text:
Maintaining Woodland Tax Records
John P. Dwyer and William B. Kurtz
School of Natural Resources
Ronald L. Plain
Department of Agricultural Economics
The information in this publication is for general educational purposes only and is in no way intended to substitute for legal advice. Such advice, whether general or applied to specific situations, should be obtained by consulting the Internal Revenue Service or your tax counsel.
It is necessary to maintain complete, documented records on woodlands as on all other farm property. Records are needed to determine the cost of production and to establish a basis for casualty losses and taxes. Also, you need good records in instances of involuntary conversions, timber theft, and to establish the value for credit, a sale, or estate taxes.
The long time period involved in timber production increases the importance of establishing a systematic recording system that will allow you to reconstruct all activities related to timber production. Your records should indicate plans for the timber property and document your production goals.
A major advantage of investing in timber is that it accrues relatively few taxes. In some cases, the return on an investment is taxed as it accrues. However, the return on timberland allows you a great deal of flexibility in timing when you will get your income. Unlike other growing crops, harvest and sale of timber can be postponed to a later tax year without decreasing its value or accumulating high storage costs.
The Tax Reform Act of 1986 (TRA 1986) ushered in sweeping changes for landowners who manage timber. Although TRA 1986 created new tax brackets with generally lower tax rates for most individuals, it eliminated the exclusion of 60 percent of long-term capital gains from taxation for individuals, and it also eliminated the taxation of these gains at a lower rate than ordinary income rates for corporations. While these gains are now taxed at ordinary income tax rates, you can use interest costs, property taxes and other selected carrying costs to reduce other taxable income.
Before investing in woodlands, plan what records you will need and how you will maintain them.
Journal account
For smaller woodlands requiring less management activity, a journal account may be adequate for recording necessary information. A journal is simply a business diary describing each activity, date and the dollar amount involved.
Ledger account
As the number of tracts, cultural operations and harvesting activities increase, a simple journal becomes inadequate for proper tax management. Larger operations need more extensive records. For a large enterprise, a good record system should include information on the items in this outline.
- Capital expenditures
- Land account
- Non-depreciable
- Depreciable
- Timber account
- Merchantable timber
- Young growth
- Reforestation
- Land account
- Operating expenses
- Carrying charges
- Sales expenses
I. Capital expenditures
Capital expenditures are associated with acquiring property (or property rights) with a useful life of more than one year. Capital expenditures also include costs for permanent improvements that increase the value of property already owned. Capital expenditures must be capitalized; that is, the amount may not be deducted in the year of purchase. Therefore, it is necessary to establish accounts to record these costs and the amounts depreciated or depleted each year. Three sub-accounts are usually set up under capital expenditures: land, timber and equipment (Forest Owner's Guide to Timber Investments, The Federal Income Tax, and Tax Record Keeping, Agriculture Handbook number 681).
You must establish a cost basis for your land, timber and equipment. If you acquire woodland by exchanging other investment property, your basis in the timberland is the basis of the real property exchanged plus or minus any additional money exchanged (Agriculture Handbook number 681).
The original basis of property acquired by inheritance is its fair market value on the date the decedent died or on the alternate valuation date provided by Federal estate tax law. The alternate valuation date, if elected, is 6 months after the decedent's death or the date an estate asset is sold, depending on which date is earlier. If the estate was not required to file a federal estate tax return, the appraised value at the date of death for state death tax purposes should be used. Otherwise, use the fair market value of property at date of death (Agriculture Handbook number 681).
In most cases, the original basis of an asset received by gift is based on the donor's adjusted basis plus any gift tax paid on the appreciated portion (the difference between basis and fair market value).
A. Land account
Assets carried in the land account include land and improvements to the land. Land and any permanent improvement to land, such as a permanent road or firebreak, is treated as a non-depreciable asset. The cost of non-depreciable assets can only be recovered when title to the land changes hands. Land cannot be depreciated or depleted. Some improvements that increase the value of land do have a fixed life and their cost can be recovered through depreciation. Examples are culverts, bridges, fences, temporary roads and fire lanes. Normally, you establish a separate sub-account for depreciable assets.
B. Timber account
You must establish a cost basis for the timber to provide a depletion allowance when you harvest the timber. A cost basis requires estimates of the fair market value of the timber as of the date of purchase or acquisition. Factors considered in arriving at fair market value include species, age, size and quality of the timber; the quantity of timber per acre; accessibility; and freight rates by common carriers to markets. Species can be a very important consideration in determining the fair market value and subsequently the cost basis, especially if there is a small quantity of highly valuable commercial species such as white oak and black walnut relative to the other species present in the timber stand. The appropriate time to establish the cost basis is when you acquire the property. You can establish it later, though.
The collection and maintenance of an accurate timber account is important for both woodland and financial management. The adjusted cost basis is the starting point for nearly all tax calculations relating to timber. Remember, the original basis may change as capital improvements are made, or as assets are depreciated or depleted (timber sold).
For quantity of timber, enter the total volume the tract would have produced if all of the merchantable timber had been cut on the date you acquired the property. Express this quantity in board feet, cords, tons, cubic feet, or some other standard unit of measure.
Depletion is your original cost basis of the timber with adjustments for any capital additions or deductions. Depletion is used to reduce your taxable gain when the timber is sold. If you sell all the timber, you can take all the basis of such timber as depletion. When only a portion is sold (as with a commercial thinning), the depletion should just be divided between the remaining timber and the amount sold. Total depletion can never exceed the original cost of the asset.
The timber account is usually divided into three sub-accounts:
- Merchantable timber
- Young growth
- Reforestation
The cost basis of a merchantable timber stand is the difference between the purchase price for that acreage and the base land value. Establish a young growth sub-account for valuable, but unmerchantable, young timber. For example, let's say that a stand of 3-year-old seedlings has been established on 30 acres of land and a value of $50 per acre has been determined. Then $1,500 would be entered in the young growth sub-account.
Transfer amounts from the young growth account to the merchantable timber account as the trees become merchantable. A reforestation sub-account should show capital expenditures incurred in establishing a timber stand. Examples of such costs would be site preparation such as brush, weed and stump removal; or leveling and conditioning the land to afford good growing conditions or for planting or seeding. Other costs include the cost of seedlings or seed, planting costs and costs to release the young stand.
Before 1980, reforestation expenses could only be recovered by selling the timber. This requirement tied up investment capital for many years and was thought to deter tree planting. New reforestation tax incentives, as amended to Public Law 96-451 and enacted in October 1980, state that expenditures incurred after 1979 must still be capitalized. But they may be amortized (depreciated) over an 84-month period. This allows complete recovery of capital in seven years (eight tax years) rather than the 20 or more years required under the old law. The amortization provision applies to all qualifying reforestation costs up to $10,000 a year ($5,000 if you're married and filing separately), but it does not apply to capitalized carrying charges.
Another provision of the law allows for an investment tax credit of 10 percent for reforestation expenses. To quality under PL 96-451, the reforested land must be greater than one acre, must be capable of commercial timber production, and must be held for that purpose or for the ultimate sale of timber. The law has been interpreted to exclude Christmas tree production, planting of trees in shelter belts and windbreaks and trees planted for nut production.
C. Equipment account
The equipment account includes the usual equipment associated with a woodland operation: chainsaws, tractors, logging trucks and skidders. These items are capital assets and should be depreciated.
Deductible operating costs include normal repair and maintenance of equipment. Major repairs increasing the life of the equipment, such as an engine overhaul, are treated as capital investments that must be depreciated.
A timberland owner can no longer take an investment tax credit on equipment used in their timber operation. However, a 10 percent reforestation investment tax credit applies to qualified timber property. It is available for up to $10,000 of the expenses you incur each year to forest or reforest property. The reforestation investment credit can be taken whether you choose to amortize reforestation expenses or add them to the basis of your property. Qualified reforestation expenses only include those costs that must be capitalized and are included in the adjusted basis of the property. If you claim the full credit, then you must reduce the basis for depreciation by one-half of the credit claimed.
If the trees are disposed of within five years, all of the amortization deductions claimed are subject to recapture by the IRS as ordinary income (to the extent of gain). For example, if the trees are sold in year 1, then there is a 100 percent recapture of the amortization deduction. In year 2 there would be an 80 percent recapture, and with each subsequent year there would be a 20 percent reduction in the recaptured amount. For more information on the investment tax credit, see IRS Publication 334, Tax Guide for the Small Business.
If you farm, the woodland operation is probably incidental to the farm business and you will maintain a single farm equipment account. But if the woodland operation is a separate business, you must set up separate depreciation accounts.
II. Operating expenses
Probably the most important effect of the Tax Reform Act of 1986 on timber growers has been the adoption of the Passive Activity Loss Rules (PALS), which were added to the Internal Revenue Code as the result of TRA '86. The passive activity loss rules were meant to curb abusive tax shelters. The rules specifically govern the extent to which current forestry expenses can be used to offset income from other sources (salary, business, investment, etc.)
