text:
A California Self Directed IRA LLC with "Checkbook Control" offers you the ability to use your retirement funds to make almost any type of investment, including real estate, on your own without requiring the consent of any custodian. Have an investment opportunity in California, such as real estate or precious metals that you would love to make with your IRA funds? Then the California Self Directed IRA LLC is your solution. In addition to the tremendous IRA benefits (tax-free gains, tax deductions, asset protection and estate planning), the California Self Directed IRA LLC allows you to invest tax-free in investments that you know and understand quickly and without custodian consent.
By using a California Self Directed IRA LLC with "checkbook control", you will gain the following advantages:
"Control": You will no longer have to get each investment approved by the custodian of your account. Instead, as manager of the California Self Directed IRA LLC, all decisions are truly yours. To make an investment, simply write a check and use the funds straight from your California Self Directed IRA LLC bank account.
For example, Beth has established a Self Directed IRA LLC. Beth's Traditional IRA care of the custodian is the sole member of the LLC and Beth will be appointed as manager of the LLC. Beth has opened her Self Directed IRA LLC bank account at a local bank in California. The name of Beth's Self-Directed IRA LLC is ABC LLC. Beth wishes to use her IRA funds to purchase a home from Jack, an unrelated third-party (non-disqualified person). Jack is anxious to close the transaction as soon as possible. With a "checkbook control" California Self Directed IRA LLC, Beth, as manager of the LLC, can simply write a check using the funds from the ABC LLC bank account or can wire the funds directly from the account to Jack. Beth, as manager of the LLC, no longer needs to seek the consent of the custodian before making the real estate purchase. With a regular Self Directed IRA without "checkbook control", Beth would likely not be able to make the real estate purchase since seeking custodian approval would have likely taken too much time.
Investment Opportunities: With a California Self-Directed IRA LLC, you will be able to invest in almost any type of investment opportunity that you discover, including: Real Estate in or outside the State of California (rentals, foreclosures, raw land, tax liens etc.), Private Businesses, Precious Metals, Hard Money & Peer to Peer Lending as well as stock and mutual funds; you're only limit is your imagination. The income and gains from these investments will flow back into your IRA tax-free.
Low Custodian Fees: A California Self-Directed IRA LLC "Checkbook Control" structure will help you save a significant amount of money on custodian fees. With a Self Directed IRA LLC with "checkbook control" you no longer have to pay excessive custodian fees based on account value and transaction fees as you would with a custodian controlled Self Directed IRA. Instead, with a "checkbook control" Self-Directed IRA LLC, an FDIC backed IRS approved passive custodian is used.
The custodian in the "checkbook control" Self Directed IRA LLC structure is referred to as a "passive" custodian largely because the custodian is not required to approve any IRA related investment and simply serves the role of satisfying IRS regulations. By using a Self Directed IRA LLC with "checkbook control" you can take advantage of all the benefits of self-directing your retirement assets without incurring excessive custodian fees and custodian created delays.
All the Passive Custodians we work with are FDIC backed and IRS approved. Once your custodian has transferred your retirement funds to the Passive Custodian, the Passive Custodian will immediately transfer your funds to your new California Self Directed IRA LLC bank account where you as manager of the LLC will have "Checkbook Control" over those funds.
Investments Made Quickly: With a California Self-Directed IRA LLC "Checkbook Control" structure, you, as manager of the IRA LLC, will have the power to act quickly on a potential investment opportunity. When you find an investment that you want to make with your IRA funds, as manager of the LLC, simply write a check or wire the funds straight from your California Self Directed IRA LLC bank account to make the investment. The Self Directed IRA allows you to eliminate the delays associated with an IRA custodian, enabling you to act quickly when the right investment opportunity presents itself.
Tax-Free Income & Gains: With a California Self Directed IRA LLC "Checkbook Control" structure, all income and gains from IRA investments will generally flow back to your IRA LLC tax-free. Because an LLC is treated as a pass-through entity for federal income tax purposes and the IRA, as the member of the LLC, is a tax-exempt party pursuant to Internal Revenue Code Section 408, all income and gains of the LLC will flow-through to the IRA tax-free!
All LLC established in the state of California or doing business in California are not subject to income tax but are subject to the $800 annual tax and a fee.
California Form 568 or 565 must be filed by the 15th day of the 3rd month after the close of the LLC's taxable year. The annual tax is due by the 15th day of the 3rd month of the taxable year, and is paid using Form 3522, Limited Liability Company Tax Voucher. In addition to the $800 minimum franchise fee, a California LLC, even if it owned by a self-directed IRA, must pay a fee if the California total income is equal to or greater than $250,000. The LLC must estimate the fee it will owe for the year and make an estimated fee payment:
If total LLC California Income is:
|Equal or over
|But not over
|The Fee is:
|And over
Note – these fees are in addition to the $800 minimum franchise fee if your California Self-Directed IRA LLC has income for the year in excess of $250,000.
In addition, an LLC treated as a partnership provides each member with a California Schedule K-1 that states the member's distributive share of the LLC's items of income, deductions, credits, property, payroll and sales. An LLC treated as a partnership files FTB 3832, Limited Liability Company Nonresident Members' Consent, with Form 568. FTB 3832 is signed by the nonresident individuals and foreign entity members to show their consent to California's jurisdiction to tax their distributive share of income attributable to California source. The LLC must complete Schedule T and pay the tax for every nonresident member who did not sign a FTB 3832.
The tax and accounting rules with respect to a California LLC are quite complex and accordingly it is advisable to consult with a California CPA or tax expert for specific information.
Limited Liability Protection: The State of California has enacted a statute that provides for the creation and governance of LLCs. In addition, The State of California allows an IRA to be a member/owner of an LLC.
By using a California Self-Directed IRA LLC with "Checkbook Control", your IRA will benefit from the limited liability protection afforded by using a California LLC. By using a California LLC, all your IRA assets held outside the LLC will be shielded from attack. This is especially important in the case of IRA real estate investments where many state statutes, including California impose an extended statute of limitation for claims arising from defects in the design or construction of improvements to real estate.
Asset & Creditor Protection: By using a California Self-Directed IRA LLC with "Checkbook Control", the IRA holder's IRA will be protected for up to $1 million in the case of personal bankruptcy. In addition, the State of California shields Traditional, but not Roth IRAs from creditors attack against the IRA holder outside of bankruptcy to the extent necessary to provide for the support of the judgment debtor when the judgment debtor retires and for the support of the spouse and dependents of the judgment debtor, taking into account all resources that are likely to be available for the support of the judgment debtor when the judgment debtor retires. Therefore, by using a California Self-Directed IRA LLC, a Traditional IRA will be generally protected against creditor attack against the IRA holder.


text:
This is used to switch between two PCs and one USB device or chain of devices. These switches are USB 2.0 compliant and are compatible with all USB 1.0, 1.1 and USB 2.0 devices. They can be switched manually or by hotkey.
Please note that as this switch is fitted with a USB type A connector to connect to your device, and two USB type B connectors to connect to your PCs, these switches can use standard USB cables on both the USB input and output.

subset: commoncrawl


text:
The true risks of a corn allergy hit home last week.
I awoke with the tell tale signs of a UTI. Thankfully, I recognized them and decided to get seen and tested ASAP. Urinalysis showed blood and the early stages of an infection. I was written a script, and sent on my way.
The pharmacist showed me the ingredients for the antibiotic of choice. Most of them were corn derived. The company that manufacturers is was closed for the evening. The compounding pharmacist said "We'll get back to you."
The next day, the antibiotic manufacturer didn't want to talk to me, because I'm not a doctor. No big deal, I was almost feeling better. I chugged water like crazy, rested, and waited for the compounding pharmacist.
The third day I did not feel well. The doctor called to see how I was doing. I told them, and they wanted to see me. They asked how long I'd been taking the antibiotic.
"You don't even have it yet?"
There was a sense of incredulity. Here is a simple to treat infection. One of the few that demands immediate treatment with an appropriate antibiotic. One that can be serious if left untreated. One that we have an appropriate medication for. Widely available. Well known.
And yet I, personally, could not access it.
I talked to the doctor for a long time. My options were to start the antibiotic, and ignore the corn. This would cause symptoms. The symptoms probably would not be life threatening. But, they would interfere with knowledge of whether or not the infection was responding to treatment. The medical community would not know if I was reacting to the antibiotic or the corn. I'd be dealing with 2 forms of physical stress. And it would lengthen my recovery time (the last I add in from experience. Corn causes intestinal inflammation, and I have digestive issues for weeks after accidentally ingesting it)
I could also be hospitalized for an IV infusion. This would bypass my digestive tract. It would probably avoid causing me much of a reaction, assuming they didn't use a corn based IV solution. (Yeah, I'd be checking each time. I'm sure the nurses would want to go on automatic, and be frustrated that they couldn't) It would cost a fortune. It's overkill for a run of the mill UTI.
I could wait, do nothing and lose a kidney.
We decided to start a different antibiotic, one that didn't have corn but was not specific. It would hopefully do *something* while we waited for the culture to come back with the exact strain of bacteria that had invaded my urinary tract.
By this time, my back hurt. That meant it had entered my kidney. We were frustrated that a "normal" person would have been almost through with their antibiotic course by this time, and relatively symptom free. I was getting worse, and not because I was obstinate or trying to ignore medical advice. I wanted help. They just didn't know how.
The pharmacist could not guarantee the brand, and the capsules could have corn in them though the drug itself, amoxicillin, was not adulterated. So I agreed to open the capsule, and take it in applesauce or another semi-liquid. The taste reminded me of the pink stuff I took when I was a kid, except that it didn't make my stomach clench and wasn't accompanied by a revolting bubblegum aftertaste. For future reference, antibiotics are better masked in carrot soup than applesauce.
The antibiotic worked for a few days. I woke up Monday feeling worse again, and shortly afterward the doctor's office called to say that the bacteria was resistant to amoxicillin. Then I got a hold of the compounding pharmacist, again, who apologized for taking so long and promised to get my Cipro by evening.
2 days on antibiotics, a week of frantic calls and office visits, and the only symptom still bothering me is an intermittent back pain and some nausea, which is common on antibiotics across the board. Kidney involvement is always risky, and permanent damage is a very real possibility.
All this simply because...there's corn in that. There's corn in everything, and no one knows it. Generally, I laugh. It's funny, people hear corn and they can't see the big picture. A little here, a little there. The FAAN calls it hypoallergenic. It's known by a thousand names. It has a myriad of uses, and growing. It took years to learn what I know to stay relatively safe. And yet, when I most need my knowledge, when it's necessary to turn to the medical community and work together for a solution, we're both lost. The pharmacist can't tell me what antibiotics might not have corn in them. The doctor can't find the information she needs to choose the best of a limited amount of pre-made corn free medications. And this time, my needs were simple. What happens next time?
Statistically, few people react to the excipients of drugs. I'm lucky. I'm just a statistic. One in a million. Insignificant. Unique.
But I exist. And I'd like to keep my kidneys, thank you very much.


