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Early, rolling, regular: When should you apply?
Here is my video response to the question.
Early, rolling, regular: When should you apply?
Here is my video response to the question.
Applying early, rolling or regular is not a matter of guesswork. Colleges are very clear about their expectations and deadlines. If students formulate and narrow down their college list by the summer before their junior year, and can establish clear favorites, they can decide if and how they should apply. I remember hearing a college admissions director saying that "applying early should be a decision, not a strategy." However, in this competitive environment, I do differ to some extent. Students need to look at their junior year transcripts, test scores and preferences, consulting a counselor when needed, to make sure his or her plan of attack makes sense. It's a very competitive world. They should always know the difference between early, rolling and regular and remember that many colleges offer Early Decision 1 and Early Decision 2 options. These can be very good choices for the right student.
If you've been a solid performer through junior year then applying early action, which notifies you early of your decision but does not require a commitment until May 1st, is a great option. Early Decision, which is binding, can help increase your chances and you're notified early. But the downside is that you need to notify all other colleges before they make their decisions, so you don't know if you would have had any other choices. Rolling deadlines are trickier than they sound because many colleges will say they accept applications through April but because they notify students as applications come in, it is not unusual for a school to fill its class by February.
Newsweek recently published the statistics on colleges that admit the highest number if applicants via their Early Decision program. Following is the list: Dickinson College, Bucknell Davidson, Barnard College, Colorado College, Bates, Carleton College, Hamilton College, Johns Hopkins, Wesleyan, Vassa, Williams, Northwestern, Middlebury, University of Pennsylvania Amherst, Cornell, Vanderbilt, Duke, Dartmouth
Early decision is a binding agreement, but even if you don't want to make that kind of commitment you should still apply as early as you can. Many colleges offer an Early Action option in which you don't have to commit yourself to the school, but you can still get your application reviewed early and receive an answer from admissions before they look at their regular admission candidates. In addition, some schools set earlier deadlines if you want scholarship consideration. These deadlines are usually sometime in November. Many students seem to think that if a college has rolling admissions there is no deadline and they can get the application in "whenever." When a school is rolling admissions they are reviewing applications as they are receiving them which means they are offering admission to other students before you have even gotten yours in. You want as little competition as possible when it comes to admissions so you should still get those is early! In fact, some schools with rolling admissions can fill their freshman class as early as February so don't wait! To be safe I would try and get all of your applications out by the end of November< regardless of the deadline.
Early Decision is a restrictive application plan which represents a full commitment on your behalf. You should only apply ED if you are absolutely sure about your first choice school. Also, think about the fact that you will not be able to compare financial aid packages as you would be able to if applying regular decision. Restrictive Early Action (limited to one school with some exceptions), Early Action, Regular and Rolling Applications are non-restrictive application plans which means that you can apply anytime prior to the stated deadline. Colleges utilizing REA, EA and rolling admission usually send their decision fairly quickly. In each type of non-restictive application plan, the student is allowed until the official deposit day of May 1st to decide on his school.
I love rolling admissions. Submit your application and hear back usually within 4 weeks. How nice to have an offer in your hip pocket early in the process. I promise, the clouds will part, the sun will come out, life will be good! Early Action is another good option. It is non-binding and again, you'll know your status by the holidays. Another reason to apply EA relates to the rate of acceptance being higher at that time. Early Decision is binding and in my opinion, only for those who have known their whole life this is where they are meant to be. Teenagers are still exploring, changing their minds, subjective to new ideas; so to commit early in the game may not be to everyone's advantage. Plus, if financial aid is an issue, you've just lost an opportunity to compare offers. Regular admission gives you the most time to submit all of your materials. Deadlines tend to be around the February 1st timeframe. The pool will be largest at this time, so proceed accordingly.
Every student is different. Every college is different. I tell my students, "If you've come out of the womb wanting College X then apply early." Of course if early is early decision you need to be careful. If ED, you are going unless you receive insufficient financial aid. Early action - go for it. Always make sure you fit the profile for the early round. If you don't fit the profile then regular decision may be the way to go. Check to see what happens if denied early - are you rolled over to regular admission or denied outright. Do your homework and ask questions.
It is always wise to apply early. Early Action will not bind you to the university but will let you know by January if you were accepted. If you absolutely know where you want to go you can apply Early Decision, but that decision is binding. If you are accepted, you MUST attend that college. Even if a college does not have an Early Action date, the earlier you apply the better.
When to apply is a tough question. Early decision is best if a student is firm in their choice and financial concerns are not an issue. But if there is any uncertainty then regular decision, early action, or rolling are all appropriate options. Indeed, unless a strong senior performance might turn the tide, the earlier one can apply the better. Such an approach garners valuable timely feedback about how the application is being viewed in this particular cycle. Too, there is nothing like having a "home" even if it is not the top choice. In general, early is better.


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Kern was recently named as the number one agriculture producer in the country, in large part due to the area's pistachios and cherries. Cherry yields per acre were up 250 percent and total acreage also saw a three-fold increase over last year's production to nearly 28,000 tons. Kern also leads the state in pistachio and almond production.
About 40 percent of the state's pistachio crop and 20 percent of the nation's almond production happens here in Kern County.
This compares to 23 and 20 percent, respectively, in Fresno County, and 13 and 3 percent, respectively, in Tulare County. Grapes and almonds, Kern's top-two commodities, are each valued at over $1 billion. Citrus is a close third at well over $800 million in gross value.

subset: commoncrawl


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The U.S. gross domestic product report for the second quarter of 2017 confirmed that economic growth accelerated to a 2.6 percent annualized rate from the first quarter's sluggish 1.2 percent pace. That should reassure equity investors, but dollar bulls face a number of significant headwinds, including weak inflation, bearish trading technicals and now potential for U.S. fiscal policy disappointment.
It's been a tough year for the greenback, which has already fallen some 9 percent as measured by the Bloomberg Dollar Spot Index. Add to that the dour outlook issued by the International Monetary Fund, which earlier this week lowered its forecasts for U.S. GDP growth in 2017 to 2.1 percent from 2.3 percent, and cut its outlook for 2018 to 2.1 percent from 2.5 percent.
Source: https://www.bloomberg.com/view/articles/2017-07-28/stronger-growth-can-t-save-dollar-as-policy-risks-rise


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Everyone loves a bargain, particularly when it comes to food.
And if you have four mouths to feed, it can pay to shop around for the best prices.
The biggest supermarkets are locked in constant competition to offer the cheapest deals with BOGOF and other sweeteners.
But what about that ultimate bargain store – Poundland.
The bargain basement shop isn't usually included on price comparison websites, but we thought – why not?
Technically it's not a supermarket, but can you look past that fact and do your food shopping there as if it is?
Bath's best 28 restaurants according to The Michelin Guide
We raided the shelves of the Westgate Street shop to see if we could find enough ingredients to feed a typical family of four.
Here's what we bought for £11 – and what we whipped up with it.
18 vegetarian dishes to eat in Bath right now that you'd consider giving up meat for
It was a simple, wholegrain start to the day for our family.
We even managed to pick up some ground coffee for just £1 for the adults. Who says you have to settle for instant granules on a shoestring?
7 amazing burgers you need to try in Bath
There was the temptation to take a shot at a cooked breakfast – a pack of four sausages, two black pudding slices and two beef slices – but we managed to resist.
Lunch – Sliced bread, butter, ham, cheese, crisps
Can't go wrong with a classic ham and cheese sandwich with a packet of crisps, right? And with a whole loaf and six packets of crisps maybe this contribute to tomorrow's lunch too?
These are the 9 Sunday roasts you HAVE to eat in Bath
Dinner – Spaghetti, pasta sauce (both two for £1!), three tins of tuna
There's nothing like an Italian meal to bring a family together round the dinner table at the end of the day.
We whipped up a pasta bake using the classic sauce – but with spaghetti rather than macaroni and tuna instead of cheese. Ok, so maybe it's not on the menu at a classic Italian restaurant, but there's nothing wrong with making every penny count is there?
Great places to eat breakfast in Bath
Buon appetito!


