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One Woman Is Not Enough
Some men are never satisfied by a single woman. Thus, even if a man may have a girlfriend or wife, she may not satisfy him. Sometimes, a woman may not be in the mood to entertain his man. However, a man may be in dire need of sensual satisfaction. In that case, the man may go for one of the best escorts in town. These models are never too busy or moody for their clients. In fact, they are always eager to entertain men. They derive joy from satisfying the desires of their clients.
Basically, men book companions for varied reasons. However, these are the major reasons why most men want to hang out with companions. If you feel like spending time with a woman that truly understands you and genuinely wants to make you happy, book one of the best escorts today. Visit the site of a reputable agency to book a model that you find irresistible.
Source: www.whathappensinvegasstays.com


text: Your neighbour's kid has chosen a subject that she loves and she is excelling at it. Whereas your child is struggling with the subjects that he has chosen with your help! How could this possibly happen! Here are Top 9 Reasons as to Why An Educational Counselor is needed in Life! When you ask yourRead more

subset: commoncrawl


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Google Tools Templates
Want to help students organize their ideas and thinking and get more use out of the technology available to students?
Looking for new ways for students to express their knowledge and understanding?
I have shared other posts about templates like the Facebook Slides presentation, the Time Magazine Cover, or one of my favorites, the Virtual Museum.
Today I discovered another resource for templates that you or your students can use to demonstrate their learning. This page has templates that are organized by grade level that could be used in a multitude of subject areas. One thing to note, is the author is Canadian, so some of the topics, especially historical references are not ones that would be common to American students. Beyond that, the multitude of choices and quality of many of these makes this a really great resource to help students present their learning in new and creative ways.
I really like the magazine covers that were created like National Geographic and Rolling Stones are well done. Also think about how you could use a template like the Boarding Pass to create a learning adventure for your students. Check out more examples from Darren Maltais at his site Engaging Students Google Resources.
One more resource for templates comes from Matt Miller who wrote Ditch That Text Book and more recently Ditch That Homework. He has a lot of great resources on his site. ditchthattextbook.com. He has created a number of Google Drawing Templates that could be used to help students organize their ideas, or help them plan for an activity. Check out his Google Drawing examples here.
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Ben Brazeau
April 2018


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In honor of National Volunteer Week, April 15 to 21, we celebrate and thank our volunteers. Their impact is immeasurable, not only for the agency, but for the community as a whole. Volunteers truly are at the heart of everything we do.
"Our volunteers are as varied as the community we serve. However, they all have a common goal of striving to make the world a better place and contribute in any way they can," says Nancy Benyamin, director of Volunteer Services. "Volunteerism empowers individuals to find their purpose, to take their passion, and turn it into meaningful change."
Last year, 1,128 people gave 30,000 hours of their time to JFS—and they supported nearly every program and department across the agency. The dollar value of that time is $779,100!
It may surprise you that 45 percent of these volunteers are ages 18 to 49. The old adage,
"If you need something done, ask a busy person" certainly describes the majority of our volunteers. They are highly educated and bring a vast array
of skills, experience, and talent to support our staff. In fact, 49 skilled professionals provided 4,192 hours of expertise to our staff last
year, assisting with accounting, writing, office work, consulting, photography, event support, and more.
Debbie Zimmerman, interim president and CEO, says, "Volunteers significantly extend our reach and allow us to provide services to more than 22,000 people each year, which we would not be able to achieve without their invaluable dedication. I have deep appreciation for volunteers and all they do to support our mission or those in need."
The Family Safety Net Services (FSN) department, which runs the Weinberg Food Pantry and Lunchbox Express, and provides employment services,
case management, and emergency financial assistance, has 10 employees. Last year, 570 volunteers helped the department serve 6,153 people. Shelly
Hines, FSN director, says, "We couldn't do the work we do or be able to serve as many people in our community without our volunteers. Our volunteers
are some of the most passionate, dedicated, and caring people I know."
