not process correctly. For those fields not marked "Required", a transmitter must allow for the field, but may be instructed to enter blanks or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the Instructions for Form 8955-SSA for additional filing information.
Record Name: Sponsor "S" Record
1 Record Type 1 Required. Enter "S".
2-9 Plan Year Begin Date 8 Required. Enter the Plan Year Begin Date in the following format YYYYMMDD.
10-17 Plan Year End Date 8 Required. Enter the Plan Year End Date in the following format YYYYMMDD.
18-26 Sponsor EIN 9 Required | -2.226662 | -0.847256 | -0.892382 | -0.624269 | [
-2.106130308339608,
-2.3471931838433897
] | [
-0.8651624186214808,
-0.8293498469952865
] | [
-0.6856782637603952,
-1.099085550898031
] | [
-0.5504548496173619,
-0.698082612340713
] | 1,024 | [
512,
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] | 1,330,254 | 19,456 | CommonCrawl | 3 | 13 |
. Enter the nine-digit Employer Identification Number of the Sponsor. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable.
27-29 Plan Number 3 Required. Enter the plan number. Right-justify the information with leading zeros.
30 FIRE Form 8955-SSA Continuation Indicator 1 Required. Enter a "1" if this is a continuation of a Form 8955-SSA; otherwise, enter a blank.
31-33 FIRE Form 8955-SSA Continuation Sequence Number 3 Required. Set to 001 if the FIRE Forms SSA Continuation Indicator is blank.
34 Amended Indicator 1 Required. Enter a "1" if this is an amended return; otherwise, enter a zero.
35 5558 Extension Filed Indicator 1 Required. Enter a "1" if a Form 5558 extension was filed for this plan; otherwise, enter a zero.
36 Automatic Extension Indicator 1 Required. Enter "1" if a business tax return extension other than a Form 5558 was filed for this year; otherwise, enter a zero.
37 Blank 1 Enter blank.
38 Special Extension Indicator 1 Required. Enter a "1" if this filing is being submitted under a special extension (for example, a disaster declaration); otherwise, enter a zero.
39-73 Special Extension Description 35 If the Special Extension Indicator equals '1", enter either Disaster Relief Extension or Combat Zone Extension which ever is appropriate. Left justify the information and fill unused positions with blanks.
74-143 Sponsor's Name 70 Required. Enter the sponsor's name. Left justify the information and fill unused positions with blanks.
144-213 Sponsor's DBA Name 70 Enter the sponsor's Doing Business As (DBA), if applicable. Left justify the information and fill unused positions with blanks.
214-248 Sponsor's In Care Of Name 35 Enter the name if using an In Care Of Name. Left justify the information and fill unused positions with blanks.
249-283 Sponsor's Mailing Address Line 1 35 Required. Enter the mailing address of the sponsor. Street address should include number, street, apartment or suite number, or PO Box if mail is not delivered to street address. Left justify the information and fill unused positions with blanks.
284-318 Sponsor's Mailing Address Line 2 35 Enter any additional address information if necessary.
319-340 Sponsor's City 22 Required. Enter the city, town or post office. Left justify the information and fill the unused positions with blanks. Enter APO or FPO if applicable.
341-342 Sponsor's State 2 Required. If a U.S. address, enter the valid U.S. Postal Service state abbreviation for the state or the appropriate postal identifier (AA, AE, or AP) described in Part A, Sec. 7; otherwise, enter blanks.
343-354 Sponsor's ZIP Code 12 Required. If a U.S. address, enter the valid ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill the unused positions with blanks. Do not enter hyphens or blanks between numbers.
355-376 Sponsor's Foreign Province or State name 22 If the sponsor has a foreign address, enter the province or state name. Left justify the information and fill unused positions with blanks.
377-378 Sponsor's Foreign Country Code 2 If the sponsor has a foreign address, enter the appropriate country code from the table in Part A, Sec. 8; otherwise, enter blanks.
379-400 Sponsor's Foreign Mailing Routing Code 22 If the sponsor has a foreign address, enter the routing code; otherwise, enter blanks
401-410 Sponsor's | -2.270491 | -1.287751 | -1.029973 | -0.850588 | [
-2.237619149523489,
-2.3033635701154296
] | [
-1.0370627624272137,
-1.538438765193935
] | [
-0.8112221945169165,
-1.248723771395703
] | [
-0.48802196317929264,
-1.213153925454784
] | 1,024 | [
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] | 1,330,254 | 20,480 | CommonCrawl | 3 | 13 |
Telephone Number 10 If known, enter the sponsor's 10-digit telephone number; otherwise, enter blanks. Do not enter dashes.
411-550 Plan Name 140 Required. Enter the plan name. Left justify the information and fill unused positions with blanks.
551 Voluntary Filing Indicator 1 Required. Enter a 1 if this is a voluntary filing for a Government, Church or Other Plan; otherwise, enter a zero.
552-559 Separated Participants Required To be Reported for SSA Count 8 Required. Enter the total number of plan participants with deferred vested benefits required to be reported for this year. If this is a continuation form with a 1 in position 30 of this record, enter the combined total of all records. For example, if the first record of the submission contains 1,000 participants and the second record contains 2,000, then enter 3,000 in this field. Information should be right-justified with leading zeros; otherwise, fill with leading zeros.
560-567 Separated Participants Voluntarily Reported for SSA Count 8 Required. Enter the total number of plan participants entitled to a deferred benefit who are voluntarily reported. If this is a continuation form with a 1 in position 30 of this record, enter the combined total of all records. For example, if the first record of the submission contain a 1,000 participants and the second record contains 2,000, then enter 3,000 in this field. Information should be right-justified with leading zeros; otherwise, fill with leading zeros.
568-575 Total Participants Reported on SSA Count 8 Required. Enter the total number of participants entered in the fields for Separated Participants and Voluntarily Separated Participants. Information should be right-justified with leading zeros; otherwise, fill with leading zeros.
576 Participant Statement Indicator 1 Required. Enter a "1" if the plan administrator provided an individual statement to each participant required to receive a statement; otherwise, enter a zero.
577-585 Last Report Sponsor EIN 9 If present, enter the nine-digit Employer Identification Number of the Sponsor. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. If the EIN is not available, entering blanks is acceptable.
586-588 Last Report Plan Number 3 Enter the 3-digit plan number, if available. Information should be right-justified with leading zeros.
589-658 Last Report Sponsor Name 70 Enter the plan sponsor name, if available. Left justify the information, fill unused positions with blanks.
659-693 Typed Sponsor Signature Name 35 Enter the name of the person responsible for signing the tax form. Left justify the information, fill unused positions with blanks.
694-702 Sponsor Signature Date 8 Enter the date the tax form was signed in YYYYMMDD format.
741-748 Record Sequence Number 8 Required. Enter the number of the record as it appears within your file. The record sequence number for the "S" record will always be "2" (two), since it is the second record on your file. Each record, thereafter, must be incremented by one in ascending numerical sequence, i.e., 3, 4, etc. Right-justify the information numbers with leading zeroes in the field. For example, the "T" record sequence number would appear as "00000001" in the field, the "S" record would be "00000002", the "A" record, "00000003", the "P" record, "00000004" and so on until you reach the final record of the file, the "F" record.
Sponsor "S" Record Layout
Record Type Plan Year Begin Date Plan Year End Date Sponsor EIN Sponsor Plan Number FIRE Form 8955-SSA Continuation Indicator
1 2-9 10-17 18-26 27-29 30
FI | -2.067779 | -0.809653 | -0.321411 | -0.404778 | [
-2.139002518635578,
-1.9965562740197071
] | [
-0.7290746464419422,
-0.8902312187598168
] | [
-0.22408239714045816,
-0.41873889583870083
] | [
-0.3794147544797347,
-0.430141474710666
] | 1,024 | [
512,
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3738
] | 1,330,254 | 21,504 | CommonCrawl | 3 | 13 |
RE Form 8955-SSA Continuation Sequence Number Amended Indicator 5558 Extension Filed Indicator Automatic Extension Indicator Blank Special Extension Indicator
Special Extension Description Sponsor's Name Sponsor's DBA Name Sponsor's In Care Of Name Sponsor's Mailing Address Line 1 Sponsor's Mailing Address Line 2
Sponsor's City Sponsor's State Sponsor's ZIP Code Sponsor's Foreign Province or State Name Sponsor's Foreign Country Code Sponsor's Foreign Mailing Routing Code
319-340 341-342 343-354 355-376 377-378 379-400
Sponsor's Telephone Number Plan Name Voluntary Filing Indicator Separated Participants Required for SSA Count Voluntary Separated Participants Required For SSA Count Total Participants Reported on SSA Count
401-410 411-550 551 552-559 560-567 568-575
Participant Statement Indicator Last Report Sponsor's EIN Last Report Plan Number Last Report Sponsor's name Typed Sponsor Signature Name
576 577-585 586-588 589-658 659-693
Sponsor Signature Date Reserved Record Sequence Number Blank or Carriage Return Line Feed
Sec. 3. Administrator "A" Record
.01 The "A" Record contains the name and address information of the Plan Administrator. There should only be one "A" Record per file.
.02 All alpha characters entered in the "A" Record must be uppercase.
.03 The "A" Record is a fixed length of 750 positions.
Record Name: Administrator "A" Record
1 Record Type 1 Required. Enter "A".
18-26 Sponsor's EIN 9 Required. Enter the nine-digit Employer Identification Number of the sponsor. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable.
27-29 Plan Number 3 Required. Enter the plan number. Right-justify the information and fill with leading zeroes.
30 FIRE Continuation Indicator 1 Required. Enter a "1" if this is a continuation of a Form 8955-SSA; otherwise, enter a zero.
31-33 FIRE Continuation Sequence Number 3 Required. Enter the sequence number of the Form 8955-SSA continuation number. Right-justify the information and fill with leading zeros.
34 Administrator Same as Sponsor Indicator 1 Required. Enter a "1" if the plan administrator is the same as the sponsor; otherwise, enter a zero.
35-43 Administrator's EIN 9 Required. Enter the nine-digit Employer Identification Number of the administrator. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable.
44-113 Administrator's Name 70 Required. Enter the name of the plan administrator. Left justify the information and fill unused positions with blanks.
114-148 Administrator In Care of Name 35 Enter the in care of name if available; otherwise, enter blanks. Left justify the information and fill unused positions with blanks.
149-183 Administrator's Mailing Address Line 1 35 Required. Enter the mailing address of payee. The street address should include number, street, apartment or suite number, or PO Box if mail is not delivered to a street address. Left justify the information and fill unused positions with blanks.
184-218 Administrator's Mailing Address Line 2 35 Enter any additional address information. Left justify the information and fill unused positions with blanks.
219-240 Administrator's City 22 Required | -2.221183 | -0.977972 | -0.831829 | -0.432093 | [
-2.292406166683439,
-2.1499599220675685
] | [
-0.9081375045729141,
-1.0478065339150722
] | [
-1.0153895970603501,
-0.6482687086359772
] | [
-0.43144215984479245,
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] | 1,330,254 | 22,528 | CommonCrawl | 3 | 13 |
. Enter the Administrator's city. Left justify the information and fill unused positions with blanks.
241-242 Administrator's State Code 2 Required. Enter the valid U.S. Postal Service state abbreviation for the state or the appropriate postal identifier (AA, AE, or AP) described in Part A, Sec. 7.
243-254 Administrator's ZIP Code 12 Required for U.S. addresses. Enter the valid ZIP Code (nine, five, or twelve-digit) assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill the unused positions with blanks.
255-276 Administrator's Foreign Province or State 22 Required for a foreign address. Enter the name of the Administrator's Province or State. Left justify the information and fill unused positions with blanks. Leave blank for U.S. addresses.
277-278 Administrator's Foreign Address Country Code 2 Required for a foreign address. Enter the name of the Administrator's Foreign Country Code from the table in Part A, Sec. 8. Leave blank for U.S. addresses.
279-300 Administrator's Foreign Address Postal Routing Code 22 Required for a foreign address. Enter the name of the Administrator's Foreign Country Postal Routing Code. Left justify the information and fill unused positions with blanks. Leave blank for U.S. addresses.
301-310 Administrator's Telephone Number 10 Enter the Administrator's telephone number if available. The number must be exactly 10 numeric characters; otherwise, leave blank.
311-319 Last Report Administrator's EIN 9 Enter the nine-digit Employer Identification Number of the administrator, if available. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. If the EIN is not available, entering blanks is acceptable.
320-389 Last Report Administrator's Name 70 Enter administrator's name, if available. Left justify the information and fill unused positions with blanks; otherwise, leave blank.
390-424 Typed Administrator's Signature Name 35 Enter the name of the administrator who signs the tax form; otherwise, leave blank. Left justify the information and fill unused positions with blanks.
425-432 Administrator's Signature Date 8 Enter the date the administrator sign the tax form in YYYYMMDD format; otherwise, leave blank.
749-750 Blank or Carriage Return Line Feed (CR/LF) 2 Enter blanks or carriage return line feed (CR/LF) characters.
Administrator "A" Record Layout
Record Type Plan Year Begin Date Plan Year Ending Date Sponsor's EIN Plan Number FIRE Continuation Indicator
FIRE Continuation Sequence Number Administration Same as Sponsor Indicator Administrator's EIN Administrator's Name Administrator's In Care Of Name Administrator's Address Line 1
31-33 34 35-43 44-113 114-148 149-183
Administrator's Address Line 2 Administrator's City Administrator's State Code Administrator's ZIP code Administrator's Foreign Province or State Name Administrator's Foreign Address Country Code
Administrator's Foreign Address Routing Code Administrator's Telephone Number Last Report Administrator's EIN Last Report Administrator's Name Typed Administrator's Signature Name Administrator's Signature Date
Reserved Record Sequence Number Blank or CR/LF
Sec. 4. Participant "P" Record
.01 The "P" Record is a fixed record length of 750 positions and all positions listed are required.
.02 All alpha characters entered in the "P" Record must be upper case.
Note 1: For all fields marked "Required", the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request a new file. For those fields not marked "Required", a transmitter must allow for the field, but may be instructed to | -2.144481 | -0.99946 | -0.479609 | -0.565738 | [
-2.215704342659509,
-2.0732580980436377
] | [
-0.9905064193131611,
-1.0084127051262584
] | [
-0.6412940458161704,
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] | [
-0.6740199373593738,
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enter blanks or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to Instructions for Form 8955-SSA for additional filing information.
Record Name: Participant "P" Record
1 Record Type 1 Required. Enter "P".
2-9 Plan Year Begin Date 8 Required. Enter the date the plan began in the following format YYYYMMDD.
10-17 Plan Year End Date 8 Required. Enter the date the plan ended in the following format YYYYMMDD.
27-29 Plan Number 3 Required. Enter the plan number. Right-justify the information and fill with leading zeros.
34-41 Participant Sequence Number 8 Required. For the first participant enter 00000001. Increase by 1 for each additional participant reported in the file.
42 Entry Code 1 Required. Enter the appropriate code from the table below:
A Participant not previously reported.
B Participant previously reported under the plan number shown on this schedule to modify some of the previously reported information.
C Participant previously reported under another plan number who will now be receiving his/her benefits from the plan reported on this schedule.
D Participant previously reported under the plan number shown on this schedule who is no longer entitled to those deferred vested benefits.
43 Foreign Participant Without SSN Indicator 1 Required. Enter a "1" if the participant is a foreign national employed outside the United States who does not have an SSN; otherwise, enter a zero.
44-52 Participant SSN 9 Required unless a foreign national. Enter the nine-digit Social Security Number (SSN) of the participant. Do NOT enter blanks, hyphens or alpha characters. An SSN consisting of all the same digits (e.g., 111111111) is not acceptable. If the SSN is not required, entering blanks is acceptable.
53-63 Participant's First Name 11 Required. Enter the first name of the participant if known; otherwise, enter blanks. Left justify the information and fill unused positions with blanks.
64 Participant's Middle Initial 1 Enter the middle initial of the participant if known; otherwise, enter a blank.
65-99 Participant's Last Name 35 Required. Enter the surname of the participant if known; otherwise, enter blanks. Left justify the information and fill unused positions with blanks.