As far as the PALS are concerned, there are essentially three categories of activities. The categories, sometimes referred to as "baskets" of income, are:
- Hobby
- Passive and portfolio
- Active
The limits on how much may be deducted as expenses from income vary by these taxpayer categories. Your involvement, frequency and regularity with which you carry on your timber growing activity will determine which category you find yourself in. As a reminder, timber growers or farmers who maintain good business records (diaries) have an excellent tool for substantiating their involvement in the business.
1) Hobby
Activities not carried on for the purpose of generating a profit are considered a hobby. You can deduct expenses without regard to whether you are engaged in the activity for profit. Such expenses include state and local real estate taxes. Expense amounts ordinarily deductible where a profit motive is present (such as management costs, and after 1991, interest) can be considered but only to the extent that gross income from that activity exceeds the deductions allowed above.
2) Rental or investment (portfolio)
Inherently, the rental activity is deemed to be a passive activity, such as many long-term timber leases and annual hunting leases. By passive, it is meant one who does not materially participate in the business. Active participation in this category implies that participation may raise this to the level of a trade or business. Now the question becomes what is meant by "actively participating?" An undertaking is the smallest unit of an activity. Multiple operations are a single undertaking if they are conducted at one location and are owned by one person. Undertakings in separate locations may be aggregated, if closely related and held in common ownership. An example is one tree farm with five separate management units located in separate areas.
If the taxpayer's activities fall in the category of an investment or "portfolio," and participation does not raise it to the level of a trade or business, then state and local property tax expenses, as well as severance or yield taxes on timber cut, are deductible in full. Interest expenses are deductible only to the extent of your net investment income. Now the drawback for this category of activity is that management expenses are considered miscellaneous itemized deductions (MID), and as such, deductions are only allowed to the extent that the MIDs all taken together exceed 2 percent of your adjusted gross income. However, your management costs may be capitalized and recovered upon the sale of the timber.
3) Active with material participation
This third category, the one in which most tree farmers will want to find themselves, involves those activities which because of "active participation" are considered a trade or business. Activities in this category as well as those in category 2 are termed "active" or "passive" activities.
The following tests have been developed by the IRS for determining whether a taxpayer is actively and materially participating in the trade or business. Failure to meet these tests will classify your participation in the activity as being passive.
Test 1
Taxpayer spends more than 500 hours during the tax year in the activity or operation. This is referred to as the Absolute Test. If the landowner conducts an active timber trade or business with material participation and meets this test, then:
- Timber management and operating expenses and carrying charges are fully deductible from income from any source, whether active or passive.
- Timber tax credits (investment or reforestation) arising from the timber activity can be applied to taxes associated with income from any source.
- If annual deductions from the trade or business exceed gross income from all sources for the taxable year, then the excess is a net operating loss, and this loss can be carried back to the last three tax years and, if still unused, carried forward for 15 years.
Test 2
Does the taxpayer spend by himself or herself substantially all the time spent by all individuals (including employees and consultants) in the activity? This is not specifically defined in the IRS codes but approximately 85 percent or more seems reasonable. This has come to be called the Do-It-Yourself Test.
For example, assume individual A owns an interest in a trade or business activity and spends a total of 50 hours in the taxable year participating in that business. Owner A's spouse, who is not an owner but an employee, spends a total of 40 hours during the taxable year working in the business. Owner A's participation is treated as material participation since A's time is substantially all the time spent in the activity even by those who are not owners. The spouse's participation is treated as though it were participation by A in the business.
Test 3
Do you spend more than 100 hours and not less than the number of hours spent by any other one individual (including consultants and employees in the activity? Here the key is spending as much time as any other person, providing you exceed 100 hours. This is referred to as the Majority Test.
Test 4
This test is referred to as the Significant Participation Test. You are expected to spend more than 100 hours in each of several activities and the total time for all activities must exceed 500 hours.
Test 5
The test involves whether a landowner has contributed 500 or more hours to the activity for any five taxable years during the preceding 10 tax years. Activity taking place before 1986 must include 500 hours per tax year.
Test 6
The last test is known as the Facts and Circumstances Test. The taxpayer must participate in the activity on a regular, continuous and substantial basis, and participate more than 100 hours and more than other individuals in the business.
If you can answer "yes" to any one of these tests, then your participation is sufficient for you to qualify for active and material participation.
If the answer is "no," then your participation, although material, is considered passive in the timber trade or business.
In this case, income and deductions arising from a passive activity must be aggregated with other passive activity income and deductions. Deductible costs are allowed only to the extent of passive income from all sources. Any excess of deductions over income (which would show a loss) is considered a passive activity loss and is disallowed under the PAL rules. These unused deductions or disallowed losses are "suspended," but can be carried forward indefinitely to future tax years to be applied against net income from other passive activities, or you dispose of your entire interest in the passive activity that first gave rise to the disallowed loss, whichever occurs first. Any credits attributed to passive timber activity apply to taxes on passive income from any source and may be carried forward but not backward.
If the timber activity is considered by the grower as a passive activity rather than as an investment, then the grower is not subject to the limitations on deducting investment interest or to the 2 percent floor on miscellaneous itemized deductions.
Expenditures are eligible for deduction if they are:
- For managing, maintaining and/or protecting timberland
- For a profit
- Ordinary and necessary for the type of activity in question
- Satisfy the passive activity loss rules for current deductibility
Because profits from forestry operations are often periodic, you may encounter the hobby farm rules, which specify that a timber activity is presumed for profit if net income is earned in three of five consecutive years. You might wonder, though, how landowners who might still sell timber only once or twice in their lifetimes and who do not meet the hobby farm rule can fulfill the profitability requirement. Your inability to meet the requirement does not automatically deny deductibility. There are case law precedents which show that the expectation of profit in the future, no matter how small, is enough to deduct operating expenses. Moreover, the IRS interpretation of profit also includes appreciation in the value of the assets through growth in volume, increases in quality and long-run real price increases. Therefore, total profit is the sum of income plus appreciation minus operating costs.
Landowners are frequently advised that the costs of timber stand improvement (TSI), non-commercial thinnings and timber cruises (estimates) are not deductible. But these costs are deductible if they are part of the normal management program and do not relate directly to reforestation, sale or purchase of timber or land. Similarly, pruning and shearing expenses for cultivating Christmas trees are deductible, but the costs of shaping naturally grown conifers into Christmas trees are not deductible. The latter practice adapts property to a new or different use, for which cost must be capitalized.
Other operating costs that are eligible for expensing (under active management) include property taxes, interest on trade or business investment loans, forest management (travel expenses), consultation fees, additional silvicultural practices such as prescribed fire, weed and brush control, and protection costs associated with wildfire, insects, disease and trespass. Other fees including membership in associations and professional organizations as well as continuing education programs (e.g., Tree Farm Day) are eligible for expensing.
Individual landowners holding timber as an investment report operating expenses to the IRS as itemized deductions on Schedule A. Farmers list these costs individually as "other expenses" on Schedule F. Timber expenses and income are reported as farm transactions if they are incidental to the farming enterprise, even if a portion of the farm is entered in a tree farm program.
If the forestry enterprise is incidental to a non-farm business or profession, or if it constitutes a business in itself, costs are reported on Schedule C. The passive activity form is 8582.
III. Carrying charges
Carrying charges is a somewhat vague category that covers costs necessary to maintain possession of woodland. As an alternative to current deduction, certain timber expenses such as property taxes, interest on a loan to purchase or improve the property, administrative costs, insurance premiums and the cost of maintaining fire lanes are considered carrying charges. So, too, are special expenditures to prevent outbreaks of disease or insects.
Carrying charges may either be deducted or capitalized. For any year carrying charges are to be capitalized, a statement to that effect should accompany the tax return. Election to capitalize is only valid for the year it is made. The following year carrying charges may again be deducted if desired. This opportunity to flip-flop between current deduction or capitalization of carrying costs at the taxpayer's choice is not extended to other types of costs.
IV. Sales expenses
If revenue from the sale of timber is reported as ordinary income from a business, sales expenses are simply treated as deductions and reported to the IRS on Schedule C or F. If the timber qualifies as a capital asset - in most cases it will - sales expenses are subtracted from the gross sale price to arrive at net sales proceeds. Costs of the timber sale include such items as a timber sale cruise, advertising, surveying and legal fees to draw up a contract. The resulting amount is reported on Schedule D or Form 4797, depending upon the purpose for which the timber is held and the way in which it is sold.


