text:
Your Cart
Remember Me
Reset Password
Become a Member
Create Non-Member Account
Membership Update:
Keep Your Member Profile Accurate. Update Today!
News Flash:
Maintain Your License... Earn Your 40 for Sure!
Show the world you're a proud Michigan CPA! Renew your MICPA membership
Member Center
My Membership
Manage Profile
Renew Membership
Pay Invoices
My Order History
Manage My Task Forces
Join Find a CPA Program
Manage Company Roster
Join the MICPA
Become A Member
Why Be A Member
Member Access
Member Support Service
Member Directory
Get Involved
Michigan Accountancy Foundation
Volunteer Opportunities
Join Task Forces
CPE Center
CPE Store
Search Courses
Browse by Course Type
In Person
Self Study
Free CPE for MICPA Members
Customized Training Solutions
Michigan Specific Ethics
My CPE
CPE Tracker
Tracker Help
Current Registrations & e-Materials
Past Registrations
CPE Registration Form
Learn About CPE
CPE Terminology
e-Materials FAQ
Our Partners in Online Education
MICPA Speaker Resources
CPE Policies & Procedures
Resource Center
All News
MICPA News
CPA Advocate
Student News
Educator News
Resources for the Public
Find a CPA
Resources for Taxpayers
Financial Literacy
100% Member Firms
Specialized Areas
Business & Industry
Small Firm Practitioners
Women's Initiatives
Diversity & Inclusion
Emerging Professionals
Students & Educators
Resources for Students
Resources for Educators
Peer Review
What is Peer Review
Peer Review Resources
Peer Review Fees
Ethics Resources
Michigan Specific Ethics
Tax Resources
Tax Reform Resources
State and Federal Tax Resources
Federal Tax Update Podcasts
Request a Certificate
Government Affairs
Government & Legislation
Contribute to PAC
Legislative Tracking
Resources for Legislators
Maintaining Your License
Career Center
Career Center
Career Development Resources
Job Seekers
Job Seeker Login
Search Jobs
Post Your Resume
Job Posting Rates & Options
Employer Login
Manage Postings
Search Resumes
Post an Internship
Becoming a CPA
Education Requirements
The Uniform CPA Exam
Experience Requirements
Final Steps
Employer Services
Professional Reference Verification
About MICPA
Your Association
Who We Are
Contact Us
MICPA Administration
The Board of Directors
MICPA Staff Directory
MICPA Policies
Privacy Policy
Website Terms of Service
Marketing Opportunities
Marketing with the MICPA
Trade Show
MICPA Partnering to Help Small Businesses in Michigan
Apr 09, 2020
Over the last week, we've had the opportunity to partner with several great organizations to help small businesses here in Michigan take full advantage of the CARES Act - Paycheck Protection Program (PPP).
Read More
MICPA, SBAM and Government Officials Rally for Michigan Business, and more
Apr 08, 2020
MICPA, SBAM and Government Officials Rally for Michigan Business, IRS Debuts Form 7200 for Coronavirus Tax Credits, and more.
Read More
The Ultimate Small Business Work From Home Guide
Apr 08, 2020
According to a 2019 survey, 81% of onsite workers thought that the ability to work remotely would make them happier. Happiness aside, however, small businesses now must figure out how to make these work-from-home dreams a reality—and on a severely condensed timeline—in response to the coronavirus pandemic.
Read More
In the Case of PPP Applications, Time is of the Essence
Apr 07, 2020
The Paycheck Protection Program (PPP), perhaps the most crucial element of the Coronavirus Aid, Relieve and Economic Security (CARES) Act, sets aside $349 billion in forgivable loans for small businesses feeling the impact of COVID-19 nonessential business shutdowns amid social distancing orders.
Read More
CFOs Steering Companies Through Coronavirus Crisis, IMA Finds
Apr 07, 2020
Chief financial officers are playing a key role in helping their companies cope with the fallout from the coronavirus pandemic and the economic devastation it's causing, according to officials from the Institute of Management Accountants.
Read More
PPP Applicants Should Use Gross Payroll Approach in Calculations, Says AICPA
Apr 06, 2020
For the calculation of the Average Monthly Payroll cost under the Paycheck Protection Program (PPP), the Gross Payroll approach should be used for the application, according to the recommendation from the AICPA-led small business funding coalition.
Read More
Social Security Recipients Will Automatically Receive Economic Impact Payments
Apr 03, 2020
WASHINGTON – The U.S. Department of the Treasury and the Internal Revenue Service today announced that Social Security beneficiaries who are not typically required to file tax returns will not need to file an abbreviated tax return to receive an Economic Impact Payment. Instead, payments will be automatically deposited into their bank accounts.
Read More
10 Ways to Immunize Your Firm During a Crisis
Apr 02, 2020
Managing your CPA firm through any crisis requires thoughtfulness, sensitivity and patience — qualities that may not seem practical or even possible during this time of the COVID-19 global pandemic. After all, our social, business and regulatory landscapes seem to change daily if not hourly.
Read More
Welcome to April, Financial Literacy Month!
Apr 01, 2020
Instead of playing pranks today we're celebrating the fiscal responsibility and awareness which we could all use a little more of right now.
Read More
MEDC and US Treasury Rush to Aid Small Businesses, and more
Apr 01, 2020
Updated CISA Guidance on Essential Services, MEDC and US Treasury Rush to Aid Small Businesses, Small Business Administration Loan Assistance, and more.
Read More
News Archive
MICPA Partnering to Help Small Businesses in Michigan
MICPA, SBAM and Government Officials Rally for Michigan Business, and more
The Ultimate Small Business Work From Home Guide
In the Case of PPP Applications, Time is of the Essence
CFOs Steering Companies Through Coronavirus Crisis, IMA Finds
PPP Applicants Should Use Gross Payroll Approach in Calculations, Says AICPA
Social Security Recipients Will Automatically Receive Economic Impact Payments
10 Ways to Immunize Your Firm During a Crisis
Welcome to April, Financial Literacy Month!
MEDC and US Treasury Rush to Aid Small Businesses, and more
A Great Transition
Updated CISA Guidance on Essential Critical Infrastructure Workers
THIS WEEK: MICPA Virtual Roundtables
How Consultants Can Face the Coronavirus Crisis
Many Local and County Governments Issue Orders - Apply to Critical Infrastructure Businesses
Governor Announces State Tax Deadline Extended
Highlights of the Stimulus Bill (CARES Act)
How To Get Your People Engaged And Aligned During The Coronavirus Outbreak
List Of Coronavirus (COVID-19) Small Business Relief Programs
IRS Releases Tax Filing Extension FAQ, and more
MICPA Member Alert – Governor Issues Executive Order
Tax Filing Deadline Moving to July 15, Treasury Secretary Announces
LARA Lifts Self-Study Cap for the Remainder of the CPE Earning Period
MICPA Expresses Support for the Tax Filing Relief for America Act
Employers Granted Tax Credits by Coronavirus Relief Bill
20 Tips for Working From Home
Treasury: Small Business Taxpayers Provided Tax Assistance
Michigan Department of Treasury - Notice: Penalty and Interest Waived for 30 Days for Monthly Sales, Use, and Withholding Tax Returns
Treasury to Allow 90-Day Tax Payment Deferral, and more
Calming Clients' Fears During the Coronavirus Outbreak
5 Tips for Going Remote Now
SEC Rolls Back Audit Requirements For Smaller Companies' Internal Controls
Proactive Strategies To Ensure Ethical Internal Investigations
Nearly Half Of CPA Advisors See Dementia In Some Clients
What Do CEOs Want From Their CFOs
Accrual Accounting On The Rise Among Governments Worldwide
Weekly Financial Markets Update
Don't Keep A Balance In Your Venmo Account
The IR Framework Revision: Inspiring Better Integrated Reporting
For CFOs It's Not Enough To Do The Right Thing, You Must Be Seen Doing It
Small Businesses Retain Workers With Wellness Perks
Appreciating The Accountants
MICPA Chair David Echelbarger Talks Impact of Technology on Accounting, and more
Accounting Profession Leaders Call For Action Against Climate Change
Small Businesses Retain Workers With Wellness Perks
What Are The Pitfalls Of People Analytics And Data-Driven HR?
The Next Generation of Internal Audit
Supreme Court VacatesTax Refund Awarded to Bank in Bankruptcy Case
Art of Accounting: Black History and Women's History Months
Treasury: Completing the Free Application for Federal Student Aid is Critical When Seeking Financial Assistance for College
Are You Ready For Generation Z?
MICPA Member Volunteers to Answer the Public's Burning Tax Questions, and more
CPAs Need To Watch These Health Care Pricing Rules
FASB to propose private company expedient for share-based payment accounting
Strategy Consulting Needs To Change And This Is How
Just How Difficult Is It to Break Into Accounting As a Second Career?
Treasury Urges Eligible Businesses to Use New SUW EZ Return, and more
Virtual Currencies: Additional Information Reporting And Clarified Guidance Could Improve Tax Compliance
Michigan Financial Empowerment: Discussion Continues in Lansing, and more
White House Proposes Folding PCAOB Into SEC By 2022
New GASB Standard Addresses Lease Accounting, OPEB, Other Issues
Here's Your Open Thread For The First CPA Exam Score Release Of Q1 2020
Tax Court Puts Up Roadblock To Travel Deduction
Student News: February 2020
MICPA Appoints Robert Doyle as Next Chief Executive
New Study Underscores The Top Digital Trends Changing The CFO Role Today
Don't Be Fooled By These C Corp. Fairy Tales
SALT: A Look Back And A Look Ahead
The SECURE Act Is Changing Retirement For Many–What You Need To Know
Educator E-News: February 2020
IESBA proposes ethics guidance on objectivity of engagement quality reviewers
CPA Advocate February 2020
3 Ways to Get Free Publicity and Media Mentions for Your Business
How the New Tax Laws Affect Tax Exempt Organizations
How to maximize your credit score under the new FICO model
Governor Whitmer to Deliver Democratic Response Following State of the Union Tonight, and more
How to Find the Best CPA or Tax Accountant Near You
Keeping a virtual team on track
11 self-made millionaires reveal the best advice they ever got
The world is drowning in debt
How International Auditing Rules Are Shaping Standards in the U.S.
AICPA wants more clarity on Sec. 465 reporting relief for S corps
