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|Re: [O] [Feature Request] Add an dispatcher command (keybinding) for inserting dynamic blocks
|Thu, 03 Jan 2019 20:19:25 +0800
|mu4e 1.1.0; emacs 26.1
Nicolas Goaziou <address@hidden> writes: > Hello, > > stardiviner <address@hidden> writes: > >> As always, add patch as attachment. > > Thank you! I applied your patch, with minor tweaks. > > Regards, Thanks Nicolas. I will continue contribute in Org Mode. -- [ stardiviner ] I try to make every word tell the meaning what I want to express. Blog: https://stardiviner.github.io/ IRC(freenode): stardiviner, Matrix: stardiviner GPG: F09F650D7D674819892591401B5DF1C95AE89AC3
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My Bloody Valentine Bath Bomb with Fang Soap Inside
My Bloody Valentine Bath Bomb with Fang Soap Inside
This listing is for one big old 4", heart shaped, vanilla cake scented bath bomb. The bomb is grotesquely topped off with maraschino cherry scented "blood" (glycerin soap). Inside is a fang shaped glycerin soap.
You toss one of these bath bombs into the tub. Birthday cake scent and nourishing oils are released into the tub during a foam reaction. The "fireworks" go on for a few minutes. Just when you think it's over, you are left with a little surprise - a mini bar of glycerin soap to get down to cleaning business. The fang soap will last for one or two baths.
These are a unique holiday treat, party favor or special little something to brighten up a hard day. I'm sure you won't find anything else like this out there! Great for pranksters of all ages!
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Congratulations on being one of three Oregon cities selected to compete for a new all-access playground! Moda Health and the Portland Trail Blazers are excited to work with you to help us determine this years winner.
The community that will receive this years Moda Assist funds is determined by a friendly, four-week online voting contest, which takes place Feb. 20 to March 20. The contest rules are simple: the city with the most votes at the end of the voting period, wins.
From past years, weve learned that collaborating with community partners is key to your success. In the weeks prior to voting, we encourage you to work with your partners to create a plan to spread the word about the program.
Weve created a community collaboration kit to help you get started. Just follow these steps to begin rallying members in your community to vote for your city starting Feb 20.
Please see downloadable promotional materials, below.
Moda Assist promotional materials:
Moda Assist flyer
Moda Assist social media posts templates
Moda Assist social media posts graphics:
The Moda Assist Program is another way that Moda Health and the Portland Trail Blazers are working together to build and support healthier communities in Oregon.
If you have any questions about the Moda Assist program, please email
Tell us you're interested and we'll be in touch with details.
If you can't find an answer, please feel free to contact our Customer Service Customer Service Customer Service
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For value-based provider programs, including Synergy, Summit, Beacon, Affinity, CPC+, and EOCCO
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If you are creating an account for an adult member of your family, that member must have given you permission to set up an account in his/her behalf. If permission has not been provided, you may be violating the privacy of that individual's information.
I have read and acknowledge this and would like to proceed.
We have exciting news to share. ODS is changing its name to Moda Health.
Moda comes from the latin term "modus" and means "a way". We picked it because that's what we are here to do: help our communities find a way to better health.
Together, we can be more, be better.
Please select the state you live in, or the state where your employer is headquartered, so we can tailor your experience:
Please select the state you live in, or the state where your employer is headquartered, so we can tailor your experience:
You can return to your previous location in the site header.


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I Want a Supportive Relationship That Encourages Growth, I Don't Want To Be Your Damn Trophy
Love can not flourish in the midst of confusion and struggle. Love does NOT pay bills and nothing screws up a good sex life like overdue bills. I can't slob a knob thinking about how I/We are going to pay the light bill next week.
Photo by Alex Holyoake on Unsplash
I find myself wondering if these men realize that there are a plethora of other, primary and more important, daily needs that a woman needs met? You do realize that while we do require/desire mates who are financially sound there are a few more pertinent needs that trump what you bring in money wise [because lets be honest, a lot of millennial women come into a relationship earning more and we know this].
Y'all miss the mark every single time, every single conversation...because y'all don't "listen". See what I did there?
Most men do not listen or communicate with their women on her level. This may partly be because they don't know how to and most men are taught that "talking" too much is a feminine trait. Men simply don't do that. Every man that I have ended up with and/or dating got my attention by doing ONE thing...and this same one thing also ended up being one of the exact things that made us fall off.
If I am going to be in a relationship, there needs to be some kind of a benefit in it for me. No, this isn't an "I'm independent I can do it all by myself and don't need anybody else" post, but this is a "I've been single for almost 5 years [minus that one time] and I HAVE been doing it by myself, so what will you be doing for me to take the weight of my shoulders?" post.
Love can not flourish in the midst of confusion and struggle. Love does NOT pay bills and nothing screws up a good sex life like overdue bills. I can't slob a knob thinking about how I/We are going to pay the light bill next week.
Eviction scares don't make my nipples jump.
For the better part of 5 years, I have been able to [despite a few setbacks that I successfully bounced back from] financially sustain and maintain a certain lifestyle. I have been able to keep my lights on, feed and clothe my child, pay a pretty insanely hefty rent balance, a car note, amongst other things. It hasn't always been easy, but I made it happen. So, when thinking in terms of "being in a relationship", the person I end up with needs to be able to, in some way, alleviate some of that pressure of always having to be "on". If I still have to work 60+ hours a week on 4 to 6 hours of sleep, come home and do homework, laundry, cook, clean, worry about rent/bills, gotta take time off of work to take my car to get an oil change, gotta leave work early for doctors appointments, etc. What are you here for? What is your purpose? I can do all of these things by myself. I can stress by myself and not have to worry about picking up dirty boxers and empty chip bags on the couch.
I am always tickled when during a conversation centering around "the needs of a woman" the first thing men want to talk about is the "financial and/or monetary" needs and how "these need to be equal". It's easy to tell which ones have actually been in a relationship that was not dysfunctional.
In the words of the great Damita Jo..."What have you done for me lately?"
If I am going to turn in my heauxlodex and become all domestic-like [still can't tell me what to do, tho] I need to know what the perks are and how you plan to keep me from sending myself into an early stroke or deep depression from all the "stress" I am under. I need to know that certain things I just DONT have to worry about or be bothered with. [Seriously, I hate paying rent. Can you pay the damn rent at least?]
Men love to complain about the lack of "femininity" Black women possess but completely ignore the fact that it is YOU and your shenanigans that tend to put us in positions where "femininity" isn't a viable option. You want me to be soft, with rough hands and chipped nails? You want me to look like I just stepped off the cover of a magazine after I just worked 14 hours for the 3rd day in a row? You want to come home and see a gourmet 4 course meal waiting for you and me wrapped in La Perla after I've come home from work and have been chasing a 3 year old around the apartment for 2 hours trying to get them in the bathtub?
That's not how these things work. That's not how any of this works. I believe that if a woman is in a relationship and co-habitating with said man, she should most definitely not be struggling. In fact, there should be no struggle present in the household at all. There is really no reason for it. Getting bills paid should not be an issue. Your fridge should never be empty. There is absolutely no reason why two fully functioning, non-disabled adult human beings should be co-habiting and playing house whilst struggling to make ends meet. Why be in a relationship just to struggle?
Just be single.
Relationships already come with a crap load of added stress and adjustments. You are working to create a space where two people with differing interests and personalities can co-exist in harmony while attempting to bring forth a new generation. That alone will create tension as you continue to grow, either together or apart.
That being said, the more I begin to examine my own requirements for relationships I am becoming more of mind that "I" don't have a desire to be "taken" care of. At least not in the sense where I have absolutely no responsibilities. The trophy wife life sounds great on paper but after a year and a half of being a stay at home mom I was bored out of my mind and was looking for anything to do that would pass the time. I was so desperate for action that I started joining the neighborhood wives of other soldiers in their daily gathering of Drink O Clock. Which basically was just a bunch of drunk house (Army) wives sitting on a designated front lawn with bottles of wine and Vodka talking about how much they hated their shitty, cheating husbands. Yes, it got that bad.
The ideal relationship for me would allow me room to be able to explore my personal dreams and aspirations with no restrictions or without concern for how the rest of the household will maintain whilst I try and pursue my goals. I want a relationship where each person is contributing to the financial, spiritual and economic climate of the house. I can't simply be still and do nothing. I'm not a professional shopper, I keep my circle small and I hate people (mostly) so being a socialite is out of the question. Although, I did attempt a few years ago.
Taking care of me is ensuring that "I" have room to move freely and without restriction. Taking care of me is acting as shield and protection from oncoming obstacles and keeping the path clear for me to do my thing. Taking care of me is making sure that "I" win. I am not interested in being a man's trophy. I am already a trophy. I'm my own trophy. I need someone who is going to be the Alexis Ohanian to my Serena.
Owner of Love My Black, LLC + Eighty5OH8 -Award Winning Blogger/Author | Viral Troublemaker | Mother of One | Brand and PR strategist


