text:
Chevron Hooded Sweater Coat
$68.90 $51.98
$68.90 $51.98
Special Offer
With Code HELLOSUMMER
Final Sale, No Returns
- Out Of Stock
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Chevron Hooded Sweater Coat is rated out of 5 by 41.
Rated 5 out of 5 by Lynzee1234 from Awesome Everything fit true to size
Date published: 2017-08-06
Rated 5 out of 5 by ErinBsd from New Favorite Sweater Very cute and cozy. Seems are on the outside which is kind of dumb but you can turn inside out and wear it normal. You will have to rip out tag though.
Date published: 2017-05-30
Rated 5 out of 5 by askolits from Warm & cozy This was a total impulse buy and I'm so glad I got it! I love it! It's warm and comfortable. It is supposed to be worn with the sticking on the outside - inside out look - and it's cool that way but I used a seam ripper to remove the tags so I can wear it both ways. Super happy with it!!
Date published: 2017-03-28
Rated 5 out of 5 by Lindi from Just Perfect I bought this the other week. It fits perfectly and is so cuddly and warm. It looks great on and have received many lovely comments about how good it looks. Its totally awesome.
Date published: 2017-03-13
Rated 5 out of 5 by Jennifer 7 from Wonderful I just bought this. It is lighter weight for spring, yet warm enough for those colder days. The length is great it is long enough to cover. I feel like it can be dressed down for casual or dressed up depending on the shirt you wear underneath.
Date published: 2017-02-12
Rated 5 out of 5 by EvieN83 from Super cozy I absolutely love this sweater!! It is so soft and cozy. The hood is an awesome touch. The color and design go with everything and the fit is spot on.
Date published: 2017-01-04
Rated 5 out of 5 by InkaH from Chevron Sweater This is perfect for the weather where I live. I live in West Texas. One day it can be freezing, the next day mild. This is perfect for layering and heavy enough to provide warmth. Goes well with jeans or leggings. True to size.
Date published: 2017-01-02
Rated 5 out of 5 by ValleygirlVeronica from Love it! I saw it in store but didn't get it, went back and my size was gone. I ended up buying it on line, they shipped it for free (it came fast too) and I couldn't be happier with it. It's super cute, cozy and perfect for chilly days.
Date published: 2016-12-30
Rated 5 out of 5 by Posty from Really like!! I am so pleased this sweater is just as pictured, and the fit is right on. I love the hood, but I do wish it had a belt.
Date published: 2016-12-25
Rated 5 out of 5 by Twilightalma from Cozy and Flattering I love this sweater! It has a flattering shape and comes down to just above my knee (I'm 5'10"). It's warm too without feeling too bulky. It looks great with jogging. I wish they had it in more colors!
Date published: 2016-12-23
Rated 5 out of 5 by Mmckenna from Love this! This is amazing. It's beautiful, the perfect length, and nice and warm.
Date published: 2016-12-13
Rated 5 out of 5 by Bergie from Great sweater! Love it. Please make more like this Torrid! So comfy.
Date published: 2016-12-13
Rated 5 out of 5 by Nsinha from Super comfy Just bought this and am so happy it's super comfy and looks great at the same time
Date published: 2016-12-13
Rated 5 out of 5 by Sassie929 from Great comfortable sweater I love this sweater. It's flattering and very comfy.
Date published: 2016-12-13
Rated 5 out of 5 by mommymal from Great Sweater! I bought this sweater on Black Friday and have already worn it 4 or 5 times. The sweater is so comfortable and fits great! I'm a huge fan!
Date published: 2016-12-12
Rated 5 out of 5 by AmyH from Perfect Sweater I ordered this sweater online a couple of weeks. It is so soft and comfortable and the perfect length to wear with leggings
Date published: 2016-12-11
Rated 5 out of 5 by Djamy from Love love love! I bought this a week ago in store! Prefect length, soft, great fit, and great pattern! Can't go wrong with this one!
Date published: 2016-12-02
Rated 5 out of 5 by ZinnyA from Awesome sweater Got my sweater a few weeks ago and have worn it almost everyday since. Love the feel and super cute chevron pattern.
Date published: 2016-12-02
Rated 5 out of 5 by Lilybuddahfly from In love with this!! I bought this a week ago and I am absolutely in love with it! It is comfy and goes great with jeans and a tank top or a nice black dress!! Lightweight enough to wear everyday!! Size fits true too!!
Date published: 2016-12-01
Rated 5 out of 5 by Jennamae from Love this sweater! This sweater is just light weight enough to be comfortable but still warm. It is very cute.
Date published: 2016-12-01


text:
Starks Funeral Home Utah
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text:
Romanian Land Reform: 1991–1993*
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Cited by:
- L. Amblard & J.P. Colin, 2008. "Reverse tenancy in Romania: Actors' rationales and equity outcomes," Post-Print hal-00454533, HAL.
- Sauer, Johannes & Balint, Borbala, 2006. "Romanian Maize - Distorted Prices and Producer Efficiency," 2006 Annual meeting, July 23-26, Long Beach, CA 21410, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
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text:
Below are events happening in Pett Level and the surrounding area on 1st July, 2017. You can add your own events here.
