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In this section of Jnet, we provide brief updates on legislative, judicial, and administrative developments in tax that may impact Japanese companies operating in the United States.
The IRS today released an advance version of Notice 2017-36 that delays the application of the "documentation regulations" under Reg. section 1.385-2 by one year. The documentation regulations will apply only to interests issued or deemed issued on or after January 1, 2019.
Notice 2017-36 [PDF 28 KB] explains that under the section 385 regulations, the "documentation regulations" (that is, certain portions of the regulations relating to the documentation necessary to determine whether an interest in a corporation is treated as stock or indebtedness) were to apply to interests issued or deemed issued on or after the date the proposed regulations were finalized.
Today's IRS notice states that in response to a concern raised by taxpayers about application of the "documentation regulations" to interests issued on or after January 1, 2018, and in light of further actions concerning the final and temporary regulations under section 385 in connection with the review of those regulations, the IRS and Treasury Department have decided to delay the application of the "documentation regulations" by 12 months.
Accordingly, the IRS and Treasury Department have stated they intend to amend the "documentation regulations" to apply only to interests issued or deemed issued on or after January 1, 2019. Pending the issuance of those regulations, taxpayers may rely on the delay in application of the "documentation regulations" as provided in today's notice.
The IRS has requested comments concerning whether the proposed amendment and delay of the application of the "documentation regulations" provides adequate time for taxpayers to develop any necessary systems or processes to comply with the documentation regulations. Comments are to be submitted no later than Friday, September 1, 2017.
The "Big Six"—House Speaker Paul Ryan (R-WI), House Ways and Means Committee Chair Kevin Brady (R-TX), Senate Majority Leader Mitch McConnell (R-KY), Senate Finance Committee Chair Orrin Hatch (R-UT), National Economic Council Chair Gary Cohn, and Treasury Secretary Steve Mnuchin—released on July 27 a joint statement on Republican tax reform efforts.
The joint statement (as posted on Treasury's website) indicates that the Big Six are "confident that a shared vision for tax reform exists" and are prepared for the House Ways and Means and Senate Finance committees to "take the lead and begin producing legislation for the President to sign."
It also expressly states that a decision has been made to set aside border adjustability in order to advance tax reform.
Areas of consensus
The statement highlights lower tax rates for families and businesses (small and large), "unprecedented capital expensing," and bringing back "profits trapped overseas." More specifically, the statement says:
Above all, the mission of the committees is to protect American jobs and make taxes simpler, fairer, and lower for hard-working American families. We have always been in agreement that tax relief for American families should be at the heart of our plan. We also believe there should be a lower tax rate for small businesses so they can compete with larger ones, and lower rates for all American businesses so they can compete with foreign ones. The goal is a plan that reduces tax rates as much as possible, allows unprecedented capital expensing, places a priority on permanence, and creates a system that encourages American companies to bring back jobs and profits trapped overseas. And we are now confident that, without transitioning to a new domestic consumption-based tax system, there is a viable approach for ensuring a level playing field between American and foreign companies and workers, while protecting American jobs and the U.S. tax base. While we have debated the pro-growth benefits of border adjustability, we appreciate that there are many unknowns associated with it and have decided to set this policy aside in order to advance tax reform.
The statement indicates that the tax reform process will follow "regular order" in which the Ways and Means Committee and Finance Committee will be responsible for drafting legislation. Specifically, the statement says:
Given our shared sense of purpose, the time has arrived for the two tax-writing committees to develop and draft legislation that will result in the first comprehensive tax reform in a generation. It will be the responsibility of the members of those committees to produce legislation that achieves the goals shared broadly within Congress, the Administration, and by citizens who have been burdened for too long by an outdated tax system. Our expectation is for this legislation to move through the committees this fall, under regular order, followed by consideration on the House and Senate floors. As the committees work toward this end, our hope is that our friends on the other side of the aisle will participate in this effort. The President fully supports these principles and is committed to this approach. American families are counting on us to deliver historic tax reform. And we will.
Today's joint statement appears intended to build momentum for tax reform; to show that there are areas of consensus between congressional Republicans and the administration and that progress is being made; and to assure members of Congress that the process will follow regular order (rather than being a "top down" process in which congressional leadership largely dictates the substance of the legislation). It also appears designed to send a clear message that border adjustability has been set aside.
The statement does not include technical details regarding the issues on which there is consensus (including details as to how much individual and business rates might be cut). Nonetheless, based on the language of the statement, the general areas of consensus appear to include:
The statement does not address possible revenue offsets, including the deductibility of interest and the deductibility of state and local taxes. Nevertheless, the fact that priority is being placed on permanence suggests that some revenue offsets might be on the table. Very generally, this is because if tax reform is moved through budget reconciliation procedures, the revenue costs outside the "budget window" would have to be offset.
Notably, today's statement also does not explicitly address a variety of other tax proposals that have been raised, such as repealing the estate tax or territorial international taxation.
The Office of the U.S. Trade Representative today announced arrangements for the first round of negotiations for the North American Free Trade Agreement (NAFTA).
The first round of the negotiations involving the United States, Canada, and Mexico will take place in Washington, D.C., from August 16 - 20, 2017. According to a USTR release, John Melle, Assistant U.S. Trade Representative for the Western Hemisphere, will serve as the chief negotiator for the NAFTA negotiations.
On July 18, the U.S. Treasury Department and IRS released for publication in the Federal Register final and temporary regulations (T.D. 9821), and by cross-reference, proposed regulations (REG-128483-15) that update existing provisions to reflect the due dates and extensions of time to file certain tax returns and information returns.
The temporary regulations [PDF 398 KB] and proposed regulations [PDF 270 KB] update existing rules to reflect statutory requirements of legislation enacted in 2015 that revised the due date for filing income tax returns of C corporations and partnerships.
The regulations provide:
The preamble to the regulations explains what items are not addressed, such as the time for filing the FBAR (FinCEN Report 114, Report of Foreign Bank and Financial Accounts).
The IRS released on July 7 an advance version of Notice 2017-38 that contains a list of eight tax regulations that have been identified as either imposing an undue financial burden on taxpayers, or adding excessive complexity to the tax system. This list is in response to an April 2017 executive order, and the IRS release notes that the U.S. Treasury Department has identified eight regulations that satisfy the criteria of the executive order—including regulations issued under sections 385, 987, and 367.
President Trump on April 21, 2017, signed an executive order (Executive Order 13789) directing U.S. Treasury to examine recent tax regulations to determine whether any of the regulatory projects: (1) imposed an undue financial burden on U.S. taxpayers; (2) added undue complexity to the federal tax laws; or (3) exceeded the statutory authority of the IRS.
Treasury was directed to review "significant tax regulations" issued on or after January 1, 2016, and to issue an interim report no later than 60 days after April 21. Treasury was then directed to submit a report to the president recommending specific actions to mitigate the burden imposed by regulations identified in the interim report. The final report to the president is due by September 18, 2017.
According to the executive order, Treasury was to take "appropriate steps" to delay or suspend the effective date of the identified regulations, and to modify or rescind the regulations, through notice and comment rulemaking.
Today's IRS notice explains that for the period from January 1, 2016, through April 21, 2017:
One of the eight regulatory projects is final and temporary regulations (T.D. 9790) under section 385 on the treatment of certain interests in corporations as stock or indebtedness. The notice indicates that both aspects of the regulations—the documentation requirement (contained in Reg. section 1.385-2), as well as the transaction rules that treat as stock certain debt that is issued by a corporation to a controlling shareholder in a distribution or in another related-party transaction that achieves an economically similar result, (generally contained in Reg. section 1.385-3)—are under review.
Comments are requested about whether these eight regulations need to be rescinded or modified, and if modified, how this is to be done to reduce burdens and complexity. Comments are due by August 7, 2017.
Comments are also requested as to whether any existing regulations warrant "a broader review." These comments are due by July 31, 2017.
On June 7, U.S. Senate Finance Committee Chairman Orrin Hatch (R-UT) discussed current efforts of the Congress and the administration to unite behind a tax overhaul plan "…that will strengthen the economy, spur new job growth, and promote better opportunity for all Americans."
Chairman Hatch's remarks were delivered at a conference in Washington, D.C., and are available on the Finance Committee's website.
Among the issues addressed in Hatch's speech were:
Chairman Hatch stated that "virtually any potential offset for reduced tax rates should be on the table." He also indicated that this includes the border adjustment tax (BAT) proposal in the House tax reform blueprint, explaining that:
I don't think I'm making any news when I say that, given the small margin of error we have in the Senate and the number of senators who oppose the very concept of a BAT, the proposal will have a difficult time becoming law. That said, I want to see the specifics of the proposal and find out if it works like its proponents say it will. Until then, I'm not going to publicly rule anything out.
Chairman Hatch also indicated that some Republicans may have a difficult time supporting a package that adds to the deficit and that he would have to "see where the votes are." Nonetheless, Hatch expressed his personal view that he does not "see a problem with a tax reform proposal that loses revenue in the short-term if we can show that it will help put the economy on a better growth path."
The Finance Committee chairman also indicated that Republicans in the Senate, the House, and the White House were largely in agreement on "roughly 80 percent" of the key issues in tax reform, including, for example:
With respect to rate reduction, Chairman Hatch indicated that, although the general goal is to get rates as low as possible under the circumstances, he is not committed to any specific rate targets. Hatch explained that:
Until we perform the surgery and start eliminating preferences and credits in order to bring down rates—and get official feedback from the Joint Committee on Taxation—we can't speak definitively on the rate targets. And, of course, we have to see just where our members are going to object to the removal of certain tax provisions because, once again, our margin of error with regard to the vote total is very slim.
With respect to changing the international tax system, Chairman Hatch noted the need to convert to a territorial system with safeguards to prevent base erosion.
Chairman Hatch concluded his remarks by noting, that while "we all have our wish lists for what we'd like to see in tax reform," any bill or proposal that can't get 51 votes in the Senate and 218 votes in the House is "a waste of time." Thus, he said that:
My goal in tax reform is to find the proverbial "sweet spot," that will maximize the growth potential of the final package without jeopardizing its prospects for passage. To that end, I am in constant contact with the administration and the leaders in the House, as well as the Senate leadership, in an ongoing effort to find that balance
On June 16, U.S. Senate Finance Committee Chairman Orrin Hatch (R-UT) requested from tax stakeholders ideas, proposals, and feedback on improving the U.S. tax system.
In a Finance Committee release, Chairman Hatch is seeking recommendations about how to:
Submissions, which will be kept confidential, are due by July 17, 2017
On June 20, U.S. House Speaker Paul Ryan (R-WI) addressed tax reform in what was described as his "first major speech on tax reform," and presented at the 2017 manufacturing summit convened by the National Association of Manufacturers.
Speaker Ryan indicated that lawmakers would:
Speaker Ryan also indicated that "if we are going to truly fix our tax code, we have to fix all of it—both for individuals and businesses." Among other things, he noted the large number of passthrough businesses that pay taxes as individuals. While he did not explicitly call for a "border adjustment tax," he alluded to the House Republican "blueprint" for tax reform, stating that:
