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President Abdullah Gül paid a visit to Finland between October 7 and 9 at the invitation of the Finnish President Tarja Halonen.
Mr. Gül was greeted by Mrs. Halonen with an official welcoming ceremony on Wednesday, October 8. The delegations of both countries, headed by their respective presidents, had talks after which they held a joint press conference.
Mr. Gül attended a lunch hosted by the Helsinki City Council in his honour and a Turkish/Finnish Business Council meeting, and then he met the Speaker of the Finnish Parliament Sauli Niinistö and received the Finnish Prime Minister Matti Vanhanen.
Mr. Gül also visited the Tatarian Turks' Community Centre, where he delivered a speech. Mr. Gül attended a dinner hosted by Mrs. Halonen in his honour.
On Thursday, October 9, Mr. Gül visited the Heroes' Memorial and laid a wreath. He then travelled to Jyväskylä, where he attended a lunch given in his honour by the city council.
Mr. Gül also visited Alvar Aalto Museum and Jyväskylä University. Mr. Gül attended the Martti Ahtisaari Conference, where he delivered a speech, before flying on to Estonia on the same day.


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(1837-42) $2 1/2 C. Bechtler Quarter Eagle, 67G. 21C. AU55 PCGS....
2007 Milwaukee, WI (ANA) Signature Coin Auction #444
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Rare 67 Grain Bechtler Quarter Eagle, AU55(1837-42) $2 1/2 C. Bechtler Quarter Eagle, 67G. 21C. AU55 PCGS. K-10, R.5. Part of the fifth series of Bechtler coinage that was struck early in the 1837 to 1842 era. Donald Kagin distributes the various Christopher Bechtler gold issues among seven different series. The first through third series were coined from 1831 to 1834, the fourth series from 1834 to 1837, and the fifth through seventh series from 1837 to 1842. After these seven series, the firm was operated by Augustus Bechtler from 1842 until the early 1850s, in essence an eighth series. Although lightly hairlined, the surfaces are exceptional with rich lilac toning over deep gold color. Listed on page 349 of the 2008 Guide Book. (PCGS# 10067)
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1/7 previous photo next photo Celebrities Celebrating Movember: Before & After Mustache Pics
Carson Daly
The Voice host and new Today Show Orange Room anchor is participating with his fellow news anchors for No Shave November. All of the Today men vowed to not shave during the entire month of November, and the results are impressive, albeit scraggly. Which look do you like better on Carson?


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The force that holds together the tiniest particles of matter has pulled in the Nobel Prize in Physics for the three US physicists who unravelled its workings.
David Gross, David Politzer and Frank Wilczek have each been awarded a third of the 2004 prize for explaining how quarks - sub-atomic particles which make up the protons and neutrons in the nuclei of atoms - stick together.
Protons and neutrons consist of three quarks each, and there are six different types of quarks, such as "up" and "down" quarks.
The trio of scientists were awarded the $1.3 million prize for work explaining the so-called "strong" or "colour" force prevalent in the atomic nucleus.
The strong force is one of the fundamental forces of nature, and their breakthrough "brought physics one step closer to fulfilling a grand dream...a theory for everything" according to the Royal Swedish Academy of Sciences, which announced the winners on Tuesday morning.
Beautiful theory
The trio published two papers on the strong force in 1973 - solving a long-standing puzzle about the way that quarks behave.
"It was a really beautiful theory because it explained everything in one stroke," says Alan Martin, a particle physicist at the University of Durham, UK.
"Quarks were known to exist," recalls Martin, "we knew, for example, that the proton was made of two up quarks and a down quark".
But the quarks were impossible to dislodge. "If you hit a proton very hard you would have expected to knock out one of the quarks, but they were never knocked out. It was really quite a puzzle," says Martin.
What Gross, Politzer and Wilczek calculated was that the force between the quarks grows stronger as the distance between them increases. This means that particles fired into the proton can rattle off the quarks inside but, as the quarks move off, the force on them grows stronger, preventing them escaping the proton.
Totally counterintuitive
This is the opposite of what happens for the force between two electrically charged particles, which grows stronger as the particles become closer to each other. So this description of the strong force between quarks "was totally counterintuitive," Martin notes.
Even its proponents - now Nobel Prize winners - are rumoured to have argued over how to reach the right answer. But experiments at particle accelerators such as CERN on the French-Swiss border and DESY in Hamburg, Germany, have since confirmed - to staggering precision - the theory's predictions of how the strength of the strong force varies with distance.
"It is now deeply embedded in the way we think" says Christine Davies, an expert in the theory of quark interactions. The 30-year old theory has also become an integral part of the standard model of particle physics.
Davies, at Glasgow University, UK, suggests the choice for the 2004 prize may have been triggered by a new puzzle in the field - that of pentaquarks.
Flurry of research
Pentaquarks were discovered in particle accelerators in 2003 but so far their five-quark composition has defied explanation. Indeed, some scientists are doubtful of the existence of pentaquarks. All other known particles contain only two or three quarks.
Wilczek is now investigating pentaquarks at the Massachusetts Institute of Technology in Cambridge, US. Gross is at the University of California Santa Barbara and Politzer at the California Institute of Technology in Pasadena.
Martin agrees that the flurry of research prompted by pentaquarks might have played a role in the committee's choice. "They only award Nobel Prizes for certainties. Pentaquarks are totally speculative. But they might have focused scientists' attention in this area."
If you would like to reuse any content from New Scientist, either in print or online, please contact the syndication department first for permission. New Scientist does not own rights to photos, but there are a variety of licensing options available for use of articles and graphics we own the copyright to.


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Iraq: Elections, Government, and Constitution
June 15, 2006Download Locations:
U.S. Department of State
Elections in 2005 for a transition government (January 30, 2005), a permanent constitution (October 15), and a permanent (four year) government (December 15) were concluded despite insurgent violence, progressively attracting Sunni participation. On May 20, a unity government was formed as U.S. officials had been urging, but it is not clear that the new government will be able to reduce ongoing violence. (See CRS Report RL31339, Iraq: Post-Saddam Governance and Security, by Kenneth Katzman.)


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Syrian children play inside of a refugee camp in Arsal, Wednesday, Sept. 12, 2012. (The Daily Star/Rakan al-Fakih)
BEIRUT: More than 2,500 refugees have arrived through the Lebanese town of Arsal in the wake of a Syrian regime offensive on the town of Qusair, the UNHCR said Friday.
The refugee agency's local spokesperson, Dana Sleiman, cautioned that this figure, garnered from local authorities and much lower than the number aid agencies anticipated arriving from the besieged Syrian city, was not yet comprehensive.
The United Nations refugee agency could, however, provide some details about the new arrivals. According to its weekly update, more than half of the Qusair refugees arrived with neither legal documentation nor belongings, and many reported they had had to flee to different cities inside Syria before eventually making it to Lebanon.
To this information, Sleiman added that while the families arrived in Arsal, many had since proceeded to the Wadi Khaled region of Akkar, in the north.
In its update, the UNHCR also highlighted that "more families have reportedly not yet made it to Lebanon due to high risks of traveling both out of Qusair and to other areas inside Syria."
Also Friday, following a meeting with Prime Minister-designate Tammam Salam, Australia's Foreign Minister Bob Carr announced that his country was donating $11.5 million to aid Syrian refugees in Lebanon.
Carr said Australia supports Lebanon's disassociation policy from the Syrian crisis and his country is committed to helping Lebanon shelter refugees displaced by the fighting.
According to the latest figures, the United Nations is aiding more than 488,000 refugees in the country, but the aid organization and the Lebanese government have faced major budget shortfalls in coping with the rising numbers of Syrians who have taken refuge here.
Australia's announcement came Friday as in Geneva the UNHCR urged Syria's neighboring countries to keep their borders open, but also voiced concern that many of those trying to flee violence may be stuck in extremely dangerous situations on the Syrian side of those borders.
"We are ... disturbed by accounts indicating there may be restrictions imposed on those wishing to leave Syria," the UNHCR quoted its spokesperson Melissa Fleming as telling reporters.
"It is essential that civilians fleeing violence have access to safety under all circumstances also in accordance to international law," Fleming added.
Fleming also used her Twitter account to draw attention to the predicament of refugees fleeing Qusair.
"Refugees in Arsal, Lebanon from Qusair, #Syria tell us more families on the run, facing huge danger. Hope they arrive unharmed," Fleming wrote.
More than 1.5 million people have fled across Syria's borders over the past two years.
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Green guide highlights Beirut's existing park life
The misfortunes of a mobile refugee clinic
Back to school with Vinifest – wine not?


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TruTV 'whack' and 'yelling' by Mother New York
Mother New York has created two new TV spots for US TV channel truTV, which document the over-the top reactions of people who view the action-packed truTV programming.