text:
Get calling cards instantly on screen and by email
Phone Card
Looking for an international phone card for overseas calling from Turkey to Afghanistan - CELL? Comfi sells the best international calling cards that will make your connection with friends, relatives or colleagues profitable and impeccable.
We provide a wide range of international phone cards to call from Turkey to Afghanistan - CELL.
AT&T calling card is a secure, comfortable and easy way to reach recipient abroad. The main trait is the possibility to top up it. That means, you can put money to the account without purchasing a new calling card.
Also, this phone card has other merits.
The calling process is uncomplicated.
We're sincerely hoping to see you among our subscribers. We'll guarantee you high level of services and support in every step of using our international calls card. Our main goal is to make people closer to each other and provide good and reliable connection even if people are thousands of miles apart from each other.
Start using our international call cards right now and enjoy premium class phone connection around the planet!
Contact Us Online
"Excellent service. True minutes as advertised!"
"Thank you for the great rate!!!!! My husband is overseas & the kids and I now have the chance to talk to our loved one. We miss him so.
More testimonials


text:
We have 2,500 international students from over 130 countries studying a wide range of subjects in our safe and friendly city centre campus. Currently, we have 169 students from India on our campus studying a wide range of degrees.
Undergraduate applicants: Depending on score obtained in Class 12 English paper (typically, 75-85% and above), the Examination Board in India and the School at which you are applying to at Aston University, typically, you may be exempted from taking a SELT such as IELTS, TOEFL etc. These exemptions do not apply to Aston Medical School MBChB Programme.
Postgraduate applicants: Typically, you may be exempt from taking a SELT such as IELTS, TOEFL etc if you have: studied at a highly recognized institution and completed your entire education in English medium, have strong class 12th English paper score, have evidence of working in a multinational company where it is obvious that the daily language of communication is English.
For further information on our English Language Requirements please click here.
You can apply for Year 1 of an undergraduate degree after class 12 from either a National or State Examination Board.
Admissions tutors are looking for high marks in standard 10 and 12. The marks required vary depending on which Indian Board you studied and which subject you are applying to. In general, applicants should score in the range of 75-85% average as a minimum.
Some degree programmes, such as engineering, sciences and languages, require specific subject backgrounds. Others, including business and some social sciences, are appropriate for students from any previous subject combination.
You can apply for a 1 year Masters programme with an undergraduate degree from an overseas institution.
You should at least have a first class degree from an Indian university. The specific percentage requirement will vary depending on the course you are applying for at Aston and the Indian university which you have graduated from.
If you are applying for finance, engineering, science or social science based subjects; you must have studied a similar field in your undergraduate degree. There are a number of conversion programmes in business and management which are appropriate for students from any subject background.
You can apply for the MBA programme with an undergraduate degree, in any subject area, from an overseas institution and a minimum of three years post graduation managerial work experience. You should have at least a first class degree from an Indian university.
You can apply for a research degree programme with an undergraduate degree from an overseas institution.
Each of Aston's Schools of Study has a number of research groups with the potential to host PhD students. Research specialisms include finance, economics, marketing, organisational psychology, bioenergy, knowledge engineering, photonics, languages, biomedical sciences, neurosciences, health sciences and more.
You have to submit a detailed research proposal outlining your intended research topic, its objectives, proposed method of research and an indication of how the proposed research topic relates to previous work by other researchers. Find out more on Aston's Postgraduate research pages.
Tom can help you with your enquiries and advise you on the application process. He regularly visits India and more information about upcoming dates and locations you can find here. You can also get in touch with our local agents in India who can provide help and advice on your application at any time.
International (non-EU) students may apply for a 5% discount on tuition fees through our partnership with Aston Villa Football Club see more.
Aston University is pleased to offer Postgraduate Scholarships worth up to £5000 each to students holding exceptional results. Click here for full details.
Students studying at Aston University partner institutions are eligible for a 10% discount on tuition fees. Click here for full details.
Aston Alumni qualify for an automatic 20% discount on tuition fees. Click here for full details.
Available for all Aston LSS graduates who hold a First Class Aston undergraduate degree, the LSS Excellence Bursary provides an additional: 5% discount on your Masters Tuition Fees which complements the existing 20% Aston Graduate Discount. In total, the LSS Excellence Bursary and the Aston Graduate Discount amount to 25% off your Masters Tuition Fees reflecting our commitment to support the top undergraduate students in the School of Languages and Social Sciences. For confirmation and if you have any queries contact: firstname.lastname@example.com
We have many studentships and funded research opportunities available, including a scheme to launch 50 Prize Fellowships and Prize Studentships in celebration of our 50th year. Click here for full details.
Our MBA scholarships are designed to support talented applicants wishing to develop their skills and knowledge with the Aston MBA starting in 2017/18. See the full listing here.
In order to encourage a diverse mix of applicants and to award outstanding achievement from the highest calibre of students from around the world, we are pleased to offer the following regional scholarship of up to £6000 for 2017/8:
Students may be eligible for funding provided by our partners and external sources of funding. Click here for full details.
Browser does not support script.


text:
The eye can be examined with relative ease regarding both its function and its structure. A practical assessment includes the capability to relocate the orbit and the reaction of the pupil to light and lodging.
The function of the eye may be tested in numerous ways. The client might be asked to determine illuminated letter or objects of differing sizes on what is referred to as the Snellen chart.
Alternatively, the evaluation of the structural part of the eye may be made in a number of ways. Tension within the eyeball is determined by a "tonometer." In certain diseases, especially in glaucoma, the tension in the eyeball is increased markedly.
It must be well remembered that a client with an eye problem might have other problems. Frequently other physical conditions are main and impact the eye as a repercussion. The look of the eye can alert the doctor and the patient to troubles in some disturbances of other parts of the body even prior to other symptoms present themselves.
One's dependence on sight is emphasized when one deals with a possible or momentary irreversible loss of this crucial sense. When restorative measures are looked for, certain kinds of vision correction such as contact lenses or spectacles are prescribed.
On the other hand, some individuals are troubled with that they have some framed lenses or contact lenses in front of their eyes.
For this factor, advanced surgical operations were developed to motivate decreased utilization of contact lenses or glasses. Among which is the now popular LASIK eye surgery.
Basically, LASIK eye surgical treatment is the short-term for "Laser-Assisted In Situ Keratomileusis." Like its tangible equivalent, LASIK eye surgery is another type of vision correction. The only difference is that my response with this type of surgery, one's vision is fixed completely.
With LASIK eye surgery, the refractive errors in the cornea are completely transformed. This can be done utilizing an "excimer laser."
The main function of this surgical treatment is to create a threadlike, rounded "flap" in the cornea using a blade called "microkeratome." In a series of unfolding and laser processing, the cornea is lastly reformed, enabling better the eye to direct more light into the retina.
Popularity vs. Disadvantages
Amidst the growing appeal of LASIK eye surgical treatment, there are still disadvantages that individuals should understand. Most likely, the main reason this type of eye surgical treatment has actually ended up being well accepted is since most of its cases had actually been effective.
However, in spite of its success, there are still some downsides. Here is the list:
1. It is Read More Here an operation used to the most delicate part of the eye
Due to the fact that LASIK eye surgery includes the operation of the retina, which is one of the most delicate portions of the eye, many people state that the operation can be really dangerous.
In other words, a basic mistake could nearly cause an individual's lifetime loss of sight. Hence, it is very important to consider many factors before choosing whether LASIK eye surgical treatment is the ideal restorative check it out measure one needs to go through.
2. It is not a perfect treatment
LASIK eye surgery may fix your vision however it does not necessarily mean that it can offer you a twenty-twenty. Even if analytical reports reveal that 70% of the clients might have 20/20 vision, this does not necessarily imply they have ideal vision.
Given all these things, it can be deduced that, in spite of the appeal of the operation, LASIK may not constantly be the perfect eye surgical treatment the way the majority of people see it
Alternatively, the evaluation of the structural part of the eye may be made in numerous ways. It ought to be well kept in mind that a client with an eye problem may have other issues. Often other physical conditions are primary and affect the eye as a repercussion. The look of the eye can alert the doctor and the client to difficulties in some disruptions of other parts of the body even before other symptoms present themselves.
Like its concrete counterpart, LASIK eye surgery is another kind of vision correction.
Two Features Individuals Do Not Really Know Concerning LASIK Eye Medical Procedure
The eye can be examined with relative ease regarding both its function and its structure. A practical assessment includes the capability to relocate the orbit and the reaction of the pupil to light and lodging.


text:
SuperPride The Event
The Premier Urban Retreat Event
Click Here to Be There and be Involved.
Superpride SuperPages
Urban LGBT Classifieds, Dating, Sell/Buy Items, Club Listings, And More
The LGBT Artist Lounge
The Best of the Best in Urban LGBT Arts. Includuding Music, Art,Design and more.
Welcome to LGBT Prides and Parties
SuperPride is the premier LGBT cultural event bringing the Lifestyle and essence of The urban LGBT Experience Worldwide.
We Honor and Promote the Ball Scene and Ballroom Culture in all of our events as well as serving as an Official Honor Organization of Any and All Legally Wedded LGBT couples.
Last but not least you know we SLAY in the Arts. Therefore the arts are featured here. If you sing, rap, dance, create in anyway. Find them and Be Listed HERE!
Next Steps...
Please Join our Mailing List to Keep Up to date on all SuperPride Info.