The JFS Senior Solutions program has 34 staff between the Tamarac office, Boulder JFS,
Colorado Senior Connections programs in Edgewater and Wheat Ridge, and homemakers working throughout the community. In 2017, 363 volunteers enhanced the array of services Senior Solutions provided to 5,954 people. "Our volunteers offer older adults assistance and support that is either difficult to coordinate or simply isn't readily available in the community,"
explains Chandra Matthews, Senior Solutions director. "Between transportation to reading mail, to simply visiting and reminiscing, these caring volunteers
help vulnerable and sometimes isolated older adults remain connected and engaged."
Sara Leeper, director of Disability and Employment Services, says, "It's hard to imagine our program without the special care and dedication from our volunteers. Art lessons, pet therapy, true friendships, comfort and encouragement, storytelling, reading, providing transportation, vehicle maintenance, event hosts, and more. We could go on and on describing the impact our volunteers have on our program. But the mightiest and highest impact by kind and generous individuals volunteering is the genuine care and concern for people with intellectual and developmental disabilities. It's a true gift." 103 volunteers helped extend the reach of 45 employees to positively impact 1,130 people's lives last year.
Check out our social media channels (Facebook, Instagram,
and Twitter) during National Volunteer Week to see some of the reasons people volunteer
with JFS. We hope their stories serve to inspire you to take action and discover the collective power we all have to unite in making a difference.


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26 High Street, Wing, Leighton Buzzard, Buckinghamshire, LU7 0NR 01296 752210
26 High Street, Wing, Leighton Buzzard, Buckinghamshire, LU7 0NR 01296 752210
We know good pub food brings people together. At Cock Inn we're all about serving the people of Leighton Buzzard tasty dishes, freshly grilled at prices you'll love. From our steaks topped with one of our incredible steak toppers, to our delicious super green salad, or build your own kids meals — there's something for all the family.
What's more, with great value pub offers throughout the week, you'll have the perfect excuse to come back again and again.
Click the link below to view our allergen & nutritional information, this will open in a new tab. Some dishes may not be available in all sites.
Please ensure that you refer to the onsite allergen guide on each visit to confirm that nothing has changed.


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Media Monitoring
The University is monitoring its media coverage through the services of a media agency, Precise
Precise provides:
- Highly detailed summarised alerts
- Sectorised and segmented reports
- Report creation on volume, media type, AVEs (Advertising Value Equivalents) and reach at the click of a button
- Ability to stream broadcast media clips
The service allows Colleges to track print and broadcast coverage through monthly reports and provides daily alerts on how our experts are featured in the media. Our reputation surveys have consistently shown that being talked about and known for something is a strong indicator for how well you are perceived, and media monitoring provides a platform upon which we can build public perception of what we do and seek to achieve.
What you need to do now:
Monthly reports
Precise collates print, online and broadcast news coverage mentioning the University of Leicester. The News Centre will produce a general summary report on a monthly basis.
Daily alerts
In addition to the central database, from which these monthly reports are produced, Precise creates daily summarised alerts of the University's mentions. If you would like to subscribe to these alerts, received each morning, you must email firstname.lastname@example.com with the subject line: Precise alerts subscribe. Please note, if you do not request to receive the daily alerts you will not receive them.
Dashboard reports (log-in required)


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SeaMaster Cruises, a home-based agent franchiser, has unveiled a new website focused on providing members with sales leads and other resources. The site, www.seamastercruises.com, also will assist consumers to locate a personal cruise expert. All SeaMaster Cruises franchise owners have their own customized sub-sites with their photos on the front page.
"One of the most consistent, positive comments we hear from our franchise owners is that we continue to support them, long after they join our network," said SeaMaster Cruises General Manager Mark Schiffner. "This site is another major step in continuing that high level of headquarters support."