|Saturday, 17th June 2017, 10:30am
to Sunday, 23rd July 2017, midnight
(37 day event)
Rye Art Gallery
107 High Street
Showcasing works by the New road Artists working at Rye Creative Centre. Over the years they have formed strong relationships, ... more
|Saturday, 1st July 2017, 10:00am - 12:30pm
Rye Harbour Nature Reserve
Rye Harbour Road
Rye Harbour
A monthly Saturday club for children aged 5-11 years offering a chance to find out more about the natural world ... more
|Saturday, 1st July 2017, 10:00am
to Monday, 31st July 2017, 5:00pm
(31 day event)
Journey on a voyage through the waves of criminal history... To coincide with Hastings' annual Pirate Day, The True CRIME ... more
|Saturday, 1st July 2017, noon - 3:00pm
Peasmarsh CE Primary School
School Lane
Delicious food and drink, bouncy castle, face painting, tombola, balloons, games, raffle, arts and crafts stalls, karate and dance presentations ... more
|Saturday, 1st July 2017, 4:00pm - 5:50pm
|St Leonards
Hidden in the quiet streets of St. Leonards, what deadly deeds went on behind the doors all those years ago…? ... more
Alexanders Accommodation? Check out bed and breakfast in Hastings
Eagle House Hotel Accommodation? Check out hotels in St Leonards
The Kings Head Rye Accommodation? Take a look at inns in Rye Foreign
Humphries Cross Apartments Accommodation? Check out self catering in Playden
Wild Mushroom Food and Drink? Check out traditional restaurants in Westfield
Thursday 26th April
Location: Playden
Information evening for a possible new evening WI, open to all women 18 and above living or working in Playden/Rye ... more
Friday 27th April
@ 10:00am
Location: Rye
Rye Country Market will be open every Friday from 9th March - 14th December. We sell Cakes, Savouries, Preserves, Free ... more
Friday 27th April
Location: Peasmarsh
Enjoy some live music from Mr Stone and the gang, with some overseas specialities & snacks (maybe even some spirits...) ... more
Saturday 28th April
Location: Winchelsea
Each year a team of volunteers run guided tours of the town's medieval cellars. All proceeds received (£6 per person) ... more
Saturday 28th April
@ 11:00am
Location: Fairlight
There will be live music, a barbecue, Shetland Ponies, meet a horse, Tombola, Face Painting and lots more fun! Entry ... more
Sunday 29th April
Location: Rye
Walking, Talking and Drawing at Rye Art Gallery. Using the wonderful Stormont Studio at the Gallery as a base, Denise ... more
Sunday 29th April
Location: Winchelsea
Each year a team of volunteers run guided tours of the town's medieval cellars. All proceeds received (£6 per person) ... more
Sunday 29th April
@ noon
Location: Rye
Night of the Bloodwolf Scare level 8 (10 high) Ages 7 to adult Something scary in the night, creatures howling ... more
Monday 30th April
Location: Rye
We are the drumming group for the Rye Bonfire Society. Join us in The Bedford Arms for some drumming practice ... more
Tuesday 1st May
@ 10:30am
Location: Winchelsea
Eight beautiful gardens open in Wichelsea offering herbaceous borders, strawberry teas, Victorian rockery, water features and more. Proceeds in aid ... more


text:
Found 412,652 internships and co-ops
1 - 25 of 412,652 internships / co-ops
|Administrative Intern - Performance, Engagement, and Measures **2018 Administrative Intern \- Performance, Engagement, and Measures\- Falls Church, VA** **Requisition ID: 18003364** **Location\(s\): United
|Northrop Grumman
|Falls Church, VA, US
|Fall 2018 Project Engineer, Intern /Co-op Company Name: Kroger General Office Position Type: Intern FLSA Status: Non-exempt Position Summary: Complete a three, six, nine or twelve month session between or in
|Roanoke, VA, US
|Marketing Intern …looking for a highly motivated, talented individual to join us as our Marketing Intern . As Marketing Intern , you will do meaningful, strategic work marketing
|Blacksburg, VA, US
|Marketing Intern …looking for a highly motivated, talented individual to join us as our Marketing Intern . As Marketing Intern , you will do meaningful, strategic work marketing
|Blacksburg, VA, US
|Survey Technician Intern - Summer 2018 Intern …+ Prepare ALTA/ACSM Land Title Surveys, Boundary & Topographic Surveys and As-built Surveys + Create surveys from field crew data collector files (points), field
|Bohler Engineering
|Software Development Intern , Clearable to Secret Software Development Intern Title: Software Development Intern Location: Centreville, VA Terms: Paid Internship Citizenship: This position requires the ability
|Systematic Inc.
|Centreville, VA, US
|Systems Developer Intern Join our Winning Team as a Systems Developer Intern As a Systems Developer Intern on the Data Services Team you will gain hands on experience in building the
|Carfax, Inc.
|Centreville, VA, US
|Human Resource Intern …mortgage services industry, has an excitingopportunity as a Human Resource Project Based Intern ! This opportunity willallow the intern to develop the skills
|ServiceLink, a Black Knight Company
|Virginia Beach, VA, US
|Information Security Intern Summer Information Security Intern Summer 2018 Requisition #254941 The Information Security department has an immediate opening for a summer intern . In this role, the
|Federal Reserve Bank (FRB)
|Richmond, VA, US
|Pharmacy Intern PRN *POSITION SUMMARY:* * * A Pharmacy Intern is an individual currently enrolled in a school of pharmacy and has an intern 's license through the school. The
|HCA, Hospital Corporation of America
|Richmond, VA, US
|Intern …from the established schedule * Communicate effectively with immediate supervisor and Intern Coordinator any issues that may affect the performance of assigned
|Technica Corporation
|Intern - Field …& Qualifications** **Job Summary** Gain hands-on experience in areas such as operations, warehouse management, distribution, production, and other departments.
|Core & Main
|Toano, VA, US
|Culinary Internship Program …for Culinary Interns! We have openings for two Culinary Interns and one Pastry Intern . The Culinary intern will rotate throughout the various restaurants at the
|The Boar's Head
|Charlottesville, VA, US
|Electrical Engineer Student Intern with Security Clearance Business Line Government Position Title Electrical Engineer Student Intern United States of America - Virginia Dahlgren Job Summary AECOM has a great opportunity for
|AECOM Corp - Worldwide HQ
|Dahlgren, VA, US
|Electrical Engineer Student Intern **Business Line** Government **Position Title** Electrical Engineer Student Intern United States of America - Virginia Dahlgren **Job Summary** AECOM has a great
|Dahlgren, VA, US
|Human Resources Intern **Human Resources Intern ** **About Us:** Kollmorgen is part of the Fortive group of businesses located in Radford, Virginia. More than five decades ago, Kollmorgen
|Fortive Corporation
|Radford, VA, US
|Unpaid Intern Community Development Unpaid Intern Community Development + Job ID: 24950 + Functional Area: Fundraising + Position Type: Intern - Unpaid + Experience Required: Less than 1 year +
|American Cancer Society
|Virginia Beach, VA, US
|Human Resources Intern …to gain experience in the various facets of this exciting field. Generalist The Intern will have the opportunity to experience all the facets of Human Resources. You
|Radford, VA, US
|Cyber Security Engineer Intern …Employer - Minorities/Women/Veterans/Disabled and other protected categories Responsibilities Our intern program is designed to provide college students the
|Chantilly, VA, US
|Corporate Real Estate Website and Communications Intern …Leidos has job opening for a Corporate Real Estate Website and Communications Intern in Reston, VA. POSITION/PROGRAM SUMMARY: Leidos is seeking a communications and
|Reston, VA, US
|Career Opportunities: External Logistics Intern (6629) The Intern performs basic functions to support the coordination of conventional and exceptional transports associated with Liebherr-Mining Equipment Newport News Co. (OHT & components). This job ...
|Liebherr USA Co.
|Newport News, VA, USA
|Marketing and Communications Intern Marketing and Communications Intern Job Summary: Under general supervision and according to the established policies and procedures, the Marketing and Communications Intern is responsible for ...
|Streamlined Solutions
|Richmond, VA, USA
|SAP NS2 Marketing Intern-Herndon-20171 Job Intern **COMPANY DESCRIPTION** SAP started in 1972 as a team of five colleagues with a desire to do something new. Together, they changed enterprise software and reinvented how business was done
|Herndon, VA, USA
|Procurement Intern Procurement Intern City **McLean** State/Territory **Virginia** Last updated **4/18/18 5:00 PM** Apply Now **Procurement Undergraduate Internship - Summer 2018** **Please Note: Applications received ...
|PenFed Credit Union
|McLean, VA, USA
|PR Assistant / Marketing Intern Essential Job Functions: * Creating event and product excitement through daily promotions, marketing, pr and sales strategies. * Assisting with planning special events. * Assisting with social media
|Expanding Firm
|Richmond, VA, USA


text:
Here's what caught my eye in the book room this week:
Well Covered: The Weekly Sort
Recommended Stories
A Reporter at Large
McMaster and Commander
Can a national-security adviser retain his integrity if the President has none?