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Dinner and Show Acts
Did you know that there are more theatre tickets sold in Minneapolis/St. Paul than any other place in the US other than New York? Minnesota has always loved entertainment-- great and small. We represent several traveling musical revues designed to be performed with a minimum of staging and costuming to make them practical for such events as corporate dinners, conventions, country clubs and small regional arts venues. You can book a wide range of show themes featuring anywhere from a solo up to a small troupe of performers. Performances generally last from 30 up to 90 minutes. Give us a call to discuss your theme!
Bon Vivant Combo offers a wonderful array of options to featuring from one musician up to five pieces playing the great romantic music of the world. This group can be instrumental or with vocals playing Gypsy Music, American Pop Music, Jazz and Indie Pop music. They regularly perform at local... Read More
Minneapolis String Ensemble offers several classy and exciting options to match your entertainment needs and budget! Whether you are looking for a string quartet, trio, duo for your wedding reception or any other special event there are great choices ranging from straight classical music to... Read More
The Michael Kay Combo features from 2-5 gifted musicians that play background music ranging from jazz to pop and International music to add elegance and energy to your event. The group can provide DJ services if you would like to have the option of danceing. They are the perfect enhancement to... Read More


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The University Abilities provide the central learning outcomes for the General Education program and the framework for university-wide assessment. These eight areas, which reflect both broad content knowledge and skill development in the General Education courses, align closely with the "essential learning outcomes" identified by AAC&U's LEAP initiative (this alignment is discussed in more detail in Chapter 7, Core Component 4b).
The faculty reached consensus on the Abilities and their related skills during the Spring of 1999, with the completion and approval of the Abilities, Skills, and Levels booklet. This document has seen some revision over the ensuing decade as faculty experience with the senior portfolio developed, but the Abilities remain unchanged. Table 6.1 indicates the eight Abilities and their skills; the Abilities are described in detail on page 39 of the current Catalog.
Campus-wide consensus on this framework has allowed a common language across campus and course-by-course implementation of projects that demonstrate a student's progress in each Ability area, projects that can be used for course assessment, program assessment, and university-wide assessment in these areas. The updated assessment plan, VCSU's Assessment of Student Learning, most recently revised in Summer 2010, describes the campus processes for each use of the University Abilities for academic assessment.
Starting with the 2000-2002 Catalog, the General Education requirements have been organized according to Ability area, in order to make clear to students how the required coursework relates to each part of the Ability framework. Each course must have students complete a project that demonstrates their level of competence in the stated Ability. Each summer these projects are gathered and assessed using small faculty teams.
In implementing this framework back in 1998-99, the Curriculum Committee mapped the Ability projects in specific courses, to ensure an even distribution of the Abilities throughout the General Education Program. This map is reviewed and updated (in 2004-5, and again in 2009-10) to assure accuracy as faculty and curriculum change over time.
The Curriculum committee completed a syllabus review for all General Education courses in 2005, and began work on a rubric and assessment process that connected logically with the assessment of Abilities at the senior (portfolio) level. The initial plan was to assess one Ability per semester, and the Committee began with the Communication Ability in Spring 2008. Over the next two years, it became clear that this process was too slow and could not provide enough aggregate data to make informed decisions. The Curriculum Committee decided it would be more effective (and make better use of faculty time) to assess all eight Abilities each summer, during the same time period when faculty were already reviewing senior-level Ability projects from the senior portfolios.
The first full-Ability review was completed during the 2011 Summer Institute, with 21 faculty members involved in the assessment process. The results of this process will be presented to the Assessment Committee and General Education Council as baseline data. The annual collection of data will allow these groups to note trends and recommend improvements to the General Education program curriculum and (through representation from each Division on these two committees) course and project-level revisions.
The Senior Portfolio has been a graduation requirement for all undergraduate seniors since the 2000 Catalog. Each division/program has identified at least five Abilities that can be further developed in the program major; students use projects completed in their major coursework to demonstrate their achievement in each area. Every course must identify a project that meets one of the program Abilities; every program has developed a map of these courses/projects, to assist students in identifying the projects they may use in their senior portfolios.
Students present their portfolios to faculty in their program area at the end of their senior year. This faculty review allows for collection of data in each program which can be used for program review and curricular revision; in addition, these projects, representing the final or "best" work of each senior, are used for university-wide assessment, following the same procedure used to assess projects from the General Education program. Refinement of the scoring tool during the past two years has allowed for a more meaningful comparison of work at the general education and graduation point for each Ability.
A catalog review in Summer 2009, at the start of the self-study process, revealed several inconsistencies in articulating outcomes from program to program. First, divisions varied in identifying statements included in the catalog - some included a mission statement, some did not. Second, although each division included the Abilities the student must demonstrate for completion of the major (these are the Abilities required for a senior portfolio in that division), learning outcomes related to content knowledge were not always clear.
In Fall 2009, each program/division identified several learning outcomes for inclusion in the 2010-12 Catalog; these outcomes were then included in the initial Annual Program Update (APU), and baseline data, or a plan for collecting this data, was submitted for these outcomes in Spring 2011. In Fall 2011, faculty will review and revise these outcomes for the 2012-14 Catalog. While the system for gathering and using content knowledge learning outcomes is in its early stages, and implementation and quality varies across campus, the framework for data collection and its use has been established.
Focus on program-level mission statements and strategic planning began in Fall 2010, following the development of the university-wide strategic plan, VCSU 2015. Each program/division developed a mission statement and a program-level strategic plan that made connections with the University's mission and the VCSU 2015 strategic plan. All programs were asked to report progress on their goals in their Spring 2011 APUs; in Fall 2011, programs/divisions will revise catalog descriptions to reflect their goals and missions in the 2012-14 Catalog. Once again, a framework is in place to assist those programs not already in the habit of reflective planning. To assist faculty in this process, the Assessment Committee has developed a rubric for the APUs, which identifies acceptable and target levels. The Committee plans to organize a workshop in Summer 2012 to further support faculty understanding and improvement of program assessment processes.
From its inception, the Graduate School has built a comparable, systematic capstone assessment process, using six Core Values (instead of Abilities) and a final portfolio defense to document achievement. The Core Values include
These Core Values and the National Board of Professional Teaching Standards (NBPTS) lay the broad foundation for the overall program design. At the course level, the required projects and activities provide a rich and diverse collection of assessment opportunities for the instructor. Both the Core Values and NBPTS are mapped to the core courses and the courses in each concentrations.
Some of these projects are used in the capstone portfolio, which is presented to the student's committee. Faculty participating in the portfolio defense assess each of the Core Values, and this data is used by the Graduate Office to review curriculum, assess course rigor, and make adjustments as needed.
Each of the degree concentration areas, whose curriculum has been developed in alignment with content standards, include an additional section in the graduate student portfolio for the assessment of projects demonstrating achievement of content area standards.
Faculty in these areas gather data from the content standards projects which may be used for curricular improvements in their program areas, and, in the case of the Library Media concentration, for pursuit of AASL accreditation.
The Abilities provide opportunities for assessment at course, program, and institutional levels. Use of the Abilities is fully operational at this point - all courses require projects; all seniors and graduate students prepare portfolios (program assessment); samples from course projects are collected at all levels for institutional assessment. Institutional Ability assessment is beginning to generate data that will be used for curricular review and improvement, while course and program assessment uses of 'Abilities projects' has been ongoing.
Use of faculty from across disciplines for annual Ability assessment workshops to generate institutional data promotes understanding and more complete implementation of Ability assessment at the course and program level. The addition of content learning outcomes has further allowed programs to identify areas not assessed through the Abilities, to further improve their understanding of curricular effectiveness.
Strengths: VCSU has more than ten years of experience evaluating portfolios that address the institution's Abilities. The School of Education and Graduate Studies has taken the initiative in analyzing assessment data and making adjustments to their curriculum based on this data. Annual summer assessment workshops have provided systematic direction in collecting this data. The use of the Abilities is part of the campus culture, as evidenced by Ability projects in every class and the senior portfolio requirement.
New Initiatives: The General Education Council is working to review and improve the General Education program, including its mission and outcomes. Additionally, the institution has focused on assessing general education courses as part of this initiative. Divisions have developed program-specific outcomes and are in the beginning stages of gathering and assessing outcome data.
Challenges: While VCSU has ten years of Ability data collected and a strong framework developed to encourage reflective uses of this data, actual use of the data to improve programs is scattered across campus, with the School of Education and Graduate Studies providing the best examples of ways the institution can move forward in this area. The administration must remain committed to an annual review of data and continue to require data to support curricular and budgetary requests.
While the institution has designated a person to collect and report on the university-wide assessment processes, faculty continue to need guidance on course and program assessment, as well as assistance in making meaning of the data and using the data to make changes in curriculum.