The first spot, 'whack', sees a man engaging with the televised action by reacting physically and whacking whomever is sitting next to him.
However, the tables are turned as he sits trussed up in bandages, watching his own truTV experience on screen.
The second spot 'yelling' shows a man shouting at his TV and in so doing apparently reprimanding his neighbours who think they've been caught indulging in their guilty secrets.
The work was directed by Baker Smith.


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Cancun's surroundings are exquisite and rich with significant cultural heritage. Cozumel offers some of the best scuba diving in the world. Akumal and Aktun Chen provide exceptional sights and extraordinary beauty. Tulum, Xcaret and Quintana Roo provide exciting day tours, and the ancient Mayan ruins are a spectacular backdrop.
The Riviera Maya is filled with enchantment. Amazing activities and tours provide a glimpse into ancient history. Puerto Adventures invites visitors on exciting excursions, and there are many places to go to enjoy the pervasive beauty of the region. Playacar and Playa del Carmen offer an exceptional oceanfront beauty and subdued atmosphere.


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DirtFree Carpet & Tile Cleaning LLC2332
We specialize in carpet and tile cleaning .
We are experienced in restoring carpets, area rugs, tile and all types of upholstery.
We service all Lee County and surrounding areas.
We are fully equipped to steam clean, deodorize, sanitize and scotch guard your carpets while giving attention to any trouble spots and protecting your carpet and your furniture during this service.
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Griffin Land & Nurseries, Inc. (Griffin) is a real estate property development company. Griffin operates in two segments: real estate business and landscape nursery businesses. Its real estate segment builds, leases and manages industrial and commercial properties and plans residential subdivisions on its land in Massachusetts, Connecticut and Pennsylvania. Imperial Nurseries, Inc (Imperial), the company's subsidiary in landscape nursery segment, is involved in growing plants in containers, which are sold mainly to independent retail garden centers, mass merchandisers, home centers, rewholesalers and landscape contractors. Griffin headquartered in New York, the US.
This comprehensive SWOT profile of Griffin Land & Nurseries, Inc. provides you an in-depth strategic analysis of the company's businesses and operations. The profile has been compiled by GlobalData to
Author:Bill Thompsone-mailWeb: www.fastmr.comPhone: 18008448156


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Schools Plone Theme
Free responsive diazo theme for Plone 4.2
Schools is a free responsive Plone theme from Quintagroup.
Starting from recent 6.0 version Schools theme is a diazo theme for Plone.
Theme's 4.x releases are distributed as Python Packages and are available for download as a full egg. They contain all Zope Page Templates, CSS stylesheets and images with design implemented.
Use the following links to get Schools Theme for the Plone version you are using:
|Plone version
|Latest theme version
|How to install Plone theme
|Plone 4.2
|Install quintagroup.theme.schools via buildout: see Diazo Theme Installation
-- or --Install via schools.zip file import in 'Diazo theme' control panel
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|Install quintagroup.theme.schools via buildout: see Diazo Theme Installation
-- or --Install via schools.zip file import in 'Diazo theme' control panel
|Plone 4.0
|4.2.2: zip
|Plone 4 Theme Inatallation
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Now your website will display beautifully on both desktops and mobile devices. Schools uses CSS3 media queries to switch between different layout configurations at smaller screen sizes of mobile phones. This way the design seamlessly reshape itself without any loading delay. With improved navigation and content positioning your users will quickly and easily find your products and services, contact information and much more.
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|calendar>>May 19. 2014 Juche 103
Cement Adhesive Proved Successful in DPRK
| Pyongyang, May 19 (KCNA) -- A new kind of cement adhesive has been widely introduced in the DPRK. It was developed by the Haesong Building-materials Technology Exchange Company.
The adhesive has been already applied to over 300 architectural projects. It is easy to use while helping ensure solidity of buildings.
The adhesive is safe in water and stable even at 150 degrees centigrade above zero and 50 degrees below zero. It is highly waterproof under the water pressure of 1.2 MPa.
The adhesive won a patent and a state quality certification.
Copyright (C) KOREA NEWS SERVICE(KNS) All Rights Reserved.


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Book Search
1-1 of 1 results for Author: ernesto savaglio (sorted by Publication Date, showing all)
Inequality and Economic Integration
Series: Routledge Siena Studies in Political Economy
Internationally, globalization and increased economic integration has impacted quality of life and individual well-being. Attempts to evaluate the impact on income dispersion from this process have been extremely controversial. This key volume is the first real attempt to build up indices and a...
Published July 9th 2013 by Routledge


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| | Other topics
News articles on green
Mongabay.com news articles on green in blog format. Updated regularly.
Despite moratorium, soy still contributes indirectly to Amazon deforestation
(07/15/2011) Soy expansion in areas neighboring the Amazon rainforest is contributing to loss of rainforest itself, reports a new study published in Environmental Research Letters.
Animal picture of the day: spectacular blue and turquoise beetle in New Guinea
(07/15/2011) Eupholus schoenherri weevil near Manokwari in West Papua.
Global forests offset 16% of fossil fuel emissions
(07/14/2011) Between 1990 and 2007 global forests absorbed nearly one-sixth of all carbon released by fossil fuel emissions, reports a new study published in Science. The results suggest forests play an even bigger role in fighting climate change than previously believed.
Decline in top predators and megafauna 'humankind's most pervasive influence on nature'
(07/14/2011) Worldwide wolf populations have dropped around 99 percent from historic populations. Lion populations have fallen from 450,000 to 20,000 in 50 years. Three subspecies of tiger went extinct in the 20th Century. Overfishing and finning has cut some shark populations down by 90 percent in just a few decades. Though humpback whales have rebounded since whaling was banned, they are still far from historic numbers. While some humans have mourned such statistics as an aesthetic loss, scientists now say these declines have a far greater impact on humans than just the vanishing of iconic animals. The almost wholesale destruction of top predators—such as sharks, wolves, and big cats—has drastically altered the world's ecosystems, according to a new review study in Science. Although researchers have long known that the decline of animals at the top of food chain, including big herbivores and omnivores, affects ecosystems through what is known as 'trophic cascade', studies over the past few decades are only beginning to reveal the extent to which these animals maintain healthy environments, preserve biodiversity, and improve nature's productivity.
Animal picture of the day: snow leopard spotted in Afghanistan
(07/14/2011) Snow leopard in the Wakhan Corridor of Afghanistan caught on camera trap.
'Trophy' cell phone pictures lead to arrests of tiger poachers
(07/14/2011) Two poachers were arrested in Thailand after a cell phone they left behind in the forest provided evidence of tiger poaching, reports the Wildlife Conservation Society (WCS).
First ever picture of long lost rainbow toad
(07/13/2011) Scientists are elated after the surprise rediscovery of a wildly-colored frog not seen for 87 years and never before photographed—until now. The Bornean rainbow toad, also known as the Sambas Stream toad (Ansonia latidisca) was rediscovered on Borneo in the Malaysian state of Sarawak by local scientists inspired by a 2010 search for the world's missing amphibians by Conservation International (CI). Leading up to its search CI released the World's Top 10 Most Wanted Lost Frogs (out of a hundred being searched for): the Bornean rainbow toad was listed as number 10.
Oil company hires indigenous people to clean up its Amazon spill with rags and buckets
(07/13/2011) On Sunday morning children swimming in the Mashiria River in the Peruvian Amazon noticed oil floating on the water. A pipeline owned by Maple Energy had ruptured in Block 31-E, polluting the Mashiria River which is used by the Shipibo indigenous community in Nuevo Sucre for fishing and drinking water. In response to the spill, Maple Energy's local operator—Dublin incorporate transnational—hired 32 Shipibo community members to clean up the spills using only rags and buckets.
Viable population of snow leopards still roam Afghanistan (pictures)
(07/13/2011) Decades of war and poverty has not exterminated snow leopards (Panthera uncia) in Afghanistan according to a new paper in the International Journal of Environmental Studies, written by researchers with the Wildlife Conservation Society (WCS). Instead the researchers report a healthy population of the world's most elusive big cat in Afghanistan's remote and peaceful Wakhan Corridor region. Monitored by camera trap in the region, WCS researchers were able to identify 30 snow leopards in 16 different locations.
Indonesia's new forest moratorium map improved, say experts
(07/13/2011) The latest version of Indonesia's forest moratorium map is much improved over its predecessor, say forestry analysts from Daemeter Consulting.
Proposed changes to Brazil's Forest Code could hurt economy
(07/13/2011) Proposed changes to Brazil's Forest Code will hurt Brazilian agriculture, argues a leading conservationist. Carlos Alberto de Mattos Scaramuzza, WWF-Brazil's director for conservation, says the reform bill currently being evaluated by Brazil's Senate could have unexpected economic implications for Brazilian ranchers and farmers. Scaramuzza says a bill that grant amnesty for illegal deforesters and sanctions expanded destruction of the Amazon rainforest would make Brazilian agricultural products less attractive in foreign markets.