Today, U.S. companies are leaving to become foreign companies, when it should be the other way around. We want foreign companies to become U.S. companies.
We must think differently, so that once again we make things here and export them around the world. There are a number of ways to achieve this—we in the House have our own idea—and that is one of the things that we are discussing with the administration.
But the bottom line here is this: We cannot accept a system that perpetuates the drain of American businesses overseas.
In terms of the substance of business tax reform, Speaker Ryan expressed support for:
Speaker Ryan indicated that the House and the Senate currently are working with the president to turn the administration's "core principles" for tax reform into a "transformational tax reform plan." He also expressed optimism about achieving transformational tax reform this year, stating that:
We are going to get this done in 2017. We need to get this done in 2017.
Enacting tax reform is inherently difficult and can take time. Further, the Senate generally requires 60 votes to approve legislation, unless special "budget reconciliation" rules can be used that provide a process for passing legislation with a simple majority of the Senate. Given that there are only 52 Senate Republicans, achieving 60 votes to move tax reform through the Senate would require some Democratic support unless these budget reconciliation rules were used. Using the budget reconciliation process to pass tax reform with only Republican votes, however, may raise its own set of issues.
As just one example, the reconciliation rules include a requirement that any title of legislation generally cannot increase the federal long-term deficit in any year beyond the "budget window." Thus, as a very general matter, if Republican leaders want to be able to pass a tax bill in the Senate with fewer than 60 votes, that legislation may need to be drafted so as to not contain a net tax cut in years outside the budget window (which, in recent years, has been 10 years but could possibly be modified to a different timeframe). Thus, using budget reconciliation to move tax reform with just Republican votes could make enacting permanent tax reform even more challenging.
The North Carolina legislature voted on June 28 to override the governor's veto of an appropriations bill that includes reductions in the rates of the state's corporate income tax and individual income tax.
Senate Bill 257, the Appropriations Act of 2017, was vetoed by Governor Roy Cooper on June 27, 2017. In his veto message [PDF 436 KB], the governor said that the budget "prioritizes tax breaks for the wealthy and corporations" and "lacks structural integrity by failing to account for population growth, inflation and looming federal reductions." The legislature on June 28, 2017, voted to override the veto.
North Carolina's corporate tax rate has been reduced several times over the last few years. Senate Bill 257 adopts an additional corporate income tax rate reduction.
The corporate income tax rate of 3% that applies for tax years beginning on or after January 1, 2017, will be further reduced to 2.5% effective for tax years beginning on or after January 1, 2019. This rate reduction is automatic and is not contingent on state revenue collections meeting or exceeding certain thresholds.
Senate Bill 257 also reduces the franchise tax for S corporations by essentially exempting the first $1 million of tax base.
Concerning the state's individual (personal) income tax, the tax rate is reduced from 5.499% to 5.25% effective for tax years beginning on or after January 1, 2019. The standard deduction for individuals is increased.
Senate Bill 257 also makes various sales and use tax changes.
In Oregon: a joint committee on tax reform has proposed a "commercial activity tax."
In 2017, there has been an increased interest in gross receipts taxes or commercial activity taxes at the state-level. Both governors of Louisiana and West Virginia have proposed the adoption of gross receipts taxes in part to address current budget deficits. A bill introduced in Oklahoma would adopt a commercial activity tax that would be imposed in addition to the state's corporate income tax.
Most recently, lawmakers in Oregon released a draft gross receipts tax proposal that had been weeks in the making.
The 111-page draft proposal [PDF 286 KB] which, according to state Senator Mark Hass, is a "shell" to be "updated and replaced…or not" provides details on the proposed gross receipts tax. Certain Oregon lawmakers believe the proposed measure is the answer to filling the estimated $1.4 billion shortfall in the budget for the 2017-2019 biennium. It is expected that the proposal will be the subject of much debate and discussion in the coming weeks, as Oregon's legislative session starts to wind down. The legislature is scheduled to adjourn on July 10, 2017.
Details of the draft are summarized as follows.
The Trump Administration released on May 23 its fiscal year (FY) 2018 budget, entitled "A New Foundation for American Greatness." The budget contains the administration's recommendations to Congress for spending and taxation for the fiscal year that begins on October 1, 2017.
Read more about the FY 2018 budget on the White House website.
In recent fiscal years, the Treasury Department has released an explanation of the tax proposals in the budget (known as the "Green Book") the same day an administration transmitted its budget to Congress. The Treasury Department has not released a Green Book with respect to the Trump Administration's FY 2018 budget proposals.
The budget states the Trump Administration's commitment to tax reform and simplification. It indicates that the administration has articulated several "core principles that will guide its discussions with taxpayers, businesses, Members of Congress, and other stakeholders." It further indicates that "the President is committed to continuing to work with Congress and other stakeholders to carefully and deliberatively build on these principles."
The budget "assumes deficit neutral tax reform" and indicates that the administration will work closely with the Congress on such reform.
The budget states that tax relief for U.S. families, especially middle-income families, must do the following:
The budget expresses the administration's belief that business tax reform must do the following:
The budget does not include additional technical details on the administration's tax reform proposals beyond what Treasury Secretary Mnuchin and National Economic Council (NEC) Director Cohn previously announced at a White House press conference on April 26, 2107.
Treasury Secretary Mnuchin is scheduled to testify before the House Ways and Means Committee on May 24, 2017, and before the Senate Finance Committee on May 25, 2017, about the administration's budget, including its tax proposals.
Last year, the Tennessee Department of Revenue approved a rule (Rule 129) that adopted an economic nexus standard for sales and use tax purposes. The rule applied to out-of-state dealers that engaged in regular or systematic solicitation of Tennessee consumers by any means. Under the rule, if such dealers made sales exceeding $500,000 to Tennessee consumers during the calendar year, they were considered to have substantial nexus with the state. By March, 1, 2017, out-of-state dealers meeting these tests were required register with the Department of Revenue, and they were required to begin collecting and remitting sales and use taxes by July 1, 2017.
On March 30, 2017, the American Catalog Mailer's Association and NetChoice (the plaintiffs), filed a suit challenging the constitutionality of the rule. Shortly thereafter, the plaintiffs and the Department submitted a joint motion to the court to prevent the Department from enforcing the rule pending a final judgment in the lawsuit. Most recently, the General Assembly approved a bill (House Bill 261) that prohibits the Department from collecting any sales or use taxes authorized under Rule 129 or permitted under any court ruling until the court's ruling has been fully reviewed and Rule 129 has been approved by the General Assembly. It has been reported that Governor Haslam will likely sign the legislation.
The Texas Supreme Court recently affirmed an appeals court decision holding that natural gas purchased and temporarily stored in Texas before being sold to out-of-state customers was subject to ad valorem tax. The taxpayer, a Texas-based natural-gas marketer, purchased natural gas from several sources. The gas, which was intermingled at all times with gas owned by other marketers, was stored in a reservoir owned by a related intrastate pipeline for up to several months before it was sold to customers in northern states during the winter months. Under Texas law, all tangible personal property in the state is taxed in proportion to its value if it is located in the state "for longer than a temporary period," unless exempt under federal law. The Harris County Appraisal District (HCAD) assessed ad valorem tax on the value of the taxpayer's gas stored in the reservoir. The taxpayer acknowledged it owned the natural gas stored in the Texas reservoir, but protested the assessment on the basis that the gas was exempt from taxation because it was in interstate commerce. The court of appeals assumed (without deciding) that the gas was in interstate commerce and held that it was permissible for Harris County to assess ad valorem taxes when the gas was stored in a Texas reservoir prior to being sold. The taxpayer appealed. The Texas Supreme Court, perhaps because there was a conflict at the appeals court level over this issue, agreed to review.
At the outset, the Texas Supreme Court held that the taxpayer was precluded from arguing that state law—notably the "longer than a temporary period" statutory requirement—prohibited Harris County from taxing the gas. The taxpayer, the court determined, had procedurally failed to preserve its temporary-period argument. The court subsequently analyzed and concluded that the gas was in interstate commerce. It then determined that a Commerce Clause analysis was required and went on to examine each prong of Complete Auto Transit's four-part test. With respect to the substantial nexus requirement, the court addressed, in a lengthy discourse, whether the natural gas remained in transit when it was stored in Texas. Although related, this was a slightly different inquiry than whether the gas was in "interstate commerce" and was a necessary pre-requisite to a finding that the gas had a "substantial nexus" with Harris County. To resolve this issue, it was necessary to determine whether the stoppage or storage was to facilitate a continuous journey or was to avoid transportation of the gas until a business purpose arose. The court determined that it was the latter―the taxpayer stored the natural gas in Texas until the profitable winter season. Thus, the gas being stored in Harris County broke the continuity of transit, and the court concluded that the gas had a substantial nexus to the state such that the first prong of Complete Auto was satisfied. The court also held that the tax was fairly apportioned and did not discriminate against out-of-state taxpayers. Finally, the court rejected the taxpayer's assertion that the benefits provided by the state were provided to the storage facility, and the taxes paid by the storage facility owner covered those services. This position was adopted by another appeals court and the dissenting justice in the court below. However, the court observed that the state provides services to the taxpayer's stored gas as well. "When the fire department arrives to quench an inferno at the pipeline's facility, the fire chief does not instruct her crew to extinguish only the flames that threaten the pipeline's property. Instead, the fire department protects the entirety of the personal property, structures and stored gas alike." The court concluded that the tax was permissible under the Commerce Clause. For more information on ETC Marketing, LTD., v. Harris County Appraisal District.
For more information, please contact:
Mie Igarashi | +1 404 222 3212 | email@example.com
The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to specific situations should be determined through consultation with your tax adviser. This article represents the views of the authors only, and do not necessarily represent the views or professional advice of KPMG.
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Instagram has enough popularity but users use other 3. party application in order to increase usability, so a new area has been created its name is popular Instagram apps.
With its millions of user, Instagram is the most popular one amount the social media apps. It has been one of the most popular apps for a long time. Users can download the app for free, share their photos or like posts of the other users. Instagram is also getting more useful with some apps. Users can use more effectively and have fun with those apps. So, we have gathered the most popular apps of the year for Instagram.
Being one of the most popular apps for Instagram, Framatic lets users make collages which insist of two or three pictures so that they can share a few photos in one post. As there are different combinations of collages, users can create beautiful collages with their imagination and creativity and they can get more likes to their posts. Framatic can be downloaded from App Store and users can add different frames that can give their pictures a different look.
Users are able to share pictures which don't have the rectangular shape with features of Squaready. They can size and crop their pictures easily with the app. Apart from these, the app consists of many interesting features. Because of that, it has been one of the most popular apps for Instagram.
PicLab is definitely one of the most popular apps of the year. Users can add text to their images as well as they can add filters and masks. Although Instagram includes some filters and marks, users will find much more of them in PicLab. That is the reason the app is preferred much. Besides, users can change contrast, color, and light of their pictures so that they have a better look. We gathered some apps that may be useful. If there are some apps you use, you can write them in your comments as well.
Our previous article titled The Beginner's Guide for Instagram Advertisement is about advertising, instagram ve instagram ads too.