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subset: commoncrawl


text:
In an effort to work on his ball security, Michael Vick carried a football around the Eagles facility throughout the week while teammates tried stripping it from him. He took it to breakfast, lunch, meetings throughout the day.
"Everyone thought it was funny, but I didn't," Vick said. "That's how much I care about this team. That's how much I care about our success."
Vick didn't say whether teammates stripped the ball from him, but said they tried and he eventually stopped because the "stakes" were getting high.
"There was a bounty on the ball," Vick said, drawing laughter.
Vick watched football games throughout the week and paid attention to how others carried the ball. He also spoke to his running backs about it. His conclusion? "Everyone's got it high and tight."
Vick's fumbling habits have been a discussion locally and nationally this wek. Vick said he understands the reason for the conversation.
"It's the nature of this business," Vick said. "The things I need to do is correct it."
He will not make any changes to his equipment on Sunday. He said the fumbles were not the result of what he wore. He also doesn't think all the conversation will cloud his head.
"I don't think it'll be a concern when the game starts," Vick said. "You don't want to worry about things that can happen. You want to make it happen."


text:
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Ducting and Accessories
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text:
Featured News - Current News - Archived News - News Categories
Members of Boy Scout Troop 829 and Cub Scout Pack 829 will spend Sunday afternoon, Dec. 9, collecting canned goods for the Youngstown/Porter Community Christmas Baskets. The collection effort will start at 2 p.m.
Local residents who are not planning on being home that day are asked to leave their donation by the front door for the Scouts to pick up.
Food items may also be dropped off at the Red Brick School Village Center gym Monday, Dec. 10, to Friday, Dec. 14.
The Christmas baskets will be delivered to members of the community on Saturday, Dec. 15. Scouts thank area residents for their generosity to the needy during the holiday season.


text:
Configuration: Calls using g.722 codec are not recorded
From DocWiki
Calls using g.722 codec are not recorded
|Problem Summary
|When a call is established between two phones, the call is not recorded by Cisco MediaSense in both Unified CM and CUBE.
|Error Message
|State of the recorded conversation is ERROR.
|Possible Cause
Once a call is established between two phones and the g.722 codec is negotiated for that call, then Cisco MediaSense does not support the recording of g.722 calls.
|Recommended Action
| Disable g.722 codec in Unified CM to ensure that these calls are recorded by Cisco MediaSense.
|Releases 8.5(1) to 8.5(3). g.722 is supported as of release 8.5(4).
|Associated CDETS #


text:
August 16, 2005
Dr. Dwight R. Pfennig
Deputy Commissioner
New Jersey Department of Education
100 River View Plaza
P.O. Box 500
Trenton, NJ 08625
Dear Deputy Commissioner Pfennig:
I am writing in response to your June 1, 2005 letter in which you express interest in the interim flexibility announced by the Secretary in April 2005 regarding calculating adequate yearly progress (AYP) for the students with disabilities subgroup. Your request for this flexibility would not affect accountability determinations until New Jersey's spring 2006 test administration, resulting in and adjustment to the 2006-07 school year AYP determinations.
We are pleased that you are interested in this flexibility; however, we do not yet know what flexibility will be offered next year. The Secretary expressed her willingness to provide States this interim flexibility for the 2004-05 school year while the U.S. Department of Education promulgates a regulation to permit States to develop modified achievement standards and aligned assessments for certain students with disabilities. As we move forward developing this regulation, we will know better what flexibility, if any, would be beneficial for 2005-06. Be assured you will have an opportunity to resubmit your request.
Again, thank you for expressing your interest in this interim flexibility. We look forward to working with you further as the department establishes a regulation regarding the development of modified achievement standards and aligned assessments for students with disabilities and any further associated flexibility. If I can be of any additional assistance to New Jersey in its efforts to implement other aspects of NCLB, please do not hesitate to call.
Henry L. Johnson
cc: Governor Richard J. Codey
Commissioner William L. Librera


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text:
Hello my lovelies,
I am just popping back in to thank everyone that took part in our last challenge and to announce the winner and top 3 from our last challenge #148.
and the winner of the Noor Design voucher is.....
Many congratulations, please grab our winner's badge from the sidebar and email Jay (address also on the sidebar) to claim your prize (you have 7 days to claim it).
And on to our top 3 chosen by the DT:
Sai Jirawadee
Netty's Cards
Congratulations ladies, please grab the top 3 winner's badge from the sidebar to proudly display on your blogs.
We are now on our summer break, but the good news is we will be back on Sunday 27th August.
Have a wonderful summer!
The Lovely Hanglar and Sweet Magnolia Teams.


text:
The Dreamcast might have been a flop for Sega but it wasn't without its classics. Jet Set Radio was most definitely one of them. Falling into the more bizarre category of video games, it was about gangs of rollerblading graffiti artists who sped about the streets of a city called Tokyo-to.
It asked you to do tricks and jump about Tony Hawk style but also introduced a time trial graffiti mechanic that saw you battling to save your home turf from invading taggers. Now translated for iOS, can the app retain its charm and does it hold up all these years later?
Jet Set Radio
- Format
- iOS
- Price
- £2.99
- Where
- iTunes
The short answer is yes, most definitely. We tested out Jet Set Radio on an iPad 4 and seeing this game in full HD for the first time, we realised we'd forgotten just how good it looks. The unusual cell-shaded art style is very individual and perfectly suits the quirky unusual approach of the game.
Having the original music return was also a brilliant move, as the thumping hip-hop and punk soundtrack is a real highlight. Each character is just as bizarre as before and the game world, based very closely on Tokyo, is still exciting to explore all these years later.
There are a few issues which we hope will get ironed out in later updates. Namely, there's a noticeable amount of pop in during the game, which ruins an otherwise very polished product. The main problem though - and this tends to be the case with any 3D title - is the controls.
Because you are on rollerskates in Jet Set Radio, the game requires quick and precise control inputs that a touchscreen-based joystick just can't replicate. It's not unplayable though, and with a bit of practice we found a lot of the irritation started to go.
As for the game itself, a few tweaks have been made to get more from the touchscreen. Menus and your gang's base are now negotiated using swipe controls. The Graffiti editor is also done using your fingers, as is painting the graffiti itself. All the new elements are done really well and don't detract from the overall feel of the game.
Sega continues to push out classics on iOS and with all the power that tablets are bringing, it was only a matter of time before Dreamcast games started appearing. Fingers crossed then that Jet Set Radio is just the start. Don't forget either that Crazy Taxi has also been released for iOS, should you want even more Dreamcast content.
As for Jet Set Radio, this is a game that earned a special place in our hearts many years ago. With our Dreamcast now boxed up and gathering dust, it is nice to be reminded what a great game it is. Given how difficult it really is to describe, we suggest a download, if only to show off what your iPad is capable of. One of our favourite gaming apps currently available.


text:
DOVER, Del. (AP) — The NASCAR driver known as "The Outlaw" said he believes his ex-girlfriend is a trained assassin who was dispatched on covert missions around the world once returned to him in a blood-splattered gown.
Kurt Busch appeared in court again Tuesday over Patricia Driscoll's request for a no-contact order.
"Everybody on the outside can tell me I'm crazy, but I lived on the inside and saw it firsthand," Busch said when his attorney, Rusty Hardin, questioned why he still believed Driscoll is a hired killer.
In an interview late Tuesday, Driscoll called Busch's assertion "ludicrous," saying he took it...


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Photo #32305
Last Name: Todd
First Name : W
Middle Name: J
Subject's City: Vincennes
Subject's State: IN
Subject's County: Knox
Subject's Country: United States
Date: 1851-1900
Photographer: Ring
Photographer's City: Centralia
Photographer's State: IL
Type** : CC
Comments: W J Todd (Nee: ) | Vincennes IN United States | 1851-1900 | Comments: This photo is in an album we bought at an antique mall in Bell Buckle, TN. There are several photos of this family. Photographer S T Ring Back of card says June 4, 1893.
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text:
Cat-Tales is the real story, a Catwoman metafiction series by Chris Dee.
Letís say nearly everything youíve ever read in a comic book is
wrong. The identities are correct: Bruce Wayne is Batman, Selina Kyle is
Catwoman. They live in Gotham City. There is a Wayne Manor, a Batcave and
Batsignal, etc. But the rest is all exaggeration, distortion, and often the
outright lies of a tabloid called The Gotham Post, otherwise
known as DC Comics.
Cat-Tales tells the truth behind that fiction, revealing characters
that are more complex and fully-human than anyone thought possible.
Heart-stopping romance, side-splitting humor, and poignantly understated
tragedy, itís all here: the man inside the Bat, the woman within the Cat,
the life between the panels, the truth behind the masks.
Batman and Catwoman, Superman and Lois Lane, the team-up that always
should have been in
The Knight of
the Mirrors
Not everyone who likes Batman has a keen interest in comic books. While
there is plenty for a general audience to enjoy in the first two Cat-Tales
collections, there are more references to comic storylines than will be
found in the later stories, along with nods to and inversions of related fan
fiction clichťs and tropes. A general reader might therefore want to begin
later and skip around. To help out, we've assembled some Reader and Author
picks for best comedies, dramas, tales focusing on Joker, Poison Ivy, Ra's
al Ghul, etc., as well as the favorite Bruce/Selina moments in a series
build around the pairing.
For newcomers who want a smattering of
everything and don't care so much about going in chronological order, click
here for The Best of Cat-Tales.
The Tales are naturally offered as they were written, on the main story
page. Individual tales can be read online, or downloaded in
print-quality PDFs or ebook formats. They're also compiled into five
books, available in the same formats. The gateway is right here:
Welcome to the real Gotham After Dark.
-Chris Dee
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The boyfriend of a Ft. Mitchell teen who was killed back in May has submitted his DNA for inspection by state police.
Michaela C. Briede was found dead in an apartment on West Chelsea Circle, off Buttermilk Pike. She shared the apartment with her boyfriend, Joshua Darlington.
According to CrimeStoppers, Darlington told police the night of Briede's murder that he awoke to find two strange men in the couple's bedroom.
Darlington told police the men demanded money and drugs before leaving.
Darlington survived the encounter without injury but was not able to identify the persons responsible for shooting Briede.
"My daughter is dead and he doesn't think enough of her to step up and tell what happened," said Candy Briede, Michaela's mother.
Candy Briede still says every day is a struggle since her daughter was tragically killed last month.
Police describe the night of the murder as 'not a random act'. Darlington claims he didn't get a good look at the suspects, but Candy thinks otherwise.
"He knows what happened and someone had revenge, and why isn't he telling what happened?"
Fort Mitchell Police issued two search warrants for Darlington, one for his cell phone records, another because they want to compare his DNA with DNA found on shell casings.
"There are multiple people that at least have knowledge of the crime, not necessarily responsible for participating in the crime but that they know something," said Commonwealth Attorney Rob Sanders.
Sanders says despite gathering more evidence from Darlington on Friday, he's not considered a suspect at this point.
According to the arrest warrant, besides submitting a DNA test, Darlington isn't cooperating with law enforcement.
"The investigation has frustratingly and unfortunately not produced enough evidence against any individual," Sanders explained.
Candy says she warned her daughter about some red flags in Darlington.
"I just feel like sometimes he sucked that life out of her," said Briede.
Candy says she's proud of all her daughter accomplished as an honors student at Grant County High School and attending Thomas More College, and she hopes to find answers sooner than later.
"Michaela was rock solid. She was a star, and she had so much to live for."
The DNA test results were taken to the Kentucky State Police crime lab for processing. It's not yet known how long the results will take.
Anyone with information should call Crimestoppers at 513-352-3040.
Copyright 2013 WXIX. All rights reserved.