What interest rates dating back to 1311 tell us about today's global economy
The Standard Deduction Will Be a Little Bit Bigger In 2020
Gov. Whitmer to Deliver Second State of the State Address, and more
Monetize clients while building their value
Warren Buffett Says All Successful People Have This 1 Rare Thing in Common
IRS: Don't be victim to "ghost" tax return preparers
IRS improves online Withholding Estimator to reflect new W-4
State Income Tax Season Begins on Jan. 27
America's CFOs Are Warning Of A Recession. Here's Why That's An Important Indicator
FASB Homes In on Key Accounting Issues in 2020 as Chairman's Term Nears End
Words Matter When Describing R&D Credit Activities
Harness the Power of Networking, Form 1099-G is En Route, and more
Tax Breaks for College Tuition and Medical Expenses Just Came Back From the Dead — Read This Before Filing Your Taxes
Social Security is Now Just a Year Away From This Scary Milestone
The Outlook of Finance Decision-makers for 2020
The Student Loan Forgiveness Tax Bomb
11 Marketing Tips for Accounting Firms
State Revenue Relatively Flat, Treasury Reports, and more
5 Facts About the Earned Income Tax Credit
New California Internet Rules Could Affect Businesses Nationwide
Educator E-News: December 2019/January 2020
Student News: December 2019/January 2020
GASB 87: State and Local Gov'ts Face Special Challenges Beyond Mere Accounting
7 Security Incidents That Cost CISOs Their Jobs
Strategies to Reduce the Costs of Aging in Place
Tax Scammers Infiltrate Michigan Taxpayer Mailboxes, and more
Employment Law Changes For 2020: What American Workers Need To Know
SEC proposes updating auditor independence rules
Cannabis Retail Continues to Break Federal Barriers, and more
New Spending Bill Passes! Targets Retirement, Healthcare and More
Interest Rates Remain the Same for the First Quarter of 2020
PCAOB's 2020 Inspection Focus and Audit Quality Tips Revealed
Should You Offer Larger Accounting Solutions as Your Niche?
BREAKING NEWS: House Passes SECURE Act, and more - December 17, 2019 News
The Great Recession gave CPAs lessons on preparing for future dips.
Andrew Brisbo to Speak at MICPA Cannabis Summit
Dec. 31 Deadline for Most Retirees to Take Required Minimum Distributions
America's Top Recommended Tax And Accounting Firms
The Secret Life of the Santa Claus Gig Economy
Prevent Cyberattacks at Your CPA Firm with These Five Controls
Major Research Study Embraces One-Person Businesses As Part Of The Entrepreneurial Ecosystem
New Procedures Standard Allows Greater Flexibility to CPAs, and more
Tax Security Awareness Week Offers Tips for Tax Pros and Taxpayers
New Standard Adds Flexibility for Agreed-Upon Procedures
Jan. 31 Filing Deadline Remains for Employer Forms
Per-Diem Method Clarified in Light of TCJA Changes
Cybersecurity Best Practices for the C-Suite
Tax Strategy: Compliance on Virtual Currency Transactions
The Roth IRA As The Perfect Post-College Starter Account
Get Ready for Taxes: Important Things to Know About Refunds
Time Management Strategies for CPAs
How to Vet New Software for Your Firm
Treasury Releases RAB on the Taxation of Adult Use Marijuana, and more - November 26, 2019 News
IRS Reminds Tax Professionals of Tasks to Get Ready for 2020
Nominations Open for the AICPA Outstanding Young CPA
The Freelance Revolution Is Here: Is Your Organization Ready?
IRS commissioner seeks to enhance taxpayer contacts, target enforcement
Money Is Changing. Here Are the 3 Most Important Ways It'll Affect the Future of Your Wallet
New opportunities for firms in SOC reporting
Educator E-news: October/November 2019
Michigan Treasury Outsourcing Collection of Past-Due Taxes, and more - November 19, 2019 News
What Happens To My Bitcoin When I Die? Simplifying Estate Planning Of Digital Assets
Get Ready for Taxes: Important things to know about tax credits
What Accounting Professionals Should Know About Bonds
The tech trends we'll see in 2020 and beyond
What CPAs Should Know About Cryptocurrency and Money Laundering
IRS Announces 401(k) Contribution Limit Increases for 2020, and more - November 12, 2019 News
How audit committees can improve disclosure
401(k) contribution limit increases to $19,500 for 2020; catch-up limit rises to $6,500
How to Rescue Clients with Cash Flow Issues
IRS urges families, teens to make online safety a priority
FASB Votes to Delay Effective Dates for 3 Major Standards, and more - November 5, 2019 News
Financial satisfaction stays high, but economic concerns remain
FASB debt classification reproposal sparks concerns
IRS urges tax professionals to renew PTINs now for 2020
What are the Success Factors for Digital Transformation?
2019 Review of Professional Payroll Systems
Lease accounting: Keep pushing ahead
5 Ways to Market Your Services on a Small Budget
How Pressure Can Strengthen or Weaken an Accounting Firm
Why You Should Ensure Your Name is Correct on Your Tax Return
Is Branding Just for Large Accounting Firms?
TIGTA outlines IRS challenges for 2020
How CPAs Can Convert to Operational Intelligence
FASB Votes to Delay Effective Dates for 3 Major Standards, and more - October 22, 2019 News
Five Machine Learning Applications for the Back Office
Experts Address the Most Pressing Automation Questions
3 Smart Ways to Save for College: Advice from CPAs
IRS clarifies the tax treatment of cryptocurrency 'hard forks' and 'airdrops'
What is an IRS Summons, And How to Respond
Sustainability assurance's link to reporting quality
IRS Adds Security Requirement to W-12 PTIN Application and Renewal Form
Critical Audit Matters: What Firms Are Reporting, A Solution to Complex Accounting Standards, and more - October 15, 2019 News
MICPA President and CEO Peggy Dzierzawski, Clayton & McKervey, Kresge Foundation CFO Amy Robinson and EY's Vicki Kamenova Among Those Honored at Walsh Leadership Awards Dinner
Critical audit matters: What firms are reporting
4 Tax Pitfalls High Net Worth Clients Should Avoid
How the Cloud is Turning Finance into an Engine of Insight
Do Bookkeepers Really Need a Niche?
Children's average allowance in 2019: $120 a month
Oct. 15 is Deadline for Extended Tax Returns: IRS Offers Payment Options
Study Backs Firms Providing Audit and Non-Audit Services, and more - October 8, 2019 News
Why Client Board Meetings Matter
IRS Safe Harbor Rules Allow Rental Real Estate to Qualify as Business for Business Income Deduction
Was Your Database Hacked? Here's What to Do
IRS Releases Draft 2019 Forms 1065, 1120-S, and Schedule K-1, and more - October 2, 2019 News
AICPA seeks guidance on adjustments for conversions from S corp. to C corp.
The 2019 "40 Under 40 Honorees" and "20 Under 40 Top Influencers" Announced
Tax Law Means Big Accounting Changes for Small Business Owners
Hidden in plain sight: Accounting for embedded leases
MICPA Announces 2019 Awards
Auditors get high marks, but non-US market optimism sags
Utilization Rates for Accounting Firms: Use It or You May Lose It
CPA Firms and the #MeToo Era
7 Steps to Successful Marketing Automation
5 tips for effective not-for-profit board oversight
IRS offers settlement for micro-captive insurance schemes; letters being mailed to groups under audit
To Text (or Not To Text) Your Clients
7 tips for adopting integrated reporting
MICPA Elects New Board Officers and Directors
How Accounting Leaders Can Make Their Practices Future-Ready
Corporations Have Brief Window to Apply for IRS CAP, and more - September 17, 2019 News
Employees Increasingly Open to Job Opportunities in Tight Labor Market
Do's and Don'ts of Preparing for Client Meetings
IRS offers expatriate tax relief
Simple Technological Solutions to Help Business Owners Combat Fraud
AICPA's Auditing Standards Board Proposes Amendments to New Auditor Reporting Standards
Addressing the Fear of Automation
CPA Advocate August 2019
CPA Advocate June 2019
CPA Advocate May 2019
CPA Advocate January 2019
New IRS Tax Withholding Estimator Helps Workers With Self-Employment Income, and more - September 11, 2019 News
Proposed regs. clarify reporting requirements for tax-exempt organizations
10 Reasons to Keep Meeting Clients Face to Face
IRS Interest Rates to Remain Steady for Q4 2019
7 in 10 young workers prefer freedom to job security
Workers Are Scrutinizing Salaries More
What to do when the cloud goes down
Proposal would align AU-C 800 series with SAS No. 134
AICPA Proposes Changes to Auditor Reporting Standards, and more - September 3, 2019 News
Tax Court Green Lights Depreciation Deductions for Home Renovations
How to make the most of FASB's effective date delays
How to Attract the Top Accounting Talent to Your Firm
4 Nonprofit Trends Accountants Can Count On
Engaging the Power of Your Informal Networks
8 recession signals to monitor
PCAOB Issues Staff Guidance on Auditing Estimates, Member Discounts, and more - August 27, 2019 News
Are Valuation Multiples Meaningful or Murky?
Only 29% of Working Americans Have Increased Their Retirement Savings Contributions
5 Ways to Build Lasting Relationships with Self-Employed Clients
IT Considerations in Mergers & Acquisitions
IRS Gets Serious on Revoking Passports of Those with Significant Debt
FASB proposes delay in long-term insurance standard effective date
Are Remote Workers a Cyber Security Threat for SMBs?
Receivables Process Needs Modernization to Keep Up with Payables
New Networking Strategies Help More Women Achieve Partner Goals
AICPA Releases Accounting and Valuation Guide for Private Equity and Venture Capital Industry
3 Simple Workflow Tweaks to Increase Your Productivity
Slow Housing Market Could Affect Remodeling Contractors in 2020
Are Your Clients Ready for New Lease Accounting Standards?
How the Audit Market Penalizes Auditors for Doing Their Job
Coalition launched to protect professional licensing
Succession Planning for Small Accounting Firms
IRS changes its third-party contact procedures
3 Tasks Accountants Should Automate Today
Decision-Makers Speak Out: Content Works Best When It's Actionable
The benefits of a 'decomposed' approach to group audit planning
How to Upgrade Your Client Experience Game Plan
The 5 Virtues of Successful Virtual CFOs
Quiz: How well do you know internal control auditing requirements?
Why the CPA licensure process could change
8 cybersecurity resources you literally need right now
6 Step Security Checklist for Tax Professionals to Fight ID Theft
How Clients Can Get a Head-Start on Business Deductions
