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Ilva over at Lucullian Delights has challenged all of us food bloggers to show everyone where the magic happens… the Kitchen. I love a challenge and I love seeing kitchens, so I was more than happy to participate.
Here are two pictures of my kitchen. The second photo is of one of my favorite features in our kitchen… our walk in pantry. It's big enough to store almost everything I need, and as you can see, is well stocked and a mess.
I hope that you'll join in the challenge too! I look forward to seeing your kitchens.


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Life in Christian County, Kentucky...
About 4:30 this afternoon, a thunderstorm swept in from the southeast. The wind came first with a terrible blast, followed by sheets of rain, lightning strikes, and booming thunder.
We saw a lot of damage in the wheat fields when we went to Hopkinsville this evening. The strong winds laid big patches of ripe wheat flat on the ground. Some of it will spring back up when it dries, but I don't think all of it will.
On the bright side, we really needed the rain. It was starting to get dry and dusty here, and June is too early for that. July, August, and September are usually our dry months of the year. This rain will probably be enough for the corn crop to finish growing. The corn was already looking very good, and this rain and the natural nitrogen in it will give it another growth surge just as it begins forming its ears.
A few bolts of lightning came down (or sprang up, scientists would say) very close to the house and we apparently had some damage somewhere in the connection of the external modem to the phone line. To connect to the internet, I had to disconnect the external modem and use the modem inside the computer. I will conduct scientific experiments tomorrow to see exactly where the problem is. It might be the line that goes to the external modem, not the modem itself.
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11. Retained Life Estates and Remainder Interests in Homes and Farmlands, Part 2 of 2
Russell James continues on life estates, an under-utilized strategy.
An Introduction to the Law and Taxation
of Charitable Gift Planning
By: Russell James III, J.D., Ph.D.
11. RETAINED LIFE ESTATES AND REMAINDER INTERESTS IN HOMES AND FARMLANDS, PART 2 of 2
Links to previous sections of book are found at the end of each section.
As discussed previously, remainder interests in farmland can be gifted in parts. This can be done either by gifting remainder interests in specific acreage in a farm or by gifting an undivided fractional share interest (e.g., 10.72%) in specific acreage. (Such undivided fractional share gifts are also available for gifts of remainder interests in personal residences.) This can provide the donor with tremendous flexibility. For example, the donor could make a remainder interest gift up to the point at which income giving limitations would result in further deductions being carried forward to future years. Making additional remainder interest gifts in future years may be preferable to carrying forward charitable deductions because (1) the deduction will, ceteris paribus, be larger as the donor/measuring life is one year older, (2) the deduction will be larger if the farmland has appreciated in value, and (3) the death of the donor, or donor's spouse if a joint gift, would not result in the loss of carryover deductions.
An additional reason for considering a series of remainder interest gifts would be to coordinate the receipt of tax benefits with the offsetting payment of life insurance premiums through an Irrevocable Life Insurance Trust (ILIT). Although dealt with in detail in another chapter, the basic idea is that the use of life insurance allows the heirs to receive money as a replacement for the value of the home or farmland they will no longer be inheriting. In some cases, the heirs may prefer the life insurance proceeds because life insurance purchased through an ILIT is not normally subject to estate taxes. However, only a limited amount of money can be used each year to pay premiums of ILIT-owned policies without generating gift taxes (in 2015 this was $14,000 annually per donee for each donor). Thus, spreading the deductions over a long period of time can help to match with the life insurance premiums paid over several years.
This combination of transactions, where a donor gives a remainder interest to a charity and then uses the value of the resulting tax deductions to purchase life insurance not subject to estate taxes, can be very attractive. The heirs lose the ability to inherit the property subject to the gifted remainder interest, but gain the opportunity to inherit life insurance proceeds. Because the home or farmland might have been subject to a 40% estate tax, estate tax-free life insurance proceeds could be particularly attractive. Let's examine the details comparing this type of transaction with less sophisticated charitable planning.
Let's return to the 59-year-old donor contemplating the disposition of $100,000 of farmland. In this case, suppose the donor is subject to a 40% marginal estate tax rate, a 39.6% federal income tax rate, and a 5% net state income tax rate (after considering the effect of the federal income tax deduction for payment of state income taxes). Further, suppose the donor wishes to benefit both the charity and his children at his death with the $100,000 of farmland. A simple, unsophisticated approach would be to draft a will in which part of the farmland (e.g., 10%) would go to the charity and the rest (e.g., 90%) would go to the children. Assuming that the property appreciates to $125,000 at the time of death, this would result in the charity receiving $12,500 (10% x $125,000). The children's share would be 90% (90% x $125,000 = $112,500), but their share is first subject to estate taxes of 40%, leaving a net inheritance of $67,500.
Let's compare the results from that simple planning with the use of a remainder interest deed with retained life estate and an ILIT. As described above, a remainder interest gift in $100,000 of farmland by this age 59 donor generates an income tax deduction of $65,553. The value of a deduction depends upon the marginal income tax rate of the taxpayer. In this case, assuming that the donor is at a 39.6% federal income tax rate and a 5% net state income tax rate (after considering the value of federal deductions for the payment of state taxes), this deduction would be worth $29,236. Using a rough estimate, let's suppose that this money could be used to purchase a $70,000 death benefit paid up life insurance policy. (As a side note, the amount of insurance that can be purchased from the remainder interest deduction may remain relatively stable in different interest rate environments. A low interest rate causes the deduction to be larger and the insurance to be more expensive, whereas a high interest rate causes the deduction to be smaller and the insurance to be less expensive.) At death, the children receive the $70,000 death benefit from the life insurance policy. However, this death benefit (because of the use of the ILIT) is not subject to estate taxes, so the children receive the entire $70,000. In this case, the children's inheritance is approximately the same with either charitable plan. However, with the use of the remainder interest, the charity receives the entire farmland, not just 10% of it. Thus, through sophisticated planning, the donor is able to give 10 times as much to charity at death without disadvantaging his children.
As a side note, it is still critical to engage in charitable planning only for those clients who have charitable interests. There are almost always sophisticated non-charitable estate planning strategies that are more effective at transferring wealth to heirs as compared with charitable strategies. But, for the client who wishes to have a charitable impact, these charitable strategies are powerful. One simple approach to identifying a client's charitable interests is to draw a circle and explain, "You can leave your estate to three groups: people (family), charity, and government. Divide this circle into a pie chart showing how you would want your estate divided between these three groups." This conversation can quickly identify those who have charitable estate interests and those who do not. Additionally, of use to attorneys and financial advisors is the likelihood that the share assigned to government may be lower than that resulting from estate and gift taxes, thus generating the motivation for exploring sophisticated estate tax planning.