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Short-Handed Canaries Finish Home Stand With Win
SIOUX FALLS – Most days, it's hard enough to win a baseball game. On Sunday afternoon, the Sioux Falls Canaries had extra challenges.
Playing short-handed due to injury and two ejections, the Canaries had to use a catcher as a center fielder, a designated hitter as an infielder and a pitcher as a hitter. The Canaries still managed to pull out a 6-3 victory over the Kansas City T-Bones and salvage the finale of a three-game series.
Nick Van Stratten, the Birds everyday center fielder, was held out of the lineup with a leg injury. Reggie Abercrombie, who has been playing right field since his return, started in center and was ejected in the fourth for arguing a play at the plate. Jared Clark was tossed in the fifth for arguing balls and strikes.
The situation forced the Canaries (31-43) to put right fielder Kevin Dultz, normally a catcher, into center field and designated hitter Tim Pahuta at first base. That meant a pitcher had to hit, and reliever Jordan Whatcott rose to the occasion. After tossing a scoreless top of the eighth inning with a 4-3 lead, he collected a two-out single for his first professional hit in the bottom half. He came home to score two batters later on Dultz' two-run triple.
The insurance runs secured a win for starter Ben Moore (8-5), who overcame an uncharacteristic four-walk outing. He turned in a quality start, limiting Kansas City to three runs on six hits in seven innings. He fanned three, increasing his league-best total to 99 strikeouts.
Kansas City (31-44) grabbed a 3-2 lead in the third inning on a three-run rally that was capped by a contested sacrifice fly, but the Birds scored the final four unanswered runs. Jake Taylor evened the game with a solo home run in the fifth inning, and Pahuta led off the sixth with his league-leading 22nd long ball of the year, matching the third most ever in one season by a Canaries hitter.
In the ninth, Alan DeRatt gave up a two-out double but nothing more to record his 16th save of the year.
Rick Zagone (0-1) suffered the loss for Kansas City, giving up four runs and 10 hits in six innings.
The Canaries begin their longest road trip of the year, a 13-game swing through four cities, beginning with the Lincoln Saltdogs at 7:05 p.m. on Tuesday.
Courtesy: Sioux Falls Canaries


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By: Dr Lynda Kelly, Category: Museullaneous, Date: 29 Nov 2011
Building on what we learned about mobile apps as well as customer feedback, I am happy to announce the release of DangerOz version 1.1.
Two previous blog posts outlined our adventures in developing our very first iPhone app - Behind DangerOz: Developing the app and Behind DangerOz: what did we learn?.
Today we released version 1.1, that specifically resolved iPod touch bugs, redesign the home page, amended some content and added five new dangerous animals, crowdsourced via our Facebook page. We found that this was a fun way to engage our Facebook community in what we are doing, gave us some insights into what our fans think plus the opportunity to reinforce what the app is trying to do (especially given the discussion on the Shingleback lizard image).
So, any other things we learned? Well, yes. In future I'd hold some content back as you're gonna have to do a v1.1 anyway so may as well add new content at the same time. I'd also make sure you test on an iPod touch (!) as well as all versions of the iPhone. As we know, people like to be asked for their opinions and contributions - it was good to witness it first hand as we have been doing over the past few weeks.
Finally, what about Android? Well, watch this space... Meanwhile, go here to download the updated app.


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Colorful Paper Quilt
Name: Bea (5)
Location: Wichita, KS
Color Inspiration: In the summer of 2005 we painted our guest room blue. And then we found out we were expecting our 2nd child. So I decided - no matter if it was a girl or boy - we were keeping the room blue. Instead, I chose to make an accent wall of colorful, gender-neutral, patterned & textured papers. I stapled decorative papers around pieces of foam core that were lined with quilt batting, and attached them to the wall with 3M Command Removable Fasteners. The wall looks like a giant block of quilt squares. And five years later... our daughter, Bea, still loves her colorful, cozy surroundings.
Tip for Using Color: Pick a dominant base color, and add three to five accent colors for fabrics & accessories.
Colors Used: Blues, light greens, light oranges, dark browns and white.
Thanks for your colorful entry Sandra and good luck!
What's at stake? Bragging rights AND $1000 worth of prizes from P'kolino!


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desk side
Between my husband & I we have a lot of pens, brushes and markers. It seems like we're always losing them too. I found these metal containers before Christmas to plant holiday bulbs in but I liked them so much I bought more for all our pencils & stuff.
Also, I can't remember if I shared these rubber string hangers but I love them. They're from Kontextur and come in different sizes and shapes. I like how simple they are and perfect for holding the magazines and papers I don't want to put away yet.
P.S. you can find the hangers here, in my friend's shop!


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Reading the forum on your cell phone? There's an easier way. We've enabled a Tapatalk app that makes browsing the forum a whole lot easier. Check it out in the iPhone or Android store if you don't own it already.
Jesus Christ! If you don't like the idea of the damn course than don't take it.
well since DMan works for EMS, needless to say he isn't going to take the course.
This is gonna turn into some "Gangs of North Conway" shiz... The humidity and rain getting to you all that bad?
Douche man strikes again!
Page created in 0.212 seconds with 30 queries.


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7th Annual ACNM Video Contest
Submission Deadline: UPDATED! May 1, 2014
Midwives and student midwives are invited to show off their creative talents in the 7th Annual ACNM Video Contest. The grand prize winner of each category will win one free registration to the ACNM 60th Annual Meeting & Exposition in Washington, DC, June 25-30, 2015. Grand prize winners and runners up will be posted on the ACNM YouTube channel and considered for use in public relations efforts.
Congratulations to the 2013 Video Contest winner, the Publicity Committee of the Washington State Affiliate of ACNM!
See previous winners on ACNM's YouTube channel.
Contest Categories
Download a PDF flier with contest information to share!
Submitting Your Video
Winners will be announced at the Awards Dinner & Celebration Party on May 16 in Denver, CO.


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Despite absorbing four of a Big Northern dual's five forfeits, the Oregon Hawks edged Byron 36-33 on Tuesday in Oregon.
Oregon (11-11 in duals) earned three pins – all in the final 1 minute, 15 seconds of regulation – and only surrendered one to the Tigers. The Hawks won eight of the 10 contested matches, ending with John Brink's 14-11 decision over Ross Sealby in the 220-pound match.
Rock Falls sweeps in Alleman: Tibs Cervantes, who recently returned from an ankle injury, won handily in both of the Rockets' lopsided victories.
The Rock Falls senior beat Sterling Monier 11-4, part of a 54-13 victory over Alleman, and squeezed Oscar Loy 3:54 into their bout, part of a 59-9 victory over Rivderdale.
Newman triangular: The Comets split a home triangular, beating Princeton 44-24 and falling 44-16 to Lena-Winslow.
Newman earned pins in five of the six contested matches against Princeton. Jake Snow (126) and Bryce Ivey (152) had pins in the victory and decisions in the loss, Snow's of the major variety.
Erie-Prophetstown 66, Kewanee 12: The Panthers won eight matches via pinfall in a Three Rivers rout in Erie.
Josh Wheeler took fastest pin honors, squeezing Kahill Turner 38 seconds into the 132-pound bout. Senior Brandon McCullough won his 101st bout after notching his 100th in the 106-pound title bout Saturday at the Bob Mitton Invite in Orion.
Boys swimming
Boylan 99, Byron 67: Dixon senior Aaron Helander took one of Byron's four event victories in their home pool.
Helander won the 200-meter freestyle in 1:56.70.
Girls bowling
Sterling 2,630, Rock Island 2,605: The Golden Warriors narrowly improved to 10-2 in duals this season with a squeaker at Blackhawk Lanes.
Destinee Howard led Sterling with a 552 series (182-199-171), and Brandy Behrens added a 545 (187-157-201).