text:
Last night, I was watching Anthony Bourdain's Parts Unknown show about Massachusetts. Much of the program was about the heroin and drug abuse problem in rural Greenfield Massachusetts. It's a shocking state of affairs when a formerly prosperous rural area now has a heroin problem and a heroin related crime problem. Local businesses were robbed incessantly. It was really shocking to hear!
The community has come together to face this problem, but the root cause of this situation is the loss of all the manufacturing jobs in that city. There's no opportunities for the people. There's a loss of hope. There's no opportunities and no prosperity. And it's happened all over this country.
A few decades ago, Greenfield, MA was a town with mills, factories and foundry's creating a robust and prosperous work environment in that region. ALL of these factories went away, part of the dwindling manufacturing base of America. It's a story happening all over this country and Washington DC is ignoring it! It's a huge, huge problem!
I saw the same thing a few years ago in a small town in South Texas. You would think a
small town in southern Texas would be crime-free, a place where people don't even lock their doors. Well, you would be very
wrong. It's the same story here too: no jobs, no money, drug abuse, drug trade, drug
crime and violence. It's shockingly bad.
Listen Washington, you've watched the industrial might of this country hallowed out by foreign countries and foreign companies! This blame can be placed on a number of administrations including the current one. Maybe nothing could be done in the past, but now costs have sky-rocketed in China and their big advantage is nearly gone. In fact, there's already a trickle of jobs returning to America. One thing holding a rush of manufacturers back to the US: high corporate tax rates.
It's high time to act to bring back jobs from overseas.
How to bring back jobs?? One very good way is to reduce corporate taxes that penalize companies who might want to repatriate jobs. I've written about this before here. The massive and over-compensated bureaucracy in Washington hasn't noticed that every country in the world now has lower corporate tax rates than the US. It didn't use to be that way.
How far to reduce corporate tax rates? Answer: as much as it takes!! The OECD average tax rate is about 20%, and reducing our corporate tax rate to 15% would put our country on a level playing field with the most competitive and successful nations on earth, ie., Singapore and Ireland. Why would this work? Because taxes are just another expense for businesses, so lower expenses (taxes) gives businessmen an incentive to re-examine bringing back their operations to this country. That's the beauty of Capitalism: businessmen will respond to financial incentives. Since the tax burden on many companies would fall, prices for some goods could decline too.
There's a school of thought that there shouldn't be a corporate tax at all. Why? Because money spent by consumers has already been taxed once, so why tax it again? Why double-tax that flow of money? And a lower corporate tax rate should be extended to individuals filing their taxes as S-Corp or LLC (rather than the INCREASING the tax rate of 40% demanded by Obama). Obama foolishly ignored the Republicans who warned about this. You see, small upstart businesses create the most jobs in the country, and persons starting a new business are likely to be filing as an S-Corp or LLC. If small businesses create the most jobs, why are we not trying to encourage small businesses too?? Why are the Democrats so ignorant about this?
And we should be reducing regulation not increasing it like the Democratic administration keeps trying to do. ObamaCare is a prime example. Nearly everything else the Democrats want would also hurt business: cap and trade, equal pay legislation, higher taxes, and higher regulation on banks and businesses. It all must be reversed too.


text:
October 28, 2016
We had a great week. I hope the new homework plan worked out for your child. A reminder, you need to sign your student's agenda after they have read their 20 minutes for the day.
The kids got a break from Vocabulary this week. We will pick it up next week with a test on Friday.
They didn't get a break from the multiplication facts test. PLEASE study with or have your kids hop on math magician to practice their facts. It is important for them to have them memorized. It only gets harder from here if they don't know them. We also worked on inequalities, unknown numbers in multiplication and patterns. Next week we will work on graphing and more multiplication review.
Our Fall Festival is on Monday 10/31. We will have pumpkin activities and a book character parade. Your child is welcome to dress up as their favorite character from a book. Please be sure to send in any donations you signed up for. The signup genius is linked under USEFUL LINKS so take a look if you need a reminder. I look forward to seeing some of you when you come volunteer. We still need 2 more donated pumpkins. Please sign up if you can.
In Writing, we worked on our Spooky Stories. The students did a great job using descriptive words and imagery in their stories. Next week we will do opinion writing.
We started a government unit in Social Studies. We will be learning about the election process, local and federal government, citizens and the 3 branches of the government over the next couple weeks.
I have updated my wish list. The most pressing need is Headphones for listening to reading. I have NONE. School doesn't provide them. They are a great tool for listening to reading during ELA center time.
Don't forget to collect and send in your Box Tops!
Leave a Reply.


text:
Mark Story
Mark Story: Is he really the guy?
An open letter to University of Kentucky President Lee Todd:
Re: What appears to be the impending hiring by UK of John Calipari as its men's basketball coach.
The present athletics administration at the University of Kentucky has never seemed especially adept at conducting thorough background checks on major coaching hires.
In 2002, Kentucky found itself on NCAA probation in football. Yet UK went out and hired a new football coach (Rich Brooks) without even checking to see whether that coach had a history of NCAA violations in his past (he did).
Then, in 2007, Kentucky was seeking to fill its men's basketball head coaching position. Which only happens to be one of the most high-profile jobs in all of American sports.
In filling this vital public relations-oriented job, UK's background check failed to identify that it was offering the position to a prickly introvert (Billy Gillispie) prone to extreme mood swings.
Given the past performance, Dr. Todd, you'll forgive me for being skeptical that the background check UK will run on John Calipari will actually ask the questions that need to be raised.
So, Dr. Todd, let's address some of the questions you better have asked of Calipari before giving him the keys to our state's signature college sports program.
Question One: Who is William "Worldwide Wes" Wesley and what role does he play in Calipari's recruiting?
The short answer is that Wesley is a behind-the-scenes figure believed in recent years to have "steered" high-profile recruits Derrick Rose and Tyreke Evans to Memphis.
Wesley's ties to Calipari go back to the recruitment of former Memphis star Dajuan Wagner (the son of former Louisville player Milt Wagner). Wesley was Dajuan's godfather.
"Worldwide Wes" is one of the more enigmatic figures in all of basketball. Nobody seems to know what exactly to make of him.
In June, 2006, GQ magazine ran an article on Wesley headlined "Is This The Most Powerful Man In Sports?"
He's said to be a Detroit-area mortgage broker. "Worldwide Wes" pulled Ron Artest out of the "Malice in the Palace" fight. He is also said to be tight with Michael Jordan and LeBron James.
The general consensus in basketball circles seems to be that "Worldwide Wes" uses his influence to get in with young, star basketball players for the benefit of Nike.
In GQ, Calipari is quoted as saying that "Worldwide Wes" is a "goodwill ambassador to the University of Memphis program."
Now, maybe there is nothing wrong with this relationship. Or maybe "Worldwide Wes" and his tie with Calipari are the next big recruiting scandal waiting to explode.
With your legacy at UK at stake, Dr. Todd, are you sure that's a risk worth running?
Question Two: What kind of discipline exists inside a John Calipari-run program?
You'll recall in 2002, Dr. Todd, all the local angst that was created during the Team Turmoil season.
That season, Kentucky had two players get in a fight (over a girl, apparently) on the team plane and two underage UK players get busted for trying to use fake IDs to get into a local club.
It all had the locals in a tizzy.
Well, compared to what's gone on among the players at Memphis, that kind of stuff seems quaint.
In 2005, a Memphis reserve was charged with soliciting a prostitute.
Two UM players were charged in September 2007 with inciting a riot and disorderly conduct outside a Beale Street night spot (source: ESPN.com). The charges were later dropped after the two completed an eight-week anger management program.
A Memphis player was accused in Feb., 2008, of hitting his ex-girlfriend (with an open hand) in an early-morning confrontation (source: Feb. 7, 2008, Associated Press). The charge was later dropped.
When Calipari took his team to Alabama-Birmingham after the latter incident, a fan held up a sign that read, "at UAB, we beat Memphis, not our girls."
When the Kentucky Wildcats go on the road in future seasons, Dr. Todd, are those the kind of signs you want to see?
Question Three: What exactly is the relationship between Calipari-coached players and agents?
As is well known, Calipari's 1996 Final Four team at Massachusetts was forced by the NCAA to "vacate" its tournament results because star center Marcus Camby was being paid by an agent.
Calipari's sympathizers always point out that the coach was not found personally culpable in the UMass scandal.
Which is true.
But wouldn't you think a coach who had been "victimized" by such a scenario would be especially vigilant that another such case not happen on his watch?
In a lawsuit that was filed and then quickly withdrawn in 2006, a would-be agent alleged he paid almost $50,000 (source: Nov. 21, 2006, Memphis Commercial Appeal) to former Memphis forward Shawne Williams when the star was playing college basketball.
The would-be agent was apparently (and understandably) miffed when Williams signed with a different representative when it came time to start his pro career.
After the suit was dropped, no consequences were forthcoming.
But, Dr. Todd, you might want to ask yourself if there is a pattern at work.
In fact, you might want to ask Calipari why the Memphis Commercial Appeal asked in that same Nov., 21, 2006, column why a man "with known connections to agents" was "regularly showing up at practices" during the 2005-06 Memphis season.
We'll end, Dr. Todd, with some questions you ought to be asking yourself.
Like what is the all-fire hurry in this coaching search? After Billy Donovan said no the last time, you rushed and made a colossal hiring mistake.
Now, you are flirting with hiring a coach whose background screams out for a thorough investigation, and it appears you are closing the deal in three days.
You do remember, Dr. Todd, that you are the president of the University of Kentucky? That's the Kentucky that got a one-year suspension in men's basketball in the 1950s; was on probation in football in the 1960s.
That's the Kentucky that hit the daily double of cheating by being on probation in both football and men's basketball at the same time in the 1970s. The Kentucky that had a different kind of daily double in the 1980s with not one, but two embarrassing men's basketball scandals in the decade.
Then, as the late 1990s turned into the 2000s, Kentucky got itself on probation again in football.
Back then, Dr. Todd, you talked often about being the president who was going to end UK's cycle of one major sports scandal a decade.
Is the hire you are about to make consistent with that goal?
Kentucky's choice isn't hire John Calipari or never win big again.
There are several coaches who I believe are available right now — Sean Miller; Travis Ford; maybe Thad Matta or even the best coach in the country, Tom Izzo — who are capable of winning at Kentucky at the level UK wants to win.
No, Dr. Todd, the question here is whether Kentucky is back to trying to win at all costs or whether it is going to try to win with honor.
If it's the latter, Dr. Todd, can you really hire John Calipari?