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RANCANGAN BANGUN APLIKASI PEMESANAN SEMBAKO PADA TOKO MM ACING BERBASIS ANDROID M-Commerce, Online Shopping, Android
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One of the activities that everyone is always doing in order to meet their needs is shopping, especially shopping in everyday life. As technology grows, shopping now can be done anywhere and anytime. Various online shopping activities by visiting the shop's website that offers goods have been commonly found lately. However, for people who have a busy activity, always mobile, shopping into a troublesome activity. In this study, developed software on smart phones based on Android. The goal is to answer the need for technology that makes it easy to shop in a practical and mobile. This research is more specialized in the development of Android operating system, because it has the appropriate technology and is available in various types and brands of smartphones.


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- Please call us for FREE help:
- (866) 531-0695
1586 Ionian St, SAN DIEGO, CA
- Assisted Living
- Micro-Community
Payment Options
- Medicare No
- Medicaid No
- Veteran's Benefits No
- Long Term Care Insurance No
- Subsidy Available No
Are You the Community Manager?
If you are associated with CASA ALEGRE II , click the Claim Listing button to contact a representative about a free listing with our referral program.
- Nationwide Network of Care Advisors
- Work with 25,000 families each month
- Market your community with Photos, Videos, FAQ
User Reviews
Do you reside in or have a loved one in Casa Alegre Ii ?
To be the first to provide feedback on Casa Alegre Ii click here...
Description of CASA ALEGRE II in SAN DIEGO, CA
Number of Beds : 2
Casa Alegre Ii, located in San Diego, California provides the following services: Assisted Living and Micro-Community. Casa Alegre Ii has a very good hospital, Sharp Chula Vista Medical Center, located nearby, which scored a 84 out of 100 in its most recent Medicare review. The Casa Alegre Ii's nearest hospital is 5 miles away. The zipcode (92154) in California, where Casa Alegre Ii is located, has a below average safety rating based on recent crime statistics.
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Also, CASA ALEGRE II is a Micro community, which means it is a smaller senior community. Some people prefer it for its smaller less institutional setting.
Source: SNAPforSeniors, Inc.
Demographic Profile for SAN DIEGO, CA, 92154
Cost Of Living
Compared to the National Average
Provided By EPA; Closer to 100 is better
Annual Crime
Nearby Hospitals
Sharp Chula Vista Medical Center751 Medical Center Court
Chula Vista CA 91911
Paradise Valley Hospital2400 East Fourth Street
National City CA 91950
Sharp Coronado Hospital And Hlthcr Ctr250 Prospect Place
Coronado CA 92118
Nearby Drug Stores
Garfield Beach Cvs Llc800 Palm Ave
Distance: 1.0 miles
(619) 424-8989
Shawki Bachoua779 Palm Ave
Distance: 1.0 miles
(619) 424-5164
Garfield Beach Cvs Llc3350 Palm Ave
Distance: 1.7 miles
(619) 424-7030
Nearby Churches
St Charles Catholic Church990 Saturn Blvd
San Diego, CA
Distance: 0.7 miles
Nestor United Methodist Church1120 Nestor Way
San Diego, CA
Distance: 0.9 miles
Southwest Baptist Church2295 Leon Ave
San Diego, CA
Distance: 0.9 miles
Nearby Parks
South Bay Community ParkSan Diego, CA
Distance: 0.5 miles
Nestor ParkSan Diego, CA
Distance: 1.0 miles
Tijuana River Valley Regional Park Community GardenHollister St
San Diego, CA
Distance: 1.3 miles