To this point we have been considering gifts of remainder interests with retained life estates in farmland. However, gifts of remainder interests in the donor's personal residence(s) can also be deducted, although the calculations are a bit more complex. The remainder interest must be in a personal residence of the donor, but it need not be the donor's primary residence. Thus, for example, the gift of a remainder interest in a donor's vacation home is deductible.
In fact, any home owned by the donor and used by the donor as one of his or her residences will qualify for a deductible remainder interest gift. This can even include a boat with bathroom, cooking, and sleeping facilities if it is actually used by the donor as a residence.
Calculating the deduction for a charitable gift of a remainder interest in a house is more complicated than calculating the deduction for a remainder interest in farmland. The deduction for a remainder interest in a house will be less than the deduction for a remainder interest in farmland of the same value. This is because farmland does not wear out or depreciate. In contrast, houses, over time, wear out. This expectation of the wearing out (depreciation) of the house must be incorporated in the estimation of the amount of value that the charity will receive at the end of the life of the donor/measuring life.
Returning to our previous example, suppose that the 59-year-old donor gave a remainder interest in a $100,000 personal residence, rather than a remainder interest in $100,000 of farmland. The deduction for the gift of the personal residence remainder interest would be less than for the farmland remainder interest ($65,553 for the farmland v. $44,843 for the home).
How is this deduction calculated? Part of the value of the personal residence is the value of the land on which the residence sits. The deduction for this part of the personal residence is calculated exactly like the deduction for the farmland. Thus, the remainder interest gift generates a deduction of 65.553% of the value of the land underlying the personal residence. (The 65.553% comes from the calculation process described previously for farmland.) There is also presumed to be an element of the house that does not depreciate, which is referred to as "salvage" value. Because this "salvage" value does not depreciate it is also deducted at the same percentage as the land (65.553%). The remaining value of the residence, however, is presumed to depreciate. Consequently, this portion of the value of the residence may not be deducted at the full 65.553% used for farmland, but must be reduced by a depreciation reduction factor. In this case, using the example described below, the depreciation reduction factor is .29603, or 29.603%. Thus, the depreciable part of the residence may be deducted at 35.950% (i.e., 65.553% less 29.603%). Combining the parts that can be deducted at 35.950% with the parts that can be deducted at 65.553% results in a total deduction of $44,831 for the $100,000 home.
How is this depreciation reduction factor calculated? The calculation can at first seem to be complex or overwhelming. But, actually, it is simply a matter of copying the correct numbers into a division problem. Aside from the information located in the IRS table C of publication 1459 and the §7520 rate, the only additional information needed is the age of the donor/measuring life and the useful life of the house.
Unlike other areas of tax law where depreciation is incorporated into tax calculations, there are no set years for the depreciable life of a residence in this context. The useful life of the house should be estimated by an appraiser or engineer. The IRS examples use 45 years for the useful life of a house, and so this is often treated as a viable estimation depending upon the condition of the home.
Following the cue from the IRS example for this example, assume that the residence will depreciate over 45 years. This, along with the §7520 interest rate and the donor's age, is the only information needed to use the IRS tables to complete the calculation. Following the instructions of IRS publication 1459 (www.irs.gov/pub/irs-pdf/p1459.pdf) download table C (www.irs.gov/pub/irs-tege/table_c_2009.xls) and scroll down to the segment titled with "Interest at 2.0 Percent" (or whatever the appropriate §7520 rate is for the date of the transaction). The numerator of the depreciation reduction factor is the R factor at the donor's age minus the R factor at the donor's age after the useful life of the house (assuming the donor is the measuring life for the retained life estate). In this case, the numerator is the R factor at age 59 minus the R factor at age 104 (i.e., age 59 measuring life + 45 year useful life of the house). (If the life tenant's age plus the useful life of the house exceeded 109, which is the highest number on the table, simply use 0 for the R factor at the donor's age after the useful life of the house.) When using table C with a 2.0% §7520 rate, this makes the numerator 366311.5-51.2339 (or 366260.2661). The denominator of the depreciation reduction factor is the D factor at the donor's age multiplied times the useful life of the house. In this case, the denominator is the D factor at age 59 multiplied by 45, or 27494.35 X 45 = 1237245.75. Combining the numerator and denominator results in 366260.2661/1237245.75, or 0.29603. This is the depreciation reduction factor used in the previous calculation. In other words, this is how much less the percentage deduction for the depreciable portion will be as compared with the land portion. In this example, the land portion can be deducted at 65.553%. The depreciable portion must be deducted at 29.603% less (i.e., 35.95%).
The process of plugging in the R-factor and D-factor numbers and then subtracting this result from the remainder interest factor in order to get the factor to apply to the depreciable part of the home is a shortcut to getting the result generated by the formula found in the IRS regulations.
This formula is
n = the building's estimated useful life, e.g. 45
i = the 7520 interest rate, e.g. 0.02
v = 1/(1+ the 7520 interest rate), e.g. 1/1.02
x = the age of the life tenant, e.g., 59
lx = expected number of persons living at age x out of 100,000 births as set forth in Table 2000CM (available for download at http://www.irs.gov/Retirement-Plans/Actuarial-Tables)
It is possible to calculate this formula directly. The result of calculating the formula directly is the remainder interest factor to be applied to the depreciable portions of the personal residence (not just the depreciation reduction factor). The results should match those from using the shortcut method described above. Although the formula above looks quite intimidating, it can be explained descriptively. Starting inside the equation, this ratio uses the Lx numbers, representing the number of people, out of 100,000 births, expected to be alive at any given age. The ratio is the number of people, out of 100,000 births, alive at the donor's age+t+1 years over the number of people, out of 100,000 births, alive at the donor's age. For example, if the donor were 59 years of age, then the first calculation where t starts at zero would be the number of people projected to be alive, out of 100,000 births, at age 60 (87,595) divided by the number of people projected to be alive, out of 100,000 births, at age 59 (88,441). This ratio (87,595/88,411), or 99.08% is the likelihood that a person who is age 59 will live another year. Subtracting this ratio from 1 (in this case resulting in 0.92%) gives the likelihood that a person who is age 59 will not live another year.
This bracketed part of the formula identifies the probability that the donor will die during a particular year for each year of the useful life of the home. We start with t=0, in which case the right hand parenthesis also equals zero. In our example of a 59 year old donor, the probability of death in the first year is, as calculated above, 0.92%. The probability of death occurring in the second year is the probability of death occuring within the first two years (left hand parentheses) minus the probability of death occurring in the first year (right hand parenthesis). The probability of death occurring in the third year is the probability of death occurring within the first three years (left hand parentheses) minus the probability of death occurring within the first two years (right hand parenthesis). This probability is thus calculated for each year of the useful life of the home (e.g., 45 years).