100 Participant's Annuity Type Code 1 Required. Enter the appropriate code from the table below:
A Single Sum
B Annuity payable over a fixed number of years
C Life annuity
D Life annuity with period certain
E Cash refund life annuity
F Modified cash refund life annuity
G Joint and last survivor life annuity
M other
101 Participant Payment Frequency Code 1 Required. Enter the appropriate code from the table below:
A Lump sum
B Annually
C Semiannually
D Quarterly
E Monthly
102-116 Participant's Vested Benefit Amount 15 Required for Defined Benefit plan if Entry Code is A or B. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. For example, report $600.25 as 000000000060025. Do not enter dollar signs, commas or decimal points.
117-131 Participant's Total Account Value Amount 15 Required for Defined Contribution plan if Entry Code is A or B. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. For example, report $600.25 as 000000000060025. Do not enter dollar signs, commas or decimal points.
132-140 Participant's Prior Sponsor's EIN 9 Required if Entry Code is C. Enter the nine-digit Employer Identification Number of the participant's prior sponsor. Do NOT enter blanks, hyphens or alpha | -1.881504 | -0.563442 | -0.069372 | -0.075054 | [
-1.9088970465637864,
-1.854110029403836
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-0.5213617310100148
] | [
-0.07190793561740201,
-0.06683545356663348
] | [
0.12395039242719835,
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] | 1,330,254 | 24,576 | CommonCrawl | 3 | 13 |
characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. If this is not a required entry, entering blanks is acceptable.
141-143 Participant's Prior Plan Number 3 Required if Entry Code is C. Enter the participant's prior plan number; otherwise, enter zeros.
144 Incomplete Information Indicator 1 Enter a one if the information being reported is based on incomplete records.
Participant "P" Record Layout
Record Type Plan Year Begin Date Plan Year End Date Sponsor EIN Plan Number FIRE Continuation Indicator
FIRE Continuation Sequence Number Participant's Sequence Number Entry Code Foreign Participant's Without SSN Indicator Participant's SSN
31-33 34-41 42 43 44-52
Participant's First Name Participant's Middle Initial Participant's Last Name Participant's Annuity Type Code Participant's Payment Frequency Code Participant's Vested Benefit Amount
53-63 64 65-99 100 101 102-116
Participant's Total Account Value Amount Participant's Prior Sponsor EIN Participant's Prior Plan Number Reserved Record Sequence Number Blank or Carriage Return Line Feed
Sec. 5. End of Transmission "F" Record
.01 The "F" Record is a fixed record length of 750 positions and all positions listed are required. The "F" Record is a summary of the number of all records in the entire file. There is only one 'F' Record per file.
.02 This record will be written after the last "P" Record of the entire file. End the file with an End of Transmission "F" Record. No data will be read after the "F" Record.
.03 All alpha characters entered in the "F" Record must be upper case.
Record Name: End of Transmission "F" Record
1 Record Type 1 Required. Enter "F".
2-9 Sponsor Record Count 8 Required. Enter the total number of Sponsor Records on this file. This count must be the same as the total number of "S" records. Right-justify the information and fill with leading zeros.
10-17 Administrator Record Count 8 Required. Enter the total number of Administrator Records on this file. This count must be the same as the total number of "A" records. Right-justify the information and fill with leading zeros.
18-25 Participant Record Count 8 Required. Enter the total number of Participant Records on this file. This count must be the same as the total number of "P" records. Right-justify the information and fill with leading zeros.
26-33 File Record Count 8 Required. Enter the total number of all records in the file, including the Transmitter 'T' Record, the Sponsor 'S' Record, the Administrator 'A' Records, the Participant 'P' Records, and End of Transmission 'F' Record. Right-justify the information and fill with leading zeros.
34-740 Reserved 707 Enter blanks.
End of Transmission "F" Record Layout
Record Type Sponsor Record Count Administrator Record Count Participant Record Count File Record Count
1 2-9 10-17 18-25 26-33
Reserved Record Sequence Number Blank or Carriage Return Line Feed
34-740 741-748 749-750
SECTION 1. PURPOSE
This revenue procedure provides the 2012 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code.
SECTION 2. 2012 INFLATION ADJUSTED ITEMS
Annual contribution limitation. For calendar year 2012, the annual limitation on deductions under § 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,100. For calendar year 2012, the annual limitation on deductions under § 223(b)(2)(B) for an individual with family | -1.947248 | -0.690576 | -0.159408 | -0.099767 | [
-2.0294284843156776,
-1.865067432835826
] | [
-0.5231523595913246,
-0.857999904296242
] | [
-0.1784300586835413,
-0.14038644330277728
] | [
-0.08676059930128527,
-0.11277430198381411
] | 1,024 | [
512,
512
] | [
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363,
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411,
3942
] | 1,330,254 | 25,600 | CommonCrawl | 3 | 13 |
coverage under a high deductible health plan is $6,250.
High deductible health plan. For calendar year 2012, a "high deductible health plan" is defined under § 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,200 (no change from calendar year 2011) for self-only coverage or $2,400 (no change from calendar year 2011) for family coverage, and the annual out-of-pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $6,050 for self-only coverage or $12,100 for family coverage.
SECTION 3. EFFECTIVE DATE
This revenue procedure is effective for calendar year 2012.
SECTION 4. DRAFTING INFORMATION
The principal author of this revenue procedure is Bill Ruane of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding § 223 and HSAs, contact Leslie Paul at (202) 622-6080 (not a toll-free call). For further information regarding the calculation of the inflation adjustments in this revenue procedure, contact Mr. Ruane at (202) 622-4920 (not a toll-free call).
Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction
Internal Revenue Service (IRS), Treasury.
Correction to final regulations.
This document describes a correction to final regulations (T.D. 9518, 2011-17 I.R.B. 710) that were published in the Federal Register on Wednesday, March 30, 2011 (76 FR 17521) providing guidance to specified tax return preparers who prepare and file individual income tax returns using magnetic media pursuant to section 6011(e)(3) of the Internal Revenue Code.
This correction is effective on April 22, 2011, and is applicable to individual income tax returns filed after December 31, 2010.
Keith L. Brau, (202) 622-4940 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
The final regulations that are the subject of this correction are under section 6011 of the Internal Revenue Code.
Need for Correction
As published, final regulations (T.D. 9518) contain an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the final regulations (T.D. 9518) which were the subject of FR Doc. 2011-7571 is corrected as follows:
On page 17528, column 2, under CFR Part Heading "PART 301—PROCEDURE AND ADMINISTRATION", the language "Par. 4. The authority citation for part 301 is amended by adding an entries in numerical order to read, in part, as follows:" is corrected to read "Par. 4. The authority citation for part 301 is amended by adding entries in numerical order to read, in part, as follows:".
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on April 21, 2011, 8:45 a.m., and published in the issue of the Federal Register for April 22, 2011, 76 F.R. 22611)
Correction to Nonacquiescence in Robinson Knife Manufacturing Company and Subsidiaries v. Commissioner, 600 F. 3d 121 (2d Cir. 2010), rev'g T.C. Memo 2009-9
This document contains corrections to the action on decision nonacquiescing in the decision in Robinson Knife Manufacturing Company and Subsidiaries v | -1.541824 | -0.791747 | -0.429518 | -0.003517 | [
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. Commissioner, 600 F. 3d 121 (2d Cir. 2010), rev'g T.C. Memo 2009-9, published in 2011-9 I.R.B. Footnote 1 summarizing the Commissioner's nonacquiescence is corrected to read as follows:
Nonacquiesces to the court's holding that the sales-based royalties the taxpayer paid for the right to use trademarks on the kitchen tools that it manufactures and sells are not production costs allocable to property produced within the meaning of Treas. Reg. § 1.263A-1(e) and are deductible under § 162 of the Internal Revenue Code.
The principal author of this announcement is John Roman Faron of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this announcement, contact Mr. Faron at (202) 622-4930 (not a toll-free call).
Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).
Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.
Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.
Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).
Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.
Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling.
Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded.
Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.
Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.
Revenue rulings and revenue procedures (hereinafter referred to as "rulings") that have an effect on previous rulings use the following defined terms to describe the effect:
The following abbreviations in current use and formerly used will appear in material published in the Bulletin.
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] | 1,330,254 | 27,648 | CommonCrawl | 11 | 19 |
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel's Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D. —Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2010-27 through 2010-52 is in Internal Revenue Bulletin 2010-52, dated December 27, 2010.
Bulletins 2011-1 through 2011-22
2011-1 2011-2 I.R.B. 2011-2 304
2011-10 2011-7 I.R.B. 2011-7 499
2011-18 2011-12 I.R.B. 2011-12 567
2011-31 2011-22 I.R.B. 2011-22
Proposed Regulations
140108-08 2011-13 I.R.B. 2011-13 591
149335-08 2011-6 I.R.B. 2011-6 468
2011-1 2011-1 I.R.B. 2011-1 1
2011-2 2011-1 I.R.B. 2011-1 90
2011-5 2011-13 I.R.B. 2011-13 577
9 | -2.10613 | -0.762201 | -1.120644 | -0.210976 | [
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507 2011-3 I.R.B. 2011-3 305
9515 2011-14 I.R.B. 2011-14 599
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2010-27 through 2010-52 is in Internal Revenue Bulletin 2010-52, dated December 27, 2010.
Old Article
85-88 Obsoleted by Rev. Proc. 2011-10 2011-2 I.R.B. 2011-2 294
2008-11 Modified by Ann. 2011-6 2011-4 I.R.B. 2011-4 433
2009-62 Obsoleted by Rev. Proc. 2011-10 2011-2 I.R.B. 2011-2 294
2006-87 Superseded by Notice 2011-8 2011-8 I.R.B. 2011-8 503
2008-107 Superseded by Notice 2011-8 2011-8 I.R.B. 2011-8 503
2009-23 Modified by Notice 2011-24 2011-14 I.R.B. 2011-14 603
2010-32 Modified and superseded by Notice 2011-37 2011-20 I.R.B. 2011-20 785
2010-59 Modified by Notice 2011-5 2011-3 I.R.B. 2011-3 314
2010-60 Supplemented and superseded by Notice 2011-34 2011-19 I.R.B. 2011-19 765
2010-71 Modified and superseded by Notice 2011-9 2011-6 I.R.B. 2011-6 459
2010-79 Clarified and modified by Notice 2011-4 2011-2 I.R.B. 2011-2 282
132554-08 Corrected by Ann. 2011-11 2011-7 I.R.B. 2011-7 500
149335-08 Hearing scheduled by Ann. 2011-26 2011-14 I.R.B. 2011-14 608
146097-09 Hearing rescheduled by Ann. 2011-30 2011-20 I.R.B. 2011-20 791
72-50 Modified and superseded by Rev. Proc. 2011-10 2011-2 I.R.B. 2011-2 294
76-34 Modified and supersed by Rev. Proc. 2011-10 2011-2 I.R.B. 2011-2 294
97-27 Clarified and modified by Rev. Proc. 2011-14 2011-4 I.R.B. 2011-4 330
2001-10 Modified by Rev. Proc. 2011-14 2011-4 I.R.B. 2011-4 330
2003-21 Modified and superseded by Rev. Proc. 2011-15 2011-3 I.R. | -2.61565 | -1.384445 | -1.768653 | -0.516312 | [
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B. 2011-3 322
2004-34 Modified and clarified by Rev. Proc. 2011-18 2011-5 I.R.B. 2011-5 443
2008-52 Superseded in part by Rev. Proc. 2011-14 2011-4 I.R.B. 2011-4 330
2010-1 Superseded by Rev. Proc. 2011-1 2011-1 I.R.B. 2011-1 1
2010-2 Superseded by Rev. Proc. 2011-2 2011-1 I.R.B. 2011-1 90
2010-3 Superseded by Rev. Proc. 2011-3 2011-1 I.R.B. 2011-1 111
2010-15 Updated by Rev. Proc. 2011-13 2011-3 I.R.B. 2011-3 318
2010-18 Amplified and modified by Rev. Proc. 2011-21 2011-12 I.R.B. 2011-12 560
2010-25 Obsoleted in part by Rev. Proc. 2011-23 2011-15 I.R.B. 2011-15 626
2011-1 Corrected by Ann. 2011-7 2011-5 I.R.B. 2011-5 446
2011-11 Corrected by Ann. 2011-9 2011-7 I.R.B. 2011-7 499
2011-14 Modified by Rev. Proc. 2011-27 2011-18 I.R.B. 2011-18 740
2011-14 Modified and amplified by Rev. Proc. 2011-22 2011-18 I.R.B. 2011-18 737
2011-21 Amplified by Rev. Proc. 2011-26 2011-16 I.R.B. 2011-16 664
81-100 Modified by Rev. Rul. 2011-1 2011-2 I.R.B. 2011-2 251
2004-67 Modified by Rev. Rul. 2011-1 2011-2 I.R.B. 2011-2 251
2011-3 Corrected by Ann. 2011-16 2011-7 I.R.B. 2011-7 500
9391 Corrected by Ann. 2011-12 2011-9 I.R.B. 2011-9 532
The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletin is sold on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superintendent of Documents when their subscriptions must be renewed.
The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These are sold on a single copy basis and are not included as part of the subscription to the Internal Revenue Bulletin. Subscribers to the weekly Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins are out of print and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may purchase them from the Superintendent of Documents.
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Public Tours & Group Reservations
Chm Blog From the Collection
Community Memory: Precedents in Social Media and Movements
By Bo Doub | February 23, 2016
When studying the social movements and countercultural ethos of the 1960s and 1970s, researchers and historians might not initially think to visit the Computer History Museum for relevant resources. However, the intersections between these sociopolitical phenomena and the histories of early computerized social networks are surprisingly strong in the Museum's Community Memory records. With recent funding from the Andrew W. Mellon Foundation, administered through a Council on Library and Information Resources (CLIR) grant, CHM archivists have been able to process the textual materials of the Community Memory collection to a higher degree.
Community Memory terminal at Leopold's Records, Berkeley, California, ca. 1975, Community Memory records, Box 12, Folder 15, Catalog 102703229.
Community Memory was the first public computer-based bulletin board, originally set up in 1973 at Leopold's Records in Berkeley, California. The Community Memory terminal at Leopold's was installed next to a traditional bulletin board, which musicians and others in the community had been using as a space to post their cards, flyers, and papers promoting performances, classified ads, efforts to organize, and general humor and philosophies. The speed at which this Berkeley community of music-enthusiasts, and eventually wider communities in the Bay Area, adopted the use of this computerized version of the bulletin board surprised Community Memory's creators, who initially expected this subculture to be hostile to the aura of money and centralized power surrounding the use of computers at the time. In 1973, most computers were still only accessible to well-funded government projects, universities, and affluent corporations. Aside from challenging the expectations of Community Memory's founders, this experimental service and tool provided groups of people who had never used computers with new levels of access to technology and information-sharing.
When viewing Community Memory through a contemporary lens, the technological precedents it contributed to are obvious. Community Memory was a pre-Web social network, the proto-Craigslist of the 1970s and 1980s. Museum-goers can view its influence on future online social media just by visiting its space in the Computer History Museum's permanent exhibit, "Revolution," which showcases the Community Memory terminal that was at Leopold's Records. However, what the recently-processed Community Memory archival collection adds to the Museum's picture of the project are the ideological precedents set by Community Memory – the organization's ideas about the democratization of technology that were so ahead of its time.
The Community Memory records contain material authored and collected by members of the Community Memory Project (CM) spanning from 1974 to 2000. They were donated to the Museum in 2003 by Lee Felsenstein, one of the co-founders of Community Memory, along with other CM-related hardware, software, posters, and ephemera. The archival materials that were recently processed under the CLIR grant are mostly textual, with some photographs and other visual resources. The parts of the collection that were created by employees and users of Community Memory include administrative records, promotional material and press, discussion board printouts created at CM terminals, usage statistics, designs and specifications relating to CM equipment and software, and manuals and training records.
"The Community Memory Project: An Introduction," 1982, Community Memory records, Box 12, Folder 20, Catalog 102734414.