subset: commoncrawl


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FILE PHOTO: Yoshiro Mori, president of the Tokyo 2020 Organising Committee, attends a countdown event to mark the two years until the opening of the Olympic Games Tokyo 2020 in Tokyo, Japan, July 24, 2018. REUTERS/Kim Kyung-Hoon
BERLIN (Reuters) – South Korea's Samsung has extended its sponsorship contract with the International Olympic Committee by eight years and will remain a top sponsor until the 2028 Los Angeles Games, the world governing body said on Tuesday.
Samsung, who first signed up as a top sponsor with the IOC in 1998 and was a local sponsor at the 1988 Seoul Olympics as well, will support all Games up until and including the Los Angeles summer Olympics.
"I am delighted that we will be building on two decades of partnership with Samsung for another 10 years," said IOC President Thomas Bach at the signing ceremony in Seoul.
"Together, we are able to connect with and inspire Olympic athletes and fans around the world, and we look forward to working with Samsung to build the digital future of the Olympic Games."
Samsung is one of 14 top sponsors of the Olympics that also includes Coca-Cola, Intel and Panasonic.
Many of them have signed on till 2028 or beyond. In September, German insurer Allianz became the latest addition to the group, signing up to 2028.
No financial details of the deal were released but media reports have said the IOC has been seeking around $50 million per year for similar deals.
The 2022 winter Olympics will be held in Beijing, while the 2024 summer Games will be staged in Paris. The hosts of the 2026 winter Games will be announced next year.
Reporting by Karolos Grohmann; editing by Sudipto Ganguly