Tech CEOs Slow to Upskill Workforce Despite Impact of Artificial Intelligence
How Do Value-Based Firms Measure Success?
Governor Announces State Board of Accountancy Appointments, and more - July 23,2019 News
The Accounting Effects of Global Disruption
Guidance adds preventive care items to high-deductible health plans
7 Ways to Develop Your Digital Branding Strategy
Advising Clients on In-Home Senior Care: Direct Hires
3 Steps to Budgeting for Innovation at Your Firm
FASB to propose delaying effective dates for 4 major standards
Leveraging the Four Cs to Automation and Advisory
5 Ways to Maintain a Positive Attitude for Change
AICPA Issues Auditing Standards for Employee Benefit Plans and Annual Reports, and more - July 16, 2019 News
AICPA issues forensic accounting standards
BQE Software Launches First Voice-Enabled Artificial Intelligence Feature for Accounting Firms
Why the TCJA Packs Even More Depreciation Punch
IRS Committee Issues Report on Identity Theft and Refund Fraud
Congress approves IRS reform bill, drops Free File language
3 Benefits Technology Brings to Financial Reporting & Planning
Don't Bury the Marriage Penalty Just Yet
More than $1.9 Billion in State Income Tax Refunds Issued for 2018 Tax Year - July 9, 2019 News
Get private companies ready for the new revenue standard
Corporate CPAs Concerned About Derivatives
What Business Owners And Their Families Should Know About the New SECURE Act: The Features
Final HRA Rules Permit Integration with Individual Health Insurance, and more - July 2, 2019 News
Why Automating Compliance Begins with Tasks
What Part of the Hiring Process is the Most Challenging?
SEC addresses auditor independence and the Loan Provision
How to navigate the digital age
SALT Deduction Cap Rules Finalized; Safe Harbor Proposed and more - June 18, 2019 News
Think Twice Before Not Paying Summer Interns
Half of Workers Think AI and Automation Won't Affect Their Job
Final HRA rules permit integration with individual health insurance
Reducing Stress at Your Accounting Practice
How to motivate and retain your talent
2019 Reviews of Professional Tax Preparation Systems
4 ways to protect your data from the dark web
Business Execs Lower Their Performance Expectations for Coming Year
The 2019 Best Accounting Firms for Women
SECURE Act Offers Possible Retirement Strategies, and more - June 11, 2019 News
IRS Warns of Two New Tax Scams
Changes coming to tax transcript availability
3 Steps to Preventing Cybersecurity Attacks at Your Accounting Firm
Home Values in U.S. Fall for the First Time in Seven Years
Treasury, IRS Release Draft of New Form W-4, and more - June 4, 2019 News
IRS issues draft of revised Form W-4 for 2020
What Do Clients Starting a Business Need to Know?
Why You Need a Marketing and Business Development Map
How to Add AI to Your Practice
3 Ways to Help Your Clients Get Paid More Quickly
2020 limits on HSA contributions are issued
MICPA Members Visit Lawmakers in Washington, D.C., and more - May 28, 2019 News
MICPA Members Visit Lawmakers in Washington, D.C.
MICPA member Jim Leisenring receives AICPA Gold Medal Award of Distinction
Understand Your Clients' Cash Flow Needs Based on Business Sector
Bill.com Launches AI-Enabled Business Payments Platform with Workflow Automation
How the CPA continuing education game is changing
Medicare 101: Coaching Your Clients about Medicare Coverage
Website Link Building Essentials for Your Firm
Reform of Non-Profits Financial Statement Presentation
Administration, Fiscal Agencies Reach Consensus on State Revenue Estimates and more - May 21,2019 News
AICPA committee requests delay in private company lease accounting effective date
4 key steps for auditors in assessing technology risks
3 Questions to Guide You Toward Intentional Upskilling
How to Secure Your Cloud-Based Software in Light of Recent Attacks
IRS changes maximum-vehicle-value rule
The Path to App Advisory Services in 5 Easy Steps
AICPA's Auditing Standards Board Issues Suite of Standards on Auditor Reporting, and more - May 14, 2019 News
Going with the Flow: Ensuring Cash, Clients and Profitability
Co-Working Spaces: Not Just for Start-Ups Anymore
How to Overcome Resistance to Change
New GASB guide assists with implementation
Business Revenue Survey May Signal Coming Recession
AICPA rescinds guidance on prior-period audits
Why Estate Planning May be Right for Tax Pros
Q&A discusses 'direct care' expenses for collections
Three Things to Know About Blockchain in 2019
The Audit Risk Model: Your First Step in Risk Assessment
Employee or Contractor? Have Uber and Lyft Finally Crossed The Line?
E-News - April 29, 2019 - LARA Alerts Michigan Corporations of Scheme to File Bogus Document, and more
How to Attract Clients with an Updated Website
The Financial Services Survival Guide: 5 Things the Industry Will Face Before 2024
Personal financial satisfaction up in first quarter after market rebound
2019 Review of Non Profit Accounting Systems
IRS announces multi-year plan to update, modernize IT systems; Effort focused on improved taxpayer services, expanded cybersecurity and taxpayer data protections
6 Basic Bookkeeping Tips for Truckers
Blockchain Cybersecurity CPAs Should Know
Congratulations, Peggy!
How Charter Schools Can Survive Audit Season With the Right Tools and Processes
Optimization vs. Transformation
Why Do Companies Smooth Their Income on Reporting?
5 Areas CPA Firms Can Improve With a Peer Network
2019 Readers' Choice Awards: The Technologies that Accounting & Tax Pros Like Most
5 P's that define workplace culture
E-News - April 16, 2019 - A Members-Only Resource, Volunteers Making the Difference and More
Tax and Finance Execs Open to Automation
Assessing Your Clients' Chances of Being Defrauded
Using Payment Processing Systems for Better Customer Service
Ways to keep your talented CPAs
IRS now seeking volunteers for Taxpayer Advocacy Panel
Demystifying Artificial Intelligence for Audit
Lease accounting tips for public and private companies
E-News - April 9, 2019 - CAQ Releases Guide to Reviewing Auditors, and more
Tax deadline approaches: IRS dispels five myths about tax refunds
Big Banks Seeing Dramatically Higher Deposit Growth Than Local Banks Since Great Recession
The barriers to enhanced risk oversight
How to Introduce Cash Flow Management to Non-Profits
Student E-News: March 2019
Educator E-News: March 2019
Student E-News: February 2019
Educator E-News: January 2019
Student E-News: January 2019
Keys to writing a great job description
E-News - April 2, 2019 - With New SALT Limit, IRS Explains Tax Treatment of State and Local Tax Refunds, and more
Half of C-Suite Execs Lack Clear Strategy when Launching Business Initiatives
AICPA issues guidance on prior-period audits
What Not to Do in an IRS Criminal Investigation
Accounting for Change eBook
How to Handle Deductions for a Nurse-Housekeeper
E-News - March 26, 2019 - Treasury: Principal Residence Exemption Doesn't Expire, and more
FASB modifies definition of 'collections'
As the April tax deadline approaches, the IRS reminds members of the U. S. Armed Forces of special tax breaks, helpful resources
8 Steps to Increase Data Security in Your Tax Practice
E-News - March 19, 2019 - Treasury Protecting Taxpayers from Losing Refunds, Plan Now to Attend the Spring Members Advisory Symposium, and more
Payroll Rules When Employees Don and Doff Gear
First-year challenges of TCJA implementation require broader penalty relief
IRS warns of new phone scam using Taxpayer Advocate Service numbers
Schemes involving falsifying income, creating bogus documents make IRS' "Dirty Dozen" list for 2019
E-News - March 12, 2019 - FASB Clarifies Implementation Guidance, Talking to Clients About Extensions — A Tax Season Must-Read, and more
How to Grow Your Practice with Automation
How CPAs Can Help Stop Elder Financial Abuse
7 Tips to Creatively Manage Your Time
3 Times You Should Consider Business Valuation
Finance leaders feel good but ready for a downturn
Identity theft remains on IRS' "Dirty Dozen" list despite progress
IRS Warns of New Phishing Tax Scams
How to Give Clients Technology and Retain Them
FASB proposes guidance for measuring share-based payments to customers
How Email Phishing Can Ruin Your Practice
E-News - March 5, 2019 - Governor Unveils 2020 Budget, GASB Issues Proposed Lease Accounting Implementation Guide, and more
Court upholds IRS PTIN fees
7 Myths You Shouldn't Believe About Going Digital
How to Stop Cyber Fraud and Protect Your Data
State-by-State Guide to Marketplace Facilitator Sales Tax Laws
PA 81 of 2018
E-News - February 26, 2019 - Businesses: e-File Cash Transaction Reports, Be Prepared to Validate Identity if Contacting the IRS, and more
Small firm spotlight: How we successfully switched to the cloud
The Evolution of Expense Management
Why is Taxing Digital Content So Complicated?
Tax Preparer Due Diligence: More than Checking the Boxes
Avoid the rush: Get a tax transcript online
Taxpayers will file QBI deduction computation with IRS next year
E-News - February 19, 2019 - Safe Harbor: Accounting for Qualifying Passenger Automobiles, Returns Per PTIN, Expansion to All PTIN Holders and more
Got tax questions? #taxhelp4you
The 8 Most Common 2019 Tax Return Questions, Answered by Experts
National Taxpayer Advocate delivers annual report to Congress: Addresses impact of shutdown; urges more funding for IT modernization
Our Response
E-News - February 12, 2019 - Hear New Governor's State of the State Speech, MICPA Members Supporting the Mission of Accounting Aid, and more
The Status of the 'Marriage Penalty': An Update from the Tax Cuts and Jobs Act
Four Tips for Recruiting Accountants in 2019
Silver Tax Lining in New Casualty Loss Rules
Chart Shows Estimated 2019 Income Tax Refund Dates
IRS issues updates on post-shutdown activities
IRS reminds employers, other businesses of Jan. 31 filing deadline for wage statements, independent contractor forms
E-News - February 5, 2019 - Sales, Use and Withholding Tax Annual Return Due Feb. 28, Michigan Treasury Seeks Comments on Pension/OPEB Bond Bulletin, and more
The eternal question: What are a taxpayer's chances of an IRS audit?
Venture Capital Investment in U.S. Hits Record $41.8 Billion in Q4 2018
How States Deal With Sales Tax on Shipping
E-News - January 29, 2019 - Individual Income Tax Filing Season Officially Begins, Tax-Related Identity Theft Protections in Michigan, and more
