text:
- 184.108.40.206 Interested Party Notices Upon Plan Termination
- 22.214.171.124 Multiple Employer Plans
- 220.127.116.11 Terminating Plans
- 220.127.116.11 PBGC Notice on Plan Termination
- 188.8.131.52 Group Trust (Pooled Investment)
- 188.8.131.52 Plans Not Timely Amended
- 18.104.22.168 Suspense Cases
- 184.108.40.206 Introduction to Pre-Approved Plans
- 126.96.36.199 Quality Assurance Staff (QAS)
- Exhibit 7.11.1-1 Mailing Address List
- Exhibit 7.11.1-2 Commonly Used Acronyms
- Exhibit 7.11.1-3 Case File Assembly Guide
- Exhibit 7.11.1-4 A List of Quality Assurance Bulletins
Cases with Interested Party comments are Mandatory Review by QAS. If litigation by an interested party may be reasonably anticipated, QAS may forward the case for pre-issuance review by Counsel.
There are tools available to help the Specialist complete their review on a case with interested party comments:
Guidance on Interested Party comments can be found in QAB 2002-2, Interested Party Comments.
An acknowledgement form letter is a Word file that the Specialist should use to acknowledge an interested party comment. It can be found on the shared server in the "Interested Parties" sub-folder. The shared server is for internal use only.
If interested parties have submitted comments, the Specialist should prepare a copy of the FDL for each interested party, using EDS Pattern Letter 1935(P).
A multiple employer plan is a plan maintained by two or more employers who are not related under IRC 414(b) (controlled groups), IRC 414(c) (trades or businesses under common control), or IRC 414(m) (affiliated service groups). Employers related under sections IRC 414(b), (c), or (m) of the Code are treated as a single employer for determining the number of employers maintaining a multiple employer plan. Multiple employer plans are governed by the rules in IRC 413(c).
The rules of IRC 413(c) do not apply to collectively bargained multiemployer plans described in Treas. Reg. 1.413-1(a)
Multiple employer plans file one complete determination application ( Form 5300) on behalf of the plan in the name of one employer (sometimes referred to as the "lead" employer) and a separate Form 5300 completed through Line 8 for each other employer who wants a DL.
Under the revised determination letter application procedures described in Ann. 2001-77, 2001-30 I.R.B. 83, each employer may now request a determination letter that considers the form of the plan only or both the form of the plan and compliance with the requirements of sections IRC 401(a)(4), IRC 401(a)(26), and/or IRC 410(b).
Therefore, each separate employer in a multiple employer plan may elect to submit:
Coverage data (on Form 5300) for the IRC 410(b) ratio percentage test; and/or
The information regarding participation, coverage, and nondiscrimination requirements on Schedule Q. The individual determination letter for each separate employer may be relied upon to the extent of the relevant information and demonstrations submitted for each separate employer and retained by the employer.
See Section 10 of Rev. Proc. 2008-6 and Ann. 2001-77.
Ann. 2001-77 also provides a streamlined and simplified choice for multiple employer plans under which a letter is issued for the form of the plan only and under which an application is filed on behalf of one employer (out of all of the employers maintaining the multiple employer plan). All employers maintaining a multiple employer plan filed under this option can rely on a favorable determination letter issued for the plan except with respect to the requirements of sections IRC 401(a)(4), 401(a)(26), 401(l), 410(b), 414(s), and, if the employer maintains or has ever maintained another plan, IRC 415 and 416. See Section III of Ann. 2001-77 for details under this option.
See QAB 2004-2, Multiple Employer Plans: Determination Procedures for additional information with regard to processing a multiple employer plan.
Single Employers who are terminating their plan and who wish to receive a DL must use Form 5310. The Specialist must consider all circumstances surrounding the termination.
When reviewing Form 5310 the Specialist should consider the following:
The plan has never received a FDL. If necessary, secure copies of the original plan and all amendments. See QAB 2006-5 Verification of Prior Plan Document in the Absence of a Determination Letter.
The Employer of a terminated plan must take action to cease future contributions or accruals. Generally this is accomplished by a plan amendment. Specialists should ensure that these actions are taken timely. In addition, assets need to be distributed as soon as administratively feasible. If trust assets are retained until participant retirement, death or separation from service, the case is processed as follows:
i. If the trustee will not distribute the assets, treat the plan as an ongoing plan and secure amendments to comply with all current laws so it remains qualified.
ii. If the application is withdrawn, prepare Form 5666, following QAB 2004-3, Processing of Examination Referrals.
For a reversion of assets to the employer use the appropriate caveats on Letter 1132 (DO/CG).
Specialists should ensure that the terminated plan has been amended for all legislative and regulatory changes effective as of the proposed date of termination.
See IRM 7.12.1, Plan Terminations
PBGC does NOT acknowledge the termination of certain pension plans, most commonly because the employer fails to give the required notice to plan participants.
PBGC notifies the employer that a termination has not occurred and that it must begin the termination process again.
Often such employers also have filed Form 5310 .
PBGC has asked the Service not to issue DLs to these plans and notifies the Service of plans the PBGC does not acknowledge as terminated.
Upon receipt of PBGC notification, check EDS for the cases.
If a case is open, return Form 5310 and the user fee (if applicable).
Inform the employer that a termination did not occur on the date proposed.
If Form 5310 is not in inventory or a DL has been issued, no action is necessary.
Group Trust should be review for the requirements of Rev. Rul. 81-100 as clarified by Rev. Rul. 2004-67.
Use Pattern Letter 1520 (DO/CG), Letter for Group Trust Arrangement, to issue a FDL.
The plan may be brought back into qualified status under IRM 7.2.2, EPCRS (EP Compliance Resolution System, including Audit CAP).
A Specialist should work with the QAS Closing Agreement Coordinator for their Area if the have a case with qualification issues. Tools are available on the shared server to assist the Specialist. The shared server is for internal use only.
If the plan does not qualify for EPCRS or the sponsor of the plan does not agree to enter into a EPCRS then QAB 2008-3, Adverse Procedures - Determinations should be followed.
If management orders action suspended on certain cases, or if the case is under exam by IRS, DOL, or pending action by PBGC, the Specialist should do the following:
Work the case to the point of closing and contact IRS exam, DOL, or PBGC to determine if a case should be placed in suspense pending their review, or whether it would be appropriate to close the case.
Generate and send Letter 1938 (DO/CG) to advise the taxpayer of the reason for the suspense.
Update EDS to the appropriate status "37" , " 38" , or "39" .
The sixth major area under IRM 7.11.1 is Pre-Approved Plans.
The IRS has established special programs and procedures for pre-approved plans. The two types of pre-approved plans are:
Volume Submitter (VS) Plans
Master & Prototype (M&P) Plans
Rev. Proc. 2005-16 and Rev. Proc. 2007-44 describe M&P and VS program procedures, including the EGTRRA six-year amendment/approval cycle for Defined Contribution and Defined Benefit Plans. See IRM 18.104.22.168.2.2.
VS and M&P plan requests must be submitted to the Pre-Approved Plans Coordinator(s) (Coordinators) of EP Determinations. See Exhibit 7.11.1-1, Mailing Address List.
Sponsors and practitioners maintaining non-mass submitter plans generally have until January 31st of the calendar year following the opening of the 6-year RAC to submit applications for opinion and advisory letters. The deadline for word-for-word identical adopters and minor modifier placeholder applications is January 31st of the calendar year following the opening of the 6-year RAC. Sponsors and practitioners maintaining mass submitter plans and national sponsors generally have until October 31st of the calendar year in which the 6-year RAC opens to submit opinion and advisory letter applications. See Rev. Proc. 2007-44, section 16.02.
VS advisory letter applications and M&P opinion letter applications should include the following:
Applicable user fee as described in Rev. Proc. 2008-8
Form 4461 series
Form 8717
Form 2848, if applicable
Cover letter
Plan Document
Adoption Agreement (for M&P plans, for VS if applicable)
Trust Agreement
The Coordinators will ensure the submission is processed. The user fee information (EIN, Plan #, applicable user fee year, fee type, check information and any special comments) is entered into the Master and Prototype Inventory Control System (MAPICS). The screens from MAPICS will be printed and copies of the checks made.
Once the checks have been input on MAPICS, they will be sent to Covington See Exhibit 7.11.1-1 to be processed and deposited. A Form 3210 is prepared listing the number of checks, the EIN and the check number(s). The actual checks and copies of the MAPICS user fee screens should be attached. Copy #1 & #3 of the Form 3210 are sent to Covington. The Form 3210 should be put into an envelope and then in an interdepartmental folder and mailed to Covington.
Copy #2 and #4 of the Form 3210, with copies of the checks attached, are put in the user fee master file binder.
A copy of the check will be put in the applicable pre-approved plan case file with the banking information sanitized.
Checks should not be held more than 3 days.
When the Form 3210 is returned from Covington it is placed in the user fee master file binder.
The applicable pre-approved case can then be established on MAPICS by the clerk. Once the information is input, the tracking sheet described in See IRM 18.104.22.168.7 should be prepared and attached to the front of the case file and the MAPICS number should be written on the outside of the case file. Then the case will be ready to be assigned to a member of the Pre-Approved Plans Cadre (Cadre).
The Coordinator will assign cases to the Specialists in the Cadre. Each member of the Cadre is assigned a Specialist number in MAPICS. The clerk will update the case record in MAPICS to the applicable Specialist's number and assign it to the Specialist as 1st level review. The MAPICS screen should be printed and inserted into the case file. The clerk will then send the case to the Specialist by mail (if applicable) along with an email notifying him/her of the assignment of the case.
When the clerk receives a case file back from a 1st level reviewer, which is ready to be assigned to the Specialist as a 2nd level reviewer, he/she will update the case on MAPICS to awaiting assignment to 2nd level review. The MAPICS screen should be printed and inserted into the case file. When the Coordinator is ready to assign the case to a 2nd level reviewer, the clerk will update the case record in MAPICS to the applicable Specialist's number and assign it to 2nd level review. The MAPICS screen should be printed and inserted into the case file. The clerk will send the case to the Specialist by mail (if applicable) along with an email notifying him/her of the assignment of the case.
Once a case file is assigned to both a 1st level reviewer and a 2nd level reviewer, it will not be returned to the Coordinator until it is complete. The 1st and 2nd level reviewers will send the case back and forth between each other. When cases are moving back and forth between the 1st and 2nd level reviewers, the clerk should receive an email from the applicable reviewer of the movement. The clerk will update the case on MAPICS to reflect the change in Specialist number and 1st or 2nd level review.
When review of a case file is complete, it will be return to the Coordinator for review and issuance of the opinion or advisory letter. The clerk will update the case on MAPICS to reflect the case is in 3rd level review and put it in the Coordinator's MAPICS number. The MAPICS screen should be printed and inserted into the case file.
When the case file has been reviewed by the Coordinator and the preliminary email ( See IRM 220.127.116.11.11) sent, the clerk will update the case in MAPICS to enter the preliminary email date and the total hours from the 1st level reviewer and the total hours of the 2nd level reviewer. The MAPICS screen should be printed and inserted into the case file. The case is then shelved to wait for issuance of the opinion or advisory letter.
Pre-Approved plans will be worked by Specialists in the Pre-Approved Plans Cadre (Cadre). The Cadre is made up of designated EP Specialists, grades 12 and 13, from the groups which comprise EP Determinations. All lead plans will go through a 1st level of review with a Specialist and then a 2nd level review with another Specialist. All grade 12 Specialists will work as 1st level reviewers and all grade 13 Specialists will perform 1st and 2nd level review at the direction of the Manager, Pre-Approved Plans Program.
All the VS lead plans of a VS practitioner will be assigned to a Specialist or all the M&P lead plans of an M&P sponsor will be assigned to a Specialist to ensure consistency.
Some organizations maintain both VS and M&P plans. In this instance, two Specialists will be paired to review all the lead plans of the organization. One Specialist will be assigned as the 1st level of the VS plans and then be the 2nd level of the M&P plans. The other Specialist will be assigned as the 1st level of the M&P plans and then be the 2nd level of the VS plans.
The Cadre Specialist should email the Coordinator when work is needed. The Coordinator will assign work to the Specialist.
1st level review consists of:
Once work is physically received by a Specialist for 1st level review, the Specialist will need to update their time sheet (WebETS) and the Pre-Approved Plans monthly report See IRM 188.8.131.52.8
A case assignment letter must be prepared. The letter must provide the name and contact information of the 1st level reviewer to the practitioner/sponsor of the plan. The format of the letter will be provide by the pre-approved plans coordinator and made available to the 1st level reviewer.
A Case Chronology Record ( Form 5464) must be completed. A Form can be completed for each case file or one can be completed for all the case files of a particular M&P sponsor or VS practitioner. It should state that the plan is being worked as a 1st level and include the name and phone number of the 1st level Specialist. When more than one page exists, each page should be numbered accordingly.
Review of a VS file must include: Form 4461 series application (if applicable), the Cover letter, the Plan Document(s), the Adoption Agreement(s) (if applicable), the Trust Agreement(s), and the List of Variables. The review must be done in conjunction with a review of the applicable Cumulative List, and the completion of the applicable Alert Guidelines
Review of an M&P file must include: Form 4461 series application, the Cover letter, the Plan Document(s), the Adoption Agreement(s), and the Trust Agreement(s). The review must be done in conjunction with a review of the applicable Cumulative List, and in conjunction with a review of the applicable Listing of Required Modifications (LRMs). If the plan does not follow the LRMs, then the Alert Guidelines need to be completed
When review of all case files are completed for a certain VS practitioner or M&P sponsor, the Specialist will prepare a typed request for amendments needed and any other comments directed to the practitioner/sponsor (in the form of an 1196 letter). Each request should be clearly written as to why a change or explanation is needed and provide the appropriate citation of authority.
The case file should then be sent to the Coordinator with a Form 3210 stating the case file is ready for assignment to a 2nd level reviewer. The Form 3210 will be acknowledged by the clerk and returned to the 1st level reviewer.
The 1st level reviewer will send an email to the clerk informing him/her of the mailing. The email should include the names of the plans and their MAPICS numbers listed on the outside of the case file.
When the 1st level reviewer receives the case(s) back from the 2nd level reviewer, they will review the 2nd level comments and appropriately incorporate them into the amendment request letter.
Any disagreements in comments should be discussed with the 2nd level reviewer by phone or email.
Once all comments are agreed upon, the amendment request letter should be finalized and mailed to the sponsor/practitioner with a 30 day response period. Extensions to the response time can be granted at the discretion of the 1st level reviewer.
The case file will remain with the 1st level reviewer until the plan is perfected. A clean copy of the plan will need to be secured upon finalization of all amendments.
The 1st level reviewer will then send the case to the 2nd level for final 2nd level review using a Form 3210. The tracking sheet should be updated to reflect the case is being sent for final 2nd level review. An email should be sent to the clerk and the 2nd level reviewer with case name and MAPICS number informing them of case file movement.
2nd level review shall consist of:
Once work is physically received by a Specialist for 2nd level review, the Specialist will need to update their Form 6490 timesheet (WebETS) and the Pre-Approved Plan monthly report.
A case assignment letter must be prepared. The letter must provide the name and contact information of the 2nd level reviewer to the practitioner/sponsor of the plan. The format of the letter will be provide by the pre-approved plans coordinator and made available to the 2nd level reviewer.
A Case Chronology Record ( Form 5464) must be completed. The Form can be completed for each case file or one can be completed for all the case files of a particular M&P sponsor or VS practitioner. This should be separate from the 1st level reviewer's Form 5464. It should state that the plan is being worked as a 2nd level and include the name and phone number of the 2nd level Specialist. When more than one page exists, each page should be numbered accordingly.