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Terms of Business DMP
This information should be read in conjunction with Your current Debt Management Agreement.
The information in these pages may help You understand the service that We will continue to provide to You whilst on Your Debt Management Plan.
- Our Client Charter
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Our Client Charter
As part of Our on-going commitment to serving You, We promise:
• to act in Your best interests, offer all-round debt advice based upon Your circumstances at any point in time and to be transparent and fair in all of Our dealings with You. We will discuss the full range of options available to You, including the benefits and risks of each option that You qualify for and take account of any future changes in circumstances
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• to keep the money You pay to Us in respect of Your Debt Management Plan in a separate Client Account and to pay it to Your Creditors within five working days of clearance or in sufficient time to ensure that payment is made by the agreed Single Payment Plan date or a date agreed following legal action. Your Single Payment Plan is based upon a monthly distribution to Your Creditors.
• to review Your plan at least annually or whenever there is a material change in Your financial position or one of Your Creditors requests a review. If after the review of Your circumstances it becomes apparent that an alternative debt solution (e.g. an Individual Voluntary Arrangement or Bankruptcy) may be in Your best interests then any fees associated with switching debt solution will be fully explained in accordance with the FCA Handbook
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We all know that legal agreements are not always the easiest documents to understand, so this glossary is designed to help You understand what You and We are agreeing to.
Annual Review
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In addition, We may also conduct a review in the following circumstances:
• Change of circumstances If there is a meaningful change in Your circumstances, You must inform Us promptly and We will arrange a review of Your plan.
• Creditor Requests Should one or more of Your Creditors request a review of Your financial circumstances it is agreed that You will fully co-operate with Us to provide any information or documentation that is deemed necessary to perform that review.
When reviewing a DMP, We must carry out a reasonable and reliable assessment of not just Your financial position but also Your personal circumstances and any other relevant factors. We will provide the outcome of Our advice or recommendation in the form of an advice letter, which will also include Your choice in terms of the debt solution You elect to progress with following the review. We will discuss the advantages and disadvantages of each debt solution that You are eligible for and why We believe these are suitable or unsuitable to Your circumstances with reference to impartial sources of information (e.g. GOV.UK website and The Insolvency Service leaflets).
Any advice given and actions taken by Us will be appropriate to Your circumstances and take account of Your personal objectives.
Failure to fully participate in a review may result in Your plan being terminated after a number of attempts to engage with You. It is a condition of Your Debt Management Agreement and the Financial Conduct Authority rules that We operate to that You undertake a review at least annually and whenever there is a meaningful change in Your circumstances.
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The fee at the current rate in force or as specified in Your Debt Management Agreement (DMA) payable to Us for the successful provision of Final Settlement Services on one of more of Your debts that You have authorised Us to act upon. The fees applicable will be confirmed in writing prior to Us requesting funds be paid into the full and final settlement Client Account by You.
Final Settlement Services
The Service by which We negotiate with Your Creditors to achieve a full and final settlement of one or more of Your debts. You will be separately invoiced for any Final Settlement Fees. When You request and authorise Us to enter into Full and Final Settlement negotiations with one or more of Your creditors part of or all of any monies deposited into the full and final settlement Client Account may not be disbursed to Your creditors within five (5) working days of the funds being cleared as the length of the negotiations could extend beyond five (5) working days. We will keep You informed of the outcome of each negotiation.
Legal Support Services
The priority processing of legal collection paperwork by Us that may cause Client detriment if not processed in a time critical manner. If We are unable to assist You then We will make best endeavours to notify You at the earliest opportunity from receipt of Your documentation
Monthly Payment
The total amount which is paid every month by You to Us throughout Your Debt Management Plan (DMP) with Us through Your Single Payment Plan (SPP). This is made up of the Monthly Repayment to Your Creditors and Our Monthly Management Fee. Where You request to pay Us more frequently than monthly (e.g. weekly) a multi-payment arrangement will be recorded to enable You to make more frequent payments than the single Monthly Payment. Once the final payment making up the Monthly Payment has cleared then We will distribute to Your creditors within five (5) working days of clearance of this payment. As a result, some of the multi-payment instalments may not be distributed within five (5) working days.
Monthly Management Fee
The Monthly Management Fee at the current rate in force for the ongoing administration of Your Debt Management Agreement with Us. Any changes in the Monthly Management Fee will be notified to You in the monthly statement preceding the change or by separate communication in durable medium at least 30 days prior to collection. Any variation of fees will require You to consent to a new financial statement. Where this involves a change in the payments to Your creditors these will be confirmed in an updated payment distribution statement.
We will deduct our Monthly Management Fee from each Monthly payment whilst the Debt Management Plan is operational. This is deducted once We have distributed the Monthly Repayment to your creditors.
If you pay less than your agreed Monthly Payment, then we will reduce the Monthly Repayment we make to your creditors. Unless you have previously notified Us of a reason for reduced payment this would normally trigger a Review of your plan. At least 50% of the payment You do make will be paid to creditors.
If there is not enough money to pay Our Monthly Management Fee in full for that payment period, we will take a lower Monthly Management Fee and this will be reflected in Your Monthly Statement. It is probable that your creditors will require an explanation for a reduced payment.
Unless otherwise notified of a reduced Monthly Management Fee, the minimum Monthly Management Fee is £39.50. If Your Monthly payment is less than £79.00 to your Creditors then they will not receive less than 50% of your Monthly Payment. If your Monthly Payment exceeds £200 then the Monthly Management Fee will be calculated as 19.75% of the Monthly Payment. There is a maximum Monthly Management Fee of £95.
You must have continuously met the contractual obligations of Your Debt Management Plan for any fee caps to remain applicable. Some Fee Caps were based upon the number of full Monthly Payments into the plan at a payment level equivalent to the original financial statement. Material changes in circumstances will be taken into account when determining whether fee caps remain applicable. Any fee cap applicable will have been communicated when you entered your Debt Management Plan. This represented your first full Monthly Payment (i.e. Single Payment Plan payment). Common examples where a fee cap is removed are; the addition of material debt to the plan, 3 or more missed payments in a 12-month period, non-participation in reviews, lack of co-operation or disclosure during the course of Your plan, operating material unsecured credit outside of your plan or significant variations in your disposable income that may make the plan more protected.
Monthly Repayment
Represents the part of the Monthly Payment paid to Us through Your Single Payment Plan (SPP) that is disbursed to Your Creditors. This is used to calculate the duration of Your Debt Management Plan (DMP) and total fees payable.
Monthly Statement
A statement issued by Us on demand detailing monies paid to Us by You, disbursements made by Us to Your Creditors and any deductions for Our Fees. The statement will detail all the valid Payment Methods that We accept and the time to be allowed for cleared funds. This may be provided in hard copy or electronically.
Notice of Termination
If You do not fulfil Your agreement with Us We may terminate Your agreement. The circumstances in which We may terminate this agreement are:
v. that the monthly Single Payment Plan (SPP) payments for distribution to Creditors are not received into Our Client Account for a period of three consecutive months or three separate payment failures in a twelve (12) month period; or
vi. You do not fully participate in Your Annual Review, which includes making Yourself available for a review of Your plan with a debt adviser either by telephone or face-to-face; or
vii. You repeatedly fail to comply with requests for information or documentation, where this is fundamental to the delivery of the service; or
viii. You become bankrupt, file a bankruptcy petition that results in a bankruptcy order, make an arrangement or composition with Your Creditors, or
ix.You make a formal application to a court for protection from Your Creditors generally
We will give You at least four (4) weeks' notice in writing with a right of appeal, which should be addressed to Our Client Services Manager at the address listed on the Debt Management Agreement (DMA). Where You terminate Your agreement and We have agreed at Your request to restart Your plan under the same DMA number, You will then waive Your rights to a Refund and the agreement will be subject to the latest terms of business, which would include restarting the calculations towards the prevailing fee cap policy.
Upon termination of this agreement by either party We will within seven (7) working days notify Your Creditors that We are no longer acting for You. At the end of the notice period We will refund all Cleared Funds that have not been disbursed to Creditors from the Client Account.
Our duties and obligations under this Agreement will then come to an end. You have the right to request the return of any copy paperwork relating to Your account at this stage. We will retain personal data in accordance with Our data retention policy.
In certain circumstances You may need to contact Us or We may need to contact You formally to give the other notice in relation to this Agreement (e.g. Notice of Termination). All notices sent under this Agreement shall be valid if sent by second-class post or in any other format agreed between the parties.
Payment Method
The range of payment methods offered by Us to pay Your Single Payment Plan (SPP) or any Fees, for example: Direct Debit, Standing Order, Debit Card (on-line and over the telephone), Pre-paid Current Account, Allpay payment card or on-line through www.MoneySaveSolutions.com or other websites notified to You from time to time.
Personal Case Manager
The principal person appointed by Us to liaise with You and to assist in the management of Your DMP.
Priority Creditors
Those of Your Creditors for whom We make allowance for You to pay them in full, including an allowance to pay off any arrears within the Term of the Agreement, each month. Priority Creditors include, but are not limited to, mortgages, landlords/letting agents in respect of rent, local authorities in respect of Council Tax, the courts in respect of fines or judgments, utilities, Creditors with whom You have secured debts such as hire-purchase or second mortgages.
Single Payment Plan or SPP
The plan by which You pay Us a Monthly Payment.
The form detailing Your income and expenditure completed by Us and signed by You which forms the basis of Our final payment offers to Your Creditors and future reviews of Your circumstances, including Your Annual Review.
Strict performance
Describes what happens if We choose not to enforce all Our rights.
Cancellation of Your DMA in accordance with the Termination clause of Your Debt Management Agreement (DMA) and as set out in Notice of Termination.
Value Added Tax or VAT
All Fees are exclusive of any applicable value added tax (VAT). Please note that although provision of Our Services is currently VAT exempt (as of June 2003), this position could change in the future. Variation
We may vary these Terms of Business from time to time and will write to give You at least thirty (30) days prior notice of any changes. This may be through Your Monthly Statement or as a separate written communication.
We, Our or Us
Pentagon (UK) Limited, trading as MoneySave Solutions, EuroDebt Financial Services and its authorised regional Advisers.
You or Your
The clients named on the front of Your Debt Management Agreement (DMA) who are signatories to the agreement.