text: Contact Us Contact us to learn more about our ice fish house rentals. We serve clients in Minnesota, Wisconsin, Iowa, North Dakota, and South Dakota. KJ's Ice Fishing 11800 Twilght Road Onamia, MN 56359 USA (320) 630-8475 firstname.lastname@example.com Driving Directions to KJ's Ice Fishing Get Directions For Driving Walking Transit Bicycling show options hide options Avoid Tolls Avoid Highways Avoid Ferries From To Fetching directions...... Reset directions Print directions


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When you are looking for a veterinary care clinic you should be able to count on superior care and excellent service. We at Littleton Veterinary Clinic in Centennial CO have assembled an expert team of veterinary professionals to bring you the best possible healthcare for your pet. We have a state of the art veterinary facility which is clean, comfortable, and efficient. Call 303-557-7686 to schedule an appointment and we will find a time that is convenient for you.
Once a year, you should take your pet in for a check-up. This will include a full physical exam, and may include teeth and gum cleaning if needed. Dr. Mary Sare will check the health of your pet from head to tail, and you will be very happy you came to Littleton Veterinary Clinic for service.
Bring in any medical history you have of your pet when you come to our vet clinic. It's best to keep a journal of your pet's health throughout his or her life, including behavioral shifts. If you have something like this, share it with our team. If not, let us know everything that you think will be important. Dr. Sare can still work with whatever information you have.
In some circumstances, Dr. Sare will refer you to a specialist who has advanced expertise in areas such as internal medicine or surgery.


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Federal Affairs
An attorney representing four school-improvement programs that once received dissemination grants from the National Diffusion Network (ndn) says his clients intend to appeal a federal district judge's ruling that validated the cutoff of their funding.
Jonathan I. Epstein, who represented the plaintiffs in Holistic Learning Resources v. Bell, says that his clients will ask the U.S. Court of Appeals for the Third Circuit in Philadelphia to overturn U.S. District Judge Dickinson R. Debevoise's June 30 decision that Donald J. Senese, the Education Department's assistant secretary for educational research and improvement, had the legal right to discontinue the programs' grants because he found that the programs were no longer "in the best interest of the federal government."
Officials of the four programs suing ed contend, in part, that Mr. Senese's action was "arbitrary and capricious," in violation of federal regulations governing the administration of educational grants, and inconsistent with their constitutional rights to freedom of speech and religion.
However, Judge Debevoise of Trenton, N.J., ruled that Mr. Senese's action was not reviewable by the court because ndn funding is a matter of absolute discretion for the Secretary of Education and his functionaries, Mr. Epstein explains.
"We feel that he made a legal error by deciding not to rule on the merits of the plaintiffs' claim, by not examining if Senese's action was arbitrary and capricious," he says.
The Education Department has repealed its regulation prohibiting discriminatory school dress codes, saying that the development and enforcement of dress codes is an issue for local determination.
The repealed regulations--issued in 1975 under Title IX of the 1972 Education Amendments--prohibited recipients of federal education funds from using sex as a basis to "discriminate against persons in the application of rules of appearance."
Controversy surrounding the Reagan Administration's proposal to extend the number of hours 14- and 15-year-olds can work and the types of jobs they can perform was deferred in early August when the Labor Department extended the comment period for the proposed rules by six months.
The suggested changes in the 1938 Fair Labor Standards Act would: extend from three to four hours the length of time the teen-agers are permitted to work while school is in session; extend the work week from 18 to 24 hours; and extend the end of the work day from 7 to 9 P.M. (and 10 P.M. on nights preceding weekends and holidays).
Currently, an estimated 915,000 14- and 15-year-olds work during the school year.
The proposals would also ease restrictions on certain tasks now considered too hazardous for these students, in fields such as food processing, laundering, and warehousing. The proposals have encountered some strong opposition, particularly in hearings before the House Subcommittee on Labor Standards chaired by Representative George Miller, Democrat of California. Mr. Miller has introduced a resolution to stop the proposals.
He and other opponents of the changes say they are unnecessary at a time of high unemployment among teen-agers and adults; the changes would also contribute to academic troubles and delinquency among teen-agers, they say.
Robert B. Collyer, deputy undersecretary of labor for employment standards, said in a letter to Mr. Miller that the Administration was extending the comment period for six months and would submit "new" rules later.
Comments on the proposed rules may be sent to: William M. Otter, Administrator, Wage and Hour Division, Frances Perkins Department of Labor Building, 200 Constitution Ave., N.W., Washington, D.C. 20210, (202) 523-7478.
In Hawaii, a bill passed by the legislature to penalize the federal government for cuts in impact aid was vetoed in late June by Gov. George R. Ariyoshi.
The bill stated that no state or local tax revenues could be used to educate "federally connected" children if the federal government's contribution fell below 50 percent of the state's cost in educating such children.
A "federally connected student" was defined in the bill as a child who resides on federal property or with a parent who is in the armed services and is not a resident of the state.
About 19 percent of Hawaii's students are eligible for "A" impact-aid payments, which go to offset the costs of educating children whose parents live and work on federal property.
Neil Abercrombie, chairman of the Senate education committee and sponsor of the bill, has estimated that the federal government's share during the 1982-83 school year should be $25 million, but he expects the state to receive less than $10 million from the government.
Mr. Abercrombie said he has urged Hawaii's Congressional delegation to support shifting responsibility for impact aid from the Education Department to the Department of Defense.
Seven Texas school districts whose bilingual-education programs have been criticized by Education Department auditors recently received support in their efforts to contest the audits from members of the House Committee on Education and Labor.
At a Capitol Hill hearing on July 29, the committee chairman, Representative Carl D. Perkins, Democrat of Kentucky, claimed that the auditors had acted improperly in finding that the school districts had "misspent" federal bilingual-education funds and in requesting that the districts return a total of about $6 million to the government.
Representative Perkins questioned the criteria used by the auditors, since the school districts' bilingual programs previously had been approved by the department's office of bilingual education. The auditors were "completely ignorant of the program in general and ignored the regulations from top to bottom," Mr. Perkins charged.
James B. Thomas Jr., the department's inspector general, defended the Texas audits at the hearing. He asserted that the auditors were highly trained and were familiar with bilingual programs.
Officials of the school districts--Dallas, Austin, San Antonio, Edgewood, Edinburg, Harlingen, and Pharr-San Juan-Alamo--said they had requested the Congressional hearing on the auditing process because their bilingual programs would be in jeopardy if they had to return the funds. They have also threatened to sue the department to fight the audits, and Representative Perkins threatened at the hearing to introduce a bill that would nullify the auditors' findings.
Responding to a bill introduced by a Florida Congressman to provide federal funds to educate students in the principles of good citizenship, the House Committee on Education and Labor recently voted to include "citizenship education" in the new education block-grants program.
Representative Charles E. Bennett, a Democrat, had proposed a $5-million program of grants to schools to alleviate what he described as a ''lack of knowledge and a lack of practice of the principles of good citizenship."
But committee members, led by Chairman Carl D. Perkins, Democrat of Kentucky, cited pressure to hold down the federal deficit as their reason for recommending instead that the program be added to the list of approximately 30 other programs that schools may initiate with their block-grants funds. No date has been set for consideration by the full House.
Vol. 01, Issue 40
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Download your printer friendly PDF version here:
- CampusKey Student Community Guidelines
The Student Community Guidelines are designed to create a harmonious, collaborative and vibrant student community so that every student can graduate, have fun doing it, and so become the best version of themselves.
Our Student Community Guidelines includes both our Student Community Values as well as our House Rules, which ensures that we create a space where our students can connect, learn, share and grow together in harmony.
If students do not adhere to the CampusKey Student Community Guidelines, we have fines and penalties in place to ensure it does not happen again.
We are not here to be average, we're here to be awesome! We inspire others to become the best version of themselves.
We try new things and are not afraid to fail. We think outside of the box to take the
ordinary to the extraordinary.
We are always honest and as transparent as we can be. We treat people with respect.
We study smart, play hard. We make things happen. We never give up.
We are in this together. We always look out for one another. We know we all want to be successful in our studies and we encourage each other to do just that. Also, we allow each other to celebrate their own success and wins.
We are grateful for each other, and for the opportunity to study and contribute to a better society. We do not take our success for granted.
At CampusKey we work together to create a collaborative and vibrant student community. Our Student Community Guidelines includes rules by which all students live to ensure that there is harmony and an uplifting environment.
CampusKey shall not be liable for any loss, damages or injury suffered directly or indirectly by the student, or their visitors arising from any cause whatsoever.
The student indemnifies CampusKey against any loss, damage or injury which may arise from the use of the Building, the Room, the Premises, any Communal Areas, Parking Areas and Shared Areas.