For both a VS plan and an M&P plan a 2nd level review of the file must include the same items reviewed by 1st level and the items put on the 1196 letter by the 1st level reviewer.
When review of all case files are completed for a certain VS practitioner or M&P sponsor, the Specialist will prepare a typed write-up of any additional amendments he/she feels is needed or any clarifications they feel necessary. Each request should be clearly written as to why a change or explanation is needed and provide the appropriate citation of authority. The 2nd level comments should differentiate between those items which are required and those which are suggestions.
The case file should then be sent directly to the 1st level reviewer with a Form 3210.
The 2nd level reviewer will send an email to the clerk and the 1st level reviewer informing him/her of the mailing. The email should include the names of the plans and their MAPICS numbers listed on the outside of the case file.
When the case file is returned for final 2nd level review, the 2nd level reviewer should compare the final version of the plan with the amendment request letter(s).
If the 2nd level reviewer believes there are more amendments needed to the plan, they should prepare a typed list of their comments and discuss with the 1st level reviewer. If the 1st and 2nd level reviewers agree changes are still needed, the case should be sent back to the 1st level reviewer , unless it is agreed that the 2nd level reviewer will secure the remaining changes. The case should be returned (if applicable) with a Form 3210 and an email should be sent to the clerk with the case name and MAPICS number informing him/her of the case movement.
If the 2nd level reviewer believes the plan is finalized, the case file should be sent to the Coordinator on a Form 3210 stating the case file is ready for 3rd level review (described in See IRM 126.96.36.199.10 below). An email should be sent to the clerk and the 1st level reviewer informing them of the movement of the case file.
Cases should be mailed using the mailroom procedures of the Specialist's office. A completed Form 3210 (listing the name of the case file and it's MAPICS number) should be attached to the case with each mailing.
All completed Pre-Approved Plans will be scanned into the computer. To avoid damaging equipment, all forms, Alert Guidelines, other worksheets and any supporting notes prepared by the Specialists must be in pen or printed from the computer.
When review is complete, the case file should be assembled in the case file assembly order below.
Left Side (Top to Bottom) Right Side (Top to Bottom) VS and M&P Tracking Sheet with 1st and 2nd level hours totaled at bottom Form 8717 Case Chronology (Form 5464) Form 2848 Certification Regarding Interim Good Faith Amendments Copy of last opinion or advisory letter All Worksheets Completed Copy of application (Form 4461 series, if applicable) Any MAPICS Documentation Copies of all correspondence in chronological order Any Copies of Form 3210 Final clean copy of Adoption Agreement (if applicable) Any Handwritten Notes in Pen Final clean copy of Plan Document **Place all purged material in a separate folder behind case file** Final clean copy of Trust Agreement
The front of each case will have attached a Tracking sheet. The tracking sheet should reflect the movement of and number of hours on the case between the 1st level reviewer and the 2nd level reviewer. When the case is ready to be sent to the Coordinator for 3rd level review, the 2nd level should total the hours of the 1st level reviewer and the 2nd level reviewer and list them on the tracking sheet.
At the end of each month, each Specialist in the Cadre will send, by email, a report of the status of the cases assigned to them to the Coordinator, the Manager, Pre-Approved Plans, and their own manager.
The monthly report should include the case name, case number, type of plan, whether the plan is a VS or M&P, whether the case is assigned as a 1st or 2nd level, the date of assignment, comments on the status of the case, the date of last contact with the M&P sponsor or VS practitioner, the number of hours spent on the case to date and an estimated date of completion (which should be agreed upon between the 1st and 2nd level reviewers).
When the 1st and 2nd level reviewers assigned to the lead plans of a mass submitter sponsor or practitioner and the Coordinator agree that all plans are ready for issuance of the preliminary emails, the minor modifier submissions will be assigned to the 1st level reviewer to be worked.
Minor modifiers do not need to have an in-depth technical analysis. Only those changes differing from the lead mass submitter plan should be reviewed.
For the definition of Minor Modifier See IRM 126.96.36.199.19.
When the 1st and 2nd level reviewers agree that a case file has been perfected, it will be sent to the Coordinator for 3rd level review. The Coordinator will review the case file and either recommend the preliminary email be issued or request that additional information be secured.
The Coordinator will send an interim email notifying an M&P sponsor or VS practitioner that review of an applicable plan has been completed.
The preliminary email only provides assurance that the Coordinator believes the plan appears to meet the applicable qualification requirements under review as of the date of the email. It does not constitute an official opinion or advisory letter.
The email will be prepared and sent by the Coordinator to the M&P sponsor or VS practitioner and will be blind copied to the 1st and 2nd level reviewers. When the 1st and 2nd level reviewers receive this email, they can close the case off of their Form 6490 WebETS timesheets and their monthly reports.
The Coordinator intends to issue opinion and advisory letters to M&P sponsors and VS practitioners at approximately the same time within the applicable 6-year cycle for those Pre-Approved plans submitted by the application deadline of the applicable cycle, See IRM 184.108.40.206.1 .
This ensures that no Pre-Approved Plans sponsor or practitioner has an advantage over another regarding the amount of time given in a particular 6-year cycle by the Service for adopting employers to adopt the approved version of the Pre-Approved Plan.
The Coordinator may review plans or provisions of plans at any point in time prior to the issuance of the opinion or advisory letter.
Until issuance of the official opinion or advisory letter, no reliance exists.
If an M&P sponsor or VS practitioner with a valid opinion or advisory letter from the immediately preceding 6-year cycle submits an application for an opinion or advisory letter after the scheduled due date provided for in Rev. Proc. 2007-44, section 16, then the review of the plan will be delayed and may not be completed by the time the review of the timely submitted pre-approved plans is completed for other M&P sponsors and VS practitioners (approximately 2 years).
An employer adopting such plan may have less than 2 years to adopt the late submitted pre-approved plan (i.e., less time than an employer adopting a pre-approved plan that had been submitted by the deadline set forth in Rev. Proc. 2007-44, section 16. For more information See Rev. Proc. 2007-49.
An M&P sponsor or VS practitioner may wish to withdraw their plan(s) from consideration of an opinion or advisory letter. Any Specialist that is assigned a case file that wants to be withdrawn should inform the Coordinator immediately. The Coordinator will withdraw the case file from the Pre-Approved Plans program. The user fee may not be returned.
An opinion or advisory letter found to be in error or not in accord with the current views of the Service may be revoked. Revocation may be affected by a notice to the M&P sponsor or VS practitioner to which the letter was originally issued, or by a regulation, revenue ruling or other statement published in the Internal Revenue Bulletin. More information can be found in Rev. Proc. 2005-16, section 22.
A Specialist working a determination case in which the employer has an advisory or opinion letter which is revoked, should follow the guidance from the Coordinator, which may be as follows:
Ask the adopting employer to correct the form deficiency by amending the specimen plan, making it an individually designed plan.
To replace Form 5307, obtain Form 5300 and the additional user fee.
Ask the Cincinnati support staff to establish Form 5300 on EDS and to process the additional user fee.
If the IRC 401(b) remedial amendment period has expired, advise the employer of relief available under IRC 7805(b) and take steps to make this relief available. See Rev. Proc. 2008-4.
A grossly deficient plan is a pre-approved plan submitted that upon review is not in substantial compliance with either (both) the qualification requirements from the applicable Cumulative List or (and) all other applicable qualification requirements. It includes a plan which is so deficient that it cannot be reviewed in a reasonable amount of time. When a grossly deficient plan is encountered, the Specialist should discontinue review of the plan and it should be immediately returned to the Coordinator, including an explanation as to why the plan is considered grossly deficient and any qualification issues identified up to the point where it was determined to be grossly deficient. The Coordinator will return the plan to the M&P sponsor or VS practitioner giving them 30 days to resubmit after having brought the plan into substantial compliance. A re-submission will be closely analyzed for compliance by the Coordinator before assigning it for review.
The Pre-Approved Plans Program is a program meant for traditional plan designs where clear guidance exists from the Service in support of it. If a Specialist encounters something in an M&P or VS plan for which they do not recognize or cannot find clear Service guidance (excluding private letter rulings) supporting it, the Specialist should bring the plan to the attention of the Coordinator immediately.
The Pre-Approved Plans Program is not open for all types of plans. Rev. Proc. 2005-16, section 6.03 discusses areas which will not be covered by opinion letters and Rev. Proc. 2005-16, section 16.02 discusses areas which will not be covered by advisory letters.
When an agent working a Form 5307 or certain Form 5300 submissions, finds what he/she believes to be an error in Pre-Approved Plan language, he/she should not request amendments to such language. The agent should accept the language as previously approved, then complete a referral and forward it, along with a copy of the plan language in question to the Coordinator at the address listed in See Exhibit 7.11.1-1.
The referral form should be signed by both the agent and their manager. Appropriate citations should be provided.
The Coordinator will review the information submitted and determine further action, if necessary.
See QAB 2008-2, Correcting Pre-Approved Master, Prototype and Volume Submitter Plan Language, for more information including a copy of the referral form.
The following table lists several definitions used in See IRM 22.214.171.124.
Term Definition Adoption Agreement The portion of the plan containing the options that may be selected by an adopting employer. Advisory Letter A written statement issued by the Service to a VS practitioner or VS mass submitter as to the acceptability of the form of a specimen plan and any related trust or custodial account under IRC 401(a) or 403(a). Basic Plan Document The portion of a plan containing all the non-elective provisions applicable to all adopting employers. No options may be provided in the basic plan document. M&P Sponsor Any person that (1) has an established place of business in the United States where it is accessible during every business day and (2) represents to the Service that it has at least 30 employer-clients each of which is reasonably expected to timely adopt the sponsor's basic plan document. M&P Mass Submitter Any person that (1) has an established place of business in the United States where it is accessible during every business day and (2) submits opinion letter applications on behalf of at least 30 unaffiliated sponsors each of which is sponsoring, on a word-for-word identical basis, the same basic plan document. Master Plan A plan that is made available by a sponsor for the adoption by employers and for which a single funding medium is established, as part of the plan, for the joint use of all adopting employers. A master plan consists of a basic plan document, an adoption agreement, and, unless included in the basic plan document, a trust or custodial account document. Minor Modification A minor change to an otherwise word-for-word identical plan of the M&P mass submitter that does not require an in-depth technical review. National Sponsor A Sponsor that has either (1) 30 or more adopting employers in each of 30 or more states (treating, for this purpose, the District of Columbia as a state) or (2) 3000 or more adopting employers. Opinion letter A written statement issued by the Service to a sponsor or M&P mass submitter as to the acceptability of the form of an M&P plan under IRC 401(a) or 403(a), and, in the case of a master plan, the acceptability of the master trust under IRC 501(a). Prototype Plan A plan that is made available by a sponsor for adoption by employers and under which a separate funding medium is established for each adopting employer. A prototype plan consists of a basic plan document, an adoption agreement, and, unless the basic plan document incorporates a trust or custodial account agreement the provisions of which are applicable to all adopting employers, a trust or custodial account document. Specimen Plan A sample plan of a VS practitioner (rather than the actual plan of an employer). A specimen plan may include an adoption agreement. Trust or Custodial Account Document The portion of an M&P plan that contains the trust agreement or custodial account agreement and includes provisions covering such matters as the powers and duties of trustees, investment authority and the kinds of investments that may be made. Volume Submitter Plan Refers to either a specimen plan of a VS practitioner or a plan of a client of the VS practitioner that is substantially similar to the VS practitioner's approved specimen plan. Volume Submitter Practitioner Any person that (1) has an established place of business in the United States where it is accessible during every business day and (2) represents to the Service that it has at least 30 employer-clients each of which is reasonably expected to timely adopt a plan that is substantially similar to the VS practitioner's specimen plan. VS Mass Submitter Any person that (1) has an established place of business in the United States where it is accessible during every business day and (2) submits advisory letter applications on behalf of at least 30 unaffiliated practitioners each of which is sponsoring, on a word-for-word identical basis, the same specimen plan.
Quality Assurance Staff is the seventh and final part of IRM 7.11.1.
Since the 2003 EP reorganization, the Cincinnati QAS office has been the centralized location of review for EP determination cases designated for mandatory or (selected for) Tax Exempt Quality Measurement System (TEQMS) review, although reviewers may be located outside of Cincinnati.
Certain types of cases, which are generally more complex, may be subject to mandatory review, as determined by management.
TEQMS is designed to measure the quality of work on EP determinations and examination cases. A statistically valid sample of cases is reviewed in QAS using the applicable checksheet to determine whether the cases meet certain predetermined standards and elements.
A Form 3198-A, TE/GE Special Handling Notice should be completed and attached to the front of any case file being forwarded to QAS.
EP determination letter applications involving the following are subject to mandatory review by QAS, the list is NOT all inclusive:
Foreign Plans
Cash balance (personal account, pension equity, life cycle or cash account) conversion plans
Volume submitter and M&P plans (These cases will receive second level review under the procedures described above. See IRM 220.127.116.11.)
Cases with interested party comments See IRM 184.108.40.206.1
Terminations with reversions of more than $5,000,000, Terminations with over 1000 participants and 2% of all other terminations
Technical advice requests ( Rev. Proc. 2008-5 , Section 4 (updated annually) contains issues on which technical advice may or must be requested) See IRM 18.104.22.168.8
Technical assistance requests
Cases that are designated by a frontline Group-manager
Processing proposed adverse determinations (QAB 2004-6, Adverse Procedures – Determinations)
QAS reviews a sample of both Technical Screening and determination cases for TEQMS purposes. TEQMS is a system designed to measure the quality of the EP Determinations determination letter program.
The automated selection of TEQMS cases occur during the EDS closing process in the group, when EDS is functioning properly. If EDS is not functioning properly, manual sampling must occur. To ensure the manual sample is statistically valid, the Data Analysis Unit (DAU) may be enlisted to design a method of selecting the sample(s).
Reviewers use a TEQMS UFILL or input form (electronic checksheet) to capture individual case review data, based on predetermined elements and standards. There is a different set of input forms for both Technical Screening and determination case reviews. The electronic checksheets are tabulated on the TEQMS database by QAS personnel. The TEQMS database generates a separate set of results for both types of reviews.
Year-end and quarterly reports, issued by QAS, inform Specialists and managers of TEQMS results. For more on TEQMS, see IRM 7.11.3, TEQMS.
The reviewer is in a position to identify emerging technical and procedural issues which should be brought to the attention of EP Determinations personnel. The reviewer should be satisfied that the Specialist has explained, clearly and concisely, the position of the Service when proposed changes were anticipated.