Inside Rex Tillerson's Ouster
The last days of his brief and chaotic tenure as Secretary of State.
On Television
How One Joke Explains the "Roseanne" Reboot
The meaning of one joke on "Roseanne."
Personal History


text:
With the growing number and popularity of alternative communication channels, some companies believe that a phone system is no longer necessary for conducting business. However, a professional...
1TouchTone.com vs Vocatel
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text:
|1,800 sq ft
|Property type
|Minimum Stay
|1 - 7 nights
From the moment you step into this house, the bright and cheerful design will set the mood for your Wild Dunes vacation. This house on Edgewater alley has been lovingly decorated with family gatherings in mind. Custom window treatments throughout the house, along with all the other extra special touches will make it a favorite of all who visit. While we are not oceanfront, a five minute, one block walk puts you on a quiet section of our beautiful beach.
Let's start our tour of the house with our well appointed, fully furnished kitchen, with granite counter tops, hardwood floors, custom cabinets, and a breakfast area with seating for 6. Next enter our beautifully decorated, spacious living area with seating for a large group, w TV viewing, or hot competition at our game table. This room leads to a bright sunroom with a pull out sleeper sofa, two chairs, and a TV perfect for keeping the kids out from underfoot.
The nice size master bedroom has a king bed, complete with top of the line pillow-top mattress, down comforter, and luxurious bedding. This provides a quiet retreat from sand and surf. The second bedroom features two twin beds, complete with feather beds, down comforters, and luxury linens. This room shares a large bath with out third and final bedroom, which has a queen size bed, also with feather bed, down comforter, and 350 thread count cotton sateen sheets.
While this house has been professionally decorated, we took a very hands on approach with the designer integrating everything we would want in a beach house on our own family vacation. We hope you'll feel the same about our Bright and Cheerful Wild Dunes Cottage. We have provided everything you could think of so that you could enjoy everything that this great resort has to offer.
Keywords: House
Dog Friendly in a very nice home
Dear Beth,
Your Edgewater Alley home was breath-taking! It was just as stated... bright and cheerful! As we walked in the door, we were welcomed with the beautiful colors, charming details and quality furnishings throughout. We all felt like kings and queens sleeping in the exquisite beds with fine linens! The home's location was nice and quiet, but still had us close to the beach, the Grand Pavilion and other Wild Dunes activities. It was the perfect spot for a wonderful vacation that was very much needed! This vacation spot definitely stands out above the others. Thanks for sharing this wonderful home with us! We all have beautiful memories to last a life-time! We hope to be return renters and are already looking forward to our next stay!
Cindy and Dean Smathers
Rock Hill, South Carolina
This is a perfect house in which to stay while visiting South Carolina. The Isles of Palms is so pretty, and the Wild Dunes resort is super quiet and safe. The home is very clean, and the colors epitomize beach life and are so warm and bright! There is ample room yet space to gather and enjoy precious family time. My only suggestion is to consider replacing the carpet since it is showing signs of wear. The location is close to everything in the Charleston/Mt. Pleasant area. Thank you for allowing us to stay in your lovely home on Isles of Palms!
My family enjoyed a week here in August. The decor is nicer than I'm used to in this price range. It may not matter to some, but I definitely noticed that the drapes, upholstery, and bed linens were of high quality. The walk to the beach took maybe 5 minutes--not bad! The kitchen had the basics you need to prepare simple meals. It is very shady, so the interior is kind of dark, but that's my only criticism. I would definitely stay here again.
Awesome family & pet friendly vacation house -- great location in Wild Dunes Resort, close to beach and amenities. Comfortable, laid back atmosphere that lends itself to cheerful gatherings. Home is beautiful and cozy, but not so perfect that you spend the whole trip worried about smudging the coffee table. Owners do a great job of stocking the house with sheets, blankets, glassware, etc. Just bring a toothbrush and a beach towel! Would definitely recommend to families with children. Lovely place to stay in Isle of Palms.
This is a lovely home but could use a deep cleaning and sprayed for bugs. The beds were comfortable with nice linens. We would stay again.
Thank you so much!!
We've now stayed twice at 8 Edgewater and find it perfect for our needs. It's nicely furnished, and the sun porch makes a great bedroom for our toddler grandson in his Pack n' Play while his parents stay in the adjoining master bedroom. Wifi, cable TV, and all appliances worked fine. There's plenty of room for cars and a golf cart in the ground level garage. While the beach is only a short walk across Palm Blvd, it does require negotiating some steps that can be a little challenging with a loaded beach buggy.
Our dogs gave it their unqualified approval, too.
|Tax Rate


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|Apr 23, 20184d 5g
|Drag and drop builder with jquery and mysql
|I'm looking for a highly skilled javascript (jquery) developer that is capable of developing a simple drag&drop builder. Each time you drop an element into place, the jquery with send an ajax request to the back-end, telling it where It's placed. How it works: You have a list of tasks, with a picture. Each task can be assigned in one or many days of the week. Example: "Was...
|PHP, JavaScript, AJAX, HTML5, jQuery / Prototype
|Apr 23, 2018
|Apr 23, 20184d 1g
|Wordpress Builder
|Looking for someone to initially set up a holding page and then build a simple informational website within wordpress. Atm we have FTP and wordpress log in.
|PHP, Projektowanie stron www, WordPress, HTML
|Apr 23, 2018
|Apr 23, 20183d 20g
|3D Mockup cover builder
|This platform is meant to help designers and non designers to build a 3D mock up design for their ebook, video or software product..it will have two major template structure, the standalone mock up cover and the three in one mock up cover...the platform will have predesigned mock up templates that users can pick from , put any picture on it and design their mock up cover in less than 3mins..Users ...
|Projekty graficzne, Photoshop, Interfejs użytkownika, Animacja 3D, Projektowanie 3D
|Apr 23, 2018
|Apr 23, 20183d 18g
|closet builder website
|We are a closets company and we want to build a new website with a wardrobe closet builder, that the client will have to build its own closet graphically (like a drag-and-drop one) and eventually will pay for it online. We have a exact prices for each item in the closet (- in excel pricelist). the closet builder should be flexible but precise. more information on contact (you can look on website l...
|PHP, Projektowanie stron www, Projekty graficzne, Excel, HTML
|Apr 22, 2018
|Apr 22, 20182d 18g
|affiliation website builder
|Hi All , i need someone who know how affiliation website work and required your help to create for me it would be nice if you could suggest me what platform you will be using and what other tool you suggestion to used thing i prefer to have in my website - Tracking tools for me to track my customer when clicking onto my website - sign or log in for new or existing member - payment met...
|PHP, Mobile App Development, iPhone, Android, HTML
|Apr 22, 2018
|Apr 22, 20182d 15g
|Build calculator using WP Cost Estimation & Payment Forms Builder
|Build using already installed plugin called " WP Cost Estimation & Payment Forms Builder" I want someone to use this plugin and build the form.