AICPA Asks Treasury and IRS for Additional Penalty Relief for Taxpayers
IRS kicks off 2019 tax-filing season as tax agency reopens; Use IRS.gov to avoid phone delays
6th Annual Accounting Firm Operations and Technology Survey Now Open
3 Ways to Streamline Real Estate Clients' Accounts
E-News - January 22, 2019 - Final Regs on New QBI Deduction, IRS Won't Penalize Confused Taxpayers, and more
Some individual taxpayers get relief from underpayment penalty
Will Government Shutdown Affect Tax Refunds?
IRS Operations During the Appropriations Lapse
Last Call for Medical Expense Deductions?
Who Now Requires Remote Seller Sales Tax Collection?
IRS Free File opens today in advance of tax season
How Occupancy Taxes Work
E-News - January 15, 2019 - Reminder: Independence Interpretation on Hosting Services Takes Effect July 1, Introducing New State Treasurer Rachael Eubanks, and more
Small Businesses Feeling Effects of Government Shutdown
ESA Filing Date and Late Payment Penalty Changes
Is There a Section 199A Deduction Cliff?
No More Hitting the Snooze Button on Revenue Recognition
A new framework for audit quality disclosures
IRS Confirms Tax Filing Season to Begin January 28
FASB Proposes Changes in Accounting for Not-for-Profits
E-News - January 8, 2019 - IRS Confirms Tax Filing Season to Begin January 28, What Else is Affected by the Shutdown?, and more
Tackling TCJA changes this tax season
Filing season quick guide — tax year 2018
E-News - January 2, 2019 - PCAOB Adopts New Estimates, Governor Whitmer Names Cabinet Members, and more
When Does Damaged Property Qualify for a Tax Deferral Break?
IRS Tax Return Stats for 2018 Tax Season
6 Reasons Small Business Owners Should Hire a Tax Pro
Sec. 199A: Questions and answers
IRS takes additional steps to protect taxpayer data; partners with tax professionals
How audit committees can oversee FASB standard adoption
Treasury and IRS try to reassure taxpayers about shutdown
IRS: Make an estimated tax payment now to avoid a tax time surprise
E-News - December 26, 2018 - Partial Government Shutdown Begins as Tax Season Approaches, IRS to Stop Transcript Faxing Service, and more
Government Shutdown Begins As Tax Season Approaches: What Can Taxpayers Expect From The IRS?
2019 Hiring and Compensation Trends for Accounting Firms
10 Reasons to Meet with Clients in Person
Why You Should Help Small Businesses Comply with Sales Tax Deadlines
Blockchain Can't Hide Cryptocurrency Revenues from the IRS
Proposed regs. govern tax on base-erosion payments
IRS issues standard mileage rates for 2019
The 2018 accountants technology gift guide
2018 Year-End Payroll Checklist
How tax reform is changing clients' financial plans
2019 Pre-Tax Season Checklist for Tax Professionals
A new generation of accounting firms
E-News - December 11, 2018 - State Treasurer Writes Open Letter to Michigan CPAs, New Name for State's Marijuana Regulator, and More
Small businesses face choices on tax reform before the end of the year
It's Almost Tax Time: Last Minute Tax Tips to Get the Most from the Reformed Tax Law
Employee benefit plan auditing rules to change
New name and website reflect marijuana now legal in Michigan
'Tis the Season ... For Identity Thieves
IRS launches Instagram account to help taxpayers: Agency adds social media platform to reach more taxpayers, share timely information on filing season, tax law changes, tax scams
IRS: Taxpayers have extra day to file and pay; Returns and payments due Dec. 5 are now due Dec. 6
E-News - December 4, 2018 - New Collections Scam Targets Michigan Taxpayers, Treasury Update Released, and more
Report Forecasts 140K New Accounting and Auditing Jobs by 2026
CAQ issues request for 2019 audit research proposals
IRS Says Increased Gift and Estate Tax Exclusion Won't Harm Estates After 2025
Proposed regs. outline new business interest expense limitation
Get Ready for Taxes: Safekeeping tax records helps for future filing, amended returns, audits
From A(I) to Z: An Accountant's Guide to Digitizing the Profession
Brady Pushes Tax And Retirement Package In Lame Duck Session
E-News - November 27, 2018 - IRS Issues Proposed Regulations on New Business Interest Expense Deduction Limit, e-Services Update for New Users, and more
Get Ready for Taxes: Tax reform changes likely to reduce number of taxpayers who itemize
FASB proposes narrow-scope financial instruments accounting changes
Auditors Play Key Role in Deterrence and Detection of Fraud
Like-kind exchanges now limited to real property
What to Know About the Digital Services Tax
Inflation adjustments and tax tables issued for 2019
E-News - November 20, 2018 - New Treasury Report Highlights Financial Recovery Since Great Recession, The Latest Developments in CPA Firm Mobility, and more
Companies behind schedule on revenue recognition and leasing standards
What's Next for Online Sales Tax and How to Prepare Your Small Business Clients
FASB staff paper assists with franchise fee recognition
Get Ready for Taxes: Here's how the new tax law revised family tax credits
FASB finalizes rules on collaborative arrangements
E-News November 13, 2018 - Michigan CPAs At The Movies In November, Recreational Marihuana Approved by Michigan Voters – What Does That Mean for CPAs?, and more
Social Security wage base set for 2019
Michigan Association of CPA announces 2018 Thomas M. Hoatlin Award Winner
FASB clarifies collaborative arrangement accounting rules
Get Ready for Taxes: Renew expiring ITINs now to file a return next year
IRS Releases New Publication 5307 on Tax Reform
401(k) contribution limit increases to $19,000 for 2019; IRA limit increases to $6,000
BREAKING: Post-Election Impacts on CPAs, Marihuana and More
NAEA Shares Tax Tips for Latino Households (In English and Espanol)
E-News November 6, 2018 - Election Day 2018, Nominations Open for Women to Watch Awards, and more
Disclosures by audit committees continue to rise
What is Streamlined Sales Tax and Why it Matters
Financial satisfaction measure hits record for 5th straight quarter
When it Comes to Mobile Payments, an Omnichannel Strategy is Best
E-News October 30, 2018 - CPAs Seek Public Office at State Level, New 'In An Instant', and more
How Clients Can Protect Themselves When Loaning Money to Loved Ones
Working together to grow the CPA pipeline
The CPA Loan – Great CPAs deserve a great home loan
4 keys to focusing on customers in a complex world
New QuickBooks Online Advanced Geared to High Growth Businesses
Treasury, IRS issue proposed regulations on new Opportunity Zone tax incentive
E-News October 23, 2018 - 'It's a Great Day to be a CPA' Video Series, AICPA Council votes to move forward with expanded eligibility for ABV credential, and More
What do your clients really want? Ask!
How the suspension of personal exemptions affects health-care-related provisions
Reduced 24-percent withholding rate applies to small businesses and other payers; Revised backup withholding publication features helpful FAQs
What to Get Clients Thinking About by Year End
FASAB proposal seeks clearer materiality guidance
3 Revenue Opportunities for CPAs From the TCJA
Proposed regs. reflect amendments to all-events test and advance payments
E-News October 16, 2018 - IRS Extends Deadlines for Victims of Hurricane Michael, PTIN Renewal Season Now Open, and more
Why Firms Need a Post-Merger Integration Plan
Cybersecurity facts tax practitioners need to get right
Treasury: New Unclaimed Property Website "Open for Business"
International audit standard addresses estimates
Completing the Accounting for the Impact of TCJA
Three things your firm needs to get started with SOC services
IRS issues guidance on Tax Cuts and Jobs Act changes on business expense deductions for meals, entertainment
E-News October 9, 2018 - Yellow Book Changes, MICPA Chair's Video Message, and more
Streamlined Sales Tax System After Wayfair
How Your Clients Can Obtain More Tax Relief
Tuesday is the Voter Registration Deadline for the Nov. 6 Election
The Value of Big Data in an Accounting Firm
E-News October 2, 2018 - IRS Alerts Taxpayers: Scammers Scheming Around Oct. 15 Deadline, GASB Issues Proposals Designed to Improve Government Financial Reports, and More
Ten Ways Small and Mid-Sized Companies Can Strengthen Information Security
IRS selects two new members for the Electronic Tax Administration Advisory Committee
Michigan Association of CPAs announces 2018 awards at annual dinner Oct. 3, 2018
IRS Rules Issued on Paid Family and Medical Leave Credit
IRS Gives Taxpayers a Break on Employee Moving Expenses, Taxpayers Can Connect with the IRS on Their Phone Using IRS2Go, and more
MICPA "In an Instant" Video Series Receives MSAE Diamond Award
IRS Issues Proposed Regulations on Global Intangible Low-Taxed Income For U.S. Shareholders
Michigan Association of CPAs elects new board officers and directors
MICPA Elects New Board Officers and Directors, Michigan Treasury Issues Tax Notice on Illegal Activities, and more
IRS extends upcoming deadlines, provides tax relief for victims of Hurricane Florence
Payments Under State or Local Tax Credit Programs May Be Deductible as Business Expenses
GASB Clarifies Guidance on Majority Equity Interests
New 'In an Instant' video, Preparing for Natural Disasters, GASB Clarifies Guidance, and more
IRS Revamps Online Information on Tax Reform
Updated Guidance Highlights Key Changes in the Auditor's Report, New Form May Simplify Tax Compliance for Seniors, and more
MI Republicans Nominate CPA Mary Treder Lang for Secretary of State
Proposed Regulations on Charitable Contributions and State and Local Tax Credits, New Redacted Tax Transcript to Debut Sept. 23, and more
Treasury, IRS issue proposed regulations on charitable contributions and state and local tax credits
MTO and Business Tax Call Center Outage, MI Treasury Announces Local Government Summit, and more
Here's what taxpayers do when they have to file a new W-4
State Expects $200m Sales Tax to Be Collected from Out-of-State Online Retailers, New 'In an Instant' Video with Sen. Jim Stamas, MTO Outage Scheduled, and more
IRS issues proposed regulations on new 20 percent deduction for passthrough businesses
MI Treasury Publishes Notice to Remote Sellers Regarding Sales Tax, RAB Addresses Nexus for Remote Sellers After Wayfair, and more
Could tax reform spur more charitable giving?
IRS and Treasury issue proposed regulations implementing Section 965
IRS Offers Guidance on R