Reviewer required actions include, but are not limited to the following steps:
Ensure that each case reviewed complies with applicable law.
Ensure TEQMS applicable TEQMS elements and standards are met.
Ensure that documents are properly prepared for notification of DOL, PBGC or interested parties, when applicable.
Ensure that user fees are properly paid and processed, when applicable. ( See IRM 18.104.22.168.), User Fees.
Follow the instructions as issued in Quality Assurance Bulletins (QAB).
Completion of other duties as assigned.
If a reviewer disagrees with the Specialist's recommendation for case closure, the case file may be returned for correction and/or further development. Reviewer actions should include the following steps:
Prepare a summary of items to be addressed by the Specialist.
Attach a Form 5456, Reviewer's Memorandum EP/EO to the summary.
Forward Form 5456 for the approval of Manager, EP Determinations QAS.
Return the case along with Form 5456 and the summary description to the frontline group manager of the Specialist who closed the case.
Retain a copy of Form 5456 and the summary in a centralized QAS location.
Update status of the case on EDS, as necessary.
Complete the review of the resubmitted recommendations and conclusion expeditiously.
Issue the favorable determination letter.
Cases returned from QAS sent back to the group are generally updated to the original Specialist.
The Specialist should add the case to the Form 6490 and other related reporting forms, as a "transferred " case and enter prior Specialist's time charged to the case.
The Specialist must consider all the issues raised by the reviewer and complete all necessary action as soon as possible. A revised determination letter should be placed in the case file, if required.
In situations where the Specialist is not able to return the case, for example if the case becomes unagreed or (proposed) adverse actions are proposed, the Specialist should follow procedures for proceeding with the case in accordance with QAB 2008-3. The reviewer's memo should remain open until all issues have been resolved.
Form 5457, Response to Reviewer's Memorandum EP/EO should be completed with comments addressing all reviewer listed issues, attached to the case and forwarded to the frontline group manager for approval BEFORE returning the case to QAS.
EP determination cases may require Specialists to refer cases or other information to EP Examination Division for an audit; this is also known as an enforcement follow-up. Depending on the issues involved, enforcement follow-up may require:
an examination of the Form 5500 series return,
an examination of the related Examination function returns (1040, 1120, etc.), or
referrals to Department of Labor (DOL).
Section 502(h) of ERISA authorizes the Secretary of Treasury and the Secretary of Labor to intervene in certain cases initiated by plan participants, beneficiaries and fiduciaries pursuant to IRC 502.
Form 5666, TEGE Referral and Information Report should be prepared to recommend follow-up action.
Find more referral information at:
QAB 2004-3, Processing Examination Referrals
IRM 4.71.6, Employee Plans Referrals
The following are common situations, not all-inclusive, that require Form 5666 for follow-up:
Abusive transactions and/or emerging issues (see QAB 2004-3, Processing Examination Referrals)
Application withdrawal cases (Inform the applicant that a referral will occur.)
Failure to respond cases, See IRM 126.96.36.199.2 , Incomplete Application Package, and See IRM 18.104.22.168.3, Egregious Language Deficiencies
FDL cases with a questionable future operational feature, including vesting
Cases with potential operational failures
Defined benefit plans with reversions of excess assets
When the filing of Form 5310-A indicates potential employee benefit irregularities exist as a result of mergers, consolidations or transfers of assets or liabilities
FDL issued despite adverse comments by an interested party with a possible questionable future operational feature
Final adverse determination letter cases (QAB 2008-3, Adverse Procedures – Determinations)
The Specialist will complete Form 5666 as follows:
Name and address of the taxpayer (employer)
Taxpayer's EIN, tax period and form number
Source of information
Information (include pertinent facts resulting in the recommendation for audit)
Preparer's name, organization code, initiating activity, phone number and date the form was prepared.
Obtain the frontline group manager's approval
Retain a copy of Form 5666 on the left side of the DL administrative file and place the case in group suspense.
No Form 5666 copy is needed in the DL administrative file for referrals involving taxability of distributions to beneficiaries upon termination.
Forward the form the EP Classifications Unit in El Monte. See Exhibit 7.11.1-1, Mailing Addresses.
Within 30 days from the date EP Classifications Unit receives Form 5666, EP Classifications informs the frontline group manager if an examination is to be conducted.
If the plan in question is not selected for examination, the Specialist should remove the case from suspense and proceed with the analysis of the determination letter request.
When an examination is conducted, consider measures which are necessary to effect correction, including, e.g. IRC § 7805(b) relief, closing agreements, etc. See IRM 7.2Closing Agreements on the Employee Plans Compliance Resolution System (EPCRS).
Very few determination letter applications with disqualifying language or other issues are resolved using adverse procedures. This is due, in part, to an abundance of alternative methods for handling unagreed plan language issues. EP determination Specialists are encouraged to use the following procedures before they resort to adverse determination procedures:
Negotiate with the plan's representative and/or sponsor by telephone, correspondence and or in person to clarify issue development. It may be desirable to include the group manager in any negotiation.
If applicable, return a determination application for lack of response when there are missing administrative items and /or significant application deficiencies. See QAB 2001-3, issued January 25, 2001.
Attempt to resolve qualification deficiencies under one of the alternatives to plan revocation contained in the Employee Plans Compliance Resolution System (EPCRS) See Rev. Proc. 2006–27. Most plan language deficiencies should be resolvable using " Audit CAP" procedures, contained at Section 13 therein.
Technical advice procedures should be followed if the plan language issue in dispute is unusual or complex or has not been treated with uniformity throughout the Service. Also see Rev. Proc. 2008–5, Section 4.04 for issues requiring a mandatory technical advice submission. See IRM 126.96.36.199.8
A plan sponsor may submit a written request to withdraw a determination application prior to the issuance of a final adverse determination letter or, if a protest is filed, prior to the forwarding of the proposed adverse action to the Appeals Office. See Rev. Proc. 2008-6 , section 6.20.
When a case must go through the proposed adverse determination procedures a Specialist should follow QAB 2008-3.
The QAB 2008-3 describes several responsibilities for both the Specialist and the reviewer assigned the case.
After the case is processed the QAS reviewer will secure the approval of the Manager of QAS for the proposed adverse Letter 1755. This letter will be date stamped and sent by certified mail to the last known address of record for the taxpayer, with a copy sent to the taxpayer's authorized representative, if applicable. The QAS reviewer and manager will initial and date the file copies of Letter 1755 letter and Attachment A before sending the originals to the taxpayer and representative. At this time the case should be put into status 35 (30 day letter sent).
If the plan sponsor responds to the proposed adverse determination letter by timely submitting a written appeal (also called a "protest " ) within 30 days after the mailing of the letter, the case file will be prepared for submission to the Office of Appeals. Reasonable extensions of time to submit a written appeal may be granted. QAS recommend obtaining the request for an extension of time in writing.
If the case is sent to Appeals and Appeals makes a decision that is adverse to the taxpayer, it will issue the final adverse determination letter. Or alternatively, if they make a decision, which is favorable to the taxpayer, they will prepare and issue the favorable determination letter. They will return the case file to us to enter the proper closing code on EDS and send the case on to the Federal Records Center.
In few instances, the plan sponsor will either not timely file a written protest to the 30-day letter or will agree in writing to the proposed adverse determination letter. In these situations the 90-day reviewer will process and issue a final adverse determination, Letter 1724. See QAB 2008-3 for processing steps.
Case reviews indicating the potential existence of fraud should be discussed with the group manager. If the group manager agrees that the potential exists, the Specialist should follow procedures set forth in QAB 2006-1, Fraud Referral Procedures. Cases in which no fraud referral is accepted, consider following alternative referral procedures in this manual section. The Fraud Handbook is located in IRM 25.1.
The definition of fraud is the deception by misrepresentation of material facts, or silence when good faith requires expression, resulting in material damage to one who relies on it and has the right to rely on it.
A Technical Advice Memorandum (TAM) is written guidance in the form of a memorandum furnished by the office of the manager, EP Technical in the Office of the Commissioner, TEGE Division (EP Technical)
A Technical Advice Memorandum is issued in response to any technical or procedural question or controversy that develops during any proceeding on the interpretation and proper application of the tax laws, notices or other precedents published by the Service to a specific set of facts. Guidance based on a TAM promotes consistent handling of the same type of issue.
An EP Specialist may, at the employer's request or on their own initiative, request technical advice on unagreed and/or unusual issues not addressed by current guidance.
A request for technical advice is mandatory for certain types of case reviews, see Rev. Proc. 2008-5, (updated annually) section 4.04 .
Examples of current technical advice issues involve conversion of defined benefit plans to pension equity plans, proposed adverse or proposed revocation letters on collectively-bargained plans, requests for IRC §7805(b) relief for a ruling letter or technical advice previously issued to an employer, Certain sub-trust provisions used to purchase life insurance policies on a plan participant's life, and plans with Short Service Employees and Other Meaningful Benefit Schemes and Abuses in accordance with the Director, Employee Plans Memorandum of October 22, 2004.
Technical advice is requested on Form 5565, Request for Technical Advice – EP/EO.
Technical advice case requests are subject to mandatory review by QAS and require Form 3198, Special Handling Notice to be completed and attached to the front of the case by the Specialist.
A request for technical advice should encompass any and all issues which could form the basis for an adverse determination.
When a TAM is obtained on issues that relate to the qualification of the plan, such advice will preclude any further appeal of those issues with the Service.
Additional TA References:
QAB 2005-2, Requests for Technical Advice Memorandum (TAM) and Technical Expedited Advice Memorandum (TEAM)
26 CFR 601.201(n)(9)(iii)
Application Forms 5300, 5307, 5309, 5310, and Notice 5310-A should be sent to the Cincinnati Service Processing Center at the following address:
|Internal Revenue Service
|P.O. Box 192
|Covington, KY 41012-0192
Express mail or delivery service should be sent to;
|Internal Revenue Service
|201 West Rivercenter Blvd
|Attn: Extracting Stop 312
|Covington, KY 41011
The mailing address for the EP Centralized Determinations site is as follows:
|Internal Revenue Service
|P.O. Box 2508
|Cincinnati, OH 45201
Express mail or delivery service should be sent to;
|Internal Revenue Service
|550 Mail Street
|Cincinnati, OH 45202
|The following additional identifiers may be added to the above addresses for the Centralized site:
|Volume Submitter Coordinator – VSC – Room 5106
|Master & Prototype Coordinator - M&PC - Room 5106
|Records Unit – Room 4010
|Manager, EP Determinations – Room 5120
|Manager, EP Determinations Quality Assurance – Room 7008
|EP User Fee Issues – Room 2405
|EP User Fee Adjustments Clerk – Room 4024
The mailing address for referrals is as follows:
|Internal Revenue Service
|EP Classification Unit
|McCaslin Industrial Park
|2 Cupania Circle
|Monterey Park, CA 91755–7431
|Definition of Terms
|Ann. - Announcement
|CAP – Closing Agreement Program
|EDS – EP/EO Determination System
|EGTRRA - Economic Growth &Tax Relief Reconciliation Act of 2001
|EP – Employee Plans
|EP Specialist - Agents and Tax Law Specialists including Pre-Screeners, Technical Screeners, and determination Specialists such as cadre or special project members (i.e. cash balance, ESOP and Pre-Approved Plans cadres)
|ERISA – Employee Retirement Income Security Act of 1974.
|ESOP – Employee Stock Ownership Plan
|GUST – Uruguay Round Amendments Act (GATT), Uniformed Services Retirement Act (USSERA), Small Business Job Protection Act (SBJPA), Taxpayer Relief Act of 1997 (TRA'97), Internal Revenue Service Restructuring and Reform Act of 1998, and Community Renewal Relief Act of 2000
|HQ – Headquarters (Washington D.C.) formerly known as National Office
|HSOP – Employee Stock Ownership Plan with retiree medical benefits under 401(h) of the Internal Revenue Code
|I.R.B. – Internal Revenue Bulletin
|IRC – Internal Revenue Code
|IRM – Internal Revenue Manual
|IRS – Internal Revenue Service
|M&P – Master and Prototype
|PBGC – Pension Benefit Guarantee Corporation
|RAC - Remedial Amendment Cycle
|RAP - Remedial Amendment Period
|Rev. Proc. – Revenue Procedure
|Rev. Rul. – Revenue Ruling
|RRA – The Internal Revenue Service Restructuring and Reform Act of 1998
|Service – Internal Revenue Service
|TEDS - Tax Exempt Determination System (also known as MEDS - Modified Tax Exempt Determination System)
|TE/GE – Tax Exempt and Government Entities Division
|USTC – United States Tax Court
|VCP – Voluntary Correction Program
|VS – Volume Submitter
|VSC – Volume Submitter Coordinator
|Left Side/ Top to Bottom
|Right Side/ Top to Bottom
|Form 5666, EP/EO Referral and attachments, if applicable.
|File copy of the unagreed report, if applicable.
|Form 5464-A Case Chronology Record (chronological, most recent on top).
|Most recent case closing sheet (Form 8671).
|Form 6088, Distributable Benefits from Employee Pension Benefit Plans, if applicable.
|Most recent case closing sheet (Form 8671).
|Form 5621, Technical Analysis Control Sheet.
|Determination letters for the current application.
|A copy of the official report when the Service makes an investigation regarding the facts as submitted by the applicant or in comments submitted by interested parties.
|The final letter to Interested Parties and the final letter to the employer regarding interested party comments.
|Worksheets prepared by the Specialist, and any Alert Guideline Worksheets or locally developed workpapers.
|Form 8717, User Fee Request for Determination Application.
|Form 5456, Reviewer's Memorandum, and Form 5457, Response to Reviewer's Memorandum. (Until the case is ultimately accepted by the Quality Assurance Staff these should be left loose inside the folder.)
|Power of Attorney.
|Form 5402, Appeals Transmittal Memorandum, and supporting statements along with any Appeals workpapers.
|Last favorable determination letter.
|Other miscellaneous materials not disclosable as identified by disclosure regulation and IRM 1272, including examination and deduction referral information.
|Opinion letter (Master/Prototype, Regional Prototype, or Volume Submitter).
|Closing agreements.
|GUST Certification of intent to adopt.
|Schedule Q Demonstrations and other confidential information Example: any document with a participant name, compensation, Social Security Number, date of birth, etc.
|Application Form and all attachments (including Schedule Q and Demonstrations). This does not, however, include any compensation information that identifies any participant.
|Written correspondence between the Service and the applicant with respect to the request for determination. These should be in chronological order.
|Interested Party Comments.
|Correspondence with Interested Parties.
|Plan and/or group annuity contract.
|Trust Instrument.
|Miscellaneous materials and correspondence relating to the application, such as copies of insurance contracts.
|Purge material, such as duplicates; make items as "Purge " in pencil.
|QAB No.
|Subject Matter
|Adverse Procedures - Determinations
|Correcting Pre-Approved Master, Prototype and Volume Submitter Plan Language
|Multiemployer Plans: Determination Procedures
|EGTRRA Staggered Remedial Amendment Period and Remedial Amendment Cycle for Individually Designed Plans
|Multiple Employer Plans - Determination Procedures
|Verification of Prior Plan Documents in the Absence of a Determination Letter
|Caveats Under the Staggered Remedial Amendment Period for Individually Designed Plans
|Part-Time Employees Revisited
|Fraud Referral Procedures
|Request for Technical Advice Memorandum (TAM) and Technical Expedited Advice Memorandum (TEAM)
|Proper Use of Caveats and Closing Transmittal Form
|Code Sections which may be Incorporated by Reference
|Processing of Examination Referrals
|Multiple Employer Plans: Determination Procedures
|Case File Assembly
|Processing Determination Letter Applications Involving Plan Mergers, Consolidations, Spinoffs, or Transfers of Plan Assets or Liabilities
|Interested Party Comments
|Return of Applications for Lack of Response
|Fail Safe Provisions (supersedes EP Technical Guidance Alert 98-1)
|2000-2 Rev
|Verification of Prior Plan Documents in the Absence of a Determination Letter
|Determination Letter Issues
|Avoiding Inflammatory Language in Case Files