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My Thoughts:
Is it me or does everyone get a absolute sense of panic from the liberal media? They pounce on any word or action from this administration like a kitten pounces on a piece of string.
Follow Me On Twitter.
President Trump
Could you even think of it?
God Help Us
I reflect back on this night and smile...
It continuosly amazes me that if you Google "Trump" you will be hard pressed to find anything good. So censored. All the traffic to this website and nothing from Google.
I also have some pretty cool domains for sale. Email for the list.
One Picture.........is worth a thousand explanations.
People get so much liberal bias all day long that they lose their common sense. 😱
"America will never be destroyed from the outside. If we falter and lose our freedoms, it will be because we destroyed ourselves."
NEVER before in History has an American President been treated so badly by the media. If it weren't for
FOX News, we would never know the real truth.
I vote that California just secedes from our nation. The good people there are welcome to come to Florida. Same weather, no quakes.
Making America Great and Safe Again
Just so you know who your liberal headliners are. Here are the rats who voted for killing newborn babies. They are all presidential candidates.
Cory Booker, Kirsten Gillibrand, Kamala Harris, Amy Klobuchar, Elizabeth Warren and Bernie Sanders.
Steve and Kathy Doocy in Tampa with their awesome cookbook! "The Happy Cookbook""
Maybe it's my imagination but I don't see the type of racism here in Tampa that the media portrays to be so rampant in this country. I live in a very diversified neighborhood as do many of my friends. We all seem to get along quite well in the grocery stores, pharmacies, schools, parks, gas stations. I am sure there are episodes here and then but for the most part I feel like the media is really exaggerating this.
Follow Me on Facebook!
Buying or selling property in the Tampa Bay area? Call me
a brain even takes them seriously anymore? Video and audio editing is out of control. The hatred can be seen on the faces of the newscasters. How did we come to this?
This is so true......
FOR those who are wandering around in a fog, let me define the two political parties in our great country. Actually I am going to name 3.
1. Liberals (Socialism) - try to control everyone by making them dependent on the government. Will never really help the poor or the minorities even though they promise to. They raise taxes which in turn raises prices and then dole out meager entitlements which are just enough for the poor souls stuck in the system to survive.
2. Democrats - Somehow they have all gotten sucked into the vacuum of Liberalism. Smarter democrats see the real picture now and are jumping ship. I have proof of this but keep reading.
3. Republicans (Conservatives) - what this country was founded on. FREEDOM. Smaller government, less regulations, lower taxes create jobs and lower prices.
I mean honestly, do they think anyone with half
If TRUMP found the cure for cancer, the left would find it to be bad!
There is a movement, a quiet rumbling happening. Democrats are crossing over to friendly territory. Conservative territory. They are jumping off the ship of the insane and we shall welcome them with open arms. Once brainwashed and led astray by the liberal media, they are now breaking out of the asylum and realizing the conservative side actually is good and makes total sense. #walkaway #walkwith
Brandon Straka is making news! Look him up.
In the words of Ronald Reagan,
NANCY and MAXINE......
Take down your walls!
You have big walls around your properties!


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Your family memories are the most treasured appreciate them in your own home and share them as a gift to your loved ones, parents, grandparents, family and friends.
Whatever the occasion or no occasion we can capture the moment. Family groups, individuals, couples, birthdays, anniversaries, groups of friends, pets, babies and children, young people leaving for university or work, whatever the reason, come and enjoy the experience and let us create your unique portrait.
Portrait sessions cost £39 and include a 5×7 print, or only £19.50 with our half price sitting voucher.
We offer a wide range of ways to display your finished portrait in frames, canvas wraps, montages etc. There are examples on our gallery walls at the studio to help you choose a style to suit you and your home.
Call us today to discuss your portrait requirements 01274 690301


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Harry Edwards, we are delighted to say, works through trance medium Gordon Garforth to give spiritual healing. We are honoured to have Mr Edwards join Clearly Destiny on Friday 3rd March. If you would like to receive healing from Mr Edwards through Gordon there are 8 appointments available.
Pre- booked appointments only. Payment is due on booking.


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Pinus Lambertiana (SUGAR PINE)
- At August 24, 2012
- By chestervews
- In Botanic, Chester Califorina, Forestry, Hiking, Horticulture
- 1
I was traveling into Chester, and in an area where the Pacific Trail crosses Hwy 36, I noticed these giant pine cones hanging on the ends of the Pinus Lambertiana (SUGAR PINE). These large-scale pine cones can reach 22" in length. When the light strikes the sugar resin, it looks like the pine cone are wearing bling. Shiny glistening diamonds on the pine cones was an amazing sight.
Sugar Pine trees have long graceful arms and soft fluffy needles. The long pine cones on the very tips gave me the impression of a lady's arm holding a lantern. So I was surprised to learn the tree held the title of "The King of Pines" as they can grow 100-160 feet tall!!. To learn more about the pine tree I started to study the bark. It has a reddish cinnamon color with deep vertical furrows But the most surprising aspect of the tree is what you find under it – jigsaw puzzle pieces of bark. When the tree bark flakes off small flat pieces of bark shaped like puzzle pieces are stacked at the base of each tree along with those long sculpted pines cones.
Watercress Challenge
- At August 9, 2012
- By chestervews
- In Biking, Chester Califorina, Featured, Food, Health
- 0
A group of us felt like going on a bike ride- not too strenuous. We got dropped at one of my favorite spots –Domingo Springs, 15 min from the Chester Cabin. The plan was to the take a leisurely ride back – less than an hour and downhill. The water at Domingo Springs is considered the best in the world. Locals come with their jugs to get water from a pipe. It comes directly out of the mountain after filtering for many years before ever surfacing.
Mike (Chester Cabin Master Craftsman and all around good guy) mentioned the wild Watercress growing in the pond. We thought it was a great idea to go on this ride with a purpose! We would harvest Watercress for use in our dinner. Carol declared a cooking Challenge, every dish had to include Watercress.
Well I have to say, It was a great dinner and the diverse dishes created were incredible. It stared with Watercress Martini's, followed by Watercress and Carrot Sushi as an appetizer. For the main dishes we dined on Watercress Salad with locally picked Raspberries out of Mike and Susan's garden. Delish!!! and baked green bell peppers filled with 5-spice sausage and grape tomatoes, garnished with Watercress.
The Winner of the Challenge "WATERCRESS and BASIL PESTO IN AN ALFREDO SAUCE" served over pasta. The 3 parts Watercress to 1 part Basil in the pesto was the best I have ever tasted. It was much brighter and refreshing, plus the pepper twist gave it more pizzazz. We got our CRESS ON in Chester California !


