text:
To the end, a psalm of David himself.
1. What to the end
means, must not be too often repeated. For Christ is the end of the law for righteousness to every one that believes;
Romans 10:4 as the Apostle says. We believe in Him, when we begin to enter on the good road: we shall see Him, when we shall get to the end. And therefore is He the end.
2. The fool has said in his heart, There is no God
Psalm 13:1. For not even have certain sacrilegious and abominable philosophers, who entertain perverse and false notions of God, dared to say, There is no God.
Therefore it is, has said in his heart;
for that no one dares to say it, even if he has dared to think it. They are corrupt, and become abominable in their affections:
that is, while they love this world and love not God; these are the affections which corrupt the soul, and so blind it, that the fool can even say, in his heart, There is no God. For as they did not like to retain God in their knowledge, God gave them over to a reprobate mind.
Romans 1:28 There is none that does goodness, no not up to one.
Up to one,
can be understood either with that one, so that no man be understood: or besides one, that the Lord Christ may be excepted. As we say, This field is up to the sea; we do not of course reckon the sea together with the field. And this is the better interpretation, so that none be understood to have done goodness up to Christ; for that no man can do goodness, except He shall have shown it. And that is true; for until a man know the one God, he cannot do goodness.
3. The Lord from heaven looked out upon the sons of men, to see if there be one understanding, or seeking after God
Psalm 13:2. It may be interpreted, upon the Jews; as he may have given them the more honourable name of the sons of men, by reason of their worship of the One God, in comparison with the Gentiles; of whom I suppose it was said above, The fool has said in his heart, There is no God,
etc. Now the Lord looks out, that He may see, by His holy souls: which is the meaning of, from heaven.
For by Himself nothing is hid from Him.
4. All have gone out of the way, they have together become useless:
that is, the Jews have become as the Gentiles, who were spoken of above. There is none that does good, no not up to one
Psalm 13:3, must be interpreted as above. Their throat is an open sepulchre.
Either the voracity of the ever open palate is signified: or allegorically those who slay, and as it were devour those they have slain, into whom they instil the disorder of their own conversation. Like to which with the contrary meaning is that which was said to Peter, Kill and eat;
Acts 10:13 that he should convert the Gentiles to his own faith and good conversation. With their tongues they have dealt craftily.
Flattery is the companion of the greedy and of all bad men. The poison of asps is under their lips.
By poison,
he means deceit; and of asps,
because they will not hear the precepts of the law, as asps will not hear the voice of the charmer;
which is said more clearly in another Psalm. Whose mouth is full of cursing and bitterness:
this is, the poison of asps.
Their feet are swift to shed blood.
He here shows forth the habit of ill doing. Destruction and unhappiness
are in their ways.
For all the ways of evil men are full of toil and misery. Hence the Lord cries out, Come unto Me, all you that labour and are heavy laden, and I will refresh you. Take My yoke upon you, and learn of Me, for I am meek and lowly in heart. For My yoke is easy and My burden light.
Matthew 11:28-30 And the way of peace have they not known:
that way, namely, which the Lord, as I said, mentions, in the easy yoke and light burden. There is no fear of God before their eyes.
These do not say, There is no God;
but yet they do not fear God.
5. Shall not all, who work iniquity, know?
Psalm 13:4. He threatens the judgment. Who devour My people as the food of bread:
that is, daily. For the food of bread is daily food. Now they devour the people, who serve their own ends out of them, not referring their ministry to the glory of God, and the salvation of those over whom they are.
6. They have not called upon the Lord.
For he does not really call upon Him, who longs for such things as are displeasing to Him. There they trembled for fear, where no fear was
Psalm 13:5: that is, for the loss of things temporal. For they said, If we let Him thus alone, all men will believe in Him; and the Romans will come, and take away both our place and nation.
John 11:48 They feared to lose an earthly kingdom, where no fear was; and they lost the kingdom of heaven, which they ought to have feared. And this must be understood of all temporal goods, the loss of which when men fear, they come not to things eternal.
7. For God is in the just generation.
It refers to what went before, so that the sense is, shall not all they that work iniquity know that the Lord is in the just generation;
that is, He is not in them who love the world. For it is unjust to leave the Maker of the worlds, and serve the creature more than the Creator.
Romans 1:25 You have shamed the counsel of the poor, for the Lord is his hope Psalm 13:6: that is, you have despised the humble coming of the Son of God, because ye saw not in Him the pomp of the world: that they, whom he was calling, should put their hope in God alone, not in the things that pass away.
8. Who will give salvation to Israel out of Sion?
Psalm 13:7. Who but He whose humiliation you have despised? Is understood. For He will come in glory to the judgment of the quick and the dead, and the kingdom of the just: that, forasmuch as in that humble coming blindness has happened in part unto Israel, that the fullness of the Gentiles might enter in,
Romans 11:25 in that other should happen what follows, and so all Israel should be saved.
For the Apostle too takes that testimony of Isaiah, where it is said, There shall come out of Sion He who shall turn away ungodliness from Jacob:
Isaiah 59:20 for the Jews, as it is here, Who shall give salvation to Israel out of Sion?
When the Lord shall turn away the captivity of His people, Jacob shall rejoice, and Israel shall be glad.
It is a repetition, as is usual: for I suppose, Israel shall be glad,
is the same as, Jacob shall rejoice.
Source. Translated by an anonymous scholar. From Nicene and Post-Nicene Fathers, First Series, Vol. 8. Edited by Philip Schaff. (Buffalo, NY: Christian Literature Publishing Co., 1888.) Revised and edited for New Advent by Kevin Knight. <http://www.newadvent.org/fathers/1801014.htm>.
Contact information. The editor of New Advent is Kevin Knight. My email address is feedback732 at newadvent.org. (To help fight spam, this address might change occasionally.) Regrettably, I can't reply to every letter, but I greatly appreciate your feedback — especially notifications about typographical errors and inappropriate ads.


text:
The U.S. has now recorded more than 3 million new cases of COVID-19 in the month of November alone, according to a database kept by Johns Hopkins University.
According to Johns Hopkins, the U.S. has recorded at least 3.1 million cases of COVID-19 since Nov. 1 — more than 25% of all the cases the country has seen since the pandemic began.
The spike in cases has led to a concerning jump in virus-related hospitalizations across the country. According to the COVID Tracking Project, more than 83,000 people across the country are currently battling the coronavirus in a hospital — the most the country has seen since the pandemic began.
The COVID Tracking Project reports that while the entire country is seeing a spike in hospitalizations, the Midwest and South have been hit particularly hard — 69% of all COVID-19 hospitalizations across the country have occurred in those two regions.
The spike has led to a concerning increase in hospital resources. In some rural hospitals in the Upper Midwest, there aren't beds to spare.
The COVID Tracking Project also reports that there has been a significant uptick in deaths since the start of November. Since Oct. 31, the 7-day average of daily deaths has increase from 810 to 1,470. The current rate of deaths per day hasn't been seen in the U.S. since mid-May.
The concerning spike occurs as much of the country sees the weather turn colder ahead of winter months, and comes as Americans prepare to celebrate the holiday season — something health officials warn could further facilitate the spread of the virus.
The CDC has recommended that Americans not travel to celebrate Thanksgiving with loved ones and recommends against hosting large gatherings this year.
It also comes as several drug companies, including AstraZeneca, Moderna and Pfizer have all reported encouraging results from their COVID-19 vaccine trials. While the companies are all pre-producing millions of doses of the drugs prior to authorizaiton, health experts say they likely won't be widely available until spring 2021.

subset: commoncrawl


text:
Rewild Yourself
Rewild Yourself
We're not just losing the wild world. We're forgetting it. We're no longer noticing it. We've lost the habit of looking and seeing and listening and hearing.
But we can make hidden things visible, and this book features 23 spells that will bring the magic of nature much closer to home.
Mammals you never knew existed will enter your world. Birds hidden in treetops will shed their cloak of anonymity. With a single movement of your hand you can make reptiles appear before you. Butterflies you never saw before will bring joy to every sunny day. Creatures of the darkness will enter your consciousness. And as you take on new techniques and a little new equipment, you will discover new creatures and, with them, new areas of yourself that had gone dormant. Once put to use, they wake up and start working again. You become wilder in your mind and in your heart. Once you know the spells, the wild world begins to appear before you.
For anyone who wants to get closer to the nature all around them and bring it back into focus, this is the perfect read.


text:
An anti-abortion group that is facing previous federal charges said it took 115 fetuses from a medical waste company and buried 110 of them at an undisclosed location.
Washington, D.C., police, which originally said it found five fetuses in one of the group members' apartments, is continuing to investigate the case.
At a news conference Tuesday, two members of Progressive Anti-Abortion Uprising, Terrisa Bukovinac and Lauren Handy, said they got the fetal remains from a medical waste company employee who gave them the box from his truck.
The two women saw the medical waste truck, from Curtis Bay Medical Waste Services, outside Washington Surgi-Clinic, which performs medical procedures such as abortions. The women said they then took the box to Handy's apartment. In total, they claim there were 115 fetuses in the boxes.
Bukovinac said in the news conference that she asked the driver of the truck if he would get in trouble if they took one of the boxes. She says he was shaken when they told him what the contents of the box were. The two women apparently told the driver they would bury the fetuses.
"The driver thought for a second and he said, 'OK,' " Bukovinac said.
Curtis Bay Medical Waste Services told WUSA9 that it does not transport fetal remains and denied that any package was handed over to the anti-abortion group. The Baltimore-based company did not respond to NPR's request for comment.
Several members of the anti-abortion group face federal charges from 2020, when they protested at an abortion clinic. They were charged with conspiracy against rights and violating the Freedom of Access to Clinic Entrances Act.
Copyright 2022 NPR. To see more, visit https://www.npr.org.


text:
Common misconceptions portray auction as suitable only for certain types of properties. In the past, auctions were used primarily for trophy homes and agricultural holdings. In recent times they were more widely used for distressed sales to cash ready investors.
Times have changed, and the methods of auction have evolved! Our auctions offer flexible routes for sellers looking to sell quickly, heighten interest in their property and/or add security to to the selling process that 'private treaty' method of sale is not be able to offer. Below are just some of the benefits of our service that specifically help sellers looking for that additional peace of mind.
If this sounds like something that would interest you, please call our Auction Department on 091 882 121 to speak with one of our Auction Specialists without obligation. They have the experience and know-how to get you from start to sold in a transparent and seamless process. You can also request a free valuation by contacting us and a member of the Auction Team will contact you to discuss your free valuation in further detail, answering any questions you may have.
Our auctions could be the perfect solution for you to sell your house fast and securely with minimal hassle.