One part of the collection that is especially useful for introducing the concepts and philosophies behind Community Memory are the CM overviews and introductory pamphlets. One pamphlet in the collection introduces Community Memory as "a shared community filing cabinet" or a "tool for collective thinking, planning, organizing, fantasizing, and decision-making."1 Community Memory overviews also introduce the many-to-many communication paradigm and contrast it with more traditional one-to-many models:
By being open and interactive, Community Memory seeks to present an alternative to broadcast media such as TV. The nightly national TV news – both commentary and commercials – gives people the 'word' from on high, telling us 'that's the way it is.' | 1.266011 | 1.931799 | 1.962157 | 0.717063 | [
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Community Memory is different. It makes room for the exchange of people-to-people information, recognizing and legitimizing the ability of people to decide for themselves what information they want.2
Many of the ideological foundations of the modern Internet are described in Community Memory literature from the 1970s and 1980s.
Community Memory's founders were especially well-suited to voice these new ideas as they were all involved, to varying degrees, in the Free Speech Movement at the University of California, Berkeley, protests of U.S. intervention in Southeast Asia, and countercultural movements in general. The original founders of Community Memory: Lee Felsenstein, Efrem Lipkin, Ken Colstad , Jude Milhon, and Mark Szpakowski, teamed up with a nonprofit called Resource One in 1972.
Resource One Newsletter, no. 2, 1974, Community Memory records, Box 12, Folder 16, Catalog 102734421.
Resource One was established by three computer science dropouts from UC Berkeley who left school to pursue their own initiatives of making computers available to participants of anti-war and anti-establishment movements. The union of these two teams harnessed the use of Resource One's equipment—a donated timesharing SDS-940 mainframe computer—toward the initiatives of Community Memory. Felsenstein was also in contact with Michael Rossman at this time, who was a key organizer of UC Berkeley's historic Free Speech Movement in 1964. Some of Rossman's writings and notes relating to Community Memory and Resource One can also be found in the Community Memory records.
Figure 4. Community Memory group photograph with terminal, 1984, Lee Felsenstein Collection, Digital Archive, Catalog 102702620. From left to right, Carl Farrington, Michael Rossman, Phil Kohn, Lee Felsenstein, Karen Paulsell, unknown woman, Ken Constad.
Other important documents in the Community Memory records were created by the users of the CM terminals themselves. These records are primarily made up of printouts of online posts written from various Community Memory terminals. The earliest bulletin posts in the collection are from the first CM terminal at Leopold's Records in Berkeley—mostly written in 1974. In addition to messages written and shared by users, printouts of indices and directories that isolate CM content by keywords can also be found in the collection. At Leopold's Records, a printout of a directory of posts relating to music and musicians was left at the terminal on a weekly basis for people to browse. Another example of indexed printouts from the collection are posts that were tagged with the word "Interzone" and written under the pseudonym "Benway" (also Dr. Benway or Doc Benway) in the voice of the recurring character of the same name from multiple works by William S. Burroughs. These printouts also contain keyword indices that list and order terms used in discussion board posts along with their frequency of use. Common topics discussed on Community Memory include music, politics, housing, offered services, women's advocacy groups, and technology.
Soft-Tech, 1978, Community Memory records, Box 25, Folder 16, Catalog 102734490.
Many researchers would also be interested in Community Memory's library, which informed and reflected CM's progressive ideas. This collection holds books on working collectively, women and computers, communalism, using technology creatively in education, and technology for environmental initiatives (see Soft-Tech right).
When the last incarnation of the Community Memory Project closed operation in 1992, a new age of information sharing was beginning with the widening use of the Internet and the World Wide Web. The radical ideas that can be found within the Community Memory records – "technology for the people," "open collective memory systems," democratization through technology, interlinking of communities, and community control – all informed the future attempts toward online participation and democracy that directly followed CM's closure.
The Community Memory records are now open for research. Complement this collection with the Computer History Museum's related Lee Felsenstein Collection of scanned photographs (Lot X6014.2011) and Stanford University's Lee Felsenstein papers.
"The Community Memory Project: An Introduction," 1982 | 1.10165 | 2.193231 | 1.962157 | 0.945983 | [
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WAYNE VALLEY HIGH SCHOOL BAND ALUMNI
This site is dedicated to the members of the WVHS Band from 1969-1998, "The Tedesco Era".
All WVHS Band Alumni: Band, Color and Honor Guard, former Directors, Adjunct Instructors, and Student Teachers are welcome to join the Association.
BAND ROOM
PHOTO ALBUM of YESTERDAY
PHOTO ALBUM of TODAY
Alumni Reunion 2010
Jacqueline Zuber
It is with deep sadness that once again I must post yet another passing of a parent. This time of four alumni, Pat Zuber Walmach, Jeffrey Zuber, Ellen Zuber Donnellan, and Bill Zuber; and mother-in-law to alumni Joe Walmach. Jacqueline Zuber, age 78 of Wayne passed peacefully Wednesday, November 23, 2011 at home.
Mrs. Zuber and her late husband were both active in the band parents organization and always very supportive of the band program.
The Wayne Valley Band Alumni Association wishes to extend heartfelt sympathies and condolences to the Zuber, Donnellan, and Walmach families.
Funeral services will be held Monday, November 28, 2011 at 9 AM from the Vander May Wayne Colonial Funeral Home, 567 Ratzer Road, Wayne then to Our Lady of The Valley RC Church, Wayne where at 10 AM a Funeral Mass will be offered. Friends may visit with the family at the funeral home on Sunday from 2-4, 7-9 PM. Those planning an expression of sympathy in Mrs. Zuber's memory are asked to consider The Wayne Foundation For The Handicapped, 30 Woodridge Terrace, Wayne 07470 or The Memorial Sloan Kettering Cancer Center, 1275 York Avenue, New York, NY 10087-7106. For more information visit www.vandermay.com.
On a personal note, I will always remember the many times I had been welcomed to the Zuber home by Mr. and Mrs. Zuber for many get-togethers and special occasions over the years, and always treated like I was a part of their family, ...as they were always a great big part of ours.
Anne Patterson
It is with deepest regrets that I must post the passing of Mrs. Anne Patterson, the mother of Alumni members Don and Tab Patterson. Mrs. Patterson passed away Tuesday, November 8, 2011 following a courageous battle with thyroid cancer. She was extremely active and devoted to the Band Parents organization during both Don and Tab's years at WV in the '70's and early '80's. Many of you had the pleasure to have met Mrs. Patterson back in the day or as a neighbor in Packanack Lake. While in high school, some of us were even given the opportunity for summer jobs at Passaic General Hospital where Mrs. Patterson was the hospital administrator. This beautiful and gracious lady will be dearly missed. On behalf of the Wayne Valley High School Band Alumni Association, we extend our heartfelt condolences and sympathies to Don, Tab, their family and friends.
Anne Bachik Patterson
Born in Slovakia on Apr. 10, 1922
Departed on Nov. 8, 2011 and resided in Indianapolis, IN.
Visitation: Monday, Nov. 14, 2011
Service: Tuesday, Nov. 15, 2011
Cemetery: Waco Memorial Park
Please click on the links above for locations, times, maps, and directions.
April 10, 1922 – November 8, 2011
Anne Bachik Patterson, loving mother, grandmother, and nursing professional, passed away November 8, 2011, at her home in Indianapolis, Indiana. Services will be at 11:30 a.m. Tuesday, November 15, at Wilkirson-Hatch-Bailey Chapel with the the Rev. Dr. Jimmie Johnson officiating. Burial will follow at Waco Memorial Park. Visitation will be from 5: | -0.08038 | -0.784584 | -1.004611 | -1.697009 | [
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Born April 10, 1922 in Slovakia to Michael and Helen Bachik, she immigrated to the United States with family in 1928. She was educated in New Jersey and graduated from the Passaic General Hospital School of Nursing and Seton Hall University with both BSN and MSN degrees with honors.
She was a professional nurse educator and taught Medical/Surgical Nursing. She was appointed the Director of Passaic General Hospital School of Nursing followed and Assistant Administrator at Passaic General in New Jersey until her retirement in 1981.
Anne served as President of the New Jersey State Nurses Association in 1967 for four-year term and worked closely with the American Medical Association and National League for Nursing, serving on many committees.
Following her retirement in 1981, she and her family moved to Waco, Texas, where she resumed a professional career in Long Term Care.
As a nurse, she was a role model for many young people who were inspired by her love of her profession, her leadership and people skills. She was always committed to high standards of patient care and continuing education.
She was predeceased by her husband, Donald L. Patterson after 50 years of marriage; her parents; and her sister, Mary Van Dorn.
She leaves behind her loving family and will be always remembered.
Andrew C. Robinson, age 49 of Floral Park, NY ( formerly of Wayne, NJ) passed away on May 12, 2009. Loving huband of Catherine and son of Cecilia and the late John Robinson, brother of Margaret "Peggy" Ahlen and her husband Steven of Wayne and Edward Robinson and his wife Judy of Wayne.
John Robinson age 78 of the Packanack Lake section of Wayne died Sunday, April 20, 2008 at Saint Clare's Hospital in Denville. His passing was quiet and peaceful while receiving the loving care of his family.
He was born in Bronx, New York and had lived his formative years in Kearny before moving to Wayne forty-three years ago.
John received his formal education at Kearny High School graduating with the Class of 1948.
He served in the Army from 1953 to 1955 in the 9th Infantry Division at Fort Dix, New Jersey where he received training as a Wireman. He was then stationed in Germany for eighteen months. He was a member of the Veterans of Foreign Wars Post 6255.
John was employed by Public Service Electric in Irvington, West Orange and Clifton for thirty-seven years as a Lineman. He retired from work in 1992.
He was a member of the Wayne Presbyterian Church in Wayne where he had served as a Deacon.
He also served his community for over eighteen years as a volunteer fireman at the Packanack Fire Company No. 5. He had held the offices of President and Chief Engineer. John was President of the Wayne Fireman's Relief Association, Life Member of the New Jersey Exempt Fireman's Association and a Life Member of the New Jersey Fireman's Relief Association.
John leaves his family with many fond memories of a caring, very kind personality that was always reaching out to others in their time of need. His persona is best described, as selfless, putting others needs before his own causing him to be admired by many friends. He was a very proud father and grandfather. Perhaps the biggest joy in his life came from arrival of his grandchildren whom he loved with all of his heart.
John and Cecilia Robinson were married for fifty-two years in a very loving and devoted two peas in a pod marriage. They went to Kearny High School together and they have been a couple since those High School years. When they celebrated their fiftieth wedding anniversary they took their entire family on a cruise to the Caribbean that they will never forget.
Surviving are his loving wife Cecilia (nee Nisbet) Robinson; one daughter Margaret "Peggy" Ahlen and her husband Steven of Wayne; two sons Andrew Robinson and his wife Catherine of Floral Park, New York and Edward Robinson and his wife Judy of Wayne; four grandchildren Matthew and Christopher Ahlen, Kevin and Katelyn Robinson.
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Elliott's story
Elliott Freer is one of our Gold Bond runners, and Against Breast Cancer's very own 'marathon man'. He completed April's London Marathon in an impressive four hours, and describes the experience for armchair athletes everywhere…
"Four years ago my mother was diagnosed with breast cancer. Fortunately she was one of the lucky ones, and with a great deal of treatment and care she was able to fight this awful disease.
But it was only through the research programmes of charities such as Against Breast Cancer that this was possible, giving thousands of women around the world like my mother a greater chance of long-term survival.
There was never any doubt that Against Breast Cancer was the right charity to run for. My Mum and everyone close to her saw the benefits of the various treatments that are now available. Against Breast Cancer focuses its work on improving these treatments. It's clear to me that research, coupled with raising awareness of the dangers and symptoms of breast cancer have helped to improve the survival rates in recent times.
I was at university when my mother was diagnosed and if the worst had happened then it would have broken me. When I knew that she might be cured and that I could help by raising money, I felt more positive. I couldn't help but think of the people in similar positions that may have had no hope, no solution, and the devastation and helplessness that they must have felt inside. This is why I needed to run for Against Breast Cancer – and for my mum.
I knew that I wanted a challenge. I had friends that had walked and climbed giant mountains, rowed great lengths of river, cycled the breadth of countries and numerous other enviable tasks. However, none of these quite fitted the mould for me. Then, in 2009, I went to support my girlfriend Emma who was running in the London Marathon for the charity 'Kids'.
I was taken aback by scale of it, the way that London's roads were transformed into galleries of supporters. I went to watch with her family at various points along the course, first at Tower Hill, then at Canary Wharf and finally at the finish line in St James park.
The support was amazing and the noise was fantastic, and even though every step felt like a mile and every mile felt like an eternity it was here that I remembered why I was doing this – for my mum.
The whole experience was amazing, totally unlike sitting in a rugby or football stadium: we were pressed against the railings and could see how every shout and cheer of encouragement lifted the runners. Every time Emma received some support her spirits lifted – it was a fantastic thing to get involved in, even just as a supporter.
I suppose that it was really from this, from everything she had done building up to it and from speaking to her afterwards that I knew that this would be something that I wanted to attempt to do. Of course, the day itself is the star and the thousands of people that come to support, many even without any friends or family running.
In the end, I enjoyed every single moment."
Previous Richard's story Next Liz's story
Against Breast Cancer is a registered charity in England and Wales. Registered Charity No. 1121258
Against Breast Cancer (Trading) Limited is a wholly owned subsidiary of Against Breast Cancer Limited. Company limited by guarantee 6310215. Company registered in England number 03478706.
Website development by Totally | Charity Web Design
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A quick glance at minutes for some recent meetings of The Citadel Board of Visitors
Posted on June 19, 2016 by Sandlapper Spike
When The Citadel Board of Visitors has a meeting, its minutes are eventually published online. I like to peruse the minutes, as it's just another way to keep up with the goings-on at the military college.
This post is just a short review of the published minutes for the last three meetings — April 1 (a teleconference), April 15-16, and May 3 (also a teleconference). The minutes for the most recent BOV meeting (June 10-11) have not yet been released.
April 1 meeting
It is always dicey to hold a meeting on April Fools' Day, but the board plunged ahead with its business anyway. Much of the discussion appears to have taken place in executive session.
The board recognized David L. Preston for winning a major award for his book, Braddock's Defeat: The Battle of the Monongahela and the Road to Revolution. Preston is the Westvaco Professor of National Security Studies at The Citadel. More importantly, he's a big Pittsburgh Steelers fan. The Citadel desperately needs to add more Steelers fans to its faculty.
Also honored was a cadet, James McManus, who received a Fulbright scholarship. He will study in Norway. Sadly, McManus will not be able to go speed skating in Oslo with Johann Olav Koss, as Koss now lives in Canada.
It was also noted that the Commission on Higher Education was to meet the following week to consider approving the school's new nursing program. The commission did indeed make that consideration, and approved the program at a subsequent meeting, subject to State Board of Nursing approval.
The CHE also signed off on The Citadel's new Center for Cyber, Intelligence, and Security Studies. That led to the school getting a grant from the National Security Agency.
A final tidbit from the minutes: apparently, it's hip to be a mechanical engineer. There are 161 declared majors from the Class of 2019 in mechanical engineering, the second-most for any discipline.
April 15-16 meeting
After broaching legal matters in executive session, the board discussed tuition and fees for out-of-state students. It was noted that the school's focus was changing to more need-based scholarship assistance. The importance of ROTC programs was mentioned.
It was reported that the demolition of the school-owned housing units along Hagood Avenue would begin in June. Also of interest: cellular communications equipment on the water tower is being upgraded.
The board decided to cancel a Request for Proposals for the proposed new parking garage. Apparently some technical issues have arisen. Among other things, that does impact varsity athletics (particularly basketball, in my opinion).
Speaking of varsity athletics…
[Director of Athletics Jim Senter] introduced the Athletic Facilities Master Plan. He discussed the details of the purpose/methodology of the plan, comparison schools data, findings, recommendations, projected costs, and way ahead…
…the "Blue and White Auction" netted over $99,000; membership renewals [in the Brigadier Club] are up to 909 through 11 April 2016; and new memberships are at a high of 103 for the same period.
If I read that correctly, as of mid-April there were over 1,000 active members of The Citadel Brigadier Foundation. The minutes also included a report from The Citadel Alumni Association, which stated that as of mid-April there were 11,849 total members in that group.