text:
Patriotic Christmas Party
Join us, Tuesday December 8th for Christmas/Holiday celebration.
Location: AFP office – 924 N. State St., Lockport
7:00 pm – 9:00 PM
There will be free food and drinks.
Please RSVP So we know how much food to get 🙂
You do not need the ticket to get in.
We are just using the eventbright sight to get a count.


text:
Hasselblad H4X with 80MP IQ280 Digital Back and 80mm f/2.8 HC Lens
Other great features include a 90 degree eye-level ultra-bright viewfinder with 3.1x image magnification, instant focus confirmation so that one does not have to check their focus after each shot, a 3.2" 1.15MP touch screen LCD, and 8 programmable profiles. The technical quality of this camera is without compromise. The sensor is over twice the capture area of the largest 35mm DSLR sensors and the touch screen allows for easy panning, browsing, and zooming up to 400%. This camera is the best tool to use when image size, quality, and detail are essential.
The Hasselblad 80mm f/2.8 is the standard lens for the H system. The high-performance design ensures great color correction, a flat image plane, and low distortion. The wide aperture facilitates photography in poor light and provides a bright viewfinder image.


text:
It's been a rough two weeks and the question of where God is in the midst of all this has cropped up a lot more these few weeks. Hearing my mom ask the question of why did God allow this to happen has fired up the same question in me. It's tough to see mom in a lot of pain and it's tougher still to have some of these questions running through my head & heart whilst having to assure mom of God's Presence.
Despite the questioning I have a number of things that I can give thanks to Him for even though things have been rough:
- I'm thankful that mom wasn't hurt that bad. From what my dad has told me about her fall I'm thankful that she didn't suffer anything far worse. It's already bad enough to have to suffer through a closed-fracture but in the bigger picture I believe God watched over mom and protected her.
- I'm thankful that the doctors were able to prescribe a painkiller that was safe for mom to use.
- I'm thankful for all the people in my church and my subzone who rallied around me & my family. A few of us from my subzone met up on Thursday night to pray for my mom and other family members of the leadership who were going through struggles in the area of health.
- I'm thankful that the orthopedic doctors were able to look at mom's arm to confirm that it was set properly.
- I'm thankful for answered prayer cos' my mom's creatinine levels are back to normal and also my subzone member Tau Fei's mom's blood pressure went down to normal too as a result of Thursday's prayer meet. Tau Fei's mom is scheduled for a knee operation on the 3rd of September so do pray for her.
I suppose the way I've been dealing with these questions is to replace the questioning with thanksgiving. The question of why in suffering doesn't have a simple answer. Some say it's just the fallen nature of the world we live in and I've learnt more & more that there is truth in that. I still pray a whole lot to God and I talk to Him daily about stuff and somehow having Him listen helps me get through the tougher moments in life. Many times we try to shape God in our image and expect many things of Him that isn't really Him. I've been listening to a lot of Ravi Zacharias lately and it hit me very hard that instead of making the truth relevant to us; we are actually supposed to learn how to make ourselves relevant to the truth instead. That was quite a revelation and I realise that we all have misconceptions of God because we've not been taught well or more likely we form an image of God based on our own ideas & experiences in life.
I'm thankful that the question why bothers me far less now. Why? Because the why of my life has already been answered. Why am I here? To live a life in worship & communion with the Father and through that relationship I am to share His love with others. It doesn't mean I don't question the whys of suffering… but it does mean that I am learning how to get through dark & painful times knowing that there is always hope in God. It is that hope that helps us to continue to be encouragers and to be positive even though our world may be falling apart. A life of dependence on God is not weakness. It is strength.
I end today's post with a quote from an interview with Ravi Zacharias on his book "Has Christianity Failed You?" which I am planning to get.
In surrendering you win. In dying you live.
And that's exactly what it's all about. We fight so much and so hard sometimes that we forget Jesus' call to us is to just surrender and to take up His yoke which is a whole lot lighter than the yoke of the world.


text:
Create an Account - Increase your productivity, customize your experience, and engage in information you care about.
The holiday season is upon us and if you're celebrating with a drink, the Lombard Police Department has a message for you: Drive Sober or Get Pulled Over.
Due to the increase in drunk driving-related fatalities around the holidays each year, law enforcement agencies across America will be actively searching for and arresting drunk drivers from and into the New Year.
Seat belt law violators will also be a focus as far too many still die because they failed to take the simple step of buckling up every time they get in a vehicle.
"It's time for all drivers to get the message," said Lombard Police Chief Raymond Byrne. "Drunk driving is a choice you make, and when you make that choice, people get hurt or die. That's why we're joining with the Illinois Department of Transportation, the Illinois State Police and law enforcement throughout Illinois and the nation to share the message: Drive Sober or Get Pulled Over."
Traffic Safety Unit Officer Paula Rojas said, "The safest way to get home is to drive sober or catch a ride with a sober designated driver. All it takes is a little planning. If you plan on drinking at a holiday party or at a restaurant, plan ahead and hand the keys over to a sober friend, call a taxi, or take public transportation."
In addition, seat belt law violators will receive a ticket – no exceptions. Click It or Ticket applies to the back seat, too. Illinois law says you have to buckle up, no matter where you're sitting.
In 2013, 10,076 people were killed in drunk driving crashes in the U.S., almost a third of all traffic fatalities. Of the 10,076 people who were killed in impaired driving crashes in 2013, 65 percent were the drunk drivers themselves. Those 6,515 drunk drivers planned on making it to their destinations, but they didn't.
"We can't stand to see this tragic loss of life again and again," added Rojas. "The hardest part of the job is making that house call and telling a family that their loved one is gone because someone chose to drink and drive. That's why we will show zero tolerance for drunk drivers on the road. Please find a safe and sober ride home."
Lombard drivers, please follow these tips to keep the holidays safe and happy: • Even one drink can impair your judgment and increase the risk of getting arrested for driving drunk – or worse, the risk of having a crash. • If you will be drinking, plan ahead; designate a sober driver before the party begins. Don't drive.• If you have been drinking, do not drive. Call a taxi, phone a sober friend or family member or use public transportation.
The recent law enforcement crackdown is coordinated by the Illinois Department of Transportation as part of the statewide Drive Sober or Get Pulled Over and Click It or Ticket campaigns.


text:
Dane Knote, 25
Dane Edward Knote, 25, of rural South Whitley, died Wednesday evening, Oct. 30, 2013.He was born Feb. 6, 1988, in Columbia City, a son of Ernest J. and Linda L. (Graham) Knote. His formative years were spent in Cleveland Township, Whitley County. He attended Whitko High School.Surviving relatives include his daughter, Kloei Denise Day of Akron; his parents, Ernest and Linda Knote of South Whitley; two brothers, Jack Britt of South Whitley and Rodney Knote of Austin, Texas; a sister, Terrie Ross of Columbia City; and grandmothers, Lula Knote of Huntington and Velta Dickey of Bakersfield Calif.He was preceded in death by grandfathers, Jack Knote, Bobby Graham and Charles Alvin Dickey.The funeral service will be held at 1:30 p.m. Monday at Smith & Sons Miller Chapel, South Whitley. The burial will be in Star of Hope Cemetery, Huntington. The visitation will be from 2 to 5 p.m. Sunday at the funeral home.Preferred memorials are to the final expense account payable to Smith & Sons Funeral Homes. Condolences may be sent www.smithandsonsfuneralhome.com.


text:
My hypothesis is that oil being priced in Dollars is a major component of the Dollar being the reserve currency of the world, not the only component of this phenomena my gut feeling without empirical study is that it about 33.33 percent of it.
I would say that the recycling of dollars by OPEC(etc) buying US bonds helps support the bond market/stock market, and less so the buying of weapons as important components of this concept which I think especially the bond market aspect of it allows the US to borrow more money to run it's government and creates virtuous circles in several areas.
I believe systems are made up of many components and can not be defined by one thing but rather systems are made up of many interrelated moving parts. although it is possible to point out important aspects or major elements of a system like the pricing of oil in dollars relationship to the dollar as the reserve currency of the world.
My hypothesis was challenged by a customer in the cab. It turns out to be a good thing as I will read more about this theory of mine and flesh it out later.
My cab customer thought it was irrelevant what currency oil was priced in.
If any of you have an opinion as to whether the pricing of oil in dollars is relevant or not to the Dollar as reserve currency please post your opinion in comments section.