Plantation fires in Indonesia trigger haze-related health warnings in Malaysia
(07/13/2011) Smoke from plantation fires in Indonesian Borneo and Sumatra are casting a pall over cities in Malaysia, triggering health warnings from officials, reports The Straits Times.
NASA image: hotter lows and hotter highs in the US
(07/13/2011) New images show just how much US temperatures in July and January have changed recently as the nation feels the impact of global climate change. Dubbed the 'new normals' of US climate, the maps focus on July maximums – typically the hottest month of the year – and January minimums – typically the coldest month. While both July highs and January lows warmed recently, January lows saw the biggest jump.
REDD calculator and mapping tool for Indonesia launched
(07/13/2011) Researchers have launched a new tool to help policy-makers, NGOs, and landowners evaluate the potential benefits and costs of Indonesia's reducing emissions from deforestation and degradation (REDD+) program at provincial and district levels.
Brainy lizards rival birds in intelligence
(07/13/2011) Reptiles have long been thought to be dim-witted, but a new study in Biology Letters finds that the Puerto Rican anole, a type of lizard, can match birds in smarts. Using cognitive tests that have been previously used on birds, researchers with Duke University found that the lizards were capable of solving a problem they've never encountered before, remembering the solution in future trials, and even changing techniques when presented with new challenges. In fact, the tiny anoles solved the test with fewer tries than birds. Given reptiles' reputation of being slow-on-the uptake the head author, Manuel Leal, said the findings are 'completely unexpected'.
Cargill adopts 'greener' palm oil policy
(07/12/2011) Agribusiness giant Cargill will ensure all palm oil supplied to customers in Europe, United States, Canada, Australia and New Zealand is certified under the Roundtable on Sustainable Palm Oil (RSPO), an environmental standard, or originated from smallholder growers by 2015, according to a statement issued by the company. Cargill says it will extend the commitment to 100 percent of its products and customers globally – including China and India, the largest consumers of palm oil – by 2020.
Animal picture of the day: humpback whale breaching
(07/12/2011) The humpback whale (Megaptera novaeangliae) is a conservation success story. Decimated by centuries of whaling, most populations have risen since a moratorium was placed on commercial whaling in the 1966. Today, over 60,000 humpback whales migrate through the world's oceans, though this is still considerably less than the historic population.
Indonesia to recognize rights of forest communities, indigenous peoples
(07/12/2011) Indonesia will 'recognize, respect and protect' the rights of traditional forest users, including indigenous people, as it works to slow deforestation, reports the Rights and Resources Initiative, a coalition of NGOs.
Forgotten species: the rebellious spotted handfish
(07/12/2011) Evolution is a bizarre mistress. In her adaptation workshop she has crafted parrots that don't fly, amphibians with lifelong gills, poison-injecting rodents, and tusked whales. In an evolutionary hodge-podge that is reminiscent of such mythical beasts as chimeras and griffins, she has from time-to-time given some species' attributes of others, such as the marine iguana who is as happy underwater as a seal, the duck-billed platypus that lays eggs like a reptile, and the purple frog that has a lifestyle reminiscent of a mole. Then there's one of her least-known hodge-podges: the fish who 'walks' with hands instead of swimming.
Another rosewood bust in Madagascar
(07/12/2011) Authorities in Madagascar confiscated six containers of rosewood logs worth $360,000 - $600,000 at a port in the northwestern part of the country, reports AFP.
Australia launches limited carbon tax
(07/11/2011) Australia's 500 largest polluters will pay AU$23 ($24.60) per ton of carbon dioxide emitted beginning July 2012 under a plan announced by Australian prime minister Julia Gilliard.
South Sudan's choice: resource curse or wild wonder?
(07/11/2011) After the people of South Sudan have voted overwhelmingly for independence, the work of building a nation begins. Set to become the world's newest country on July 9th of this year, one of many tasks facing the nation's nascent leaders is the conservation of its stunning wildlife. In 2007, following two decades of brutal civil war, the Wildlife Conservation Society (WCS) surveyed South Sudan. What they found surprised everyone: 1.3 million white-eared kob, tiang (or topi) antelope and Mongalla gazelle still roamed the plains, making up the world's second largest migration after the Serengeti. The civil war had not, as expected, largely diminished the Sudan's great wildernesses, which are also inhabited by buffalo, giraffe, lion, bongo, chimpanzee, and some 8,000 elephants. However, with new nationhood comes tough decisions and new pressures. Multi-national companies seeking to exploit the nation's vast natural resources are expected to arrive in South Sudan, tempting them with promises of development and economic growth, promises that have proven uneven at best across Africa.
Climate change to push over 10 percent of the world's species to extinction by 2100
(07/11/2011) Scientists have predicted for decades that climate change could have a grave impact on life on Earth, which is already facing numerous threats from habitat loss, over-exploitation, pollution, invasive species, and other impacts. However, empirical proof of extinctions--and even endangerment--due to climate change have been difficult to come by. A new study in the Proceeding of the National Academy of Science has found that by the time today's infants are 90 years old (i.e. the year 2100) climate change could have pushed over 11 percent of the world's species to extinction.
Picture of the day: waterfall on the endangered Xingu river
(07/11/2011) Characterized by crystal-clear waters and surrounding by tropical rainforest, the Xingu is considered one of the most beautiful rivers in the Amazon basin. Yet the Xingu is on the brink of destruction due Belo Monte, an $18.5 billion hydroelectric project backed by Brazilian government energy companies; Vale, mining giant; Bertin, one of the largest meat processing firms; and nearly a dozen other companies. The vast majority of Belo Monte's funding comes from the Brazilian Development Bank (BNDES).
Newest country boasts one of the world's greatest wildlife spectacles, but protection needed
(07/10/2011) At midnight local time on Friday, South Sudan became the world's newest nation. As celebrations continue in the new capital of Juba and congratulations come from every corner of the globe, the Wildlife Conservation Society (WCS) is urging the newborn nation to protect its ecosystems and rich wildlife in order to build a sustainable and forward-looking economy. Home to the world's second largest land migration, South Sudan boasts an abundance of African megafauna that is becoming increasingly rare throughout much of the continent.
Animal picture of the day: a cicada (like the one used in ice cream) in Oregon
(07/10/2011) Cicadas are insects found worldwide, including the United States. There are more than 2,500 species globally.
Photo: four new jewel beetles uncovered in Thailand and Indonesia
(07/10/2011) Researchers have discovered four new species of jewel beetles, one from Thailand and three from Indonesia. Jewel beetles, in the beetle family Bupretidae, are known for their iridescent colors.
Animal picture of the day: the knobbed hornbill of Sulawesi
(07/09/2011) The knobbed hornbill (Aceros cassidix) is found on Sulawesi and surrounding islands.
Europe to require listing of palm oil on product labels
(07/08/2011) Members of the European Parliament have voted in favor of listing specific vegetable oils — including palm oil — on product labels, reports the Clear Labels, Not Forests initiative which pushed for the measure.
Rhino poaching on record pace
(07/08/2011) Nearly 200 rhinos have been killed in South Africa through the first six months of 2011, reports TRAFFIC, the wildlife trade monitoring network.
Lego banishes Asia Pulp & Paper due to deforestation link
(07/07/2011) In response to a campaign by Greenpeace asserting that packaging used for its iconic toy building blocks is contributing to deforestation in Indonesia, the LEGO Group on Thursday announced it is taking steps to reduce the environmental impact of packaging materials and paper used in its products.
Indonesia reduces area of forest protected under moratorium
(07/07/2011) Indonesia reduced the extent of areas protected under the country's moratorium on new logging concessions, reports the Jakarta Globe.
BNDES paradox: bank funds both destruction and conservation of indigenous lands
(07/07/2011) At the same time it is funding a dam that will devastate indigenous lands and block the Xingu River, Brazil's National Development Bank (BNDES) may allocate some $14.3 million (BRL 22.3 million) in grants for projects developed within the Kayapo indigenous lands, reports Conservation International.
Community control, rather than govt control, helps forests recover, says study
(07/07/2011) A new study says that giving local communities control over forest resources can help slow and even reverse deforestation. The research, published by the Rights and Resources Initiative (RRI) on the eve of a forestry workshop in Lombok, Indonesia, analyzed trends in countries that have either maintained or expanded forest cover since 1990.
Endangered species trafficking: What did Gibson Guitar know?