text:
Paul Myoda, Artist Talk and Studio Visits
He creates modular, kinetic, interactive, sonic and illuminating sculptures investigating the human relationship with the digital world.
Artist Paul Myoda is visiting the Corcoran on Wednesday, March 21 in conjunction with his upcoming exhibition at Project 4. From 1:00-1:30pm he will speak in Studio 6, downtown, about his work. Following the brief talk, Paul will offer afternoon studio visits to students on a sign-up basis.
Paul Myoda lists more than 50 national and international exhibitions of sculptures, drawings, and videos. He received a B.F.A. from Rhode Island School of Design in 1989, and an M.F.A. from Yale University in 1994. Myoda has been awarded grants from the NEA, Warhol Foundation, and Howard Foundation, among others. From 1990-2006 he was based in NYC, co-founded an art production company, Big Room, and served as an adjunct professor at The City College of New York. He also wrote for various art publications, including Art in America, Flash Art, and Frieze. In 2001 he participated in the Lower Manhattan Cultural Council's World Views Program and had a studio on the 91st floor of WTC I. In March of 2002 he co-created the Tribute in Light in memory of the tragic events of September 11th, 2001, which has since become an annual installation. Since 2006 he has been based in Rhode Island and is an assistant professor in the Visual Art Department at Brown University where he teaches sculpture. Over the past several years Myoda has been developing a series of interactive sculptures, titled Glittering Machines. A group of Glittering Machines was exhibited at the Dorsch Gallery, Miami, FL, in 2011, and at the Chazan Gallery in Providence, RI in 2012. A new group of sculptures will be exhibited at the Project 4 Gallery in Washington D.C., opening on April 25th of 2012.