text:
Embarking on a personal injury claim can seem daunting, especially given the amount of misinformation out there regarding the process.
You might not know where to begin or what legal options are available to you.
Instead of trying to field your way through this on your own, it is best to hire a personal injury attorney who can effectively navigate you through the process and ensure you receive maximum compensation for your injuries.
First, let us dispel some of the most common myths about personal injury legal advice.
Common Myths About Personal Injury Legal Advice
You Need To Pay Your Attorney a Retainer Up-Front
This is actually one of the biggest and most damaging falsehoods out there.
Putting a personal injury lawyer on retainer is a very common myth. The fact is that many personal injury law firms operate on a contingency fee basis, which means they will not collect legal fees unless they win your case.
Doing so makes justice accessible to all accident victims, rather than only those who are able to afford it.
Your Lawyer Can Tell You How Much Compensation You Will Receive
Your attorney will be able to give you a general estimate or idea of how much your case might be worth, but it would be impossible for any attorney to tell you what you will receive through litigation or negotiations.
Every case is unique, with its own set of circumstances, so what an attorney was able to achieve for one client will differ from what you might be able to receive.
Any lawyer who claims to be able to tell you exactly how much you will receive is not being honest.
To Settle Your Case, You Have To Go To Court
Surprisingly, most personal injury cases never go to trial. In fact, only 2% of civil suits are tried before the courts.
This is because trials are risky and expensive, so it is in the best interests of both parties to negotiate, or even hire a mediator as a neutral third party to help facilitate these meetings.
If There Is One Accident, You Will Have Only One Lawsuit
Many types of accidents can often yield more than one lawsuit. For example, a motor vehicle accident can result in court action against the at-fault party, your accident benefits insurer, and perhaps one against your long-term disability insurer.
Never assume that one accident means you can only file one lawsuit.
You Can Take Time Deciding Whether or Not You Want To Sue
All states have what is known as a statute of limitations, providing accident victims a window of opportunity during which they are able to make a claim.
Once it expires, you will forever lose this chance, so it is important not to take time making this crucial decision, especially if you are facing mounting medical expenses and cannot risk not receiving compensation.
You Do Not Need a Lawyer
Having a lawyer is not required, but choosing not to have one is a major gamble. You will be dealing with insurance adjusters, who are often ruthless in tearing apart cases, all on your own.
Given your lack of experience in dealing with insurance companies, it will be difficult to achieve a reasonable settlement without an attorney.
Personal injury attorneys have the experience and familiarity with the law that others do not, providing a great advantage that you should not neglect to seek.
You Get More Than One Chance to Settle a Case
Once your case settles or a verdict is entered by the court, you will not be able to revisit it.
If it turns out that the compensation you received is nowhere near enough to cover the costs associated with your injury, you will not get another chance to ask for more.
This is it.
Make the most out of this once chance and get the quality legal representation you need to achieve the best possible results.
It Might Be At Least 5 Years Before You See a Dime of Compensation
While some cases can take longer than others, most are resolved much sooner than 5 years. The average time frame is between 2 and 4 years, but it truly all depends on the specifics of your particular case.
Remember, there is no such thing as one-size-fits-all when it comes to personal injury lawsuits.
Some cases are incredibly straightforward and might reach a resolution in a short amount of time, while others are more complex or involve large sums of money.
You can only receive compensation for physical injuries: Injuries are not just physical, so compensation appropriately covers more than just the physical aspect of them.
You can be compensated for the emotional and psychological aspect of your injuries, including depression, anxiety, and difficulty sleeping.
Personal Injury Claims Are Generally Frivolous
This is one of the biggest myths. People often believe we live in a society that is trigger happy when it comes to lawsuits, but the reality is that most claims are brought by people who have suffered legitimate injuries in accidents caused by the negligence of others.
If these lawsuits were largely frivolous, personal injury attorneys would not risk their livelihoods by accepting cases on a contingency fee basis.
Did we miss something that didn't answer a question? Check out our Frequently Asked Question page.
Greenville, MS Personal Injury Attorneys
At Harris Law Firm, PLLC, we have advocated for injury victims for over 30 years, fighting tooth and nail to hold reckless and negligent individuals accountable for their actions and obtain the compensation our clients deserve.
Our legal team's long history in the legal field has exposed us to nearly every type of personal injury case imaginable and, with this vast experience and knowledge we have accumulated, we are capable of taking on any case, regardless of its complexities.
To get started on your case today, call us at 877-714-4171 to schedule a free consultation.


text:
The Last Black Man
Summer blockbuster season has become a time to witness The End. Ends of cities, ends of civilizations, ends of worlds (and the rare ends of universes). This year's summer box office has had and will have no shortage of apocalypses, with a long list of films featuring the ends of worlds and exciting new replacements … Continue reading
It's Dark and Earth is Hot
Yes, this is a post on Climate Change, known less euphemistically as "Global Warming." In case you're wondering at this juncture why a post on climate change would show up within this blog's (loose) nebula of topics, don't worry: the hook is coming. But first I need to clear the air about the issue at … Continue reading
The Time Machine: Life as an Afrofuturist
"To be a Black activist is to be a futurist." I wrote these words while penning a failed essay for a science fiction digest. I was trying to find a way to relate my personal love for science fiction and my Blackness. The essay was meant to be a literary gumbo of references to my … Continue reading
The Breakthrough
It finally happened. Eighty-five years after the Academy of Motion Picture Arts and Sciences began recognizing leaders in the still-developing field of film, it finally happened. An honest, painful, but ultimately cathartic film about slavery with a Black director and Black lead actors won Hollywood's highest award, the first time a "Black" movie did so. … Continue reading
Speak Not In Mournful Numbers
It's Black history month. You know what that means: elementary classrooms all across this nation of ours will be inculcating in the impressionable youth names like Martin Luther King, Jr., Rosa Park, Marcus Garvey, and Thurgood Marshall. A diverse group of talented individuals that make up approximately 13% of the country will be reduced to … Continue reading
Exegeezus: In Defense of "Yeezus"
Every visionary is, by definition, part prophet. "Everybody feel a way about K, but at least they feel something," was Kanye's Delphic moment, a quotation that accurately assessed a mercurial career arc that at the time was still in its infancy. The particular quotation in question was found on "Bring Me Down," a relatively low-key … Continue reading
40 Acres and a Cubicle
Writing is kind of like fishing in the middle of an ocean. When the fish are there, things go along, well…swimmingly. When the fish aren't there, things quickly go to hell. You can go around and look for the fish, and certainly find some. But eventually the vastness of the ocean of your potential becomes … Continue reading
Everything Has Changed & Nothing Has Changed
"When it comes to the economy, when it comes to inequality, when it comes to wealth, when it comes to the challenges that inner cities experience, [Martin Luther King, Jr.] would say that we have not made as much progress as the civil and social progress that we've made, and that it's not enough just … Continue reading
To the Deelishises…
To the Deelishises, Boots, and Buckys (Flavor of Love); The Omorosas (The Apprentice), Corals(The Real World), and Taneishas (Bad Girl's Club);The Atlanta "housewives" (Bravo), Basketball "Wives (VH1), and girlfriends, jump-offs, baby mommas or whatever other term given to these loosely delineated relationships of VH1's Love and Hip hop Atlanta: There is no doubt your affiliation … Continue reading


text:
Call Of The Wild: Adam Kubert on ORIGIN II
In 2001, Marvel peeled back the curtain to real the true story of Wolverine in the limited series Origin. And now in 2013, they're tearing the curtain off completely.
Debuting on Christmas Eve December 24th, Origin II sees Marvel revisiting the early days of the man who would become Wolverine and charting for the first time his teenage years: feral, rebellious and alone. The young man formerly known as Jamie Howlett has taken up with a pack of wolves, but this isn't The Jungle Book; instead, it's more akin to the desolate survivalist dramas of Jack London, Call of the Wild and White Fang. Like those stories, Origin II is set in the wild white countryside of Canada but in this case the animal and the human aren't two separate individuals but one mutant man.
Origin II is coming to comic shelves via writer Kieron Gillen and Adam Kubert. Newsarama interviewed Gillen back in July about his plans for the series, and now we track down Kubert. Kubert is following in the footsteps of his younger brother Andy whom illustrated the first Origin volume, but isn't trying to become his brother. Adam, the older Kubert brother, comes to Origin II with much more of a history with Wolverin than his brother – he did runs on the hero's series both with Larry Hama back in the 1990s as well as Jason Aaron on several occasions, as well as drawing him extensively on various X-Men titles. Newsarama spoke with Kubert by phone from one of the classrooms at the Kubert School he runs with his brother, talking about Wolverine, drawing him like he's never done before, and the allowances and creative freedom Marvel gave to tell the best story possible.
Newsarama: Let's start with an easy one, Adam: what are you working on today?
Adam Kubert: I'm working on the second half of Origin II #2.
Nrama: Have you found your groove for drawing this miniseries, or are you still having things come up in the script that surprises you?
Kubert: I can't say much without spoiling anything, but there are always things that come up. Whenever I read a script, it scares the crap out of me because there's always stuff I have to draw that I'm not familiar with. In Origin II it took some time to figure out what a younger version of Wolverine should look like. I had to research carnivals from the early 1900's... clothing... etc.
One thing I've really enjoyed is how flexible Marvel has been on Origin II. Kieron wrote a 20 page script for the first issue, and Nick Lowe said if I wanted to that I could push it to 30. I asked him "Are you sure you want me to do it?" And when Nick said yes I was like "Wow!" So I extended it to 26 pages... it didn't feel right to take it any further. Those six extra pages allowed me to expand on some key moments.
This isn't just me patting myself on the back; but when people read Origin II I think they will really like it. This is an eye-opening and completely different series.
Everyone involved is super excited for the series and are bringing their A game.... starting with Kieron. The guy's a genius. The first issue is so simple and so complex at the same time. I'm telling you... you're going to care about these characters! Editors Nick Lowe and Jeanine Schaefer are great great people to work with as well. Frank Martin is doing the coloring and is giving the book a very painterly look. Together we're trying something a little different while still respecting the look of the source material. I'm giving Frank pencils and inks – the figures are rendered in ink while the backgrounds remain in pencil. And Frank's doing a fantastic job. If I were giving this guy an eBay rating, it would be an A++++. [laughs]
Nrama: Before we go deeper, I wanted to ask you about coming onto this project. I know you're offered a variety of things, but what made this something you wanted to do?
Kubert: It's an awesome character, an awesome story and an awesome opportunity. It also keys off of what my brother Andy did with the first Origin, and when this new series came about Marvel thought it good to keep it in the family.
Nrama: When I talked with Kieron Gillen about this, he noted some strong literary ties to this going back to the Jack London novels. You said in an interviewfor MTV Geek that you went out to the Museum of Natural History in New York to do some live drawings of wolves and bears, so what all are you pulling from to get your feet under you on this?
Kubert: Kieron is a research hound and he suggested a couple of places I could look towards for inspiration. He mentioned the London books, so I rented the film version of White Fang –
Nrama: The one with Ethan Hawke?
Kubert: Yes. That gave me a lot of insight into what he was thinking. And as you said, I went to the Museum of Natural History to draw animals because the first issue of Origin II centers around a wolf pack and polar bears, which is ultra cool.
I pulled from all sorts of places to gear up for Origin II. I read through Andy's Origin to re-familiarize myself with the content, watched White Fang and as far as actually drawing is concerned there's nothing better than Google Images for anything and everything. I type in wolf, and we're off; it takes some time to get accustomed to drawing wolves to make sure they don't look like german shepherds or anything else. So I took some time to gear up, and then jumped into the pages and picked up the rest as I went.
Nrama: Adam, you've done several runs on the Wolverine series and also drawn him extensively in your X-Men work. But drawing him here – a very young Wolverine – how did you pull back the layers to show him younger?
Kubert: That's a really good question. After I finished the first issue, I went back and realized I drew Wolverine the way I always draw Wolverine --- which is too old here. So I went back redrew all the faces in the first issue to make him look younger.
I wanted to make him a bit more handsome, think Hugh Jackman as a teenager, to give the readers a good looking younger Wolverine.
Nrama: I'm talking to you today while you're at the Kubert School. For drawing comics, do you have a drawing station at both home and school?
Kubert: I have a set-up at home and school. At home I tool around on pages on nights and weekends, but I'm at the school five days a week.
Nrama: What's it like living and breathing, teaching and drawing, in a school built for comics?
Kubert: This place has garnered a tremendous amount of respect in the comics community since it opened and my focus is to continue to live up to that level of respect. Most people in comics have heard of the Kubert School and see it as sort of a boot camp for comics work. It's a very difficult school with a grueling program... and Andy and I plan to keep it that way.
Nrama: The long list of notable alumni from Adam Warren to Rick Veitch to Amanda Conner says a lot about what the students, but what do you get out of being around these budding artists and experienced artists/teachers?
Kubert: I think I get as much out of being here as they do. Not only energy-wise, but I look at these guys paying thousands of dollars to learn what I already know and it's heartening. If ever I take what I do for granted, all I have to do is think of the students here... their drive, motivation, commitment..... It's infectious. We all have something in common here... we love to draw!
As far as my process goes, I've actually learned to draw faster by working with my students. And that's helped me out tremendously.
For teaching, one thing I tell my students is that I'm not a professional teacher. It's as much their responsibility to sponge what they can from me as it is for me to disseminate what I know to them. It's a two way street. There's a healthy give and take relationship in the classroom that I think is very beneficial to the students.
Nrama: Creating comics seems like a pretty solitary job working from home, so just the idea of living in the same town, being in school five days a week with a group of people who want to do the same thing you do must be pretty invigorating for everyone.
Kubert: Definitely. Attending the Kubert School is all about being around like-minded people. For me I can compare it to going to Comic-Con International: San Diego. I love conventions for the energy they have. I like interacting with the fans and pros because we all love the same thing. So for me coming to the school is energizing.... and I really like that.