text:
First 'Game of Thrones' Season 6 Teaser Trolls Your Jon Snow Theories Hard
Did you think Game of Thrones would let us off the hook with just a Jon Snow-baiting Season 6 poster? Welcome to Game of Trolls, as our first official teaser trailer for Season 6 hints that our beloved ex-Lord Commander may yet Warg with his brother Bran!
It's unlikely we're seeing any official footage by the first promo for Season 6, which recounts Jon Snow's end, along with a number of other deaths and tragedies from the series, before tellingly cutting to Bran in mid-Warg. In the meantime, a voice (likely Max von Sydow's Three-Eyed Raven) monologues:
We watch, we listen, and we remember. The past is already written - the ink is dry.
Adds Bran, "They have no idea what is going to happen." Okay then!
Elsewhere of Game of Thrones Season 6, screen legend Max von Sydow has been cast as the mysterious Three-Eyed Raven to a returning Bran, while Deadwood alum Ian McShane will also appear in a limited, mysterious role, joining Richard E. Grant and The Babadook star Essie Davis as theatre troup players, four notable actors as the Tarly family, Melanie Liburd as a new Red Priestess, and Borgen star Pilou Asbæk as fan-favorite Euron Greyjoy. Apart from a list of directors, Of Monsters and Men will put in a cameo, and story logistics seemingly confirm scenes set at The Wall next year, presumably to explain this giant spoiler.
We still don't know when exactly in April Game of Thrones will premiere, but is Jon Snow's return finally out of the bag? What else might HBO reveal on the road to 2016?


text:
Does the inside of your home need repainted? Are you tired of the same old colors in your home? Have the kids beat up the house so bad that the walls need repainted? Give our painters a call so we can come out and give you a new look that will make your home look brand new.
Thank you for visiting our interior painting designs website. Please contact us with any questions or comments about our interior painting designs products or services.
ML Quality Painting
Saline , MI 48176
We would love to solve your interior painting designs needs and provide you a Service unlike any other company in Milan, MI could.


text:
Who Gave Kelly Clarkson the iCarly Audience Remote at the BBMAs?
How did Kelly Clarkson get her hands on the iCarly audience remote at the 2020 Billboard Music Awards?
The Voice coach hosted the 2020 BBMAs on Wednesday (October 14), live from the Dolby Theatre in Los Angeles. The event marked the third year she has hosted the show, but things looked completely different due to the COVID-19 pandemic—and lack of live audience.
But instead of having her jokes and monologues met with dead silence, after telling viewers that she and producers argued over whether or not to use pre-recorded crowd sound effects, Clarkson briefly and hilariously opted to use a remote control that played a variety of audience noises and responses—similar to the one featured on the iconic Nickelodeon show.
Naturally, iCarly fans noticed and immediately began asking how she snagged Sam Puckett's (played by Jennette McCurdy) remote.
"Not Kelly Clarkson using Sam from iCarly's audience remote, she's about to do some random dancing at this point," one fan tweeted.
See more reactions, below.


text:
WHY: Rosen Law Firm, a global investor rights law firm, reminds purchasers of securities of VNET Group, Inc. (NASDAQ: VNET) between April 8, 2022 and February 15, 2023, both dates inclusive (the "Class Period"), of the important February 26, 2024 lead plaintiff deadline.
SO WHAT: If you purchased VNET securities during the Class Period you may be entitled to compensation without payment of any out of pocket fees or costs through a contingency fee arrangement.
WHAT TO DO NEXT: To join the VNET class action, go to https://rosenlegal.com/submit-form/?case_id=18944 or call Phillip Kim, Esq. toll-free at 866-767-3653 or email firstname.lastname@example.com or email@example.com for information on the class action. A class action lawsuit has already been filed. If you wish to serve as lead plaintiff, you must move the Court no later than February 26, 2024. A lead plaintiff is a representative party acting on behalf of other class members in directing the litigation.
WHY ROSEN LAW: We encourage investors to select qualified counsel with a track record of success in leadership roles. Often, firms issuing notices do not have comparable experience, resources or any meaningful peer recognition. Many of these firms do not actually litigate securities class actions, but are merely middlemen that refer clients or partner with law firms that actually litigate the cases. Be wise in selecting counsel. The Rosen Law Firm represents investors throughout the globe, concentrating its practice in securities class actions and shareholder derivative litigation. Rosen Law Firm has achieved the largest ever securities class action settlement against a Chinese Company. Rosen Law Firm was Ranked No. 1 by ISS Securities Class Action Services for number of securities class action settlements in 2017. The firm has been ranked in the top 4 each year since 2013 and has recovered hundreds of millions of dollars for investors. In 2019 alone the firm secured over $438 million for investors. In 2020, founding partner Laurence Rosen was named by law360 as a Titan of Plaintiffs' Bar. Many of the firm's attorneys have been recognized by Lawdragon and Super Lawyers.
DETAILS OF THE CASE: According to the lawsuit, defendants made materially false and/or misleading statements, as well as failed to disclose material adverse facts about VNET's business, operations, and prospects. Specifically, defendants failed to disclose to investors that: (1) GenTao Capital Limited was experiencing financial difficulties and was at risk of defaulting on the facility agreement; (2) as a result, there was a substantial likelihood that Bold Ally (Cayman) Limited would acquire defendant Sheng Chen's significant ownership stake in VNET; (3) to restore defendant Sheng Chen's voting interest in VNET, VNET would issue newly created shares to defendant Sheng Chen, diluting investors' interest; and (4) as a result of the foregoing, defendants' positive statements about VNET's business, operations, and prospects were materially misleading and/or lacked a reasonable basis. When the true details entered the market, the lawsuit claims that investors suffered damages.
To join the VNET class action, go to https://rosenlegal.com/submit-form/?case_id=18944 or call Phillip Kim, Esq. toll-free at 866-767-3653 or email email@example.com or email@example.com for information on the class action.
No Class Has Been Certified. Until a class is certified, you are not represented by counsel unless you retain one. You may select counsel of your choice. You may also remain an absent class member and do nothing at this point. An investor's ability to share in any potential future recovery is not dependent upon serving as lead plaintiff.
Follow us for updates on LinkedIn: https://www.linkedin.com/company/the-rosen-law-firm, on Twitter: https://twitter.com/rosen_firm or on Facebook: https://www.facebook.com/rosenlawfirm/.
Attorney Advertising. Prior results do not guarantee a similar outcome.
View source version on businesswire.com: https://www.businesswire.com/news/home/20240226522473/en/
Laurence Rosen, Esq.
Phillip Kim, Esq.
The Rosen Law Firm, P.A.
275 Madison Avenue, 40th Floor
New York, NY 10016
Tel: (212) 686-1060
Toll Free: (866) 767-3653
Fax: (212) 202-3827


text:
Is the 'Black Widow' Movie Finally Coming in 2020?
Marvel officially started to seriously work on a Black Widow solo movie last week, when they hired Olaf's Frozen Adventure and Blacklist screenwriter Jac Shaeffer to write the script. But that's all we know about the movie, aside from Scarlett Johansson returrning to star in it. There is a chance we might get to see it as soon as 2020, though.
Buried in a Daily Mail article about Johansson's likely massive salary for the movie, the author mentions that it's "expected to hit theaters in 2020." A few years ago, Marvel nabbed three 2020 release dates for a few mystery movies, one of which is going to Guardians of the Galaxy Vol. 3 (probably the summer one). That leaves two dates, July 10 and November 6, for the studio to choose from for the Widow movie. It's also likely that, if they're still planning on it (and if he survives Infinity War) Doctor Strange 2 will also be coming that year.
Also notable in that Daily Mail piece is the subject of the piece itself: Johansson's giant takeaway from this movie. If it happens, she'd reportedly be offered a salary of around $25 million — which could be upped to $31 million with a bonus if it does well. That's still nowhere near Robert Downey Jr.'s $50 million salary for his Iron Man movies, but it would make Johansson the highest-paid actress in Hollywood by quite a lot.
Gallery – The Best Marvel Movie Posters:


text:
Bugatti Veryon =
Though you can get an Ariel Atom that's about as fast and it's $50,000 :P
Draw a Veyron in color!
Edit: The tree should stay still but if you extended the canvas further to the right it would look better.
OH SHIT. The Caterham is faster but I didn't want to look elitist. The new Atom, the 3, also came out and it should be even faster than the one tested by Top Gear.
If I make it as a computer engineer I'll help fund your race track, Nib :P
Edit: That looks like a penis.
You'd settle for that? Gee, you're so low maintenance.i'd settle for an aston v8 vantage n420


text:
Need help?
Follow Us
Enter your e-mail and password:
New customer? Create your account
Lost password? Recover password
Enter your email:
Remembered your password? Back to login
Your cart is empty
We use cookies to enhance your browsing. Do you accept them?
Garage Fitouts & Wallings
This collection is empty
Fast shipping
We work with reliable shipping providers to send your packages safely and quickly.
Satisfied or refunded
Shop with peace of mind, you can return or exchange your product within 7 days of purchase.
Top-notch support
Our staff is always available to help you choose the right products or answer questions.
Secure payments
Your payment information is 100% secure and processed by Stripe.