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McNeese Community Pep Rally on September 10
A community pep rally to encourage McNeese Cowboy fans to "Geaux Blue" every Friday in support of the Pokes will be held from noon to 1:15 p.m. Saturday, Sept. 10, in the food court at Prien Lake Mall.
From noon to 1 p.m., Cowboy fans can meet McNeese student-athletes and coaches, take pictures and get autographs. Some retail stores will also be providing discounts on officially licensed McNeese gear.
At 1 p.m., the pep rally kicks off with the McNeese cheerleaders, Rowdy, the Cowgirl Kickers and the band, followed by remarks from some of the coaches.


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Juliet was 16 like Samantha and her story is a classic that's survived for hundreds of years as the pinnacle of romance. No one claims Juliet was too young to fall in love.
That being said, I agree that Samantha took a huge emotional and physical risk getting involved with Delaney. He is a troubled character, a product of hook up-culture -- arrogant and flip, gorgeous and brash -- nothing like prince charming. He and Samantha crash into each other, sparking a chemical reaction that allows them to become something new, leaving behind all the crap young women experience in our society, including slut shaming, sexual harassment, gender roles, and homophobia. The openness and lack of traditional boundaries of Samantha's parents make it possible for her to navigate the strong connection she feels with Delaney.
Check out more Happy For Now blog! And Latest Updates.


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So here I am, sitting at the airport at 5:30am, waiting for my 6:30am flight to Minneapolis trying to think of a witty start to this post, but it's too damn early for wit.
This is the first leg of my flight all the way across the country to Seattle, where I'll spend the next four days learning all about the Windows Phone 8 OS. That means four days without my hubby to keep me all snug and warm and four days without cooking.
I'm not sure which is more traumatic.
On the upside, I'll get to see my work friends, whom I only get to see once or twice a year, since we are scattered all over the country. Plus I love Seattle (one of my all time favorite sushi joints is there). Plus I get to miss all the craziness of the DNC as it descends on the city. If all that weren't enough, I get to use this spanky new app to update the blog! Yay for me!
I'll be updating the adventures from Seattle here and on the Facebook page, so stay tuned.
Gotta go, their calling my zone…
Have fun…and be fearless!


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A crispy caramel flavored high protein bar wrapped in a sweet vanilla coating can easily be be savored with a morning cup of coffee or enjoyed as a meal replacement when time is tight. Complete with 15 grams of quality protein, 5 grams of dietary fiber and 17 essential vitamins and minerals, this is one low-carb taste treat that gives you what you need to keep going strong for hours. There is no need to settle for empty calorie snacks when you stock up on these rich tasting meal replacement bars.
Buy a Box = Give 2 Meals. Every box of this WonderSlim product you purchase will provide 2 meals* to people in need.*2 meals is the monetary equivalent of $0.20. $0.10 helps provide 1 meal secured by Feeding America® on behalf of local member food banks. WonderSlim pledges a minimum of 1,500,000 meals (monetary equivalent of $150,000) to Feeding America® and member food banks from 02/15/2019 to 02/14/2020.
Unwrap the bar and enjoy as a high protein snack or breakfast alternative.


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Bahco Pullsaws
Barcode: 7311518285562
Product Code: BAHPC12
£32.59(£27.16 exVAT)
Select Variation:
The Bahco Pullsaws from Bahco.
Pull Saws work with a pull stroke action. Fine smooth cuts are achieved each time.
Thin blade - less force for close cut.
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[Editor's Note: The following guest post was written by Andrew Graham, Manager of Network Development at Fullscreen. You can follow him on Twitter @MistaGraham.]
About a month ago I had the pleasure of sitting down with a very prominent YouTuber who happened to be acutely aware of his digital shelf life. "Am I Happy Days or Arrested Development?" he asked.
A tough question to answer considering Arrested Development has been given a second life (thank you, Netflix!). The question underscores a concern that weighs heavily on the minds of digital agents and managers alike: How can we ensure the longevity of the web-era celebrity? Because whether you're in traditional or digital your fate is tied to ephemeral numbers; even Happy Days had to "jump the shark" at some point.
In order to answer that question we need to understand that we're talking about just that, "celebrity," and celebrity is made of two intrinsically linked things: relevance and influence. What YouTubers and their managers and agents need to begin to understand – something that traditional entertainment has known for a long time – is that the best way to ensure relevance is to use your influence while you have it to manufacture something bigger than yourself, something that will remain relevant after the personality (read: you) has faded.
AKA, you need a broadened brand. It's the reason Snooki has a line of god awful sunglasses, Mike "The Situation" has Gym-Tan-Laundry salons (genius, btw!) and Bethenny Frankel has Skinnygirl Cocktails. Sure, the creation of this IP is partly about money, but in the long term it's more about morphing a personality into an extended brand to build logevity.
Smosh is a great example of this dynamic. At its core it's a fire hose of influence; Smosh has the power to point at something and make it relevant. Take for instance ShutUp! Cartoons (SUC), a Smosh property. SUC began programming just seven months ago and has already aggregated well over half a million subscribers and close to a billion views. Less than a year ago SUC was worth nothing; today it's worth real money. It's now run by Disney's former president of animation, Barry Blumberg, and has expanded the Smosh brand beyond Ian and Anthony. Smosh's only requirement was to point to SUC and say, "Hey fans, this is worth your time."
Don't think that's worth cash? Consider that AwesomenessTV, at half SUC's size, led a 3.5 million series A round in early August. Smosh has the ability to print money right now.
Now take it a step further. If the top 20 YouTubers would take the Smosh model and bake it into a multichannel network (i.e. YouTube Network), then they would have an incredibly powerful digital marketing machine, a street team v2.0. As more properties and participants are "blown up" in the network, more influencers are created. The more influencers created, the more IP generated.
I think you see where I'm headed here. If done correctly, no one will ever need to worry about whether they're a Happy Days or an Arrested Development because they will have broadened themselves in a meaningful and marketable way.
Andrew Graham currently works as Fullscreen's Manager of Network Development, where he develops and builds Fullscreen's owned-and-operated YouTube networks alongside brands and established online communities. Prior to joining Fullscreen, he developed and produced reality TV series with FremantleMedia North America and Bogner Entertainment, Inc. He is a Syracuse University alumni, media nerd and absolutely in love with cheese and Twitter. Feel free to hit him up @MistaGraham.


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Happy Thursday everyone! The week is halfway done and it feels good. Busy week for sure! But since my mojo is back, I've been sure to save up some time to make a few cards. Here is one of them. I had totally fun bringing out my mists and stencils. :)
The medallion is a clear stamp and one of the first I ever bought 6 or 7 years ago. It is still a favorite and I've used it over and over again. The sentiment is from Heartfelt Creations. Totally love it!
I'm playing with Poppy Sketch #13. Great colors, great sketch! Have to play!
And now I have to work!
Have a great day!