text:
Fathers Day is almost upon us.
June is the month when most families in America celebrate one special day with cookouts, fireworks and presents to honor the man they admire and respect for his loving care and concern.
Dad`s the man who kisses his wife and kids goodbye each morning as he leaves for work and hugs them upon his return. He`s the guy who in most instances provides for his family`s welfare, adds to their fun and enjoyment and supports their education and healthcare needs.
He is `father` to some, `dad` to most and above all the man his family believes can always be trusted and relied on.
But what about those families who are not as fortunate to have such an ideal father? What about those millions of homes, for example, that will be filled with anxiety, confusion and pain on Fathers Day because the so-called `man of the house` is a terrible alcoholic or drug addict. What does the family do then?
In his new book, `When Two Loves Collide,` award-winning author William G. Borchert writes about just such a father, a man suffering from the disease of alcoholism, who brings misery and resentment into his family through his drinking "but then goes on to find a solution to his own problem and healing for his family.
The author tells the heroic tale of a highly decorated Army surgeon during World War II, Captain John Mooney, Jr., who drinks and takes drugs to kill the pain of his own wounds so he can operate on and save thousands of dying soldiers in battles all across Europe. He comes home not realizing he`s addicted to alcohol and drugs.
Dr. Mooney marries a beautiful Georgia nurse named Dorothy Carolyn Riggs who also loves to party. Soon their passionate love for each other begins to collide with their passionate love for their addictions. It creates chaos in their lives and seriously impacts their three young sons. Many times the children are whisked away from their parents drunken brawls by loving neighbors until the uproar is over.
`When Two Loves Collide` exposes the painful truth of how the diseases of alcoholism and drug addiction can affect families. But the book also dramatically depicts the hopeful and wonderful side of recovery when not only the addict gets well but also his or her family.
On the verge of losing his surgical skills, his lucrative medical practice and his family, Dr. John Mooney is arrested and sent to prison on felony drug charges for writing illegal prescriptions to himself for narcotics. There behind bars, the shamed physician finds sobriety through a 12-Step program and brings the miracle of recovery and redemption home to his wife. Together they go on to save thousands of other alcoholics and their families.
Dr. Mooney`s oldest son, Al Mooney, who today is a doctor himself, recalls in the book the day his father came home from prison and began making amends to his family.
"Dad came upstairs as my brothers and I were getting ready to go to bed," explained the oldest Mooney son who was about ten at the time. He had us all climb into my bed and said he needed to talk to us about something. I don`t remember all the details of what he said, except that it was the first believable conversation I`ve ever had with my dad in my whole life.
He told us he had been in prison, something my mother had kept secret from us. He said he had a disease called alcoholism that had gotten him into a whole lot of trouble.
But now he found something called Alcoholics Anonymous and it was helping him get well.
"My father said he was now much closer to God Who was really helping him do the right thing," the son continued. "Then he apologized and reached out with his finger and poked each one of us "Jimmy, Bobby and myself "in the chest near our hearts. He told us how much God loves us all and can make everything much better."
While addicts can find help in AA, all families impacted by the disease can find help through a program called Al-Anon. There is also a program called Alateen for younger children. These time-honored 12-step programs assure their members that reaching out to others who faced similar experiences is the key to recovering from the effects of alcoholism on the family.
The author of `When Two Loves Collide` also suggested that families contact The National Council on Alcoholism and Drug Dependency for more information and help. The book can be purchased in most book stores or through Amazon.com, www.Willingway.com or www.WilliamBorchert.com.


text: Antoon Pardon wrote: > I have been looking for pexpect. The links I find like > http://pexpect.sourceforge.net all end up at > http://www.noah.org/wiki/Pexpect which produces a 404 not > found problem. > > Does someone know the current location? > > maybe they removed the distribution so you may use "subprocess" :o) JM


text:
Senior-level hires and promotions for the week of March 14, 2016
Suzette Espinosa Fuentes has been promoted to vice president of communication at the Adrienne Arsht Center for the Performing Arts of Miami-Dade County. Fuentes has a bachelor's in communication and English from the University of Miami.
City National Bank has made the following moves:
▪ Nicholas Bustle has been promoted to wholesale banking executive. He previously was executive vice president and head of the private client group at the bank.
▪ Douglas Sawer has been hired to replace Bustle as private client group director. He previously was senior vice president-market executive and fiduciary banking at Gibraltar Private Bank & Trust.
▪ Will Davies has been promoted to director of strategy. Previously, he was corporate banking executive, overseeing the bank's corporate banking division.
Todd Battaglia has been named CEO of Meg Green & Associates, a wealth management firm based in Aventura. He was named a partner in the firm in 2002. Battaglia has a bachelor's in economics from Hobart College and an MBA from the University of Rochester.
Lisa Z. Kauffman has been named executive vice president and chief marketing officer at Perry Ellis International Inc. Most recently, she was the CMO at Celebrity Cruises under the Royal Caribbean Cruises Ltd. umbrella.
Jonathan Holzer has been named a project executive in the southeast regional office of Plaza Construction in Miami. Previously, he was director of project management at the Cumming Corp. in the Los Angeles area. Holzer has a bachelor's in economics from Syracuse University.
Tiffany S. Davis has been named general manager of Bahia Mar Fort Lauderdale Beach, a DoubleTree by Hilton. Most recently she was general manager of Hilton Key Largo.
Dolores Calicchio was named vice president of human resources at Noven. Previously, she was vice president of human resources at Carnival Cruise Line.
Cynthia McFarlane has been named chief strategy officer and managing partner at Newlink. She previously was chief executive officer, Latin America and U.S. Multicultural, at Saatchi & Saatchi. McFarlane has a bachelor's in business from the Universidad APEC, Santo Domingo.
This column lists high-level promotions of director and above of executives based in South Florida. Send items, including job immediately previous to the new one; educational background; and jpegs of head shots, to email@example.com.
Mover's spotlight
Name: Diana Salinas.
New position: Chief compliance and ethics officer at Mount Sinai Medical Center.
From: She most recently was chief compliance, ethics and privacy officer at Fremont Rideout Health Group in Yuba City, California.
Also: Before that, she was with Jackson Health System, where she was chief compliance and ethics officer.
Education: Salinas has a bachelor's in psychology from Florida International University and a J.D. from the University of Miami.
Best advice ever received: To be happy in life, one must always be subject to change. I've applied this motto to my personal and professional life, which has allowed me to keep pace with changes, especially in healthcare which is a dynamic forever-changing environment.
Choices for Spotlight are made from promotions sent to firstname.lastname@example.com.