Maybe it's just me, but I would like to think that your typical alumni association member also has a stake in the TCBF. However, unless I am reading the numbers wrong (quite possible), that is the case for less than 10% of CAA members.
I'm not saying it should be 100% or anything close to that, but less than 10%?
Other odds and ends from this meeting:
– John Rosa got a pin for ten years of service to the college. Based on at least one recent news story, I'm guessing he won't wear it with his uniform.
– "[We] must anticipate less | -0.152973 | 1.237036 | 0.319941 | -0.696701 | [
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funding from the state." This is a sentence that could be uttered on an annual basis. I suspect that "we must anticipate no funding from the state" will be a more accurate statement in a few years. I'm not excited about that, but it seems inevitable. That leads to the question, where does the school find more money? Well…
"…the Board of Visitors approves the naming opportunity proposed for the space in the future Capers Hall building as the 'Leidos Center for Diversity and Global Engagement'."
"…the Board of Visitors approves the naming opportunity proposed to designate The Citadel's Nursing Program as 'The Swain Nursing Program' with an option to rename as 'The Swain Department of Nursing' in the future."
"…the Board of Visitors approves the proposed donor recognition signage for the Envisioning, Founding, Sponsoring, and Sustaining classes and organizations."
"…the administration is authorized to use $750,000 from unrestricted funds…to support the online revenue growth initiative."
Incidentally, page 28 of the CHE report on the nursing program indicates the "total signed pledge" to cover some of the startup costs is $4,000,000, so more power to the Swain family. I'm not sure what the issue is concerning the proper name of the program, but I wish it could be finalized before The Citadel has to spend a little extra money making new signs, letterhead, etc., in the event of a name change.
– "[According to a report by The Citadel Foundation]…total funds raised in 2015 exceeded the goal of $34.5 million, with a strong pipeline going into 2016. The total endowment is currently at a record of $271 million…"
– The Citadel Real Estate Foundation, a 501(c)3, has been incorporated. I'm going to assume (always dangerous) that the object of this foundation is to deal with gifts of property to the college.
– A potential new haircut policy for freshman was proposed. The suggestion: male and female haircuts would maintain the current fourth class haircut standards until Parents' Day. After that, the existing upper class haircut standards would apply to freshmen as well. This policy may start during the 2016-17 school year.
May 3 meeting
This was another teleconference situation. A couple of BOV members couldn't make it. A reporter from The Post and Courier was in attendance (she is described in the minutes as a columnist).
Notes from this meeting:
– "The College has received over 900 deposits from the Class of 2020, with 80 deposits from female students and 193 minorities — the most ever."
– There were several motions regarding requests from graduating seniors to have a specific person (presumably a family member or friend) present the cadet with his or her diploma. This was also the case for the April 15-16 meeting, and led to a recommendation by BOV vice-chairman Dylan Goff to have a "formal procedure with a specific deadline be formulated to avoid last-minute requests for diploma presentation exceptions being submitted to the Board".
One of The Citadel's better traditions is that it allows an alumnus parent to personally present his son/daughter with his/her diploma. The school has been careful about making exceptions to this policy. From what I can determine, the BOV has no issues with, say, an alumnus grandfather doing the honors, or an uncle who is a grad (particularly if the father is deceased). The majority of recent requests were denied by the board, however.
While the minutes for the June 10-11 meeting haven't been posted yet, we do know one thing that was presumably discussed: tuition. The school announced late last week that tuition and fees would increase by approximately 3% for the 2016-2017 academic year.
It means that football season is getting closer…
Filed under: The Citadel | Tagged: David Preston, Dylan Goff, James McManus, John Rosa, The Citadel | 1 Comment »
Game review, 2015: Coastal Carolina
Posted on November 29, 2015 by Sandlapper Spike
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wild one…
Game story, The Post and Courier
"Notes" section, The Post and Courier
Game story, Myrtle Beach Sun-News
Photo gallery, Myrtle Beach Sun-News
Coastal Carolina post-game news conference
Video from WCSC-TV
Video from WCIV-TV
Video of the winning field goal and the immediate aftermath
School release
Post-game notes from The Citadel
Eric Goins had this to say after the game…
I came back [to] the sideline [after the blocked field goal attempt], and…General Rosa was there…and he said, 'Hey, you're gonna have to kick another one.' And I believed him, because I felt like that was the way the game was going. And he was right.
John Rosa: former college quarterback, current school president, modern-day Nostradamus.
Very random thoughts on the game:
– Coastal Carolina has a nice setup for its varsity sports, including Brooks Stadium. I don't know exactly how CCU plans on expanding the stadium to 20,000 seats (as part of its move to FBS), but it doesn't seem unreasonable.
Parking was easy. I just parked in lot "YY", which was located about a half-mile from the stadium. Shuttles came regularly to take people to the game. I had no issues leaving, either (though I chose to walk back to the parking lot after the game).
– CCU is yet another school (including The Citadel) that believes when it comes to its speaker system, louder is better. In particular, there was a halftime promotional video that featured audio which will surely lead to permanent hearing loss for anyone who was in attendance.
– Not that anyone at Coastal Carolina will (or should) care about my opinion, but I would ditch the "teal" turf. It looks terrible, both in person and on TV.
Like I said, though, they aren't asking for my opinion.
– Speaking of the ESPN3 broadcast, apparently someone in production thought The Citadel's starting quarterback was "Dominic" Allen. I watched part of the game when I got home and was disappointed to see that basic error.
I hope it is corrected for next week's game.
– The analyst for the ESPN3 broadcast was former Boston College and N.C. State head coach Tom O'Brien. He was not the most colorful of "color" analysts, to be sure.
However, he knew what he was talking about, not a big surprise given his excellent coaching career. Some of his nuts-and-bolts discussion was really good; you could even call it refreshing.
I think he could become a very good analyst if he called more games.
– Coastal Carolina's receivers weren't exactly the headliners coming into the game, but as a group the CCU wideouts made a number of outstanding catches. The Citadel's defense gave up way too many big plays yesterday, but you also have to credit the opposition sometimes. The Chanticleers made several "velcro" grabs on Saturday.
– CCU linebacker Alex Scearce is apparently okay after being injured late in the game, which is good to know. I would describe that post-play scene as unnerving.
– The officials drew mixed reviews on Saturday. I wasn't overly impressed with the Patriot League crew, to be honest.
I thought the spot on Dominique Allen's fourth-down sneak in the first half was dubious, and they missed a potential pick-6 by Nick Willis in the third quarter (which wasn't even reviewed, arguably more puzzling than the call on the field).
I didn't understand the sideline interference penalty either. It's possible I missed something there, so I'll give the officials the benefit of the doubt on that one.
– With two interceptions against CCU, The Citadel's defense now has 19 for the season. Somewhat surprisingly (at least to me), that is "only" fourth-best in school history, behind 1970 (23), 1977 (21), and 1981 (20).
Yes, in 1970 the Bulldogs intercepted 23 passes in 11 games.
– The Citadel rushed for 524 yards on Saturday (6.7 yards per attempt). The Bulldogs carried the ball 7 | -0.412355 | 0.517203 | -0.634319 | -1.116903 | [
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8 times.
One reason The Citadel had so many rushes is that the Bulldogs consistently converted third downs (11 for 17). Five of The Citadel's twelve drives lasted 10 plays or more. The Bulldogs did not have a "three and out" during the contest.
– After a late scoring change (due to a misidentified player), it turns out The Citadel had four 100-yard rushers. Dominique Allen, Tyler Renew, Cam Jackson, and (better to be recognized later than never) Vinny Miller all cracked the century mark.
– Given the total offensive output, and the fact The Citadel won the turnover battle 4-1, it may seem strange that the Bulldogs needed a last-second field goal to win the game.
They did need that kick, though. Why?
Missed opportunities on offense: two FGs that went awry (one blocked), a lost fumble, a turnover on downs, and that excruciating sequence at the end of the first half
Big plays allowed on defense: CCU had pass plays of 91 (TD), 26 (TD), 17, 47, 16 (TD), 26, 42, 17, 16, and 33 yards; the Chanticleers also had rushing plays of 44 (TD), 22, 17, and 16 yards (TD)
– The end-of-half sequence I mentioned above should serve as a useful "teaching moment" going forward. It could have dearly cost the Bulldogs to miss out on a potential field goal.
To give the players and coaches credit, they regained the lost momentum immediately by scoring on the first possession of the second half.
Then Coastal scored on its first possession of the second half…and then The Citadel responded (with that big Cam Jackson run)…and then…
It was that kind of game.
– My best guess is that about half the crowd at Brooks Stadium on Saturday wore light blue. It was an impressive turnout.
Announced attendance for The Citadel-Coastal Carolina: 6,751.
Attendance for the other seven FCS playoff games this weekend: 14,575 (at Montana); 7,062 (Northern Iowa); 4,888 (Chattanooga); 4,395 (William & Mary); 3,303 (New Hampshire); 3,098 (Sam Houston State); 997 (Dayton).
It isn't easy to draw fans for the post-Thanksgiving FCS playoff games, but having less than 1,000 in the stands for Western Illinois-Dayton is not good.
Speaking of attendance, here is the link to the Charleston Southern ticket office website:
There likely won't be any tickets available for The Citadel to sell (outside of about 700ish tickets that will be offered to the top 100-120 donors), so if you want to go to the game, you need to go to the CSU website.
You probably need to get them as soon as they become available at 10 am ET on Monday (November 30). Tickets will be at a premium because of the lack of seats (and space) at Buccaneer Field.
In the 2014 game played between the two teams, the announced attendance was 7,954; in actuality, there were probably about 5,500 people there.
I would anticipate the potential for a much bigger crowd this Saturday, but the truth is there really isn't space for a lot more fans. That is certainly true for seated spectators. CSU only has around 4,000 "permanent seats".
I'll have a preview for that matchup later in the week.
Here are some (really bad) pictures I took on Saturday, after I managed to get my camera to work again. At least, as much as it ever works.
The game photos are in sequential order. I've annotated a few of them.
Filed under: Football, The Citadel | Tagged: Charleston Southern, Coastal Carolina, Eric Goins, FCS playoffs, John Rosa, The Citadel, Tom O'Brien | Leave a comment »
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before the storm
Posted on August 20, 2011 by Sandlapper Spike
I didn't think I was going to be able to attend Saturday's scrimmage at Willson Field, but sometimes the sun shines when you expect rain, and I am quite grateful for that. I am not going to claim to have any fantastic observations about what I saw. That won't stop me from typing, though…
I got to campus a little late, but that was okay. Venturing into McAlister Field House, looking for one of the new football posters, I was almost immediately accosted by a gentleman who asked me if I wanted to eat something. He pointed to a long table filled with hamburgers and hot dogs, and it suddenly occurred to me that I was hungry.
I was a bit dazed, to be honest, and probably looked like I was on drugs (not guilty!), but no matter. I grabbed a burger and a cookie (which was very good) and wolfed them down.
Then I got one of the new posters (I took the glossy kind, as I didn't need it autographed), a magnet schedule (nice), and a team roster (very handy) and made my way to the field.
Jeff Hartsell has a nice writeup on the scrimmage, with some unofficial stats (link). You can also read about it at citadelsports.com (link), which also has a lot of cool photos (link) of the scrimmage, along with the meet and greet that followed it. (I took some pictures myself, but they are mostly awful, and even the decent ones aren't nearly as good as the school's offerings.)
Some quick thoughts:
— I really liked the setup for this event. Good job all around by the department of athletics. As always, quality cookies are an easy way to please the masses.
— There were several hundred people there, which was nice to see. I think that if there had been many more spectators in attendance, though, the venue would have been a little too small, something for the administration to keep in mind if the team enjoys a successful season in 2011.
— The Class of 2015 (i.e. the "knobs") surrounded the field to cheer on the players. Big fan of that move.
— Maybe for future scrimmages Spike (the cartoon mascot) could make an appearance, to entertain some of the kids.
— The officials working the scrimmage wore long black pants. In August. In Charleston. Luckily for them, while it was kind of muggy it was just overcast enough to keep things from becoming truly oppressive. I left Charleston before the inevitable thunderstorm (at least I assume it was inevitable).
— Aaron Miller, the freshman QB from Clover, had a big run and seemed to have a presence about him. He's a very interesting prospect; one of those guys who doesn't seem super-fast but nobody seems able to catch him anyway.
— The best pass of the scrimmage was thrown by Luke Caldwell, who is a receiver. It was a really nice pass, though. Just like the Samford game last season, it went Caldwell-to-Rickey Anderson, who this time caught it in stride. Anderson seems to be good at making those downfield catches, which can't be said for every running back. Kevin Higgins will undoubtedly try to take advantage of that.
— There wasn't an avalanche of turnovers, so unlike last year's GSU game I won't be having nightmares about fumbling for two weeks, but there are still some kinks to be worked out.
— The hitting was solid. No over-the-top pops, although Rod Harland stood out for his enthusiasm in putting people on the ground.
— The placekicking wasn't awful, but there is still work to do.
— I didn't see Larry Leckonby, but I assume he was there. If so, that would mean that every living person who has served as the director of athletics at The Citadel was at the scrimmage. (Okay, so that's just three guys.) General Rosa was also there, resplendent in bermuda shorts.
One thing I found interesting was the undercurrent of intensity in the crowd watching the action. The players acted with purpose and intent, but that is to be expected. What struck | 0.157258 | -0.351252 | -0.718729 | -1.732127 | [
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me was you could also describe many of the spectators as watching with purpose and intent.
I live in a town where the local school's squad has high expectations for the season to come, as preseason prognosticators have it contending for league and national honors. Anticipation is mixed with some anxiety. There is a lot riding on the upcoming campaign.
The Bulldogs are not expected to contend for league or national honors this year. However, in the crowd today you could feel anticipation and anxiety not unlike that present in the capital city, and for good reason. There is a lot riding on The Citadel's upcoming campaign, too.
Two weeks until Jacksonville comes to town. Two long weeks.
Filed under: Football, The Citadel | Tagged: Aaron Miller, Jacksonville, Jeff Hartsell, John Rosa, Kevin Higgins, Larry Leckonby, Luke Caldwell, McAlister Field House, Rickey Anderson, Rod Harland, The Citadel, Willson Field | Leave a comment »
Thoughts on The Citadel and transfers
Posted on July 19, 2010 by Sandlapper Spike
When I write about The Citadel and transfers, I want to first distinguish between basic types. One of them is the three-year transfer. It's a little bit unusual, but not rare, for someone to spend his or her freshman year at another school, and then transfer into The Citadel.
Now, the "system" at The Citadel is designed for a four-year student. In other words, the typical member of the corps of cadets spends four years at the school, and those four years have very specific benchmarks. However, it is possible (and not particularly difficult) for a student to transfer in and spend three years in the corps, and have essentially the same experience as a four-year student. Basically, the sophomore/junior years are combined.
I don't know anyone associated with The Citadel who has a problem with a three-year transfer athlete representing the school. I certainly don't. It doesn't happen often, to be sure. Recently Kenny Manigault, who played high school basketball in the Charleston area for Pinewood Prep, announced he was transferring from Wichita State to The Citadel. Manigault will have three years of athletic eligibility, and will presumably be spending (at least) three years in the corps of cadets.
Another athlete who will be transferring in to The Citadel is Blane Woodfin, who originally committed to Air Force, but was not admitted to the AFA (reportedly because of a physical problem). Woodfin attended Montana State last year but did not play football, and will thus apparently have four years of athletic eligibility remaining at The Citadel, not three.
These are not transfers likely to cause any cantankerous old alum heartburn, even though Manigault called Chuck Driesell "real laid back", which is the first time I've ever heard anyone call Driesell laid back. The Citadel as an institution, as Manigault and Woodfin will soon learn (if they don't know already), is certainly not laid back…
However, there is another type of transfer that has been popping up more and more at The Citadel in recent years, the "fifth-year" transfer.
This started in football, where a player can transfer from an FBS school to an FCS school and play immediately. The "trailblazer" in this category for The Citadel was Jeff Klein, a quarterback who transferred from Auburn and played one year for The Citadel (2002).