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Alison Champine
Marshall High Marshall, MN
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Sometimes we can go a little overboard with buying in bulk. The word "bulk" should give us the first clue. Do we truly need a vat of mayonnaise that can only be transferred home on a barge? It gets a little embarrassing when you have to rent a storage unit just to hold the overflow. I wonder how many kitchen renovations are actually initiated by the inability to store tubs of cheese puffs in inadequate cupboard space.
We just bought enough nuts in bulk to survive hibernation for the entire winter. To save money, we selected nuts with shells, as we figured the extra effort to open them would also prevent us from overeating. What we didn't plan on was the possibility of starvation while trying to crack the nuts open.
Our children gathered around in fascination as we showed them these new snacks that required the use of a tool to get open. Of course, our two boys were hoping to smash them open with a hammer. But alas, I used a nutcracker, and I don't mean the scary wooden guy from a certain holiday ballet with dancing sugar plum fairies. Somehow I ended up with the same nutcracker my family used back in the 1970s. After much frustration, I realized that this antique couldn't even open a cobweb drenched in dew.
I placed a giant English walnut in the nutcracker and squeezed. The nut shot like a cannon across the room, much to the delight of our kids. Who would have thought that nut cracking could become a circus act. After what seemed like several hundred tries, I considered hiring a squirrel to come help us. They made it look so easy, and I guess they had lulled me into a false confidence that I knew what I was doing.
Before I checked the yellow pages for squirrel temp agencies, I was filled with a sense of dread that every squirrel in our neighborhood had caught wind of our nut delivery, and had surrounded the house in a siege. Forget about that cute little squirrel from Rocky and Bullwinkle, these were menacing little rodents, directly descended from the squirrels of Attila the Hun. I hunkered down and hurried my efforts.
Craaack! That's when I discovered that flying nutshells can potentially take out an eye. So can the nut pick in the hands of a three year old. Soon shells were flying far and wide, and our living room looked like a horrifying scene from WWII. Only instead of the Battle of the Bulge, it was the Battle of the Bulk. I have a feeling that for years to come, we will be picking the nutshell shrapnel out of furniture and rugs. When I finally cracked the shell, I realized that I only had one nut and three little kids hungrily waiting for a snack. This was going to take awhile.
With such a lapse of time between the opening of each shell, every nut was devoured as though it might be our last. Ironically, we looked like a bunch of squirrels ourselves, pouncing on even the slightest morsel that managed to free itself from the shells of Fort Knox.
The next day I asked the kids what they would like for a snack. I braced myself for the inevitable four-letter word: "NUTS!" Rubbing my carefully bandaged hands, I grabbed the nutcracker and settled down for another try. Then I made a mental note for next winter's bulk purchase: raisins.


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Sharing Shaken or Stirred feature in the August issue of Bento Box Magazine, a Toronto-based Japanese New Concept Magazine launched in March 2015. The publication strives to provide the latest fresh and exciting news in Toronto, rich content on Japanese culture, and connect readers with good food, travel ideas, shopping, beauty, other cultural products and events going on in the GTA. I absolutely love Japanese culture and food, so much I have a dedicated page on Facebook called Life in Japan that celebrates the love for all things Japanese- its multifaceted culture, exquisite places and glorious cuisine! This summer has been especially exceptional as Japanese cool sugoi has been displayed all over our cosmopolitan food life offering a dazzling drool-worthy array of cool desserts and drinks. Check out where some of these Japanese twist on a classic cocktails are being served at a restaurant or bar near you! I must admit, I haven't been keen on cooking in this heat and although downing a beer at home daily has been nice, it be great to treat myself to some solid good eats and a cocktail or two! Who's with me?
If you live in the GTA, pick up Bento Box's monthly issue at the following distributing restaurants and retail shops. Always a fascinating read cover to cover if you are like me-- a Japanese aficionado.


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Looks like a Peugeot D3. But Norev sells it as a Chenard-Walcker 1500. Which actually have a family-tie as Peugeot took over Chenard-Walcker while they were producing the 1500. That 1500 was for the amount of kgs it was able to carry.
And that actually is quite impressive. For a car with 20hp. Introduced in the war (1940) it's usage at first was as a military ambulance. In 41 though a civilian version was introduced. But due to shortage of about everything (FUEL!!!) even an electric-powered version of the little van was offered by a company called Sovel.
I just don't get why Norev marketed this one as a Chenard-Walcker as there's definitely "Peugeot" above the grille. And a lion in the grille:
Chenard-Walcker isn't just known for the Peugeot D3. The make is also remembered as the winner of the very first Le Mans 24 Hours Race ever. In 1923.
I found this one at my Schuco supplier. It was in the dump bin and looking at the striping I understand why. It's just well used I suppose.
Like a truck from that era should be.
And that's it for today. Let's see what next week will bring with all the BMW glory. I probably have to find a new Loophole to combine it with a French Friday?
Bon Week-End!


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GREEN ACRES and NELSON HEIGHTS
The Green Acres subdivision was built in the 1970s. This predominately African-American neighborhood is comprised of ranch-style homes, duplexes and triplexes. Many of the homes within this neighborhood are renter-occupied. Several properties are currently in foreclosure.
Newton County's Habitat for Humanity has made efforts toward spurring neighborhood revitalization by building three homes on Pine Needle Drive. While many of the properties within the neighborhood appear to be structurally sound, the overall condition of the neighborhood is one of increasing blight and disrepair.
While there have been no condemnations in Green Acres, there are several boarded and secured vacant properties within the area. Illegal dumping, junk cars, litter and overgrown vegetation present constant code enforcement issues for the City.
The Nelson Heights neighborhood is bounded by the Green Acres neighborhood to the north, Monticello Street to the East, Highway 142 to the south and Jefferson Avenue to the west. This neighborhood of ranch-style and modular homes that were built in the 1970s and 1980s, sprung up around shotgun and small cottage homes that were built in the 1930s and 1940s.
Three homes have been demolished in the Nelson Heights area within the past five years and one property is currently under condemnation. Asbestos siding, illegal dumping, and overgrown vegetation provide constant challenges to code enforcement. A new subdivision, Jefferson Village, was developed within the southwestern portion of the neighborhood in 2004. Due to the foreclosure crisis, several of the homes within this subdivision have gone into foreclosure and are now REO properties.
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'L' Isn't For Loser
Three years and a plethora of separate homes for the Trinity Catholic basketball teams, at least when it comes to how they're being Class-ified by the CIAC.
While perusing the CIAC Web site earlier today, I noticed that the Crusaders had been placed in Class L for this current season. Last year, of course, Trinity was the talk of the LL ranks, making it all the way to the state finals. The boys, Double-L for the last two seasons, are down in L while the girls team is playing in its third class in three seasons.
Two years ago, it was Class S. Last winter, they were moved up to LL. This year, it's down to Class L.
"It is what it is," said Trinity Catholic athletic director Tracy Nichols. "(The CIAC) has their own special formula. I can't even figure it out."
Who knows, maybe next year the CIAC will trade Trinity Catholic to the Fairchester Athletic Association for a Greenwich Academy and two dozen basketballs.


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The job market in machine vision is really heating up now as integration houses find they're turning business away. This is good news for those of us working in the industry, and great news for those who've found themselves freelancing or "between jobs."
The most recent such position to slide across my desk is in south east Michigan, for a company called Leoni. I know Leoni more as a robotics and automation house than a vision integrator, but there's no reason why they shouldn't be hiring vision specialists.
The job is actually advertised on the AIA Career Center, so if you're interested, here's the link: Career Center.
Wednesday, March 16, 2011
Machine vision application engineering job
Labels: job
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Tobacco Road
355 W 41st street New York, NY View on Google Maps
Bikini bar near port authority with a stage. It'll do.
Recent shows:
Thu Apr 4 2013 at 8:30pm @ Tobacco Road. Featuring big make me., Gimme Dat Paper, Ovulating, Tomorrow is My Birthday
Unfiltered improv on the outskirts of port authority. Imagine mad max minus the violence plus some jokes.


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We need to understand that we have to hold people accountable. When things go wrong it's all to easy to bemoan it. It wasn't our fault and it's very annoying, right? But if we don't take people to task and hold them accountable – in the right way – then maybe we are as much to blame when things go wrong.
In this video Dawn Metcalfe talks to the Womena team on all things HardTalk, her day job and why sweating the small stuff really matters.
Watch the video in full here: https://womena.com/womedia-interview-dawn-metcalfe-founder-of-pdsi-and-author-of-the-hardtalk-handbook/
Womena is a platform dedicated to encouraging gender diversity and inclusion in the MENA region entrepreneurship ecosystem. Founded in 2014, Womena has spent years building an award-winning Angel Investment group that facilitated over 3 million AED in funding into 10 companies.