This parenthetical calculation gives the percentage of value that will remain in each year, assuming straight line depreciation, for the depreciable parts of the house. For example, if the house is expected to have a 45 year useful life, then by year 20, it would be 44.4% depleted (20/45 = 44.4%), meaning that 66.6% (1-44.4%) of the value would remain. This explains the left and right portions of the parenthetical statement, but not the middle piece. Why would we also subtract 1/(2x the useful life of the house)? This simply reflects the additional depreciation (wear and tear) that occurs for the 6 months required to get to the middle of the year. This assumes that if the person dies during a year, they will die not at the beginning or the end, but in the middle of the year, so the depreciation will be ½ year. For example, the projected remaining share of the value if the donor died in the first year (t=0) would be 1-(1/90), or 98.89%, (the right hand ratio is zero), reflecting the idea that the donor is projected to die in the middle of the year. The projected remaining share of value if the donor died in the tenth year (t=9), would be 1-(1/90)-(10/45), reflecting the idea that the donor is projected to die in the middle of the year and the 1/90 depreciation that occurs during those six months must be substracted.
This final portion of the summation calculates the present value of the future amount. The v represents 1/(1+ the §7520 interest rate). If the §7520 interest rates were 2.0%, v would equal 1/1.02, or 98.04%. Thus, the present value of receiving the asset in year one is 98.04% of the projected value of the asset. The present value of receiving the asset in year two is 96.12% (from 98.04% X 98.04%) of its projected value in year two. The present value of receiving the asset in year three is 94.23% (from 98.04% X 98.04% X 98.04%) of its projected value in year three, and so on for each year of the projected life of the home. The final adjustment noted by the parenthetical component to the left of the summation symbol increases the present value based upon the idea that the amount will be received not at the end of the year, but in the middle of the year. Thus, if interest rates are 2.0%, the final amount is increased by 1% (multiplied by 1.01 because 1+(.02/2)=1.01) to reflect the value of receiving the asset in the middle of the year, rather than at the end of the year.
Unfortunately, there is no shortcut method for calculating the remainder interest factor to be applied to the depreciable portions of the personal residence if the life estate is for more than one life. If the life estate will last for the lives of two people, then the formula for the remainder interest factor to be applied to the depreciable portions of the personal residence is the following:
n = the building's estimated useful life in years, e.g. 45
i = the 7520 interest rate, e.g. 0.02
v = 1/(1+ the 7520 interest rate), e.g. 1/1.02
x and y=the ages of the life tenants, e.g., 59 & 62
lx and ly=the number of persons living at ages x and y as set forth in Table 2000CM (available for download at http://www.irs.gov/Retirement-Plans/Actuarial-Tables)
This can be calculated by hand, in this case requiring a summation of 45 different calculations, one for each year of the useful life of the property. However, it requires more steps than the short-cut method available for single life calculations. The parts of the equation represent the same ideas as in the one-life example. The only difference in the equation is that the middle bracketed portion
now estimates the joint likelihood of the death of both life tenants, rather than just one.
If the calculation for the remainder interest factor to be applied to the depreciable portions of a two-life remainder interest gift appears too daunting, you may request the IRS to furnish this factor to you. To do so requires that you are dealing with an actual contribution (not simply a proposal), and that you forward the sex and date of birth of each life tenant, copies of the relevant instruments, and a statement of the estimated useful life of the depreciable property to the Commissioner of Internal Revenue, Attention: OP:E:EP:A:1, Washington, DC 20224.
A donor may also choose to give a remainder interest in a personal residence where the donor will retain the right to use the property (or give that right to someone else) for a fixed number of years. For example, the donor could deed a personal residence to a charity with the provision that the donor retains the right to use the property for 20 years. In this case, the deduction is based upon the value of the personal residence in 20 years. The current land and salvage value of the building are not depreciable, and so they are assumed to be worth the same amount in 20 years as they are today. The depreciable part of the personal residence will be reduced in value by the fixed number of years divided by the useful life of the building. For example, if a $100,000 residence was estimated to have a useful life of 45 years, with land value of $20,000 and salvage value of $10,000, then in 20 years the estimated value would be $20,000 land + $10,000 salvage + 70,000 depreciable building – [(20/45)x$70,000] depreciation, or a total of $61,111.11. Based on the idea that the charity will be receiving an item of property worth $61,111.11 in twenty years, the deduction for such a transfer would be $61,111.11 multiplied by the remainder interest factor for a term certain of 20 years. These remainder interest factors are published in Table B: Term Certain Factors available for download at http://www.irs.gov/Retirement-Plans/Actuarial-Tables. For a 20 year term when the §7520 rate were 2.0% at the time of the gift, the remainder factor would be 0.672971. Thus, the deduction for this transfer of this future interest in the personal residence would be $61,111.11 x 0.672971, or $41,125.93.
Finally, if the value of the land may be reduced by depletion of its natural resources (e.g., valuable mineral rights), the expected depletion must be taken into consideration in estimating the value of the charity's remainder interest, although no specific methodology is mandated.
The remainder interest gift allows the donor to retain the use the property for the rest of his or her life. (Actually, it is much more flexible than this, allowing for any period of years or the life or lives of any person or group of people, but such alternatives are rarely used.) What happens if the donor no longer wishes to use the property? Perhaps the property is a personal residence and the donor decides to move away to a warmer climate or to a nursing home. Or perhaps the property is farmland and the donor becomes unable or uninterested in continuing to farm. Whatever the circumstances, either anticipated or unanticipated, the donor still has a variety of options available when he or she no longer wishes to personally use the property.
One easy solution is for the donor to simply rent out the property and take the income. If moving to a distant state, the donor will likely hire a property manager to manage the leasing and maintenance of a residence. It is also possible to sell the life estate to an investor who would then rent out the property, although such transactions are rare. If the charity owning the remainder interest is co-operative, both the life estate and remainder interest can be combined and the property can be sold with normal "fee simple" ownership. (The division of proceeds between the charity and donor must give the charity at least as much of a share of the proceeds as the IRS tables indicate the remainder interest is worth, based upon the donor's age at the time of the sale.) Most charities holding a remainder interest would be more than happy to agree to a sale and division of the proceeds.
Although less common, a charity could agree to issue a Charitable Gift Annuity (discussed in a separate chapter) in exchange for the donor gifting the life estate. The gift of the life estate would allow the charity to combine the life estate and remainder interest and sell the property whole. Proceeds from this sale could then fund the gift annuity payments. Of course, the same could be accomplished by a joint sale where the donor used the proceeds from his or her share of the sale to then purchase a gift annuity. However, this transaction would require the donor to immediately recognize any capital gain upon the sale of the property, whereas the gift annuity transaction would postpone such taxation. (Conceptually, the donor could even place her life estate interest into a Charitable Remainder Trust prior to a joint sale in order to avoid capital gains taxes. However, this is rarely done because the transaction amounts are not normally large enough to warrant the use of the more complex transaction and because the donor could not use, live in, or take rent from the property after it was transferred to the Charitable Remainder Trust.)