He was followed the next season by former Clemson QB Willie Simmons and ex-Duke defensive back Anthony Roberts. Those three players played for The Citadel under former coach (and alum) Ellis Johnson. In recent years, Kevin Higgins has had two fifth-year transfers — his son, wideout Tim Higgins (who originally played for Florida), and tight end B.J. Phillips (North Carolina).
All of these guys graduated from their original schools and played one year as graduate students for The Citadel, except for Phillips (who had two years of athletic eligibility in football remaining after graduating from UNC).
As students in The Citadel Graduate College, none of these players were members of the corps of cadets (indeed, it's possible none of them even attended classes with cadets, as graduate classes at The Citadel are held | -0.107774 | 0.11073 | -0.078249 | -0.308527 | [
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at night).
Reports vary on how seriously these graduate student athletes attempted to bond with their teammates, tried to understand/appreciate what cadets go through, etc. My general impression, which could be wrong, is that Simmons and the younger Higgins made an effort to try and "jell" with the team and school; Klein, not so much. Phillips, of course, still has one year left on the football team.
These one-year-only players were not a factor in basketball at The Citadel because there was no lower classification within Division I for them to transfer to without penalty (in other words, no FBS/FCS distinction). At least, they weren't a factor until last year, when Joe Wolfinger transferred to The Citadel after graduating from Washington.
Wolfinger had his degree and one year of athletic eligibility in basketball remaining, and he used that year to play basketball at The Citadel, thanks to a technicality. As this article explained:
Wolfinger will be a fifth-year senior next season and is apparently eligible to play immediately at The Citadel because he has graduated from UW and will enter a Master's program at The Citadel that is not offered at Washington.
Wolfinger is gone, and so is Ed Conroy, but Chuck Driesell has decided to bring in his own tall transfer for this upcoming season:
Mike Dejworek, a 6-11 center from Belmont University, will play one season for the Bulldogs as a graduate student, new coach Chuck Driesell confirmed…
…Dejworek, a native of Ulm, Germany, sat out last season with a shoulder injury after playing three years for Belmont. In 2008-09, he played in 24 games and started one for a 20-13 Belmont team, averaging 1.7 points and 1.6 rebounds. He was a reserve on a Belmont team that made the NCAA tournament his sophomore season.
I presume that, like Wolfinger, Dejworek will be enterering a Master's degree program at The Citadel that is not offered by Belmont.
There are plenty of alums who are less than crazy about athletes competing on varsity teams without ever being part of the corps of cadets. Ken Burger, then the sports editor of The Post and Courier, wrote about this as far back as 2003:
…the school's old guard is very vocal about this troublesome trend. They say these young men never spent a single day at The Citadel and don't deserve the privilege of wearing the school's uniform. Even its football uniform…
…Over the next three months we will find out how this experiment works out for [Ellis] Johnson's program and The Citadel. And, there will be plenty of people watching and judging from the sidelines…
…While it's easy to say the old school should stick to the old ways, there's another side of this controversy that can't be ignored.
The Citadel's military counterpart, VMI, recently left the SoCon and downgraded to the Big South Conference because the Keydets could no longer compete…
Ah, yes, the old "we just can't compete" crutch. Poor, pitiful puppies; how can our coaches ever win?
First, the obvious. Charlie Taaffe won a Southern Conference title in football without any non-cadet help. He beat South Carolina and Arkansas and Army and Navy, and all of his players were in the corps of cadets.
Brief tangent: Just for clarification, Taaffe did occasionally have some fifth-year guys who had already graduated and had an extra year of eligibility remaining after redshirting, but all of them had spent four years in the corps. That is a completely different situation than the fifth-year 'program' I'm discussing in this post, of course.
Eddie Teague won a SoCon title back in the day, too, with members of the corps of cadets. It's not easy (after all, The Citadel has just those two league titles in football), but it can be done.
Meanwhile, the fifth-year recruits have not exactly led to dramatic success on the gridiron. Klein set lots of passing records in 2002, but the team went 3-9. With Simmons at quarterback (and Roberts in the defensive backfield) in 2003, the Bulldogs | 0.120448 | 0.7088 | 0.09802 | -0.034733 | [
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improved to 6-6. Tim Higgins' one season at The Citadel came in 2007, the only season since 1997 in which the Bulldogs have finished with a winning record (7-4).
In hoops, Wolfinger did not prove to be a difference-maker last year, as The Citadel went 16-16, a season that followed a 20-13 campaign. Wolfinger got progressively less playing time as the year went on, as he turned out not to be a particularly good fit for The Citadel's style of play.
There is another aspect to this, the "recruited over" concern. If you are a promising high school football player and you are considering The Citadel, should you be worried about the possibility that down the road, when it's finally time for you to become a regular, the coach will suddenly bring in some graduate student to take your position? Being recruited over is something normally associated with players at big-time college basketball programs, not The Citadel.
Those are the on-field results and issues. What about the off-the-field repercussions?
— The essence of The Citadel, the part that differentiates it from other schools, is the corps of cadets. Our athletic teams are supposed to represent the students at the military college. What statement is the school making when it elects to offer opportunities to varsity athletes who have never been a part of the military environment?
— For that matter, the athletic teams represent the alumni as well. Am I supposed to identify with varsity athletes who did not go through the same experiences that I did?
— If I have misgivings as an alumnus about identifying with these athletes, just imagine how the current members of the corps of cadets must feel.
— There is also the public perception. Many outsiders are impressed that The Citadel can compete at all with the inherent disadvantages of being a military school. When you bring in players from outside that environment, do you know what the general public calls them? Ringers. (So do some alums.)
At that point The Citadel becomes "just another school" in the minds of some people. Is that something that the powers-that-be at The Citadel want?
I might add that the perception issue is magnified when the player plays a high-profile position (like quarterback) in football. In basketball, there aren't that many players, so almost any player is highly visible.
Having said all that, I don't blame any of the individual coaches for bringing in graduate students. Coaches are trying to win. Winning is not easy to do at The Citadel, so it's not surprising that coaches try to work the system as much as possible.
Coaches also tend to have a narrower focus; it's hard to expect Chuck Driesell, for example, to consider how a graduate student playing basketball may affect the school, in terms of the big picture. Driesell is just trying to find a big man who can rebound.
The administration has the responsibility of telling the coaches to focus solely on recruiting players who will be part of the corps of cadets. It appears that, for whatever reason(s), the current administration does not share the concerns that have been expressed by some alums.
Maybe the thinking from General Rosa and company is that one or two exceptions don't really matter. I don't know. It's also possible that the school wants to have occasional graduate student varsity athletes, in an effort to promote the Graduate College.
I tend to doubt that having an occasional hoopster or football player in the graduate school is going to raise the profile of the CGC, although I couldn't blame the school for trying every avenue to promote it. The CGC is an opportunity for The Citadel to make money, which the school needs to do.
Over the past few years, the military college has gradually become simply a state school, as opposed to a state-supported school. That's because the State of South Carolina continues to cut back on funding for higher education (in general, the state legislature believes higher education should end after the third grade).
[Sorry for the political jibe, but honestly, our state's lack of commitment to education is embarrassing.]
In closing, one thing I want to emphasize is that I don't have anything against the players who enter the school as graduate students. They are taking advantage of a great opportunity, as well they should. I wish them well, and I hope they are successful | 0.042548 | 0.016722 | 0.217224 | -0.141389 | [
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in class and on the field of play. I will be rooting for them, as I do anyone who represents my alma mater.
I just wish the administration would revisit the current policy. I strongly believe that varsity athletes at The Citadel should all come from the corps of cadets. I know my opinion doesn't really matter, but I also know that I'm not the only person who feels this way about transfers and varsity athletics.
Yes, I'm ready for football season…
Filed under: Basketball, Football, The Citadel | Tagged: Air Force, Anthony Roberts, Auburn, B.J. Phillips, Big South, Blane Woodfin, Charlie Taaffe, Chuck Driesell, Clemson, Duke, Ed Conroy, Eddie Teague, Ellis Johnson, Florida, Jeff Klein, Joe Wolfinger, John Rosa, Ken Burger, Kenny Manigault, Kevin Higgins, Mike Dejworek, Montana State, North Carolina, Southern Conference, The Citadel, The Citadel Graduate College, Tim Higgins, VMI, Wichita State, Willie Simmons | 5 Comments »
Ruminating about off-field football troubles at The Citadel
Posted on April 4, 2010 by Sandlapper Spike
It's been a busy and occasionally difficult time for yours truly, which partly explains the lack of recent posts. With regards to the Rice/Starks situation, I also wanted to wait and see how things shook out. As it is, things haven't become that much clearer as of late, but I figured I could make some comments about what we know right now.
They aren't earthshaking observations, to be sure, but I wanted to weigh in on the matter in a little more detail. I'm going to concentrate on just a few points. There are two issues worth addressing that I'm not going to mention right now, because I simply don't have enough information (not that I have any extra-special info on what I'm actually going to write about).
Before I delve into the recruitment of Reggie Rice and Miguel Starks, I wanted to briefly focus on an article in The Post and Courier from March 10 written by Schuyler Kropf. On the whole, I don't have a big problem with the media coverage of the Rice/Starks arrests, but this particular piece gave me pause.
Kropf interviewed several alums, asking them about how the arrests might affect The Citadel's image. All fine and good, and he got on-record quotes from three different graduates, one of whom I actually know. Kropf apparently could not get anyone to go on record with a "gloom and doom" quote, however, so he had to do what any intrepid reporter does when faced with such a dilemma.
He got quotes from anonymous message board posters.
Seriously, that's what he did. I had to read the article a couple of times to make sure I wasn't missing something.
I'm not completely sure Kropf understands the nature of message boards. I'll give him the benefit of the doubt, I suppose, but it strikes me as poor reporting. For one thing, how sure is he that the posts he quotes are from actual graduates of The Citadel?
Now, maybe he did some checking, or asked permission from the posters in question before quoting their comments, but even then can he really be sure they are who they say they are? (He certainly didn't indicate that he had confirmed anyone's identity. Heck, he didn't even mention the usernames associated with the quotes.)
Kropf was unable to get a negative quote from any current cadet (or alum) on the record, although he did write this, a time-honored crutch for a struggling scribe:
…several cadets declined to speak about the mood inside the ranks, quickly turning their heads around to see if anyone had seen them talking with a reporter.
With all due respect, Mr. Kropf, get over yourself.
Now, as it happens, the two message board quotes in the article are, I believe, from actual alumni of The Citadel. I can't guarantee that, but I'm fairly sure — but then, I'm an occasional poster on that forum myself, and thus may be able to differentiate from regular posters and "trolls". Whether Kropf can do so is another matter.
That particular message board doesn't have nearly as much traffic | -0.293365 | -0.810101 | -0.647635 | -0.869773 | [
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] | 1,330,276 | 8,192 | CommonCrawl | 4 | 1 |
as you would see from forums devoted to larger schools. Sites such as InsideMDSports or Phog.net may have several thousand members, with hundreds of posters online at one time, while thelordsofdiscipline.net has slightly over 500 registered members, with about a dozen of them online at extreme "peak" times.
What that means, among other things, is that when you have an event like the Rice/Starks arrests, the board is arguably more susceptible to being overwhelmed by people posting as fans of the school who aren't really fans, just to stir things up. It's been known to happen.
Kropf could easily have wound up quoting a 13-year-old posing as a graduate of The Citadel.
There is obviously a big difference between getting something on record from a living, breathing person and grabbing a comment from the internet. The first line of the article stated, "Whether The Citadel has an image problem depends on who's doing the talking." Well, not only does the article not adequately identify those behind part of "the talking", it doesn't identify them at all.
It appears to me that the reporter wanted to write the story from a certain angle, but could not get the confirming quotes he needed, so he took a cheap way out. In my view, that is not quality journalism.
Should Reggie Rice have been admitted to The Citadel? Based on what he has done since enrolling, the answer is no, but should have that been the answer all along?
For those not familiar with Rice's history prior to receiving an athletic scholarship to the military college, this column gives the basic story:
During Rice's senior season [in high school], he was spectacular. He had three 200-yard games, including one against perennial state power Lincoln County.
However, his final season was cut short when he was suspended after eight games following his arrest and subsequent guilty plea in juvenile court to a statutory rape charge. Rice [was] tried in juvenile court because the three girls involved were deemed to have been willing participants.
Rice was placed on 24 months of probation and ordered to perform 56 hours of community service. He was given something else after the 2006 incident: a second chance.
Several area leaders went to bat for Rice, and even assisted in him being admitted to The Citadel, where he had been offered a football scholarship.
Early on during his career as a cadet, it appeared Rice was redeeming himself…
There was a racial aspect to the statutory rape case. Rice (and one of the other males involved) were black, the girls white, and some in the community felt the charges were only brought due to race. It appears that some of those "area leaders" quoted in the piece thought he was being more or less railroaded, including a superior court judge (and graduate of The Citadel) who sent the case back to juvenile court.
Tangent: if you think you've heard a similar tale before, maybe you have. I was reminded of another, more notorious case in Georgia, one that involved Marcus Dixon (now of the Dallas Cowboys).
Besides being a fine football player, Rice was intelligent and personable. He impressed a lot of people, including the aforementioned judge and, later, a prominent businessman in the Charleston area (and alumnus). It has been interesting to read comments from people — experienced "men of the world" types, presumably naturals at spotting a fraud — who liked Rice, trusted him, and were shocked at his subsequent problems. Some people might call Rice a born con artist, or maybe even a sociopath. I don't know what he is, and it doesn't really matter now.
Given that background, should Rice have been admitted to The Citadel? No, he should not have. It should have been clear then, as it is now. I lay the blame for that on the admissions office more so than Kevin Higgins, as Rice was in Higgins' first recruiting class, and the coach would not have been that familiar with the school. I think it is clear that General John Rosa believes Rice's admission was in error. From his March 4 letter to alumni:
As did many colleges in the country, The Citadel revised its admission application process following the tragedy at Virginia | 0.140137 | 0.535109 | 0.129723 | 0.001686 | [
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Tech. We now require more information from candidates. Additionally, if the director of admissions has any concerns regarding an application, he presents them to me for consideration before final action is taken.
In other words, "that's not happening again."
It shouldn't have happened in the first place. Most people understand that The Citadel is not a reformatory for wayward boys, but every now and then someone gets confused about the school's mission and talks about its capacity to "redeem" a student. In the first column I linked, note that the author says that "it appeared Rice was redeeming himself."
There are schools, many of them very good schools, where Rice would have been a reasonable candidate for admission. The Citadel is not one of them. You don't go to The Citadel for redemption, because that's not what the college is about. The Citadel "experience" tends to highlight your natural, innate personality traits, as opposed to developing others.
The Citadel, at its essence, is about testing yourself, and learning exactly who you are. This is a very good thing, because young men and women fresh out of high school usually have no idea who they really are. It's also about learning how to deal with pressure, and about perseverance.
It's not a second-chance type of place. Maybe Kevin Higgins didn't realize that when he first arrived on campus, but there surely were officials in positions of authority who could have guided him.
I can't give Higgins a pass for the recruitment (and subsequent "handling") of Miguel Starks, however. Starks was a project in more ways than one. He was always the most impressive-looking player on the sidelines during a game, as he looked great in a football uniform. At The Citadel, though, that's not the most important uniform.
Higgins saw in Starks the potential of a special player, and treated him accordingly. Higgins may have chosen to overlook some red flags that were raised during Starks' high school career. Some of those apparently included being dismissed from the basketball team and being suspended for a playoff game (for an on-field fight).
There have been numerous complaints raised in various quarters that Higgins essentially "enabled" Starks at The Citadel, going to bat for him on multiple occasions when Starks got in trouble for not adapting to the military system. When you give preferential treatment to a star (or potential star) player, you run the risk of alienating the corps of cadets, not to mention his fellow football players. This may go a long way towards explaining some of the angst expressed by current cadets concerning corps squad issues.
Also, running interference for an athlete (or any cadet, for that matter) is ultimately a pointless exercise. You can't make a person want to make it at The Citadel — he's got to want it for himself. If he doesn't, all the interceding and pleading in the world won't make a difference.