The site includes information for prospective franchisees on how to join the SeaMaster Cruises network, including a form to request additional information. Complete booking capabilities for major cruise lines, airlines, car rental and hotel accommodations are included as well. The site also offers informational resources for travelers on how to plan for a cruise, what to expect on a cruise, the benefits of group cruising, popular cruise destinations, cruise lines and ships and more.
SeaMaster reports that franchise owners are pleased with the redesigned site's capability in aiding their own marketing efforts. Shari Marsh, Valrico, FL who joined SeaMaster Cruises in May 2007– explained that, as a new franchise owner, the site helps validate her as a professional travel expert. "I never want my website to serve as a substitute for me, and it never will," she said. "It demonstrates that I have the tools to competently serve customers, and that's the key– I am still the person doing the work, interacting with them, and making sure their experience is one they'll never forget."
Jim Carey, a SeaMasters agency owner in Kennewick, WA, said the redesigned website is proof of SeaMaster Cruises' long-term commitment to franchisees. "For example, I wanted a way to capture information from people so I can market to them in the future," he said. "I also think it's very important for visitors to be able to search for real-time cruise information, and with this site, now they can."
SeaMaster Cruises, which launched in 2004, now has more than 130 franchise owners and is part of The Travel Franchise Group, LLC, which is a subsidiary of Travel Acquisitions Group.
Visit www.seamastercruises.com.


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Black Cat Print Sleeveless Casual DressSKU: 027930
DescriptionAdd a daring touch to your wardrobe, this casual dress is a must have. Featuring light fabric, cartoon cat print throughout the dress and fitted.
Fabric: Polyester
Neckline: Scoop Neck
Sleeve Length: Sleeveless
Dress Length: Mini
Embellishment: Printed
Pattern: Animal
Style: Casual
Size Chart(Inch) ONE-SIZE Bust 30.7-37.8 Cuff 17.3 Hem 31.5 Length 32.3 Shoulder-width 11.8 Waist 33.9-41.7 Size Chart(CM) ONE-SIZE Bust 78-96 Cuff 44 Hem 80 Length 82 Shoulder-width 30 Waist 86-106
The dimensions data from the measurement of the product, "click here" to see the measuring methods details, and allow 1-2cm (0.4-0.8") differences due to manual measurement, thanks.
Actual fabric colors may vary slightly from online colors due to variations in screen color settings.
30 Days Return + Shipping PolicyShipping & Delivery
Receiving time = Processing time + Shipping time
Note: In orders with more than one item, the processing time will be based on the item with the longest processing time.
We will prepare your order after it have verified. Such as: strict quality control, arrange the suitable carriers.Return Policy
Return within 30 days from the delivered date.
1. Items received within 30 days from the delivered date.
2. Items received unused, undamaged and in original package.


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Doxoves® - PEGylated Liposomal Doxorubicin HCl
Doxorubicin HCl is loaded into PEGylated liposomes composed of HSPC/CHOL/mPEG2000-DSPE (56.2:38.5:5.3 mol/mol) with ammonium gradient by the active loading approach. It is comparable to the commercial product DOXIL®. The liposomes are prepared to very high quality with consistent lot-lot characteristics. Narrow particle size distribution and high drug encapsulation efficiency. Note the high drug concentration (4mg/mL compared to 2 mg/mL for DOXIL®) allows the researchers to perform experiments at higher concentration/doses.
Product For Research only and NOT for Human Use
Product code: F30204B-D
Lipid composition: HSPC/CHOL/mPEG2000-DSPE (56.2:38.5:5.3 mol/mol)
Lipid concentration: 40.0 mM
Doxorubicin HCl: 4.0 mg/mL
Encapsulation efficiency: > 95% (typically 98%)
Loading battery: 250 mM ammonium sulfate
Mean particle size: 85 nm (80 - 90 nm)
External solution: 10% sucrose, 10 mM histidine, pH 6.5
Shelf-life: 6 months, storage: 2-8 degree C
HSPC: hydrogenated phosphatidylcholine (Soy)
CHOL: cholesterol
mPEG2000-DSPE: 18:0 PEG2000 PE:1,2-distearoyl-sn-glycero-3-phosphoethanolamine-N-[methoxy(polyethylene glycol)-2000]


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Our little screen famous people most likely love to travel and their online networking profiles turns out to be the able stage for communicating their habits. These days, Mandira Bedi is administering the internet. The on-screen character is spending quality time in Maldives.