text:
- Author: Kathy Keatley Garvey
A trip today to Marin County, with a side trip to the Marshall Post Office in Marshall, yielded a triple bonus.
A bumble bee, a honey bee, and a syrphid or flower fly all were nectaring flowers on the post office grounds, located right across from a restaurant and marina we were visiting.
They must have known it was National Pollinator Week. They were all sharing the same space.
"Insect pollinators, including honey bees, pollinate products amounting to $20 billion annually in the United States alone," say officials with the National Pollinator Partnership.
About 80 percent of the world's depend on pollination. And almost all pollinators are insects.
What better way to close out National Pollinator Week, which ends June 28, with photos of three pollinators? These images were captured right outside the tiny postage-sized Marshall Post Office.
National Pollinator Week certainly has our stamp of approval.
Signed, sealed and delivered.

subset: commoncrawl


text:
A word from the Author
We live in a crucially important time. We are told to reduce our emissions of greenhouse gas, yet the demand for coal-based energy increases at light speed. We can change light bulbs to LED, install solar panels on our houses – we can strive to do our bit – but at the same time China commissions a new coal-fired power station almost weekly.
Our individual efforts just go out the window. For every wind farm we build there has to be a backup (coal, diesel or gas) generating capacity to step in instantly the wind stops – as it does, often. Nobody mentions the biggest emitter of CO2 – the soil of the earth. From there, more CO2 than every other source combined ! Mark that ! Every other source combined ! Reverse soil emissions and the problem is better than solved ! Professor Alessandro Piccolo (Università Frederico !!, Naples) stated (in personal conversation) that if we raised the organic matter in soil from less than the current 1% world average (it used to be minimum 20%) to 5% to plough depth, 150 billion tonnes of CO2 would be locked into the soil.
It may sound absurd but we can do this with simple, humble, worms ! More in the book
Like to see what worms can do?
Have a look at Worm Farm Waste Systems worm driven environmentally friendly sewage management system and be surprised !


text:
In our Instagram world, it is rare to come across a piece of art which clearly and deliberately took many painstaking hours to create, but Albuquerque is privileged to exhibit such a work for the next five years. Andrew Wyeth's "Karl," an egg tempura painting lent by a private curator, is now on display at the Albuquerque Museum (2000 Mountain NW).
Wyeth is one of the most popular US painters of the last century, known for his dark, somber themes and intricately detailed work. "Karl," the portrait of a German immigrant farmer, follows suit. The painting causes the audience's eyes to focus on every last color and wrinkle in this man's face, while necessarily noting the dramatic meat hooks on the ceiling. The piece moves audiences to an appreciation of its eeriness and depth.
The portrait is displayed between notable work "A Shower in a Dry Year," by Peter Hurd, Wyeth's brother-in-law, and the work of Wyeth's sister, Henriette Wyeth. This classic representation of American art can be viewed at the Albuquerque Museum of Art and History located on 19th Street and Mountain NW in Old Town.


text:
Find Top-Rated Pebble Beach Health Care Facilities
There are 3 top-rated Health Care Facilities in your area and 39 to avoid.
After 20 years, it's now free to join.
- More than 10 Million Verified Reviews
- Nationwide Coverage
- Trusted Ratings
Bruno Nascimento - Health & Life Insurance Broker
Business Description: 7x Super Service Award Recipient. Call me directly (888) 261-3584. Independent insurance broker representing every major health insurance carrier in United States. I help you understand all your options and compare between the carriers in your state to find the one with the best rates in your area, as well as the policy that is best suited for you based on your specific situation. I am here to answer any question you may have. I am experienced and great at what I do, please read what my clients are saying about me and call me with confidence. I look forward to working with you!
Business Description: Call (888) 864-8940. We are a no-cost service working with over 200 insurance companies in all 50 states. 8-time Super Service Award winners. Our policyholders get free claims support for life! We work for you, not the insurance companies. Our services are free and you pay the same no matter where you shop!
Blue Lion Medicare
Business Description: Call (888) 858-1408. Blue Lion Medicare work with over 200 plans and specializes in savings seniors money on their Medicare coverage!
Dorothy McGinty
Business Description: I Listen, I Research, I Educate, I Help, I Care. I am here to help YOU! Please call me directly at 862-266-6104 or email me at firstname.lastname@example.com. Licensed in; AZ, CO, FL, GA, MI, NJ, NY, NC, OH, SC, TX, VA. YOU may have more than one Insurance option. YOU may Qualify for Special Enrollment! YOU may qualify for a Subsidy! All voice mails messages left are returned as soon as possible. All emails to firstname.lastname@example.com are replied. Professional, Friendly, Licensed, Certified, Reliable help for your Medicare, Health, Dental, and Vision, Small Group, Individual, Family Health Insurance. There is so much to know and understand. There are ways to save and we now have Tele-Medicine/Tele-a-Doc! I'm here to make it easy. Also Hospital Indemnity, Cancer Care, Long Term care and more. I will answer all questions, provide details of information with a cost analysis to help you narrow your choices. Don't hesitate, I am here to help YOU! 862-266-6104. Respectfully, Dorothy McGinty - firstname.lastname@example.com. Please review my Licensed States before you call. Not licensed in California
A Place For Mom
Business Description: A Place For Mom is the nation's largest senior care referral service, providing free assistance to families in search of senior care options. Partnering with over 20,000 senior communities around the country, a place for mom provides easy access to the right type of care for a family's specific needs and budget, assisting over 600,000 families since 2000.
Health Benefit Consultants LLC
Business Description: Or mission is to get the most competitive rates available with all the major carriers nationally in your specific zipcode. We have the ability to build a plan specifically to fit your needs.-----www.webinsuranceinfo.com ---- Health and Life insurance brokers for over 30 years experience. Licensed insurance consultants. Bringing affordable health and life insurance to our clients with the most competitive rates. Discount medical and lifestyle benefits also available. WE ONLY SERVICE NEBRASKA AND IOWA BECAUSE OF ALL THE CHANGES WITH THE HEALTHCARE ACT. WE CAN NO LONGER AFFORD ALL THE STATE LICENSING FEES.
xyz Life Coach
Business Description: I am a Board Certified Life Coach with a passion for this vocation. I am fully confident that I can assist you in making remarkable improvements regarding your life concerns and/or goals. I am eager to share with you my Education and Training as well as hard-earned Life Lessons, Experiences, Knowledge, and Wisdom. I stand by the Quality and Professionalism of my work. And, you will find my fees to be most reasonable. Additionally, I am willing to match the rates of any Credentialed or Licensed Life Coach you can show me.
Marquee Medical Transportation
Business Description: Marquee Medical Transportation is a non emergency medical transportation business. Marquee's MISSION is to keep you punctual and provide safe transportation to all of your medical appointments to help you achieve your treatment goals.
Business Description: I help people decide whether Long-Term Care insurance is right for them. If not, there are other means to prepare for aging or accidents that can cause a need for long-term care that I can suggest, even when care is already needed. CA Lic. 0715625
Kaiser Permanente Insurance
Business Description: Charges determined by services provided. May contact via website form & chat.
Health Care Facility reviews in Pebble Beach
BCommunity Hospital Of The Monterey Peninsula
I used to go to a different lab, but Community is faster. I have my lab work once a year for my annual and I have had a chest X-ray. I think it is a great hospital, everyone loves it. They have had some billing issues over some tests I had. They sent the bill to collections and I found out the bill had been paid twice by my insurance. When you go in you have to register at a different desk, but it is a beautiful old hospital. They have an urgent care facility so you don't have to go into the emergency room. My husband was there for heart care. I think they are nice. They have a facility for hospice care. My husband was in the ICU and a nurse was in there with heavy perfume. I don't think they should wear perfume in hospitals. I think the people who have the rehab care are fine. I was in a break room one time and one of their volunteers reeked of cigarettes, horribly.It is very close.- Susan L.
ACostco - Sand City.- Susan L.
AExpress Scriptsunknown- Susan L.


text:
At the end of May this year we got pretty excited and the debate got fairly heated about the launch of Agency Nil – the agency with the convention-busting business model that 'will work for all it's worth'. In other words, they'll do the work and you pay them what you think you should. Unorthodox, audacious stuff whichever way you look at it, we were impressed.
Since launch they've been approached by both clients and talent and, inevitably, as they started work on live projects (including clients with food products and online services, not to mention a pitch for a large software company's NPD launch), one of the toughest questions facing any agency arose: when were they going to find time to do the work brilliantly AND keep scouting for new business? Clearly a conventional solution wasn't going to cut it at Agency Nil, which is when they came up with this ultra simple, ultra 'on brand' idea:
Catching up again with Agency Nil's founders, they explained the concept a little more:
"If a person connects Agency Nil with a business that would be interested in our services and they become a client within a year, Agency Nil will give the person who refers them 10% of the first payment they receive (from $100 to $100,000 or more…). This person is called an Agency Nil Spotter. All it takes to become one is an email to Agency Nil introducing the potential client (with the client cc'd, of course). Then the Spotter's referral is documented. When Agency Nil get paid, the Spotter gets paid. Simple."
We love the idea of an agency experimenting with new business in this way. A smart move that painlessly exploits an era where networking and sharing useful information has never been easier. What's more, it's in keeping with the spirit of their launch which, as they put it at the time: "It's a win/win. And that's the kind of business we like to be in." Agency Nil also draw attention to the fact they're putting into practice a simple way for talented individuals to profit from their connections: "Isn't it about time people started to get rewarded for the networks they've built?"
Of course this isn't the first time an agency has used crowd sourcing to find prospective marketing clients. Who knows, will people really refer a hot prospect? How reliable will the connections be? Will it tend to be for small projects only, or will Agency Nil land a multi-million dollar account this way? They may hit some bumps in the road along the way, but to us this approach looks like a natural next step for them and a dead simple, innovative solution to an age old problem. So again, we say hats off to Agency Nil and good luck.
If you want to sign-up as an Agency Nil Spotter, send an email to firstname.lastname@example.com.