Finally, of course, if the donor were financially capable and charitably inclined, the donor could give his or her life estate to a charity. The gift could be to a charity holding the remainder interest or to any other charity. This is a deductible gift (even though it is the transfer of only a partial interest in property) because the donor would be retaining no interests in the gifted property.
One concern a charity may have about such transactions is whether or not the donor would choose to maintain the property. Of course, a charity could take the attitude that some gift is better than no gift and not concern itself about the risk of the property deteriorating or burning in the meantime. But, suppose the charity wished to maintain the value of its remainder interest – what are its options?
Although unfamiliar to most people, the life estate / remainder interest property division is a very old form of property ownership. Because of its long history, the rules for such ownership are well established in court cases (referred to as common law). These rules require that the owner of the life estate, referred to as the "life tenant," pay for maintenance, insurance and taxes (a.k.a. MIT) on the property. Should a life tenant fail to pay for these, the holder of the remainder interest has the right to force payment through court action. Some charities like to avoid such legal actions, if at all possible. This is one reason why it is common for charities soliciting remainder interest gifts to require a written "MIT" contract (Maintenance-Insurance-Taxes). By requiring such an agreement, the charity can ensure that the donor understands his or her obligations. Even if the agreement places no more obligations on the donor than those provided for in common law, it can help to resolve conflicts by serving as a reference point for future conversations. This can be especially important in circumstances where the original donor is no longer managing the property due perhaps to incapacity or where the donor was not the life tenant. The typical scenario, where a donor is the life tenant, usually creates few problems because the donor wishes to benefit the charity. However, if the life tenant is hostile to the charity, problems are more likely to arise. For example, a donor could direct in his will that a personal residence could be used by his sister for life with the remainder interest going to the donor's favorite charity. In this case, the life tenant may have no interest in or connection with the charity. When there is no relationship and the life tenant fails to maintain, insure, or pay taxes on the property, the charity can take one of several strategies. Using a standard approach, the charity can simply enforce its legal rights through court action. Although this path is available, some charities might decide not to enforce their legal rights because of a risk of "bad press." In this case, it would probably be best for the charity to sell its rights to another investor, who would likely be far less concerned about public relations. If the charity is unwilling to enforce its rights or sell its rights to another investor, then the charity must be content with the land or salvage value of the property remaining at the life tenant's death. Note that, depending on state law, it may not be wise for a charity to intervene by paying taxes on the property. Unpaid taxes will ultimately result in the forced sale of the property, the proceeds of which will be subject to distribution, in part, to the charity as holder of the remainder interest.
The life tenant has the obligation, either under common law or under a written "MIT" contract, to maintain, insure, and pay taxes on the property. But, what about a life tenant who wishes to make improvements to the residence? Such improvements are certainly allowed by common law, although they must truly be improvements and not diminish the value of the property. What are the tax consequences of making improvements to property in which the remainder interest is owned by a charity?
The indication from IRS private letter rulings is that improvements made to property where the remainder interest is owned by a charity constitute additional charitable gifts. Improvements to a residence, such as the addition of a bedroom, increase the value of the property. The deduction would be based upon the increase in the value of the property multiplied by the percentage attributable to the remainder interest owned by the charity. This would be the same calculation process used previously, but updated for the donor/life tenant's current age. Thus, a donor who has given a remainder interest in his home to his favorite charity can generate additional tax deductions for any improvements made to his home so long as a charity owns the remainder interest at the time of the improvement.
The charitable gift of a remainder interests in a home or farmland is a relatively simple transaction that begins to demonstrate the power of sophisticated planning. Donors are able to take an immediate tax deduction without making any changes to the way they will use the property for the rest of their lives. Donors can use the value of this deduction to spend on themselves, invest in income producing assets, or even purchase tax-free life insurance for heirs through an ILIT. Although infrequently used, for the right donor and the right charity, gifts of remainder interests in homes and farmland can be a powerful technique. As this simple strategy demonstrates, creative and powerful charitable planning is not just for the wealthy.
Submitted by Russell James on Fri, 08/10/2018 - 15:00
Re: 11. Retained Life Estates and Remainder Interests in ...
Identifying the non-depreciable segment of a personal residence actually requires a qualified appraisal, just as the overall value of the residence itself would. In other words, the percentages used in IRS examples are not actually a "safe harbor" available for anyone who wants to claim them. Admittedly, staying within the same range as the example is probably a bit safer, but it is really a matter of having a qualified appraisal that identifies the non-depreciable "salvage" value of a residence. This is an unusual estimation for an appraiser so it may require some investigation to find one willing to make such a valuation.
Submitted by Rachel Simonson on Wed, 07/11/2018 - 20:25
Re: 11. Retained Life Estates and Remainder Interests in ...
Question about the salvage value vs. non-salvage value. Specifically, what part of a home does not depreciate? How does a planner go about deviating from default software salvage values and still stay within acceptable territory for IRS purposes. Example - if the FMV is $350,000, land is assumed to be $60,000 and the home is relatively new, is it safe to assume that the portion of the home that does not depreciate can be higher than a 10% default rate?
Submitted by Russell James on Fri, 12/16/2016 - 02:20
Re: 11. Retained Life Estates and Remainder Interests in ...
Good question. Let me throw out some speculation here. The income interest isn't "accelerated" like in a CRT. With a CRT, it is itself a charitable entity and the income interest is a claim against the charitable entity. Of course the tax code will protect against any extra benefit going to the annuitant. Here the person simply owns a life estate. It is not held as an obligation of a charitable entity; it's just a separate property right. He or she can sell it anytime to anyone. Similarly, the original charity can sell its remainder interest to anyone anytime. If she happens to sell it to a charity, there is no special rule any different than if she sold a car or a hammer or an apple. If the charity pays more than fair market value, then the charity may have an issue of private inurement - especially if the owner was an insider. So, if the donor is selling a life estate to a non-charity, I don't see a need for any valuation. Get as much as you can. But, if the donor is selling to charity, the donor is not a risk, but the charity could be if they pay an excessive amount and it is deemed to be private inurement. If the charity wants to protect itself against a private inurement charge, I would say just keep it reasonable. Use the IRS actuarial tables for the current 7520 rate and the age of the measuring life for the life estate and a reasonable value for the underlying property and you should be fine. If the charity wants to pay more than this, it probably should have some justification for why it is doing so. Again, this is a risk on the charity's side, not the donors. Now, if the donor is wanting to donate the life estate and take a deduction for it, which the donor can do if the life estate is his or her only remaining interest in the property (partial interest gift is allowed here as the donor is retaining no other rights), then you would want to use the same IRS tables to value the gift unless you have some reason why that wouldn't be a reasonable estimate (like a terminal donor). In fact, the donor can even give a partial life estate (assuming the life estate is the only interest owned by the donor) and retain the right to use the property for one month a year - but that is a whole different case. Don't know if this helps?