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Europe's Offshore Wind Market Levels Off
After a record wind increase of 1,567MW during 2013, Europe's new offshore wind capacity has appeared to stabilize during 2014, with 408 new turbines adding 1,483MW becoming fully grid connected.
The total installed offshore wind capacity for Europe now stands at 8,045MW in 74 wind farms in 11 European countries.
"It is not surprising that we see a levelling-off of installations in 2014 following a record year in 2013," commented Justin Wilkes, deputy chief executive officer of the European Wind Energy Association (EWEA). "The industry has seen exponential growth in the early part of this decade and this is a natural stabilizing of that progress."
Wilkes adds that offshore wind will have a monumental part to play in the EU's energy security drive as part of the European Energy Union but it is political determination that will help Europe unlock its offshore wind potential. "The technology and financing are there but we need policymakers to come forward with stable long-term plans to push the growth of this industry and to avoid stop-go and inconsistent policy frameworks for offshore wind."
UK and Germany lead new installations
According to EWEA's trends and statistics review for 2014, the UK accounted for over half of all new installations and Germany for over one-third, with Belgium making up the rest.
With these additions, at the end of 2014 the UK had a total installed offshore wind capacity of 4,494MW – more than the rest of the world combined. Denmark was still in second place with 1,271MW, while Germany's offshore wind capacity increased to 1,049MW and Belgium's to 712MW.
Other findings for 2014 are:
• The average offshore wind turbine size was 3.7MW, slightly less than in 2013 due to the increased proportion of installation of the Siemens 3.6MW wind turbines
• The average size of a grid-connected offshore wind farm in 2014 was 368MW, 24% less than the previous year. This is the result of the 2013 completion of the 630MW London Array
• The average water depth of wind farms completed, or partially completed, in 2014 was 22.4m and the average distance to shore was 32.9km.
• Siemens continues to account for the majority of the market (86%), with other turbine manufacturers who had turbines grid connected during 2014 including Vestas, Areva and Senvion. Samsung connected its demonstration 7MW turbine to the grid in Fife, UK.
2015 offshore wind outlook
The market outlook for 2015 remains stable in terms of capacity to be brought online. There are 12 projects representing 2.9GW under construction in the pipeline for the next 12 to 18 months. Thus predictions of reaching 10GW by 2015 are well within industry expectations.
Among these are the largest wind farms to be fully completed, RWE's 576MW Gwynt y Mor in North Wales followed by the 400MW Global Tech 1 in the German North Sea, which are both due in Q1.
Notably 2015 will also see Germany overtake the UK in annual grid connected capacity. [Engerati-Germany's Offshore Wind On The Increase and Germany Increases Its Offshore Wind Capacity]
Looking further ahead to 2016, a slump in the market is expected, featuring a low level of wind turbines being connected. However, activity is expected to pick up substantially as of 2017 as projects under financial deals closed in 2014 – of which four were "billion euro" projects – begin to hit the water.
Further reading
EWEA: The European offshore wind industry – key trends and statistics 2014
Engerati: Belgium Awards ABB US$35 Million Contract To Strengthen Wind Integration


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Port cities around the world deal with the difficult task of accommodating freight distribution in busy and congested urban settings. Current infrastructure in these cities does not adequately meet the needs of incoming and outgoing traffic and cargo activity. Along with normal urban bustle, port cities often have increased congestion from cruise line terminals and tourist attractions in the area. But sustainable urban development and restructuring can change current deficiencies in freight mobility. Europe and other nations aim to increase energy efficiency and improve the productivity in the urban freight industry through regulation (and deregulation), by improving communications, and upgrading technologies.
Mobility Issues In Port Cities
The status quo of freight distribution in urban areas must be improved upon for the quality of life for city dwellers and for cost savings by a reduction in fossil fuels and implementation of more efficient freight logistics. Considering the weight and size of shipments, and the speed with which they must arrive to their intended location, current practices are not completely compatible with sustainable methods. Issues include high levels of noise and air pollution, traffic congestion, and increased greenhouse gases from transport vehicles.
The Future Of Sustainable Urban Freight Distribution
Both the private and public sectors must be involved for positive change to occur. Infrastructure must be developed and roads updated to support the complex needs of distribution. Vehicle technology, specifically the use of green vehicles, can be part of the solution to create a more sustainable industry. As renewable energy sources are embraced, cities will become cleaner and safer. In case studies, technologies were used to improve traffic monitoring, like the installation of a GIS system that allows traffic management. Adding bus lanes and metro lines can help with the flow of traffic and reduces vehicles on the road. Enhanced communication and new business practices can ensure that a framework is in place for improved processes.
Public authorities and private sector decision makers must come together to improve upon port city sustainability and freight logistics. Through cooperative action and sustainable development, the face of the urban freight industry will change for the better.