text:
Dan, thanks for submitting us this article :D!
It seems cool that 2 of the biggest Shonen properties involve Ninjas and Pirates. Today we will review one of them – NINJAS! If you have not heard of Naruto, then sit back because we will introduce you to this great series. If you have heard, well, still stick around as it will be entertaining for you anyway.
I will start off noting that this is not your 'normal' ninja series. Naruto is an orange haired boy (what is up with orange hair and lead characters, ref: Bleach) who has the unlucky pleasure of having a demon sealed in his body. Not just any demon, but the Nine-Tailed Fox that almost destroyed his village. To add tragedy to this, both his parents died during that fight to protect the Leaf Village. Poor kid has no parents and is feared / hated by the majority villagers for what is inside him. You would think this would destroy him, but as you will see, this is the foundation of who and what he will become.
Though this series does revolve around Naruto and the Nine-Tailed Fox, we are introduced to other characters that he interacts with. Because of this, there is an extreme amount of character introductions in the beginning which can get confusing. As the series progress however, they dwindle and are re-introduced from time to time. One character, Sasuke, will be his 'nemesis' during the series as they have a love/hate relationship. This boils over to a full blown rivalry and battle between the two to see who the best is. You also get introduced to several different Villages, the people who live there and the differences each possesses.
They use normal ninja weapons, but can also use their chakra and hand signs as well. Chakra is your spirit energy that we all posses and they use it to manifest powers for battle. They can also use this for healing as well which you will see later. The wide range of styles (Jutsu, Genjutsu, Taijutsu and Kekkei Genkei) is just stunning and really makes the show. Naruto uses a Shadow Clone Jutsu that is his favorite. I like the Elemental Jutsu's (Fire, Water, Earth, Wind, Sand and Lightning) as they add some cool flavor to the fighting scenes. Each Village also has its own style which does spice up the battles. I think the best one is the Summoning Jutsu – wish I could call for a larger than life animal buddy to help me in battle.
As the series develops, so does Naruto. He goes from a troublesome kid, to someone that is actually using his brain and brawn the right way. This is of course, a 'Coming of Age' series. Naruto not only develops emotionally, mentally and physically, but we see him conquer is inner demon (literally). He becomes someone that everyone looks up to and admires which is great seeing where he started. No matter the obstacle, Naruto keeps moving forward to 'Become the next Hokage', as he always says.
If you don't read Manga or watch Anime, this should be on your list. If you want merchandise for this series, you will have an immense pick of just about anything you can imagine (video game, toys, trading cards, jewelry, tote bags, plushies, CD's . . .).
If you have been to a convention, you would of seen someone, if not a group, cosplaying as these characters. They have such a variety of characters that it will be hard to nail down one to do. I don't cosplay (yet), but would love to do a Father/Son combo. I would cosplay Minato Namikaze, while my son would be Naruto (of course).
Let us know your thoughts on the series. If you want to cosplay, check out Mic Costumes for a great selection of characters from the series. You will get an immediate satisfaction of being transformed into your favorite character.
Next post will be about PIRATES!!
Dan from 2old4anime contributed this article.


text:
Last week's economic news included readings from Case-Shiller Home Price Indices, along with data on new and pending home sales. Weekly readings on mortgage rates and new and continuing jobless claims were also published.
Case-Shiller: Home Price GrowthHolds Steady in June
National home prices grew at a seasonally-adjusted annual pace of 4.30 percent in June, which was unchanged from May's year-over-year growth rate for home prices. The 20-City Home Price Index rose by 3.50 percent year-over-year in June.
Phoenix, Arizona reported the leading year-over-year home price growth rate of 9.00 percent. Seattle, Washington held second place with a year-over-year home price growth rate of 6.50 percent. Home prices in Tampa, Florida grew at a year-over-year pace of 5.90 percent.
Home price growth rates rose in five of 19 cities reported in the 20-City Index; the Wayne County Michigan metro area did not report for June's 20-City Home Price Index.
New Home Sales Rise as Pending Home Sales Dip in July
Sales of new homes rose for the third consecutive month in July according to the U.S. Census Bureau. July's reading of 901,000 new homes sold on a seasonally adjusted annual basis was the highest pace of sales since 2006. Sales of new homes were 36 percent higher year-over-year. Slim inventories of pre-owned homes for sale and low mortgage rates boosted new home sales, but analysts said that builders also face headwinds including higher materials costs and affordability.
Pending home sales dropped in July from June's year-over-year reading of 15.80 percent to July's reading of 5.80 percent. Ongoing concerns over COVID-19, high unemployment rates and, concerns over jobs have caused would-be-homebuyers to delay their home purchase plans.
Mortgage Rates, Jobless Claims Fall
Freddie Mac reported lower rates for fixed-rate mortgages last week with the average rate for 30-year fixed-rate mortgages falling by eight basis points to 2.91 percent. The average rate for 15-year fixed-rate mortgages also fell by eight basis points to 2.46 percent. Rates for 5/1 adjustable rate mortgages averaged 2.91 percent and were unchanged from the prior week.
New jobless claims fell to 1.01 million claims filed from the prior week's reading of 1.10 million initial claims filed. Continuing jobless claims were also lower with 14.54 million continuing claims filed as compared to the previous week's reading of 14.76 million continuing jobless claims filed.
What's Ahead
This week's scheduled economic reports include readings on construction spending, private and public sector jobs growth, and the national unemployment rate. Weekly reports on mortgage rates and jobless claims will also be released.


text:
Oblivion:The Refugees
he smell of the bay oozed through the stones of the cellar, salt and brined decay. The cellar itself had its own scents of old wine turned to vinegar, mildew, and the more exotic spices of herbs the healers had brought with them to tend to the wounded. There were more than fifty people squeezed into the big earthen room which had once been forgotten storage for the brothel above. The groaning and whimpering had ceased for now, and all was still, as if the hospital had turned into a mass grave.
"Mother," a Redguard boy whispered. "What was that?"
The boy's mother was about to answer him when there was another rolling roar from outside, which grew louder and louder, as if some great but incorporeal beast had come into the cellar. The walls trembled and dust burst from the ceiling in a rain of powder.
Unlike the last time, no one screamed. They waited until the weird, haunting sound had past, and then was replaced by the soft rumble of the distant battle.
A wounded soldier began whispering Mara's Prayer from the Doomed.
"Mankar," a Bosmer woman curled up in a cot hissed, her eyes feverish, flesh white and wet with sweat. "He is coming!"
"Who is coming?" asked the boy, grasping his mother's skirt tight.
"Who do you think, lad? The sweets monger?" a grizzled one-armed Redguard growled. "The Camoran Usurper."
The boy's mother shot an angry look at the old warrior. "She doesn't know what she's saying. She's sick."
The boy nodded. His mother was usually right. He had not yet even been born when people began whispering that the Camoran Usurper was coming towards her little village, and she had packed up their belongings to flee. Their neighbors had laughed at her, she said, saying that Rihad and Taneth would handily defeat him. Her husband, Lukar's father who he was never to meet, had also laughed at her. It was the harvest time, and she would miss out on the celebrations. But his mother, Miak-I, was right. Two weeks after she fled the village, she heard the tale that it had been obliterated during the night with no survivors. Rihad and Taneth had both fallen. The Usurper was unstoppable.
Lukar had been born and grown up in refugee camps throughout Hammerfell. He had never known a friend for more than a few days. He knew that when the sky burned red to the west, they would pack up and move east. When it burned to the south, they moved north. At last, after twelve years of moving from camp to camp, they had taken passage across the Iliac Bay to the province of High Rock and the barony of Dwynnen. There Miak-I had promised, and hoped, that they would have a peaceful, permanent home.
It was so green there, it blinded him. Unlike Hammerfell, which was only green in certain seasons and in certain places, Dwynnen was verdant year round. Until wintertide, when it began to snow, and Lukar had been frightened of it at first. He was ashamed to think of it now, when there was real danger, but the red clouds of war, the stink and pain of the refugee camp, that was familiar.
Now, the red sky was on the horizon of the bay and coming closer, and he longed for the days when a scattering of white made him cry.
"Mankar!" the Bosmer woman cried out again. "He is coming, and he will bring death!"
"No one is coming," said a pretty young Breton healer, coming to the woman's side. "Hush now."
"Hello?" came a voice from above.
The whole room, almost together as one gasped. A Bosmer limped down the shoddy wooden stairs, his friendly face very obviously not that of the Camoran Usurper.
"Sorry if I frightened you," he said. "I was told there were healers here, and I could use a little help."
Rosayna hurried to take a look at the Bosmer's wounds on his leg and chest. Dishelved [sic] but still beautiful, she was one of the favorites at the brothel, who had learned her healing skill along with her more vocational skills at the House of Dibella. She carefully but quickly pulled the rent leather cuirass, chausses, tassets, grieves [sic], and boots off him, and placed them to the side while she examined the injuries.
The old Redguard warrior picked them up and studied them. "You were in the war?"
"Next to it is probably a better way to put it," the Bosmer smiled, wincing slightly at Rosayna's touch. "Behind it, beside it, in front of it. My name's Orben Elmlock. I'm a scout. I try to avoid the real battle, so I can get back and report what I see. A good job for people who don't like the color of their own blood very much."
"Hzim," said the warrior, shaking Orben's hand. "I can't fight anymore, but I can fix up this armor if you're going to return."
"You're a leathersmith?"
"Naw, just a jack of all trades," replied Hzim, opening up a small canister of wax to prep the hard but flexible leather. "I could tell you were a scout from the armor, though. Can you tell us what you've been spying on? We've been down in here for half a day now, with no word from the outside."
"The entire Iliac Bay is one great battlefield on the waves," said Orben and sighed as Rosayna's spell began to close his jagged but shallow wounds. "We've shut off the invasion from the mouth of the bay, but I was coming from the coast, and the enemy's army is marching over the Wrothgarian Mountains. That's where I had my little scuffle. It's not too surprising, moving the flank in from the side while the front battle is occupied. It's a play right out of Camoran Kaltos's book of tricks the Hart-King borrowed."
"The Hart-King?" Lukar asked. He had been listening quietly, understanding everything except that.
"Haymon Camoran, the Camoran Usurper, Haymon Hart-King, they're all the same, lad. He's a complicated fellow, and needs more than one name."
"You know him?" Miak-I asked, stepping forward.
"Near on twenty years, before this whole black, bloody business. I was Camoran Kaltos's chief scout, and Haymon was his sorcerer and advisor. I helped them both, when they were vying for the Camoran throne, and began the conquest of - Ouch!"
Rosayna has ceased her healing. With eyes of fury, she had reversed her spell, and the closed, mended wounds were opening again, dark infections returning. She held him with surprising strength when Orben tried to pull back.
"You bastard," the healer courtesan hissed. "I have a cousin in Falinesti, a priestess."
"She's fine!" Orben yelped. "Lord Kaltos was very adamant about not harming anyone who did not pose a threat …"
"I think the people of Kvatch would disagree with that assessment," said Hzim, coldly.
"That was horrible, the worst thing I have ever seen," Orben nodded. "Kaltos wept when he saw what Haymon had done. My master did everything he could to stop it, begging the Hart-King to return to Valenwood. But he turned on Kaltos, and we fled. We are not your enemy, and we have never been. Kaltos could do nothing to prevent the horror that the Usurper has brought to the Colovian West and Hammerfell, and he has fought for fifteen years to prevent more."
The frightening bestial roar passed through the cellar again, even louder than before. The wounded could not help groaning in helpless terror.
"And what is that?" Miak-I sneered. "Another of Camoran Kaltos's tricks that the Usurper picked up?"
"It is indeed a trick, as a matter of fact," Orben yelled, above the screech. "It's a phastasm [sic] he employs to scare people. He had to use fear tactics in the beginning when his power was ascending, and he has to fall back on them now for his power is waning. That is why it took him two years to conquer Valenwood, and another thirteen to half-conquer Hammerfell. No offense to you Redguards, but it isn't only your battle prowess that has been holding him back. He does not have the support he used to have from his Master -"
The echoing roar increased in intensity before once again falling silent.
"Mankar!" the Bosmer woman groaned. "He comes, and he will destroy all!"
"His Master?" asked Lukar, but Orben's eyes had gone to the Bosmer woman, curled up in her blood-soaked cot.
"Who is she?" Orben asked Rosayna.
"One of the refugees, of course, from your friendly little war in Valenwood before you and your Kaltos changed sides," the healer replied. "I think her name is Kaalys."
"By Jephre," Orben whispered under his breath, limping over to the woman's cot and wiping the sweat and blood streaked hair from her pallid face. "Kaalys, it's Orben. Do you remember me? How did you get here? Did he hurt you?"
"Mankar!" Kaalys moaned.
"That's all she says," said Rosayna.
"I don't know what that it is," Orben frowned. "Not the Usurper, though she knew him too. Very well. She was a favorite of his."
"His favorites, you, Kaltos, her, all seem to turn against him," said Miak-I."
"That is why he will fall," replied Hzim.
Armored footfall rang along the ceiling, and the cellar door burst open. It was the captain of Baron Othrok's castle guards. "The docks are on fire! If you want to live, you'll need to take refuge at Castle Wightmoor!"
"We need help!" Rosayna called back, but she knew that the guards were needed for defense, not to help carry the sick to safety.
With ten guards who could be spared and the most able-bodied of the wounded assisting, the cellar was emptied as the streets of Dwynnen filled with smoke, and fire began to spread through the chaos. It had been a single fireball miscast out at sea striking the docks, but the damage would be tremendous. Some hours later, in the courtyard of the mighty castle, the healers were able to set up the cots and begin to tend once again to the suffering of the innocent. The first person Rosayna found was Orben Elmlock. Even with his wounds reopened, he had helped carry two of the patients into the castle.
"I'm sorry," she said as she pressed her healing hands onto his wounds. "I lost my temper. I forgot that I am a healer."
"Where is Kaalys?" Orben asked.
"She's not here?" Rosayna said, looking around. "She must have run away."
"Run away? But wasn't she injured?"
"It was not a healthy situation, but new mothers can surprise you with what they can do when it's all over."
"She was pregnant?" Orben gasped
"Yes. It wasn't such a difficult birth in the end. She was holding the boy in her arms when I saw her last. She said she had done it herself."
"She was pregnant," Orben murmured again. "The mistress of the Camoran Usurper was pregnant."
Word quickly spread throughout the castle that the battle was over, and more than that, the war was over. Haymon Camoran's forces had been defeated at sea, and in the mountains. The Hart-King was dead.
Lukar watched down from the battlements into the dark woods that surrounded Dwynnen. He had heard about Kaalys, and he imagined a desperate woman fleeing with her newborn baby in her arms into the wilderness. Kaalys would have nowhere to go, no one to protect them. She and her baby would be a refugee, like Miak-I and him had been. Reflecting back, he remembered her words.
He is coming. He is coming, and he will bring death. He will destroy all.
Lukar remembered her eyes. She was sick, but not afraid. Who was this "He" who was coming if the Camoran Usurper was dead?
"Did she say nothing else?" asked Orben.
"She told me the baby's name," Rosayna replied. "Mankar."