text:
The latest find in the Numero Group's eclectic Eccentric Soul series — The Prix Label — drops today. I hope you're saving your pennies, cause this one, like its predecessors, is the red hotness.
Returning to Colmbus, OH, the site of Numero Group's first Eccentric Soul release (2004's The Capsoul Label), the reissue label mines the long lost archives of the tiny '70s soul imprint, Prix, digging up some homegrown r&b that has until now been long ignored outside 0f the most absolute regional completest circles.
If you liked what your heard on the Capsoul release, check out The Prix Label to see what the competition was up to on the other side of town. This is the real Soul business.
Related: Numero Group 014 :: Grand Bahama Goombay
Related: Eccentric Soul :: Twinight's Lunar Rotation
Elsewhere: Visit Gorilla vs. Bear and check out additional tracks off the Prix Label release.
MP3: Mitch Mitchell-Gene King :: Never Walk Out On You
MP3: OFS Unlimited :: Mystic
Amazon: Eccentric Soul – The Prix Label
www.numerogroup.com ++ www.myspace.com/thenumerogroup
+ Download tunes via eMusic's 25 free MP3 no risk trial offer
+ Visit The Hype Machine for additional Eccentric Soul MP3s


text:
If I could help, I'll give you a good past continuous speaking activity. It is designed to help students understand the difference between simple past and past continuous. It is also great to get them talking and using role-play activities.
Here are the instructions:
- Put the students in groups of 2-5.
- Give them two sentences.
- Have the groups act out each sentence in front of the class. (They can speak, it's not charades)
The sentences are similar, but one uses past continuous and the other uses simple past. Here are some examples:
- They were dancing when the DJ played country music.
- They danced when the DJ played country music.
In this case, the group needs to show in the first example the people were dancing before, and in the second example, they started to dance when the country music started.
They can improvise and show how the people in the first sentence hate country music and stop dancing, while in the second example the people love country music and hit the dance floor when it comes on.
This activity helps students understand how simple past and past continuous work together to show interruptions. It also gets them speaking, which is always nice.
By discussing each example, the students gain a better understanding of the differences between each sentence.
For past continuous lessons and tests, try these links:
Past Continuous Lesson
Past Continuous Test
For past continuous lessons and tests, try these links:
Past Continuous Lesson
Past Continuous Test
Past Continuous Music Ideas


text:
Zulutrade is forex singal provider who can help you to earn money using free forex signals where forex experts trade for you. Zulutrade is connected with forex broker Aaafx.
ZuluTrade Review
Signal provider ZuluTrade is provider that offers several free of charge services. Internet has many Forex signal providers. All Forex signal providers have different rules and regulations. Some take charges whereas others are totally free of cost. It combines Forex signals with a network of additional popular signal providers.
This company was started in 2006. The main aim of forex ZuluTrade is closing the space between the trading plans and information in the financial market. You can read more in Zulutrade Review This is done through the help of the experienced and professional traders who take trades into a different level. This is regarded as very helpful for any trader. Naturally, Zulu trade is a perfect place for the expert advisors and traders. A trader who has a desire of earning profits by doing trade even when they are asleep regards this to be a perfect place. Zulutrade is not forex broker but there is one forex broker which offers integrated Zulutrade platform – read AAAFx Zulutrade Review
How to use Zulutrade platform :
Tips of Zulu Trade
ZuluTrade offers benefits by establishing and expanding a consumer base by selling the schemes to the existing traders. In this procedure, the users will attain free of charge signals while the stage or the website will produce revenue by the rebates of the broker. To use this trade system, one should at first have a trade account with a Forex broker who participates in the Zulu trade.
The list consisting of names of brokers consists of iTradeFX, Forex.com, AvaFX and FXC. If the trade account is functional, the person can enjoy signals and auto trading at free of cost by utilizing the Zulu Trade. There are no affiliations between the Zulu trade and brokerage firms. Any Forex broker who wants their customers to enjoy the benefits of free trading can open a trading account at this particular stage. This company offers an option by which one can open a free account with a requirement of live account with the participating brokers.
For opening an account, first of all fill an application form and then send it through fax for further processing. The processing finishes in one whole day. Once the processing gets completed, they will suggest nearly $1000 for trial that remains for about fourteen days. The existing accounts of Zulu Trade are offered with same recommendation of nearly $1000 as the lowest. However, when a person wants to withdraw their profit, they can do so through their broker and not by the help of Zulu Trade.
The task of Zulu Trade is to connect a registered user to the trade signals. The navigation through the site is very simple. "My Account" is an important feature of Zulu Trade. This feature offers the management of providers and helps in viewing the trades that take place in trade account. One is also offered a way by which they can handle and limit the calls. It is prepared by setting a limit up to which a signal can take every time it one starts trading.
These things can be done by utilizing the "Margin Meter". Zulu Trade offers 24 hours support. If you find any difficulty with Forex signals, Zulu Trade offers assistance through either live chat or telephone. Sometimes, selecting the signal provider might be difficult, but depending on the needs, the service of Zulu Trade will help you make the perfect choice.
See top signal providers :
The advantages of ZuluTrade review are:
• Several signal providers
• Large numbers of brokers to select from
• No additional fees
The disadvantages of ZuluTrade review are:
• Volatile
• Stationary signal sources
With the availability of copy trading programs like eToro your investment amount remains to be the same and you can hand over the management responsibilities of funds present in the accounts to the traders whom you are copying. Many other topics related to forexop is written by me. Go down the page to view them.
If you have made commitment then you are left with little chances of alterations. If things are not acting as per your expectations then you are left with option of cancelling your copy and claim back the funds or the residual amounts.
Things are completely separate as you work with Zulutrade. Configure each element as present in the signal and then customize it on the basis of the size of the account and also depending on the tolerance level of risk. Set up with:
• Sizes of lots for each trade
• Losses of Stop in Maximum limit – minimize the downside risk
• Set limits for yourself – enjoy profit when you are willing
• Trades or lots in open form in maximum level
• Pairs of currencies that are permitted for trading and also the size of their lots
• Hours of trading restricted – Groups of traders are limited ads per the varied zones related to time
• Minimize the risk factor as you reduce the trading transactions involving trades with same currency
• Exotic pairs prone to risk or Commodities under block trading – You can trade easily with wider spreads and are of extreme volatile nature
Signal can be reversed by you. With the signal reversing sell become buying and significant vice versa changes are marked.
Why did you want to go for this? A detailed survey has revealed the fact that many traders perform inferior than the available chances. Rise and fall of the markets depend on their buying and selling. It is thus beneficial to walk in the opposite direction of theirs for earning better profits.
Mode in Automated Manner: If you are running out of time to go through the settings available in details then simply check out "automated mode". But select a setting of risk by employing the sliding bar and the remaining part will then be finished for you. The sizes of the lots will be calculated by the system by using the factors of leverage, balance present in the account and also the signals chosen by you.
You can have an idea regarding the performance of the account on the basis of simulation tool. But stay aware about the fact that this is done on the basis of the past available records and does not predict about the returns made in future days.
Management of Amounts
Always remember that you are managing money in Zulutrade entirely under the responsibility of yours. Balance in the accounts factorizes the trade signals, tolerance level of risks, leverage, and also the willing drawdown amount.
The page of your personal account gives an indication to you about the risk exposure in the form of the risk meter also known as call meter marginal. But according to me this device underestimates the risk factor in true manner.
Select the Size of the Lot
Choosing the lot of specified size is a rather difficult task. Much caution must be taken before deciding the size of the lot. Irrespective of the sizes of the accounts start trade with lot in micro size (1 lot in micro = standard lot of 1/100 equivalent to the currency units of 100,000). If you are not permitted by your broker to trade with single lot in micro units then change your broker. FXCM with low slippage works in well coordination with Zulutrade.
Suggestion: For money management purposes you may stick to follow an interesting rule: Check out the returns every month as made in pips to each of the providers and make an estimation of the average as calculated over six months. Simply calculate these numbers.
You can have a good indication about the probable swings in the balance in your account as available in a particular month.
This company is at present the biggest Forex trading signal source available online. ZuluTrade possess millions of existing accounts and several signal sources. If you design a trading method yourself, nothing can stop you from becoming a renowned signal provider and can generate commissions from the trades of other users. The large number of pips that have been made by the profitable systems is the first thing that people notice while navigating the performance page. There are at present 25 well-liked systems and there are many which are gaining profits and with the turn around trading there are more signals through which one can trade.
An impartial chart for the chosen time is displayed for every signal provider. This permits you to view the system performance which in turn helps in chossing signal providers. The statistics of basic trading system are also mentioned in the list and once you visit the system page you will find a history of trading. Trades located on existing accounts are indicated in such a manner that it offers a high confidence degree in the trading consequences.
The "Settings" tab located below the "My Account" is the place where the actions take place. This is the place where you organize the signal sources. You can arrange the lots for each trade and the several open lots for the whole account. One can also set the size of the lots. The sophisticated settings permit one to override the stop loss and gain settings of the signal provider. All of us have come across systems that lose money consistently. By overturning the purchase and selling signals, a bad performing system can theoretically return profits which are equal to the profitable system.
ZuluTrade provides some helpful features regarding risk management. The setting page consists of the Margin call meter which offers a guide. This guide will help you decide that whether the trade accounts is overleveraged. Solving issues with the help of Margin call meter can be regarded as an exercise in the trial method. Signal providers who utilize the dangerous trading plans are characterized in such a manner.
The greatest strength of ZuluTrade is its weakness. As anyone can play the role of a signal provider, one's trading gains depends on the trading skills of another person. The website is littered with a bad quality trading system and most of the systems are left unattended. Unfortunately, till now there is no way to filter the inactive signal providers. A signal provider can also get crashed and burnt off from a risk strategy along with the profits of the traders.
Though, there are many outstanding trading chances on ZuluTrade, a savvy trader can perform well here. With selecting the signal in a careful manner, one can make money even when they are sleeping. What does a trader need more? You can calculate the service of ZuluTrade at free of cost with the help of a demo account of 30 days.