subset: commoncrawl


text:
Nice balance of flavors & extremely easy to prepare. Made my own crostini.
Honey-Roasted Grape Tomato Crostini
snookie Posted: 12/19/09
carmelita Posted: 06/29/12
Perfect summer appetizer -- was so delicious and easy to make. Looks beautiful on a platter, too.
Colleen Posted: 03/22/12
This is so delicious, I could make it the whole meal. I made my own crostini and added fresh chopped parsley to the tomatoes after roasting them. I recommend trying this soon.
Daily Specials


text:
Globe Trekker
MICRONESIASeries Website »
Episode Guide »
The chain of over 2,000 islands is explored, including Guam, Pohnpei and the Kepirohi waterfall.
Vermont transplant and Guster frontman Ryan Miller seeks out far-fetched friends across the state! Available exclusively online.
Check out winning Vermont entries to the 2014 PBS Kids Writers Contest!
Tons of videos and games for children from PBS!
PBS Kids - Tons of videos and games for children from PBS!
Educator Resources - Lesson plans, online courses, and videos for teachers and parents.


text:
Swimming in America's Largest Outdoor Pool in Coral Gables, Florida
Feel as regal and blithe as a Busby Berkeley mermaid frolicking in what the Biltmore Hotel in Coral Gables, Florida, attests is the biggest outdoor pool in the country. Gaze up during your backstroke to marvel at the grandiose Mission/Spanish Revival architecture of this national historic landmark, a luxury destination for the elite in the 1920s and today. Refuel post-swim at the incredible Biltmore Sunday Brunch, a truly delicious study in ostentatiousness.