text:
With studios on the Craven Community College campus, Public Radio East offers listeners two distinct formats. The news and classical music format is heard on WTEB FM 89.3 and presents nearly 120 hours of classical music each week plus in-depth news weekday mornings and afternoons during National Public Radio's "Morning Edition" and "All Things Considered." "The News & Ideas Network" — heard on WZNB FM 88.5 in New Bern, 90.3 FM in Goldsboro-Kinston, 91.5 FM Atlantic Beach and 88.1 FM in Greenville — offers those NPR signature programs and more, including news from the BBC, live national programs "The Diane Rehm Show," "Here and Now" and "Fresh Air" as well as "The Sound," a weekday evening program of roots rock, Americana and contemporary folk. During weekends on all the Public Radio East frequencies, mechanics Tom and Ray Magliozzi host "Car Talk" Saturday at 10 AM, and the evening brings "A Prairie Home Companion" at 6 PM. Public Radio East is also available on WTEB HD1 and HD2.
Fill out the form below to send your comment or question to Public Radio East!


text:
These Country Couples Have Been Married the Longest
No matter what way you look at it, marriage is hard. Most of the time, even the happiest of unions is a work in progress.
Now imagine trying to keep your marriage not just alive but thriving while also nurturing a superstar career in country music. Although it may seem glamorous -- and, some of the time, it is -- being a county star also means long recording sessions, extensive tours that take you away from home, demanding promotional schedules and so, so much more.
Despite all of the demands of their careers and everyday lives, these country stars and their partners have managed to make things work for the long haul -- like, the really long haul. Some of the happy couples pictures in the photo gallery below, such as Alan Jackson and his wife Denise, met in high school!
Click through the pictures to find out how long these country couples have been married. You've gotta love long-lasting love!


text:
Back to main menu
Explore for School
Back to Schools
Explore Educators
Explore Parents & Learners
Explore for College
Back to College & University
Explore College
Explore University Students
Explore University Educators
Shop our University Store
Explore for work
Back to Work
Explore For Learning Providers
Explore For Employers
Explore For Employees
Supporting and enriching every step of your education
Together with schools and families, we're working to enhance every learning journey
Explore School
Building vocational skills to progress to higher education, apprenticeships, and rewarding careers
Explore FE College
Helping to support and enrich higher education teaching and learning for successful outcomes
Explore University
Solving the skills challenge & empowering future generations of workers
Explore Work
We've just launched our highly anticipated 2024 Pearson School Report, which brings together over 12,000+ teacher, student and sector voices on education – the challenges, solutions in action, and opportunities for the future.
Learn more
From our world-class assessment and learning experiences, to trusted certification and credentialing...
Discover Pearson businesses
At Pearson, we believe that education is a lifelong adventure. Whether you're a student, educator, or lifelong learner, our comprehensive support services are here to guide you every step of the way.
Explore support from Pearson


text:
Advanced Technology Attachment
(ATA, AT Attachment or "Integrated Drive Electronics", IDE) A disk drive interface standard based on the IBM PC ISA 16-bit bus but also used on other personal computers. ATA specifies the power and data signal interfaces between the motherboard and the integrated disk controller and drive. The ATA "bus" only supports two devices - master and slave.
ATA drives may in fact use any physical interface the manufacturer desires, so long as an embedded translator is included with the proper ATA interface. ATA "controllers" are actually direct connections to the ISA bus. Originally called IDE, the ATA interface was invented by Compaq around 1986, and was developed with the help of Western Digital, Imprimis, and then-upstart Conner Peripherals. Efforts to standardise the interface started in 1988; the first draft appeared in March 1989, and a finished version was sent to ANSI group X3T10 (who named it "Advanced Technology Attachment" (ATA)) for ratification in November 1990. X3T10 later extended ATA to Advanced Technology Attachment Interface with Extensions (ATA-2), followed by ATA-3 and ATA-4. X3T10.Last updated: 1998-10-08
Nearby terms:
Advanced Technology Attachment ♦ Advanced Technology Attachment Interface with Extensions
Try this search on Wikipedia, Wiktionary, Google, OneLook.


text:
How To Create Your First Working Budget With Quicken And Excel
Written by SamTo start off, if you haven't viewed Emily's screencast on using Quicken with your zero-based budget, you'll want to do that first.
You can receive a copy of the Working Budget excel file shown in the screencasts below by subscribing to my newsletter on the right.
Step 1 – Set up your accounts
If you choose to use Quicken to keep track of your money, I'm going to assume you already use Quicken and know how to set up your accounts. If you don't already use Quicken, I would recommend using You Need A Budget software. You can read my You Need A Budget Review or watch my screencast You Need A Budget Overview.
Step 1 is to simply set up your accounts in Quicken so do that first.
Step 2 – Allocate existing account balances
Allocate any existing account balances. There are three general ways to make your allocations.
- Funds are reserved for a specific purpose. If you already have a specific use in mind for the funds in your accounts, allocate them accordingly. For example, you may have some money reserved for a large purchase or vacation.
- Use funds for this month's budget. If you're starting your budget mid-month or are tight financially, you may need to use some or all of the money in your account for this month's budget. If that's the case start allocating the money according to the priorities you established in your Master Budget.
- Use the funds for next month's budget. If funds are neither reserved for a specific purpose nor are needed for this month's budget, put them in a "buffer" category and start building up a month's worth of expenses so you don't have to live from paycheck to paycheck. It will also will act as an insurance policy to ensure you don't overdraw on your account
You'll want to allocate funds in your Working Budget and within Quicken. Watch the screencasts below for more details.
Step 3 – Budget your income
As you receive your paychecks, enter them and allocate the total amount into your budget categories according to the priorities you established using your Master Budget. Allocate your income in both your Working Budget excel document and in Quicken. See the screencasts below.
Step 4 – Print your budget.
If you have a buffer of one full month's worth of expenses and can budget the whole month at once, print the Working Budget once all the funds are allocated. If you are allocating paycheck to paycheck, print out your Working Budget each time a new paycheck is received and allocated. Put the print outs into your financial binder.
Step 5 – Entering expenses.
You don't need to enter expenses into your Working Budget until the end of the month when you're ready to reconcile your budget. You can, if needed, enter transactions throughout the month into Quicken. You should do this if you are very tight and need to keep tabs on your accounts to ensure you don't overdraw.
In a couple of weeks I'll detail how to reconcile your budget at the end of the month. Until then you don't need to worry too much about entering transactions unless you are very tight financially and risk overdrawing your account.
That's it you are now up and running on your first working budget using Quicken and Excel. If you want a copy of the Working Budget spreadsheet, just subscribe to the newsletter and you'll be automatically emailed a link to it.
Tags: 12 Weeks, Budgeting, excel, quicken, zero based budgeting
Posted in 12 Weeks to Fiscal Fitness, Budgeting | Comments Off on How To Create Your First Working Budget With Quicken And Excel


text:
Call 609-804-9805 to book your next party rentals.
Party Rentals for Any Occasion!
Our goal is to provide you with the information and resources you need to plan for your next event. From our expert party planners and prompt delivery/set-up crews to our attention to detail and willingness to help, we are proudly recognized as New Jersey's #1 Party Rental Company.
With a full array of party needs from tents, tables and chairs, china & linens, to bounce rides & games, Petrosh's has it all. Let Petrosh's Big Top be your all occasion party rental company. We know how to make your party a success! Don't forget to send us your pics so we can share your event on social media. Please call with any questions or requests for your next party.