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Made in USA: Enterprise Application Services
Call Today!817-210-4042
Microsoft Silverlight offers several several capabilities for enterprise software development, however, there are caveats to its application in enterprise systems. For example, Silverlight applications require end users to install plug-in based on the .NET framework, which may be prohibited by corporate security or IT policies. Silverlight applications are not supported on certain browsers and mobile devices. Similar to their alternatives, Silverlight applications provide dynamic behavior suitable to business intelligence dashboards with drill-down capabilities, animation, vector graphics, and audio-video playback-features that characterize Rich Internet Applications.
Ayoka has developed Silverlight applications for a number of industries to apply its capabilities, such as industrial companies where shop floor employees enter production data or view performance dashboards. Rather than only applying the media and entertainment offerings in Silverlight, Ayoka has focused on Silverlight for business purposes, particularly where Silverlight can improve usability for employees who are not computer savvy.
A key business application for Silverlight development are its data visualization capabilities. Graphical data views are may be animated or interactive. These Silverlight design features provide a more intuitive and engaging experience to that of a traditional browser-based application. Developers can organize charts and information to maximize the amount of data displayed on the screen (see example above).
Users can drag and reorder the information to refresh the charts. The charts also support drill downs to generate additional views or detailed analysis. The visual elements consume data from WCF REST, ATOM and POX services and exchange notifications upon data binding.
Silverlight applications can be structured to enhance user experience design, particularly important for business applications where employees and other users have limited computer skills. Applications may also engage users with rich presentation of content and interactive capabilities. In addition, features such as touch can reduce the learning curve. Silverlight applications ease the transition from a rich-client application that must be installed on a user's computer to a browser-based application.
For programmers, Silverlight development requires a foundation of Microsoft .NET skills (C#, ASP.NET), as Silverlight adds a layer of complexity to application development. In addition, the interactive capabilities are best developed in close collaboration with the business users, which is not practical for remote software developers. Silverlight developers must also perform regular release testing as Silverlight application users automatically receive the latest updates each time they start the application.
The Silverlight RIA framework provides several other features that may be useful for enterprise applications:


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Winners of the Levi's "I Believe" Contest
Sorry for the late post! This week has been extra hectic for me. I only had time today to review all the entries, then I'm off to Baguio to vacation! Whee. So. Anyway, I judged entries based on the quality and honesty of the post.
Here are the three winners of my Levi's contest! Hope you click their links and read their entries, because there are valuable lessons to learn from them. ;)
Bianca says " Imagine a world where everyone knew how to love and be loved...Give and receive...Consider and be taken into consideration...Respect and gain respect... All because the parents took the extra mile to teach and lead by example."
Sorbetera says "I believe in giving up your comfort zone in pursuit of something better, something bigger. Only if we take chances will we truly become better people. No, "better" is cutting it too specific. Only if we take chances will we have the opportunity to become more than what we are."
Ysera says "I believe that life is an adventure, that there is so many things out there are worth seeing, doing and experiencing. I am passionate about travel and I try to get the most out of my life while I still can and maybe, even for a short while, I can feel free."
Congratulations to all the winners! Each will be receiving a P1,000 gift certificate which can be redeemed in all Levi's Stores. Please email me (liz [at] projectvanity.com) your full names, cellphone numbers, and shipping addresses. Levi's digital agency will be the one sending you the GCs.
To those who didn't win, don't worry! I will have a big contest within the week. *wink* Stay tuned and please join!


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The Big Mac Blog
Jamie Benn serves up a plate of crow
It was Plato who once said, "Even the great ones screw up." Maybe it was Aristotle. Or Nietzsche.
Anyway, it is with great delight and some sadness to admit the following - I really blew it. In this award-winning column (rant) I wrote for the Fort Worth Star-Telegram on April 2, I took aim at the Dallas Stars' continued inability to make the playoffs. In case you missed it - and you probably did - the Stars once again missed the playoffs for the sixth time in the last seven years. More than half the teams in the NHL make the postseason, yet the Stars somehow to continue to avoid it.
In this column I wrote: "(Former Stars GM Joe) Nieuwendyk also was smart enough to recognize the value of forward Jamie Benn, who this season has not been himself because he clearly has been playing hurt. How hurt we will never know, but this guy is better than what we have seen this season."
There is dumb, and then there is this. In the regular-season finale over the weekend, Jamie Benn won the Art Ross Trophy, which goes to the NHL's leading scorer. He finished with 87 points, 1 ahead of John Tavares of the New York Islanders.
This is obviously one hell of a bad year for Jamie Benn.
This column eventually found its way to a few Dallas Stars' websites, namely DefendingBigD.com, where it was promptly cut to shreds. On Twitter, I was called a host of unflattering names, and told I was the scourge of society. Long time Dallas Stars observer Bob Sturm of 1310 The Ticket joined in the fun and took aim at me as well.
Why would I write such a stupid statement? Is it because I am just that dumb? There is that possibility, but in mid February I had asked Dallas Stars coach Lindy Ruff about Benn, and specifically if he was hurt. A few people around the Stars said they thought he was playing through something, which explained whey he was not on the same pace he was a year ago when he was an All-Star, and led Team Canada to the 2014 Gold Medal in Russia.
Remember - Jamie Benn was not even selected to the 2015 NHL All-Star team. The only Star to go was forward Tyler Seguin. Ruff said Benn had been "playing in pain." At the time, Benn was tied for eighth in the NHL in scoring.
Since about that time, Benn's numbers took off, culminating in his fantastic finish and Art Ross award.
It was obviously a dumb thing to write. Candidly - I had not done my homework. That's on me. I was on a rant about a team that for years I had written, and defended, that was "on the rise" and things are improving when the results remain the same. I keep hearing that they are "about to turn the corner" when they never do.
For the last year I had maintained Jamie Benn is the best pro jock in DFW, only no one knows it because he plays for the one team that must make the postseason for due recognition.
The sad part is the Dallas Stars boast the league's best individual scorer, and still cannot reach the postseason. That is pathetic, and a total waste.
The whole thing reminds me of one of the silent problems that the Stars, and so many NHL teams in non-traditional markets, face - there is no pressure from the media, or fans, at all. They are insulated in a way MLB, NBA and NFL teams are not.
The fans that do exist are so committed and so loyal they are sensitive to any criticism, and will defend the organization to the extreme. The limited members of the media that follow and cover the team on a daily basis often become so friendly with the players that to criticize them feels like going after a friend that you don't want alienate because they may not like you. Having been a Stars' beat writer for three-and-a-half years, I get it - hockey people are good guys, and knocking them is no fun.
The one guy who will quietly bring it is Stars' color analyst Daryl "Razor" Reaugh, who remains one of the very best in the business. But Razor is in a tough spot - he's a member of the organization, and he can't just say anything.
It all helps to create a safe atmosphere that everything is OK, when the results say they are not. If you do not make the playoffs in six out of seven NHL seasons, nothing is OK. The NHL is entirely about the playoffs, and until the Stars return they will sadly remain invisible in DFW.
The Dallas Stars made the playoffs last year, and this season was supposed to be about moving up, winning a round or two, and contending. Instead, they are once again done in early April but at least this time they have an Art Ross Trophy to ease their pain.
That said - suggesting Jamie Benn was having a down year was a dumb thing to write.
Mac Engel, 817-390-7760


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Ciara Clancy
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Salon Address:
086 219 40 48
Contact Form
We are open:
Tuesday - Saturday10am - 8:00pm
Sunday - MondayCLOSED
With these 3 days you will set the milestone for your career
Nail designers already practicing one system and who would like to enhance their already acquired knowledge, this course is also available for 2 days.
The seminar fee contains:
Theoretical seminar contents:
Specialized knowledge is your capital and essential for practicing, and being a competent qualified nail designer in a cosmetic occupation. May nail extensions be set with nail deformations or natural nail disorders? These and other questions will be answered during this day.
Topic contents:
Practical seminar contents:
In the practical part of this seminar you will now use the learned basic rules of massage and accomplish under guidance of your instructor the nail and skin analysis and classical manicure with hand massage.
Topic contents:
This day no model is required
Theoretical seminar contents:
During this day we present one of the two most successful processing systems to you. The range of products and processing information, as well as the chemical tructure of the products belong to the most important information during this day.
Topic contents:
Practical seminar contents:
In the practical part of this seminar you will now use the learned processing and sculpturing techniques and accomplish under guidance of your instructor an extension with tip on five nails. Three natural nails and two French nails are worked. The preparation of the natural nails will be done with the electrical file. The use of the electrical file is crucial from the beginning for your success and secures your career.
Topic contents:
This day requires a model
Practical Seminar contents:
In the last two days extensive specialized knowledge was presented to you, theoretically and practically. This day serves as perfection training and for the application of the learned techniques. Under guidance of your instructor you accomplish a complete set of nails with tip extension. Five natural nails and five French nails are worked. This three-day seminar module is concluded with a practical and theoretical performance evaluation, upon which the original abc nailstore certificate will be presented.
Topic contents:
Natural nail preparation under use of the electrical file
This day requires a model


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Know what you need? Or do you have a problem with a part? Let's get the conversation started.
Bales leads the metal finishing industry in engineered coatings and finishes to deliver optimum surface solutions that prevent corrosion, abrasion or wear problems.
In 2001, Bales opened a second facility in Harlingen, Texas, to address the needs of customers in the southern US and Maquiladora area.