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The Affordable Care Act (ACA) created a health care tax credit for certain small employers that provide health insurance coverage to their employees. The tax credit is:
- Designed to encourage small employers to offer health insurance coverage to their employees.
- In general, available to taxable and tax-exempt small employers that pay at least half the cost of single coverage for their employees.
- Effective for tax years beginning after Dec. 31, 2009 (an enhanced version of the credit will be effective beginning in 2014).
The Internal Revenue Service (IRS) issued Notice 2010-44 and Notice 2010-82 to provide guidance on determining eligibility for, calculating and claiming the tax credit.
This Cathy Merz Insurance, Inc. Legislative Brief provides a brief overview of the health care tax credit and explains the steps for determining eligibility for the tax credit.
The health care tax credit is specifically targeted to help small businesses and tax-exempt organizations that primarily employ low and moderate income workers. The maximum credit is 35 percent of premiums paid for taxable small employers and 25 percent of premiums paid for tax-exempt small employers. In 2014, this maximum credit will increase to 50 percent of premiums paid for taxable employers and 35 percent of premiums paid for tax-exempt organizations and will be available when coverage is purchased through an ACA insurance exchange.
The maximum credit goes to smaller employers — those with 10 or fewer full time equivalent employees (FTEs) — paying annual average wages of $25,000 or less. The credit is reduced if the number of FTEs exceeds 10 or if average annual wages exceed $25,000.
If an employer pays only a portion of the premiums for the coverage (with employees paying the rest), the amount of premiums counted in calculating the credit is only the portion paid by the employer. For example, if an employer pays 80 percent of the premiums for employee health insurance coverage (with employees paying the other 20 percent), the 80 percent paid by the employer is taken into account when calculating the credit.
The amount of an employer's premium payments that counts for purposes of the credit is capped by the premium payment the employer would have made under the same arrangement if the average premium for the small group market in the employer's geographic location were substituted for the actual premium. The cap that is used for each employee depends on the coverage the employee takes.
Example: For the 2012 tax year, a qualified employer has nine FTEs with average annual wages of $23,000 per FTE. The employer pays $72,000 in health care premiums for those employees (which does not exceed the average premium for the small group market in the employer's state) and otherwise meets the requirements for the credit. The credit for 2012 equals $25,200 (35 percent x $72,000).
Both small businesses and tax-exempt organizations use IRS Form 8941 to calculate the credit. Taxable employers claim the credit on their annual income tax return to offset their tax liability for the year. Tax-exempt organizations must file an IRS Form 990-T to claim the health care tax credit. For tax-exempt employers, the credit is refundable, so that an employer without taxable income may receive a refund (as long as it does not exceed the employer's total income tax withholding and Medicare tax liability for the year).
Also, claiming the credit will affect an employer's deduction for health insurance premiums. The amount of premiums that can be deducted is reduced by the amount of the credit.
In order to be eligible for the health care tax credit, an employer must:
- Have fewer than 25 full-time equivalent employees (FTEs);
- Pay average annual wages of less than $50,000 per FTE; and
- Maintain a "qualifying arrangement." In general, a qualifying arrangement is one where the employer pays premiums for each employee enrolled in its health insurance coverage in an amount equal to a uniform percentage of not less than 50 percent of the premium cost of the coverage.
In most cases, employers that are agencies or instrumentalities of the federal government, or of a state, local or Indian tribal government, are not eligible for the credit.
A section 521 farmers cooperative that is subject to tax under Internal Revenue Code section 1381 is eligible to claim the small business tax credit as a taxable employer, if it otherwise meets the definition of an eligible small employer.
An employer that otherwise meets the requirements for the tax credit before Jan. 1, 2014 may claim the credit even if its employees are not performing services in a trade or business. For example, a household employer may be eligible for the health care tax credit.
An eligible small employer (including a tax-exempt eligible small employer) that is located outside the United States may claim the tax credit only if it pays premiums for an employee's health insurance coverage that is issued in and regulated by one of the 50 states or the District of Columbia.
Step One – Determine the Employees Who Are Taken Into Account
In general, employees who perform services for the employer during the taxable year are taken into account when determining if the employer is eligible for the health care tax credit. This includes former employees who terminated employment during the year, employees covered under a collective bargaining agreement and employees who did not enroll in the employer's health insurance plan.
In addition, all employees of a controlled group or an affiliated service group, including their wages and premiums, are taken into account when determining if an employer is eligible for the health care tax credit.
Leased employees are counted in determining an employer's eligibility for the tax credit. However, the premiums for health insurance coverage paid by a leasing organization for leased employees are not taken into account in calculating the amount of the credit.
In addition, a minister performing services in the exercise of his or her ministry is taken into account if he or she is an employee under the common law test for determining worker status (employee vs. self-employed). However a minister's compensation is not considered wages for purposes of computing the employer's average annual wages.
The following individuals are not included in this determination:
- Seasonal workers are disregarded in determining FTEs and average annual wages, unless a seasonal worker worked for the employer on more than 120 days during the taxable year. However, premiums paid on their behalf may be counted in determining the amount of the health care tax credit.
- Business owners, including a sole proprietor, a partner in a partnership, a shareholder owning more than two percent of an S corporation and any owner of more than five percent of other businesses, are not taken into account for purposes of the credit.
- Members of a business owner's family or household (including spouses) are also disregarded for purposes of the health care tax credit.
Step Two – Determine the Hours of Service Performed by These Employees
An employee's hours of service for a year include each hour for which an employee is paid, or entitled to payment, for the performance of duties for the employer during the employer's taxable year.
It also includes each hour for which an employee is paid, or entitled to payment, by the employer on account of a period of time when no duties are performed due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty or leave of absence. No more than 160 hours of service are required to be counted for an employee during any single continuous period during which the employee does not perform any duties.
An employer may use any of the following methods to calculate employees' hours of service for the taxable year:
- Counting actual hours worked;
- Using a days-worked equivalency method where the employee is credited with eight hours of service for each day for which the employee would be required to be credited with at least one hour of service because he or she is paid or entitled to payment; or
- Using a weeks-worked equivalency method where the employee is credited with 40 hours of service for each week for which the employee would be required to be credited with at least one hour of service because he or she is paid or entitled to payment.
An employer does not need to use the same method for all employees; different methods may be used for different classifications of employees, if the classifications are reasonable and consistently applied. For example, an employer may use the actual hours worked method for all hourly employees and the weeks-worked equivalency method for all salaried employees. In addition, employers may change the method for calculating employees' hours of service for each taxable year.
Example: For the 2012 taxable year, an employer's payroll records indicate that Employee A worked 2,000 hours and was paid for an additional 80 hours on account of vacation, holiday and illness. The employer counts hours actually worked. Under this method of counting hours, Employee A must be credited with 2,080 hours of service (2,000 hours worked and 80 hours for which payment was made or due).
Example: For the 2012 taxable year, Employee B worked 49 weeks, took two weeks of vacation with pay, and took one week of leave without pay. The employer uses the weeks-worked equivalency method. Under this method of counting hours, Employee B must be credited with 2,040 hours of service (51 weeks multiplied by 40 hours per week).
Step Three – Calculate the Number of FTEs
The number of an employer's FTEs is determined by dividing (1) the total hours for which the employer pays wages to employees during the year (but not more than 2,080 hours for any employee) by (2) 2,080.
The result, if not a whole number, is rounded to the next lowest whole number. If, after dividing the total hours of service by 2,080, the resulting number is less than one, the employer rounds up to one FTE.
Because the tax credit's eligibility formula is based in part on the number of FTEs, not the number of employees, many businesses will qualify even if they employ more than 25 individual workers. For example, an employer with 46 half-time employees (that is, employees paid for 1,040 hours) has 23 FTEs and may qualify for the tax credit.
Example: For the 2012 taxable year, an employer pays five employees wages for 2,080 hours each, three employees wages for 1,040 hours each and one employee wages for 2,300 hours. The employer does not use an equivalency method to determine hours of service for any of these employees. The employer's FTEs would be calculated as follows:
- Total hours of service not exceeding 2,080 per employee is the sum of:The sum of the above equals 15,600 hours of service.
- 10,400 hours of service for the five employees paid for 2,080 hours each (5 x 2,080);
- 3,120 hours of service for the three employees paid for 2,300 hours each (3 x 1,040); and
- 2,080 hours of service for the one employee paid for 2,300 hours (lesser of 2,300 and 2,080).
- FTEs equal 7 (15,600 divided by 2,080 = 7.5, rounded to the next lowest whole number).
Step Four – Calculating Average Annual Wages
An employer's average annual wages is determined by dividing (1) the total wages paid by the employer to employees by (2) the number of the employer's FTEs for the year. The result is then rounded down to the nearest $1,000 (if not otherwise a multiple of $1,000).
Only wages that are paid for hours of service are taken into account. Wages for this purpose means FICA wages, determined without regard to the wage base limitation.
Example: For the 2012 taxable year, an employer pays $224,000 in wages and has 10 FTEs. The employer's average annual wages is $22,000 ($224,000 divided by 10 = $22,400, rounded down to the nearest $1,000).
Step Five – Determining Whether Coverage Is a Qualifying Arrangement
A qualifying arrangement is one where the employer pays premiums for each employee enrolled in health insurance coverage offered by the employer in an amount equal to a uniform percentage (not less than 50 percent) of the premium cost of the coverage.
Health Insurance Coverage
Health insurance coverage for purposes of a qualifying arrangement must be offered by a health insurance issuer. Therefore, a self-insured plan is not considered to be health insurance coverage for the credit and employer contributions to self-insured plans are not qualifying arrangements. Because account-based plans are not health insurance coverage, employer contributions to HRAs, health FSAs and HSAs are also not qualifying arrangements.
Contributions by an employer to a multiemployer plan that are used to pay premiums for health insurance coverage for employees are treated as payment of health insurance premiums by the employer. However, self-insured health coverage provided through a multiemployer plan is not health insurance coverage provided under a qualifying arrangement. Also, employer contributions for benefits other than health insurance are not taken into account.
Because a church welfare benefit plan is subject to state insurance law enforcement, it satisfies the requirements for health insurance coverage. Therefore, for purposes of the tax credit, an arrangement under which a small church employer pays premiums for employees who receive medical care provided though a church welfare benefit plan may be a qualifying arrangement.
In addition, for years prior to 2014, health insurance coverage for purposes of the credit means benefits consisting of medical care (provided directly, through insurance or reimbursement, or otherwise) under any hospital or medical service policy or certificate, hospital or medical service plan contract, or health maintenance organization contract offered by a health insurance issuer. It also includes:
- Limited scope dental or vision plans;
- Plans providing long-term care, nursing home care, home health care, community-based care or any combination of these types of care;Medicare supplemental health insurance, certain other supplemental coverage and similar supplemental coverage provided to coverage under a group health plan.
- Coverage only for a specified disease or illness;
- Hospital indemnity or other fixed indemnity insurance; and
However, health insurance coverage does not include certain excepted benefits, such as:
- Coverage only for accident, or disability income insurance, or a combination of the two;
- Coverage issued as a supplement to liability insurance;
- Liability insurance, including general liability insurance and automobile liability insurance;
- Workers' compensation or similar insurance;
- Automobile medical payment insurance;
- Credit-only insurance;
- Coverage for on-site medical clinics; or
- Other similar insurance coverage, specified in regulations, under which benefits for medical care are secondary or incidental to other insurance benefits.
Different types of health insurance plans are not aggregated for purposes of meeting the qualifying arrangement. For example, if an employer offers a major medical insurance plan and a stand-alone vision plan, the employer must separately satisfy the requirements for a qualifying arrangement with respect to each type of coverage.
Uniform Percentage Requirements
As explained above, to be eligible for the credit, an employer must pay a uniform percentage (at least 50 percent) of the premium for each employee enrolled in the employer's health insurance coverage. This rule is known as the "uniformity requirement."
Applying the uniformity requirement will depend on whether the employer offers more than one plan (each benefits package is considered a separate plan) and on whether the employer's insurer uses composite or list billing.
- Composite billing means that a health insurer charges a uniform premium for each of the employer's employees or charges a single aggregate premium for the group of covered employees that the employee may divide by the number of covered employees to determine the uniform premium.
- List billing means that a health insurer charges a separate premium for each employee based on employee's age or other factors.
Employers With One Plan
Employers that offer one plan and use composite billing must pay the same amount toward the premium for each employee receiving coverage that is at least 50 percent of the cost for employees enrolled in self-only coverage. For additional tiers of coverage, employers can follow that rule or pay an amount for each employee enrolled in a more expensive tier of coverage that is the same for all employees and is no less than the amount that the employer would have contributed toward self-only coverage.
If an employer with one plan uses list billing, it must follow similar rules, although it can convert the individual premiums for self-only coverage into an employer-computed composite rate for self-only coverage.
Employers With More Than One Plan
Employers with more than one plan may satisfy the uniformity requirement by applying one of the rules set forth above on a plan-by-plan basis. Note that the amounts or percentage of premium paid by the employer for each plan do not need to be identical.
Alternatively, the employer may designate one "reference plan" and make employer contributions in accordance with the rules in Notice 2010-82. The employer must determine a level of contributions for each employee such that, if all eligible employees enrolled in the reference plan, the contribution rules for a single plan would be satisfied. The employer must also permit each employee to apply the contribution amount to either the reference plan or toward the cost of coverage under any of the other available plans.
If the employer chooses to use a reference plan, the self-only composite rate for the reference plan must be must at least 66 percent of the self-only composite rate for each not-reference plan for which the employer is claiming the credit.
Transition Relief
The IRS provided transition relief in applying the uniformity requirement for tax years beginning in 2010. For tax years beginning in 2010, employers could choose between the requirements of described above or the IRS's transition relief. Under the transition rules, an employer is considered to satisfy the uniformity requirement if it pays an amount equal to at least 50 percent of the premium for single (employee-only) coverage for each employee enrolled in the employer's health insurance coverage, even if the employer does not pay the same percentage of the premium for each employee.
Example: For the 2010 tax year, an eligible small employer has nine FTEs with average annual wages of $23,000 per FTE. Six employees are enrolled in single coverage and three employees are enrolled in family coverage. The premiums are $8,000 for single coverage for the year and $14,000 for family coverage for the year. The employer pays 50 percent of the premium amount for single coverage ($4,000) for each employee (whether enrolled in single or family coverage). Thus, the employer pays $4,000 of the premium for each of the six employees enrolled in single coverage and $4,000 of the premium for each of the three employees enrolled in family coverage. The employer is deemed to satisfy the uniformity requirement for a qualifying arrangement under the transition relief rule.
For more information on the health care tax credit, including calculating and claiming the credit, please contact your Cathy Merz Insurance, Inc. representative. Also, more information about the tax credit, including tax tips, guides and answers to frequently asked questions, is available from the IRS at: www.irs.gov/newsroom/article/0,,id=223666,00.html.