Submitted by CARRIE CORBIN on Wed, 12/07/2016 - 15:15
Re: 11. Retained Life Estates and Remainder Interests in ...
Hello Russell,
How is the income interest calculated if the donor wants to accelerate her interest and receive her actuarial split of the proceeds. WE aren't sure how to compute her income interst - not sure it is as easy as using PG Manager or if we need to use IRS actuarial tables.


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Visit Edmunds.com for a complete listing of local car dealerships in Gypsum, Ohio. Find the best deal on your next vehicle with online discount price quotes on car, truck, SUV, and minivan models. With the ability to compare prices on new and used vehicles in Gypsum, Edmunds.com makes the car buying process convenient and cost-effective. Search for car dealerships in Gypsum, Ohio with our comprehensive dealership network and avoid the common hassles associated with car shopping.
Non Display Review Name "Meant to be! We called in advance for a appointment with a salesman. When we arrived the salesman was in the middle of a sale. As we were waiting for "... Read more Review by: Skidaddy


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Flinders Ranges, SA
Find out more about the Australian outback - a place where plains stretch to eternity and people can yarn forever. It's called a sunburnt country, but even in the scorched desert you'll find purple vegetation and lush green waterholes. You'll also find red hills and fiery sunsets, dinosaur footprints and Aboriginal carvings, colourful characters and rustic pubs. Here in the wide, open spaces, a new adventure awaits you at every turn.


text:
Combine 2 band/artist names - describe the resulting hybrid
The Barry White Stripes
Walrus of Love makes stripped-down blues rock. With his sister.
The Go-Betweenies
Sensitive Australian bedsit types perform lovelorn acoustic versions of Wheels on the Bus and How Much is that Doggie
The Rolling Stone Roses
Bunch of old men get back together for a reunion tour and...that's it basically
Billy Frank Ocean
When the going gets tough, the tough come out of the closet
The Magnetic Fields Of Nephilium
Brilliant little pop ditties with lyrics perhaps not as sharp meet the might of 80s goth rock.
Jill Scott Walker
Soul diva backed by meat-based percussion instrumentskubrahhh this'd this
The The Hives
Pop punk revival that always sing the first verse twice.
Simon Le Bon Jovi
Don't say a livin' on a prayer for me nowthis'd this
Arctic Monkees
Chirpy moptopped guitar poppers who went all serious after being accused of not writing their own material
Maroon 5ive
Really, really shit.
Prog rock in sharp suitsfunkycow and sunstroke_house this'd this
Jagged noise rock with lyrics focusing on power, glory and metal. Also, loincloths.
Big Black Sabbath
Classic riffs played on aluminium guitars
Fun-da-Mental as Anything
Laconic Aussie stalwarts reveal unexpected political edge
Hey yeah you with the sad face
Come up to my place and *REJECT YOUR DEMOCRACY ITS ALL A BIG SHAM*
Dire Rea
The road to tell is perfectly soundtracked by the Sultans of Shit.
- medulla and poptimusgrime this'd this
Holy F*ck Buttons
Just simply one of the best electronic bands you'll ever hear!
The Beverley Sisters Of Mercy
Twee 1940's Goth
MC5 Star
Potentially the hardest rocking pop act, more likely they'll never get past the fact the white guy had better hair/afro.
- bj72 this'd this
Belle & Sébastien Tellier
Songs about schoolgirls and animals sung over sexy synths and downtempo beats
Big Stars Of The Lid
Alex Chilton takes the middle section of Holocaust to its natural conclusion
The Brotherhood Jeff Buckley
Blues rock whining at its finest
Jeff the brotherhood of man
I'm a fucking idiot
Stevie Nicks Drake
Coke-addled wails sprawl over tender acoustic ballads.
Iggy Pop Will Eat Itself
Sampled Garage Rock. Not for the faint hearted.
Alice Cooper Temple Clause
Rock n' Roll theatre loses its shit and goes Brit.
Dinosaur Junior Senior
Danish dance pop with 5-minute guitar solosTheGrudge this'd this
Beta Band of Horses
Lo fi Hillbilly experimentalists
Livin' Joy Division
Un-happy house
Craig David Bowie
And the crowd say Bowie selecta
Chase & Status Quo
Not sure, but it definitely involves denim.
Little Joy Division
flagging Brazilian Nazi pleasure beat-combo.
(Johnny) Foreigner
featuring hit single I Want To Know What Yr Boyfriend's Party Scene Thinks Love Is
Beach House of Pain
Slump around.
Howling Wolf Parade
probably a bit concerning, i would suspect.
Livin Joy Division
Peter Hook hits double-nostalgia paydirt with his reimagining of 'Closer' as a collection of 90s floorfillers. Views of former bandmates not known.
Oh dear
took too long over that and someone's done it
The Killer Mike Flowers Pops
G.M.T.V. Music
Orchestral Manoeuvres in The Darkness
Get ya hands off Joan of Arc, motherfuckeeeerrrr
Rage Against Florence & the Machine
Self-explanatoryfunkycow, medulla, and Lililololaure this'd this
Jon Spencer Blues Explosions in the Sky
Meandering post-rock interrupted by occasional shouts of "YEEEAAAA-UUHHHHH!"automatik, funkycow, and MrScagdenSir this'd this
The Bach Street Boys
Baroque Pop for sophisticated munchkins.
Jets to Fila Brazilia
Indie rockers chill out.
Saint Etienne de Crecy
Anglo poppers discover their cheese eating surrenderist tendencies.
The Wu-Tang Clannad
Enya is da shit.andyvine this'd this
Throwing Muse
Declining popularity sees former popular proggers despatched from a great height.
The Rolling Stone Roses
Less prolific rock pioneers.
Kings of Lynyrd Skynyrd
Pop eats itself.
Marilyn Mansun
Something about Dark Mavis vs. the Beautiful People
The Black Eyed Keys
DiS abuse of blues rockers gets out of hand.sidrrrs this'd this
Weezerykah Badu
only listen to the first two records and don't bother with the rest
Trash Talk Talk
Atmospheric jazz rock with downtuned hardcore guitars
The Sleepy Jackson 5
Too many tranquilizers.
Bonny Prince Billy Corgan
In. His. Dreams.
Steeleye Spandau Ballet
Traditional British folk regularly interrupted by lengthy saxophone solos
TV On The Radiohead
Seveal Pitchfork journalists just read this & wanked themselves to death
Neu! Order
Music for bombing over Penines in your robin reliant.