Coaches at The Citadel have a learning curve when it comes to recruiting. One of the key things they have to learn is that keeping attrition low often correlates directly to on-field success. One of the important ways to prevent attrition is to recruit cadets who can become good players, as opposed to recruiting players and trying to make them cadets. Sometimes it takes a coach several years before he figures that out. There have been coaches at The Citadel who have never figured it out.
I'm not advocating firing anybody. I'm fairly confident that this episode is an isolated incident. However, I think coaches and administrators need to be put on notice. It's one thing to have a losing record on the football field. At The Citadel, though, you better be undefeated off the field. One loss off the field is one loss too many.
Filed under: The Citadel | Tagged: John Rosa, Kevin Higgins, Marcus Dixon, Miguel Starks, Reggie Rice, Schuyler Kropf, The Citadel, The Post and Courier, TheLordsofDiscipline.net | Leave a comment »
The Citadel needs to win at least one more regular season game
Posted on February 24, 2010 by Sandlapper Spike
The loss to UNC-Greensboro on Saturday was very disappointing, but oddly Ed Conroy wasn't too worried about it. At least, that's what he told Jeff Hartsell of The Post and | 0.358943 | -0.042592 | 0.363057 | -0.063348 | [
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Courier:
"I thought we did some really good things," said Conroy. "We shared the ball well, only had six turnovers, shot the ball well from 3-point range. We just didn't convert a lot of shots on the interior. We got some good looks there, but they didn't go."
There was also a reference earlier in the article to "a touch of fatigue and illness," so perhaps the team's energy level wasn't as high as it normally was. Also less than energetic was a largely absent corps of cadets. The corps' apathy and/or lack of presence this season during games at McAlister Field House (not to mention the homecoming game in football) has been noticeable. It's an issue General Rosa and company must address.
Back to the court, The Citadel was outrebounded 41-24 by UNCG, which was basically the difference in the game, as it's hard to overcome such a discrepancy without a huge edge in turnovers or shooting percentage, and the Bulldogs did not shoot particularly well (36%). The loss means that to clinch an overall winning season, as well as a winning season in Southern Conference play, The Citadel needs to win one of its two final regular season games.
That won't be easy, as they are both road contests. Thursday the Bulldogs travel to Greenville to play an improving Furman club, followed by a Saturday game in Spartanburg against Wofford.
The Citadel beat Furman 70-60 in Charleston on January 23. In that game, Cameron Wells had 22 points and 12 rebounds. He was only 6-17 from the field, but went to the foul line repeatedly and converted (8-8). Bryan Streeter also had a double-double in the contest. The Bulldogs were a solid 8-20 from 3-point land and also won the turnover battle against the Paladins (11-8).
Furman's Amu Saaka scored 19 points (on only 12 shots) and figures to be a problem again for the Bulldogs this time around. The Paladins will also have Jordan Miller available for this game after he missed the first meeting. Miller scored 31 points against UT-Chattanooga, but has followed up that great performance with two games in which he shot a combined 4-14 from the field.
Getting a win against Furman at Timmons Arena would be nice for several reasons. Assuming the two teams don't meet in the Southern Conference tournament, it would be the first time The Citadel had swept the Paladins in consecutive seasons since the 2000-2001 campaigns. Of course, there were only three games played in those years, as Furman screwed up in 2000 and scheduled too many games, leading to a penalty that resulted in only one game on the hardwood between the two schools that year.
The Citadel also won the second game played in the 1999 season, so it did win four straight against Furman from 1999-2001. That was the last time the Bulldogs won four straight in the series. The last time the Bulldogs won both home-and-away in consecutive seasons against the Paladins? 1939-1940 (part of a six-game win streak against Furman, the longest for The Citadel in the series' history). The Citadel hasn't won consecutive games in Greenville since 1992-1993.
The Citadel had a late lead against Wofford in the game played on January 21, but couldn't hold on and lost 44-42. As the score indicates, it wasn't an offensive masterpiece. The Bulldogs shot 32% from the field. Wofford shot no better (30%), but outrebounded The Citadel 38-33 and committed one fewer turnover. The Terriers' stated strategy of stopping Cameron Wells worked, as the rest of the Bulldog squad (save Zach Urbanus) combined for more turnovers (10) than made field goals (6).
You can bet Wofford will try to hold down Wells' production again to win its sixth straight game over the cadets, but it may not be so easy this time, as the other Bulldogs have done a better job in recent games of shouldering the offensive load. Of course, the Terriers are likely to | -0.125922 | 0.264724 | -0.291927 | -0.615164 | [
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2020 candidate profile: Pete Buttigieg
South Bend mayor seeking 2020 Democratic nomination for president
Updated: 7:30 PM CST Mar 1, 2020
Adam Sexton
Political Director
UPDATE: Pete Buttigieg dropped out of the 2020 presidential race on March 1, 2020.Pete Buttigieg, the former mayor from South Bend, Indiana, has emerged as a top tier candidate in a crowded field of Democratic challengers.Buttigieg served in the U.S. Navy Reserve as a lieutenant and was deployed to Afghanistan.Buttigieg served as the mayor of South Bend from 2012 until 2020. If elected, he would be the youngest person to ever hold the office of president of the United States.Hometown: South Bend, IndianaAge: 37Offices held: Mayor of South Bend, IndianaFirst elected in 2011, reelected in 2015Personal life: Buttigieg graduated from Harvard. He lives with his husband, Chasten, in South Bend.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 HE'S SAYING ABOUT:Health careMayor Buttigieg supports universal health care. His goal is to achieve a "Medicare for all who want it" plan. Buttigieg says this plan would cut out-of-pocket costs for seniors on Medicare by 50% by the end of his first term."Rather than polarize the American people, I will mobilize the American majority that stands ready for the most progressive change to health care in a half century—delivering Medicare for All Who Want It—while also trusting you to decide whether you want it," Buttigieg said at a campaign event in Nevada. He is also an advocate for the federal government to negotiate drug prices with pharmaceutical companies in order to make them more affordable.Economy/the WorkforceButtigieg supports raising the minimum wage to $15 an hour for workers to | -0.63099 | -0.884859 | -0.631149 | -1.180637 | [
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help wages keep up with expenses. "By raising the minimum wage to $15 and beyond, we can start taking steps to make sure that the economy is working for all workers," he said.He says he would pass the "Paycheck Fairness Act." The legislation, passed by the House of Representatives in 2019, would "ban employers from using an employee's salary history to determine wages, ensure that workers have the right to discuss wages without retaliation and require employers to justify any pay discrepancies."LGBTQ RightsButtigieg aims to pass several pieces of legislation to help strengthen LGBTQ rights. The federal Equality Act would prohibit discrimination based on sexual orientation or gender identity. He says the LGBTQ+ Suicide Prevention Act would create a task force and address key risk factors for LGBTQ+ deaths by suicide. Buttigieg also says as president he would ban conversion therapy.Climate ChangeButtigieg plans to create a Green New Deal and rejoin the Paris Climate Agreement if elected. His other policy ideas for climate change include setting goals to become a net-zero emissions society by 2050, reach 100% clean electricity by 2035 and create a Disaster Commission within his first 100 days in office. GunsThe South Bend mayor wants to make background checks universal and establish a nationwide gun licensing system. In addition he wants to place a ban on assault weapons and high capacity magazines.During a debate on CNN in October, Buttigieg emphasized the importance of taking action now: "People are dying in the streets right now. We can't wait for universal background checks. We finally have a shot to actually get through. We can't wait to ban the sale of new weapons and high capacity magazines so we don't end up with millions more of these things on the streets."Criminal Justice ReformButtigieg stands for reducing incarceration. He has campaigned to cut the number of people incarcerated by 50% on both the state and federal levels."It is past time to transform the criminal legal system to one that truly promotes justice, and benefits all of us," he said.Buttigieg is an advocate for legalizing marijuana and retroactively reducing sentences for drug offenses, along with eliminating incarceration for drug offenses.His plan includes doubling funding for federal grants "for states that commit to meaningful reform."ImmigrationButtigieg wants to implement "common sense immigration reform." The reform, he says, must include immigrants who are living, working and paying taxes, with a way to citizenship. This includes DREAMers.He also plans to end family separation for immigrants and update immigration laws to reflect current economic and humanitarian needs.Presidential candidate comparisons:-- On the issues-- Fun facts
MANCHESTER, N.H. —
UPDATE: Pete Buttigieg dropped out of the 2020 presidential race on March 1, 2020.
Pete Buttigieg, the former mayor from South Bend, Indiana, has emerged as a top tier candidate in a crowded field of Democratic challengers.
Buttigieg served in the U.S. Navy Reserve as a lieutenant and was deployed to Afghanistan.
Buttigieg served as the mayor of South Bend from 2012 until 2020. If elected, he would be the youngest person to ever hold the office of president of the United States.
Hometown: South Bend, Indiana
Offices held: Mayor of South Bend, Indiana
First elected in 2011, reelected in 2015
Personal life: Buttigieg graduated from Harvard. He lives with his husband, Chasten, in South Bend.
WHAT HE'S SAYING ABOUT:
Mayor Buttigieg supports universal health care. His goal is to achieve a "Medicare for all who want it" plan. Buttigieg says this plan would cut out-of-pocket costs for seniors on Medicare by 50% by the end of his first term.
"Rather than polarize the American people, I will mobilize the American majority that stands ready for the most progressive change to health care in a half century—delivering Medicare for All Who Want It—while also trusting you to decide whether you want it," Buttigieg said at a campaign event in Nevada.
He is also | 0.054832 | 0.279049 | 0.445485 | -0.154396 | [
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In re Will of Sizer
In re SIZER'S WILL.
[113 N.Y.S. 211] William E. Cook, for appellant.
George E. Brower (Stockbridge Bacchus, on the brief), for respondent.
Argued before WOODWARD, JENKS, GAYNOR, RICH, and MILLER, JJ.
GAYNOR, J.
There are three subscribing witnesses to the will and a full attestation clause, which also certifies to the unnecessary fact that the witnesses signed in the presence of each other. From the date of the will to the hearing on the probate was eight years and seven months. The first and second witnesses testified that they had no recollection of signing the will, or of being asked to, or of anything connected with it, but acknowledged their signatures to be genuine. The witness who signed last (the third witness) testified that the testator came to his house and asked him to go across the street to his drug store and witness his signature, and that he went and signed a paper under the names of the two preceding witnesses; that he did not know what the paper was, and that the testator did not say. He does [113 N.Y.S. 212] not give the date of this occurrence. How long it was after the other witnesses signed, or even whether it was the same day, does not appear. He says he saw one of the other witnesses in the back part of the drug store, but did not see the other. Only the testator and himself were present when he signed. The signature of the testator was proved, and also that the will was his holograph, except that it was on a printed blank.
Was there evidence of the execution of the will with the formalities required by statute? This must be answered in the affirmative. The third witness may be left out of consideration on this head, for the will had the requisite number of witnesses before it was signed by him. The isolated after-occurrence with him could neither add to nor detract from what had already been done. If the will was then valid, his act of signing it did not invalidate it. On the question of the weight and preponderance of evidence at the close, the testimony of this third witness has to be considered, but there is now under consideration only the question whether there was any evidence of due execution.
In the trial of an action a will, i. e., that the statutory formalities were complied with, may be proved by any competent evidence, direct or circumstantial, subject to its admissibility under the common law rules of evidence. But on probate the surrogate has to follow the method of proof prescribed by statute (Code Civ. Proc. § 2618). He must examine at least two subscribing witnesses to the will, excepting witnesses shown to be dead, absent from the state, insane or otherwise incompetent. But while the statute requires certain formalities in the execution of a will, it does not require that such formalities must be proved by the testimony of the subscribing witnesses to the will in order that the will may be probated. It provides that:
" If all the subscribing witnesses to a written will are, or if a subscribing witness, whose testimony is required, is dead, or incompetent, by reason of lunacy or otherwise, to testify or unable to testify; or if such a subscribing witness is absent from the state; or if such a subscribing witness has forgotten the occurrence, or testifies against the execution of the will; the will may nevertheless be established, upon proof of the handwriting of the testator, and of the subscribing witnesses, and also of such other circumstances, as would be sufficient to prove the will upon the trial of an action." Code Civ. Proc. § 2620.
In the present case, therefore, the surrogate was permitted, the recollection of the subscribing witnesses failing, to resort to such other evidence as is receivable in an action. He had before him a full attestation clause, and proof of the signatures of the testator and the subscribing witnesses. Was this alone evidence of the execution of the will with the formalities required by law? It was. There is no requirement of an attestation clause, but it is nevertheless recognized as evidence by the courts, and received, when necessary, and after proof of the signatures of the testator and the subscribing witnesses, as prima facie evidence of the facts | 0.020291 | -0.317678 | 0.366862 | 0.909564 | [
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certified by it. On examining the cases in this state, it will be found that many of them say that the attestation clause, with proof of the signatures of the testator and the witnesses, " and other facts and circumstances" proved in the particular [113 N.Y.S. 213] case, sufficed for the probate of the will; but from this the negative that such clause and proof of signatures alone would not have made out a prima facie case, and upheld the probate, must not be drawn. The discussion in such cases was upon the weight and preponderance of evidence at the close, and all of the evidence for was being massed against all against; while for the moment, only the question of a prima facie case is being now considered. Though the cases are few in this state where the court was called upon to say and did say that the attestation clause with proof of the signatures was alone evidence of formal execution, or made out a prima facie case, an analysis of all cases in this state will show that rule to be generally recognized; and there is abundance of authority for it elsewhere, in England and in our states. The case justifies a full citation of authorities. Matter of Nelson, 141 N.Y. 152, 36 N.E. 3; Matter of Duffy, 127 A.D. 174, 111 N.Y.Supp. 491; Butler v. Benson, 1 Barb. 526; Chaffee v. Baptist Missionary Convention, 10 Paige, Ch. 85, 40 Am. Dec. 225; Potter v. McAlpine, 3 Dem. 108; Norton v. Norton, 2 Redf. Sur. 6; Walsh v. Walsh, 4 Redf. Sur. 165; Woodhouse v. Balfour, 13 Prob. Div. 2; Vinnicombe v. Butler, 13 Weekly Rep. 392; Underwood v. Thurman, 111 Ga. 325, 36 S.E. 788; Thompson v. Owen, 174 Ill. 229, 51 N.E. 1046, 45 L.R.A. 682; In re Kohley, 200 Ill. 189, 65 N.E. 699; Allaire v. Allaire, 37 N. J. Law, 312; Elkinton v. Brick, 44 N. J. Eq. 154, 15 A. 391, 1 L.R.A. 161; Orser v. Orser, 24 N.Y. 51; Willis v. Mott, 36 N.Y. 486; Jackson v. Jackson, 39 N.Y. 153; Brown v. Clark, 77 N.Y. 369; Rugg v. Rugg, 83 N.Y. 592; Matter of Probate of Will of Pepoon, 91 N.Y. 255; Matter of Will of Cottrell, 95 N.Y. 329; Matter of Bernsee, 141 N.Y. 389, 36 N.E. 314; Wyman v. Wyman, 118 A.D. 109, 103 N.Y.Supp. 64; Matter of Sears, 33 Misc. 141, 68 N.Y.Supp. 363.The case of Woolley v. Woolley, 95 N.Y. 231, in which it was held that probate could not be allowed on the attestation clause and proof of the signatures alone in opposition to the positive testimony of all of the subscribing witnesses of the lack of an essential formality, has not been overlooked. It is to be observed that the discussion there was as to the weight and preponderance of evidence at the close, and not as to whether an attestation clause with proof of the signatures is evidence of due execution, i. e., makes out a prima facie case for probate. But let us suppose that there was | -0.785078 | -0.445372 | -0.484047 | 0.841929 | [
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] | 1,330,279 | 1,024 | CommonCrawl | 11 | 19 |
Million Dollar Highway
In the state of Colorado of the United States of America there's a special highway built in the late 1880's: the Million Dollar Highway, part of the San Juan Skyway. It's one of the nation's most spectacular drives. You'll be on the "outside" for a while with a hell of a view to your right (let the passenger look. You'll want to watch the road). Forget standard driving safety measures like guardrails and shoulders, there aren't any on this stretch, so swerving off the road is not advised!