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The T-Mobile we know and love could be going away. Today AT&T and Deutsche Telekom announced they have entered into a definitive agreement in which AT&T will acquire T-Mobile USA from Deutsche Telekom for $39 billion. The acquisition is subject to regulatory approvals and the transaction is expected to close in approximately 12 months.
If approved, the combined entity would be branded AT&T and become the largest wireless carrier in the United States (estimated 130 million subscribers).
However if the merger fails to gain approval then AT&T will pay T-Mobile a $3 billion breakup fee, transfer over some AWS spectrum it doesn't need for its LTE deployment, and grant them a roaming agreement at a value agreeable to both parties.
AT&T is promising a seamless integration of the two companies. On their transaction website it notes that AT&T has an excellent track record of integrating acquisitions, both AT&T and T-Mobile's networks are GSM-based with HSPA+ deployed, AT&T and T-Mobile have complementary spectrum positions and operations, and AT&T will maintain a significant operational presence in Seattle/Bellevue.
The strategic rationale for the merger includes:
- Strengthens and expands U.S. mobile broadband infrastructure
- Enables next era of American innovation and continued growth of U.S. high tech industry
- Addresses impending spectrum exhaust due to explosive demand for mobile broadband networks, devices, apps and content that both companies face in key U.S. markets
- AT&T will extend its 4G LTE deployment to 95% of U.S. population, helping to achieve policymaker goals of deploying broadband to smaller, rural communities
- Will provide access to 4G LTE service for T-Mobile's 34 million subscribers
- Quickly and dramatically improves network capacity and quality of service for customers of both companies
- German-owned T-Mobile – the only major foreign-controlled U.S. telecom network – becomes part of a U.S.-based company and the only major U.S. wireless company with a union workforce
After reading the press release and checking out the transaction site, it appears the main motivation for this deal is AT&T's impending spectrum challenges. AT&T's mobile data traffic grew 8,000% over the past 4 years and it's expected to grow another 8-10x by 2015. Purchasing T-Mobile USA will grant AT&T the additional spectrum it needs in the near term to complete its 4G LTE rollout.
How will this transaction affect U.S. wireless consumers?
The companies will continue to operate independently, so don't expect many changes until the completion of the merger.
T-Mobile customers could eventually pay higher prices for service, but AT&T says that in previous transactions they "generally allowed customers to keep their current rate plans for some period of time and allowed them to choose a comparable device at no charge if their device was not compatible with the network."
Because of the additional spectrum, AT&T expects "capacity increases of approximately 30% in some densely populated areas". The transaction adds thousands of cell sites, addressing the soaring demand of mobile data. For example, in NYC the deal will result in increased spectrum and approximately 1,000 additional cell sites to provide customers with improved voice and data service.
AT&T also promises to expand their 4G LTE deployment to 95% of the U.S. population (or an additional 46.5 million Americans).
In addition, it would make 4G LTE available to T-Mobile's 34 million subscribers. T-Mobile USA currently does not have a clear path to delivering LTE.
Conclusions and feedback
This could have big implications for the Android ecosystem if approved. The worst carrier for Android fans (AT&T) wants to take over the most Android-friendly carrier (T-Mobile). T-Mobile has a great Android team that brought us the G1, Nexus One, myTouch family, Nexus S, and soon the G-Slate and G2x. If AT&T lets the T-Mobile team manage their Android efforts, we could have a real winner.
If you are currently an AT&T customer, then this deal should make you happy if it goes through. AT&T will be able to quickly increase their network capacity and coverage thanks to the additional spectrum and towers from T-Mobile.
T-Mobile customers might have mixed feelings about the deal. The combined entity would be called AT&T, so the T-Mobile USA brand would be over. AT&T cannot comment about future pricing, but notes that average price for wireless services has decreased by 50% over the last 10 years. It would be great for T-Mobile customers to have access to AT&T's LTE network, but I worry that the value-priced plans we love might be phased out.
What do you think about the proposed merger? Will it really benefit wireless consumers?
Update: T-Mobile issued a response on the proposed merger.
Show Press Release
Provides fast, efficient and certain solution to impending spectrum exhaust challenges facing AT&T and T-Mobile USA in key markets due to explosive demand for mobile broadband
Enhances network capacity, output and quality in near term for both companies' customers
AT&T commits to expand 4G LTE deployment to an additional 46.5 million Americans, including in rural, smaller communities, for a total of 294 million or 95% of the U.S. population
Provides 4G LTE service for T-Mobile USA's 34 million subscribers
More than $8 billion in incremental infrastructure spend by a U.S. company over seven years, enabling nation's high-tech industry, innovation and economic growth
Creates substantial value for AT&T shareholders through large, straightforward synergies
DALLAS, TEXAS AND BONN, GERMANY – March 20, 2011– AT&T Inc. (NYSE: T) and Deutsche Telekom AG (FWB: DTE) today announced that they have entered into a definitive agreement under which AT&T will acquire T-Mobile USA from Deutsche Telekom in a cash-and-stock transaction currently valued at approximately $39 billion. The agreement has been approved by the Boards of Directors of both companies.
AT&T's acquisition of T-Mobile USA provides an optimal combination of network assets to add capacity sooner than any alternative, and it provides an opportunity to improve network quality in the near term for both companies' customers. In addition, it provides a fast, efficient and certain solution to the impending exhaustion of wireless spectrum in some markets, which limits both companies' ability to meet the ongoing explosive demand for mobile broadband.
With this transaction, AT&T commits to a significant expansion of robust 4G LTE (Long Term Evolution) deployment to 95 percent of the U.S. population to reach an additional 46.5 million Americans beyond current plans — including rural communities and small towns. This helps achieve the Federal Communications Commission (FCC) and President Obama's goals to connect "every part of America to the digital age." T-Mobile USA does not have a clear path to delivering LTE.
"This transaction represents a major commitment to strengthen and expand critical infrastructure for our nation's future," said Randall Stephenson, AT&T Chairman and CEO. "It will improve network quality, and it will bring advanced LTE capabilities to more than 294 million people. Mobile broadband networks drive economic opportunity everywhere, and they enable the expanding high-tech ecosystem that includes device makers, cloud and content providers, app developers, customers, and more. During the past few years, America's high-tech industry has delivered innovation at unprecedented speed, and this combination will accelerate its continued growth."
Stephenson continued, "This transaction delivers significant customer, shareowner and public benefits that are available at this level only from the combination of these two companies with complementary network technologies, spectrum positions and operations. We are confident in our ability to execute a seamless integration, and with additional spectrum and network capabilities, we can better meet our customers' current demands, build for the future and help achieve the President's goals for a high-speed, wirelessly connected America."
Deutsche Telekom Chairman and CEO René Obermann said, "After evaluating strategic options for T-Mobile USA, I am confident that AT&T is the best partner for our customers, shareholders and the mobile broadband ecosystem. Our common network technology makes this a logical combination and provides an efficient path to gaining the spectrum and network assets needed to provide T-Mobile customers with 4G LTE and the best devices. Also, the transaction returns significant value to Deutsche Telekom shareholders and allows us to retain exposure to the U.S. market."
As part of the transaction, Deutsche Telekom will receive an equity stake in AT&T that, based on the terms of the agreement, would give Deutsche Telekom an ownership interest in AT&T of approximately 8 percent. A Deutsche Telekom representative will join the AT&T Board of Directors.
Competition and Pricing
The U.S. wireless industry is one of the most fiercely competitive markets in the world and will remain so after this deal. The U.S. is one of the few countries in the world where a large majority of consumers can choose from five or more wireless providers in their local market. For example, in 18 of the top 20 U.S. local markets, there are five or more providers. Local market competition is escalating among larger carriers, low-cost carriers and several regional wireless players with nationwide service plans. This intense competition is only increasing with the build-out of new 4G networks and the emergence of new market entrants.
The competitiveness of the market has directly benefited consumers. A 2010 report from the U.S. General Accounting Office (GAO) states the overall average price (adjusted for inflation) for wireless services declined 50 percent from 1999 to 2009, during a period which saw five major wireless mergers.
Addresses wireless spectrum challenges facing AT&T, T-Mobile USA, their customers, and U.S. policymakers
This transaction quickly provides the spectrum and network efficiencies necessary for AT&T to address impending spectrum exhaust in key markets driven by the exponential growth in mobile broadband traffic on its network. AT&T's mobile data traffic grew 8,000 percent over the past four years and by 2015 it is expected to be eight to 10 times what it was in 2010. Put another way, all of the mobile traffic volume AT&T carried during 2010 is estimated to be carried in just the first six to seven weeks of 2015. Because AT&T has led the U.S. in smartphones, tablets and e-readers — and as a result, mobile broadband — it requires additional spectrum before new spectrum will become available. In the long term, the entire industry will need additional spectrum to address the explosive growth in demand for mobile broadband.
Improves service quality for U.S. wireless customers
AT&T and T-Mobile USA customers will see service improvements – including improved voice quality – as a result of additional spectrum, increased cell tower density and broader network infrastructure. At closing, AT&T will immediately gain cell sites equivalent to what would have taken on average five years to build without the transaction, and double that in some markets. The combination will increase AT&T's network density by approximately 30 percent in some of its most populated areas, while avoiding the need to construct additional cell towers. This transaction will increase spectrum efficiency to increase capacity and output, which not only improves service, but is also the best way to ensure competitive prices and services in a market where demand is extremely high and spectrum is in short supply.
Expands 4G LTE deployment to 95 percent of U.S. population — urban and rural areas
This transaction will directly benefit an additional 46.5 million Americans — equivalent to the combined populations of the states of New York and Texas — who will, as a result of this combination, have access to AT&T's latest 4G LTE technology. In terms of area covered, the transaction enables 4G LTE deployment to an additional 1.2 million square miles, equivalent to 4.5 times the size of the state of Texas. Rural and smaller communities will substantially benefit from the expansion of 4G LTE deployment, increasing the competitiveness of the businesses and entrepreneurs in these areas.
Increases AT&T's investment in the U.S.
The acquisition will increase AT&T's infrastructure investment in the U.S. by more than $8 billion over seven years. Expansion of AT&T's 4G LTE network is an important foundation for the next wave of innovation and growth in mobile broadband, ensuring the U.S. continues to lead the world in wireless technology and availability. It makes T-Mobile USA, currently a German-owned U.S. telecom network, part of a U.S.-based company.
An impressive, combined workforce
Bringing AT&T and T-Mobile USA together will create an impressive workforce that is best positioned to compete in today's global economy. Post-closing, AT&T intends to tap into the significant knowledge and expertise held by employees of both AT&T and T-Mobile USA to succeed. AT&T is the only major U.S. wireless company with a union workforce, offering leading wages, benefits, training and development for employees. The combined company will continue to have a strong employee and operations base in the Seattle area.
Consistent with AT&T's track record of value-enhancing acquisitions
AT&T has a strong track record of executing value-enhancing acquisitions and expects to create substantial value for shareholders through large, straightforward synergies with a run rate of more than $3 billion, three years after closing onward (excluding integration costs). The value of the synergies is expected to exceed the purchase price of $39 billion. Revenue synergies come from opportunities to increase smartphone penetration and data average revenue per user, with cost savings coming from network efficiencies, subscriber and support savings, reduced churn and avoided capital and spectrum expenditures.
The transaction will enhance margin potential and improve the company's long-term revenue growth potential as it benefits from a more robust mobile broadband platform for new services.
Additional financial information
The $39 billion purchase price will include a cash payment of $25 billion with the balance to be paid using AT&T common stock, subject to adjustment. AT&T has the right to increase the cash portion of the purchase price by up to $4.2 billion with a corresponding reduction in the stock component, so long as Deutsche Telekom receives at least a 5 percent equity ownership interest in AT&T.
The number of AT&T shares issued will be based on the AT&T share price during the 30-day period prior to closing, subject to a 7.5 percent collar; there is a one-year lock-up period during which Deutsche Telekom cannot sell shares.
The cash portion of the purchase price will be financed with new debt and cash on AT&T's balance sheet. AT&T has an 18-month commitment for a one-year unsecured bridge term facility underwritten by J.P. Morgan for $20 billion. AT&T assumes no debt from T-Mobile USA or Deutsche Telekom and continues to have a strong balance sheet.
The transaction is expected to be earnings (excluding non-cash amortization and integration costs) accretive in the third year after closing. Pro-forma for 2010, this transaction increases AT&T's total wireless revenues from $58.5 billion to nearly $80 billion, and increases the percentage of AT&T's total revenues from wireless, wireline data and managed services to approximately 80 percent.
This transaction will allow for sufficient cash flow to support AT&T's dividend. AT&T has increased its dividend for 27 consecutive years, a matter decided by AT&T's Board of Directors.
The acquisition is subject to regulatory approvals, a reverse breakup fee in certain circumstances, and other customary regulatory and other closing conditions. The transaction is expected to close in approximately 12 months.
Greenhill & Co., J.P. Morgan and Evercore Partners acted as financial advisors and Sullivan & Cromwell LLP, Arnold & Porter, and Crowell & Moring provided legal advice to AT&T.
Conference Call/Webcast
On Monday, March 21, 2011, at 8 a.m. ET, AT&T Inc. will host a live video and audio webcast presentation regarding its announcement to acquire T-Mobile USA. Links to the webcast and accompanying documents will be available on AT&T's Investor Relations website. Please log in 15 minutes ahead of time to test your browser and register for the call.
For dial-in access, please dial +1 (888) 517-2464 within the U.S. or +1 (630) 827-6816 outside the U.S. after 7:30 a.m. ET. Enter passcode 8442095# to join or ask the conference call operator for the AT&T Investor Relations event.
The webcast will be available for replay on AT&T's Investor Relations website on March 21, 2011, starting at 12:30 p.m. ET through April 21, 2011. An archive of the conference call will also be available during this time period. To access the recording, please dial +1 (877) 870-5176 within the U.S. or +1 (858) 384-5517 outside the U.S. and enter reservation code 29362481#.
Transaction Website
For more information on the transaction, including background information and factsheets, visit www.MobilizeEverything.com.