text:
Black Breath is a band from Bellingham, Washington who moved to Seattle. They play death, black, and thrash metal influenced hardcore. A key factor of their sound is the "Boss HM-2 Heavy Metal Pedal", which was popularized by bands such as Entombed, Dismember and Edge of Sanity in the early 90's.
Black Breath
This entry is from Wikipedia, the user-contributed encyclopedia. It may not have been reviewed by professional editors and is licensed under an Attribution-ShareAlike Creative Commons License. If you find the biography content factually incorrect, defamatory or highly offensive you can edit this article at Wikipedia. Find out more about our use of this data.
Links & Information
- MySpace at https://myspace.com/blackbreath
- Wikipedia article on Black Breath (band)
- Last.fm page on Black Breath
- Discogs at discogs.com/artist/1550157
- MusicBrainz entry on Black Breath
Links & information come from MusicBrainz. You can add or edit information about Black Breath at musicbrainz.org. Find out more about our use of this data. The BBC is not responsible for the content of external sites.


text:
Escape From Castle Midnight, chapter 2Escape from Castle MidnightChapter 2: The Raid"Beware the black clouds which bear no rain, for they are the harbingers of cataclysm.From their depths, a world of evil may emerge into our own, and all Equestria shall be at risk. Only in the long-ago times of Queen Eternia have these clouds ever been seen, and though nopony who saw them ever stepped forward to tell the tale, the scars left on our land from their appearance speak for themselves.If ever the clouds return to Equestria, you must hide. Find safety however you can. For evil lurks within them, and it shall take you back into their dark depths if it can."Twilight Sparkle read the book's brief but powerful description of the black clouds with growing tension. Beneath the words were images…pictures depicting rocks ripped apart, large clawed footprints in the ground. If this was true…if the clouds were some sort of gate as the book described…!She gave a sudden turn from
Escape From Castle Midnight, chapter 1Escape from Castle MidnightChapter 1: A Day of Black CloudsIt was a particularly bright and beautiful morning in Ponyville, Twilight Sparkle could not help but notice as she exited her library home to begin the day. The clouds had all been brushed aside, allowing every drop of sunshine to bathe the ponies below in its radiance. "Rainbow Dash must have been in a good mood today," the purple alicorn observed to her companion Spike, who sat comfortably upon her back. "She isn't usually so thorough with her cloud-checking duties.""Aww, I like a few clouds in my day," Spike replied with a chuckle, "they're so white 'n' fluffy, and its fun to watch the Pegasus ponies play around on 'em.""Sounds a bit like you're the one who wants to play around," Twilight said, smirking."Who, me? Nah, cloud-games are for creatures with wings, 'n' I've still got a long wait before I get mine," the young dragon said, sighing melodramatically at the end. "Only twelve years to go…""If
Escape From Castle Midnight: PrologueEscape from Castle MidnightPrologue: The True Tale of the Mare in the MoonEverypony in Equestria knows the tale of the Mare in the Moon; how the two heavenly sisters, Princess Celestia of the Sun and Princess Luna of the Moon, controlled the night and day of Equestria until the day Princess Luna transformed into the wicked Nightmare Moon and refused to allow her sister to bring back the day, forcing Celestia to imprison her within the moon. Yet there is another side to this tale
a side that no pony, not even Celestia, knows about
a moment in the life of Princess Luna 1000 years ago that would change her destiny forever and, one day, that of all Equestria
It was a particularly serene Night. Luna had made sure of it: the clouds had all been brushed aside that evening, allowing the full moon and all its star companions to bathe the land in their unique and effervescent glow without obstruction. Surveying t
Escape From Castle Midnight, chapter 4Read here: http://www.fimfiction.net/story/10743/5/escape-from-castle-midnight/chapter-4-to-the-rescue
MLP: A Thousand Miles ShyMy Little Pony: A Thousand Miles ShyIt was the cool, calm wind against her cheeks that woke Fluttershy up. Blinking a bit, gently shaking off the last bits of blurriness clouding her senses, the delicate Pegasus tried to collect her thoughts. What had she been doing
? "What in the name of all things Cinammon Swirl is a full-grown Dragon doin' here in Equestria?"Princess Celestia has given us this mission and we must not fail. If we do, Equestria will be covered in smoke for the next one hundred years.""You have to come! Your way with wild animals will surely come in handy."
oh. Right. The Dragon sleeping on top of the mountain. Just thinking about such a big, ugly, pony-eating monster gave Fluttershy the shivers and indeed, the sky full of thick black smoke which was the first image her slowly-clearing vision saw managed to refresh the sense of fear that con
MLP: Farmer meets FlutterMy Little Pony: Farmer Meets FlutterApplejack liked to consider herself a relatively reasonable Pony. Sure, she was only just old enough to stop being considered a filly, but even so, she always did her best to be polite, or patient, or calm, even when exasperated. Yet there was one thing she simply had no patience, politeness, or calmness for in the least, and that was thieves who tried to steal apples from her farm.Even when those thieves were a small herd of rabbits."Get back here, ya miserable li'l varmints!" the orange Earth Pony shouted, chasing the surprisingly speedy critters through the woods.Their leader, a white rabbit with a particular gleam in his eyes and a good three apples in his arms, gave a mocking wiggle of his tail at her. Snorting with indignation, Applejack put on an extra burst of steam as her quarry rounded the corner.Yet as she turned that same corner, she was forced to screech to a halt. The entire
The Night Will Last Forever 3Chapter 3: Cloak and DaggerDate: 0001New Lunar Calendar-1 day after the Return-Applejack"But she's my big sister! I have to see her!"Applejack heard a faint mumble, it sounded like a voice, everything was swirling around, she couldn't make head or tails of anything."Come on Applebloom, leave her alone."Applejack struggled to gain consciousness, she couldn't remember anything, she didn't know where she was or who was talking, but she heard ponies yelling somewhere through the fog of her mind."She's my big sister! She needs my help! I'm big enough to see her!" "I'm sorry, but we aren't allowed let anyone in the infirmary yet, she's still in critical care and she needs more time to rest before she can see anyone!" Words formed inside Applejack's head, she could hear three ponies arguing outside of the white room she was in.She shook the fogginess out of her head and looked around at where she was, she found herself in a hospital bed surro
Castle Midnight, Chapter 3Escape from Castle MidnightCanterlot Castle was usually as busy a place as one could find in all of Equestria. This particular day, however, it was surprisingly calm, and while some ponies might have been unnerved, Celestia was thankful for the reprieve. She always appreciated a good bit of quiet. It gave her room to think, to move, to breathe. Yet as she took a leisurely stroll through the castle courtyard, the Sun Princess soon came to realize she was not alone. Indeed, she could even tell who her current company was just by the sound of those ethereally soft hoofsteps. "Luna?" she called softly, following the silken sound. Sure enough, the Moon Princess emerged bashfully from behind a stone statue in the center of the courtyard. "Hi, sis," she said meekly."What are you doing up so early?" Celestia asked as she came to her younger sister's side. Luna shuffled her hooves nervo
This journal is for
artists who want to
get more
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for those artists
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Read More
This is my 6th
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Two 50 points
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Dear, deviantart
fellow artistsHi :)
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Sharing is caring.
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otos: this week and
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Watch the official
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Watch hq


text:
in The Vagabond Prince, Act IV.
It was one of those wonderful warm winter days given to San Francisco instead of the spring she has never experienced. After a week's rain the sun shone out of a sky as warmly blue as late spring brings in other climates. The world seemed in a very rapture of creation. The bay below the garden, new washed and sparkling like a pale emerald, spread gaily out, and the city's streets terraced down to meet it. The peculiar delicacy and richness of California roses coaxed by the softness of the climate to live out-doors sent up a perfume that hot-house flowers cannot yield. The turf was of a thick, healthy, wet green, teeming with life. The hills beyond were green as summer in California cannot make them, and off to the west against the tender sky the cross on Lone Mountain was etched.
in Anthony Overman.
The story is never fully told, and the power of paint or pen can never express entirely the glory or the strength of the conception which impelled it. The best is still withheld, inexpressible in human terms.
Our best songs are still unsung; our best thoughts are still unuttered and must so remain until eyes and ears and hands are quickened by a diviner life to a keener sensibility.
in The Building of a Picture.
Another value in dialect is the fact that sounds are often retained that are lost in the standard speech, or softer, sweeter tones are fostered and developed.
in Dialect in Literature.
It is a compensation for many ills to awaken some December morning and feel in the air the warmth of summer and see in the foliage the glad green of spring. Children play in the parks, and the sun shines, and even the older folks grew merry. * * * It had been such a day as comes during Indian summer in other countries. The air had been very kindly and had breathed nothing but gentleness toward man and vegetation. Toward February people would be out searching for wild flowers on the suburban hills.
in The Siege of Youth.
How vain is life!
Love's little spell,
Hate's little strife,
And then—farewell!
How brief is life!
Hope's lessening light
With dreams is rife,
And then—good night!
"Everyone for himself," is the law of the jungle. But slowly a new form of expression is shaping and we are beginning to take pride in the things that are "ours," rather than in that which alone is "mine."