(07/07/2011) A motion filed last month by the U.S. Department of Justice alleges Gibson Guitar knew it was trafficking in endangered timber when it was busted by the U.S. Fish and Wildlife Service in November 2009, reports the Environmental Investigation Agency (EIA).
Prominent scientists condemn proposed changes to Brazil's Forest Code
(07/07/2011) A group of prominent scientists has condemned a bill that will potentially weaken Brazil's environmental laws.
Sarawak reiterates goal to convert 1 million ha of forest to oil palm plantations
(07/06/2011) Despite rising criticism over deforestation and human rights abuses, Sarawak is maintaining its target of 2 million hectares of oil palm plantations by 2020, reports Malaysian state press.
Photo: New mouse species discovered in Brazil
(07/06/2011) Researchers discovered a new species of mouse in Brazil, reports the Chico Mendes Institute for Biodiversity Conservation (ICMBio).
Ranchers using Agent Orange to deforest the Amazon
(07/06/2011) 180 hectares (450 acres) of rainforest in the Brazilian Amazon were defoliated using a potent mix of herbicides dropped by airplane, reports IBAMA, Brazil's environmental law enforcement agency.
Forest Code bill could undermine sustainable growth in the Amazon
(07/06/2011) In May Brazil's House of Representatives passed a bill that will reform the country's Forest Code, which requires farmers and ranchers in the Amazon to maintain a legal forest reserve amounting to 80 percent of total landholdings. Environmentalists say the bill, which is undergoing revision before heading to the Senate next month, would weaken the forest code, granting amnesty for illegal deforestation of up to 400 hectares per property and allowing clearing of forests along waterways and on hillsides — restrictions meant to limit erosion and damage to watersheds.
Brazilian senator: Forest Code reform necessary to grow farm sector
(07/06/2011) Over the past twenty years Brazil has emerged as an agricultural superpower: today it is the largest exporter beef, sugar, coffee, and orange juice, and the second largest producer of soybeans. While much of this growth has been fueled by a sharp increase in productivity resulting from improved breeding stock and technological innovation, Brazil has benefited from large expanses of available land in the Amazon and the cerrado, a grassland ecosystem. But agricultural growth in Brazil has always been limited — at least on paper — by its environmental laws. Under the country's Forest Code, landowners in the Amazon must keep 80 percent of their land forested.
June in review: Amazon deforestation, giant dam moves forward, Barbie faces protests
(07/02/2011) Brazil, Indonesia, Tanzania, and Google Earth dominated the list of popular mongabay.com stories for the month of June.
Richard Leakey: 'selfish' critics choose wrong fight in Serengeti road
(07/02/2011) The controversial Serengeti road is going ahead, but with conditions. According to the Tanzanian Minister for Natural Resources and Tourism, Ezekiel Maige, the road will not be paved and it will be run by the Tanzanian park authority who will have the power to monitor traffic to 'ensure no harm comes to the wildlife population'. Critics argue that even an unpaved road would eventually cripple the largest land migration in the world. However, famed Kenyan conservationist, ex-politician, and anthropologist, Richard Leakey, told mongabay.com that critics of the road are focusing on the wrong fight while failing to respect Tanzania's right to develop. Leakey says that instead of attempting to stop the road from being built, which he believes is inevitable, critics should instead focus on funding a truly wildlife-friendly road.
Unpaved road through Serengeti to progress
(07/02/2011) After a week of confusion, the Tanzanian government has finally clarified its position on the hugely-controversial Serengeti road. The Minister for Natural Resources and Tourism, Ezekiel Maige, confirmed that a paved highway will not be built through the northern Serengeti National Park, however the government is still planning to construct a gravel road through the park. Yet critics have long warned that even an unpaved road would open Pandora's box: eventually commercial and population pressure would push the road to be paved, widened, and fenced leading to a collapse of the world's largest remaining-and most famous-land migration. Two million wildebeest, zebra, and Thomson's gazelle pass along this route in annual migration from Tanzania to Kenya.
New rosewood scandal in Madagascar
(07/01/2011) Customs officials in Madagascar threatened to go on strike Monday if the country's Transition Authority does not reveal the owner of a shipment of six containers of rosewood seized in Mauritius.
Brazilian government: Amazon deforestation rising
(06/30/2011) Satellite data released today by the Brazilian government confirmed a rise in Amazon deforestation over this time last year.
Eating rhino horn sends woman to hospital
(06/30/2011) A Vietnamese woman ended up in the hospital after consuming rhino horn, reports savingrhinos.org. Used for a rash around her mouth, the rhino horn instead caused a serious allergic reaction, including reddening skin, itching, and fever. Listed under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), rhino horn is illegal to purchase or sell worldwide.
Worst drought in 60 years brings starvation fears to East Africa
(06/30/2011) A prolonged drought in East Africa is bringing many of the region's impoverished to their knees: the World Food Program (WFP) is warning that 10 million people in the region are facing severe shortages. While not dubbed a famine yet, experts say it could become one. Meanwhile, a recent study by FEWS NET/USGS has revealed that the current drought is the worst in 11 of 15 East African regions since 1950-51. Worsening droughts are one of the predictions for the region as the world grows warmer.
Last search for the Eskimo curlew
(06/29/2011) The Eskimo curlew is (or perhaps, 'was') a small migratory shorebird with a long curved beak, perfect for searching shorelines and prairie grass for worms, grasshoppers and other insects, as well as goodies including berries. Described as cinnamon-colored, the bird nested in the Arctic tundra of Alaska and Canada during the summer and in the winter migrated en masse as far south as the Argentine plains, known as the pampas. Despite once numbering in the hundreds of thousands (and perhaps even in the millions), the Eskimo curlew (Numenius borealis) today may well be extinct. The US Fish and Wildlife Service (USFWS) has decided to conduct a final evaluation of the species to determine whether its status should be moved from Critically Endangered to Extinct, reports Reuters.
Hot map hard to ignore: interactive map points out local climate impacts
(06/29/2011) A global interactive map has been developed by the Union of Concerned Scientists (UCS) to highlight climate impacts already occurring worldwide. From glacier melt risking water supplies in Bolivia to coral bleaching off the coast of Florida, the Climate Hot Map employs the best in climate science to bring home the impacts of global warming.
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Iron Ore Swaps Fall Highest in 2 Weeks as China Economic Growth Weakens
Iron – Bloomberg reported that iron ore swaps fell 3.6%, its biggest daily slump since April 1, affected by the slower-than-forecast Chinese economic growth.
Iron – Bloomberg reported that iron ore swaps fell 3.6%, its biggest daily slump since April 1, affected by the slower-than-forecast Chinese economic growth.
Iron – Bloomberg reported that iron-ore swaps fell the most in 6 weeks at 2.6% on speculation China's call for property curbs would cut demand for commodities used in construction.
Iron – Bloomberg reported that iron-ore swaps rallied to a 15-month high on speculation that China's steel mills will need to buy supplies before the Chinese New Year holiday and as data showed that the industry is expanding in this country.
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Unique Legal Blog
Is There a Way to Disinherit a Child?
A Minneapolis Estate Planning Attorney Explains Why You Should Add Your Spouse to the Deed to Your House
What [Not] To Do After a Death: Seven things personal representatives should never do
Sunday, June 01, 2014
When you are a child, your parents serve as your decision makers. They have ultimate say in where you go to school, what extracurricular activities you partake in and where, and how, you should be treated in the event of a medical emergency. While most parents continue to play a huge role in their children's lives long after they reach adulthood, they lose legal decision-making authority on that 18th birthday. Most young adults don't contemplate who can act on their behalf once this transfer of power occurs, and consequently they fail to prepare advance directives.
In the event of a medical emergency, if a young adult is conscious and competent to make decisions, the doctors will ask the patient about his or her preferred course of treatment. Even if the individual is unable to speak, he or she may still be able to communicate by using hand signals or even blinking one's eyes in response to questions.
But what happens in instances where the young adult is incapacitated and unable to make decisions? Who will decide on the best course of treatment? Without advance directives, the answer to this question can be unclear, often causing the family of the incapacitated person emotional stress and financial hardship.
In instances of life threatening injury or an illness that requires immediate care, the doctors will likely do all they can to treat the patient as aggressively as possible, relying on the standards of care to decide on the best course of treatment. However, if there is no "urgent" need to treat they will look to someone else who has authority to make those decisions on behalf of the young individual. Most states have specific statutes that list who has priority to make decisions on behalf of an incapacitated individual, when there are no advance directives in place. Many states favor a spouse, adult children, and parents in a list of priority. Doctors will generally try to get in touch with the patient's "next of kin" to provide the direction necessary for treatment.
A number of recent high-profile court cases remind us of the dangers of relying on state statues to determine who has the authority to make healthcare decisions on behalf of the ill. What happens if the parents of the incapacitated disagree on the best course of treatment? Or what happens if the patient is estranged from her spouse but technically still married- will he have ultimate say? For most, the thought is unsettling.