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It's time to get healthy and what better way to do that than to whip up a bunch of new meals for the New Year with these simple, super-quick recipes for Vegan Meals you can make in 20 minutes. All family-friendly, all flavorful and delish. Just grab a skillet, pan, or bowl and you're 20 minutes away from a delicious, healthy meal!
20 delicious salads hearty enough for dinner
42 copycat recipes from your favorite restaurants
31 healthy foods to add to your diet right now
10 tasty treats you'd never guess were gluten-free
12 fresh salsa recipes for Cinco de Mayo
Article Posted 6 years Ago


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42 U.S. Code § 300h–1 - State primary enforcement responsibility
prev | next
(a) List of States in need of a control program; amendment of list
Within 180 days after December 16, 1974, the Administrator shall list in the Federal Register each State for which in his judgment a State underground injection control program may be necessary to assure that underground injection will not endanger drinking water sources. Such list may be amended from time to time.
(b) State applications; notice to Administrator of compliance with revised or added requirements; approval or disapproval by Administrator; duration of State primary enforcement responsibility; public hearing
(A) Each State listed under subsection (a) of this section shall within 270 days after the date of promulgation of any regulation under section 300h of this title (or, if later, within 270 days after such State is first listed under subsection (a) of this section) submit to the Administrator an application which contains a showing satisfactory to the Administrator that the State—
(i) has adopted after reasonable notice and public hearings, and will implement, an underground injection control program which meets the requirements of regulations in effect under section 300h of this title; and
(ii) will keep such records and make such reports with respect to its activities under its underground injection control program as the Administrator may require by regulation.
The Administrator may, for good cause, extend the date for submission of an application by any State under this subparagraph for a period not to exceed an additional 270 days.
(B) Within 270 days of any amendment of a regulation under section 300h of this title revising or adding any requirement respecting State underground injection control programs, each State listed under subsection (a) of this section shall submit (in such form and manner as the Administrator may require) a notice to the Administrator containing a showing satisfactory to him that the State underground injection control program meets the revised or added requirement.
(2) Within ninety days after the State's application under paragraph (1)(A) or notice under paragraph (1)(B) and after reasonable opportunity for presentation of views, the Administrator shall by rule either approve, disapprove, or approve in part and disapprove in part, the State's underground injection control program.
(3) If the Administrator approves the State's program under paragraph (2), the State shall have primary enforcement responsibility for underground water sources until such time as the Administrator determines, by rule, that such State no longer meets the requirements of clause (i) or (ii) of paragraph (1)(A) of this subsection.
(c) Program by Administrator for State without primary enforcement responsibility; restrictions
If the Administrator disapproves a State's program (or part thereof) under subsection (b)(2) of this section, if the Administrator determines under subsection (b)(3) of this section that a State no longer meets the requirements of clause (i) or (ii) of subsection (b)(1)(A) of this section, or if a State fails to submit an application or notice before the date of expiration of the period specified in subsection (b)(1) of this section, the Administrator shall by regulation within 90 days after the date of such disapproval, determination, or expiration (as the case may be) prescribe (and may from time to time by regulation revise) a program applicable to such State meeting the requirements of section 300h (b) of this title. Such program may not include requirements which interfere with or impede—
(1) the underground injection of brine or other fluids which are brought to the surface in connection with oil or natural gas production or natural gas storage operations, or
unless such requirements are essential to assure that underground sources of drinking water will not be endangered by such injection. Such program shall apply in such State to the extent that a program adopted by such State which the Administrator determines meets such requirements is not in effect. Before promulgating any regulation under this section, the Administrator shall provide opportunity for public hearing respecting such regulation.
(d) "Applicable underground injection control program" defined
For purposes of this subchapter, the term "applicable underground injection control program" with respect to a State means the program (or most recent amendment thereof)
(1) which has been adopted by the State and which has been approved under subsection (b) of this section, or
(e) Primary enforcement responsibility by Indian Tribe
An Indian Tribe may assume primary enforcement responsibility for underground injection control under this section consistent with such regulations as the Administrator has prescribed pursuant to this part and section 300j–11 of this title. The area over which such Indian Tribe exercises governmental jurisdiction need not have been listed under subsection (a) of this section, and such Tribe need not submit an application to assume primary enforcement responsibility within the 270-day deadline noted in subsection (b)(1)(A) of this section. Until an Indian Tribe assumes primary enforcement responsibility, the currently applicable underground injection control program shall continue to apply. If an applicable underground injection control program does not exist for an Indian Tribe, the Administrator shall prescribe such a program pursuant to subsection (c) of this section, and consistent with section 300h (b) of this title, within 270 days after June 19, 1986, unless an Indian Tribe first obtains approval to assume primary enforcement responsibility for underground injection control.
Source(July 1, 1944, ch. 373, title XIV, § 1422, as added Pub. L. 93–523, § 2(a),Dec. 16, 1974, 88 Stat. 1676; amended Pub. L. 95–190, § 6(a),Nov. 16, 1977, 91 Stat. 1396; Pub. L. 99–339, title II, § 201(a), title III, § 302(c),June 19, 1986, 100 Stat. 653, 666.)
1986—Subsec. (c)(1). Pub. L. 99–339, § 201(a), inserted "or natural gas storage operations, or" after "production".
Subsec. (e). Pub. L. 99–339, § 302(c), added subsec. (e).
1977—Subsec. (b)(1)(A). Pub. L. 95–190inserted provisions relating to extension of date for submission of applications by any State.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.