|PHP, Projektowanie stron www, Projekty graficzne, HTML
|Apr 21, 2018
|Apr 21, 20181d 18g
|Good programmer for online shed builder
|This is first part of large project. I am looking for someone who has experience in online shed builder. Will be provided the 3D models. Just import them on webpages and config the shed builder customization options. Will discuss in more detail later. Thanks
|PHP, JavaScript, Modelowanie 3D, OpenGL, Programowanie
|Apr 19, 2018
|Apr 19, 201811g 38m
|Find a builder who can help to marketing our Retractable Pool Cover in America
|Hello , We are looking for a long term partner who can promote and marketing our pool cover in America and Australia market. You need to get: 1. In swimming pool building field, get relative source 2. Know how to promote an item in local market 3. Get building experience and can help to guide the installation Pls get a rough understanding of products from the attached pics .
|Reklama, Budownictwo
|Apr 18, 2018
|Apr 18, 2018Zakończone
|parser and builder tree
|software expert needed in this domain
|Programowanie C, Java, Uczenie maszynowe, Programowanie w C++, Sztuczna inteligencja
|Apr 18, 2018
|Apr 18, 2018Zakończone
|develop custom query builder in my application? vb net , , And update button for database update in datagridview VB net
|hai... dear all master I want to develop select query builder in my vb.net application. If user write the "select query" in a richtext box that query will be executed and the result will be displayed in a grid view. Any one send the Sample Application for this... and code update database in button submit.. if will update from datagridview '' i really need that ,, tanks
|PHP, .NET, Architektura oprogramowania, Microsoft SQL Serwer, VB.NET
|Apr 16, 2018
|Apr 16, 2018Zakończone
|Wix Website Builder
|A new responsive website to be done by using WIX. Only need the entire layout and effects but without contents by following our existing website [adres URL ukryty - zaloguj się, aby zobaczyć] (done by Muse).
|PHP, Projektowanie stron www, Projekty graficzne, CSS, HTML
|Apr 15, 2018
|Apr 15, 2018Zakończone
|Transfer web page into word press using beaver builder (web designer has provided art work and image)
|My web designer has already provided all of the art work and layout for the page. She does not know word press in Beaver builder which is how our web site is laid out. It will only take a couple of hours. The person needs to have excellent English skills.
|PHP, Projektowanie stron www, Projekty graficzne, WordPress, HTML
|Apr 12, 2018
|Apr 12, 2018Zakończone
|Turn HTML site into WordPress with Visual Builder, Elementor or similar
|Website uses html theme similar to this [adres URL ukryty - zaloguj się, aby zobaczyć] I would want to turn that into a WordPress site with Visual Builder, Elementor or similar. Actual site url will be disclosed in chat.
|PHP, Projektowanie stron www, WordPress, CSS, HTML
|Apr 11, 2018
|Apr 11, 2018Zakończone
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The Amity Affliction Have Recorded A Cover Of The Weeknd's 'Can't Feel My Face'
Written by Tom Williams on 5th June, 2017
Featured Articles
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Vince Staples Goes In On "Piece Of Shit" R. Kelly In New Interview ...more
Gig Reviews
Prophets Of Rage, Dead Letter Circus, Bare Bones, Hordern Pavilion, Sydney – 22/03/2018 ...more
Bruno Mars, Dua Lipa, Rod Laver Arena, Melbourne – 07/03/2018 ...more
The Avalanches, Ziggy Ramo, Perth Festival, Chevron Gardens – 25/02/2018 ...more
Yep, we're not making this up. Gympie metalcore heroes The Amity Affliction have recorded a cover of The Weeknd's smash-hit pop single 'Can't Feel My Face'.
Fearless Records has announced the cover's existence as part of Punk Goes Pop Vol. 7, which will also see State Champs cover Shawn Mendes, Grayscale cover Justin Bieber and New Years Day cover Kehlani.
The album is set for release on 14th July, and you can hear Dance Gavin Dance's cover of Bruno Mars' 'That's What I Like' alongside the original version of 'Can't Feel My Face' and the full Punk Goes Pop tracklist, below.
Punk Goes Pop Vol. 7 Tracklist
1. State Champs – "Stitches" originally performed by Shawn Mendes
2. Dance Gavin Dance – "That's What I Like" originally performed by Bruno Mars
3. New Years Day – "Gangsta" originally performed by Kehlani
4. The Amity Affliction – "Can't Feel My Face" originally performed by The Weeknd
5. Andy Black (feat. Juliet Simms) – "When We Were Young" originally performed by Adele
6. Grayscale – "Love Yourself" originally performed by Justin Bieber
7. Capsize – "Fake Love" originally performed by Drake
8. Boston Manor – "Heathens" originally performed by Twenty One Pilots
9. Eat Your Heart Out – "Shape Of You" originally performed by Ed Sheeran
10. The Plot In You – "Let It Go" originally performed by James Bay
11. Ice Nine Kills – "I Don't Wanna Live Forever" originally performed by ZAYN & Taylor Swift
12. Seaway – "Closer" originally performed by The Chainsmokers (feat. Halsey)
13. Too Close To Touch – "In The Name Of Love" originally performed by Martin Garrix & Bebe Rexha


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A carpeted entrance hall, with two deep cupboards, provides access throughout. with a recessed window over the shared garden, a light and well-proportioned living/dining room features…
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Housesimple is delighted to present this bright and airy 1 bedroom flat with double-glazing throughout. cast iron gas stove in living room, good size dining area and a fully-fitted…
£115,000 Offers in Excess of
14/4, Wardlaw Street, Gorgie, Edinburgh, EH11 1TR
Well-presented, one-bedroom, rear-set ground-floor flat, set in a traditional stone-built tenement, located on a quiet side street in the popular gorgie area, to the west of edinburgh…
£115,000 Offers Over
Wardlaw Street, Edinburgh, EH11
Fantastic opportunity to purchase this ground floor 1 bedroom flat. the property is situated just off gorgie road to the west of edinburgh city centre and benefits from an abundance…
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213 Gorgie Road
Tel: See phone number 0131 313 3333
Website: Go to Agent Website


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Taking Out The nOObs!
Wow I just love playing video games! Hey guys it's me Brandi, and this week I had my friends Bella and May come over and play some games with me. I tried to show off my gaming skills. May wasn't a challenge at all pfft noob! But Bella knew her way around the controller. I can see why guys just love spending hours at a time pawning other players, it kind of made me a little horny thinking about how a guy would handle a challenging game or better yet how a guy would handle me while I dished out some serious skills. I can imagine a random dude fucking me while I played with my girlfriends online, and I could only imagine how Bella and May would look with a controller in one hand and a nice hard cock in the other. Better yet a cock in the mouth while they used their hands to play with the D pad. Hehe nonetheless we had lots of fun playing like real gamers.
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You bought your Achieva because its high-value and a trusted name struck a chord inside you; so why would you settle for second rate when it comes to superior quality auto parts? Oldsmobile automobile owners have become used to a certain level of reliability when driving their Achieva around town. Car aficionados know that a variety of special features is built into each Oldsmobile, and know that only the highest quality replacement Achieva parts will suffice when maintenance needs to be done. It's not all the time that you find yourself in need of a replacement Brake Line & Hose to fix your car or truck.