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Louis Zukofsky
8,806 words, approx. 30 pages
If the twentieth century still harbors a major but undiscovered poet, that poet is surely Louis Zukofsky. Not that he has been entirely unrecognized; indeed, early he earned the praise of an older gen...
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Louis Zukofsky
9,519 words, approx. 32 pages
Louis Zukofsky, who died in 1978 at the age of seventy-four largely unknown to the majority of critics and readers of American poetry, was one of the century's most fascinating and accomplished poets....
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Essays & Analysis
Critical Essay by Lorine Niedecker
3,302 words, approx. 12 pages
An American poet, Niedecker focused on the distillation of images and thoughts into concise expression, composing verse known for its stark, vivid imagery, subtle rhythms, and spare language. Although...
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Critical Essay by Hugh Kenner
4,822 words, approx. 17 pages
Kenner is the foremost American critic and chronicler of literary Modernism. He is best known for The Pound Era (1971), a massive study of the Modernist movement, and for his influential works on T. S...
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Critical Essay by Barry Ahearn
8,085 words, approx. 27 pages
An American educator and critic, Ahearn is the author of Zukofsky's "A": An Introduction (1983). In the following essay, he explicates the origins of the collage method evident in...
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Critical Essay by John Tomas
7,253 words, approx. 25 pages
In the following essay, Tomas explicates "Poem beginning 'The'" as a statement by Zukofsky on his situation as a Jew in modern, secular Western society. Critics coming to t...
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Critical Essay by Bruce Comens
8,953 words, approx. 30 pages
In the following essay, Comens asserts that Zukofsky's poetry heralds postmodernism through the negation of the absolute. Despite the acknowledged importance of World War I for the beginning of...
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Critical Essay by Michael Davidson
7,019 words, approx. 24 pages
Davidson is an American poet, educator, and the author of The San Francisco Renaissance and Postmodern Poetics (1983). In the following essay, he assesses the signif icance of "Mantis," ...
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Critical Essay by Kenneth Rexroth
348 words, approx. 2 pages
Rexroth was one of the pioneers in the revival of jazz and poetry in the San Francisco area during the 1940s and 1950s. In his criticism he has examined such varied topics as Greek mythology, the work...
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Critical Essay by Denise Levertov
1,806 words, approx. 7 pages
Levertov is a leading post-World War II American poet. Her early verse is often described as neo-Romantic, while her later writing reflects the influence of the objectivist poetry of William Carlos Wi...
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Critical Essay by Robert Creeley
710 words, approx. 3 pages
Creeley was one of the originators of the "Black Mountain" school of poetry, along with Charles Olson, Robert Duncan, and Denise Levertov. These poets developed the theory of "pro...
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Critical Essay by Adrienne Rich
645 words, approx. 3 pages
One of the foremost contemporary American poets, Rich also writes criticism from a feminist perspective. In the following review of Found Objects, she evaluates Zukofsky's verse in terms of the...
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Critical Essay by Donald Davie
779 words, approx. 3 pages
Davie is a highly regarded English poet, critic, educator, and translator. During the 1950s he was associated with the Movement, a group of poets who emphasized restrained language, traditional syntax...
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Critical Essay by Hayden Carruth
724 words, approx. 3 pages
Carruth is a well-respected and prolific American poet whose verse is frequently autobiographical, varied in mood and form, and noted for its unadorned and precise language. In the following essay, he...
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Critical Essay by Julian Symons
1,518 words, approx. 6 pages
Symons has been highly praised for his contributions to the genres of biography and detective fiction. His popular biographies of Charles Dickens, Thomas Carlyle, and his brother A. J. A. Symons are c...
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Interview by Louis Zukofsky with L. S. Dembo
6,312 words, approx. 22 pages
Dembo is an American educator and critic who is the author of Conceptions of Reality in Modern American Poetry (1966), as well as book-length studies on the poets Hart Crane and Ezra Pound. In the fol...
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Critical Essay by Burton Raffel
729 words, approx. 3 pages
Critical Essay by Burton Raffel As Zukofsky notes in his preface [to Catullus], it is the sound of the Latin which has come to interest him—not however as Latin sound, but as a challenge, a kin...
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Critical Essay by Thomas A. Duddy
1,146 words, approx. 4 pages
Critical Essay by Thomas A. Duddy [The beginning of Zukofsky's A is] richly assertive of the poem's "subject": aurality and its relation to measure. Aurality, where words s...
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Critical Essay by Kenneth Cox
436 words, approx. 2 pages
Critical Essay by Kenneth Cox A bare and unpretentious way of speaking, brevity of phrase and concentration on the matter nearest to hand: such features of a language of survival are those [Louis Zuko...
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Critical Essay by Philip R. Yannella
1,119 words, approx. 4 pages
Critical Essay by Philip R. Yannella Autobiography is as good a place as any for new readers of Zukofsky to begin. Its warning is direct, a caution sign to those who would do other than read the words...
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Critical Essay by Joseph Cary
1,016 words, approx. 4 pages
Critical Essay by Joseph Cary In its wisdom [Zukofsky's] publisher is pushing Hugh Kenner's judgment that "A" is "the most hermetic poem in English, which they will ...
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Critical Essay by Robert Creeley
519 words, approx. 2 pages
Critical Essay by Robert Creeley Louis Zukofsky's life work is "A"—not the, mind you, but a, for as he said, "a case can be made out for the poet giving some of his ...
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Critical Essay by William Harmon
1,881 words, approx. 7 pages
Critical Essay by William Harmon [Zukofsky is] the classic eiron described in Northrop Frye's Anatomy of Criticism: self-deprecating, seldom vulnerable, artful, given to understatement, modest ...
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The 60-inch Telescope
The Palomar Observatory's 60-inch (1.5 m) telescope (f/8.75), located in the Oscar Mayer Building, was dedicated in 1970. It was built to take some of the demand off of the 200-inch Hale Telescope.
Robo-AO - a robotic laser guide star adaptive optics system for the Palomar 60-inch telescope.
A wide range of astronomical research has been performed on this telescope. Some of the topics include the study of gamma-ray bursts and the search for planets around other stars. One of the most famous discoveries was that of the first brown dwarf star. The 60-inch telescope was recently upgraded with a new ccd camera and operating system that allows astronomers from Caltech and elsewhere to operate it remotely.
The 60-inch telescope also performs follow-up observations on objects discovered as a part of the Palomar Transient Factory.
Additional photos of the 60-inch
The Caltech Core-Collapse Program
Choose one of the telescopes listed on the right to see images and learn more about another of the Palomar Observatory's Telescopes.


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A woman is dead after a standoff with sheriff's deputies, and they say she pulled the trigger on herself.
It happened around 10:30 a.m. Wednesday morning at 38745 Burger Lane in Dade City.
Deputies were serving a search warrant, and they say she refused to come outside.
According to the sheriff's office, she barricaded herself inside the home and even fired shots at the deputies through a window.
While she was inside a room, deputies say she fatally shot herself in the chest.
The sheriff's office has not released what the woman was wanted for. None of the deputies were injured in the incident.
Stay with FOX 13 for updates.
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Naya tells the contestants that the key to sexuality is confidence. Or as, ahem, she corrects herself to clarify, it's not sexuality, butsensualityyou need to convey. Naya, say "sensuality" on my TV just a few more times. Please?
I love Santana! :D
Guys, I cannot tell you how much I giggled when I magically paused at that moment of the screencap in the lower right...


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The Real Housewives of Beverley Hills is living proof of why not to have a face lift.
It must have been something *really* bad for them to divorce. Even though he's a Beverly Hills plastic surgeon, she's the one who had major wealth. She would have to have done something awful for him to give up all that major wealth, or he must have cheated or something equally bad…
I never understood why she was with that ugly spud.
The Developments blog features exclusive news, analysis and commentary on residential and commercial real estate from The Wall Street Journal's real estate bureau. Send tips, comments and questions to email@example.com.


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U.S. stocks closed mixed Friday, as the Dow Jones Industrial Average added 12 points to 14713, the Standard & Poor's shed 2.9 points to 1582, and the Nasdaq Composite lost 11 points to 3279.
Regular Session Movers:
A positive first-quarter report was not the only thing that had AbbVie Inc. (ABBV, $45.84, +$1.60, +3.62%) rallying today. There was also the European regulatory setback for Pfizer Inc.'s (PFE, $30.09, -$0.17, -0.56%) rheumatoid-arthritis drug, Xeljanz. A likely delay in European Union approval--which analysts say could range from one to three years--is good for sales of AbbVie's blockbuster, Humira.
Acco Brands Corp. (ACCO, $6.51, -$0.35, -5.10%) reversed some of last week's rebound in the wake of the office-products company's underwhelming first-quarter results, which SunTrust said started with a big 13% volume drop in North America amid broad domestic weakness, "the exit of certain unprofitable contracts and reduced customer-inventory levels." But Acco did reiterate its 2013 profit view while cutting revenue guidance.
Altera Corp.'s (ALTR, $31.20, -$1.73, -5.25%) first-quarter earnings rose 3.8% as the chip maker's sales increased, especially in the Americas. However, for the current quarter the company guided for revenue growth below analysts' expectations.
Amazon.com Inc.'s (AMZN, $254.81, -$19.89, -7.24%) business continues to grow rapidly as more users turn to the Internet to do their shopping. But the e-commerce company continues to spend money almost as fast as it comes in. The Internet giant posted a 22% rise in revenue for the first quarter, a slower pace than a year earlier. Amazon's profit exceeded its own estimates and those of analysts, but sales were slightly less than forecast.
American International Group Inc.'s (AIG, $40.87, -$1.41, -3.33%) shares fell on news that four senior insurance executives have defected to Berkshire Hathaway Inc. (BRKA) (BRKB) to help build a new commercial insurance operation within Warren Buffett's conglomerate. In a note to clients, Bernstein suggested the decline is an over-reaction, asking "how much are four executives really worth?" In Bernstein's eyes, "it would be years before a new start-up takes material share" from AIG, and AIG was de-emphasizing the so-called excess and surplus coverage the four executives had specialized in.
Anacor Pharmaceuticals Inc.'s (ANAC, $6.75, +$0.37, +5.80%) public offering of 3.13 million shares priced at a 0.2% premium to Thursday's close. Shares on Friday were trading higher than the offering's price of $6.39 a share. The biopharmaceutical company said it plans to use the proceeds for research and development activities, working capital and general corporate purposes.
Baidu Inc.'s (BIDU, $85.02, -$7.32, -7.93%) first-quarter earnings increased 8.5% as the Chinese Internet-search company posted double-digit percentage revenue growth, though expenses also increased significantly.
Beneficial Mutual Bancorp Inc. (BNCL, $8.97, -$0.49, -5.18%) shares extended their 4.9% drop from Thursday stemming from the disclosure of a Justice Department investigation regarding mortgages and home-equity loans. The Philadelphia-based lender, which has been logging improved results, gets a pair of downgrades to neutral as the probe will delay the company fully shedding its mutual status and being a fully publicly held company. Sterne Agee thinks the investigation could last a year while Janney anticipates "higher noninterest expenses and less loan growth for the foreseeable future versus our previous estimates."
Expressing hope about new management's ability to stoke a turnaround, Janney upgraded bebe Stores Inc. (BEBE, $5.18, +$0.37, +7.69%) to buy and increased its fair-value estimate on shares of the women's apparel retailer to $7 from $4. The firm sees things starting to look better in the all, while calling the brand, "desirable, with a loyal customer following."
Cerner Corp.'s (CERN, $95.88, +$4.22, +4.60%) first-quarter earnings rose 24% as the hospital-information-technology vendor reported higher revenue as stronger sales in its support maintenance and services segment offset a decline in system sales. Adjusted earnings exceeded expectations.
Cirrus Logic Inc.'s (CRUS, $17.87, -$1.75, -8.92%) fiscal fourth-quarter profit dropped 48% as a large year-earlier tax benefit masked the effect of stronger sales of audio components. With limited ways for the chip maker to offset lumpy results driven by customer Apple Inc.'s (AAPL, $417.20, +$8.83, +2.16%) business, "this will be a transitional year for CRUS, to be sure, with very limited visibility," said Needham. Apple made up 85% of Cirrus's disappointing fiscal fourth-quarter business.
Covidien PLC (COV, $61.96, -$4.41, -6.64%) fiscal second-quarter earnings fell 12% as restructuring costs and other items masked the health-care products company's improved sales. However, sales came in slightly light of consensus, due in part to recent foreign exchange moves, but also weaker-than-expected "core" devices and supplies sales, said Leerink Swann in a note to clients.
Footwear maker Deckers Outdoor Corp. (DECK, $54.31, -$5.09, -8.57%) reported a surprise first-quarter profit, thanks in part to cooler weather compared with last year's unusually warm weather, which presented an opportunity for the company to capture more higher margin direct sales, said Wedbush in a note to clients. However, second-quarter guidance came in below analysts' estimates. Plus, the company maintained its fiscal-year guidance despite the beat, which Wedbush said suggests that full-year guidance may not have been the worst-case scenario.
D.R. Horton Inc. (DHI, $26.66, +$2.13, +8.68%), the nation's largest home-building company by annual closings, fiscal second-quarter profit surged as it reported home-building revenue far ahead of expectations.
Echo Global Logistics Inc.'s (ECHO, $17.94, -$1.14, -5.97%) first-quarter profit fell 10% as the transport-services firm's growing expenses and charges offset revenue growth. But results missed expectations, and the company lowered its full-year view.