text:
Theories of the Universe: It's All Held Together with Strings
It's All Held Together with Strings
Congratulations! You've made it through quantum mechanics, relativity, and super-symmetry. We finally come to the most promising of all the theories of everything, superstring theory. And while there are other theories to explain the structure of the universe, such as plasma cosmology and the yet to be discussed holographic universe, as far as pure science is concerned, superstrings offer the best solution.
In the last section, "Supersymmetry, Superpartners, and Superman," the two fundamental aspects of supersymmetry—extra dimensions and superpartners—laid the foundation for discussing superstring theory. For as you'll see, the latest theory of everything relies on extra dimensions as well as the union of the two pillars of physics, quantum mechanics and general relativity. And although these extra dimensions are needed, the real key to the whole theory is the strings themselves. What are they? What are they made of? What exactly do they do? These questions will be answered in due course. So let's unravel what superstring theory is all about.
Excerpted from The Complete Idiot's Guide to Theories of the Universe © 2001 by Gary F. Moring. All rights reserved including the right of reproduction in whole or in part in any form. Used by arrangement with Alpha Books, a member of Penguin Group (USA) Inc.
To order this book direct from the publisher, visit the Penguin USA website or call 1-800-253-6476. You can also purchase this book at Amazon.com and Barnes & Noble.


text:
Take a kayak or guided tour to explore New Zealand's largest unmodified estuarine lagoon - home to more than 70 bird species, including the beautiful kotuku.
At Okarito lagoon, on the west coast of the South Island, there's a huge area of shallow open water and tidal flats just waiting to be explored. It's the perfect location for sheltered water kayaking, and there is plenty to see as you paddle along.
The lagoon is surrounded by lush native rainforest, above which rise the towering snow-capped peaks of the Southern Alps. The area is an important feeding ground for thousands of wading birds that seem relatively unruffled by the wide-eyed people drifting quietly by in kayaks.
The kotuku (white heron) is very rare here, as New Zealand is at the edge of the bird's climatic and geographic range. Each year adult kotuku come from all over New Zealand to the country's only breeding area on the Waitangiroto River. The Okarito lagoon is their main feeding ground and the permanent home for some of the population.
The kotuku is sacred to Maori people. Kotuku feathers were highly prized and used to adorn chiefs in life and death. In Maori oratory, one of the highest compliments that can be made is to liken someone to the kotuku. Maori people believe the kotuku is an inhabitant of the spirit land of Reinga and an old Maori funeral chant ends with these words 'Ko to kotuku to tapui, e Tama - e', which means 'Kotuku is now thy sole companion, oh my son'.


text:
The Digital Distributed Community Archive (the CLOCKSS Archive) has engaged the Center for Research Libraries to undertake an in-depth audit of the CLOCKSS preservation archive. CLOCKSS (Controlled LOCKSS) is a not-for-profit joint venture between the world's leading academic publishers and research libraries. Its mission is to build a sustainable, geographically distributed dark archive to ensure the long-term survival of web-based scholarly publications for the benefit of the greater global research community. The CLOCKSS Archive employs the LOCKSS (Lots of Copies Keep Stuff Safe) technology to manage the preservation of content across the CLOCKSS global network of archive nodes.
Permanent access to academic content is vital to researchers, libraries, scientists, and academics in all fields of academic endeavor. CRL's constituent academic and independent research libraries have a vested interest in the durability of the CLOCKSS Archive and in the integrity of its content.
The audit, which begins in September 2013 and is expected to conclude in May 2014, will use the Trusted Repository Audit and Certification (TRAC) metrics, published in 2007 by the National Archives and Records Administration, Research Libraries Group, and CRL. TRAC checklist criteria measure the ability of a given repository to preserve digital content in a way that serves the repository's stakeholder community.
During the audit, CRL will examine governance structures, procedures, and policies that affect sustainability of the archive, the CLOCKSS Archive's management of digital objects, and technical infrastructure and security. CRL will then report to the CLOCKSS Board of Directors regarding the archive's compliance with the TRAC metrics, identifying areas where changes or improvements might be made based on those criteria.
Members of the Certification Advisory Panel for the CRL CLOCKSS audit:
- Perry Willett (Chair), Digital Preservation Services Manager, California Digital Library
- Winston Atkins, Preservation Officer, Duke University
- Pascal Calarco, University of Waterloo
- Maliaca Oxnam, Associate Librarian, Scholarly Publishing & Data Management Team, University of Arizona
- Oya Y. Rieger, Associate University Librarian, Digital Scholarship and Preservation Services, Cornell University


text:
Weekly Flower Service
Gorgeous weekly fresh decor for your business delivered like clock-work! Enjoy the ease and beauty of flower arrangements delivered the same time every week, created just they way you like & billed monthly!
Corporate Events
From centerpieces to elaborate event décor, the Palmer Flowers team can help capture your vision. We will expertly design pieces that fit your vision, venue and budget. Palmer Flowers will work with you through every phase of the planning, design, delivery, set-up and removal.
Corporate Gifts
Palmer Flowers can help you pick and send the gift that will set your company apart. Fresh flowers, plants, permanent botanicals and gift baskets, our staff will take the time to help you find the perfect gift for any occasion.


text:
Spanish culture is widely known for Flamenco music and dance, bullfights, fantastic beaches and lots of sunshine. But what is Spain known for? It has much more to offer than that. It is - and has been for thousands of years, one of the cultural centers of Europe.
"Spain is different!", Spaniards use to say. They don't specify compared to what: to the rest of Europe, to the rest of the world, or even to itself? We don't know either, but we do our best to supply you with lots of information about Spain´s culture so you can find the answer to this question and many others by yourself.
Spain has an extraordinary artistic heritage. The dominant figures of the Golden Age were the Toledo-based artists El Greco and Diego Velázquez. Francisco de Goya emerged in the 18th century as Spain's most prolific painter and he produced some wonderfully unflattering portraits of royalty. The art world in the early 20th century was influenced by a remarkable group of Spanish artists: Pablo Picasso, Juan Gris, Joan Miró and Salvador Dalí, ambassadors of the artistic culture in Spain.
Spain's architecture ranges from prehistoric monuments in Minorca in the Balearic Islands, to the Roman ruins of Merida and Tarragona, the decorative Lonja in Seville, Mudéjar buildings, Gothic cathedrals, castles, fantastic modernist monuments and Gaudí's intricate fabulist sculptures in Barcelona. They are all representative of the culture of Spain.
Another example of culture in Spain is the invention of the Spanish guitar, which was invented in Andalusia in the 1790's when a sixth string was added to the Moorish lute. It gained its modern shape in the 1870's. Spanish musicians have taken the humble guitar to dizzying heights of virtuosity and none more so than Andrés Segovia (1893-1997), who established classical guitar as a genre. Flamenco, music rooted in the cante jondo (deep song) of the gitanos (gypsies) of Andalusia, is experiencing a revival. Paco de Lucia is the best known flamenco guitarist internationally.
His friend Camarón de la Isla was, until his death in 1992, the leading light of contemporary cante jondo. In the 1980s flamenco-rock fusion (a.k.a. "gypsy rock") was developed by the likes of Pata Negra and Ketama, and in the 1990s Radio Tarifa emerged with a mesmerizing mix of flamenco and medieval sounds.


text:
Originally home to the first naval base on the West Coast (established 1854), Mare Island now houses "The Wet Mile," a group of new breweries, wineries, distilleries, artists, museums and craftspeople committed to preserving history and providing visitors with incredible memories and tastes. The Wet Mile operates in historical buildings originally used for storing coal, housing officers, or hiding some of the Cold War's most secret documents. Visitors hoping to experience The Wet Mile are encouraged to "Wander the Wet Mile" on Sundays, when the founding companies open their doors, workshops and tasting rooms from 12:00 p.m. to 4:00 p.m. Businesses on Mare Island welcome visitors on other days of the week, but Sundays will offer something special: artisans affiliated with The Wet Mile.
The Wet Mile kicks off with its weekly signature event beginning Sunday, November 10 with "Wander the Wet Mile Sundays," giving visitors an opportunity to explore the attractions, tastes, and wares on Mare Island, including tastings, tours, galleries, exhibits and entertainment.
Participating businesses include:
- Savage & Cooke American Distillery
- Mare Island Brewing Co. Coal Shed Brewery
- Mare Island Art Studios
- Vino Godfather Winery
- Ferry Street Wine & Spirits
- Mare Island Museum
Many of the attractions featured on Wet Mile Sundays are free of charge and include tours, tastings, art classes, exhibits, and food trucks. For more information on the Wet Mile, visit their website.