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DailyDirt: Tuition Debt Is For Chumps?
from the urls-we-dig-up dept
- In 2011, Richard Linder got a college degree from Excelsior College for about $3,000 -- without attending any classes in person. Excelsior doesn't require graduating students to have taken any of its own courses, so Linder transferred credits (many of them free) from a variety of online classes. [url]
- Ken Ilgunas went to grad school at Duke and lived frugally in his van because he didn't want to get into debt again after paying off his undergrad loans. Ilgunas showered in the school's gym facilities, bummed electricity and internet from the libraries, and wrote a book (Walden on Wheels) about his lifestyle. [url]
- Jonathan Hood paid for his graduate education at Auburn University with a TON of mail-in rebate offers. Buying stuff, redeeming the rebates and then eBaying the stuff... it takes a lot of time, but he wrote some automation software to help him keep track of all of it (and he'll likely be able to sell that someday, too). [url]


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This track included in Dark Cinematic Music Pack
Epic cinematic composition in the style of Suspense, Dark in 100 BPM. Deep atmospheric composition is suitable for movies, tv or games.
MP3 and WAV versions included for your convenience.
To buyers:
If you like the song, but it is not appropriate for some parameters (time, tune or else) write to me via email and I will correct composition by your wishes.
If you buy my music, I'd really like to know which projects it has been used, so please send me an email through form on my main page.
Track used here: https://vimeo.com/158669723
Please, comment it and if you purchase – don't forget to rate. Thanks!
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Charles Durning
Durning was the only member of his unit to survive Omaha Beach during the landings in Normandy, France on D-Day. He fought in the Battle of the Bulge. He has more than 200 film and TV credits, including "The Sting," "The Best Little Whorehouse in Texas," "Tootsie," and most recently TNT's "Rescue Me." One of Durning's most powerful moments came during a 2007 Memorial Day Concert on PBS as he vividly recalled those harrowing hours on D-Day. Photo: Charles Durning in "Normandy: The Great Crusade."
Discovery Channel
Copyright © 2018, Hartford Courant


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StackSocial curates exclusive deals on trending and innovative products. They've partnered with the commerce team to bring you these specials. So to be clear, this post is not editorial and we make money on sales.