text:
Author Notes: I had to work late the other night and needed to order some pizzas for my team. This was one a few recent strings of ordering-in for the office, so I decided to switch things up a bit by adding a white pizza to the roster. I'm pretty loyal to marinara, but I forgot how delicious a ricotta base can be. I thought I would try this at home and add some veggies. I opted for some onions and sweet potatoes and rounded the sweetness of both off with some thyme, garlic, and of course a little salt and pepper. It was easy, comforting, and balanced by a glass of red wine. {I guess working overtime pays off eventually.} —theicp
Serves: 8 slices
Pre-made pizza dough {I found that most grocery stores have pretty decent frozen dough that thaws well.}
Onion, roughly chopped
Sweet potato, peeled and chopped
1 1/2
cups Ricotta cheese
Cloves garlic, minced
tablespoon Thyme
1 1/2
cups Large, fresh balls of mozzarella, sliced in thin rounds
Olive oil
Kosher salt & pepper
- Preheat oven to 425 degrees.
- In a roasting pan, add your chopped sweet potatoes and chunks of onions. Drizzle a little olive oil and sprinkle a pinch or two of salt over the veggies and roast for about 20 minutes or until the vegetables are tender.
- Meanwhile, use cooking spray on a baking pan or pizza stone and roll out your dough, make sure the dough is evenly distributed across the pan.
- Next, create your base by mixing the ricotta, garlic, thyme, and some pinches of salt and pepper. Spread the ricotta on the dough – using as much as you need to cover the base.
- Next, add sliced mozzarella andn evenly top with the roasted onions and sweet potatoes.
- Put the pizza in the oven and bake for 20 minutes, or until the crust is crispy on the outside.
- Once the pizza is finished baking, top it off with a little drizzle of olive oil and sprinkle or two of pepper and thyme before serving.
More Great Recipes:
Pizza|Italian|Mozzarella|Potato|Sweet Potato/Yam|Thyme


text:
Are You Sure It's ERISA?
Imagine you are faced with a claim based on an alleged disabling condition that prevents an individual from working. You have a document from the employer that describes short-term disability benefits that the individual may be entitled to receive while unable to work. The document looks like a summary plan description and refers to the program as an employee benefit plan under the ERISA statutes. The employer files a Form 5550 annually with the Department of Labor and the IRS identifying it as an ERISA plan. It looks like ERISA, it sounds like ERISA, but is it really ERISA? Or is it in fact something else?
Attorneys handling ERISA claims should be aware that certain self-funded short-term payroll plans can appear remarkably, and deceivingly, like ERISA welfare benefit plans. If, however, the claim at issue is actually a compensation dispute related to payroll practices involving the employer's general assets as the source of payment, ERISA does not apply. In such cases, litigation in federal court is not an option, and state court claims, such as bad faith breach of contract, can come into play.
Courts have recognized that the "broadly worded" language of ERISA does not clearly delineate the statute's coverage, which defines an "employee welfare benefit plan" as:
- any plan, fund, or program which…is…established or maintained by an employer…for the purpose of providing for its participants or their beneficiaries, through the purchase of insurance or otherwise, (A) medical, surgical, or hospital care or benefits, or benefits in the event of sickness, accident, disability, [or] death… 29 U.S.C. § 1002(1).
Massachusetts v. Morash, 109 S. Ct. 1668, 1672 (1989); Cal. Div. of Labor Standards Enforcement v. Dillingham Constr., N.A., Inc., 117 S. Ct. 832, 837 (1997).
After ERISA was enacted, the Secretary of Labor, who is the official specifically charged with defining ERISA's "accounting, technical and trade" terms, promulgated a regulation that excluded "payroll practice" plans from ERISA's "employee welfare benefit plan" definition even though such plans are established by employers to provide medical, sickness and other benefits to employees, and appear to fall within ERISA's scope. See, Morash, 109 S. Ct. at 1674; Stern v. IBM Corp., 326 F.3d 1367, 1372-73 (11th Cir. 2003) (parties dealt with claims made under "a program [that] would clearly qualify as an ERISA plan but for its specific exemption by a reasonably justified regulation"); McMahon v. Digital Equip. Corp., 162 F.3d 28, 36 (1st Cir. 1998) ("[N]ot all plans that fall within the literal definition in § 1002(1) are included within the scope of ERISA, [such as] certain enumerated 'payroll practices …'"). The non-ERISA payroll practice plans cover situations relating to:
- Payment of an employee's normal compensation, out of the employer's general assets, on account of periods of time during which the employee is physically or mentally unable to perform his or her duties, or is otherwise absent for medical reasons…. 29 C.F.R. § 2510.3-1(b)(2).
According to the preamble to the regulation, such plans are exempt because, "although relating to benefits described in [section 3(1) of [ERISA]], [they] are more closely associated with normal wages or salary." 40 Fed. Reg. 34526 (Aug. 15, 1975). Bassiri v. Xerox Corp., 463 F.3d 927, 932 (9th Cir. 2006).
Whether a particular case involves an ERISA benefit plan or an exempt payroll practice is a question of fact that is determined by examining the surrounding facts and circumstances. McMahon, 162 F.3d at 36; Langley v. Daimler Chrysler Corp. 502 F.3d 475, 479 (6th Cir. 2007). To be exempt, a plan must meet the definition of payroll practice, including whether the plan pays an employee's "normal compensation" as a benefit. The Department of Labor chose to define "normal compensation" broadly; even if a short-term plan provides benefits that are less than an employee's full salary, it can be sufficient to constitute "normal compensation." See, e.g., Bassiri, 463 F.3d at 930-33 & n. 2 (court, giving deference to Department of Labor opinion letters, concluded that Xerox's disability plan providing 60 percent of employees' usual salary provided "normal compensation" under regulation definition); Butler v. Bank of Am., No. 3:06-CV-262-B, 2008 WL 1848426, at *2-3 (N.D. Tex. April 21, 2008) (finding employer's STD policy exempt from ERISA; payment of minimum of 75 percent of employee's base salary out of company's general assets sufficient to constitute "normal compensation").
The source of the funding for temporary benefits is a critical fact focused on by the Labor Department. For example, as long as the plan is funded entirely by the employer's general assets, the fact that they are paid from a third-party's bank account is immaterial. Bilheimer v. Fed Express Corp., No. 08-80420-CIV, 2009 WL 1324202, *3 (S.D. Fla. May 13, 2009); Walsh v. Life Ins. Co. of N.A., No. 06-10845-GAO, 2007 WL 2343657, *5 (D. Mass. Aug. 15, 2007). If, however, a plan is partially funded by an insurance policy rather than the employer's general assets, or an employer receives reimbursement for payments it makes from an outside source, it will likely be deemed an ERISA plan. McMahon, 162 F.2d at 37; Butler, 2008 WL 1848426, at *3.
Payments made by an employer pursuant to a short-term payroll practice must be made on account of periods of time during which the employee is "physically or mentally unable to perform his or her duties" to fall within the regulation, and can include short term vacation plans, disability plans, sickness or accident plans, and others.
The fact that a document describing a benefits program refers to the program as "non-ERISA," or lacks an explanation of ERISA appeal rights, can be considered in the evaluation. The way a plan is actually implemented can be considered, including whether benefits are paid in the same manner as salaries, and whether benefits end if an employee is terminated:
- Xerox's LTD Plan more closely resembles salary: The payments come in regular paychecks, in an amount tied to the employee's salary and not to the variable performance of a fund. And, like salary, LTD Plan benefits end upon termination.See Scott v. Gulf Oil Corp., 754 F.2d 1499, 1503 (9th Cir. 1985) (noting that payroll practices end upon termination);see also Department of Labor, Opinion 96-16A, 1996 ERISA LEXIS 28, at *6 (Aug. 27, 1996) (finding that disability plan was not a "payroll practice" because, inter alia, the payroll practices exception is "not intended to apply to arrangements that continue cash payments to individuals…after the individuals have ceased to be considered employees….."). Bassiri, 463 F.3d at 932.
Finally, the actions of the employer establishing the plan do not control whether a plan is an ERISA plan or a non-ERISA payroll practice. "[M]ere labeling by a plan sponsor or administrator is not determinative on whether a plan is governed by ERISA." Langley, 502 F.3d at 481. Indeed, a plan description document can contain citations to ERISA, include a description of the employee's ERISA rights, be filed as an ERISA plan with the IRS and Labor Department, be administered by a third-party insurance company, and an employer can even tell its employees that ERISA applies, but if the program meets the payroll practice regulatory definition and the facts so support, it will be regarded as a non-ERISA payroll practice, and not an ERISA benefit plan:
- The way in which an employer characterizes its plan may be one factor, among others, in determining ERISA coverage. Nevertheless, even if IBM has treated the Program as an ERISA plan with respect to government filings, its mere labeling of the plan should not determine whether ERISA applies. Allowing this could lead to a form of "regulation shopping." Where, as here, an employer pays an employee's normal compensation for periods of mental or physical disability entirely from its general assets, the program constitutes an exempted payroll practice under 29 C.F.R. § 2510.3-1(b) and not an ERISA plan.
Stern, 326 F.3d at 1374 (citations omitted); see also, Carmouche v. MEMC Pasadena, Inc., No. 06-2074, 2008 WL 2838474, *12 n. 2 (S.D. Tex. July 21, 2008).
Ultimately, these specific short-term benefit plans are preempted from ERISA coverage because they fall outside the primary purposes of ERISA. Congress enacted ERISA to prohibit employers from mismanaging monies they accumulate to fund employee benefits, and also to prohibit them from failing to pay such benefits due to employees from the accumulated funds. Extensive reporting, disclosure, and fiduciary duty requirements are imposed on employers to ensure that benefit funds are not dissipated through poor management. The short-term plans at issue in the payroll practice regulation are not vulnerable to either of these dangers. They are occasional, temporary benefits paid from an employer's general assets, so there is no benefit fund to abuse or mismanage, and no special risk of loss or nonpayment of funds. Accordingly, there is no need to impose the stringent ERISA requirements on employers with respect to such plans.
[1] Chevron USA, Inc. v. Natural Resources Defense Counsel, Inc., 104 S. Ct. 2778 (1984), requires deference to an agency's interpretation of a statute, unless the regulation conflicts with "the unambiguously expressed intent of Congress." It should be noted that courts have rejected the argument that the payroll practice regulation conflicts with ERISA and is therefore superseded by the statute. No court has found that Congress expressed an unambiguous intent that ERISA should encompass self-funded short-term disability plans, so ERISA does not supersede or preempt the payroll practice regulation. Monkhouse v. Stanley Associates, Inc. Short Term Disability Income Plan, 2010 U.S. Dist. LEXIS 40555 (S.D. Tex. April 26, 2010).