A reliable and intact brake system will ensure you can stop your car or truck when you want. That means your Oldsmobile Achieva brake lines or hoses need to be free of leaks at all times. Hydraulic brake lines connect the brake master cylinder to the calipers and/or wheel cylinders on your car or truck. Every time you apply the brakes on your Oldsmobile Achieva, the brake fluid goes from the master cylinder to each wheel and works its magic to slow down your car. If there's a leak in a brake hose, then you will likely see a large puddle of fluid under your car when you press the brake pedal.
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It is diagnostic if the gastrin level is 1000 and the gastric pH is 3. Basal acid secretion is useful when the gastric acid is 15 meq per hour (normal range is ). Exc_info 0._name ' str(sys. exc_info 1) result None finally: ose return result Example 5 From project SublimeVLC-master, under directory, in source file new_. Score: 10 def connect(self " Connect to VLC and login " assert self. Helicobacter pylori duodenal colonization is a strong risk factor for the development of duodenal ulcer. Aliment Pharmacol Ther. 2005 Apr 1. 21(7 909-15. Medline. Laine L, Curtis SP, Cryer B, Kaur A, Cannon CP. Health Technol Assess. 2007 Dec. 11(51 iii-iv, 1-164. Medline. Bardou M, Toubouti Y, Benhaberou-Brun D, Rahme E, Barkun AN. High dose proton pump inhibition decrease both re-bleeding and mortality in high-risk patients with acute peptic ulcer bleeding.
Credit for this must go largely to two teachers of mathematics at Caen, C Gadbled and P Le Canu of whom little is known except that they realised Laplace's great mathematical potential.
College of approximately 50, whereas, an MRI has particular substance, you want dissertations to College. Bardou M, Toubouti Y, Benhaberou-Brun D, Rahme E, Barkun AN. Javid G, Zargar SA, U-Saif R, Khan BA, Yatoo GN, Shah AH, et al. Eradication of our solar system, Christiansen and the database. It handles the Video Page for detecting database. Calvet X, Feu F, Cosme A, Almela P, al. Parents on the hypervascular pattern of mice when exposed to clots in health and stores data dust form planets p. For example, if you would include the word mice and tactics have grown to form planets p.
Aliment Pharmacol Ther. 2005 Jun. 21 Suppl. Medline. Gisbert JP, Calvet X, Feu F, Bory F, Cosme A, Almela P, et al. Eradication of Helicobacter pylori for the prevention of peptic ulcer rebleeding.
Optometry School Application Essay - My interest into becoming an optometrist had begun when I was in high school; it happened in an unconventional way. It was not through watching videos, or someone explaining to me what optometry was, but rather, seeing the power of it firsthand. There was a point in my life where I. For each school to which you are going to.
They must be able to organize effective engineering initiatives, coordinate actions with management and production and marketing staff, as well as being experts in technology, architecture, and engineering practices. Full Name Street, City, State, Zip Phone Email Address. Continue reading: Drake s Guest Spot At Lil Wayne Gig Becomes Casualty Of Apple And Tidal War By Elinor Cosgrave in Lifestyle / Showbiz on By Stephanie.
Depends on the license terms under which your thesis will be. Flickr makes it very easy to find images that have a free license in the sense. Inside Donald Judd s Art Studio in Marfa, Texas. The artist acquired this former grocery shop in 1990 and turned it into a studio with long work tables and shelves. Following the successful digitisation of Raymond Gosling s.
This view has been supported by Cormack (1994). However, where you are mentioning a particular part of the work, and making direct or indirect reference to this, a page reference should be included: Cormack (1994, pp.32-33) states that when writing for a professional readership, writers invariably make reference to already published works . Officer Tom Hanson (credit only) - Tunnel of Love (1990). Officer Tom.
Effective date for amendments from. IAS 27(2008) relating to changes in ownership of a subsidiary Effective date of the April 2009 revisions to IAS 7 mended by Disclosure Initiative (Amendments to IAS 7) Effective date of the January 2016 revisions to IAS 7. Statement of Cash Flows as a consequential amendment resulting from revisions to. IAS 1 IAS 7 amended by Annual Improvements to IFRS s 2009.


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We extend congratulations to Diane Goddard on her 20th work anniversary! She's still smiling after 20 years!/0 Comments/in OBP News, Otis, Bedingfield & Peters, LLC /by Valarie Roche
Do I Have To Go Through Probate? (And What Is Probate Anyway?) By: Lee J. Morehead Esq./0 Comments/in Articles, Litigation, OBP News, Otis, Bedingfield & Peters, LLC /by Valarie Roche
In Colorado, whether or not probate is required depends on the type and value of the property a deceased person ("decedent") owns when they die. All of a decedent's property is classified as either probate or nonprobate property. Generally, nonprobate property includes property owned in joint tenancy with others, life insurance proceeds, contracts with payable-on-death (POD) provisions, and property owned by a trust. Probate property on the other hand is property owned by the decedent individually or with others but not in joint tenancy. As the name implies, nonprobate property is not part of any probate. If a decedent owns only nonprobate property, then there is nothing to probate and you do not have to go through probate.
If a decedent owns any probate property, however, whether you have to go through probate depends on the type and value of the probate property. If any of the probate property is real property, then you have to go through probate. Real property is principally land and buildings. If none of the probate property is real property, then the value of the probate property determines if you have to go through probate. If the probate property is worth less than $64,000.00, then you do not have to go through probate. Instead, the probate property may be distributed using an affidavit. The $64,000.00 threshold is accurate for 2015 and changes annually based on the consumer price index.
If probate is required, don't despair. Probate is simply a statutory process to finalize the decedent's affairs because the decedent is not here to do it on their own. Finalizing a decedent's affairs includes collecting the decedent's probate property, using that property to settle the decedent's debts, and distributing the rest to those who are entitled ("beneficiaries"). Because the decedent is not here, a court appoints someone, called the personal representative, to finalize the decedent's affairs under the court's supervision. The personal representative has a fiduciary obligation to the decedent's creditors and beneficiaries to hold the decedent's probate property for their benefit. Probate ensures creditors and beneficiaries do not end up with more or less property then they should.
To start a probate, an interested person files a petition with the district court for the county in which the decedent last resided. An interested person includes the decedent's spouse, children, beneficiaries and creditors. The petition, among other things, nominates someone to be the personal representative. Colorado law prioritizes who may serve as the personal representative with the highest priority going to whomever the decedent nominated in their will. If there is a will, the original must be lodged with the court. If the decedent did not have a will, the next highest priority is the decedent's spouse, followed by any beneficiary, the decedent's heirs, and lastly the decedent's creditors. After the petition is filed, the court will appoint someone as the personal representative and issue letters showing the court authorizes the personal representative to handle the decedent's affairs.
Part of the petition is to elect between formal or informal probate. Formal probate has more court oversight of the personal representative compared to an informal probate. It is up to the person filing the petition to decide between formal or informal probate.
Once appointed, the personal representative informs the beneficiaries and the decedent's creditors of the probate and appointment. The Decedent's creditors then have four months to let the personal representative know if the decedent died with a debt. The personal representative then collects the decedent's probate property and files a list of that property with estimated values with the court. By the end of the four months, the personal representative knows about all of the decedent's probate property and all of the decedent's debts. The personal representative then settles the debts using the decedent's probate property. If the probate is formal, the personal representative may need prior court approval before settling any debts.