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WorldNetDaily Exclusive
Meet blond attorney behind Obama eligibility lawsuits
Soviet Union survivor: President spits in face of every U.S. citizen
Dr. Orly Taitz (WND photo / Chelsea Schilling)
MISSION VIEJO, Calif. – She's the blond attorney behind Obama eligibility lawsuits, a successful dentist with two offices, a second-degree black belt and a mother of three boys who speaks five languages.
Dr. Orly Taitz, a woman with a vibrant smile and an ebullient personality, has not always enjoyed an independent life filled with promise and ambition. She was born and raised in Kishinev (also spelled Chisinau), the capital of the Republic of Moldova, a country in Eastern Europe that was formerly part of the Soviet Union.
Drawing on her experiences under a communist regime, she told WND she is determined to do her part to stop America from following in the all-too-familiar footsteps of her former homeland.
Life under communism
She described her life in a communist nation: Markets were bare, people had no desire to work and the government forced young children into slave labor.
"We'd stop at the store, and the food stores were empty," she said. "I remember we had to stand in lines for hours in the cold. We were in a bus, going home and suddenly we'd see a line. We wouldn't even know what they were selling, but we knew something would be there – some food. We'd stand for two hours to buy maybe a pound of salami or a half a pound of butter."
As a young child, Taitz asked her father why the market shelves were empty.
"In America, they have everything," he would tell her. "The stores are full."
Her father explained that Americans were interested in working and received paychecks based on their productivity. However, in the Soviet Union, farmers were part of a socialist system of collective farming and were compensated equally – regardless of output.
He told her, "If a farmer is bright and hard working, at the end of the month, he will get 100 rubles. And if the farmer is a lazy bum and he does nothing, he gets the same 100 rubles."
Taitz told WND, "People had absolutely no incentive to do anything. They had no incentive to work. The best doctors were getting maybe 150 rubles. That's why the standards for medicine were so low."
Where's the proof Barack Obama was born in the U.S. or that he fulfills the "natural-born American" clause in the Constitution? If you still want to see it, join more than 350,000 others and sign up now!
Youth camps and slave labor
Republic of Moldova
She said that, much like President Obama's proposed brigade of youth organizers, the Soviet Union used children for slave labor.
"They would put us on trucks, and we would go to the countryside," she said. "We were told to go and pick tomatoes."
Parents were not allowed to homeschool their children. They were forced to enroll them in government schools. From the age of 6, all children were required to become young communists.
"You had to send your child to school, and your child had to be a member of the young communists," Taitz said. "There were no children who were not members. You had to do it. If you were one of the best, you become a member of the Communist Party. It was constant brainwashing."
She continued, "There was no choice, and people resented that. They were scared to speak up."
Most children were sent to communist youth camps, but Taitz' parents wouldn't allow her to go. Instead, they gave her stacks of math, physics and chemistry textbooks to study while her friends were away at camps.
"My parents didn't want me to be in those camps and be subjected to communist brainwashing," she said. "They wanted me to think for myself. I learned to read by myself, and my parents sent me to competitions in math, physics, chemistry and biology. I would sit and work with pages of problems, and I loved to compete."
An empty existence
Taitz as a baby with her mother in Kishinev
Practice of religion was restricted in the Soviet Union. Churches were closed and repurposed as museums of art.
"You had to be an atheist," Taitz said. "No one could go and pray. You weren't allowed to mention any religion. A lot of priests, ministers and rabbis were sent to Siberia, so people were scared. They didn't celebrate any religious holidays; they just didn't exist."
She said alcohol abuse was rampant and caused the destruction of many lives.
"One of the reasons they had such a serious problem with alcoholism was because there was nothing in people's lives. There was no God, no religion, no choice. You had to conform and comply."
During her years living in the Soviet Union, Taitz said friends would constantly talk about finding ways to break away from the system.
"They would tell me, 'This person was very inventive and built a hot-air balloon to get out from East Germany to West Germany, or somebody was able to swim across the border,'" she said. "There were always stories about how people escaped the regime."
With only one TV station in Kishinev, Taitz said reporters spewed communist propaganda.
Escaping a totalitarian regime
Orly Taitz at 20
In 1981, when she was 21, her uncle managed to escape to Israel. He sent her family papers that allowed them to join him there due to their familial relationship.
When Taitz arrived in Israel, she was stunned to discover a free-market society with full stores. In the Soviet Union, there were no fruits or vegetables in the winter. Her family survived on canned foods, bread and pierogis, or dumplings stuffed with various ingredients such as cheese and potatoes.
"I remember when a lady who came to Israel from the Soviet Union went to the store and asked, 'When will we have tomatoes?' She was thinking, maybe March or April," Taitz said.
"The clerk looked at her and said, 'Probably in an hour.'"
For a woman who had lived under a communist regime her whole life, freedom was a new concept she had only imagined after listening to her father's stories.
"It was a completely different feeling, a free feeling," she said. "There were political parties, and you got to choose whichever one you wanted. In the Soviet Union, there was only one."
She lived in Israel for several years and attended the Hebrew University of Jerusalem.
Taitz met her future husband, a man living in California who visited his family while she was a practicing dentist in Israel in 1987. Only a couple of months after their introduction, he proposed marriage, and she accepted. Her father was reluctant to let his daughter go, but he eventually relented.
"I was scared. Coming to the U.S. was a big step," she said. "I went to a new country and married a person I hardly knew. I was very scared. So, I came, and right away we drove to Las Vegas."
Still jet lagged from her flight, Taitz was nearly falling asleep as she arrived at a chapel in the center of the Las Vegas strip.
"We paid to have a limo driver act as our witness, and the minister married us," she said. "We got some pictures and sent them to my parents to let them know I wasn't living in sin."
One location of Taitz' dental practice in Southern California (WND photo / Chelsea Schilling)
Dentist, lawyer, broker and mother
Because Taitz had foreign dental training, she was required to take dental board exams to practice in the United States. When she took one of her last tests, she was pregnant with her first son.
"I was seven months pregnant with a big belly," she said. "It was pretty tough."
Taitz passed the dental boards, and her practice grew substantially. She now has two separate dental offices in Mission Viejo and Rancho Santa Margarita, Calif. Two dentists work in Taitz' offices each week to assist patients.
Taitz at her dental office (WND photo / Chelsea Schilling)
With a successful practice and a growing family, Taitz decided to enroll in law school at William Howard Taft University. She took distance courses and studied from home in the evenings.
"I just got books and tapes and studied until I passed the exams," she said. "I passed the California bar, and it is said to be one of the more difficult ones in the nation. When I passed, there was only a 50 percent passing rate."
With three young sons, Taitz volunteered at her children's school every Tuesday for 10 years and reserved evenings and weekends for her family.
When her sons enrolled in Taekwondo classes, she eagerly joined them – earning her own second-degree black belt.
With a strong desire to see the world, Taitz has traveled to 40 countries. In addition to English, she speaks Russian, Romanian, Hebrew and Spanish and has a strong understanding of German because her grandparents spoke the language.
When she sold her California home, Taitz also earned her real estate broker's license to save on commission from the sale. She said she plans to renew it when the eligibility lawsuits have been resolved.
Obama eligibility lawsuits
California Secretary of State Debra Bowen
During the recent election campaigns, Taitz paid close attention and said she grew concerned when stories about President Obama's birth simply didn't add up. She followed Philip Berg's eligibility lawsuit and several other similar complaints across the nation.
On Oct 25, 2008, she sent an e-mail to Debra Bowen, secretary of state of California, urging her to verify Obama's citizenship status before the elections.
"I wrote, 'I'm an attorney in Southern California, and I am greatly concerned about Barack Obama's eligibility,'" she said.
Taitz told Bowen she believed Obama did not have a legitimate, long-form birth certificate proving that he was born in Hawaii. She argued that if a candidate lacked proper documentation of meeting the natural-born citizen requirement, that candidate should be declared ineligible to run.
"She wrote back that there was no requirement for her to check eligibility," Taitz said. "I asked for a hearing, and I received a letter from her attorney that we would have one. But they lied and never scheduled one. It was appalling that the secretary of state was negligent, reckless, and didn't check eligibility."
Frustrated with the response she received from Bowen's office, Taitz began writing letters to every newspaper she could find. In her letters, she explained why she believed Obama was not eligible and described flaws in the vetting process.
"I wrote that Obama is not eligible to be president and that next time around, we can have Osama bin Laden on our ballots if the only thing one needs to do is write, 'I am eligible,'" she said.
After she wrote the letters, a woman contacted her at her dental office and invited her to a meeting of 200 people in Garden Grove, Calif., to discuss illegal immigration and various political issues. She attended the meeting and met Pastor Wiley Drake, radio host of "Wiley Drake in Buena Park" and vice presidential candidate for America's Independent Party.
Dr. Alan Keyes
Drake complimented Taitz on her speech and asked her to join him on his radio show. When she agreed, he asked how he could help her pursue the eligibility case.
"I said, 'From what I understand, Berg's case was not heard on the merits because they stated that he doesn't have good standing as an ordinary citizen. You are a vice presidential candidate for America's Independent Party. If you agree to be a plaintiff, we will do well."
He said, "Let's do it."
Alan Keyes, the party's nominee for president, agreed to join the lawsuit as a plaintiff. Chairman Markham Robinson added his name and brought another attorney, Gary Kreep, on board. They filed a writ of mandamus in Sacramento on behalf of Keyes, Robinson and Drake and requested that California's electors be barred from signing the Certificate of Vote until documentary proof of Obama's citizenship was produced.
As WND reported, the California court ruled that Bowen "has no 'ministerial duty' to demand detailed proof of citizenship from presidential candidates."
"I decided I couldn't change the pleadings in Alan Keyes' case, but I could file another lawsuit," she said. "So, I got seven plaintiffs and I drove to Los Angeles and filed a case there. By that time, I had a lot of supporters. A lot of people were writing to me, but I asked them to write the Supreme Court of California."
Taking her case to Supreme Court
She said, with no explanation, the court denied her lawsuit.
"I could not understand why in the world they denied it," she said. "So I decided to go straight to the U.S. Supreme Court. On Dec. 11, I flew to Washington and filed the case the next day – the last working day before the meeting of the Electoral College."
Originally, she filed with Justice Anthony Kennedy, and he denied it. She resubmitted it to Chief Justice John Roberts, and he distributed it for conference.
"On the Jan. 20, the case was on the docket, and everybody could see it," Taitz said. "Then, right after the inauguration, on Jan. 21, it disappeared. It was as if somebody was trying to please Obama by erasing the docket."
Taitz has stepped up her fight, approaching Justice Antonin Scalia during his appearance in Los Angeles and hand-delivering documents to Chief Justice John Roberts at his appearance at the University of Idaho. She also presented Roberts with the WND petition, consisting of 3,300 pages of names – more than 325,000 at the time – of people demanding the Supreme Court hear the Obama eligibility case.
Taitz updates her Defend Our Freedoms blog with information about her cases. Her latest challenge to Obama's eligibility is a Quo Warranto case submitted to U.S. Attorney General Eric Holder, a legal standard that essentially allows citizens to demand on what grounds someone in authority exercises power.
She has 10 state representatives and about 130 members of the U.S. military signed on as plaintiffs in the action.
Reliving communism
Orly Taitz (WND photo / Chelsea Schilling)
"It is interesting that when we go to court challenging Obama's eligibility, I experience such a déjà vu, like I am in the communist Soviet Union again," Taitz said. "I feel, my God, I am back in a totalitarian regime. I'm shocked by the total and complete idiocy of those judges who come up with such idiotic excuses about why they refuse to sign a subpoena – something so basic to their jobs – to get his records."
Asked what motivates her continue fighting the eligibility battle, Taitz replied, "I feel that this man is arrogantly spitting in the face of each and every American citizen. I feel like he has just spit in my face. I take it personally that he is trampling on our Constitution and on our laws."
She continued, "Having the experience that I had in the Soviet Union – seeing lack of freedom, lack of a system of justice, lack of judicial integrity, lack of press with integrity, an economic system in shambles – when I saw all that, I began fighting."
Taitz accused the mainstream media in the United States of becoming much like the Soviet Union press, because, she said, they do not provide truthful information about Obama and have pushed for his socialist society. She offered a suggestion for dealing with "detached" and "ignorant" reporters who advocate such a system.
"I would put all of them in one airplane – Rachel Maddow, Chris Matthews, Keith Olbermann, Anderson Cooper, Katie Couric, Charles Gibson, all of them. I would load a plane with 500 reporters and send them to some village in Siberia or some village in China or Mongolia or Korea or Cuba, and tell them, 'Why don't you survive there for a year,'" she said.
"I guarantee you, after a year they will come here and they'll be to the right of Rush Limbaugh. They'll think Rush Limbaugh is a communist."


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The Nicaraguan legislature voted yesterday to outlaw all abortions, making it the third country in the Western Hemisphere to outlaw abortion without exception. The legislation was approved 52-0, with nine abstentions and 29 legislators not voting. The legislation must still be signed by Nicaraguan president Enrique Bolanos, who is strongly against abortion rights and favors increasing penalties for illegal abortions; without his veto, the ban will take effect in 30 days. Nicaragua currently allows abortion if a woman's life is in danger or if the pregnancy is the result of rape or incest.
Legislators may have feared opposing the bill so close to the upcoming election on November 5 because of the strong influence of the Roman Catholic Church, which pushed heavily for the passage of the legislation, according to Reuters. While church leaders were able to sit in on the vote, womens rights activists were physically barred from entering. Hundreds of protestors gathered outside the National Assembly the day of the vote, and legislators were asked by the international community to consider the ramifications for womens human rights.
"We are outraged that leaders who claim to stand for the poor and marginalized would vote in favor a law that condemns women to die like this. Women's live[s] are worth more," said Marta María Blandón, director of Ipas Central America, an organization working to end unsafe abortion practices around the world. It is estimated 32,000 women undergo illegal abortion every year in Nicaragua, most unsafe, according to the New York Times. According to Ipas, the Nicaraguan Womens Autonomous Movement plan to file a suit challenging the constitutionality of the extreme ban.
Media Resources: Reuters 10/27/06; New York Times 10/27/06; Ipas press release 10/26/06; Associated Press 10/26/06
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Botany For Dummies
- Author: Kratz, Rene Fester
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The easy way to score your highest in botany Employment of biological scientists is projected to grow 21% over the next decade, much faster than the average for all occupations, as biotechnological research and development continues to drive job growth. Botany For Dummies gives you a thorough, easy-to-follow overview of the fundamentals of botany, helping you to improve your grades, supplement your learning, or review before a test. * Covers evolution by natural selection * Offers plain-English explanations of the structure and function of plants * Includes plant identification and botanical phenomenon Tracking a typical course in botany, this hands-on, friendly guide is your ticket to acing this required course for your major in biology, microbiology, zoology, or elementary education.