To avoid the unknown, it's highly recommended that all adults, regardless of age, work with an estate planning attorney to prepare advance directives including a health care power of attorney (or health care proxy) as well as a living will which outline their wishes and ensure compliance with all applicable state statutes.
Monday, February 03, 2014
As a child of a senior citizen, you are faced with many choices in helping to care for your parent. You want the very best care for your mother or father, but you also have to take into consideration your personal needs, family obligations and finances.
When choosing a caregiver for a loved one, there are a number of things to take into consideration.
Choosing a caregiver for your parent is an important decision that weighs heavily on most adult children but with the right planning and guidance, you can make the best choice for your family. Once you find the right person, make sure to follow up as care continues and to check in with your mother or father to ensure the caregiver is the perfect fit.
Monday, October 14, 2013
The "ostrich syndrome" is part of human nature; it's unpleasant to observe that which frightens us. However, pulling our heads from the sand and making preparations for frightening possibilities can provide significant emotional and psychological relief from fear.
When it comes to Alzheimer's disease and other forms of dementia, more Americans fear being unable to care for themselves and burdening others with their care than they fear the actual loss of memory. This data comes from an October 2012 study by Home Instead Senior Care, in which 68 percent of 1,200 survey respondents ranked fear of incapacity higher than the fear of lost memories (32 percent).
Advance planning for incapacity is a legal process that can lessen the fear that you may become a burden to your loved ones later in life.
What is advance planning for incapacity?
Under the American legal system, competent adults can make their own legally binding arrangements for future health care and financial decisions. Adults can also take steps to organize their finances to increase their likelihood of eligibility for federal aid programs in the event they become incapacitated due to Alzheimer's disease or other forms of dementia.
The individual components of advance incapacity planning interconnect with one another, and most experts recommend seeking advice from a qualified estate planning or elder law attorney.
What are the steps of advance planning for incapacity?
Depending on your unique circumstances, planning for incapacity may include additional steps beyond those listed below. This is one of the reasons experts recommend consulting a knowledgeable elder law lawyer with experience in your state.
Monday, September 16, 2013
A basic last will and testament cannot accomplish every goal of estate planning; in fact, it often cannot even accomplish the most common goals. This fact often surprises people who are going through the estate planning process for the first time. In addition to a last will and testament, there are other important planning tools which are necessary to ensure your estate planning wishes are honored.
Beneficiary Designations
Do you have a pension plan, 401(k), life insurance, a bank account with a pay-on-death directive, or investments in transfer-on-death (TOD) form?
When you established each of these accounts, you designated at least one beneficiary of the account in the event of your death. You cannot use your will to change or override the beneficiary designations of such accounts. Instead, you must change them directly with the bank or company that holds the account.
Special Needs Trusts
Do you have a child or other beneficiary with special needs?
Leaving money directly to a beneficiary who has long-term special medical needs may threaten his or her ability to qualify for government benefits and may also create an unnecessary tax burden. A simple vehicle called a special needs trust is a more effective way to care for an adult child with special needs after your death.
Conditional Giving with Living or Testamentary Trusts
Do you want to place conditions on some of your bequests?
If you want your children or other beneficiaries to receive an inheritance only if they meet or continually meet certain prerequisites, you must utilize a trust, either one established during your lifetime (living trust) or one created through instructions provided in a will (testamentary trust).
Estate Tax Planning
Do you expect your estate to owe estate taxes?
A basic will cannot help you lower the estate tax burden on your assets after death. If you think your estate will be liable to pay taxes, you can take steps during your lifetime to minimize that burden on your beneficiaries. Certain trusts operate to minimize estate taxes, and you may choose to make some gifts during your lifetime for tax-related reasons.
Joint Tenancy with Right of Survivorship
Do you own a house with someone "in joint tenancy"?
"Joint tenancy" is the most common form of house ownership with a spouse. This form of ownership is also known as "joint tenancy with right of survivorship," "tenancy in the entirety," or "community property with right of survivorship." When you die, your ownership share in the house passes directly to your spouse (or the other co-owner). A provision in your will bequeathing your ownership share to a third party will not have any effect.
Monday, September 09, 2013
Misconception #1: A Will avoids probate. No. A Will is the primary tool of the probate system. Your Will is like a letter to the Court telling the Court how you want your property distributed. Then you must make sure that you prove to the Court that all your property is collected and appraised, and all your bills and taxes are paid, before your property can be distributed to your heirs.
Misconception #2: A Testamentary Trust avoids probate. No. A Testamentary Trust is a Trust contained within a Will that holds property for a specific purpose. For example, one purpose would be to hold property until minor children turn 18, when they can legally own property -- or until children reach the age when you believe they are mature enough to responsibly handle the property. A Testamentary Trust is not a Revocable Living Trust. It is part of a Will and takes effect only when the Will is probated.
Misconception #3: Probate costs and the costs of administration of the estate are small. Not necessarily. Such costs can be very substantial. The real problem is, no one can tell you how much the costs will be until the probate has been completed, which often can take several years. The biggest portion of the costs are the fees charged by attorneys and personal representatives for their services for the estate, in addition to filing fees, costs of publication, fees for copies of death certificates, filing and recording fees, bond premiums, appraisal and accounting fees, and more. Often the fees of personal representatives are based on an hourly rate, and while they can tell you what their hourly rate is, they cannot tell you the number of hours their services will take, so they cannot tell you what their total fees will be. Like surgery, probate can be simple and easy, but frequently probate can have drastic and damaging results. Accordingly, like surgery, because of its uncertainty in terms of both the potential for problems and high costs and fees, probate is something best to avoid if you can.
Misconception #4: Property can be distributed according to the terms of your Will in only a few weeks. In Minnesota, the administration usually takes 12 to 15 months. During this time, the deceased person's property must be inventoried and appraised. Heirs must be notified. Estate and inheritance taxes, if any, must be paid. Contested claims, if any, must be settled. Creditors must be notified and paid. If all of this is not done before the estate is distributed to the beneficiaries of the estate, the personal representative will be personally responsible for those claims. As a result, most personal representatives won't distribute property until they are sure all claims have been settled.
Misconception #5: Your Will and your assets remain private. No. Because probate is a public legal proceeding, your estate may become a matter of public record. This means that anyone -- including nosy neighbors and salespeople -- can go to Court to find out the balance in your savings account, the value of your stocks, even the appraised value of your diamonds.
Misconception #6: A Will helps you avoid taxes. No. A simple Will does nothing to lower your taxes. A Will simply tells how you want your property distributed, and who you want to act as guardian for your minor children in case you and your spouse die in a common accident. A skilled lawyer can use a Will to plan complicated estates that require tax planning, but the cost of the complex plan will be comparable to the cost of a Revocable Living Trust plan. Plus, the Will-based plan will still have to go through probate.
Misconception #7: Your permanent family home and your vacation home can be handled through the same probate and qualification. Yes, but only if they are in the same state. If you own property in different states, a second probate, called an ancillary administration, will need to be opened, which means your estate may need to hire another attorney. This will increase the overall estate administration expense. And if you own real estate in other states, probates will need to be opened in those states as well.
Misconception #8: A Will prevents quarrels over assets. Wrong. Wills are among the most contested legal documents in the United States. Today, it is common for unhappy relatives to challenge a Will. This results in higher attorneys' fees and even more delays. Wills actually encourage challenges over assets because a petition must be filed in Court to probate them, which is like filing a lawsuit. As a result, since a lawsuit has already been filed to probate the Will, a contesting party can simply file their claim in Court without instigating their own lawsuit.
Misconception #9: Estranged family members do not need to be notified of a probate if the Will excludes them from an inheritance. In Minnesota, the Court may require that all heirs be notified of the probate even if they are excluded from the Will. Certain aspects of the probate process can be avoided and financial responsibility can be mitigated through the use of various trusts and other types of financial planning.
Misconception #10: A Will from one state is not legal in another state. Wrong. If the Will is legal in the state where it was prepared, it is legal in all 50 states. However, Wills do not travel well from state to state and should be reviewed by an attorney and very likely changed whenever you move to a new state. This is because the Will's language may not mean the same in other states as it did in the state where it was signed. In addition, many states require witnesses to the Will signing. If proper procedures are not followed, you may need to produce those witnesses in order to probate the Will.
Misconception #11: A Will helps you when you become physically or mentally incapacitated. No. A Will is totally ineffective until death, and, therefore, does nothing to help you through incapacity and disability. Your family or friends may have to go to Court to start costly guardianship or conservatorship proceedings.
Misconception #12: You must name your attorney as your personal representative. No. You may name anyone you choose.