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tag:blogger.com,1999:blog-2766013385474100882018-03-05T17:48:55.988-06:00Mortgage MysteryThoughts and realities regarding the residential mortgage business after 20 years of experienceMike Morrowhttp://email@example.com:blogger.com,1999:blog-276601338547410088.post-40877103636039081202010-04-18T15:08:00.002-05:002010-04-18T15:27:36.474-05:00How has the Credit Score changed our livesHas anyone noticed how your credit score has determined how people look at you? I have pulled two credit reports for two different borrowers applying for a non-conforming jumbo loan. When the loan application was originally submitted and the credit report was pulled, both borrowers had above 750 scores without blemish one on either report. Another report was pulled by the lender prior to closing and both borrowers had an, out of no where, hit resulting in a 120 point drop in their scores. These people have never missed any payments, have large incomes, long time employment and a low debt to income ratio. One of the reports we were able to get the item completely removed and had the file re-scored but the other just has to wait until the scores rebuild. Regardless of the end results, neither borrower will suffer, the system completely ignores the other credit history. Never missed a payment, willingness to pay and low debt to balance ratio use to mean something. You can have all of these items but one slip and years of credit building erodes. This system needs to be altered. Until it is it will be one of the mysteries in the mortgage business and other businesses relying on credit reports.Mike Morrowhttp://email@example.com:blogger.com,1999:blog-276601338547410088.post-88475303723418723082009-03-31T17:12:00.005-05:002009-03-31T18:28:39.968-05:00Mortgage MysteryWhy haven't Fannie Mae and Freddie Mac eliminated or at least reduced the Risk Base Adjustments for all conforming loans? With the new low rates, everyone would like to refinance or purchase a home. These adjustments increase the rates or the cost of either refinancing a current loan or a new purchase money loan. These adjustments are placed on all loans that Fannie Mae or Freddie Mac are going to purchase, which is nearly all the new loans in this current mortgage climate. If a borrower has below a 720 credit score and a loan to value of 80% there is a added charge of .25%. If the credit score falls in the high 600's the adjustments are as high as 1.5% and in the mid to low 600's the adjustments can be as high as 3.00%. Someone has to pay these adjustments and guess what, it's the borrower. It seems that the refinancing of current mortgages and the purchases of new homes will be the engine that drives the consumer confidence higher and the economic recovery for our country. Refinancing home loans will place new disposable income in the hands of consumers who will then purchase the goods and services, which is desperately needed at this time. I do not understand the resistance to modify the Risk Base Adjustments where all credit scores above 720 with an 80% loan to value would have no adjustments. Credit scores of 719 to 680 with an 80% loan to value would be adjusted by .25% and from 679 to 640 an adjustment of .75%. Heaven forbid eliminating these adjustments all together. Remember, these are adjustments that are added to the all ready adjusted rates. These adjustments are hindering the ability of qualified borrower's from being able to take advantage of these low mortgage rates. Fannie Mae and Freddie Mac have the ability to eliminate one of the large barriers to our economic recovery.