text:
Or search by topic
We have a game which has a number of discs in seven different colours. These are kept in a flat square box with a square hole for each disc. There are $10$ holes in each row and $10$ in each column. So, there would be $100$ discs altogether, except that there is a square booklet which is kept in a corner of the box in place of some of the holes.
We haven't drawn a grid to show all the holes because that would give the answer away!
Half ($\frac{1}{2}$ ) of the discs are red, $\frac{1}{4}$ are black and $\frac{1}{12}$ are blue.
One complete row (of $10$ holes) of the box is filled with all the blue and green discs.
One of the shortened rows (that is where the booklet is) is exactly filled with all the orange discs.
Two of the shortened rows are filled with some of the red discs and the rest of the red discs exactly fill a number of complete rows (of $10$) in the box.
There is just one white disc and all the rest are yellow.
How many discs are there altogether?
What fraction of them are orange?
What fraction are green? Yellow? White?


text:
Now it's easier than ever to pump your cock to a bigger and better size! Penis pumps are the most advanced, non-surgical erection enhancers on the market. XLsucker is a plastic cylinder that fits over your penis and helps you get an erection – or a bigger erection – by suction. As the air in the cylinder is sucked out, the vacuum pulls your penis into the cylinder and more blood rushes into the penis. After removing the cylinder, the result is a temporarily bigger dick and a more impressive erection!
Built to add length and girth to the penis, or achieve and maintain an erection. XLsucker is available in three colours and comes with bulb pump. XLsucker creates a vacuum in the chamber which then draws blood to the penis making it larger. Pump users usually report an increase in their length or girth after regular penis pump usage.
For the best effect, you'll want to start slow. Apply a little lube to the base of the pump to create suction and a good seal. Slide your penis (but not the testicles) into the 5 cm wide, 19.5 cm deep cylinder, squeeze the pump bulb slowly and watch your penis grow. For beginners, release after about 10 minutes using the Quick-release valve which lets you control the intensity!
Pay less than other pumps with this easy-to-use one-step enhancement system! Quality and low price in a great pump! You'll find that pumping also increases intense sensations for masturbation or sex with a partner.
Never pump to the point where it becomes painful! Pumping is meant to be a fun experience!


text:
What are the features of the different types of Nike shoes?
● Basketball Shoes - Basketball players do a lot of twisting, turning, and jumping. Their shoes feature a large platform heel to absorb the shock of jumping along with excellent ankle support.
● Running Shoes - Running is all about reducing the amount of weight on your feet. You need more flexible soles to handle rough or uneven surfaces. They feature a lower heel than basketball shoes, but still need impact support.
● Training Shoes - Training shoes are for wearing to the gym. They feature lower heels for a flatter sole so you have more flexibility when moving side to side, and more flexibility when lifting weights.
● Tennis Shoes - Tennis shoes are much like training shoes and are noted for their lateral support. Some players like to get right up to the net and prefer a reinforced toecap on their shoes.
How to choose the right Nike shoes.
- Decide what you want the shoes for. Different sports require shoes that are tailored to support your feet differently.
- Measure your feet so you know the size and width you need.
- Choose your favorite style.
- Pick a color.
What to wear with your Nike shoes; Nike clothing and accessories
● Nike pants - Designed for people with an active lifestyle; Nike pants offer a wide range of features for all kinds of activities. There are tights for better support, and lightweight pants for running. Nike sweat pants help moderate your temperature and keep sweat away from your body.
● Nike Jackets - Nike produces a wide range of outerwear from warm up jackets and windbreakers to thermal outerwear. From the aeroloft golf vest to windrunner jacket there are Nike jackets for all outdoor activities.
● Nike Compression Gear - Nike compression tops, tights, and shorts provide muscular support for both physical activity and recovery. Compression gear ensures more blood flow while you're exercising, so you feel better once you're done.
● Nike Socks - When it comes to taking care of your feet, shoes are only part of the answer. Nike socks not only provide extra cushioning for your feet, but they also wick moisture away so your feet stay dry all day.
● Nike Backpacks and Bags - Carry your gear in style with Nike bags and backpacks.


text:
Non-Destructive Testing of Welds
Ensure the Quality and Strength of Your Welds
TÜV Rheinland has highly qualified inspectors who can perform non-destructive testing (NDT) of welds – either in house or at field locations – to assure the quality of your welds.
Our inspectors are certified in accordance with ISO and SNT-TC-1A. All to ensure that the applicable standards are being met by inspecting the surface and the subsurface of your welds.
In addition to weld testing using all conventional NDT methods, we offer high temperature pre-service weld testing using time of flight diffraction (TOFD) in order to detect flaws in partially filled welds. This enables early failure detection allowing necessary repairs to be done during the welding process.
Benefits of our Non-Destructive Weld Testing Services at a Glance
With non-destructive weld testing from TÜV Rheinland, you can be sure of:
- Compliance with local government and legal requirements.
- Conforming to standards and specifications.
- Quality control and high-quality standards.
- Fast in-process inspection at field locations.
- Finding and repairing flaws quickly on site before shipment.
- Thorough, preparation and planning of the inspection procedure.
- Digitized inspection records for future reference and verification.
- Reduced risk of company liability with documented safety standards.
- Accurate detection of weld root erosion in existing welds.
- TÜV Rheinland's exclusive, one-stop service.
Please contact us at TÜV Rheinland to learn more about how our non-destructive weld testing services can benefit your company.
Our Non-Destructive Weld Testing Services
A welded structure is only suitable for a certain application when operational conditions are taken into account during design and fabrication. Inspections and testing can provide assurance that applicable standards are being met. Our weld testing is performed in accordance with ISO and SNT-TC-1A standards along with many other applicable standards.
NDT experts at TÜV Rheinland provide the following specialized weld testing services required to assure conformance and safety of welds:
- Visual inspection (VT)
- Radiographic testing (RT)
- Ultrasonic testing (UT)
- Magnetic particle testing (MT)
- Liquid penetrant testing (PT)
- Eddy-current testing (ET)
- Phased Array (PA)
- Time of flight diffraction (ToFD)
In addition to the non-destructive testing of welds, we provide a number of destructive tests to examine the mechanical, chemical, and metallurgical properties of a weld by breaking, deforming, or chemically processing test specimens removed from the welded joint. These tests include: strength testing, load testing, bend testing, macro testing, tensile testing and impact testing.
Non-Destructive Testing of Partially Filled Welds
Having spent several years developing methods to carry out the inspection of partially filled welds during the construction process at the preheat temperature, we can now offer specific competences in the field of inspection under high temperature conditions. Our inspection services enable you to make informed decisions regarding necessary repairs and maintenance and assure you that the remaining weld fill can be completed while minimizing risk of expensive repair later.
Our inspection procedure is thoroughly planned and prepared with the highest level of respect for your health, safety and environment (HSE) rules.
More Information about Non-Destructive Weld Testing
Non-destructive testing (NDT) of welds can be performed in-house or at field locations and may involve various NDT inspection services. Tests are determined by weld configuration and accessibility. By performing these inspections, we can assess welder performance according to welding procedure.
We also provide consulting and training in weld testing, allowing companies to achieve their goals in meeting industry standards for qualifications of welders and welding procedures for most materials:
Additional Welding Technology Services
Our experts support you with comprehensive engineering services that cover the full range of welding activities:
- Welding engineers on staff for consulting
- Technical training and seminars
- Witnessing
- Failure analysis
- Fatigue testing
Find out more about our welding technology services.
NDT Consultancy and Level III Services
Keeping in mind that the advantages of any particular inspection method can only be realized after having considered all important and relevant aspects, our NDT consultancy service ensures you the most appropriate solution. We help you select the method and application that fits best to your specific situation and project.
In addition, our Level III team can support you with ultrasonic procedure validation, ultrasonic technique modelling, dispute arbitration, preparing and managing written practices and expert analysis. We aim to achieve customer satisfaction by offering quality service.