Misconception #13: The cost of your estate plan is only the cost of drawing up the documents. No. The cost of your estate plan is both the cost of drafting the documents and the cost of distributing property to your heirs. Simple Wills are less expensive to set up, but potentially expensive when they go through probate and there is qualification on the estate and estate administration. Revocable Living Trusts may initially cost more than a simple Will, but the overall cost of settling your estate is often substantially less.
Misconception #14: Revocable Living Trusts are only for large estates. No. Revocable Living Trusts are for anyone who wants to avoid costly conservatorship and probate proceedings. In appropriate cases, people with small estates can benefit from a Revocable Living Trust. People with larger estates can benefit even more.
Misconception #15: A Revocable Living Trust is a public document. No. Your Revocable Living Trust can remain private because it does not have to be recorded or published in any way. The only people who will know about your Trust are the people you choose to tell. However, some professionals may need to review your Trust to confirm that your trustee is authorized to take a particular action. This review is for the protection of all beneficiaries of the Trust.
Misconception #16: A Revocable Living Trust cannot be changed. Wrong. You can change and even revoke your Revocable Living Trust any time you wish. The decision is entirely up to you.
Misconception #17: A Revocable Living Trust must have a separate tax return. No. As long as you are a trustee or co-trustee of your Revocable Living Trust, it does not need a tax return of its own. Your personal tax return, which uses your social security number, is sufficient for the IRS.
Misconception #18: When you set up a Revocable Living Trust, you lose control of your assets. No. When you set up your Revocable Living Trust, you simply name yourself and/or your spouse as Trust managers, called "trustees." In this way, you never give up control.
Misconception #19: The best way to transfer assets to your Revocable Living Trust is through a pour-over Will. No. A pour-over Will can be used to clean up the transfer of any miscellaneous assets to your Revocable Living Trust, but in order for that to take place, the Will must be probated for the assets to be transferred to the Revocable Living Trust. A better course of action is to transfer the assets to your Trust while you are still healthy and able. Not only will you get the peace of mind that comes from knowing the transfer was made properly, you will also get an accurate inventory of your estate.
Misconception #20: There are no costs associated with administering a Trust at the death of the original settlor of the Trust. Not true. While people commonly think that only the probate system costs money and takes time, they fail to understand that administering a Trust, distributing Trust assets to beneficiaries named in the Trust, and terminating the Trust can result in fees and costs. Trustees may also charge fees for their service, and many trustees hire attorneys and accountants. These costs are paid by the Trust before beneficiaries receive their inheritances.
If you have any questions or concerns relating to a will or trust, please contact our office.
Monday, August 05, 2013
A Minneapolis Estate Planning Attorney Discusses Minnesota's New Law Allowing Gay Couples to Legally Married
Gay Couples Can Legally Marry in Minnesota
On August 1 Minnesota will become the thirtheenth state to legally recognize same-sex marriages. Gay couples who decide to tie knot here will gain a variety of financial benefits and legal rights.
Some of the changes will be significant. Couples who marry and live in Minnesota will be able to file their state tax returns jointly. Couples who decide to marry will also be first in line to inherit their spouses' assets, even in the absence of a will. They'll gain an array of smaller benefits as well, down to the ability to jointly apply for a fishing license.
The Supreme Court Declares DOMA Unconstitutional
Further, the Supreme Court held that the section of the Defense of Marriage Act ("DOMA') withholding federal benefits from legally married same-sex couples was unconstitutional. What does that mean?
This means that same-sex couple who are able to legally marry may not be denied the federal benefits provided to married heterosexual couples.
If you are thinking about getting married in Minnesota, or in one of the other jurisdictions in which gay marriage is legal, you need to think about how your new status as a married couple may affect your family with regard to both obligations and benefits. Further, if you are already legally married in another jurisdiction, that marriage will automatically be recognized here in Minnesota. In other words, if you got married in Canada but live here, that marriage became legally valid in Minnesota at 12:01am on August 1, 2013.
I have a client who was legally married in Canada a few years ago and she said to me, "So, basically I just have to wake up on August 1 and we are legally married, right?"
I think that's a great way to phrase it.
But what does it mean
Many clients have called me to ask about how getting married may affect their estate plans - or other issues related to their day-to-day lives. This is, for our community, unchartered territory and so many people are filled with questions. These new laws affect, in part, the following things:
If you have questions on these, or any other issues, related to the new gay marriage laws, feel free to contact Unique Estate Law to discuss them at your convenience.
Monday, June 24, 2013
Imagine if writing a last will and testament were a pre-requisite to graduating from high school. The graduate walks across the stage, hands the completed will to the principal, and gets the diploma in return. It might sound strange because most 18 year olds have little in terms of assets but it's a good idea for all adults to draft a last will and testament.
Graduation from college is another good milestone to use as a reminder to create an estate plan. If you haven't created a will by the time you marry – or are living with a partner in a committed relationship – then it's fair to say you are overdue.
Think you don't need an estate plan because you're broke? Not true. Here are eight excellent reasons for young people to complete a last will and testament. And they have very little to do with money.
You are entering the military. Anyone entering the military, at 18 or any other age, should make sure his or her affairs are in order. Even for an 18-year-old, that means creating a will and other basic estate planning documents like a health care directive and powers of attorney.
You received an inheritance. You may not think of the inheritance as your asset, especially if it is held in trust for you. But, without an estate plan, the disposition of that money will be a slow and complicated process for your surviving family members.
You own an animal. It is common for people to include plans for their pets in their wills. If the unthinkable were to happen and you died unexpectedly, what would happen to your beloved pet? Better to plan ahead for your animals in the event of your death. You can even direct the sale of specific assets, with the proceeds going to your pet's new guardian for upkeep expenses.
You want to protect your family from red tape. If you die without a will, your family will have to take your "estate" (whatever money and possessions you have at the time of your death) through a long court process known as probate. If you had life insurance, for example, your family would not be able to access those funds until the probate process was complete. A couple of basic estate planning documents can keep your estate out of the probate court and get your assets into the hands of your chosen beneficiaries much more quickly.
You have social media accounts. Many people spend a great deal of time online, conversing with friends, storing important photos and documents and even managing finances. Without instructions from you, will your family know what to do with your Facebook account, your LinkedIn account, and so forth?
You want to give money or possessions to friends or charities. When someone dies without a will, there are laws that dictate who will receive any assets. These recipients will include immediate family members like parents, siblings, and a spouse. If you want to give assets to friends or to a charity, you must protect your wishes with a will.
You care about what happens to you if you are in a coma or persistent vegetative state. We all see the stories on the news – ugly fights within families over the prostrate bodies of critically ill children or siblings or spouses. When you write your will, write a health care directive (also called a living will) and a financial power of attorney as well. This is especially important if you have a life partner to whom you are not married so they can make decisions on your behalf.
Monday, May 13, 2013
If you co-own a business, you need a buy-sell agreement. Also called a buyout agreement, this document is essentially the business world's equivalent of a prenup. An effective buy-sell agreement helps prevent conflict between the company's owners, while also preserving the company's closely held status. Any business with more than one owner should address this issue upfront, before problems arise.
With a proper buy-sell agreement, all business owners are protected in the event one of the owners wishes to leave the company. The buy-sell agreement establishes clear procedures that must be followed if an owner retires, sells his or her shares, divorces his or her spouse, becomes disabled, or dies. The agreement will establish the price and terms of a buyout, ensuring the company continues in the absence of the departing owner.
A properly drafted buy-sell agreement takes into consideration exactly what the owners wish to happen if one owner departs, whether voluntarily or involuntarily. Do the owners want to permit a new, unknown partner, should the departing owner wish to sell to an uninvolved third party? What happens if an owner's spouse is involved in the business and that owner gets a divorce or passes away? How are interests valued when a triggering event occurs?
In crafting your buy-sell agreement, consider the following issues:
Wednesday, May 08, 2013
Your family-owned business is not just one of your most significant assets, it is also your legacy. Both must be protected by implementing a transition plan to arrange for transfer to your children or other loved ones upon your retirement or death.
More than 70 percent of family businesses do not survive the transition to the next generation. Ensuring your family does not fall victim to the same fate requires a unique combination of proper estate and tax planning, business acumen and common-sense communication with those closest to you. Below are some steps you can take today to make sure your family business continues from generation to generation.
You've worked very hard over your lifetime to build your family-owned enterprise. However, you should resist the temptation to retain total control of your business well into your golden years. There comes a time to retire and focus your priorities on ensuring a smooth transition that preserves your legacy – and your investment – for generations to come.
Wednesday, February 20, 2013
This continues my series on lessons I learned in handling the estates of my parents who both passed away last year. This post will discuss reasons why you should plan things now - do not wait!