- Advertisement -
The DDLJ performing artist has taken a couple days off from her hectic schedule. The gorgeous actress sports a tattoo on her neck and she is accompanied by her husband Raj Kaushal and her cute son, Vir. We posted some of the sizzling pictures of Mandira yesterday and today, we present you the exclusive video of Mandira Bedi chilling out their in Maldives.
Read more : Mandira Bedi Sizzles In A Bikini During Vacation With Family
Now You Can Get the Latest Buzz On Your Phone! Download the PagalParrot Mobile App For Android and IOS


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Each second, day, month, and year we get the chance to start anew.
The past is just that—past. It is true that life is not a Nintendo game, but we can reset and change course to put our lives in the direction of fulfilling our potential and living our purpose. Whether the fall semester was your worst or your best, it is a new year and a new semester—a chance at a new beginning.
As a new semester with new classes begins, I encourage you to explore your potential and grow—not just as a student, but also as the unique person you are. You have a purpose in life that only you can fulfill. Part of fulfilling that purpose is the pursuit of excellence and educational achievement.
The tag line for the Byrd School of Business is "Success stories start here." Let this be the year you declare that your success story begins.


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New Orleans Saints running backs Mark Ingram and Alvin Kamara have become fantasy studs. See where they and everyone else lands on the PPR landscape for Week 11.
[Week 11 rankings: Overall | PPR | QBs | RBs | WRs | TEs | FLEX | DST| Ks]
2017 Fantasy Football Rankings powered by FantasyPros ECR ™ – Expert Consensus Rankings
Use this list to help win your week. Use your vote to help decide the Toyota Hall of Fame Class of 2017. Vote now.


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Get Tools and Information in our Coronavirus Webportal>>
Government Connection
On May 24, 2019, the House passed H.R. 1994, the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 in a 417 to 3 vote. This bipartisan legislation is being hailed as a landmark retirement bill that will greatly expand retirement savings. In actuality the bill is comprised of a number of relatively small improvements which taken together should improve the qualified retirement plan system. Unfortunately, the punitive pay-fors are aimed squarely at small business.
Meanwhile on the Senate side, the Senate Finance Committee Chairman Chuck Grassley (R-IA) and Ranking Member Ron Wyden (D-OR) introduced S. 972, the Retirement Enhancement and Savings Act of 2019 (RESA) on April 1st.
These bills are largely identical and, because of their bipartisan nature and the strong support of members of Congress, appear to be on the fast track to becoming law. Look for a vote in the Senate in the next week or two.
Despite the press surrounding the SECURE Act and RESA, the opportunities to increase savings do not seem to offset the harm that the revenue raising provisions in these bills can do to small businesses and their owners. This is somewhat ironic since it appears that small business is one of the groups that the legislation is intended to assist.
Revenue Raisers
Currently, the "stretch" IRA allows the spouse of a deceased IRA owner to take money out of the IRA in installments over the spouse's remaining lifetime. To the extent there are still funds remaining in the IRA after the passing of the owner and the spouse, the funds can remain in the IRA and be taken out in installments over the lifetime of the spouse's beneficiary(ies) – typically, the children. As a general rule, the children can take funds out faster than their life expectancy but the "prudent" child will use this money as a safety net throughout his/her lifetime. One of the major revenue raising provisions contained in the SECURE Act would require that, in most cases, the money left by the spouse (or by the participant, if there is no spouse) be distributed to the children (or other beneficiaries) within 10 years, rather than being taken over their life expectancies. The result in the vast majority of cases would be that this IRA money is likely to be spent rather than being able to serve as a safety net for the next generation.