This is a Mortgage Mystery.Mike Morrowhttp://email@example.com


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How quickly will your ads go live once you join the LeadCycle service?
What happens first in the process is for you to book your setup call. In truth, nothing will happen immediately; at least not until you actually begin the setup call with your Facebook Ads Manager, which will be one of our team members based here at our headquarters in the Midlands. That pre-scheduled call will take about 30 to 40 minutes.
You'll receive a link once you've joined LeadCycle, and with that you can go online and book that call. Following the call, we'll start to understand what you're trying to achieve with your Facebook Ads and we'll look at:
- Who your audience is
- What is it that you are providing, in terms of what they're going to get
- Your offer – a physical product or information, whatever it is that you're selling
We'll begin to understand all of that and typically, it will be about a week after your setup call when your first ads go live, but they'll go live in what we call our test phase.
In the test phase, we are running up to 27 different ads with different copy, different images and different headlines in order to find out which ones are going to work best for you. We are going to tap into the fabulous sophistication that Facebook has when it starts to optimise ads and find the right people that are going to respond in the right way.
This test phase will last between 14 and 21 days, and once we complete this test phase, we'll know which one or two, or possibly three, ads are working best for you. Only then can we start to scale that up.
The bottom line is that you'll have ads live, typically, within a week or so of your setup call. A couple of weeks after that, most often in the third week, we'll come out of the test phase and be able to scale up your campaign. That's the timetable, and that's how it will work.
Getting your setup call booked in first is critical, because that's when it all kicks off!