Death Road
La Carretera de los Yungas was, probably, the most famous road in the world as well as the most dangerous. This gravel dirt track covers a 69-kilometre (43 mi) stretch between La Paz and Coroico, in the Yungas region of Bolivia.
Atlantic Ocean Road
Located in the midwest part of the Norwegian coastline, the Atlantic Road is one of the most scenic drives in the world. Driving along this road is like teetering on the edge of the sea. The curvy road dips and arches over the brutal waves of the Norwegian Sea that often crash over the pavement during storms. This unique highway will bring you out to the very farthest point where the land ends and the ocean begins.
Skippers Canyon Road
The Skippers Canyon Road, located in the south-west of New Zealand's South Island, is today one of New Zealand's better known scenic roads and unbelievably scary as it's totally narrow and different to manouvre your car. This gravel road, with a length of 16,5 miles, carved by hand by miners over 140 years ago is made from a very narrow cut in the middle of a sheer cliff face. It's a road so dangerous that your rental car insurance won't be honored if you drive on it.
Bayburt Of Yolu-D915
D915 is one of the most challenging roads in the world. Located in the Trabzon province, Turkey, the road is extreme, bordered by a drop of hundreds of meters unprotected by guardrails. It's definitely not for anyone suffering from vertigo or a fear of landslides. Only the suicidal, the insane, or the paid-to-do-this should ever drive down. This road has humbled many egos. One mistake and it's a free fall to your death.
Leh Manali Highway
The Leh-Manali Highway is a high mountain road situated in India. It spans over a length of 479 km (298 mi) among the Himalaya mountain range. It passes through some of the world's highest mountain passes in the world, with a mean altitude in between 2 to 3 miles above sea level. Uncertain weather, high altitude, extreme cold and no civilization for miles make this a very treacherous track. Carry extra fuel and feel close to heaven.
Furka Pass
The Furka pass is a high mountain pass at an elevation of 2.431 m (7,976ft) above the sea level, located in one of the snowiest regions in Switzerland. It's one of the world's most iconic, exhilarating and exciting drives, through the Swiss Alps. The pass was imortalised by the Aston DB5 / Ford Mustang car chase in James Bond's Goldfinger. It's one of the highest mountain roads of the Alps.
Fairy Meadows Road
Fairy Meadows Road is a spectacular and dangerous high mountain track with a length of 16,2km, located in the Gilgit-Baltistan region of Pakistan. The gravel road is completely unmaintained, there are no guardrails to protect you, and it gets so narrow that near the end you'll have to cover the last section by walking or biking. Drivers must remain cautious as the pass has been known to claim the lives of careless drivers.
Tian Men Shan Big Gate Road
Located within the Tianmen Mountain National Park, in northwestern Hunan Province, China, the Tianmen Shan Big Gate Road (also called the Tianmen Winding Mountain Road) is 11 kilometres (6.8 mi) long from the bottom to the top. The highest point of the road is at 1.300m above sea level, and the | 0.285323 | 1.280011 | -0.656036 | -0.668492 | [
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lowest point is 200m. The construction of the road took eight years, finishing in 2006.
Kahekili Highway
Kahekili Highway is a strip of one-lane paved road framed by rock on one side and sheer cliff drops on the other with a length of 20 miles from Kapalua to Wailuku. It's a legendary road known for its snaking turns, narrow passages, and dangerous road conditions, though nowadays that last factor is gone, since the road was completely repaved not too long ago.
Mokee (or Moki) Dugway
The Mokee (or Moki) Dugway, located on Utah Route 261 just north of Mexican Hat, Utah is a staggering, graded dirt switchback road carved into the face of the cliff edge of Cedar Mesa. It consists of 3 miles of steep, unpaved, but well graded switchbacks (11% grade), which wind 1,200 feet from Cedar Mesa to the valley floor near Valley of the Gods.
Col du Chaussy is a high mountain pass, at an elevation of 1.533m (5,029ft) above the sea level, traversed by the D77B road, located in the Savoie department in the Rhône-Alpes region in south-eastern France.The road to reach the summit starts with the famous "lacets de Montvernier", a special 3 km stretch with 17 hairpins as the road virtually climbs a cliff. It's an improbable road clinging to the edge of the cliff. It's one of the most scenic drives in the world.
Lysevegen
The popular tourist road Lysevegen in Forsand in Ryfylke (FV500) is a curvy mountainous road going from Lysebotn innermost in the Lysefjord to Sirdal, with a length of 29 km (18 mi.) This is an impressive road in the high mountains of Rogaland and Vest Agder some of it single carriageway with passing places - with impressive scenery and weather. It's one of the famoushairpinned roads in the world.
Tail of the Dragon
With 318 curves in 11 miles, it's America's number one motorcycle and sports car road. Deals Gap, also known as Tail of the Dragon, is a portion of U.S. Route 129 in Blount County, Tennessee, situated in a gap in Swain County, North Carolina, United States. It's heralded as one of the most scenic drives in USA.
The Stelvio Pass is a high mountain pass at an elevation of 2.757m (9,045ft) above the sea level, located in the Ortler Alps in Italy between Stilfs in South Tyrol and Bormio in the province of Sondrio. It's one of the highest mountain roads of Europe. The road itself is a marvel of engineering skill; the exhilarating serpentine sections ask to be driven by experienced drivers for their own sakes. All in all, this could be the most magnificent road pass in Europe. It's one of the most scenic drives in the world.
Oh-My-God Road
Oh-My-God Road is a 8,46 miles very scenic trail located in Clear Creek County, Colorado (USA) at an elevation of 7,581 to 9,383 feet, linking Idaho Springs at I-70 to Central City near Highway 119. The road gets its name from being a two-way road that is only about a car and three quarters wide, graveled, with no guard rails and washed out shoulders. Not only are there no guard rails, a daring glance down reveals incredibly steep cliffs.
Pikes Peak, cheesily called "America's Mountain", is a a high mountain peak at an elevation of 4.302m (14,115ft) above the sea level, located in the Rocky Mountains in El Paso County in the United States of America. Along the way you'll encounter some of the most breathtaking scenery in the world as you wind your way through an alpine wonderland of scenic beauty, mountain reservoirs, beyond timberline, overtaking the clouds… It' | 0.244233 | 1.330148 | -0.46661 | -0.703854 | [
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] | 1,330,285 | 1,024 | CommonCrawl | 1 | 6 |
Mammoth Lakes CA forecast
Winter so far ties with driest winter on record – but there is hope
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Home » Mono Plunges into Dark Winter As Cases Explode, Holiday Hopes Dashed
Mono Plunges into Dark Winter As Cases Explode, Holiday Hopes Dashed
Wendilyn Grasseschi
Times Reporter
[email protected]
December 2020 is going to be remembered for a long time in Mono County – and not in a good way.
With most of a very hard year finally receding and hopes for a decent holiday season to help make up for huge revenue losses incurred due to nine months of pandemic-related restrictions, the gods of fate were not done with tourism-dependent Mono County yet.
On Dec. 7, the county was plunged into what amounted to another shutdown; one similar to the spring 'Stay at Home' order but likely to cause even more damage.
This time, the shutdown of almost all short-term rentals along with indoor and outdoor dining, as well as gyms, hair stylists and other businesses hit just as the holiday season started.
Although Mammoth Mountain was allowed to stay open under state guidelines for outdoor recreation (and under county orders restricting indoor capacity and dining), the elimination of short-term rental options essentially turned Mammoth into a ghost town as of last Monday evening.
The shutdown came after the state, dealing with record-setting Covid cases that are rising nearly exponentially every week, established ICU capacity thresholds for five regions of the state last week. The state then assigned both Mono and Inyo counties to the Southern California Region. Should a region exceed the capacity of 15 percent left, into a Stay at Home order it goes.
Why were these two rural counties lumped in with the Southern California Region?
According to the state, Mono and Inyo counties are connected both epidemiologically (disease transmission-wise) as well as through a network of public health supply and planning networks and disaster recovery networks to the Southern California region. With the total ICU capacity of the region below 10 percent remaining on Dec. 7, the state that day ordered a new, three-week-minimum, Stay at Home order for the entire, 11-county region, hoping to slow the exponential growth of the disease and the corresponding influx of patients into the region's ICU beds.
Although often, or when convenient, Mono County can claim it has no connections to Southern California's troubles, that was not true for this situation, according to local Mono County health officials.
Although the county's ICU capacity at Mammoth Hospital was still stable and capable or taking in patients at press time, Mono County's Covid cases were exploding this week, just like they have been now for several weeks, growing by as much as 100 people in a week and pushing positivity rates between eight and 29 percent.
Local cases include sick people, including those who have needed to be hospitalized, as well as people who had lesser symptoms, and those with no symptoms, just as has been true for the entire progress of the disease nationally.
As of the morning of Dec. 13, Mono County had 440 positive cases, with almost 100 of those added since last Sunday, Dec. 6, with 111 tests pending. The county has more than doubled its testing capacity since last week, but even so, the lines of people waiting for a test at many of the free, county test lines at the Mammoth Lakes Community Center this past week were hours long.
Add to that the fact that the above numbers do not yet include many of what is expected to be an influx of Thanksgiving travel-related cases, due to the two-week lag time between exposure and positive case identification, health officials said. Those number should begin to show up earnest in test results this coming week, health officials said.
They also said the reasons for the explosion in cases, as previously reported, are myriad: coming this time, unlike in the spring and much of the summer, almost equally from people getting infected in family or small gathering situations; from people traveling to other places and coming back | -0.415266 | 0.245475 | -0.421275 | -0.270808 | [
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to the county; from closely packed housing and employee housing infections; from workplace infections – in other words, coming from everywhere.
"It is coming from just about everywhere equally," said Bryan Wheeler, Mono County Public Health Director. He added that the now-widespread nature of the disease outside of Mono County and in the entire country and world is another factor; there is simply so much more virus circulating in the state and country than there was this spring and summer, it is increasingly hard to avoid being around people who have been infected, whether they know it or not.
The fact that Mammoth Hospital can still take patients as of this week, Dec. 13 (as we update this story) should not give locals much comfort, however. That is because, at 8,000 feet elevation, local health officials said again this week the first thing they want to do with a Covid-19 patient that is struggling is to get them to a lower elevation, higher-level care center.
"A hospital at 8,000 feet is not our first choice for any respiratory disease, let alone Covid," said Wheeler. The problem is, normally that would be either Southern California, or, more often, Northern Nevada and the Reno/Carson Valley area. But as noted above, Southern California was almost full at press time this week and Northern Nevada had set up a Covid clinic in a parking garage to take on the huge influx of patients coming through its medical system.
According to one local (who did not wish to be identified) who had to go to Renown for non-Covid-19 purposes this week, "I had to wait for four days just to be seen due to the fact Renown has so many Covid cases," she said. (In fact, Nevada was listed as one of the ten top places in the world for Covid-19 growth rates as of Dec. 12, according to CNN news.)
And no, the increase in local cases is not due just to an increase in testing being done, local health officials said.
"Yes, there has been an increase in testing, but even so, as of December, the positive rates are overwhelming the negative rates," said Dr. Tom Boo, the county's public health officer at a meeting before the Mono County Board of Supervisors on Dec. 8. "This is the trend we are seeing here in Mono County... the positive rate has just gotten out of hand.
"This is very much a crisis situation, even if our hospital is ok now," he said. "But our local and state health situation is dire - cases have been increasing at an exponential rate in Mono County and ICUs in California and Nevada are struggling under the strain. Yet hospitals have just begun to experience the impact of all the infections that occurred around Thanksgiving! Mono County had nearly 100 new cases reported last week, doubling every week or two, and I'm dreading the secondary wave of people with severe cases who are likely to come to the hospital in coming weeks.
"The lodging issue is a major one for the Town, and we in Unified Command fully understand the hardships – it's terrible that many are out of work," he said. "But visitation, travel, is super-problematic in this pandemic. I am not impressed by the decisions of officials in other jurisdictions who misinterpret state public health orders, opting to jeopardize the lives of some of their people.
"The idea behind the regional stay at home order is that people must really stay at home except for essential trips to the store, medical issues, etc.," he said. "It's ok to get out to go for walks, runs, bike rides, but stay close to home. By and large people should stay in their own jurisdiction (town, county, etc.). It's not ok to travel from So Cal to the Eastside for your 'mental health.'
"If we all do this, the Regional Stay At Home will be effective in quickly getting infection rates down, as we saw in the spring, saving lives, preventing disability, and allowing more business and social activity with modifications," Boo said. "But if many are trying to find a loophole, or otherwise ignoring the orders, it will not be effective, and this terrible period we're in will be much prolonged.
"I am gratified that Town and county are marshalling resources to mitigate some of the economic harms of the pandemic, and I desperately hope that our federal elected representatives can get it | 0.163764 | 0.406184 | 0.086607 | 0.049811 | [
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News from BACP
16 September: Mental health support for veterans
Mental health support for veterans
Our member Justin Havens says it can be a challenge to ensure veterans access the treatment they need
The recent events in Afghanistan have brought into focus the mental health of veterans, but our member Dr Justin Havens says many will be unaware of the support available to them.
Justin, a psychological therapist and military veteran, said there's a challenge to ensure armed services personnel in psychological distress access the treatment they need.
Justin, who served with the Royal Electrical and Mechanical Engineers, is a Cheltenham-based BACP-accredited therapist who specialises in trauma and is an EMDR consultant.
"For some veterans who served in Afghanistan, it may awaken memories and they might think that the whole campaign was a waste of time," he said. "It can also awaken memories for veterans from other conflicts too.
"A lot of effort has gone on over the last 10 to 15 years to improving mental health support for veterans.
"Within the NHS there's a network of intervention, liaison services and complex treatment services across the country. Then there's the charity sector as well, such as Help For Heroes and Combat Stress.
"One of the issues is it's a difficult group to reach and treat.
"There's been a lot in the media about veteran suicides and why isn't more help being given to our forces, but the reality is getting people to access treatment is a difficult issue.
"More needs to be done to reach them."
The government has announced that armed forces charities will receive £5 million in additional funding to support those who have served, including those who may be struggling following recent events in Afghanistan.
It aims to help increase the user friendliness and accessibility of services, better signposting veterans to the range of state and charitable services available to them. This will help to make mental health services more accessible to the Afghanistan veteran cohort, the government said.
The Office for Veterans' Affairs will allocate the funding over the coming months to a range of projects that will increase capacity in mental health charities, improve veterans' understanding of the support available and deliver enhanced social support.
Leo Docherty, Minister for Defence People and Veterans Leo Docherty, said: "We are forever grateful to the serving personnel and veterans who aided the people of Afghanistan, and will ensure they get the support they need and deserve in the most accessible methods possible."
To speak to a local BACP counsellor or psychotherapist, visit our Therapist directory.
What is trauma and what is PTSD? How do you cope with them? BACP member Dr Justin Havens offers advice and explains how counselling can help.
Where, when and how you can get access to counselling and psychotherapy.
How to offer support and where to get advice.
© Copyright 2022 BACP. All rights reserved.
BACP is a company limited by guarantee registered in England and Wales (company number 02175320) Registered address: BACP House, 15 St John's Business Park, Lutterworth, Leicestershire LE17 4HB BACP also incorporates BACP Enterprises Ltd (company number 01064190) BACP is a registered charity (number 298361) BACP and the BACP logo are registered trade marks of BACP
This page was printed from https://www.bacp.co.uk/news/news-from-bacp | 0.031248 | -0.318125 | 1.094763 | -0.34137 | [
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Elevate Destinations
Experts in socially responsible luxury travel. We design travel experiences that support conservation and local communities without skimping on comfort.
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The Elevate Ethos
Africa's Big 5 Safari Animals and Where to See Them (Plus Other Iconic Species!)
If you're considering taking your family on an African safari, but still can't decide where to go, why not base your trip around the wildlife you want to see?
With the many safaris we've taken ourselves, and the ones we've organized for families like yours, the team at Elevate has plenty of knowledge about where to spot Africa's Big 5 safari animals – the lion, rhino, elephant, leopard, and Cape buffalo.
Below you'll find some of Africa's most iconic animals and where to find them.