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Health Savings Accounts
I. WHAT ARE HSA's AND WHO CAN HAVE THEM?
The basic function of the Health Savings Account (HSA) is to provide tax free funds for uncovered medical expenses. For a HSA to be valid, you must participate in a High-Deductible Health Plan (HDHP) with at least $1,150.00 out of pocket for Single and $2,300.00 for Family coverage. Funds are placed in a HSA account. The funds accumulate tax-free. Annual contribution limit: $3,050.00 ($6,150.00 family).
Over 55 catch-up contributions: $1,000.00 ($2,000.00 if both spouses age 55 or older)
Money in a HSA remains available for medical use (even after retirement) and grows tax-free. You don't have to utilize the funds on a 'real time basis' (in the year you have the medical expenses), but can save them and allow the account to build, and remove the money tax-free when you retire. The government regulations have no time limit, as long as you incurred the expenses after the plan started.
If you remove funds for any reason other than a medical expense before you reach age 55, you not only pay taxes on the funds, but a 10-percent penalty as well. If an individual covered by the HSA dies or is disabled, the penalty does not apply. There are no "use it or lose it" rules in Health Savings Accounts. Employers may contribute money to the account or deduct funds from the employee. The employee can put the money into the account supplied by the employer, but may also roll-over the account when he/she leaves. No more than one rollover per year. You can pay for a spouse's, dependent's or children's medical payments from the account. Account service fees are deducted from the account.
There is no income requirement for a HSA. If you have an HSA and take a job with a Company that has a traditional health plan, you still can withdraw from it, just not add to it.
You can pay for your Medicare premiums, unreimbursed medical expenses, dental expenses and long-term-care insurance from the health savings account without taxation or penalty. When you reach retirement, you can take out funds for everyday living expenses, but you have to pay taxes on them. Make sure you save all your receipts for medical bills, even if you didn't pay them out of the account. You might use them later for a tax-free withdrawal or need them as proof for an audit.
Treasury, IRS Issue 2010 Amounts for Health Savings Accounts
Washington, DC - The Treasury Department and Internal Revenue Service today issued new guidance on the maximum contribution levels for Health Savings Accounts (HSA's) and out-of-pocket spending limits for High Deductible Health Plans (HDHP's) that must be used in conjunction with HSA's.
New Annual Contribution Levels for HSA's:
For 2010, the maximum annual HSA contribution for an eligible individual with self-only coverage is $3,050.00
For family coverage, the maximum annual HSA contribution is $5,950.00.
Catch up contribution for individual who are 55 or older is $1,000.00.
Individuals who are eligible individuals on the first day of the last month of the taxable year (December for most taxpayers) are allowed the full annual contribution (plus catch up contribution, if 55 or older by year end), regardless of the number of months the individual was an eligible individual in the year. For individuals who are no longer eligible individuals on that date, both the HSA contribution and catch up contribution apply pro rata based on the number of months of the year a taxpayer is an eligible individual.
New Amounts for Out-of-Pocket Spending on HSA-Compatible HDHP's:
For 2010, the maximum annual out-of-pocket amounts for HDHP self-coverage increase to $5,950.00 and the maximum annual out-of-pocket amount for HDHP family coverage is twice that, $11,900.00
Minimum Deductible Amounts for HSA-Compatible HDHP's:
For 2010, the minimum deductible for HDHP's increases to $1,200.00 for self-only coverage and $2,400.00 for family coverage.
In addition, a fiscal year plan that satisfies the requirements for an HDHP on the first day of the first month of its fiscal year may apply that deductible for the entire fiscal
Section 1201 of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, Pub. L. No. 108-173, added section 223 to the Internal Revenue Code to permit eligible individuals to establish Health Savings Accounts (HSAs) for taxable years beginning after December 31, 2003. HSAs are established to receive tax-favored contributions by or on behalf of eligible individuals and amounts in an HSA may be accumulated over the years or distributed on a tax-free basis to pay or reimburse qualified medical expenses.
A number of the rules that apply to HSA's are similar to rules that apply to Individual Retirement Accounts (IRAs) under sections 219, 408 and 408A, and to Archer Medical Savings Accounts (Archer MSAs) under section 220. For example, like an Archer MSA, an HSA is established for the benefit of an individual, is owned by that individual, and is portable. Thus, if the individual is an employee who later changes employers or leaves the work force, the HSA does not stay behind with the former employer, but stays with the individual.
Please review the latest contribution levels and limits of HDHP at the commencement of this article (above). Your HRO advisor will provide assistance with HSA plans.
I. What Are HSA's and Who Can Have Them?
Q-1. What is an HSA?
A-1. An HSA is a tax-exempt trust or custodial account established exclusively for the purpose of paying qualified medical expenses of the account beneficiary who, for the months for which contributions are made to an HSA, is covered under a high-deductible health plan.
Q-2. Who is eligible to establish an HSA?
A-2. An "eligible individual" can establish an HSA. An "eligible individual" means, with respect to any month, any individual who: (1) is covered under a high-deductible health plan (HDHP) on the first day of such month; (2) is not also covered by any other health plan that is not an HDHP (with certain exceptions for plans providing certain limited types of coverage); (3) is not entitled to benefits under Medicare (generally, has not yet reached age 65); and (4) may not be claimed as a dependent on another person's tax return.
Q-3. What is a "high-deductible health plan" (HDHP)?
A-3. Generally, an HDHP is a health plan that satisfies certain requirements with respect to deductibles and out-of-pocket expenses. Specifically, for self-only coverage, an HDHP has an annual deductible of at least $1,000 and annual out-of-pocket expenses required to be paid (deductibles, co-payments and other amounts, but not premiums) not exceeding $5,000. For family coverage, an HDHP has an annual deductible of at least $2,000 and annual out-of-pocket expenses required to be paid not exceeding $10,000. In the case of family coverage, a plan is an HDHP only if, under the terms of the plan and without regard to which family member or members incur expenses, no amounts are payable from the HDHP until the family has incurred annual covered medical expenses in excess of the minimum annual deductible. Amounts are indexed for inflation. A plan does not fail to qualify as an HDHP merely because it does not have a deductible (or has a small deductible) for preventive care (e.g., first dollar coverage for preventive care). However, except for preventive care, a plan may not provide benefits for any year until the deductible for that year is met. See A-4 and A-6 for special rules regarding network plans and plans providing certain types of coverage.
Example (1): A Plan provides coverage for A and his family. The Plan provides for the payment of covered medical expenses of any member of A's family if the member has incurred covered medical expenses during the year in excess of $1,000 even if the family has not incurred covered medical expenses in excess of $2,000. If A incurred covered medical expenses of $1,500 in a year, the Plan would pay $500. Thus, benefits are potentially available under the Plan even if the family's covered medical expenses do not exceed $2,000. Because the Plan provides family coverage with an annual deductible of less than $2,000, the Plan is not an HDHP.
Example (2): Same facts as in example (1), except that the Plan has a $5,000 family deductible and provides payment for covered medical expenses if any member of A's family has incurred covered medical expenses during the year in excess of $2,000. The Plan satisfies the requirements for an HDHP with respect to the deductibles. See A-12 for HSA contribution limits.
Q-4. What are the special rules for determining whether a health plan that is a network plan meets the requirements of an HDHP?
A-4. A network plan is a plan that generally provides more favorable benefits for services provided by its network of providers than for services provided outside of the network. In the case of a plan using a network of providers, the plan does not fail to be an HDHP (if it would otherwise meet the requirements of an HDHP) solely because the out-of-pocket expense limits for services provided outside of the network exceeds the maximum annual out-of-pocket expense limits allowed for an HDHP. In addition, the plan's annual deductible for out-of-network services is not taken into account in determining the annual contribution limit. Rather, the annual contribution limit is determined by reference to the deductible for services within the network.
Q-5. What kind of other health coverage makes an individual ineligible for an HSA?
A-5. Generally, an individual is ineligible for an HSA if the individual, while covered under an HDHP, is also covered under a health plan (whether as an individual, spouse, or dependent) that is not an HDHP. See also A-6.
Q-6. What other kinds of health coverage may an individual maintain without losing eligibility for an HSA?
A-6. An individual does not fail to be eligible for an HSA merely because, in addition to an HDHP, the individual has coverage for any benefit provided by "permitted insurance." Permitted insurance is insurance under which substantially all of the coverage provided relates to liabilities incurred under workers' compensation laws, tort liabilities, liabilities relating to ownership or use of property (e.g., automobile insurance), insurance for a specified disease or illness, and insurance that pays a fixed amount per day (or other period) of hospitalization.