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The Smith and Wesson Galaxy Ray Key Chain flashlight is built with the quality and rugged durability you expect from Smith and Wesson. Made with an anodized aircraft grade aluminum body and shatterproof LED bulb, this tough little light is impact and weather resistant, making it ready for any situation. Small enough to fit on your key chain, the LED bulb in this flashlight still gives of a brilliant 5 lumen beam of white light and lasts up to 100,000 hours with a continuous run time of 30 hours. Super compact with an attached key chain, this light can go everywhere you do making it perfect to keep handy in case of an emergency. Never get caught in the dark again ordered the Smith and Wesson Galaxy Ray LED Flashlight online today!
Harry's Army Surplus: Serving Dearborn and Metropolitan Detroit with army navy surplus, uniform gear, boots, army surplus and work clothing since 1950.


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LAW Writer® Ohio Laws and Rules
Positions within the Ohio department of transportation, which are listed in the attached appendix of this rule are to be included in the career professional service classification created under section 5501.20 of the Revised Code.
R.C. 119.032 review dates: 03/27/2012
Promulgated Under: 111.15
Statutory Authority: 5501.20
Rule Amplifies: 5501.20
Prior Effective Dates: 3/23/02, 3/26/04, 9/12/05, 7/01/08


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We provide advice on the division of family assets such as homes, pensions and savings. A careful consideration of what will be treated as 'matrimonial assets' may need to be undertaken.
Where there are companies or partnerships (including family run businesses) it can become complex, and expert advice is needed at an early stage. There can also be other implications on employment, corporate and personal tax.
Contact a lawyer today to get help on Dividing Assets following a separation at Farleys Solicitors on 0125 460 6090 or you can e-mail us.


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The Hospital for Joint Diseases (HJD) at NYU Langone Medical Center is one of the nation's leading orthopaedic and rheumatologic, specialty hospitals dedicated to the prevention and treatment of musculoskeletal diseases. The hospital provides some of the most advanced orthopaedic programs in the region for musculoskeletal disorders and the largest pediatric orthopaedic program in New York City. HJD is consistently ranked among the leading orthopaedic centers nationwide by U.S. News and World Report. Our expert physicians combine extensive experience and research with the latest technology for bone and joint problems that affect patients' ability to function. We specialize in the following areas: Orthopaedic Surgery, Rheumatology, Neurology, Radiology.
We have an exciting opportunity to join our team as an Operating Room Reregistered Nurse. To qualify you must have a Bachelors degree in Nursing with current NYS RN License and BLS certification. CNOR is a plus. A minimum of one year recent clinical nursing practice in the operating room is required. Excellent interpersonal, communication and team building skills with an emphasis on patient satisfaction is expected.
The successful Registered Professional Nurse (RN) is expected to carry out responsibilities with emphasis on nursing judgments to assist patients in the peri-operative setting to attain their optimum level of wellness within a framework of stated outcomes. Care responsibilities span from admission through discharge.
NYU Langone Medical Center provides its staff with far more than just a place to work. Rather, we are an institution you can be proud of, an institution where you'll feel good about devoting your time and your talents. And just as our employees invest so much in us, we invest in our employees. We're pleased to have one of the most competitive compensation packages not only among New York's hospitals and healthcare institutions, but within the corporate sector as well.
NYUHJD is an equal employment/affirmative action employer and does not discriminate on the basis of race, color, religion, gender, sexual orientation, marital/or parental status, age, national origin, citizenship, disability, veterans status, or any other classification protected by applicable Federal, State, or Municipal Law.
The Hospital for Joint Diseases is one of the nation's leadingorthopaedicinstitutes providing our patients with world class care inOrthopaedics, Rheumatology, and Rehabilitation. Although a part of NYU Langone Medical Center, the Hospital for Joint Diseases has maintained a separate labor identity. HJD employees only work at HJD and HJD off-sites. Accordingly, the terms and conditions of employment and bargaining unit structure at HJD may vary from that found at the Medical Center's main campus
Patient Support Technician
Nurse Practitioner-Obs/Gyn
Nurse Practitioner - CT Surgery/Peds
Registered Nurse - Emergency Response Team
Staff Registered Nurse - Part Time Evenings 9 South Neuro Rehab (HJD)
Patient and Family Education Coordinator- Sala Institute
PACU Registered Nurse (HJD) 09:00 AM to 05:00 PM
Senior Staff Nurse


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The return to Athens of traditional rivals Kentucky, Florida and Tennessee highlight Georgia's 2014-15 schedule within the Southeastern Conference, released Friday as part of the entire league slate on the SEC Network.
Click here for the original story.
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A Japanese art collective called Chim Pom is helping solve Tokyo's rodent problem by catching the city's rats, stuffing them, and painting them to look like Pikachu. Sweet dreams, everybody! source
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Heritage Harbour lawsuits expand
Date: January 16, 2013
by: Pam Eubanks | Managing Editor
HERITAGE HARBOUR — The Heritage Harbour South Community Development District is facing more lawsuits as it enters 2013.
Stoneybrook Investors, owner of the Stoneybrook Golf Club, and the Lighthouse Cove Homeowners Association have filed additional lawsuits against the district for what they believe are unfair assessments for the district's stormwater-management services.
The lawsuits, filed in December, follow a Sept. 6 vote in which CDD supervisors upheld a new assessment methodology for allocating costs associated with stormwater management and other CDD expenses.
Both Stoneybrook Investors and Lighthouse Cove challenged the methodology change in late 2011, after the CDD board adopted it. Those lawsuits still are active, with depositions for the Lighthouse Cove case slated for this week.
"They're basically the same issues (we had before)," Stoneybrook Investors attorney David Wilcox said of the new lawsuit, noting plaintiffs have a certain timeframe to contest assessments before their right to do so is waived.
Stoneybrook Investors alleges the golf course "is not included in the district" and should not be required to pay CDD assessments, as was the case from 2002 to 2011. Lighthouse Cove alleges the assessment is not properly apportioned, among other concerns. Both sides believe the new methodology is flawed.
Heritage Harbour CDD supervisors and their attorneys, however, believe the new assessment methodology is fair and enforceable — a claim they are prepared to defend in court.
Heritage Harbour South's attorney John Harllee said the new lawsuits simply trail the lawsuits from the prior years, because those cases have not been resolved. The original cases, however, are preparing to go to trial.
Depositions for the original Lighthouse Cove case were slated to begin Jan. 17. A non-jury trial date has been set for on or around June. 10.
A judge is expected to set a trial date for the original Stoneybrook case at a Feb. 1 hearing, unless both parties can agree on a trial date before that time, Harllee said. Potential trial dates for the Stoneybrook case range from March to December.
Contact Pam Eubanks at firstname.lastname@example.com.
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Cardinal Mooney alumni plan reunion
Did you go to Cardinal Mooney in 1964? Your former classmates are calling for you!
Looming event aids in cancer cause
Learning Express Toys partnered with the MaxLove Project Sept. 13 and Sept. 14 for a special MaxLove International Loom-A-Thon Against Cancer.
MTI hosts 9/11 blood drive
As the nation remembers the terrorist attacks of Sept. 11, 2001, Manatee Technical Institute will commemorate the tragedy with a blood drive from 8:30 a.m. to 2:30 p.m. Sept. 10 and Sept. 11, at its main campus, 6305 State Road 70 East, in front of Braden River High Schol.


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Art is my asylum, life, poetry, music, the best cigar, tasty strong tea, everything. My Art reflects the world I perceive with all mysenses; people I meet and love; nature I admire, and all the things that affect the way I am. The Man is my main inspiration and This Man is the principal topic of my project. I am focusing on Their psyche, attitudes, as well as Their appearance, manners and all the complex processes that take place both outside and inside the Man.
Justyna Kopania ~ Polish Knife painter
La Tutt'Art@ porta l'Arte dalla gente per farle interagire, confrontare con epoche, culture e stili diversi, per scambiarsi le idee e poterne far nascere delle nuove.