A second revenue raising provision dramatically increases the penalties for late filing of the IRS forms for retirement plans (such as Form 5500 which is required by IRS for plans to report certain information to it every year). See the description under Section 4.03. below. It doesn't take a rocket scientist to figure out what group of businesses will most likely be late in filing these forms and therefore paying the increased penalties – the big companies with armies of people in their accounting and benefits departments or the small businesses without in-house employee benefit experts?
So what does small business get in return for being the brunt of these harmful revenue raising provisions? The summary below only discusses the provisions that are likely to make a meaningful difference in the retirement security of a large number of people. The SECURE Act contains a number of other provisions targeted to specific groups that presumably will be helpful to that limited group.
Section 101. Multiple Employer Plans; Pooled Employer Plans
The official summary of this section states: "Multiple employer plans (MEPs) provide an opportunity for small employers to band together to obtain more favorable pension investment results and more efficient and less expensive management services. The legislation makes MEPs more attractive by eliminating outdated barriers to the use of MEPs and improving the quality of MEP service providers." The legislation contains provisions which would allow a MEP to be maintained by either employers with a common interest or for employers that do not have such a nexus, by a pooled plan provider. The SECURE Act would eliminate the bad apple rule which currently provides that if, one plan in a MEP is disqualified, all of the plans in the MEP are disqualified. It is primarily due to the existence of the bad apple rule that plan advisors have cautioned their clients against going into a MEP. This section of the bill also significantly reduces the fiduciary responsibility of each small business that has joined the MEP. Obviously, a small business that wants a retirement plan tailored to its needs will not be interested in a MEP. It is possible that companies with SIMPLEs might move over to a MEP.
Most retirement plan experts agree that the individual plans comprising a MEP will likely see a fee reduction for the investments offered under the MEP, but many of those experts do not agree that there will be significant administrative savings. The statistics are clear that, under the existing framework, once a small business has more than 50 employees, it typically provides a retirement plan for its employees. As a general rule, it is only the smallest, newest, most unstable or unprofitable small and micro businesses which stay away from the retirement plan system. Time will tell whether these micro entities will use a MEP or continue to avoid sponsoring a retirement plan. Thus, it is not clear whether MEPs will provide the panacea that the financial institutions and Congress think they will.
Section 103. Simplification of Safe Harbor 401(k) Rules
The bill would allow a plan to adopt the 401(k) safe harbor at any time up to the 30th day before the close of the plan year. [Today this election with respect to an ongoing 401(k) plan has to be made before the beginning of the plan year and with respect to a profit sharing plan 3 months before the end of the plan year.] A plan could adopt a safe harbor even after that time if the amendment provided a 4% non-elective contribution (instead of 3%) and the plan is amended no later than the last day for distributing excess contributions for the plan year. The notice requirement for the 3% non-elective safe harbor that never made sense will be eliminated. These are favorable provisions. The optional 401(k) safe harbors are popular with small business retirement plans because once the required contribution is made there is no 401(k) discrimination testing which means all employees, including the highly compensated employees, can contribute the maximum amount to the 401(k) plan in any given year.
Section 104. Increase Credit Limitation for Small Employer Pension Plan Start-Up Costs and Section 105. Small Employer Automatic Enrollment Credit
This part of the bill would increase credits for small businesses adopting a plan or adopting auto enrollment which has been shown to increase participation in 401(k) plans. These are favorable provisions. Whether the credits will make a meaningful difference in the decision of many small businesses to adopt a qualified retirement plan or will be a sufficient inducement to establish an auto enrollment feature in a retirement plan, which can complicate plan administration, remains to be seen.