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· ¼ cup extra virgin olive oil
· 1 tablespoon golden balsamic vinegar
· 1 teaspoon sugar
· 1 tablespoon roughly chopped fresh tarragon
· ¼ teaspoon kosher salt
· ¼ teaspoon freshly ground black pepper
· 2 boneless, skinless chicken breasts
· 6 cups loosely packed fresh spinach
· 6-8 large strawberries, hulled and quartered
· 1 avocado, peeled, seeded and cut into chunks
· 3-4 thinly sliced rings of red onion
· ¼ cup feta cheese
· 2 tablespoons sliced almonds
- Whisk the extra virgin olive oil with the balsamic vinegar, sugar, tarragon, kosher salt and freshly ground black pepper in a small bowl until blended.
- Place the chicken breasts in a shallow bowl and cover with half of the dressing, cover and refrigerate for 30 minutes to 2 hours.
- Spray a grill pan or 12-inch non-stick pan with cooking spray and heat to medium high. Place the chicken breasts on the hot grill pan. Cook for 3 minutes then flip the chicken breasts. Cook for another 3 minutes, and turn. Reduce the cooking temperature to medium low and cook the chicken for 20-25 minutes more, turning every 5 minutes or so. Cooking time will depend on the thickness of the chicken, but it will be done when it hits 165 degrees internal temperature. Let the chicken rest for 5 minutes then slice into ¼ inch slices.
- Arrange the spinach, strawberries and red onion in a bowl. Lightly toss with the remaining dressing. Add the avocado, sliced chicken and top with feta and almond slices. Serve immediately.
· 1 package puff pastry sheets
· 1 cup strawberry preserve
· 1 egg + 1 Tbsp water (egg wash)
· ½ cup sanding sugar (optional but highly recommended)
- Beat the egg and water in a small bowl to make the egg wash. Keep this aside for now.
- Unroll your pastry sheets and cut them into small rectangle strips.
- Place 1 tbsp of strawberry preserve in the center of the pastry strip.
- Fold one side of the strip on top of the preserve. Brush a little egg wash on top on the strip and then fold the other side of the strip. Press gently so that both the ends stick together. Then, flip this strudel onto a cookie tray lined with parchment paper.
- Use a knife to make two cuts on top of the strudels so that steam can easily escape.
- Brush some egg wash on top of the strudels and sprinkle sanding sugar.
- Bake at 400 degrees for about 20 minutes or until the strudels are puffy and their tops and edges are golden brown.
- And you are done making easy strawberry strudels.
· 8 oz strawberries, fresh or frozen thawed
· 2 tablespoons honey
· ¼ teaspoon sea salt
· ¼ teaspoon ground black pepper
· 2 tablespoons apple cider vinegar
· 2 tablespoons olive oil
· 1 tablespoon poppy seeds
- Put the strawberries, honey, salt and pepper in a blender and blend until smooth. While blending, gradually add the vinegar and olive oil in a steady stream. Process until thickened.
- Gently stir in the poppy seeds and serve.
- Store covered in the refrigerator. The ingredients can separate while it sits, so I like to store it in a salad dressing shaker, so it's easy to give a quick shake and serve.
- Double crusts for one 9'' pie pan (try my perfect pie crust!)
- 7 cups totally fresh or frozen raspberries, blueberries and blackberries (about 2 1/3 cups each type of berry)
- 1 cup granulated sugar, plus a little extra to sprinkle on top of the pie
- 1 Tbsp lemon juice
- 4 Tbsp cornstarch
- 2 Tbsp butter
- 1 egg white, beaten with a fork
Add berries, sugar and lemon juice to a large saucepan over medium heat. Simmer, until warming juicy, about 5-10 minutes, gently stirring occasionally. ( You can taste it at this point and see if it's sweet enough for your liking. I don't like to make mine too sweet, but if you want it sweeter you can add 1/4 cup more sugar.)
Spoon out about 1/2 cup of the juice from the pan into a bowl. Stir cornstarch into the juice until smooth. Bring pot of berries back to a simmer and slowly pour in the cornstarch. Gently stir mixture (being careful not to mash the berries), until thickened, about 2-5 minutes.
Remove from heat and stir in the butter. Pour mixture into unbaked pie shell. Add lattice top or a whole top with holes pricked on top for steam to escape.
Pinch the edges of the top and bottom pie crusts together and crimp the edge, if you like. Brush a thin layer of beaten egg white over the top of the pie and sprinkle lightly with sugar.
Bake at 400 degrees F for 40-45 minutes. Check it after about 25 minutes and place a piece of tinfoil over it if the top crust is getting too brown.
Remove to a wire cooling rack and allow to cool for several hours. Once cooled completely, you can cut into it or cover it and refrigerate it overnight to serve the next day.
· 1 (8 oz) round brie in wooden box
· 6 oz. fresh blackberries
· ½ c. Cambria Julia's Vineyard Pinot Noir
· 2 tsp. sugar
· 1 baguette, sliced
- Dissolve sugar in Pinot Noir.
- Add fresh blackberries and allow to sit at least 30 minutes ( the more time, the better! )
- Cut top rind off of Brie and return the cheese to its box.
- Bake on a flat baking sheet at 350 degrees for 10-12 minutes.
- Spoon blackberries onto baked brie. Drizzle wine as desired.
- Serve with baguette slices.
· 1½ cups Whole Milk, divided
· 1 Cup Sugar
· 5 Egg Yolks
· Pinch of Salt
· 4 ounces Goats Chese, softened
· 1 Cup Heavy Cream
· 1½ Cups Blackberries, pureed and run through a fine-mesh sieve
· ¼ cup Honey
· 2 teaspoons Vanilla
· 3 drops Lavender Essential Oil (food grade)
- Place 1 cup of whole milk, 1 cup of sugar and a pinch of salt in a saucepan and bring just to a simmer, stirring to dissolve sugar. In a mixing bowl, whisk the egg yolks together. Pour in ¼ of the hot milk, whisking constantly to temper the egg yolk. Pour the egg yolks into the pan of milk and whisk until combined. Bring just to a boil over medium/high heat, whisking constantly. As soon as mixture thickens, remove from heat.
- Add the goats cheese and whisk until thoroughly combined. Pour in the remaining ½ cup milk, cream, blackberry puree, honey, vanilla, and lavender oil. Stir until combined.
- Refrigerate until cold.
- Freeze in an ice cream maker according to manufacturer instructions. When frozen, scoop into a freezer safe container and freeze for 5-6 hours or overnight.
- Let sit at room temperature for 5-10 minutes before scooping.
· Lemon Sugar Topping:
· 1/3 cup Sugar
· 11/2 teaspoons finely grated zest from 1 Lemon
· Muffins:
· 1 cup Frozen Blueberries (for jam)
· 1 tablespoon Sugar
· 1/2 cup frozen Blueberries
· 1/2 cup fresh Blueberries
· 1 1/8 cup Sugar
· 2 1/2 cups All Purpose Flour
· 2 1/2 teaspoons baking powder
· 1 teaspoon Himalayan Pink Salt
· 2 Flax Eggs (see note)
· 1/4 cup melted Coconut Oil
· 1/3 cup Vegetable Oil
· 1 cup Almond Milk "buttermilk" (seenote)
· 11/2 teaspoons Vanilla Extract
· Few drops of Lorann Blueberry Emulsion Oil
- Stir together sugar and lemon zest in small bowl until combined; set aside.
- Adjust oven rack to upper-middle position and heat oven to 200 degrees Celsius. Spray standard muffin tin with nonstick cooking spray or line with non stick muffin liners.
- Bring 1 cup frozen blueberries and 1 tablespoon sugar to simmer in small saucepan over medium heat. Cook, mashing berries with spoon several times and stirring frequently, until berries have broken down and mixture is thickened and reduced to 1/4 cup, about 6 minutes. Transfer to small bowl and cool to room temperature, 10 to 15 minutes.
- Whisk flour, baking powder, and salt together in large bowl.
- Whisk remaining 11/8 cups sugar, flax eggs, coconut oil and vegetable oil together in medium bowl until thick and homogeneous.
- Slowly whisk in Almond Milk buttermilk, Vanilla and Blueberry Emulsion Oil until combined.
- Using rubber spatula, fold dry mixture into wet mixture, along with 1/2 cup Frozen and 1/2 cup fresh blueberries until just moistened. (Batter will be very lumpy with few spots of dry flour; do not overmix.)
- Divide batter equally among prepared muffin cups (batter should completely fill cups and mound slightly). Spoon teaspoon of cooked berry mixture into center of each mound of batter. Using chopstick or skewer, gently swirl berry filling into batter using figure-eight motion. Sprinkle lemon sugar evenly over muffins.
- Bake until muffin tops are golden and just firm, 17 to 19 minutes, rotating muffin tin from front to back halfway through baking time. Cool muffins in muffin tin for 5 minutes, then transfer to wire rack and cool 5 minutes before serving.
· 2 cups old fashioned oats
· 1 cup slivered almonds
· 4 tablespoons honey
· 1 tablespoon coconut oil
· 1 teaspoon kosher salt
· 1½ teaspoon cinnamon
· 2 bananas
· 1½ teaspoons vanilla
· 1 scoop Vanilla Whey Protein
· ½ cup old fashioned oats
· ¼ cup slivered almonds
· ¼ cup pumpkin seeds
· 1 cup fresh organic blueberries
· ¼ cup of coconut-almond milk (or plain coconut or plain almond milk)
· ¼ teaspoon cinnamon
- Preheat ovento 350°.
- Line 9 x 9 baking pan with parchment paper, lightly grease with coconut oil.
- Add all ingredients in to food processor until completely combined and wet, this may take several minutes.
- Pour into prepared pan and smooth out with off set spatula until evenly spread.
- Bake for 8-10 minutes.
- Combine ingredients in medium bowl and stir to combine.
- Removing pan from oven, spread topping evenly over and lightly press down into base.
- Bake an additional 15 minutes.