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If your dog gets itchy dry skin, is nauseated, or vomits because of certain ingredients in their diet, it is time to find a hypoallergenic dog food.Continue reading »
Author Archives: "Shay Atik"
Foods Dogs Can't Eat – 7 Off-Limit Table Foods
Feeding your pet table foods? Keep in mind that there are some foods dogs can't eat. here are a few of the foods that you don't want your dog to ingest.Continue reading »
Vegan Dog Food May be the Best Choice for your Dog
If a vegan lifestyle is good for us, then perhaps we should consider feeding vegan dog food to our pets as well. Here is how to make the switch.Continue reading »
The Best Dog Food for Puppies
Good nutrition is essential for puppies, because they are still growing and developing. Choose health for your pet, switch to the best dog food for puppies.Continue reading »


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Another fun way is used to teach comparison to the students. After the students knew about place value, they learnt to compare the numbers. Since the numbers are getting bigger, they can play with its place and value.
The students were divided into several groups. Then, with their group members they needed to rearrange certain numbers based on its place value. Then, each group needed to compare which numbers are bigger than the other.
The students were enthusiastic in doing this activity. They tried to find different strategies to win the game.


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By Jonathan St B T Evans
How to be a Researcher offers a strategic advisor to the behavior of a profitable learn profession inside a school surroundings. in response to the author's wide own adventure, it deals down-to-earth suggestion, philosophical tips, and discussions of the political context of educational examine.
This isn't a examine equipment publication, and the themes it covers are hardly ever mentioned somewhere else. the majority of the publication offers useful suggestion at the improvement of crucial abilities and strategic ways, masking questions similar to:
- how to make a decision which subject matters to paintings on
- how to learn and overview literature
- how to improve theory
- how to combine examine and instructing activity
- how to process learn design
- how to acquire and deal with learn funding
- how to collaborate and supervise effectively
- how to put in writing up your learn, and
- how to safe the simplest resources of publication.
The ultimate a part of the ebook considers the philosophy and psychology of study paintings and comprises an exploration of the cognitive biases that can impact researchers.
How to be a Researcher will be relatively helpful for masters and doctoral scholars within the behavioral and social sciences, and in addition for early occupation lecturers constructing examine inside of a college profession.
Read or Download How to Be a Researcher: A strategic guide for academic success PDF
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How to Be a Researcher: A strategic guide for academic success by Jonathan St B T Evans
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text: The Risks of Tongue Thrusting as Described by Dentist in Granada Hills Visiting a dentist in Granada Hills, California and receiving a diagnosis of tongue thrusting can be confusing for patients. Oftentimes this condition is noticeable more often in children. Tongue thrusting is when the tongue does not rest properly in the mouth. It can cause patients to swallow differently and experience problems with speaking clearly. However, it is treatable with the help of a qualified dental team. Drs. Gohar Hovsepyan and Karen Baghdasaryan of Viva Smile work regularly with children and adults who have been diagnosed with tongue thrusting and are unsure as to how to treat it. Tongue thrusting problems There are several issues that may be derived from tongue thrusting. The teeth may move in abnormal positions in the dental arch and can lead to poor jaw development. Patients with tongue thrusting may also have atypical swallowing patterns and speech issues such as a lisp. Getting appropriate treatment as soon as a diagnosis is made is the best option for patients to consider. Tongue thrusting treatment The best treatment for tongue thrusting is speech therapy, which integrates in exercises for children and/or adults to perform to help them "relearn" how to properly swallow. Educating the patient on how to rest their tongue or use their tongue when speaking certain words is a great way to train the patient to naturally eliminate their tongue thrusting issue. Some patients may also benefit from an oral appliance to help with keeping the jaw aligned and the tongue down while resting. Tongue thrusting should be addressed as soon as possible with an experienced dental provider. Drs. Gohar Hovsepyan and Karen Baghdasaryan of Viva Smile in Granada Hills, California work with patients to provide appropriate treatment to reduce the future risks associated with this condition. Viva Smile is located at 17630 Chatsworth Street and can be reached by phone at (818) 900-2800. Contact them today for an initial evaluation and to learn about treatment options available. Location: 17630 Chatsworth St. Granada Hills, CA 91344 Back to Articles