Section 107. Repeal of Maximum Age for Traditional IRA Contributions
The bill would allow people to continue to make contributions to a "regular" IRA past the age of 701⁄2. Of course, they still have to take out a portion of the contribution that they make under the Required Minimum Distribution rules though this legislation would slightly improve the Required Beginning Date by delaying it to age 72. See Section 114. below.
Section 112. Allowing Long-term Part-time Workers to Participate in 401(k) Plans
Except in the case of collectively bargained plans, the bill would require employers sponsoring a 401(k) plan to have, in addition to the regular one year of service requirement with the 1,000 hour of service rule, a new 3 consecutive years of service with at least 500 hours of service rule. In the case of employees who are eligible because of the new 3 year/500 hour rule, the employer is allowed to exclude such employees from testing under the nondiscrimination and coverage rules, and from the application of the top-heavy rules. This provision is designed to allow part-time employees who have worked for a company for three years to be able to make 401(k) contributions. This provision would have been more attractive if it had been combined with a repeal of the complex and unnecessary top heavy rules which only apply to small and mid-size plans. Hopefully, the regulations governing this new provision will be clear and not unduly burdensome to small business employers.
Section 113. Penalty-Free Withdrawals for Individuals in Case of Birth of Child or Adoption
This provision allows a $5,000 "qualified" birth or adoption distribution (except from defined benefit plans) without the imposition of the 10% early withdrawal tax.
Section 114. Increase in Age for Required Beginning Date for Mandatory Distributions
The bill would increase the Required Beginning Date for minimum distributions from age 70 1⁄2 to 72.
This is a favorable provision but does not go far enough - age 75 would have made more sense given the longevity being enjoyed by so many people. The revenue estimates should be balanced against the overall needs of retirement security by people who are living far longer than when this rule was first imposed. Also, this Section of the bill should have eliminated the discriminatory provision that requires only small business owners to take out distributions from the plan when they attain the age of 70 ½ (soon to be 72), even if they are still working - when all other employees do not have to take distributions out until they stop working!
Section 201. Plans Adopted by Filing Due Date for Year May Be Treated as in Effect as of Close of Year
Today a retirement plan must be adopted by the last day of a given plan year to be effective for that year. This provision of the bill would allow a plan to be adopted before the due date (including extensions) of the tax return for the taxable year to be effective to the beginning of that particular year. This is a favorable provision since it will allow small business owners more time to decide if they should adopt a plan in a given year.
Section 202. Combined Annual Reports for Group of Plan
The Ways and Means summary of the SECURE Act for this section states: "The legislation directs the IRS and DOL to effectuate the filing of a consolidated Form 5500 for similar plans. Plans eligible for consolidated filing must be defined contribution plans, with the same trustee, the same named fiduciary (or named fiduciaries) under ERISA, and the same administrator, using the same plan year, and providing the same investments or investment options to participants and beneficiaries. The change will reduce aggregate administrative costs, making it easier for small employers to sponsor a retirement plan and thus improving retirement savings."
Section 203. Disclosure Regarding Lifetime Income
The bill would require that benefit statements provided to defined contribution plan participants include a lifetime income disclosure at least once during any 12-month period. The disclosure would illustrate the monthly payments the participant would receive if the total account balance were used to provide lifetime income streams, including a qualified joint and survivor annuity for the participant and the participant's surviving spouse and a single life annuity. The Secretary of Labor would be directed to develop a model disclosure. Disclosure in terms of monthly payments are intended to provide useful information to plan participants in correlating the funds in their defined contribution plan to lifetime income. Plan fiduciaries, plan sponsors, or other persons will have no liability under ERISA solely by reason of the provision of lifetime income stream equivalents that are derived in accordance with the assumptions and guidance under the provision and that include the explanations contained in the model disclosure.