Carlos Santanal Cunt
Latin jazz-rock fusion, NSFW
Chapterhouse of Pain,,,
..would jump around if only they weren't entranced by their shoes....
Stetsasonic Youth
The sound of New York City: fresh hip hop with live feedback wigouts.
And So I Watch Television From Afar
Extended guitar workouts for the long sighted.
Rage Against Florence and the Machine
I`ve not heard `em lad.
The Norah Jonestown Massacre
Norah starts taking lots of acid & beating up her band members
At The Drive Interpol
Gloomy atmospheric post punk with manic shouting and the occasional noise-prog-punk spazz out
The Revolting Cocteau Twins
Al Jourgensen goes all ethereal
Level 242
Electronic body music with a bit of slap bass
Labradfour Tops
A vocal quartet specialising in slow-paced atmospheric ambience.
Stars of the Little Mix
standard sort of X-Factor pop music, except the album's have about 7 discs and each song - though adhering to the tried-and-tested pop structure - lasts about 20 minutes.
The Fall Out Boy
Pop punk with insane rambling lyrics; Pete Wentz tried to write some of the lyrics but Mark E. Smith projectile vomited on him before firing him from the band
Sugababes in Toyland
Grrrl band angry at constant lineup changes
Kenny G-Unit
Smooth Gangsta Jazz.
Billy Corgan has another attempt at Christian rock; it's just a LOT noisier this time.
Godspeed You Black Lace
Track 1. Agadoo (27:35)
Pet Shop Boyzone
The room's spinning...because of the gayness
Psy-chedelic Furs
Fat Korean bloke dances like a horse while soundtracking 1980s US college movies
Dead Nigel Kennedys
Mark E Smith finally wreaks his revenge
Angsty dynamic nu-metal. Broke up after their second album, due to getting the masks wet taking the front cover photo.
The God Machinehead
Unbelievably heavy.
Weeknd Nachos
PBR&B with raging, hateful breakdowns.
Kasabian Dury & the Blockheads
Pub rock overload
Hellish soul-reggae/no wave fusion from an indolent pop star and nihilistic New Yorkers.
The Bruno Mars Volta
Bruno MARRS
Boney Eminem
Two trailer park girls in the ring, tralalalala
Crowded Housemartins
The Hull band's single "Sheep" was strangely popular in New Zealand
Bonnie "Prince & The Revolution" Billie
Delicate acoustic folk combined with aggressive pelvic thrusts and the occasional "oh-we-oh-ooooooh" thrown in for good measure.
Linda Stromstadt
Twelve-minute remix of the Plow King jingle.
PJ Harvey & Duncan
Geordie pop duo sing chirpy songs about WW1 & their vaginas.
Manic Streets Preachers
Great music and the lyricist is utter fucking shit.
Mr Mister Bungle
No longer housewives' favourites.
ZZ Toploader
Frightening perm/beard combination
Foo-Tang Clan
Grohlface Killah and crew bring the pain, nice-guy rock style.
The debut album, Enter the Foo-Tang (36 Colors and Shapes):
Hey, Johnny Blaze! (Intro)
Can This Call Be So Simple
Learn to Flyumph
Incarcerated February Starfaces
Alone + Uzi Target
My Poor Brain Ain't Nuthin' To Fuck Wit
Protect Ya Headwires
Winnebago 500
Stacked Like That
Da Monkery of Wrenchboxin'
For All The Cows of Flying Daggers
X-Staten Go Hard
Cold Day in the Sunshower
Duel of the Beaconsfield Mic'ers
Shimmying After Ya
Scousers take on hip-hop. Not as good as Goldie Lookin Chain (although funnier).
Killer Mike & the Mechanics
C.R.A.P. Music
Dr Albarn
Swedish genre-hopper hooks up with noseflute musicians from Burkina Faso to soundtrack tampon ad


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Dear Friends in Boxing,
I have just spoken with Mr. Ho Kim, Executive Director of AIBA. Mr. Kim has communicated with Dr. CK Wu over USA Boxing's letter, sent by me earlier today, on the sanctions imposed against USA Boxing by AIBA yesterday.
Mr. Kim stated that both he and Dr. Wu are fully supportive of the athletes, coaches, and membership of USA Boxing, and we are pleased to report that all boxing activity, at all levels, is free to proceed. We have also received confirmation from our insurance carrier that USA Boxing's coverage remains in effect.
Notwithstanding Dr. Wu's and Mr. Kim's support of USA Boxing and its membership, AIBA and the USOC remain extremely concerned about USA Boxing's governance. The USA Boxing Board of Directors has previously agreed, in principle, to a governance restructure. As your president, I am fully committed to addressing our governance issues. Dr. Wu and Mr. Kim have asked me to express their high regard for the membership of USA Boxing, and they also request the support of all members in the reorganization process that will make us a model for the world. Now is the time for all members to rally and support organizational change for the betterment of Olympic style boxing.
It is obvious that the reputation of our members and the good they have done through the years is what will see USA Boxing through. You have given your time to our athletes without prejudice. You have aided all who come through our doors. Boxing is good to go!!!