I am an estate planning attorney with the knowledge and experience to handle complex issues but found myself running around at the last minute to take care of things for my own father. It turns out that my father had never signed a financial power of attorney. What does that mean? It means that his wife was unable to handle simple financial transactions on his behalf while he was in the hospital and unable to do things like go to the bank. But they're married you say. For many financial matters, even a spouse does not have the right to act on your behalf. For instance, a spouse may not deal with anything listed solely in your name. This generally includes such things as your retirmenet plan, stocks or bank accounts.
So, on a Thursday afternoon I was in my office (instead of the hospital) drafting a power of attorney for him to sign so that his wife could take care of some financial matters he thought were crucial in his last few days of life. Then I ran it to the hospital and got it signed and notarized.
You could look at this and note that we were lucky as he was awake, competent and alert enough to know what he wanted done and still capable of signing the Power of Attorney - even one day later and that would not have been the case. Many people simply put it off unti it's too late and the family has to fight to get a conservatorship to be allowed to make decisions they know the loved one would have wanted.
Please plan now so no one is running around trying to get these things done during such a difficult time.
Friday, December 28, 2012
An Estate Planning Attorney Provides a Personal Review of 2012
The state of the firm
For Unique Estate Law 2012 was a fantastic year. The firm beat projections and I was able to assist more clients than ever before. I had referrals from a wide range of sources and a constant stream of clients coming through my website. I've done well enough to start advertising on a local radio station and in a local magazine. I have met many wonderful people and have given them guidance and peace of mind when facing an uncertain future.
Two major losses
But, for Chris Tymchuck, it was the worst year of my life.
Why was it such a bad year personally? In November both my Dad and Mom died within a week of each other. They were 66 and 64 respectively so it hadn't occurred to the family that they might be gone so soon. While my father had battled cancer for 11 years he was in no worse shape in the end than in prior battles. And my Mom had never been sick a day in her life.
Why am I writing about this?
Why do I share such personal information on a law firm website? Because, it is a cautionary tale of what happens in a blended family when little or no preparation is done.
I was recently sharing my story with two clients and they said, "I can't believe this is happening to you who spend your time making sure that people like us are ok and covered. You have to share your story with people so they understand that this can, and does, happen." And they're right.
I write this blog to assist clients and colleagues with things to consider when drafting estate plans for all types of families – both traditional and non-traditional – and the blog has paid off for me. I feel that, in keeping with the spirit in which I write I must use the lessons of 2012 to further education clients and colleagues through this medium. In short, to give back as the blog has given me so much.
Is it relevant to Unique Estate Law?
Why is my story relevant to this site? Because part of the reason that I specialize in non-traditional families is because I grew up in one – or several – and know the complications that come with being raised with in a complex web of interrelated (and sometimes not) people.
My parents divorced and each remarried and had kids with a subsequent spouse. In addition, my Mom remarried a third time and became a stepparent herself. So, that means I have a stepdad, stepmom, 3 half-brothers, a half-sister, a step brother and a step sister. That, of course, doesn't include the "traditional" family members such as aunts, uncles and still-living grandparents. There are a lot of people to factor into planning, mourning and administering for someone.
I've spent the last couple of months grieving and assisting my family with working through the health care decisions, then memorials, estates and other issues associated with facing the illness and then death of parent. I plan to spend the next few posts discussing some of the lessons I've learned by being on the other side – education to practice so to speak – as my hope is to assist others to avoid some of the pitfalls we now face.
I can't say that anything good has really come out of the losses I suffered this year but I will say that it confirmed my choice of profession. First, because I found relief in returning to work and assisting my clients and second because I feel that I use my law degree in the best possible way – to assist others to prepare for, and perhaps face, the worst times in their lives. For that I am grateful.
Previous Posts
What's Involved in Serving as a Personal Representative in a Minnesota Probate?
Expenses of the Estate, Part IV: Fees Received as Personal Representative (Executor) are Taxable!
Expenses of the Estate, Part III: D0 I Get Paid To Act As Personal Representative (Executor)?
The Expenses of Probate, Part II: What Are The Fees for Handling an Estate (Probate)?
The Expenses of Probate, PART I: Who Pays The Fees For A Probate When Someone Dies?
Choosing a Guardian for Minor Children
Executors Fees
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From within Hennepin County Unique Estate Law represents estate planning and elder law clients throughout Minnesota, including Minneapolis, Edina, Bloomington, St. Louis Park, Minnetonka, Plymouth, Wayzata, Maple Grove, St. Paul, and Brooklyn Park. The Minnesota law firm of Unique Estate Law focuses on all aspects of estate planning, including specialized wills, trusts, powers of attorney and medical directives for married couples, young families, blended families, single parents, gay families and those going through a divorce. Unique Estate Law also handles probate administration, asset protection, Medical Assistance planning, elder law, business succession planning, adoptions and cabin planning.
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Lubango — The chairman of the Agro-livestock Commercial and Industrial Association (AAPCIL), António de Lemos, Friday in Lubango, southern Huila province, appealed to the companies exploiting minerals in the region to diversify their exploration activities in order to not always depend on the same product.
Speaking to ANGOP on prospects for developing the sector of Industry, Geology and Mining, the on the occasion of the Industry Day, November 23, the official recalled the province has other riches as diamonds and oil onshore.
In his view, the province of Huila is very strong in terms of minerals and has a high potential, justified by the existence of two granite processing factories in Lubango, including the capacity of other units.
The source said he believes that at this moment the most important thing would be to create industries that generate wealth and jobs, to cope with the huge deficit in this areas and thus solve the problem of unemployment in the country.
However, he stressed the need to protect national production and business, so as to boost local production and consequent economic development.
In Huila province there are more than 25 companies from mining sector in the municipalities of Jamba, Chibia, Humpata, Lubango and Gambos.


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News - Reader comments
Watch AT&T's Developer Summit keynote speech live here
07 January, 2013 | Read the news | Post your comment
A whole bunch of AT&T bigwigs are getting ready to take the stage at CES for the AT&T Developer Summit. The various execs will be talking about everything from innovative new developer tools to new devices and service offerings. You can watch the event live using the embedded live stream below...
Note: Sponsored advertising links are in green.


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Coyoacán and San Angel Tour including the Frida Kahlo Museum
- Guided tour of Coyoacán and San Angel neighborhoods in Mexico City
- Visit San Juan Bautista, one of Mexico City's oldest churches
- Learn about the life of artist Frida Kahlo at the Blue House Museum
- View pre-Columbian artifacts at the Diego Rivera-Anahuacalli Museum
- Be accompanied by a professional English-speaking guide
- Hotel pickup and drop-off included
Why Our Insiders Chose This Tour
Visit two of Mexico City's neighborhoods rich with history and culture! This half-day tour is perfect for those who want to experience some of Mexico City's lesser-known attractions with a knowledgeable guide.
Recent Photos of This Tour
What You Can Expect
Stop to admire Coyoacán's 16th-century mansions and visit the church of San Juan Bautista, one of the oldest churches in Mexico City. Step inside to see impressive paintings and chapels, then continue your exploration of this vibrant neighborhood with a stop at a local crafts fair, where you can sample a cup of traditional coffee (own expense).
Next, visit the Frida Kahlo Museum, known as La Casa Azul ('the Blue House'), and learn about the turbulent and colorful life of this world-famous artist. See where Frida Kahlo lived with her husband, the muralist Diego Rivera, and examples of her iconic artwork.
Your tour then takes you to the neighborhood of San Angel to visit the Ex-Convento del Carmen, where Mexico City's only mummified bodies were laid to rest. Admire the church's three tiled domes, explore the former monastery grounds and visit the museum.
Enjoy free time for shopping and lunch (own expense) in the Saturday bazaar, where a variety of Mexican crafts can be purchased. In the afternoon, enjoy a visit to the Diego Rivera-Anahuacalli Museum, designed by Rivera to house his vast collection of pre-Columbian artifacts.
Your neighborhoods tour ends with return transfer to your Mexico City hotel.
Customer Reviews
April 2015
Great tour. You'll walk around Coyoacán, then visit the Blue House. We didn't see the Diego Rivera-Anahuacalli Museum, but went to Xochimilco instead.
December 2014
Loved our tour guide. He was personable, friendly, very knowledgeable and gave us a detailed insight into the history of Mexico and the sights we visited. We would certainly use Viator again!


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The Astros have already been eliminated
Aug 23, 2011, 9:12 AM EDT
All but eight teams get eliminated eventually, but it's probably worth noting that the Astros were the first. They're 34 games back of the Brewers, who only have 32 games left to play. Seems pretty early for elimination, but that's the 2011 Astros for you.
Next up on the elimination list is Baltimore, who — thanks to MLB.com's handy elimination column on their standings — we see are nine games from playoff death.