text:
Remember the bunting I made recently? Well here is the matching bedding! Inspired by this gorgeous quilt that Holly from Bijou Lovely made for her friend Kelly, who came up with the design. I made up the dimensions myself as Holly hasn't posted a tutorial or a pattern on it yet (but I think she plans too). I loved its simplicity and fortunately its simplicity made it easy to figure out a block size that suited our fabric choices.
When I found out the plan for the baby's room was aqua/turquoise kind of tones I knew that the Backyard Baby fabric range would be perfect. I got my friend to choose her favourites from there and I added to those with complimentary soilds, dots and stripes from Spotlight.
I love this windy day one and its little heart carved into the tree trunk and eggs in the nest in the tree branches, oh and the birds with scarves! cute cute cute.
how sweet are the acorns inside some of these dots?!
The beauty of birch trees aside, those little orange caps on the woodpeckers head! sweet!
Put all the fabrics together and I think it creates quite a nice modern baby boy colour pallet.
I also put together a new bassinet mattress and some fitted sheets. I just bought extra of some of the stripe fabric because it was the softest cotton I've felt in a long time. Like a brushed cotton or something. Perfect for bubs to rest his sweet little head. If you need to make your own bassinet bedding, because lets face it, its almost impossible to buy, you can! Its very easy.
Just take your mattress (I got this one cut at Clarke Rubber using the old mattress as a template) place it on top of your fabric. Trace its outline.
Measure the depth of your mattress, add 2.5cm to this. Now redraw your shape you just traced onto the fabric but keep this distance away from your original line. ie. if your mattress plus your seam allowance is 7.5cm, draw your shape 7.5cm larger all the way around. Cut it out. Measure the perimeter of the edge of your fabric, three quaters of this distance will be your elastic length. Sew a casing seam all the way around and thread it with thin elastic about 5mm x 3/4 the perimeter of your original edge. Stitch to secure. Done! Now make a couple, because you know babies, they aren't all softness and sweet smelling. Spew and poop. Yep.
I hope his quilt is a place for playing and for snuggles for many years!


text:
Okay, first let me come clean.... authentic "cake" donuts these are not. However, they are adorable and absolutely delicious! They remind me of mini blueberry muffins. These "donuts" are light, fluffy, and have so many possible variations. I found the little mini donut baking tin at Bed, Bath, and Beyond - it was so cheap and worth every penny! They would make the perfect little brunch addition ... especially in a mini martini glass. Love.
Best dishes and yummy dreams!


text:
New Hampshire Archives, Libraries, and Societies
This entry was originally written by George F. Sanborn Jr., FASG, and Alice Eichholz, Ph.D, CG for Red Book: American State, County, and Town Sources.
New Hampshire Division of Records Management and Archives
71 S. Fruit St.
Concord, NH 03301
Often referred to as the New Hampshire Records and Archives, this office holds the provincial (court, probate, and deed) records before 1771 (and some after that date), maps, military records, and state copies of the federal censuses. Many records were published in the New Hampshire State Papers (see Background Sources for New Hampshire), including original records before 1771 that are cataloged and accessible in the archives. Additionally, this office has many original town records, all legislative petitions, and a guide to its resources on the website.
New Hampshire Historical Society
30 Park St.
Concord, NH 03301
The society includes a library, museum, and gift shop with superb collections of New Hampshire research materials and a large collection of local history and family genealogies. Microfilm copies of the Province Deeds and Probate records are located here. A strong point is the magnificent manuscript collection and pre-1900 newspapers on microfilm. The website provides an online catalog of its holdings.
New Hampshire State Library
20 Park St.
Concord, NH 03301
All the microfilm collections for town records, post-1900 original newspapers, and census records are housed here, as is the WPA index to town records (see New Hampshire Vital Records and New Hampshire Town Resources). The website provides a 'Town Records Index' of its holdings for New Hampshire towns.
New Hampshire Society of Genealogists
P.O. Box 2316
Concord, NH 03302
Semi-annual state meetings are held. The society publishes a newsletter of current events and news, and The New Hampshire Genealogical Record, a journal of scholarly articles, compiled genealogies, and abstracts of records. Among its current projects, the society is attempting to document genealogies of all families in the 1790 census (similar to Maine Families in 1790 and Vermont Families in 1790). In addition, a family register for all individuals and families known to have lived in New Hampshire before 1901 is maintained by the society. Inquiries concerning the family register can be sent by mail or e-mail from the website.
American-Canadian Genealogical Society Library
4 Elm St.
Manchester, NH 03102
Mailing Address: P.O. Box 6478
Manchester, NH 03108-6478
This unique repository has an extensive microfilm collection of early Canadian original source material. It is one of the only major sources of French-Canadian research in the United States and serves both the Maritimes and Lower Canada (Quebec). The society publishes American-Canadian Genealogist. Individual help is offered the researcher both onsite and through mail or e-mail inquiry for a fee.


text:
Where can you find no contract Black Friday deals? One carrier that offers the best deals in 2011 is MetroPCS. With coverage all over the metropolitan areas, increasing popularity of Android smartphones, growing number of subscribers, Metro PCS offers some of the best contract-free phones. Metro PCS Black Friday has text messaging phones as cheap as just over $30. Perhaps the best perk is that you are not tied to a long term contract. Don't feel like using the same phone after a month or two? Change to a new phone. Even the highest-end smartphone like LG Esteem only costs $249, that's the normal price other carriers charge for signing up a 2-year contract.
What if you really want a super advanced smartphone that's not available on MetroPCS? iPhone 4S and Samsung Galaxy S II 4G are 2 of the most popular holiday items that you should buy this year. The contract-free prices for these phones are over $600. Not really shocking consider the quality and power these gadgets have these days. My personal favorite is iPhone 4S – everything seems so perfect: faster processor, excellent new camera capable of recording 1080p videos, and most importantly it's got Siri, the new personal assistant that you can bring anytime and anywhere. In fact I use Siri to set up appointment and reminders everyday. It's just so easy to use. This year's Sprint Black Friday deals include more advanced smartphones than ever. And they are available on the truly unlimited data plans. Pick both and see which one is better.


text:
Gremlin Invasion: Survivor is a co-op overhead action shooter. With 8 different levels to choose from and up to 8 players, you'll play together in a survival-style mission to blast away hordes of gremlins that have come to take you out. You'll have access only to the weapons and supplies dropped throughout the mission, so use your health and ammo wisely - all you have to do is survive! *Online COOP requires slightly additional setup, and a fast internet connection is highly recommended. Visit our webpage for further instruction.
Only registered members can share their thoughts. So come on! Join the community today (totally free - or sign in with your social account on the right) and join in the conversation.
This is the first official trailer for Gremlin Invasion: Survivor. I may be a programmer, but I have some mean Windows Live Movie Maker skills.


text:
Nokia lights up Bat Signal for Lumia 900
Alfred not included
Nokia has once again been inspired Gotham City, bringing its limited edition Batman casing to the Lumia 900 in time for this summer's blockbuster, The Dark Knight Rises.
The Lumia 900 follows its smaller sibling, the 800, in being recast as a Batman model, which comes in a matte black design with the famous caped crusader logo encrusted on the rear. The software has also been 'spruce-Wayned'-up with Batman-related wallpapers and stuff.
Unlike the Lumia 800 version, though, there should be more than 40 units available, as Phones4U has been heavily touting its exclusive rights to offer the Batman blower in the UK.
You can read our full views on the Lumia 900 here on Reg Hardware. Of course, there was no badass symbol on the back of that case to influence our opinions.
The Nokia Lumia 900 Dark Knight Rises edition is up for preorder at Phones4U either Sim-free for a smidgin short of £600 or free on contracts from £31 per month.
Anyone who reaches into their pockets for the Lumia 900 on Phones4U will also be up with a chance of winning VIP tickets to the film's premiere. Holy smokes. ®
Sponsored: Webcast: Why you need managed detection and response


text:
- Product Detail
Additional Information
Item Description Pillow sham are important accessories and decor that dress your home. The right texture, the right colour, the right fabric can make a world of difference to your decor. When it comes to choosing the pillow sham for your home, look no further, Maspar offers you a huge range of pillow sham to choose from. Crafted with care and attention to detail, these are made with the finest fabrics, finished expertly and fitted with high-quality zippers that add functionality to beauty. Dress your living spaces with Maspar. Collection Name Sapphire SKU PS-MTLSP-OR Design Matlesse Sapphire Size Group 50 X 75 - Large Bed Linen Pillow Sham Composition 100% Cotton Category Bed Color Orange Type Pillow Sham Wash Care Machine Wash,Wash Dark Color Seperately ,Iron steam or dry with low heat ,Do Not Soak For Long Time ,Do Not Bleach
- Reviews
Write Your Own Review
- Shipping and Delivery
- We accept all Master, Visa and, American express cards.
- Net banking facility of all Major Banks in India.
- Shipping charge of Rs.100 will be applicable for COD.
- Your order will be delivered in 5 to 7 working days from the order placement date.