In addition to permitted insurance, an individual does not fail to be eligible for an HSA merely because, in addition to an HDHP, the individual has coverage (whether provided through insurance or otherwise) for accidents, disability, dental care, vision care, or long-term care. If a plan that is intended to be an HDHP is one in which substantially all of the coverage of the plan is through permitted insurance or other coverage as described in this answer, it is not an HDHP.
Q-7. Can a self-insured medical reimbursement plan sponsored by an employer be an HDHP?
A-7. Yes.
II. How Can An HSA Be Established?
Q-8. How does an eligible individual establish an HSA?
A-8. Beginning January 1, 2004, any eligible individual (as described in A-2) can establish an HSA with a qualified HSA trustee or custodian, in much the same way that individuals establish IRAs or Archer MSAs with qualified IRA or Archer MSA trustees or custodians. No permission or authorization from the Internal Revenue Service (IRS) is necessary to establish an HSA. An eligible individual who is an employee may establish an HSA with or without involvement of the employer.
Q-9. Who is a qualified HSA trustee or custodian?
A-9. Any insurance company or any bank (including a similar financial institution as defined in section 408(n)) can be an HSA trustee or custodian. In addition, any other person already approved by the IRS to be a trustee or custodian of IRAs or Archer MSAs is automatically approved to be an HSA trustee or custodian. Other persons may request approval to be a trustee or custodian in accordance with the procedures set forth in Treas. Reg. § 1.408-2(e) (relating to IRA nonbank trustees). For additional information concerning nonbank trustees and custodians, see Announcement 2003-54, 2003-40 I.R.B. 761.
Q-10. Does the HSA have to be opened at the same institution that provides the HDHP?
A-10. No. The HSA can be established through a qualified trustee or custodian who is different from the HDHP provider. Where a trustee or custodian does not sponsor the HDHP, the trustee or custodian may require proof or certification that the account beneficiary is an eligible individual, including that the individual is covered by a health plan that meets all of the requirements of an HDHP.
III. Contributions to HSA's
Q-11. Who may contribute to an HSA?
A-11. Any eligible individual may contribute to an HSA. For an HSA established by an employee, the employee, the employee's employer or both may contribute to the HSA of the employee in a given year. For an HSA established by a self-employed (or unemployed) individual, the individual may contribute to the HSA. Family members may also make contributions to an HSA on behalf of another family member as long as that other family member is an eligible individual.
Q-12. How much may be contributed to an HSA in calendar year 2004?
A-12. The maximum annual contribution to an HSA is the sum of the limits determined separately for each month, based on status, eligibility and health plan coverage as of the first day of the month. For calendar year 2004, the maximum monthly contribution for eligible individuals with self-only coverage under an HDHP is 1/12 of the lesser of 100% of the annual deductible under the HDHP (minimum of $1,000) but not more than $2,600. For eligible individuals with family coverage under an HDHP, the maximum monthly contribution is 1/12 of the lesser of 100% of the annual deductible under the HDHP (minimum of $2,000) but not more than $5,150. In addition to the maximum contribution amount, catch-up contributions, as described in A-14, may be made by or on behalf of individuals age 55 or older and younger than 65.
All HSA contributions made by or on behalf of an eligible individual to an HSA are aggregated for purposes of applying the limit. The annual limit is decreased by the aggregate contributions to an Archer MSA. The same annual contribution limit applies whether the contributions are made by an employee, an employer, a self-employed person, or a family member. Unlike Archer MSAs, contributions may be made by or on behalf of eligible individuals even if the individuals have no compensation or if the contributions exceed their compensation. If an individual has more than one HSA, the aggregate annual contributions to all the HSAs are subject to the limit.
Q-13. How is the contribution limit computed for an individual who begins self-only coverage under an HDHP on June 1, 2004 and continues to be covered under the HDHP for the rest of the year?
A-13. The contribution limit is computed each month. If the annual deductible is $5,000 for the HDHP, then the lesser of the annual deductible and $2,600 is $2,600. The monthly contribution limit is $216.67 ($2,600 /12). The annual contribution limit is $1,516.69 (7 x $216.67).
Q-14. What are the "catch-up contributions" for individuals age 55 or older?
A-14. For individuals (and their spouses covered under the HDHP) between ages 55 and 65, the HSA contribution limit is increased by $500 in calendar year 2004. This catch-up amount will increase in $100 increments annually, until it reaches $1,000 in calendar year 2009. As with the annual contribution limit, the catch-up contribution is also computed on a monthly basis. After an individual has attained age 65 (the Medicare eligibility age), contributions, including catch-up contributions, cannot be made to an individual's HSA.
Example: An individual attains age 65 and becomes eligible for Medicare benefits in July, 2004 and had been participating in self-only coverage under an HDHP with an annual deductible of $1,000. The individual is no longer eligible to make HSA contributions (including catch-up contributions) after June, 2004. The monthly contribution limit is $125 ($1,000 /12+ $500/12 for the catch-up contribution). The individual may make contributions for January through June totaling $750 (6 x $125), but may not make any contributions for July through December, 2004.
Q-15. If one or both spouses have family coverage, how is the contribution limit computed?
A-15. In the case of individuals who are married to each other, if either spouse has family coverage, both are treated as having family coverage. If each spouse has family coverage under a separate health plan, both spouses are treated as covered under the plan with the lowest deductible. The contribution limit for the spouses is the lowest deductible amount, divided equally between the spouses unless they agree on a different division. The family coverage limit is reduced further by any contribution to an Archer MSA. However, both spouses may make the catch-up contributions for individuals age 55 or over without exceeding the family coverage limit.
Example (1): H and W are married. H is 58 and W is 53. H and W both have family coverage under separate HDHPs. H has a $3,000 deductible under his HDHP and W has a $2,000 deductible under her HDHP. H and W are treated as covered under the plan with the $2,000 deductible. H can contribute $1,500 to an HSA (1/2 the deductible of $2,000 + $500 catch up contribution) and W can contribute $1,000 to an HSA (unless they agree to a different division).
Example (2): H and W are married. H is 35 and W is 33. H and W each have a self-only HDHP. H has a $1,000 deductible under his HDHP and W has a $1,500 deductible under her HDHP. H can contribute $1,000 to an HSA and W can contribute $1,500 to an HSA.
Q-16. In what form must contributions be made to an HSA?
A-16. Contributions to an HSA must be made in cash. For example, contributions may not be made in the form of stock or other property. Payments for the HDHP and contributions to the HSA can be made through a cafeteria plan. See A-33.
Q-17. What is the tax treatment of an eligible individual's HSA contributions?
A-17. Contributions made by an eligible individual to an HSA (which are subject to the limits described in A-12) are deductible by the eligible individual in determining adjusted gross income (i.e., "above-the-line"). The contributions are deductible whether or not the eligible individual itemizes deductions. However, the individual cannot also deduct the contributions as medical expense deductions under section 213.
Q-18. What is the tax treatment of contributions made by a family member on behalf of an eligible individual?
A-18. Contributions made by a family member on behalf of an eligible individual to an HSA (which are subject to the limits described in A-12) are deductible by the eligible individual in computing adjusted gross income. The contributions are deductible whether or not the eligible individual itemizes deductions. An individual who may be claimed as a dependent on another person's tax return is not an eligible individual and may not deduct contributions to an HSA.
Q-19. What is the tax treatment of employer contributions to an employee's HSA?
A-19. In the case of an employee who is an eligible individual, employer contributions (provided they are within the limits described in A-12) to the employee's HSA are treated as employer-provided coverage for medical expenses under an accident or health plan and are excludable from the employee's gross income. The employer contributions are not subject to withholding from wages for income tax or subject to the Federal Insurance Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA), or the Railroad Retirement Tax Act. Contributions to an employee's HSA through a cafeteria plan are treated as employer contributions. The employee cannot deduct employer contributions on his or her federal income tax return as HSA contributions or as medical expense deductions under section 213.
Q-20. What is the tax treatment of an HSA?
A-20. An HSA is generally exempt from tax (like an IRA or Archer MSA), unless it has ceased to be an HSA. Earnings on amounts in an HSA are not includable in gross income while held in the HSA (i.e., inside buildup is not taxable). See A-25 regarding the taxation of distributions to the account beneficiary.
Q-21. When may HSA contributions be made? Is there a deadline for contributions to an HSA for a taxable year?