(thanks to reader deepstblu for pointing out the elimination standings thing)
- halladaysbiceps - Aug 23, 2011 at 9:21 AM
Ed Wade, pat yourself on the back for destrroying the Astros franchise.
- veryindifferent - Aug 23, 2011 at 9:27 AM
I'll confess the 4 game winning streak gave me some hope, but they just put themselves too far behind too early to ever really have a chance. But I really think they might have made it until August 27th or so if Hunter Pence hadn't been traded.
- Chris Fiorentino - Aug 23, 2011 at 9:31 AM
Once Ed Wade is gone and they have new ownership and a new front office, I think things will be fine with the Astros. They have a pretty good minor league system now that they got a ton of prospects for Pence and Bourne. Provided the next GM is a good hire, they should be relevant again in a couple years.
- Max Power - Aug 23, 2011 at 9:33 AM
In the long run, we're all eliminated.
- Old Gator - Aug 23, 2011 at 9:49 AM
At my age, elimination is a subject of inexhaustible interest. In fact, it's Tuesday, which means I have to make sure the chute cover is open so the truck can back up to it for my monthly Metamucil delivery.
- stevejeltzjehricurl - Aug 23, 2011 at 10:20 AM
Be careful with the Metamucil, Gator. I hear that's what led to Angel Pagan's early departure from last night's Mets-Phillies game.
- Old Gator - Aug 23, 2011 at 11:48 AM
It's his own fault for chugging the stuff that many hours before bedtime.
- Old Gator - Aug 23, 2011 at 9:53 AM
The occult number for the Feesh is eleven. The way they're playing, if the Feelies snap out of it and get hot again, this will all be over in a week and the Purple Heart squad, at the very least, can go home and start running that brush through their barrel and start thinking eight-pointers or playing with their lures in the bathtub to see which ones wiggle and sparkle best and start thinking walleye. Me, I'm going to start confabulating my reading leest for the weenter.
- yankeesfanlen - Aug 23, 2011 at 9:56 AM
According to the MLB explanation for calculating the elimination number, it's either a win by the leader or a loss by the trailing team.
Universe goes to Baltimore for FIVE games this weekend. Hmmm….carry the three, divide by strange attractor.
- stublues33 - Aug 23, 2011 at 10:01 AM
It would be useful to show an elimination number for the wildcard. Wish my Nats had a more likley chance at that. Their problem is less with their own play and more with the consistency of the Braves. They (Atlanta) have not had a 10 game span where they've done worse than loosing one more game than they've won since April 21. Would like to see a strong finish for the Nats and a better record then the NL west winner.
- yankeesfanlen - Aug 23, 2011 at 10:11 AM
Actually, you can do that yourself. Just use the leader in the wild card race instead of the division leader.
- Mr. Jason "El Bravo" Heyward - Aug 23, 2011 at 10:19 AM
Damn Astros are ruining the Cubs chances in the race to the bottom competition. C'mon Chicago! It's not too late to be the last of the six!!!!
- kopy - Aug 23, 2011 at 10:26 AM
So I just heard yesterday that they're going to stop selling Old Style at Wrigley. I just don't know what to think anymore…
- yankeesfanlen - Aug 23, 2011 at 10:37 AM
That is terrible!
- Mr. Jason "El Bravo" Heyward - Aug 23, 2011 at 12:05 PM
Hmmmm, this is terrible or amazing. I guess it's sad b/c it's been a mutual deal for 60+ years. It is pretty f@cking terrible beer though, but then again, Wrigley doesn't have many better options.
- churchoftheperpetuallyoutraged - Aug 23, 2011 at 10:47 AM
So does this mean my pick of the Astros winning the NL Central can no longer happen?
– Steve Berthiaume
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June 29th, 2015
Browse Archive by Day
Archive: News / Sports / Sports Home / NBA (9 Stories)
Thunder eliminate Clippers, winning Game 6 104-98
05/16/2014 12:50amWhen the Oklahoma City Thunder were down by 16 points and struggling to make any shot early in Game 6, they looked all but ready to fold up and head home for a series-deciding finale.
Durant's Thunder take on Spurs after clipping LA
05/16/2014 7:50amMr. Unreliable was rock-solid and relentless yet again.
GM says Cavaliers not close to hiring new coach
05/16/2014 1:40pmCleveland general manager David Griffin says the Cavaliers are not close to hiring a new coach.
Real Madrid to play Maccabi in Euroleague final
05/16/2014 3:20pmReal Madrid beat Spanish rival Barcelona 100-62 to reach the Euroleague final, where it will meet Maccabi Tel Aviv after the Israeli team pulled off a late comeback against CSKA Moscow on Friday in the Final Four.
LA Clippers look to a future without Sterling
05/16/2014 4:00pmThe Los Angeles Clippers hadn't even digested the final loss of their tumultuous season before they had to consider the growing possibility that owner Donald Sterling won't leave the club quietly.
Top NBA seeds advance after wild early rounds
05/16/2014 4:40pmAfter a wild start to the NBA playoffs — dramatic Game 7s, overtime games — the league's postseason has returned to normal.
For Payne, Lacey remains on mind
05/16/2014 5:01pmThere wasn't a more touching story in college basketball this past season than the friendship between Michigan State star Adreian Payne and Lacey Holsworth.
Thunder F Serge Ibaka expected out for postseason
05/16/2014 5:40pmOklahoma City defensive specialist Serge Ibaka is expected to miss the rest of the NBA playoffs because of a left calf injury.
Wall, Beal are Wizards' future, rest uncertain
05/16/2014 6:10pmOn one hand, the Washington Wizards are an NBA team on the rise, destined to be a playoff perennial for years to come because of the young backcourt of John Wall and Bradley Beal.
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13/13/13 (2013)
For millennia, calendars have added an extra day every four years. In doing so, they violated the ancient Mayan calendar. Now we are in the 13th month of the 13th year of the new millennium, and the few who survive will battle a world of demons.
Trae Ireland, Erin Coker, Jody Barton
Released: USA 1 October 2013 (Blu-ray and DVD premiere)
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All eyes will be glued to the United States of America (USA), as its citizens go to the polls today to choose between incumbent President Barack Obama of the Democratic Party and his Republican opponent, Mitt Romney, in a presidential election that has been described by pollsters as too close to call.
A handful of governors, the entire House of Representatives and one-third of the Senate are also up for election today.
Monday, the two candidates took a final tour of the swing states to woo undecided voters, on their last day of campaigning.
Romney went to Florida, where polls suggested that he had the edge, and later headed to Virginia, New Hampshire and Ohio.
Obama appeared in Madison, Wisconsin, accompanied by a popular American singer and multi-instrumentalist, Bruce Springsteen, before going on to Iowa and Ohio.
Political pundits predicted that the presidential election will come down to a handful of swing states.
Yesterday, Obama and Romney were running almost neck-and-neck in national polls, in a campaign that has cost more than $2 billion (£1.2bn).
But surveys of the nine or so battleground (or so-called swing states) states that will determine the election showed Obama narrowly ahead.
BBC analysts said the race has been most intense in Ohio where no Republican has ever made it to the White House without winning that state.
Romney would become the first Mormon president of the US if he wins today.
The former Massachusetts governor was first to hit the campaign trail yesterday, telling cheering supporters in Florida: "The people of the world are watching, the people of America are watching.
"We can begin a better tomorrow (today), and with the help of the people in Florida, that's exactly what's going to happen."
Thirty million Americans have already cast their ballot through early voting across 34 states. In the 2008 presidential election, 130 million people voted.
However, Democrats in Florida filed a legal case demanding an extension of time available for early voting, citing unprecedented demand.
Similarly, in Ohio, Republican election officials went to court yesterday to defend an 11th-hour directive to local election officials.
Last month, a federal appeals court reinstated early voting on the last three days before today's election.
The ruling overturned a state law declaring early voting should end on the Friday before the election, making an exception only for voters living overseas and for military personnel, who tend to favour Republican candidates. Critics said this potentially favours the Obama camp.
To buttress this, CNN's Electoral Map showed that Obama is likely to win 237 Electoral College votes, while Romney is almost certain to win 206, with 95 unallocated electoral votes, resulting in a toss-up between the candidates.
The presidential election is decided by the Electoral College. Each state is given a number of votes based on a mix of population and representation in Congress.
A candidate would need 270 electoral votes to win the US presidential election.
As a result, activists through the weekend and yesterday stepped up efforts across the crucial swing states.
In Wisconsin, student volunteers put in 14-hour days in an effort to deliver the state to Obama, a BBC correspondent reported from Madison.
Going into the polls today, Romney would likely be favoured by whites, seniors and evangelical Christians, while Obama's votes would most like come from women, non-whites and young adults.
Republicans are expected to keep control of the House, while Democrats are tipped to do the same in the Senate.