Yours in boxing,


text:
4:30 am
Wild Kratts "Stuck On Sharks" Martin and Chris are on a mission to uncover the secret life of the mysterious Great White Shark. They use Aviva's incredible Remora Rocketsub to "stick with" a female shark and soon learn that the giant predator of the sea actually has lots of challenges to contend with and that she could help them discover something that no one has ever seen before - the birth of Great White shark pups. But when Gourmand sniffs around looking for ingredients for his Shark Fin Soup recipe, the Wild Kratts team must help rescue their new friend. D
5:00 am
The Jazzy Vegetarian "Party Portobello Dinner" Host Laura Theodore prepares her perfect party menu. Featuring a meaty texture and mouth-watering taste, "Crispy Portobello Steaks" are encrusted in a savory crunchy coating and cradled in a cloud of delicious "Maple Mashed Sweet Potatoes." Delicate spears of "Roast Asparagus with Baked Garlic and Baby Tomatoes" are served on the side. D
5:30 am
Christina Cooks "Cooking with Children" Many kids crave candy, fast food and soda, and as a result, they sometimes suffer from obesity, adult onset diabetes and premature maturation. Christina offers healthy alternatives to processed snacks and fast foods that many kids love to eat. D
6:00 am
Rudy Maxa's World "Bangkok, Thailand" Rudy visits the city's back streets, residential klongs and legendary food carts and markets.G
6:30 am
The Seasoned Traveler "Scottish Castles" George Bauer takes a trip back in time, beginning his castle trek on the River Tweed, at Traquair, the oldest continuously-inhabited house in Scotland. In central Scotland, he visits Stirling Castle-the must-see abode of Renaissance royalty including Mary, Queen of Scots-and Doune Castle, highlighted in the 1974 movie Monty Python and the Holy Grail. In western Scotland, George stops at Culzean Castle, a cliff-top edifice with a commanding view of the sea. D
7:00 am
The Woodwright's Shop "Shaker Rocker Seat" Traditional Shaker worsted tape in checkerboard patterns makes a sweet seat. D
7:30 am
Woodsmith Shop "Top Shop Tips" In the Woodsmith Shop, we're always looking for ways to make woodworking faster, safer, and more accurate. See some of our favorite shop tips and techniques from the pages of Woodsmith magazine. D
8:00 am
The Victory Garden "Vertical: Think Up!" Correspondent Paul Epsom seeks the best climbing plants for the garden. A bougainvillea espalier is inspired by the Getty Museum's art.G
8:30 am
For Your Home "Trim & Surfaces, Part 3" Vicki discusses new paperless drywall. Working with natural elements, architectural details include matching stained mantle and beams and custom stove hood. D
9:00 am
Martha's Sewing Room "Seminole Lacework" Seminole lacework embellishment on an heirloom blouse, Sew Booking page with an afternoon tea theme; Construction Tip on easy pattern alterations; Hand embroidered trellis stitch. Guests: Jody Hooker, Lezette Thomason, Wendy Schoen. D
9:30 am
Best of the Joy of Painting "Double Oval Fantasy" Bob Ross shows you how to paint two beautiful landscape ovals, harmonized into one masterpiece on canvas. D
10:00 am
New Scandinavian Cooking with Andreas Viestad "Learning to Smoke" Andreas explores the culinary technique of smoking while aboard a coastal ferry.G
10:30 am
Joanne Weir's Cooking Class "Chicken Ragout & Stewed Grape Panna Cotta" Joanne instructs her student Heather on the fundamentals of slow cooking, or braising, and then shows her to create a dessert with a "wow" factor. Recipes: (1) CHICKEN RAGOUT WITH AUTUMN VEGETABLES, (2) PANNA COTTA WITH STEWED GRAPES. Student: Heather Tay - Sales Executive. D
11:00 am
Destinos: An Introduction to Spanish "La Despedida (The Farewell)" This episode covers days of the week, telling time, and conversation that use these concepts. Raquel helps find Jaime and his dog Osito.G
11:30 am
Destinos: An Introduction to Spanish "Maestra? (Teacher?)" This episode introduces the past tense and reviews topics covered in the past five episodes.G
12:00 pm
Looking at Learning....Again Part 1 "The Mind's Intelligences" This workshop considers Howard Gardner. D
1:00 pm
Mechanical Universe And Beyond, The "Electric Circuits" The work of Wheatstone, Ohm, and Kirchhoff leads to the design and analysis of how current flows. D
1:30 pm
Mechanical Universe And Beyond, The "Magnetism" Gilbert discovered that the earth behaves like a giant magnet. Modern scientists have learned even more. D
2:00 pm
Discovering Psychology "The Developing Child" Traces the processes and stages of growth and considers the nature vs. nurture debate by showing how developmental psychologists study the relative influence of heredity and environment.G
2:30 pm
Discovering Psychology "Language Development" Examines the development of language and what psychologists hope to discover about the human mind, society and culture by studying how children use language in social communication.G
3:00 pm
Saddle Club "Itchy" Carole develops allergic symptoms and fears they are caused by an allergy to horses. She swears her friends to secrecy but they worry it is affecting her safety as a rider.G
3:30 pm
Biz Kid$ "Money Math - Who Needs It?" Math is a true building block in the business of your life. Whether you are calculating the tip on the restaurant bill, making change at your lemonade stand, or figuring out how to quickly grow your savings, it's all about the math in money. Visit with a handbag designer and meet students who are helping to save the environment. D
4:00 pm
The Electric Company "Madame President" Lisa and Francine face off in the election for Book Club President. Can Lisa's campaign message win out over Francine's dirty politics?. D
4:30 pm
Cyberchase "Gone with the Fog" The CyberSquad is in Gollywood making a movie when Glittertown's top designer, hairdresser and make-up artist go missing in a dense and unexpected fog. Turns out Hacker is responsible and has spirited the stylists away to his home base. Cyberspace's favorite weathercaster Stormy Gale (Janice Huff) helps the kids discover how to make fog, but to pull off a daring rescue, the kids have to find the elusive dew point at the Northern Frontier on their own. D
5:00 pm
Essential Pepin "Fruit Fete" Good Lady Apples Bon Femme; Stew Of Red Summer Fruit; Braised Pears In A Caramel Sauce; Flambeed Bananas; Apple Fritters. D
5:30 pm
America's Test Kitchen from Cook's Illustrated "Salmon and Sole" Host Christopher Kimball visits a Boston fishmonger to discover the truth about farm-raised salmon. Then, test cook Julia Collin Davison shows Chris how to make perfect Glazed Salmon. Next, tasting expert Jack Bishop challenges Chris to a tasting of tuna. D
6:00 pm
Primal Grill with Steven Raichlen "Fired Up, Down Under" Ozzies (Australians) and Kiwis (New Zealanders) may live half a world away, but they're every bit as grilling-obsessed as we North Americans are. Case in point: an Australian favorite, the proverbial "shrimp on the barbie," grilled here with basil and prosciutto and flambeed with Pernod. Or apostles on horseback-New Zealand sea scallops marinated in wine and grilled with smoky bacon. D
6:30 pm
Clodagh's Irish Food Trails "Aran Islands and Galway" NULL
7:00 pm
The Woodwright's Shop "Shaker Rocker Seat" Traditional Shaker worsted tape in checkerboard patterns makes a sweet seat. D
7:30 pm
Rick Steves' Europe "Italy's Amalfi Coast" Rick visits the trendy resort of Positano on the Amalfi coastline, south of Naples. He also takes in the charms of Sorrento, the ancient Greek temples of Paestum, and the iridescent Blue Grotto beneath the Isle of Capri.G
8:00 pm