text:
In a decision issued this week, Roland v. Green, -- F.3d --, 2012 WL 898557 (5th Cir. Mar. 19, 2012), the U.S. Court of Appeals for the Fifth Circuit addressed an issue of first impression—the scope of the preclusion provision of the Securities Litigation Uniform Standards Act ("SLUSA"). Recognizing the current split among circuits, the court adopted the "tangentially related" test. Under this standard, for a plaintiff's state law class action lawsuit alleging fraud to be properly removable to federal court and precluded under SLUSA, the allegations must be more than "tangentially related" to transactions in "covered securities." This ruling defines the breadth of SLUSA and allows class action plaintiffs to maintain their state law claims if their allegations are only tangentially related to the purchase or sale of covered securities.
In 1995, Congress passed the Private Securities Litigation Reform Act (the "Reform Act") to address perceived abuses in securities class actions by, among other reforms, imposing heightened pleading standards in class action lawsuits involving federal claims and nationally-traded securities. To avoid the Reform Act's effects, plaintiffs began filing class action securities lawsuits under state law and in state court. To stem this shift, Congress enacted SLUSA, which provides defendants with a vehicle to remove to federal court state law class action lawsuits alleging fraud. Under SLUSA's preclusion provision, "[n]o covered class action based upon the statutory or common law of any State or subdivision thereof may be maintained in any State or Federal court by any private party alleging a misrepresentation or omission of a material fact in connection with the purchase or sale of a covered security." 15 U.S.C. §78bb(f)(1)(A). To effectuate this, SLUSA mandates that "[a]ny covered class action brought in any State court involving a covered security . . . shall be removable to the Federal district court" and subject to dismissal. §78bb(f)(2).
The Roland case arises out of several state law class actions related to the multi-billion dollar Stanford ponzi scheme. The plaintiff investors allegedly purchased fraudulent CDs from Stanford International Bank (the "Bank"). When the Ponzi scheme collapsed, the plaintiffs filed class action suits in state court. The defendants sought removal to federal court on the basis that SLUSA precluded the state court from entertaining the suits. The federal district court found that the plaintiffs' claims were precluded under SLUSA because even though the Bank's CDs were not themselves covered securities, they were purportedly backed by "covered securities."
Fifth Circuit OpinionThe Fifth Circuit recognized that the appropriate inquiry under SLUSA was whether the alleged fraudulent scheme was "in connection with" a transaction in a covered security. Because the scope of the SLUSA "in connection with" language was one of first impression for the court, it turned to Supreme Court precedent, Congressional intent, and rulings by other circuits to formulate its standard for analyzing the connection of claims to the purchase or sale of covered securities.
There is a split among the circuits in defining the "connection" requirement between the alleged fraud and a transaction in covered securities. The Sixth and Eleventh Circuits resolved that the standard is met when the fraudulent scheme "depends on" transactions in covered securities. The Seventh Circuit preferred "involving," meaning more than a "but for" relationship. While the Second Circuit determined that the allegations must "necessarily involve" or "rest on" the covered securities.
The Fifth Circuit stressed the importance of enacting a standard that applies the "connection" requirement seriously, but does not construe the term "in connection with" so broadly as to encompass every common-law fraud that involves covered securities. The Fifth Circuit adopted the Ninth Circuit's test from Madden v. Cowen & Co., 576 F.3d 957 (9th Cir. 2009), which states that a misrepresentation is "in connection with" the purchase or sale of securities if there is a relationship in which the fraud and the stock sale coincide or are more than tangentially related. Thus, if the allegations regarding fraud are more than tangentially related to (real or purported) transactions in covered securities, then they are properly removable and precluded under SLUSA. The court suggested that this standard was less stringent than formulations previously used by some of the other circuits.
Applying this standard to the plaintiffs' allegations in Roland, the Fifth Circuit determined that references to the Bank's portfolio being backed by "covered securities" were merely "tangentially related" to the heart, crux, or gravamen of the defendants' fraud. The heart of the fraudulent scheme was the representation that the CDs were a "safe and secure" investment. That the CDs were marketed with some vague references to the Bank's portfolio containing instruments that might be SLUSA-covered securities was tangential to the schemes allegedly advanced by the defendants. The court bolstered this conclusion by drawing distinctions between the present case and the Madoff feeder fund cases. Unlike the Madoff plaintiffs who invested in feeder funds as an indirect means of investing in covered securities, the plaintiffs in the Roland case had not deposited money in the Bank for the purpose of purchasing covered securities. Also, this case had multiple layers of separation between the CDs and any security the Bank purchased.
Because the Fifth Circuit found that the purchase or sale of securities (or representations about them) was only "tangentially related" to the fraudulent scheme alleged by the class action plaintiffs, it held that SLUSA did not preclude plaintiffs from using their state class actions to pursue their recovery.
Despite being a "less stringent" standard, the court reversed the district court's decision and revived the state law class actions. Nevertheless, this standard ultimately defines the breadth of SLUSA. In order to invoke the SLUSA preclusion provision, litigants must heed the Fifth Circuit's new standard: if the allegations regarding fraud are more than "tangentially related" to (real or purported) transactions in covered securities, then the claims are properly removable and also precluded under SLUSA.
For more information, please visit the Securities Class Action Defense and Shareholder Litigation page of the Haynes and Boone, LLP website, or contact one of the attorneys below. You may also view the alert in the PDF linked below.
PDF - Fifth_Circuit_SLUSA.pdf
Nicholas email@example.com
Thad firstname.lastname@example.com
Carrie L. email@example.com
Odean email@example.com
Daniel H. firstname.lastname@example.com
Sending an email will not establish an attorney-client relationship. You should not send us any information that you want treated confidentially. By clicking Accept you acknowledge that we may review and use any information you transmit to us.


text:
Honda released pics of three concept vehicles it's planning to show at the 2006 Tokyo Auto Salon — Japan's celebration of the aftermarket — this week: the Hybrid Modulo, Airwave Modulo, and Step Wagon Modulo. The cars, built to reflect various modes of customization, express the show's enthusiastically punctuated theme, which this year is "More! Active." The first (pictured) is a Civic hybrid seen through the eyes of the tuner crowd, the second is a wagon for older adults with JC Whitney—meets—Neiman Marcus appointments, and the third is a plush minivan for young, active-lifestyle types (which, in Japan, refers to those in their mid-30s who'd rather not have sex in their parents' apartments, where they live). The show starts this Friday the 13th (boo!) and runs until Sunday.
More at Japanese Car fans [internal]
Tokyo s Tuners: Live from The Tokyo Auto Salon [internal]


text:
They are already in use in many offshore applications and have proved very effective: energy chain systems and plain bearings from igus® withstand the toughest environmental conditions. In wind power plants, on drilling vessels or on oil rigs, they ensure a reliable supply of energy Whether in highly dynamic pipe handling applications or for the energy supply on the cantilever, igus® energy chains offer a safe, light and maintenance-free solution.
Thanks to our engineering team and thanks to DNV/GL- and NEK-certified chainflex® cables, ready-to-connect complete systems can be offered that are specially tailored to meet the needs of the offshore, oil and gas industry.
For this reason the largest companies in the oil, gas and offshore industries worldwide put their trust in us.
Your benefits:
Suitable for offshore applications and heavy loads
Weight saving o up to 70% compared to steel chains
Cable- and hose-friendly due to plastic interior separation system - No cable/hose damage
100% corrosion-free
Modular and adaptable to the respective application
Easy assembly and maintenance
Cost-effective and economical solutions


text:
With the exception of clutches and handheld bags (bags with handles too small or short to be worn over the shoulder), most handbags fit into this category. Every woman should have at least one shoulder bag in her wardrobe. They're practical (but that doesn't mean that can't be stylish!) and come in handy on shopping trips, out running errands or for the office. They free up your hands to carry other items.
1.Store them. Store leather bags properly when not in use. They should be kept out of direct sunlight and in a closet or other area with good airflow and low humidity. Sunlight may fade and dry out leather. High humidity can lead to mildew on leather luggage.
2.Waterproof them. Spray leather bags with a water-repellent protective spray before using them in rain or high humidity. Although many types of leather bags are treated during the manufacturing process, this additional protection may prevent water spots and stains. Remember to spray the straps as well.
3.Pack leather bags carefully. Keep caps on pens and other pointed items, as these may indent or tear the lining of leather bags. Put lipstick and other potentially staining items in protective cases rather than keeping them loose your bag. Also, do not overload your bag. Placing heavy items in a leather bag may cause the straps or handles to stretch or break.
4.Keep them clean. Clean dirt, food crumbs and other potentially staining substances from the bag soon after you return home. This will prevent the substances from being ground into your bag's liner.
5.Clean them. Clean leather bags with leather shampoo when they look soiled. Use leather protection and conditioning cream or spray on the bag at least twice a year, more often if you use your bag daily.
We provide customers 100% guaranteed quality and low price products. You can find fashion ladies tote bags, designer bags, shoulder bags, satchel bags and clutches, evening purses etc. About the brand Ouovo.
Our website is one of the authorized websites which can sell Ouovo leather bags. The Ouovo brand was born in 2011, this brand was built by a group of young designers with dream and unique design. These designers stick together as one because of their same dream the brand Ouovo.
As they are quite young, their design style may be audacious. They have passion, and their works are quite avant-garde and fashionable. Based on constantly surpassing themselves and pursuing perfection, their products are carefully made by hand and the leather is delicate upper layer calf leather.
The Ouovo handbag focus on building a speedy fashion model for international bags and providing a convenient way for customers to purchase. All the bags are absolutely handmade with 100% leather. Enjoy your shopping here.


text:
Mirror server info
Download of ipcop-2.1.4-toolchain-x86_64.tar.gz.md5 (ipcop-2.1.4-toolchain-x86_64.tar.gz.md5 ( external link: SF.net): 76 bytes) will begin shortly. If not so, click link on the left.
File Information
Where do you want to go next?
Your rating on IPCop Firewall
Project Description
The IPCop Firewall is a Linux firewall distribution. It is geared towards home and SOHO users. The IPCop web-interface is very user-friendly and makes usage easy.


text:
Churches of Scientology around the world celebrate the original release of the religion's first book this weekend. Published May 9, 1950, Dianetics: The Modern Science of Mental Health became an overnight success and has been a continuing bestseller for 60 years. The work is the anatomy and full description of a portion of the mind that is the source of nightmares, unreasonable fears, upsets and insecurities. More than 20 million copies have been sold.
Based on author L. Ron Hubbard's researches into the mind and human behavior prior to 1950, its release brought on the spontaneous formation of 750 Dianetics groups around the U.S. and establishment of the Hubbard Dianetics Foundation in Elizabeth, New Jersey. Mr. Hubbard lectured, instructed and otherwise met a staggering demand, while continuing research into the fundamental nature of man culminating in the founding of the Scientology religion in 1952.
Today, Dianetics remains a key substudy of the greater body of Scientology Scripture, its perennial popularity sustained by its workability. Before Dianetics, prevailing scientific thought held that Man's mind was his brain, nothing more than a collection of cells and neurons, and IQ and personality were considered fixed and unchanging. With Dianetics, IQ and personality improved, its effectiveness documented in a multitude of case histories over more than half a century of application.
In 2009, Mr. David Miscavige, Chairman of the Board of Religious Technology Center, announced the completion of translation in 50 languages of Dianetics and seven other basic Scientology books. Mr. Miscavige also released 32 new films of visual instruction in Dianetics procedures on DVD, part of a special Hubbard Dianetics Seminar now offered at Churches of Scientology, which include turnabout application of Dianetics procedure.
Dianetics: The Modern Science of Mental Health is published by Bridge Publications and is available in 125,000 libraries in over 180 countries as well as public bookstores and Churches of Scientology. Dianetics Anniversary celebrations are open to the public.