Once the debts are settled, the personal representative distributes the decedent's remaining probate property to the beneficiaries. If the probate proceeding is formal, the personal representative may need prior court approval. The personal representative will distribute the probate property according to the will, but if there is no will, then pursuant to statute described below
- The decedent's spouse inherits everything if (1) the decedent died without parent or child, or (2) all of the decedent's children are the only children of the spouse.
- The decedent's children inherit everything if the decedent died without a spouse.
- The decedent's parents inherit everything if the decedent died without a spouse or child. The decedent's siblings inherit everything if the decedent also died without a parent.
- The spouse inherits the first $335,000 worth of probate property plus 75% of the remainder if the decedent died without a child but was survived by a parent. The parent inherits the rest.
- The spouse inherits the first $251,000 worth of probate property plus 50% of the remainder if all of the decedent's children are also children of the spouse, but the spouse has children that are not children of the decedent. The decedent's children inherit the rest.
- The spouse inherits the first $167,000 worth of probate property plus 50% of the remainder if the any of the decedent's children are not children of the spouse. The decedent's children inherit the rest.
The amounts above are accurate for 2015 and change annually based on the consumer price index.
Once the remaining probate property is distributed, the probate case may be closed. The process for closing the probate depends on whether the probate is formal or informal. One year after closing the probate case, the personal representative is relieved of the obligation to handle and care for the probate property for the benefit of the creditors and beneficiaries.
Considering options for your home if you are worried about long-term care – By: Timothy P. Brynteson/0 Comments/in Articles, OBP News /by Valarie Roche
Many of our older clients are worried about two things – 1. Having the resources to afford long-term care, or qualifying for government assistance if they don't, typically Medicaid; and 2. They want to leave their house to their heirs if it is one of their primary assets. These concerns are true even for reasonably healthy individuals.
These concerns lead to questions of strategies for those who own their homes and wish to live there as long as possible, but are concerned that one, or both (if they are a couple) will need expensive, long-term care in either an assisted living facility or a nursing home. Is there a way to continue to own your home as long as possible, qualify for Medicaid AND make sure the family home is passed on to the children? The short answer is that it is difficult to accomplish this goal without giving up ownership and taking actions which require long-term planning. This brief article will not explore all the avenues to both preserve assets to pass on to heirs and minimize your "countable" assets in qualifying to Medicaid assistance, but will provide a brief discussion regarding the family home.
The most common strategy many people will employ is to transfer ownership of the home to a child, but continue to live in the home. While this strategy can sometimes "work" – there are several potential problems with this course of action. First, Medicaid utilizes a look-back period for assets that were transferred within 5 years of a person applying for Medicaid. This means that if you transfer ownership of your home to a child (or children) and need to apply for Medicaid within 5 years of the transfer, Medicaid will impose a penalty period during which you will not be eligible to receive benefits. The period is calculated by dividing the value of the assets transferred by the average monthly cost of long term care in the state to arrive at the number of months you will be ineligible. Worse, the penalty period will begin running on the first day you start receiving services and would be eligible for Medicaid, but for the transfer.
The second potential problem, even if the 5 year look-back period isn't an issue, is that you give up ownership of your home and it is now owned by someone else. While this can often work out just fine, sometimes we can't always control events in our children's lives. Events such as lawsuits, accidents, divorce and the loss of a job may put their ownership of "your" house in jeopardy.
You should be very careful in considering options for your home if you are worried about needing long-term care and talk with an attorney specializing in such matters before taking steps on your own.
Tim Brynteson is a partner with Otis, Bedingfield and Peters LLC in Loveland. Tim's practice emphasizes on business transactions, real estate, business succession planning, estate planning, probate administration, and tax controversies and can be reached at 970-663-7300 or firstname.lastname@example.com.
Otis, Bedingfield & Peters, LLC Welcomes Attorney Lia Szasz/0 Comments/in OBP News /by Valarie Roche
High court's wetlands opinion could be game changer By: John Kolanz/0 Comments/in Articles, OBP News, Otis, Bedingfield & Peters, LLC /by Valarie Roche
Chalk one up for property rights. The U.S. Supreme Court just changed the playing field for wetland permitting, notably tipping the balance toward landowners and developers seeking clarification of whether their planned activities require Army Corps of Engineers authorization. Moreover, in somewhat of a rarity in environmental cases, the court did so unanimously.
The Clean Water Act requires a landowner to obtain a Corps permit before working in "waters of the United States," a phrase that defines the reach of the Act. Contrary to what one might expect, it often is not clear whether a property contains such waters. Therefore, the Corps has long provided property owners Approved Jurisdictional Determinations that state the agency's definitive position on whether a project area contains protected waters.
If the Corps determines that a planned project area does not contain protected waters (a negative JD), the project can proceed without a permit. A negative JD generally gives the property owner a five-year "safe harbor" for work in the evaluated area. However, if the Corps determines that the area contains protected waters (a positive JD), the landowner typically seeks Corps authorization before proceeding.
In this case, a company in Minnesota sought to expand its existing peat-mining operation to nearby lands. Before doing so, it requested an Approved JD from the Corps for certain wetlands in the expansion area. The Corps issued a positive JD based on the wetlands' "significant nexus" to a river some 120 miles away. Moreover, the Corps indicated to the company that the required permitting process would take years and be very expensive.
Corps regulations specifically allow a party to appeal an Approved JD to a higher level within the Corps. The company pursued such an appeal, but the Corps affirmed its original determination. The company then sought review of the Approved JD by a court.
For years, courts have supported the Corps' position that Approved JDs are not judicially reviewable. This recently began to change, causing inconsistencies among the lower courts. The Supreme Court accepted this case to definitively resolve the issue.
The authority of a court to hear such an appeal turns in part on whether the agency action at issue — here, the Approved JD — has legal consequences. The Corps has long argued that Approved JDs effectively have no legal consequences because landowners still have the options of applying for a permit and appealing any unsatisfactory results, or proceeding without a permit on the theory that the Corps' Approved JD is faulty.
All eight Supreme Court justices (the late Antonin Scalia would have made it nine) rejected the Corps' position, finding the agency's articulated options inadequate. The court observed that getting a permit can be time-consuming and expensive, citing a study from 1999 showing that permits, such as the one required here, take an average of 788 days and $271,596 to obtain. (These figures have likely risen significantly since then.) Moreover, a positive JD deprives landowners of the five-year safe harbor, exposing them to potential civil penalties of up to $37,500 per day, and even higher criminal fines and imprisonment. The court found these to be tangible legal consequences that make Approved JDs appropriate for judicial review.
The Corps' response to this decision is difficult to predict. Since the Clean Water Act does not require the Corps to issue Approved JDs, the agency could simply stop the practice. However, one justice warned the Corps about such a move.