A-21. Contributions for the taxable year can be made in one or more payments, at the convenience of the individual or the employer, at any time prior to the time prescribed by law (without extensions) for filing the eligible individual's federal income tax return for that year, but not before the beginning of that year. For calendar year taxpayers, the deadline for contributions to an HSA is generally April 15 following the year for which the contributions are made. Although the annual contribution is determined monthly, the maximum contribution may be made on the first day of the year. See A-22 regarding correcting excess contributions.
Example: B has self-only coverage under an HDHP with a deductible of $1,500 and also has an HSA. B's employer contributes $200 to B's HSA at the end of every quarter in 2004 and at the end of the first quarter in 2005 (March 31, 2005). B can exclude from income in 2004 all of the employer contributions (i.e., $1,000) because B's exclusion for all contributions does not exceed the maximum annual HSA contributions. See A-12.
Q-22. What happens when HSA contributions exceed the maximum amount that may be deducted or excluded from gross income in a taxable year?
A-22. Contributions by individuals to an HSA, or if made on behalf of an individual to an HSA, are not deductible to the extent they exceed the limits described in A-12. Contributions by an employer to an HSA for an employee are included in the gross income of the employee to the extent that they exceed the limits described in A-12 or if they are made on behalf of an employee who is not an eligible individual. In addition, an excise tax of 6% for each taxable year is imposed on the account beneficiary for excess individual and employer contributions.
However, if the excess contributions for a taxable year and the net income attributable to such excess contributions are paid to the account beneficiary before the last day prescribed by law (including extensions) for filing the account beneficiary's federal income tax return for the taxable year, then the net income attributable to the excess contributions is included in the account beneficiary's gross income for the taxable year in which the distribution is received but the excise tax is not imposed on the excess contribution and the distribution of the excess contributions is not taxed.
Q-23. Are rollover contributions to HSAs permitted?
A-23. Rollover contributions from Archer MSAs and other HSAs into an HSA are permitted. Rollover contributions need not be in cash. Rollovers are not subject to the annual contribution limits. Rollovers from an IRA, from a health reimbursement arrangement (HRA), or from a health flexible spending arrangement (FSA) to an HSA are not permitted.
IV. Distributions from HSA's
Q-24. When is an individual permitted to receive distributions from an HSA?
A-24. An individual is permitted to receive distributions from an HSA at any time.
Q-25. How are distributions from an HSA taxed?
A-25. Distributions from an HSA used exclusively to pay for qualified medical expenses of the account beneficiary, his or her spouse, or dependents are excludable from gross income. In general, amounts in an HSA can be used for qualified medical expenses and will be excludable from gross income even if the individual is not currently eligible for contributions to the HSA.
However, any amount of the distribution not used exclusively to pay for qualified medical expenses of the account beneficiary, spouse or dependents is includable in gross income of the account beneficiary and is subject to an additional 10% tax on the amount includable, except in the case of distributions made after the account beneficiary's death, disability, or attaining age 65.
Q-26. What are the "qualified medical expenses" that are eligible for tax-free distributions?
A-26. The term "qualified medical expenses" are expenses paid by the account beneficiary, his or her spouse or dependents for medical care as defined in section 213(d) (including nonprescription drugs as described in Rev. Rul. 2003-102, 2003-38 I.R.B. 559), but only to the extent the expenses are not covered by insurance or otherwise. The qualified medical expenses must be incurred only after the HSA has been established. For purposes of determining the itemized deduction for medical expenses, medical expenses paid or reimbursed by distributions from an HSA are not treated as expenses paid for medical care under section 213.
Q-27. Are health insurance premiums qualified medical expenses?
A-27. Generally, health insurance premiums are not qualified medical expenses except for the following: qualified long-term care insurance, COBRA health care continuation coverage, and health care coverage while an individual is receiving unemployment compensation. In addition, for individuals over age 65, premiums for Medicare Part A or B, Medicare HMO, and the employee share of premiums for employer-sponsored health insurance, including premiums for employer-sponsored retiree health insurance can be paid from an HSA. Premiums for Medigap policies are not qualified medical expenses.
Q-28. How are distributions from an HSA taxed after the account beneficiary is no longer an eligible individual?
A-28. If the account beneficiary is no longer an eligible individual (e.g., the individual is over age 65 and entitled to Medicare benefits, or no longer has an HDHP), distributions used exclusively to pay for qualified medical expenses continue to be excludable from the account beneficiary's gross income.
Q-29. Must HSA trustees or custodians determine whether HSA distributions are used exclusively for qualified medical expenses?
A-29. No. HSA trustees or custodians are not required to determine whether HSA distributions are used for qualified medical expenses. Individuals who establish HSAs make that determination and should maintain records of their medical expenses sufficient to show that the distributions have been made exclusively for qualified medical expenses and are therefore excludable from gross income.
Q-30. Must employers who make contributions to an employee's HSA determine whether HSA distributions are used exclusively for qualified medical expenses?
A-30. No. The same rule that applies to trustees or custodians applies to employers. See A-29.
Q-31. What are the income tax consequences after the HSA account beneficiary's death?
A-31. Upon death, any balance remaining in the account beneficiary's HSA becomes the property of the individual named in the HSA instrument as the beneficiary of the account. If the account beneficiary's surviving spouse is the named beneficiary of the HSA, the HSA becomes the HSA of the surviving spouse. The surviving spouse is subject to income tax only to the extent distributions from the HSA are not used for qualified medical expenses.
If, by reason of the death of the account beneficiary, the HSA passes to a person other than the account beneficiary's surviving spouse, the HSA ceases to be an HSA as of the date of the account beneficiary's death, and the person is required to include in gross income the fair market value of the HSA assets as of the date of death. For such a person (except the decedent's estate), the includable amount is reduced by any payments from the HSA made for the decedent's qualified medical expenses, if paid within one year after death.
V. Other Matters
Q-32. What discrimination rules apply to HSAs?
A-32. If an employer makes HSA contributions, the employer must make available comparable contributions on behalf of all "comparable participating employees" (i.e., eligible employees with comparable coverage) during the same period. Contributions are considered comparable if they are either the same amount or same percentage of the deductible under the HDHP.
The comparability rule is applied separately to part-time employees (i.e., employees who are customarily employed for fewer than 30 hours per week). The comparability rule does not apply to amounts rolled over from an employee's HSA or Archer MSA, or to contributions made through a cafeteria plan. If employer contributions do not satisfy the comparability rule during a period, the employer is subject to an excise tax equal to 35% of the aggregate amount contributed by the employer to HSAs for that period.
Example: Employer X offers its collectively bargained employees three health plans, including an HDHP with self-only coverage and a $2,000 deductible. For each employee electing the HDHP self-only coverage, X contributes $1,000 per year on behalf of the employee to an HSA. X makes no HSA contributions for employees who do not elect the HDHP. X's plans and HSA contributions satisfy the comparability rule.
Q-33. Can an HSA be offered under a cafeteria plan?
A-33. Yes. Both an HSA and an HDHP may be offered as options under a cafeteria plan. Thus, an employee may elect to have amounts contributed as employer contributions to an HSA and an HDHP on a salary-reduction basis.
Q-34. What reporting is required for an HSA?
A-34. Employer contributions to an HSA must be reported on the employee's Form W-2. In addition, information reporting for HSAs will be similar to information reporting for Archer MSAs. The IRS will release forms and instructions, similar to those required for Archer MSAs, on how to report HSA contributions, deductions, and distributions.
Q-35. Are HSAs subject to COBRA continuation coverage under section 4980B?
A-35. No. Like Archer MSAs, HSAs are not subject to COBRA continuation coverage.
Q-36. How do the rules under section 419 affect contributions by an employer to an HSA?
A-36. Contributions by an employer to an HSA are not subject to the rules under section 419. An HSA is a trust that is exempt from tax under section 223. Thus, an HSA is not a "fund" under section 419(e)(3) and, therefore, is not a "welfare benefit fund" under section 419(e)(1).


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Modifications in Traccar - Java Expert Needed -- 2
Presupuesto $30-250 USD
I need to make some modifications to the Traccar system, the software is developed but there are certain parameters that do not appear as the location is only this latitude and longitude, sound alert in apps, notifications in apps, change of icons, report in pdf, only in excel the download, update of the automatic page every 5 seconds, logos and names of our company, that send the emails from our server and by sms to our clients by alerts
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