text:
To find cattle enter your selected criteria into the input boxes below and click the green search button.
Do not enter wildcards into the name, herd book number or eartag boxes, as they are automatically added. i.e. if you enter FRE into the name box the search results will include
all entries such as FRED, WILFRED, etc. If you want to search for cattle born in a given year simply enter that year into the first Year of Birth input box. Alternatively if you
want to search for cattle born withn a range of years enter the start year in the first box and the end year in the second box. Please note a maximum of 4000 animals will be returned
for any given search.
Designed By
Farm Software Specialists


text:
Solar Fraction Calculator for Built-Up Systems Using SRCC Certified Solar Collector
California F-Chart is a user-friendly version of the F-chart program that has been designed to calculate the solar fraction for built-up solar water heating systems in California.
Required Information
To use the California F-Chart program, the following information is required. Obtain the information from the building plan set or from the solar system designer's specifications. This information must be entered into the California F-Chart software.
- Project Title: enter the name of the project.
- Project Address: Enter the address of the project.
- Climate zone number: Enter the California climate zone number corresponding to the geographical location of the building. Use the following link to determine the correct climate zone: California Climate Zone Maps.
- Choose Collector: Select the solar collector manufacturer's model from the dropdown window in the F-Chart linked below. Refer to the solar system design specifications for this information. To produce an SRCC data sheet for your documentation package, click on the following link to download: SRCC OG-100 Certification & Listing Directory
- Number of Collector Panels: Enter the number of panels specified for the system. Refer to the solar system design specifications for this information.
- Collector Fluid: Enter the type of heat transfer fluid used in the system. Refer to the solar system design specifications for this information.
- Main storage tank volume: Enter the main storage tank size in gallons. Refer to the solar system design specifications for this data.
- Second storage tank volume (if used): If a secondary storage tank is specified, enter the size in gallons. Refer to the solar system design specifications for this data.
- House or apartment conditioned floor area: This information can be found on the construction plan set.
- Collector angle from due south: Enter the compass direction in degrees from true south of the inclined absorber surface of the solar collector(s). Note that using due south as the reference for determining this angle input is unique to F-Chart. Don't confuse this reference with that used by the CECPV Calculator used for New Solar Homes Partnership, which measures collector azimuth from true north.
- Collector slope from horizontal: Angle in degrees that the absorber surface of the collector is inclined from horizontal.
- Number of identical houses or apartment units: Enter the number of apartment units if the solar water heating system serves a multifamily building. Enter 1 for a single family home.
Select a SRCC Certified Collector
California F-Chart has a drop-down menu listing all collectors currently certified by SRCC. When you select a collector from the drop-down menu, the program automatically uses the SRCC certified rating values for the Collector square footage, Collector Y-Intercept, and Collector Slope. All of the other information necessary for the calculation is accounted for automatically in the California F-Chart software.
Run California F-Chart
California F-Chart is a self-installing EXE file. It will install into the directory C:\CEC_F-Chart. Once installed, run the program. After the required information is entered, hit the calculate button. The program will generate a form, CF-Sr-100, that reports the solar fraction. Print the completed form for submittal with the SRCC data sheet and the CF-1R.
The Solar Fraction determined by California F-Chart is entered as an input to a Commission-approved building energy compliance computer program to determine the contribution of the solar water heating system towards compliance with the Standards or meeting the New Solar Homes Partnership energy efficiency requirement or qualifying for other incentive programs.
If there are any problems, repeat the installation process. If this does not work or you have questions about the program contact the Energy Hotline at (916) 654-5106, toll free at (800) 772-3300 or send an e-mail to firstname.lastname@example.com. Please do not contact the webmaster for assistance.


text:
Seafood Express
We provide the freshest New England seafood: Live lobsters, shrimp, clams and more, just a mouse click away, most anywhere in the United States! Just call us at 978-267-7329, and we will expertly select for overnight delivery to a home or office:
- Mouthwatering, live maine lobsters...Delectable shellfish, including littleneck or steamer clams, oysters, large cooked shrimp, 16-20 count per pound (includes cocktail sauce), chowder (with chowder crackers) and 4 oz. smoked salmon....
- Other items you may need are lobster bibs, metal lobster cracker with fork or a 19 quart lobster cooking pot.
- Create your own memorable dining experience or give a gourmet gift with seafood express.
Express Requests
If you are looking for a hard-to-find variety of seafood, ask us. In most cases, we can locate your request for express delivery to your door.


text:
Pressure Control
SUMMARY: Cartridge
Product temporarily not in stock
Kick-down relief cartridges act similar to a circuit breaker in an electrical system. The valves will kick completely open and remain open once the pressure at the inlet (port 1) exceeds the valve settting, creating an unrestricted flow path from port 1 to tank (port 2). The valve remains open as long as the pressure at port 1 exceeds the pressure at port 2. To reset the valve, flow from port 1 to port 2 must cease and pressure at port 2 must be equal to or greater than the pressure at port 1.
- All 2-port relief cartridges (except pilot reliefs) are physically and functionally interchangeable (same flow path, same cavity for a given frame size).
- To reset valve, flow through the cartridge must cease.
- Main stage orifice is protected by a 150 micron stainless steel screen.
- Not suitable for use in load holding applications.
- Intended for use on the actuator side of the system as flow through the valve must cease for the valve to reset. If used on the pump side of a system, pump flow must be shut off for the valve to reset.
- Back pressure on the tank port (port 2) is directly additive to the valve setting at a 1:1 ratio.
- Corrosion resistant cartridge valves are intended for use in corrosive environments and are identified by the model code suffix /AP for external stainless steel components, or /LH for external zinc-nickel plated components. See the CONFIGURATION section for all options. For further details, please see the Materials of Construction page located under TECH RESOURCES.
- Incorporates the Sun floating style construction to minimize the possibility of internal parts binding due to excessive installation torque and/or cavity/cartridge machining variations.
|50 gpm200 L/min.
|Factory Pressure Settings Established at
|Kick down pointKick down point
|Maximum Operating Pressure
|5000 psi350 bar
|Response Time - Typical
|25 ms25 ms
|Maximum Valve Leakage at 110 SUS (24 cSt)
|3 in³/min.@1000 psi50 cc/min.@70 bar
|Adjustment - Number of Clockwise Turns to Increase Setting
|Valve Hex Size
|1 1/8 in.28,6 mm
|Valve Installation Torque
|45 - 50 lbf ft61 - 68 Nm
|Adjustment Screw Internal Hex Size
|5/32 in.4 mm
|Locknut Hex Size
|9/16 in.15 mm
|Locknut Torque
|80 - 90 lbf in.9 - 10 Nm
|Model Weight
|.50 lb0,25 kg
|Seal kit - Cartridge
|Viton: 990-203-006
Show FAQ
|Where would I use a kick-down relief?
|One graphic example is on a portable grain auger for silos. When the farmer gets caught in the auger the kick-down relief trips and allows him to escape.
|What are the tolerances on pressure settings for Sun's pressure control valves?
|Pressure setting tolerances are listed in our Performance Data page. A link to this page can also be found in the Additional Resources tab of the applicable product page.
|How big is a drop of hydraulic oil?
|There are exactly 250 Sun drops in a cubic inch or 15 in a cc.
|Can I use a kick-down relief for my system relief?
|Maybe not. We build in a good amount of overlap in the kick-down reliefs to prevent false tripping. This means they are not as fast as our standard pilot-operated reliefs. A direct-acting relief valve set just above the kick-down relief valve would be good insurance.
|Direct acting or pilot operated - what do I use?
|Direct-acting valves are used to prevent over pressure, and pilot-operated valves are used to regulate pressure. If you are unsure, use a direct-acting valve. Sun's direct acting valves are very fast, dirt tolerant, stable, and robust. Sun's pilot-operated valves are moderately fast, they have a low pressure rise vs. flow curve, and they are easy to adjust.
Additional Resources
- Tri-Grip Handknob Now Offered From Sun as a Standard Control Option
- QuickDesign with SmartConnect Offers Drag-and-Drop Schematic Tool
- Sun Introduces 'Hybrid' Valves
- CE/TÜV Certified Pressure Relief Valves
- Pressure Relief and Regulating Cartridge Valve Technical Tips
- Pilot Operated, Balanced Poppet Relief Valves
- Sun Expands Corrosion-Resistant Solutions
- Sun Offers Zinc-Nickel Plating for Corrosion Resistance
- Sun Cartridges with EPDM Seals
- Series 4 PLUS Cartridges Offer Higher Flows with Lower Pressure Losses
- Pilot-Operated, Balanced Poppet, Anti Shock Reliefs
- CavitySaver multi-function valves deliver single-cartridge solutions
- 'Soft' Relief Eliminates Pressure Spikes
- Manufacturing Sun Cartridge Cavities
- Pressure Relief and Regulating Valves
- Cavity Information (S-171) and Tooling
- Sun Model Code Explanation; 999-901-334
- Cartridges: Materials of Construction
- Fluid and Temperature Recommendations
- Performance Data
- Sun's Floating Style Screw-In Cartridge
- Units of Measure, Settings, and Conversions
- Do not use in load holding applications.
- For Series 1 cartridges configured with an O control (panel mount handknob), a .75 in. (19 mm) diameter hole is required in the panel.


text:
Mayor Wright Homes: Public Housing Hell
Gang activity, rat infestations, deteriorating walls and ceilings, and, until this June, no hot, running water. For the approximately 1,100 tenants of Mayor Wright Homes, this is life. Years of neglect forced residents to sue the state. Lawyers want to settle the case this year to finally reverse these deplorable conditions. But for these residents, positive change has been years in the making.
(page 1 of 6)
For years, Frances Wong warmed pots of water on the stove before pouring them into the tub to bathe her four foster children. She wasn't the only one: 70 percent of her neighbors also lived without hot, running water. It wasn't until this June that she could take a bath simply by turning on the shower faucet. Wong and her family live in Mayor Wright Homes, the state's second largest public-housing complex.
It made front-page news—Mayor Wright tenants finally had hot water, all day, any day. Gov. Neil Abercrombie himself visited the Kalihi residents, the first governor to do so in years, and appropriated almost $515,000 to install gas-powered, tankless water heaters, promising additional funding. It may have appeared hot water was all the residents needed. It is not. They still fight for control of their homes against mice, rats, cockroaches and bedbugs. They're still terrorized by gangs. Last month, a 24-year-old man, and Mayor Wright tenant, was stabbed and killed near one of the complex's dumpsters. Many have no choice but to live with these conditions, in a place they call home. Most Mayor Wright residents receive government assistance or are unemployed, so even if they wanted to move out, they couldn't afford to. These people, some of whom have been residents for decades, like Wong, are victims of the ineptitude of the Hawaii Public Housing Authority (HPHA) and the state Department of Human Services (DHS), the agencies responsible for providing safe and adequate homes for low-income families who live in public-housing complexes such as Mayor Wright. Residents had to sue in a class-action lawsuit this April for Abercrombie and the state to finally begin reversing the deplorable conditions at Mayor Wright.
This scenario might sound familiar. Three years ago, attorneys with the legal-aid nonprofit Lawyers for Equal Justice (LEJ) filed a class-action lawsuit against the housing authority and Realty Laua LLC for the unsafe and uninhabitable conditions at Kuhio Park Terrace (KPT). The state attorney general's office finally settled, after initially trying to get the case dismissed, and, in May, New Jersey company Michaels Development began a $135-million, six-year renovation.