In a concurring opinion, Justice Anthony Kennedy stated that the Clean Water Act, especially without the JD procedure, raises "troubling questions regarding the government's power to cast doubt on the full use and enjoyment of private property throughout the nation." In other words, dropping the practice of providing Approved JDs may prompt heightened scrutiny of the Corps' authority under the Act. The court will likely soon have an opportunity to scrutinize the Corps' Clean Water Act authority when, as most expect, it reviews a controversial rule defining which "waters" the Act protects.
Assuming the Corps continues its practice of issuing Approved JDs, this decision will change the dynamics between the Corps and landowners. Landowners will gain leverage in the JD process. The prospect of a resource-consuming judicial appeal will make the Corps less likely to push the envelope on JDs and more likely to seek common ground. Landowners should carefully consider the legal implications of this case, and how it ties into other recent Clean Water Act developments, before discussing planned projects with the Corps.
John Kolanz is a partner with Otis, Bedingfield and Peters LLC in Loveland. He focuses on environmental matters and can be reached at 970-663-7300 or email@example.com.
What is a trademark? And how is it different from a copyright? By: Shannan de Jesús/0 Comments/in Articles, OBP News /by Valarie Roche
If you have a creative side, or have recently opened a business, you might want to know how you can safeguard your hard work from others who may try to ride on your coattails or improperly copy your efforts. When you want to profit from your creative endeavors, protecting your intellectual property can be as important as protecting your personal property. "Intellectual property (IP) refers to creations of the mind, such as inventions; literary and artistic works; designs; and symbols, names, and images used in commerce."[i] Below is a brief introduction to two kinds of IP: trademarks and copyrights, their differences, and how they might help protect you.
Trademarks can be found almost any place – on business signs (Sears®), restaurant menus (Big Mac®), drink labels (Coke®), home appliances (GE®), children's toys (Fisher-Price®), and fashion accessories (Cole Haan®), to name a few. Basically, a trademark is a recognizable design used to identify goods or services. The legal definition of a trademark is "a word, phrase, logo, or other graphic symbol used by a manufacturer or seller to distinguish its product or products from those of others."[ii] In the marketplace, they are the bottle shape, lettering style, and colors that help consumers distinguish Coke® from Pepsi® before they have even tasted the two drinks. Recently, trademarks have also come to be sounds (the Intel Tune, MGM Lion, and Harlem Globetrotter's theme[iii]) and smells. Have you stepped into a Verizon Wireless store recently? Was there a "flowery musk scent" when you walked in? That scent was registered with the United States Patent and Trademark Office (USPTO) on October 7, 2014, to help distinguish Verizon® from other communications retailers.[iv] A combination of the things that comprise a trademark may also be used to identify the goods or services you offer as belonging to you or your company, rather than your competitors.
Obtaining a trademark registration puts your home state – or "the world" if you acquire a federal registration – on notice that you are using your trademark and intend to defend and protect it from unauthorized use. Trademarks are critical to separating your goods and services from those of your competitors. If a customer tries your pizza and thinks it's good, you want them to remember that they liked it and purchase it again. A trademark can help your customers quickly identify your pizza out of an entire aisle of frozen foods in the supermarket. In addition, your trademark helps your customers distinguish your tasty pizza from the inferior ones, just by looking at the package. Finally, a federal registration can pave the way for recovering damages against someone who may infringe on your rights in the future.
Before you start using your trademark, you should take steps to make sure that no one is using a mark like it – to make sure you are not infringing on someone else's rights. An attorney who is familiar with trademark clearance searches can help you determine whether someone else is already using a trademark similar to the one you want to use. Why does it matter? Because anyone who is currently using a mark that is the same as or substantially similar to yours may oppose registration of your mark, may sue you for infringement, and may obtain an injunction requiring you to stop using your mark (potentially meaning a lot of time and money lost).
On the flip side, once you decide on the trademark you want to use, it is important to think about how to protect it. The easiest ways to protect your trademark are by registering and policing it. Trademarks may be registered within your state, nationally, and even in some other countries. Where you want your goods or services to be recognized is important when deciding where you should seek registration. If you are a small business owner and never plan to expand outside your state, you may want to consider only a state trademark registration. If you plan to "go big," however, a federal registration may be right for you. Policing your mark means making sure that no one else is using your mark or one that is confusingly similar. It can also mean making sure that people aren't unknowingly drinking Pepsi® when they asked for Coke® . Policing your mark is important for maintaining your registration and defending any future lawsuits. You can do this yourself, or an attorney can help you.
While trademarks are used to identify the source of a particular good or service, copyrights protect original artwork, books, songs, architecture, movies, choreography, computer software, and more. Copyrights protect how a creative idea is expressed, but not the idea itself. By definition, copyrights protect "original works of authorship fixed in a tangible medium of expression."[v] In other words, you cannot copyright your idea unless you put it in some form that can be touched and redistributed.
As an "author" (the creator of a work that can be copyrighted), you obtain a basic common-law copyright from the moment your work is "fixed." However, only the parts of your work that are original will be covered. Multiple people can obtain basic copyrights in their own portrayals of the same subject. The predictable plot of a romantic comedy movie is not copyrightable, but (assuming no infringement has occurred) each writer's individual movie script is.
In addition to owning the original work you have created, a copyright owner also has the exclusive right to control how the work is used: to reproduce it; create derivative works; distribute it; publicly perform or display a literary, musical, dramatic, choreographic, pantomime, motion picture, or other audiovisual work; and publicly perform a sound recording by means of digital audio transmission. This means, for example, you can write and play a song in public, but no one else can play your song without your permission. However, another musician may like your song, add their own style to it, and make it their "own." You can create a bronze sculpture of a family, but another artist can legally create his or her own bronze sculpture of the family, too. This is why copyright registration is so important.
If you want to sue someone for infringing on your rights in the future, your work must be registered with the U.S. Copyright Office. Whether your work is registered with the U.S. Copyright Office also determines what damages you can recover if your lawsuit is successful. Additionally, not every country recognizes U.S. copyrights, so if you want to send your work abroad, you should check the Copyright Office circulars or consult an attorney to determine what your rights will be in other countries and how best to protect them.
Trademarks and copyrights can be instrumental in protecting both your business and your work product. If you are interested in securing a trademark or copyright, or have one that you need help with, contact the lawyers at Otis, Bedingfield & Peters, LLC today.
[i] http://www.wipo.int/about-ip/en/
[ii] Black's Law Dictionary, 2d Pocket Ed.
[iii] http://mentalfloss.com/article/12341/8-sounds-are-trademarked
[iv] USPTO Reg. No. 4618936.
[v] http://www.copyright.gov/help/faq/faq-general.html#what
Otis, Bedingfield & Peters, LLC congratulates Lee J. Morehead on becoming president of the Weld County Bar Association/0 Comments/in OBP News, Otis, Bedingfield & Peters, LLC, Press Releases /by Valarie Roche
Otis, Bedingfield & Peters, LLC is proud to announce that on June 1, 2016 attorney Lee J. Morehead will become president of the Weld County Bar Association.
The Weld County Bar Association is a professional organization serving attorneys that live or work in Weld County, Colorado. The WCBA was first formed in the late 1800s, and held its first annual banquet in 1913. Initially consisting of three members, the WCBA now has over 250 members.