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The Sunday Post is a weekly meme hosted by Kimba @Caffeinated Book Reviewer. Basically it's a chance to talk about the books you bought, borrowed, blogged about, and read for the week and what's coming in the week ahead – and then share them with a much wider blogging community. Check out the details here.
News at Home – Happy Father's Day!
Happy Father's Day! We aren't doing much – headed to Franky's mom's house his afternoon for a cookout and just hanging. Our boys don't want a big fuss and that works for me 🙂
My second week of summer vacation has come and gone way too fast! I can already see that summer is not going to be long enough. This week I spent a lot of time doing work on my Upward Bound Testing Coordinator job. It's something I do every summer and I'm really glad to be able to give back to a program that's doing so much good for disadvantaged teens. I'll be really busy finishing that up this week too – the competition is Friday and Saturday. Once that's done, I'll be turning all my summer energy towards preparing for the next school year.
I'll actually be seeing my new classroom on Tuesday. I asked the principal if she'd let me see it and she quickly replied (we text!) that she would be glad to let me see it and told me a time I could come. Already that's leaps and bounds ahead of my last principal who I had to beg for information last summer (which all turned out to be lies). Speaking of… I haven't turned in my notice yet. Technically I have until July 8th. I'm waiting until I have my contract signed before I turn in notice. BUT part of me wants to wait until the last minute. Because that's what she's always done to me. Karma and all. I won't though. 1 – I don't want it to backfire and somehow my resignation not go through on time. 2 – I'm not going to be as petty as she is; her pettiness typically hurts the kids and that's what mine would do too. So nope, not going to do it. Tempting though 🙂
Blog News
COYER is off and running at it's new home – coyerchallenge.com! As usual, it's fired me up a bit and I'm really feeling some blogging momentum. Fingers crossed it holds on – but I think I'm making a steady return to the blogging world. Thanks for being so patient with me!
#FitReaders Update
Last week was a great week for exercise. I did four 3 mile walks last week, plus I've been focusing on some trouble areas. I have many LOL – but right now I'm working on triceps and calves with some simple exercises from blogilates (no weights required). Both my calves and triceps have been pretty sore, so I think that means they're working 🙂 Going to keep that up next week, hopefully.
Diet wise, I started Plexus last week and I have to say I'm liking it. So simple, a drink 30 minutes before breakfast. The biggest change I've noticed is that cravings for food have turned into cravings for water – BIG PLUS! I'm also feeling energized, also a BIG PLUS! I'll be keeping that going this week and it looks like I'll also be doing a Clean Eating Challenge. I had a friend tell me she was going to do it and that she was looking for support, so I thought, what the heck?! I'll go for it! So wish me luck! I may need it haha!
Last Week on the Blog
This Week on the Blog Look For:
Sunday Post | Happy Father's Day!
Outlander Thoughts | S2: E4 "La Dame Blanche"
Talk about making you think! Menagerie #Review
Fun Questions | Do you review everything you read?
Just a Few Books I Read | Calendar Girl Serial
How was your week?Berls is wishing everyone a Happy Father's Day & sharing deets on her week in this week's Sunday Post... Click To Tweet


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In case you didn't know, some of the world's best motorcycle stunts competition champion start-off when they are still young. You can't be great if you aren't going to start early at what you like. You need to do it a lot of times that you are able to perfect your craft. You need to understand that nothing is build when in a hurry. It takes time to master something and to be good at it. You need to spend a lot of time practicing the craft before someone other people would recognize you. There are no shortcut in life and doing it little by little would make you great someday.
As a young boy living in a small town, you know that you need to cash a lot before you can be good at doing some stunts. You only have your bmx and you need to start with it if you want to get recognize someday. All those crashes would help you someday into a greater heights. It is better to crash now then to do it later in your life. You would end up dead if you do that later in life. At least, your experience would teach you and that is something that you can't learn from school.
In this game, you need to reach the finish line in one piece while doing some stunts on the side. There are many stunts that you could do, but the most important stunt of them all is backflip. At least, in this game that is what is important. Try not to crash while doing it. Fortunately for you, you would not need to compete with anyone as you are alone in this game. It is not that important to reach the finish line early. The game gets more exciting as you make some progress.


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Dating in Philadelphia? How to Pick the Perfect Restaurant
Do you want to impress your date by taking them to a romantic restaurant with a candlelight dinner for two or perhaps a restaurant with spectacular river views? Our Philadelphia matchmakers are going to share the ultimate guide to picking the most romantic restaurant in Philadelphia to have an unforgettable date—a romantic date to remember.
A great first date can make or break your relationship. You have to choose the perfect restaurant if you want to impress your date and show them a truly romantic and unforgettable time. Read on as our Philadelphia matchmakers show a few of our favorite tips for selecting the perfect restaurant.


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If you are planning to take your child to an elementary school buy you have not decided which elementary school yet, we are here to help you out. There are actually a lot of schools out there that you can bring your child to but not all these schools are really good. There are many parents out there that send their kids to schools but they do not know what these schools are really teaching so this can be really bad for their kids. Independent elementary schools are really designed to help your children learn important subjects in school at http://www.thelamplighterschool.org/ as well as learn important life lessons. Let us now look at some of the wonderful benefits that these independent elementary schools can give to your child.
Public schools are really big and have lot of kids but independent elementary schools are a lot smaller and there are not that much kids. It can be really hard for teachers to handle a lot of elementary kids running around all over the place and teaching many kids all at one time can be really hard to do. If your child really needs special attention when it comes to learning, you should really not hesitate to send them to these independent elementary schools because they can really get to learn a whole lot in these independent schools. Many children have a hard time learning and there are some kids that lean slower than others. Sending your children to these independent elementary schools can really be beneficial to you and to your children so what are you waiting for? If you are still looking for a school to send your kids to, try one of the independent elementary schools near you. Learn more about elementary school at http://www.encyclopedia.com/social-sciences-and-law/education/education-terms-and-concepts/elementary-school.
Another really good thing about sending your children to independent elementary schools or any private school is that it is a lot safer than public schools. If you do not have a lot of students in your school, you can really get to know each of the students personally and you can really get to bond with them and teach them well unlike in a public school where you barely even know some of the kids there. You may also notice that in private schools, there is really more respect and discipline than in big, public schools where kids learn all the bad habits and bad vices. The next time you are looking for a good school to send your children to, you should really send them to private school in Dallas TX.


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Badel Kitchens & Joinery
Badel Kitchens And Joinery is Specialising In The Modern Kitchens Designs, Construction And Kitchens Renovations At Affordable Prices.
- Stage Product In Development
- Industry Business Products
- Location Minchinbury, NSW, Australia
- Currency USD
- Website badelkitchens.com.au
Company Summary
Badel Kitchens brings you the latest in-vogue designer kitchens available today. With Top-end Kitchen Designers on-side to help improve and create award winning Kitchens. Badel Kitchens is equipped with not only the machinery to make such statements possible but also a team with over 20 years experience for customer satisfaction.