The goal behind this provision is to have more plan participants elect annuities, rather than lump sum payments. However, most participants want to take a lump sum distribution from the plan and roll it into an IRA. This is because the participant and, if married, the owner's spouse, know that their designated beneficiaries will receive the amounts left in the IRA after their deaths and that they will not be forfeited as is often the case with annuities to the entity that provided the annuity.
This is likely to end up another paragraph in a form that most participants will not take the time to read. Despite Congress' and Treasury's belief that most employees are reading the voluminous forms that businesses are required to hand out to their plan participants, very few read them before tossing them in the closest trash can. It is important that every effort be made to make this provision as least burdensome as possible for small businesses.
Section 204. Fiduciary Safe Harbor for Selection of Lifetime Income Provider
Under the bill, fiduciaries are afforded an optional safe harbor to satisfy the prudence requirement with respect to the selection of insurers for a guaranteed retirement income contract and are protected from liability for any losses that may result to the participant or beneficiary due to an insurer's inability in the future to satisfy its financial obligations under the terms of the contract. This is a favorable provision.
Section 302. Expansion of Section 529 Plans
Tax-free distributions will be allowed for apprenticeship expenses and student loan repayments up to $10,000. This provision would be applicable to distributions made after December 31, 2018. This provision was just amended in the last few days. This is a favorable provision.
Section 401. Modifications to Required Minimum Distribution Rules
As mentioned above, this pay-for provision is intended to destroy the stretch IRA that is primarily used by parents to provide a safety net for their children by allowing the children to take out distributions over their life expectancies from whatever IRA money is remaining in the surviving parent's IRA upon his/her death. This revenue raising provision would require in the vast majority of cases that the children have to take out all of the money remaining in the IRA within 10 years after the passing of the last surviving parent. Experts in this area know that many children take out the money earlier than required and basically spend it, but there are children who listen to their parents and to the pundits who have taught them to save early and as much as possible and these children would have used this money as a safety net having required minimum distributions paid out over their lifetimes.
Exceptions to the 10 year rule are made for "eligible beneficiaries" who as of the date of death of the participant or IRA owner is a spouse, is disabled, is chronically ill, is an individual who is not more than 10 years younger than the participant or IRA owner, or is a child of the participant or IRA owner who has not reached the age of majority. Once the child reaches the age of majority then the 10 year rule is applied to such child. This provision is effective for defined contribution plans (note this provision is not applicable to defined benefit plans) and IRAs that are not collectively bargained or governmental plans, with respect to plan participants or IRA owners with a date of death after 12/31/19.
Small business owners generally cannot rely upon selling their businesses at a profit, nor can they generally rely upon non-qualified deferred compensation plans as top management employees can in a larger business, for their retirement security. Thus the retirement plan sponsored by their own company is often their only guaranteed source of retirement income. Incentivized by tax deductions and tax free growth, owners will part with money that they could have received as additional compensation or that they could have put back into the company, by diverting it into the retirement plan where the employees must receive significant contributions in order for the owner to also receive significant contributions. Because of this dynamic, this provision partially eliminating the stretch IRA is aimed squarely at the small business owner who has taken his/her role in providing for his/her own retirement security seriously and has in effect "outlived" his retirement account. By forcing the money out of the IRA into the taxable income of the adult children (or other beneficiary who does not meet the narrow exceptions set forth above) within a 10 year period, the IRA money is converted into an undesirable asset compared to other assets that went through the estates of the deceased participant or IRA owner and spouse, if married, and ended up with a step up in basis or was placed in a vehicle which would escape estate taxation. This may lead to the premature freezing or termination of plans once the owners perceive that they have saved "sufficient funds" in the retirement plan.
This is in effect a significant retroactive change in the law with no grandfathering for account balances accumulated in the plan prior to this date. If instead of 10 years, the account balance was forced into the income of the beneficiaries over 15 years, the impact of this provision would be significantly lessened.