text:
The Lenten Connection
by William Saunders – Catholic Exchange
Lent is a special time of prayer, penance, sacrifice and good works in preparation of the celebration of Easter. In the desire to renew the liturgical practices of the Church, The Constitution on the Sacred Liturgy of Vatican Council II stated, "The two elements which are especially characteristic of Lent — the recalling of baptism or the preparation for it, and penance — should be given greater emphasis in the liturgy and in liturgical catechesis. It is by means of them that the Church prepares the faithful for the celebration of Easter, while they hear God's word more frequently and devote more time to prayer".
The word "Lent" itself derives from the Anglo-Saxon words lencten, meaning "spring," and lenctentid, which literally means not only "springtide" but also was the word for "March," the month in which the majority of Lent falls.
Since the earliest times of the Church, there is evidence of some kind of Lenten preparation for Easter. For instance, St. Irenaeus wrote to Pope St. Victor I, commenting on the celebration of Easter and the differences between practices in the East and the West.
[button open_new_tab="true" color="accent-color" hover_text_color_override="#fff" image="default-arrow" size="large" url="https://johnxxiii.net/wp-content/uploads/2023/03/Bulletin031223w.pdf" text="DOWNLOAD THE BULLETIN" color_override=""]When Rufinus translated this passage from Greek into Latin, the punctuation made between "forty" and "hours" made the meaning to appear to be "40 days, 24 hours a day." The importance of the passage, nevertheless, remains that since the time of "our forefathers" — always an expression for the Apostles — a 40-day period of Lenten preparation existed. However, the actual practices and duration of Lent were still not homogeneous throughout the Church.
Lent became more regularized after the legalization of Christianity in A.D. 313. The Council of Nicea, in its disciplinary Canons, noted that two provincial synods should be held each year, including "one before the forty days of Lent." St. Athanasius in this "Festal Letters" implored his congregation to make a 40-day fast prior to the more intense fasting of Holy Week. St. Cyril of Jerusalem in his Catechectical Lectures, which are the paradigm for our current RCIA programs, had 18 pre-baptismal instructions given to the catechumens during Lent. St. Cyril of Alexandria in his series of "Festal Letters" also noted the practices and duration of Lent, emphasizing the 40-day period of fasting.
Finally, Pope St. Leo preached that the faithful must "fulfill with their fasts the apostolic institution of the forty days," again noting the apostolic origins of Lent. One can safely conclude that by the end of the fourth century, the 40-day period of Easter preparation known as Lent existed, and that prayer and fasting constituted its primary spiritual exercises.
Of course, the number "forty" has always had special spiritual significance regarding preparation. On Mount Sinai, preparing to receive the Ten Commandments, "Moses stayed there with the Lord for forty days and forty nights, without eating any food or drinking any water…." (Ex 34:28). Elijah walked "forty days and forty nights" to the mountain of the Lord, Mount Horeb (another name for Sinai) (1 Kgs 19:8). Most importantly, Jesus fasted and prayed for "40 days and 40 nights" in the desert before He began His public ministry (Mt 4:2).
Once the 40 days of Lent were established, the next development concerned how much fasting was to be done. In Jerusalem, for instance, people fasted for 40 days, Monday through Friday, but not on Saturday or Sunday, thereby making Lent last for eight weeks. In Rome and in the West, people fasted for six weeks, Monday through Saturday, thereby making Lent last for six weeks. Eventually, the practice prevailed of fasting for six days a week over the course of six weeks, and Ash Wednesday was instituted to bring the number of fast days before Easter to 40.
The rules of fasting varied. First, some areas of the Church abstained from all forms of meat and animal products, while others made exceptions for food like fish. For example, Pope St. Gregory, writing to St. Augustine of Canterbury, issued the following rule: "We abstain from flesh, meat, and from all things that come from flesh, as milk, cheese, and eggs."
Second, the general rule was for a person to have one meal a day, in the evening or at three in the afternoon. These Lenten fasting rules also evolved. Eventually, a smaller repast was allowed during the day to sustain one's strength for manual labor. Eating fish was allowed, and later eating meat was also allowed through the week except on Ash Wednesday and Friday.
Dispensations were given for eating dairy products if a pious work was performed, and eventually this rule was relaxed totally. (However, the abstinence from even diary products led to the practice of blessing Easter eggs and eating pancakes on Shrove Tuesday, the day before Ash Wednesday.)
Over the years, modifications have been made to the Lenten observances, making our practices not only simple but also easy. Ash Wednesday still marks the beginning of Lent which lasts for 40 days, not including Sundays. The present fasting and abstinence laws are very simple: On Ash Wednesday and Good Friday, the faithful fast (having only one full meal a day and smaller snacks to keep up one's strength) and abstain from meat; on the other Fridays of Lent, the faithful abstain from meat.
People are still encouraged "to give up something" for Lent as a sacrifice. (An interesting note is that technically on Sundays and other solemnities like St. Joseph's Day [March 19] and the Annunciation [March 25], one is exempt and may partake of whatever has been offered up for Lent. Nevertheless, concerning the Sunday exemption, I was always taught, "If you gave something up for the Lord, tough it out. Don't act like a Pharisee looking for a loophole.") Moreover, an emphasis must be placed on performing spiritual works, like attending the Stations of the Cross, attending daily Mass, making a weekly holy hour before the Blessed Sacrament, taking time for personal prayer and spiritual reading, and most especially making a good confession and receiving sacramental absolution.
Although the practices may have evolved over the centuries, the focus remains the same: to repent of sin, to renew our faith and to prepare to celebrate joyfully the mysteries of our salvation during Holy Week.


text:
Socialism leads to the politicization of society. Hardly anything can be worse for the production of wealth.
Socialism, at least its Marxist version, says its goal is complete equality. The Marxists observe that once you allow private property in the means of production, you allow differences. If I own resource A, then you do not own it and our relationship toward resource A becomes different and unequal. By abolishing private property in the means of production with one stroke, say the Marxists, everyone becomes co-owner of everything. This reflects everyone's equal standing as a human being.
The reality is much different. Declaring everyone a co-owner of everything only nominally solves differences in ownership. It does not solve the real underlying problem: there remain differences in the power to control what is done with resources.
In capitalism, the person who owns a resource can also control what is done with it. In a socialized economy, this isn't true because there is no longer any owner. Nonetheless the problem of control remains. Who is going to decide what is to be done with what? Under socialism, there is only one way: people settle their disagreements over the control of property by superimposing one will upon another. As long as there are differences, people will settle them through political means.
If people want to improve their income under socialism they have to move toward a more highly valued position in the hierarchy of caretakers. That takes political talent.
Under such a system, people will have to spend less time and effort developing their productive skills and more time and effort improving their political talents.
As people shift out of their roles as producers and users of resources, we find that their personalities change. They no longer cultivate the ability to anticipate situations of scarcity to take up productive opportunities, to be aware of technological possibilities, to anticipate changes in consumer demand, and to develop strategies of marketing. They no longer have to be able to initiate, to work, and to respond to the needs of others.
Instead, people develop the ability to assemble public support for their own position and opinion through means of persuasion, demagoguery, and intrigue, through promises, bribes, and threats. Different people rise to the top under socialism than under capitalism. The higher on the socialist hierarchy you look, the more you will find people who are too incompetent to do the job they are supposed to do. It is no hindrance in a caretaker politician's career to be dumb, indolent, inefficient, and uncaring. He only needs superior political skills. This too contributes to the impoverishment of society.
The United States is not fully socialized, but already we see the disastrous effects of a politicized society as our own politicians continue to encroach on the rights of private property owners. All the impoverishing effects of socialism are with us in the U.S.: reduced levels of investment and saving, the misallocation of resources, the over-utilization and vandalization of factors of production, and the inferior quality of products and services. And these are only tastes of life under total socialism.
This Mises Institute article was republished with permission. [Excerpted from Why Socialism Must Fail, published in The Free Market Reader.]
Image Credit: By Bjørn Christian Tørrissen (Own work by uploader, http://bjornfree.com/kim/ ) [CC BY-SA 3.0 ( http://creativecommons.org/licenses/by-sa/3.0 )], via Wikimedia Commons]
2 comments


text:
Robert Downey Jr. Wants A 'Sherlock Holmes' Cinematic Universe
Robert Downey Jr. is interested in creating his own cinematic universe — scratch that, mysteryverse — centered around his Sherlock Holmes franchise. Starting in 2009 with Sherlock Holmes and following up in 2011 with Sherlock Holmes: A Game of Shadows, Downey Jr. established himself as the Sir Arthur Conan Doyle character. Now, in advance of Sherlock Holmes 3, the Iron Man actor is planning ahead. According to Fast Company, both Downey Jr. and his wife/producing partner Susan Downey shared their enthusiasm for a Sherlock Holmes cinematic universe at a recent panel-style interview.
"Why do a third movie if you're not going to be able to spin off into some real gems of diversity and other times and elements?" said Downey Jr. when asked about Sherlock Holmes 3. He continued to specify that the world doesn't currently have a cinematic universe in the mystery genre, and that Sherlock Holmes could fill that slot. "At this point, we really feel that there is not a mystery-verse built out anywhere, and Conan Doyle is the definitive voice in that arena, I think, to this day," he said.
Downey added that she thinks Sherlock Holmes has what it takes to expand into the realm of television. "We think there's an opportunity to build it out more. Spin-off characters from a third movie, to see what's going on in the television landscape, to see what Warner Media is starting to build out, things with HBO and HBO Max," she stated.
For the past decade, Downey Jr. has studied the the art of the cinematic universe in the form of Marvel. However, Downey Jr. made it clear that the MCU is merely inspiration, not a template. "We're not repeaters, we don't want to just do what's been done somewhere else," he said. "But I think the model itself has become much more dimensionalized than it was before."
Gallery — Movies That Inspired The Marvel Cinematic Universe:


text:
2nd Gen AMD EPYC are a new breed of server processors which sets a higher standard for data centers.
Groundbreaking design makes AMD EPYC #1 in performance across industry standard benchmarks, holding 80 world records to date. Performance you can count on to propel your modern data center workloads. Hardened at the Core protection helps defend against side-channel attacks and EPYC's secure encrypted virtualization features help keep your data safe. The processors agility helps you manage new deployments and changing workloads, with the system resources you need, simply and cost-effectively. AMD is the server processor company you can count on for innovation and leadership today and into the future.
Performance Leadership
Virtually everything runs better on AMD EPYC 7002 Series powered servers. Whether you run enterprise applications, virtualized and cloud computing environments, software-defined infrastructure, high-performance computing, or data analytic applications. EPYC processor-based systems are #1 on industry benchmarks, including those measuring integer, floating-point, virtualization, database, and HPC performance. AMD EPYC 7742 processor has set new world records that establish AMD as THE performance leader.
The secret is under the hood
AMD Infinity Architecture is a hybrid multi-die architecture that is reaching new heights with AMD EPYC 7002 Series processors. AMD Infinity Architecture now decouples two streams: eight dies for the processor cores, and one I/O die that supports security and communication outside the processor. With the agility to deliver the leading-edge process technology for CPU cores while letting I/O circuitry develop at its own rate, new capabilities can be brought to market faster with EPYC because its die design is not monolithic. This has allowed EPYC to race to leadership in the market and continue to innovate in the future.
Forged from the finest silicon
AMD is first to market an x86 processor based on 7nm technology. With double the core density and optimizations that improve instructions per cycle, the result is 4x the Floating-Point performance of 1st Gen AMD EPYC.
7nm process technology also brings energy efficiency. 2nd Gen AMD EPYC can provide the same performance at half the power consumption.
EPYC by the numbers
AMD EPYC has been engineered for data centers that rely on CPU performance. From oil and gas exploration, to in-memory databases, to big data analytics to production rendering to standard data center applications, highly parallel workloads have more cores to work with. AMD EPYC 7002 generation processors scale from 8 to 64 cores (16 to 128 threads per socket). No other x86 vendor today enables such a core density in the market.
Be top of the security chain
AMD EPYC is Hardened at the Core with advanced security features. It is the first server CPU with an integrated and dedicated security processor providing the foundation for Secure Boot, Secure Memory Encryption (SME) and Secure Encrypted Virtualization (SEV). So you can worry less about data risk and focus more on running your business.
Enabling software boot without corruption
The AMD EPYC processor secure root of trust is designed to validate the initial BIOS software boot without corruption. In virtualized environments, you can cryptographically check that your entire software stack is booted without corruption on a cloud server or services you choose.
Restrict internal vulnerabilities
With encrypted memory, attacks on the integrity of main memory (such as cold-boot attacks) are inhibited because any data obtained is encrypted. High-performance encryption engines integrated into the memory channels help speed performance. All of this is accomplished without modifications to your application software.
Safeguarding virtual and cloud infrastructure
2nd Gen EPYC helps safeguard privacy and integrity by encrypting each virtual machine with one of up to 509 unique encryption keys known only to the processor. This aids in protecting confidentiality of your data even if a malicious virtual machine finds a way into your virtual machines memory, or a compromised hypervisor reaches into a guest virtual machine.
All-in feature set
AMD takes pride in having transparent relationships with its partners and customers. This means having an all-in feature set that isnt contrived to extract higher prices from customers.
With AMD EPYC, you have the agility to choose the processor your application requires without worrying about whether an important feature or capability is included. Whatever the number of cores you choose, youll have the I/O, memory, and memory bandwidth to accomplish what you need.
First-to-market PCIe 4.0 readiness
AMD EPYC is the first and only current x86-architecture server processor supporting PCIe 4.06. PCIe 4.0 delivers double the I/O performance over PCIe 3.0. You can use 128 lanes of I/O to double the network bandwidth that ties together HPC clusters and satisfies voracious needs for east-west bandwidth. For other application needs and in virtualized environments, you can connect with higher speed to GPU accelerators, NVMe drives, and you can even use integrated disk controllers to access spinning disks without the typical bottleneck of a PCIe RAID controller.
X86 compatibility
You can have confidence in AMD EPYC 7002 generation processors because virtually all software will just work. We work with the open source community and major software vendors to help ensure your applications and enabling software will work exceptionally well with EPYC. The broad ecosystem of open tools and libraries are more reasons why top cloud providers such as AWS, Microsoft Azure, Oracle Cloud are providing services to customers based on AMD EPYC processors.
1-Socket EPYC server advantage
Traditional CPUs typically must scale up to a 2-socket server to overcome an imbalance of resources. With AMD EPYC, 1-socket servers satisfy most of your workload needs, helping you increase density and reduce capital, power, and cooling expenses.
With a 1-socket EPYC server, you can cut licensing costs up to 50% with per-socket software such as VMware vSphere or vSAN.
2.5 GHz
Socket SP3
7 nm
3.35 GHz
3200 MHz
204.8 GB/s
Not available
Not available