The world's fastest land animal, reaching speeds of up to 70 mph/ 112 kmph, the cheetah is an exceptional animal to see on your safari, especially if you're lucky enough to witness one on the hunt. Mostly docile during the heat of the day, the cheetah prefers to be active post-sunset.
Best Places to See Cheetah:
Serengeti National Park, Tanzania
Masai Mara National Park, Kenya
Central Kalahari Game Reserve, Botswana
The Okavango Delta, Botswana
Etosha National Park, North West Namibia
Private Reserves and Eastern Cape of South Africa
Africa is home to two out of five varieties of rhino, the black and white rhino, identified not by their color, but by the shape of their bottom lip. Weighing up to 5,100 lbs / 2,300 kg, they're the second-largest land mammal after the elephant. Through poaching and habitat loss, white rhinos are considered near threatened, and black rhinos critically endangered, though with the gracious work of conservancies throughout southern Africa, the population is slowly increasing.
Best Place to See Rhino:
Ol Pejeta Conservancy, Kenya
The Lewa Wildlife Conservancy, Northern Kenya
Ngorongoro Crater, Tanzania
Currently, there are only around 880 mountain gorillas left in Africa, found in two predominant areas. You can find one community within three national parks of East Africa, and the remainder are located in Uganda's Bwindi Impenetrable National Park. Hike through the undergrowth of the African bush with guides to track these beautiful creatures who live in groups of up to 30, led by a dominant male, the silverback.
Best Place to See Gorillas:
Bwindi Impenetrable National Park Uganda
Arguably the most iconic of African animals, the noble lion can be found throughout numerous countries in the continent. Like many house cats, lions spend up to 20 hours a day resting, so to catch one hunting is a rare sight. Despite this, seeing a lion pride or hearing their roar is likely to be a highlight of your safari. Tanzania contains the largest population in Africa, but Queen Elizabeth National Park in Uganda is home to a fascinating sub-species of tree-climbing lions who lounge in the branches of fig trees to escape the midday sun.
Best Places to See Lions:
Mara North Conservancy, Kenya
South Luangwa National Park, Zambia
Kidepo Valley National Park, Uganda
Queen Elizabeth National Park, Uganda
African elephants are adaptable to different terrains, living in forests, the desert, and savannah. Elephants consume between 300-400 lbs of vegetation a day, mostly eating leaves, roots, grass, and bark. You aren't likely to forget the moment you first set your eyes on a herd in the wild; their size and grace are enchanting.
Best Places to See African Elephants:
Chobe National Park, Botswana
Amboseli National Park, Kenya
Tarangire National Park, Tanzania
Damaraland, Namibia
African Leopard
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Justia Lawyer Directory Search for "Jason R. Abel"
Search for "Jason R. Abel"
Jason Abraham
Milwaukee, WI Attorney
(414) 223-4800 111 East Kilbourn Ave
Free ConsultationPersonal Injury
Marquette University Law School and University of Wisconsin Law School
In 1993 Jason F. Abraham began his career with Hupy and Abraham S.C. and in six years he became a shareholder. Due to his high level of expertise in personal injury law Jason F. Abraham has lectured across numerous states regarding the matter. He has tried over 160 million dollars in cases and has won many million dollar cases.
Jason Abel
Detroit, MI Lawyer with 18 years experience
(313) 465-7302 660 Woodward Avenue
Columbia University School of Law
(202) 224-6542 WASHINGTON, DC 20510
Jason Abraham Nagi
New York, NY Lawyer with 19 years experience
(212) 659-4989 New York, NY 10022
Jason Abraham Manoogian
Sacramento, CA Attorney with 21 years experience
(916) 875-6569 3331 Power Inn Rd #350
Jason Abe Otto
Jason Abraham Beardsley
(212) 310-8914 767 5th Ave
Abraham Jason Northy
Los Angeles, CA Attorney
(323) 712-8300 1569 Helen Dr
Jason Oxner
Cypress, TX Lawyer with 5 years experience
(346) 327-9500 12300 Dundee Ct #116
Business, Consumer, Estate Planning and Real Estate
St. John's University School of Law and Texas Southern University Thurgood Marshall School of Law
Attorney Jason Oxner graduated Summa Cum Laude in the top 5% and currently holds a Law Degree and Masters of Law Degree. During law school, Jason was an associate editor on Law Review, elected as Mr. Thurgood Marshall School of Law, and taught Real Property for two years.
Jason Oxner is a Canadian citizen who moved to Massachusetts on an academic and athletic (hockey & rowing) scholarship at the Groton School in 2002. Jason continued with his rowing career at Trinity College in Connecticut where he graduated with his Bachelor of Arts and served as an assistant coach to the...
Barhoum Abe Abed
Elk Grove, CA Attorney
(415) 545-8009 10033 Van Ruiten Ln
Claimed Lawyer ProfileLII Gold
Kenneth A. Abraham
Chicago, IL Lawyer with 50 years experience
(630) 333-0000 Chicago, IL 60606
Free ConsultationArbitration & Mediation, Business, Consumer and Products Liability
DePaul University and University of Illinois College of Law
KENNETH A. ABRAHAM, RETIRED JUDGE Following 15 years of service as a judge, Ken has joined DiTommaso as a litigation consultant and a dispute resolution specialist heading DiTommaso's arbitration and mediation practices. Bringing his almost 40 years of experience as both an attorney and trial judge, Ken knows his way around the courtroom as well as techniques to aid clients in avoiding expensive and resource-draining litigation. Ken's philosophy is that litigation should be commenced only after thoroughly exploring all options, including arbitration and mediation.
Christopher Abel
Flower Mound, TX Attorney with 15 years experience
(972) 584-7837 2609 Sagebrush Drive, Suite 202
Baylor Law School
Chris Abel is an experienced, professional criminal defense attorney that focuses on protecting the citizens of Denton County and Tarrant County from unlawful and overzealous arrests. If you or someone that you know has been arrested or charged | -0.780969 | -0.689681 | -0.68441 | -0.730925 | [
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] | 1,330,307 | 0 | CommonCrawl | 11 | 19 |
with a crime, let Chris Abel defend your rights and fight for you. What Separates Chris Abel from Others Chris Abel graduated from Baylor Law School and was a moot court semifinalist in the appellate advocacy track. As a law student he argued in front of nine appellate judges, and out of 75 teams in the competition Mr. Abel was...
Matthew Abraham
Fenton, MI Attorney with 26 years experience
(810) 750-0440 16237 Jennings Road
Bankruptcy, Estate Planning, Landlord Tenant and Trademarks
Matthew Abraham is an entrepreneurial business attorney practicing in Michigan, United States. He has been practicing since 1993 developing a law practice geared toward serving the new business owner and entrepreneur. Matt has counseled on a broad spectrum of imperatives from complex mergers and acquisitions of service, manufacturing and other companies to routine commerce and transactional law matters and business related contracts. He has advised numerous private companies, established businesses and start-ups, developers and users of technology, and both old and new economy businesses. Abraham|Law provides business law services to clients in a broad range of...
Andrew Abraham
Taunton, MA Lawyer with 25 years experience
(508) 500-1188 122 Dean St
Free ConsultationMedical Malpractice, Personal Injury and Products Liability
Andrew Abraham is the founding partner of the Boston personal injury law firm, Abraham & Associates, P.C. Attorney Abraham has been selected for inclusion in the Super Lawyers® lists of 2010-2013. In addition, he is a member of the American Association for Justice, the Massachusetts Brain Injury Association, and the North American Brain Injury Society. With nearly 20 years of experience, Mr. Abraham has the knowledge and resources necessary to take on even the most complex cases. To learn more about working with Attorney Abraham, contact Abraham & Associates, P.C. today.
Edwin Abel
Oklahoma City, OK Lawyer with 54 years experience
(405) 239-7046 900 NE 63rd St
Free ConsultationConstruction, Medical Malpractice, Nursing Home and Personal Injury
Ed Abel is an experienced personal injury, products liability and medical negligence attorney. Abel earned his Bachelor of Arts Degree from The University of Oklahoma and his Juris Doctor Degree from The University of Oklahoma College of Law, where he was selected as class president and graduated eighth in his class. Abel has received many prestigious awards and honors, such as "Best Lawyers in America" and "Super Lawyers." Aside from being a lawyer, Abel also frequently lectures at the Oklahoma University School of Law as well as the Oklahoma Bar Association.
T. Luke Abel
(405) 239-7046 900 NE 63rd Street
Free ConsultationInsurance Claims, Personal Injury and Products Liability
Luke Abel's practice is limited to personal injury cases representing people who have been injured through the fault (or negligence) of others. This involves motor vehicle accidents, product failures, medical malpractice cases and various others. Involved in the Oklahoma Bar Association, American Bar Association, Oklahoma County Bar Association, Oklahoma Association for Justice, American Association for Justice, Oklahoma Legal Aid and Oklahoma Lawyers for Children.
Sheba Abraham
10.0 (1 Peer Review)
(239) 461-5508 1533 Hendry St
Fort Myers, FL Attorney with 7 years experience
Insurance Claims and Personal Injury
University of Florida Levin School of Law
Sheba Abraham is an attorney and Partner at Goldberg Noone, LLC. She focuses her practice to complex civil litigation involving personal injury, wrongful death, negligent security, and premises liability. Ms. Abraham is a proud Florida Gator, having earned her Bachelor's Degree in Accounting and her Juris Doctorate from the University of Florida. Ms. Abraham is admitted to practice in all state courts of Florida and New York, as well as before the United States District Court for the Middle District of Florida.
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ed II
Mankato, MN Attorney with 10 years experience
(507) 344-8888 196 St Andrews Dr #100
Free ConsultationBusiness and Real Estate
Wade Abed's practice focuses on businesses, real estate, estates, and vaccine injuries. The majority of Wade's practice involves helping small and medium-sized businesses establish plans for future growth. Wade's worked in business and real estate for over ten years. His experience in business and real estate helps him embrace opportunities to help his clients achieve their goals through strategy, persistence, and advanced planning. As a business owner, Wade understands first-hand the challenges and opportunities that many businesses face. He empathizes with his business owner clients because he has personally experienced many of the same challenges. Wade believes a little...
Isaac Abraham
Forest Hills, NY Attorney
(646) 397-9529 118-35 Queens Blvd Suite 1205
Forest Hills, NY 11375
Criminal, DUI & DWI, Real Estate and Traffic Tickets
Touro College and The City University of New York School of Law
Since 2010, Isaac Abraham have been helping motorists fight speeding tickets, suspended licenses, DWI offenses and all other traffic violations in NY state. Call Isaac for a free consultation today.
Matthew Abel
(313) 446-2235 2930 E. Jefferson Avenue
Business, Cannabis Law, Criminal and DUI & DWI
Wayne State University Law School
Matthew Abel has been a lawyer in Michigan for over 30 years, and is Executive Director of Michigan NORML. Matthew founded Cannabis Counsel, P.L.C., a five-attorney Detroit, Michigan law firm entirely devoted to cannabis clients and cases, providing both business advice and legal counseling as well as criminal defense in marijuana cases throughout Michigan. Since passage of the Michigan Medical Marihuana Act in 2008, the practice has rapidly grown to include not only business clients and issues, but also employment, drug testing, probation, family law, contract, real estate, landlord-tenant, and other issues surrounding cannabis. Cannabis Counsel P.L.C. is...
Alfred Abel
Jenkintown, PA Lawyer with 38 years experience
(215) 517-8500 801 Old York Rd, Suite 313
Jenkintown, PA 19046
Bankruptcy and Personal Injury
Alfred M. Abel, Attorney at Law I am Alfred M. Abel. Prior to becoming a lawyer, I ran a family-owned business in Northeast Pennsylvania that was sold to investors. As a result of that experience, I am familiar with the concerns of business owners, especially the attention to the bottom line, and to the value they deserve from the people who get their business. I coordinated with investigators, accountants, adjusters, appraisers, auctioneers and attorneys with other expertise, and a number of other professionals to provide a wide range of services while keeping the personal contact, value and attention of a smaller...
William Turner Abel
West Palm Beach, FL Attorney with 23 years experience
(561) 659-4020 525 Okeechobee Blvd., Suite 1700
William "Bill" Abel received his law degree from the University of Miami School of Law, with honors, and served as Executive Editor of the Inter-American Law Review. Bill is board certified as a specialist in civil trial law by The Florida Bar and is also rated "AV" by Martindale Hubbell. An "AV" rating distinguishes Bill as having very high general ethical standards and legal ability as evaluated by his peers. Bill limits his practice to representing individuals and families who have suffered serious personal injury or wrongful death. For fifteen years, Bill represented the interests of insurance companies and big...
Bruce David Abel
Palm Desrt, CA Attorney with 37 years experience
(760) 601-5092 77711 Flora Road, Suite 310
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] | 1,330,307 | 2,048 | CommonCrawl | 11 | 19 |
Various Artists :: Snakes on a Plane – The Album
Steve 'Flash' Juon September 12, 2006
ReviewSoundtrack
It's a bird. It's a plane! No, it's a bunch of motherfuckin SNAKES on aMOTHERFUCKIN' PLANE! Superman can't save your ass now. Only Samuel L. Jackson, the bad-ass who has made so many bad movies good and good movies great, can rescue a planeload full of people from one of the most unlikely of terrorist scenarios. The movie inspired a joke, the joke inspired the movie, and the whole thing became like the snake eating it's own tail – a vicious circle. Happily the cinema watching public wasn't eaten alive in the process – the end result was a much more pleasant mix of horror movie and campy summer comedy even critics had to begrudgingly admit worked out pretty damn well. The movie itself it is an example of pop culture taking an idea, swallowing it and then regurgitating it back out for reconsumption.
Sounds unappetizing you say? Well birds feed each other that way in nature, so it's not necessarily as vulgar as you'd think. The producers of the film weren't necessarily prepared for the fact it would become a phenomenon bigger than the making of the movie itself, but they weren't so naive and stupid either that they wouldn't embrace the phenomenon and cash in on it. At some point the lines become blurred – the fans created the line "I've had it with these motherfuckin snakes on this MOTHERFUCKIN PLANE" because it sounded like something Samuel Jackson would say, and he in turn liked it so much it got incorporated into the dialogue and he actually DID say it. So which came first – did the "Snakes on a Plane (Bring It)" song evolve spontaneously and then get picked up for a commercial promoting the film, or did the commercial inspire the song, or… WHO THE FUCK KNOWS OR EVEN CARES? "Snakes on a Plane – The Album" is an appropriate title, since it can't exactly be called the soundtrack to the motion picture, but definitely goes with the film as part of the pop culture phenomenon it became. It includes the OFFICIAL theme/score as the last track, so it might as well be called the soundtrack anyway. If you do, I won't argue with you about it.
While far from being a pure "hip-hop soundtrack" from start to finish, there's plenty of hip-hop within it and hip-hop to it. Hip-Hop music has always been about reappropriating other elements and reconstituting them into something new, and often better, from turning turntables into instruments to turning old samples and breaks into wholly new songs and so forth. The obvious examples of hip-hop within "Snakes on a Plane – The Album" are easy enough to spot even before listening, and highly enjoyable when you do. They include the Organized Noise produced Cee-Lo Green ballad "Ophidiophoiba" (which naturally means "a fear of snakes") to the Hi-Tek Remix of the MySpace inspired Gym Class Heroes' song "New Friend Request." Other examples of hip-hop influences are a little less obvious, such as the Michael Franti and Spearhead roots jamming and singing of "Hey Now Now." At this point only listeners with a cult-like devotion or incredibly long memory know Franti for his spoken word style rapping from 1988-1994, which was a little avante garde for rap even back then. That's not to say Franti hasn't kept recording since leaving Capitol in 1997, but the audience has narrowed even as his musical boundaries have expanded – a damn shame really since "Hey Now Now" is comfortably kin to anything of Carribean riddim to come from the mind of the much less obscure Wyclef Jean. Most will also be able to recognize hip-hop in the beatbox and echoing sound of "Black Mamba" by The Academy Is… although they'll wonder like Bill Clinton what the exact definition of "is" IS.
The biggest leap for hardcore rap fans though will be some of the unapologetically non-hip-hop tracks found within this snake | 0.231563 | -0.221431 | -1.371731 | -0.917085 | [
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