RESA has a different provision for modifying the required minimum distribution rules under its Section 501. This provision allows the normal required minimum distribution rules (i.e., distributions can be made over the lifetime of the beneficiary) for the first $400,000 of retirement plan assets received by each beneficiary. For amounts over the $400,000 amount, the account is forced into the beneficiary's income over a 5 year period. Apparently, this provision is seen as unwieldy by the financial institutions making the SECURE provision (money forced out of the IRA within 10 years) the more likely one to emerge.
This is a very unfavorable provision and harmful to small business owners.
Section 403. Increased Penalties for Failure to File Retirement Plan Returns
As mentioned above, this provision dramatically increases the failure to file penalties for retirement plan returns. A recent amendment to this legislation would modify the Form 5500 penalty to $250 per day (up from $25 today), not to exceed $150,000 (up from $15,000 today). Failure to file a registration statement would incur a penalty of $10 per participant per day (presently $1), not to exceed $50,000 (presently $5,000). Failure to file a required notification of change would result in a penalty of $10 per day (presently $1), not to exceed $10,000 (presently $1,000) for any failure. Failure to provide a required withholding notice results in a penalty of $100 for each failure, not to exceed $50,000 for all failures during any calendar year. The reason given for this change in the Ways and Means summary is: "Increasing the penalties will encourage the filing of timely and accurate information returns and statements and the provision of required notices, which, in turn, will improve overall tax administration." This reason would be somewhat comical except that the companies who will have to pay all of these increased penalties will likely be small businesses who have the least amount of resources to pay these increased fees and will, in most cases, reduce contributions to all of their employees in a following year to make up for these costs. Congress seems to forget that most small business owners are people who spend the vast majority of their time running their businesses and not administering their employee benefit plans.
This is a very unfavorable provision for small business and means that small business will be providing the lion's share of revenue for this bill.
Most observers believe these bills will emerge in the final legislation very close to what is set forth above. Interestingly, the US Chamber and most of the major financial and ERISA groups have come out in favor of this legislation, which is somewhat puzzling given the detrimental impact the revenue raising provisions will have on small businesses.
Upcoming Events
2019 Legislative Meetings:
June 4, 2019 - ICBA offices – 1615 L Street, NW, Suite 900 – RSVP to Kathy Glenn at email@example.com
August 15, 2019 – Conference Call
October 1, 2019 - ICBA offices – 1615 L Street, NW, Suite 900
All meetings run from 10:00 AM to 12:00 noon
Retreat Dates and Details to be Announced Soon – Spoiler - our Chair, Corey Rosenbusch, has put together a terrific package!
Paula Calimafde Jessica Summers
email@example.com firstname.lastname@example.com


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Dental health is a very important part of a pet's overall health. Other health problems can cause dental problems as well. It is important to check your pet's teeth and gums at least once a year by your veterinarian to keep teeth problems at bay.
Signs of Dental Problems
It is the pet owner's responsibility to look for signs of a tooth problem to keep your pet's mouth healthy.streaming movie Smurfs: The Lost Village
• Bad breath
• Extra teeth or retained baby teeth
• Broken or loose teeth
• Pain in or around the mouth
• Reduced appetite or refusal to eat
• Bleeding from the mouth
• Abnormal chewing, drooling, or dropping food from the mouth
• Teeth that are discolored or covered in tartar
• Swelling in the gums
Any changes in your pet's behavior are a potential sign of some irritability in your pet's health. Visit to animal hospital in Windsor or your veterinarian for checkup.
Veterinary dentistry includes the cleaning, adjustment, filing extraction, or repair of your pet's teeth and all other aspect of oral health care. A certified veterinary dentist will be able to perform all these procedures. The procedure may take a day or 2-3 sittings depending on the dental problem.
Regular care is the most effective way of preventing dental problems in the first place. Do give stress on brushing your pet's teeth every day. It might not only reduce the need for frequent visits to your veterinarian for dental cleanings but eliminate the need completely. So, give your pet the dental care he or she deserves.