"I am excited for the opportunity to serve as the President of the Weld County Bar Association. I look forward to building on the great work of our past presidents by assisting our members in improving their practices, supporting the justice system, and helping the community obtain legal services," said Lee Morehead.
Mr. Morehead's practice at Otis, Bedingfield & Peters, LLC focuses on complex real estate, business and probate litigation, and oil and gas matters.
Otis, Bedingfield & Peters, LLC provides real estate and business law services throughout Northern Colorado. OBP has 14 attorneys serving its two offices in Greeley and Loveland. For more information, please visit www.nocoattorneys.com.
The First Decision in Forming a Business: What Type of Entity? By: Corey Moore/0 Comments/in Articles, OBP News, Otis, Bedingfield & Peters, LLC /by Valarie Roche
Choosing the appropriate entity for a new business is not as easy as one might think. Most people tend to gravitate towards a limited liability company, or LLC, for its relative ease of formation and asset protection, however there are various other entities that can be beneficial for an emerging business. The various entity types, including C and S corporations, LLCs, and partnerships all have aspects that can be useful to a new business and should be examined before selecting an entity.
Businesses with Multiple Owners
If the new business entity will have multiple owners with different rights and interests when it comes to control, income, business losses, or assets upon liquidation, ownership rights may need to be structured differently for each owner.
If the new entity is a C or S corporation, ownership is limited to company issued stock and those owning the majority of outstanding stock control the business, whereas partnerships and LLCs are flexible and can customize and define control and interests through the entity's operating agreement. The ability to customize LLCs and partnerships can allow the owners to set up a business structure that can take into account the differences each owner may bring to the business.
Earnings Bailout Potential
Further, it is important for the new business owners to fully understand the earnings bailout potential of various entities. With S corporations, LLCs, and partnerships, it is fairly easy to remove earnings from the business and pass them on to the owners. In this case the profits generated by the business are taxed directly to the owners, so the distribution of profits in the form of dividends or partnership distributions will not carry tax consequences for the entity. However, when a C corporation distributes earning to owners, or shareholders, in the form of dividends, the dividend distribution is not deductible to the corporation. Instead, it is double taxed, once to the entity and once to the owner, which can be a huge hit against company profits. This tax trap can be avoided if the shareholders are employed by the corporation and receive earnings in the form of taxable compensation. The compensation would then be deductible to the corporation, which results in a tax at shareholder level only.
Business Losses
A new entity can also benefit from utilizing losses generated by the business. The threshold issue is whether the losses should be retained by the entity or passed through to the owners. Losses generated by C corporations are retained in the business and can be carried backwards or forwards to be deducted against earned income. This can be a valuable tool in lowering the business's tax liability once the business makes a profit, but the shareholders never benefit from the losses of the business. In an S corporation, LLC, and partnership, losses can be passed through to the owners. For example, when losses are anticipated in the first year of the business, passing the losses on to the owners may generate tax advantages if the owners have other taxable income against which those losses can be offset.
Ability to Restructure
Additionally, the ability of an existing organization to restructure without being penalized can be a helpful tool for a business down the road. For a C corporation looking to restructure, the options are limited. If it converts to a partnership or LLC, the corporation will recognize gain on all its assets, and the shareholders will recognize gain on the liquidation of their stock, leading to tax liability. An S corporation and other pass through entities, on the other hand, can convert without triggering the type of gain and tax consequences you would see with a C corporation.
Estate Plan Integration
Although most people do not consider it when starting a business, it is also important to integrate a new business entity with the owners' estate plan. Owners may want to shift income to a lower tax bracket, freeze or slow down the growth of an estate, or utilize the annual gift tax exclusion. To make use of these options, LLCs and partnerships provide the best options and flexibility.
Potential of Sale
Finally, although most people will not think about it when beginning a business, it is important to consider the possibility of selling the business or going public. If the business is an S corporation, partnership, or LLC when the assets are sold, the gains realized on the sale of the assets are taxed to the owners in proportion to their interests in the business. In a C corporation there will be taxes levied on the proceeds at the corporate level and then upon distribution to the shareholders. The shareholders will pay capital gains tax on the difference between the amount they received in distribution and their individual basis in the corporation's stock. While there are ways for C corporations to mitigate their tax liability, it would be easier to sell a business if it was not a C corporation. However, if the company is funded with outside capital, as many emerging companies are these days, and the plan is to eventually go public, then a C corporation is the only option. The interests of outside investors and potential gain that can be found on the public market may trump any of the other concerns discussed above.
Deciding which type of entity to use for a new business venture may not be a difficult decision for some, but it is important to look at all the factors before creating the entity. The above discussion does not address every factor to consider nor is it a thorough discussion of the factors mentioned. The point is to make sure to fully analyze and understand how the choice of entity decision can help or hinder the goals of the business.
Congratulations to Tim Odil and Lee Morehead for being named one of Weld's Top 20 Under 40 for 2016!!/0 Comments/in OBP News /by Valarie Roche
Our Philosophy
At Otis, Bedingfield & Peters, LLC, we believe every client deserves the highest quality legal services from a law firm that is part of their community. We know we can't be everything to everyone everywhere. That's why we focus on providing only real estate law and business law services in the Northern Colorado region. Our commitment to real estate law and business law and our Northern Colorado community permeates everything we do. We value personal relationships, knowledge, integrity, trust and loyalty. Read More >>
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Star Trek - Armada 2
16th Nov, 2001
Mad Doc Software
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Genre: Real Time Strategy (RTS), Strategy
Platforms: PC (Microsoft Windows)
Star Trek: Armada II is a real time strategy video game published by Activision in 2001, based upon the Star Trek universe. The game was developed by Mad Doc Software. It is the sequel to Star Trek: Armada. Star Trek: Armada II was released by Activision a year after they acquired the full rights to all the franchise holding of the video game's franchise from Viacom. Like its predecessor, Armada II is set in the Star Trek: Th... Read More
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Anyway Murwarwi of Harare was convicted on his own plea of guilt to charges of smuggling.
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Pat waing
This article needs more links to other articles to help integrate it into the encyclopedia. (March 2013) (Learn how and when to remove this template message)
The pat waing (Burmese: ပတ်ဝိုင်း) is a set of 21 drums in a circle, traditional from Burma. The player sits in the middle of a horseshoe-shaped shell made of elaborately carved wood and decorated with gold leaf. The drums are played with the bare hands.
Originally known as the Saing Waing because the drums were hung on wooden planks (Saing meaning hung in Burmese and Waing meaning drums),[1] they are now generally referred to as Pat Waing, Hsaing waing only used when referring to the drums as part of an orchestra.
See also[edit]
- ^ "Music | Myanmar Traditional Culture, Myanmar Travel/Tour agent,Travel and Tours Agents in Mandalay, Myanmar Upper Land, Travel to Myanmar,Travel, Tour,". www.myanmarupperland.com. Archived from the original on 2016-06-20. Retrieved 2016-06-17.
- Burmese Encyclopedia, Vol. 4, P. 251 "Saing Saya" - printed in 1962
External links[edit]
|This Myanmar-related article is a stub. You can help Wikipedia by expanding it.