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How Do Copy Funnels In Clickfunnels
How You Can Get How Do Copy Funnels In Clickfunnels
There are many companies with terrific possible that fail due to the absence of expertise the founders have concerning advertising and marketing or actually making a sale. There will be lots of visitors that come to see the vehicles, however without that added press, there will certainly be no sales. A website without a sales funnel is the exact same, which is why you need to acquire Click Funnels in order to get the most number of sales feasible.
Click Funnels provide you with a pre-designed and well-curated sales funnel which will certainly take your site visitors via a persuading trip that will certainly make them buy your product at the end. Click Funnels have actually created a range of sales funnels that could lead you to achieve your goals by taking your site visitors via a well assumed out sales funnels.
- Purchasing your item
- Signing up for a membership
- Joining a membership program
- Downloading a book/ other reviewing product
- Requesting a service
- Attending a training course
A sales channel positively influences the mind of your visitors to earn the choice to go forward with your purpose. This is essentially considering that little press a sales representative would give up a physical store to lastly compose the mindset to go on with an acquisition.
Just How Do How Do Copy Funnels In Clickfunnels assist raise your earnings?
An internet site is similar to a digital shop, and the function of placing a large investment into designing a site is to inevitably aid boost the income of your organisation. Many people, particularly the startups and the entrepreneurs who are brand-new to the online business world emphasis also a lot on the looks of the style to think about whether it works enough to in fact make a sale.
This is why you need to purchase Click Funnels. Adhering to are the 4 primary things that a well chose as well as placed sales funnels do.
- Attract
- Convert
- Close
- Delight
- How Do Copy Funnels In Clickfunnels
Drawing in new visitors to the site is the first as well as among one of the most essential jobs that a sales channel does. This is the mouth of the funnel. The bigger the variety of site visitors brought in to the internet site, the much more energetic clients there will certainly go to the end. This is done by eye-catching styles as well as themes of websites, easy to use interfaces as well as easy social networks showcases that help pleased visitors to spread the word. The conversion procedure is when a plain visitor ends up being a potential consumer, which is a lead. This phase is narrower and in the next action of the funnel and also must be well maintained considering that they are most likely to make a purchase in the next couple of stages as long as you maintain them amazed.
Closing is the last of a channel where a lead ends up being a consumer. They proactively make the order and purchase your item, enroll in your newsletter or essentially do exactly what you intended them to do by developing the channel. Following level is client retention or maintaining them delighted with your item or the acquisition, so they come to be return consumers.
Too numerous new services fall short amongst the huge trend of on the internet companies that come to the mix every single day. With the aid of social media and also brand-new advertising techniques, it is not the most hard point to get someone to visit your site. For this, you require an appropriate sales funnels, which is what used by Click Funnels
If you are an e-commerce service owner, getting an excellent knowledge of sales funnels and also transforming a lead to a customer is one of the most basic points you must know from the beginning. To put it merely, a sales funnel is the procedure that a potential buyer goes with from being a visitor/lead to ultimately purchasing the item or the solution.
In the beginning, Click Funnels Pricing may make you think if it is worth it, yet you will require it making a fast development as well as awareness amongst the consumers particularly in the initial few phases of running a service. This service specifically aids the startups as well as the business owners who are not really acquainted with the advertising and also sales process to get the best out of their advertising methods by transforming visitors effectively to be purchasers.
Providers by Click Funnels.
When you pay a normal internet developer to produce a web site for you, the last end result could be cosmetically pleasing, however they commonly do not take note of making a sale through the platform. When it involves any kind of business web site, the reason for any person to introduce an on the internet area dedicated to their business is to lead any possible client that sees the site to eventually buy. Click Funnels has actually assembled a number of site layouts that include a total sales funnels from the welcome display to the final Thank You screen. It is similar to having a salesperson who would certainly take your consumers via until the last sale.
Click Funnels have been developed by sales and marketing specialists with numerous years of experience in really making sales. Following are some of the pre-designed sales funnels that you can pick at the Click Funnels.
- Squeeze Page Funnel
- Reverse Squeeze Page Funnel
- Lead Magnet Funnel
- Bridge Funnel
- Survey Application Funnel
You can pick these funnels inning accordance with the market you are operating in, the type of solutions that you supply and what type of a sales procedure that you desire your potential clients to undergo. There are examples of all these funnels that you can have a detailed consider and experience the very same channeling procedure that your visitors will certainly experience when you utilize that channel.
All the styles and also sales funnels that you obtain in the Click Funnels service are significantly customizable. You could utilize your very own color styles, pictures and also texts considering the recommendations that Click Funnels use to obtain the most effective results. The modifying and also editing and enhancing procedure is a simple drag as well as drop method making anyone, even without any type of internet layout experience, to create the sort of internet site that you always dreamed to have for your company.


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Eric Moed, MDes ADPD 2019
Summer 2018
Organization: Horizons for Homeless Children, Boston, MA
Sponsor: Wendy Evans Joseph MArch '81 Community Service Fellowship
"My fellowship at Horizons for Homeless Children is coming to an end soon. I am trying to use the remaining weeks to be as helpful to the organization as possible. After further conversations with the executive director of Horizons and the head family advocate, I have begun documenting my environmental design research and design proposal with the goal of presenting to the Horizons board. I hope to show them a package containing recommendations for the new/forthcoming Horizons headquarters, a project currently under development. The research will contain studies on how environmental factors— such as lighting temperature and air quality— can drastically impact children developmentally, especially in classroom/learning environments.
My time in the classroom volunteering directly with toddler & preschool-aged kids has been both my favorite part of the fellowship and has also been the most illuminating experience. Getting the opportunity to teach through play, alongside the Horizons teachers, has been a crash-course in how the design of a classroom directly impacts both teaching and learning. I plan to use these experiences and learnings to:
Buttress the already-thorough and impressive pedagogy of the organization.
Share my research and a number of design tactics that will hopefully impact the learning environments and development of the children.
Aid the parents, staff and teachers at new Horizons HQ."


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Litha The Summer Solstice
Time: Three days beginning from sunset around 20 June (20 December in the southern hemisphere)
Focus: Full potency, illumination, mysteries revealed; healing, the height of joy, fulfilment, the need to seize the moment.
The summer solstice has been celebrated in cultures as far apart as Russia and North America, where Sun dances were an assertion of power and courage and in a new form still bring healing to the nations and the Earth.
The height of the festival is the first light falling on the morning of the solstice, like a shaft of gold across standing stones and stone circles, linking the dimensions. Many circles throughout Europe and Scandinavia, such as Stonehenge in Wiltshire, are aligned to the summer solstice sunrise, as are a number of stone medicine wheels in America and Canada.
These places, built on centres of great power, have accumulated not only the power of the thousands of midsummer suns that have shone on this day since their creation, but the hopes and prayers of those who have and still gather at such places. These include priests, Druids, healers, warriors, monarchs and ordinary men and women who connect with fusion of Sky and Earth energies, the sacred and ceremonial marriage of god and goddess on this most magical of days.
There is a long-standing pagan tradition of lighting bonfires on beacon hills to strengthen the power of the Sun before it began its decline. On Midsummer Day, fire wheels were rolled down the hillsides, flaming tar barrels were swung on chains and blazing torches tossed in the air. In Sweden, they still hold a midsummer weekend with a midsummer tree, or pole, decorated with greenery and flowers forming the centrepiece of music and revels. There is feasting in towns as well as the countryside in what is a national event and thousands of people gather as they have for centuries at focal points such as the Island of Oland on the Stockholm archipelago.
St John's wort, the golden herb of midsummer and symbol of the summer solstice, was said to offer fertility and powers to attract love if picked at midnight on 23 June, the eve of St John's Day, or the eve of the actual solstice. Hopeful lovers would carry it or place it under a pillow.
The power of the summer solstice can be harnessed for tackling seemingly insoluble problems and bringing light and life and hope to those who are depressed or who have been unable through circumstances such as poverty to fulfil their potential. It can help to tackle global warming, famine and disease, and to prevent oppression of people and cruelty in intensive farming methods where livestock suffer for human greed.
On a personal level, summer solstice rituals are for courage, male potency and fertility, for achievement, success, confidence, health and happiness, for fulfilling potential and providing ever-expanding opportunities both physical, mental and spiritual. These spells are especially potent for maturing adults approaching middle age.
Become A More Spiritual Person Today
Before the Lord God created man on the earth He firstly prepared for him by making a creation of valuable and pleasant things for his nourishment and joy. In Genesis the account of the creation of these are named plainly