text:
Heath Ledger's death in 2008 is another tragic story of an extremely talented artist gone too young. The unfortunate circumstances of his death compounded the complexity of his estate, leaving lawyers and family in a difficult position.
Ledger's global fame, his life straddled between Australia and the U.S., complicated the passing of his considerable estate. The situation morphed into a riddle rivaling his famous portrayal of the Joker. Was he an Australian citizen or an American landed immigrant? He had created a will, but since then had a daughter with a partner he wasn't legally married to. Every angle on his estate distribution resulted in different tax approaches.
Celebrity status aside, gifting and estate plans can become their own thorny questions for investors.
Let's look at estate and gift taxes and how to approach them. The fairly simple and utterly human act of giving something to someone is more complex than it might seem, especially when complicated by death and inheritance.
Taxes on Giving – What?
Why do you have to pay taxes on money you're giving away? It's yours! This may be your initial question: Why is it the government's business how much I give and to who?
Giving and exchanging property and assets has been used often as a tax dodge, and the government wised up. Essentially, money-savvy wealth builders were able to gift and re-gift assets to shrink their tax footprint. They also used inheritances as a tax shelter, and passed on a dynasty of wealth essentially under the radar.
So the federal gift tax was imposed as a safeguard against moving large amounts of wealth around to avoid taxes. But there are a few things to keep in mind before you rewrite your will.
First of all, large amounts of wealth. As we'll see, there's a long way to go before you get into taxable territory. Second, this is a lifetime cumulative amount. There's not a low amount you hit every year that rockets you into taxes over and over. Third, inheritances aren't considered income, so you don't have to worry about Junior having to pay taxes on the family farm, at least at the initial transfer.
Gift and Estate Tax – The Basics
There are essentially two figures you need to know that guide this whole discussion:
- $15,000 – Annual Gift Tax exemption
- $11.58 million – Lifetime Exemption Amount or Estate Exemption amount.
Put those two figures in your pocket. Although the topic may seem daunting when you first see it, as financial issues can often be, it's relatively simple at its root.
This is the annual gift tax exclusion, which falls into the "giving while you're living" category. Now, a lot of us may not be thinking of passing a check for 15 grand to our nephew for his birthday, but think twice about it.
Maybe not raw cash, but what if you're giving a summer home to a relative? What if you're passing on your prize Ford Mustang – valued at $26,000 but emotionally priceless – because you're no longer driving or need the garage space? That could take you above $15K fairly quickly.
But don't pull back on those gifts quite yet. The issue at this point is mostly paperwork, not taxes. Whatever you give above the annual exclusion takes you into the lifetime exemption, which we'll discuss below. The immediate consequence here is paperwork – you have to fill out a Form 709 to let the IRS know you're above the amount.
Keep in mind that this exclusion is per recipient. You could give $15,000 to each of your dozen nieces and nephews that year and never touch the exemption threshold. It's also a per giver amount. So if you and your spouse want to gift $30,000, give $15,000 from each of you and you won't trouble the threshold.
$11,580,000 (At the Moment)
Once you rise above that threshold of $15,000 and file your Form 709, your Lifetime Exemption Amount comes into play. This is where you start to tally toward taxes. So, you give that prize Mustang worth $26,000 to your favorite nephew, and you end up with $9,000 counted against your lifetime exemption.
But the exemption, at least right now, is set at $11.58 million. That's a lot of Mustangs!
The lifetime exemption is just that – a lifetime. You can give $11.58 million stretched over your entire life before you start getting taxed on it. That's not an annual amount, but the complete giving amount for your four score on earth.
Again, the dollar number may seem astronomical to many of us. That might be more money than you'll ever have and certainly more than you plan on giving away. However, think of it in terms of property and businesses. That Gold Coast property you got for a song in the '70s has quintupled in value; the small business you own is now a chain. These items can add up quickly.
Estate Tax Exemption – A Mirror Amount
Right now, the lifetime exemption amount mirrors the Estate Tax Exemption amount. That is, they are both $11.58 million, but that's in total.
Consider this scenario. Sally is generous with her kids, gifting them all sizable amounts to help pay for their first houses, start businesses or whatever investments they see fit. She ends up, after seven kids' worth of generosity, giving away $2 million in all.
Then she meets with her financial advisor to review her estate plan. She's gifted $2 million already, leaving her with $9.58 million that she can give the kids without incurring any kind of estate tax. This makes $11.58 million in total for her lifetime and estate giving.
Tax Cuts and Jobs Act Impact on Gift Tax – Act Now!
The estate tax exemption is higher than ever and the lifetime exemption mirrors it because of the Tax Cuts and Jobs Act of 2017. In 2017, the exemption was $5,490,000. In 2018, it almost doubled to $11,180,000. It's been going up slightly every year since as it's adjusted for inflation.
But this won't last forever. The Tax Cuts and Jobs Act is set to expire after 2025. Then the estate tax levels would revert back to pre-TCJA levels if there's no other legislation.
The lesson here is that it's time to act. If you are giving away large amounts or transferring quite a bit in your estate plan, make and confirm that plan now, so you can take advantage of the high tax threshold.
The tax above the $11.58 million threshold is substantial: 40%! This is definitely worth avoiding and could dramatically eat into any legacy you're trying to leave.
Gift Tax Considerations and Strategies
As we look ahead, we know the TCJA sunset in 2025, and the election in 2020 could mean changes in the administration and legislation. Most of us don't want Uncle Sam to be our primary beneficiary, so there are a few things to keep in mind as you strategize your own giving and plan for your estate.
Stretch Act Eliminates IRA Stretch Provision
One estate planning strategy in the past was the "stretch IRA" in which a benefactor could "stretch" distributions from an IRA over a few decades. This helped kids, grandkids or other beneficiaries to supplement their income while flying below the tax radar, because the money was distributed in smaller amounts.
The SECURE Act, which went into effect in 2020, did away with this "stretch" strategy, requiring most non-spouse beneficiaries to completely distribute an inherited IRA in 10 years. This can bring inheritors into heavy taxes, and it's important to strategize with your advisor.
One alternative that can "mimic" a stretch IRA is the Charitable Remainder Trust, which can work especially well for investors with a strong philanthropy practice.
We've mentioned this technique briefly above. The $15,000 a year exclusion is per giver and per recipient. You can leave $15,000 a year to as many different people as you want to without hitting the lifetime exemption amount. Also, if you and your spouse would like to give someone $30,000 of your family money, you can give half of it from each of you without hitting the threshold.
Charitable Giving
Charitable giving often can help your tax situation while you are living or within your estate plan. While you're living, qualified donations can reduce your tax footprint and help you to strategically get below thresholds. They also don't count toward your lifetime exemption amount.
In the same vein, bequests in your estate to charity don't count toward the overall $11.58 million threshold. If you are already a regular giver to causes and groups, planning strategically here can help you keep your benefactors out of heavy tax territory.
Other Options to Maximize Gifts and Tax Planning
There are other options you can discuss with your advisor to optimize your giving and make a tax smart plan. Trusts, life insurance, Roth conversions and other strategies can help you minimize the tax burden to yourself and your beneficiaries. Your advisor can help you put together a custom strategy for your wealth profile and goals.
Wealth is About Legacy
Unlike many celebrity estate stories, this Knight's Tale has a happy ending.
Five years before Heath Ledger's death, probably when it became clear to him that he would be making a lot of money, he made a will leaving his estate to his parents and siblings. Then his daughter, Matilda, was born in 2005, but he never made another document.
Many expected Matilda's mother to file a claim after his death. Court costs, along with estate taxes perhaps spread over two countries, could have significantly diminished this legacy, but the family came together to preserve the legacy Ledger would have wanted. His father, Kim Ledger, said it best: "There is no claim. Our family has gifted everything to Matilda."
If you know anything about wealth, you know it involves not only yourself but those you love. It's about legacy, giving away not just resources, but values and perspective that make life worth the trip. Get in touch with your financial advisor today to put together a strategy to help you optimize your gifting and estate plans.
This piece is not intended to provide specific legal, tax, or other professional advice. For a comprehensive review of your personal situation, always consult with a tax or legal advisor.
Converting from a traditional IRA to a Roth IRA is a taxable event.