Burt Wolf: Travels & Traditions "San Francisco, California" San Francisco is a city whose present day gleam began with the discovery of glittering gold. The people who settled San Francisco came from all over the world and as they mixed together they established the traditions that make San Francisco what it is today. We'll look at the city's unique history, love of opulence and appreciation of good food. D
8:30 pm
Essential Pepin "Fruit Fete" Good Lady Apples Bon Femme; Stew Of Red Summer Fruit; Braised Pears In A Caramel Sauce; Flambeed Bananas; Apple Fritters. D
9:00 pm
America's Test Kitchen from Cook's Illustrated "Salmon and Sole" Host Christopher Kimball visits a Boston fishmonger to discover the truth about farm-raised salmon. Then, test cook Julia Collin Davison shows Chris how to make perfect Glazed Salmon. Next, tasting expert Jack Bishop challenges Chris to a tasting of tuna. D
9:30 pm
Kimchi Chronicles "The Street Food Chronicles" Much like the entire continent of Asia, street food is hugely popular in Korea and many of the most beloved dishes in the country come from street carts and stands. In this episode, Marja and Jean-Georges eat street food all over the peninsula, including silkworm larvae, hoddeok, sweet pancakes filled with peanuts and sugar, and Dragon's Beard, a candy made of stretched honey and nuts. At home, Marja makes her version of bindaddeok, her signature take on this simple pancake made of freshly ground mung beans shallow-fried until browned and crisp. D
10:00 pm
Joanne Weir's Cooking Confidence "Magical Morocco" Joanne shows us just how easily and quickly a deliciously spiced lentil soup can be made when you have the right spices in the pantry. She continues to spice it up with her student John, building a warm Moroccan chicken and sweet potato salad, cooling it off with a cardamom and ginger cocktail she has aptly named the Marrakech 75. Recipes: Spiced Lentil Soup, Warm Moroccan Chicken and Sweet Potato Salad, and Marrakech 75 Cocktail. D
10:30 pm
Rick Steves' Europe "Italy's Amalfi Coast" Rick visits the trendy resort of Positano on the Amalfi coastline, south of Naples. He also takes in the charms of Sorrento, the ancient Greek temples of Paestum, and the iridescent Blue Grotto beneath the Isle of Capri.G
11:00 pm
Mother Nature's Child: Growing Outdoors in the Media Age This documentary looks at how nature - an increasingly rare influence on today's children - is essential to their health and development. The film focuses on ways that nature supports cognitive and physical development, creativity, emotional balance, and spiritual awareness - and to inspire action to get our children out of doors.G


text:
Randall Jarrell: Online Poems
Note: The following nine poems were printed between 1942-1954 in the Poets' Column of the The New York Times Book Review.
The Refugees
In the shabby train no seat is vacant.
The child in the ripped mask
Sprawls undisturbed in the waste
Of the smashed compartment. Is their calm extravagant?
They had faces and lives like you. What was it they possessed
That they were willing to trade for this?
The dried blood sparkles along the mask
Of the child who yesterday possessed
A country welcomer than this.
Did he? All night into the waste
The train moves silently. The faces are vacant.
Have none of them found the cost extravagant?
How could they? They gave what they possessed.
Here all the purses are vacant.
And what else could satisfy the extravagant
Tears and wish of the child but this?
Impose its canceling terrible mask
On the days and faces and lives they waste?
What else are their lives but a journey to the vacant
Satisfaction of death? And the mask
They wear tonight through their waste
Is death's rehearsal. Is it really extravagant
To read in their faces: What is there we possessed
That we were unwilling to trade for this?
-- from "Blood for a Stranger."
November 1, 1942
Online Source
Mail Call
The letters always just evade the hand
One skates like a stone into a beam, falls like a bird.
Surely the past from which the letters rise
Is waiting in the future, past the graves?
The soldiers are all haunted by their lives.
Their claims upon their kind are paid in paper
That established a presence, like a smell.
In letters and in dreams they see the world.
They are waiting: and the years contract
To an empty hand, to one unuttered sound --
The soldier simply wishes for his name.
-- from "Little Friend, Little Friend."
November 25, 1945
Online Source
Did they send me away from my cat and my wife
To a doctor who poked me and counted my teeth,
To a line on a plain, to a stove in a tent?
Did I nod in the flies of the schools?
And the fighters rolled into the tracer like rabbits,
The blood froze over my splints like a scab --
Did I snore, all still and grey in the turret,
Till the palms rose out of the sea with my death?
And the world ends here, in the sand of a grave,
All my wars over? How easy it was to die!
Has my wife a pension of so many mice?
Did the medals go home to my cat?
-- from "Little Friend, Little Friend"
October 13, 1946
Online Source
The Breath of Night
The moon rises. The red cubs rolling
In the ferns by the rotten oak
Stare over a marsh and a meadow
To the farm's white wisp of smoke.
A spark burns, high in heaven.
Deer thread the blossoming rows
Of the old orchard, rabbits
Hop by the well-curb. The cock crows
From the tree by the widow's walk;
Two stars in the trees to the west,
Are snared, and an owl's soft cry
Runs like a breath through the forest.
Here too, though death is hushed, though joy
Obscures, like night, their wars,
The beings of this world are swept
By the Strife that moves the stars.
-- from "Losses"
April 4, 1948
Online Source
A Country Life
A bird that I don't know,
Hunched on his light-pole like a scarecrow,
Looks sideways out into the wheat
The wind waves under the waves of heat.
The field is yellow as egg-bread dough
Except where (just as though they'd let
It live for looks) a locust billows
In leaf-green and shade-violet,
A standing mercy.
The bird calls twice, "Red clay, red clay";
Or else he's saying, "Directly, directly."
If someone came by I could ask,
Around here all of them must know --
And why they live so and die so --
Or why, for once, the lagging heron
Flaps from the little creek's parched cresses
Across the harsh-grassed, gullied meadow
To the black, rowed evergreens below.
They know and they don't know.
To ask, a man must be a stranger --
And asking, much more answering, is dangerous;
Asked about it, who would not repent
Of all he ever did and never meant,
And think a life and its distresses,
Its random, clutched-for, homefelt blisses,
The circumstances of an accident?
The farthest farmer in a field,
A gaunt plant grown, for seed, by farmers,
Has felt a longing, lorn urbanity
Jailed in his breast; and, just as I,
Has grunted, in his old perplexity,
A standing plea.
From the tar of the blazing square
The eyes shift, in their taciturn
And unavowing, unavailable sorrow.
Yet the intonation of a name confesses
Some secrets that they never meant
To let out to a soul; and what words would not dim
The bowed and weathered heads above the denim
Or the once-too-often washed wash dresses?
They are subdued to their own element.
One day
The red, clay face
Is lowered to the naked clay;
After some words, the body is forsaken
The shadows lengthen, and a dreaming hope
Breathes, from the vague mound, Life;
From the grove under the spire
Stars shine, and a wandering light
Is kindled for the mourner, man.
The angel kneeling with the wreath
Sees, in the moonlight, graves.
-- from "Losses"
May 2, 1948
Online Source
The spirit killeth, but the letter giveth life.
The week is dealt out like a hand
That children pick up card by card.
One keeps getting the same hand.
One keeps getting the same card.
But twice a day -- except on Saturday --
The wheel stops, there is a crack in Time:
With a hiss of soles, a rattle of tin,
My own gray Daemon pauses on the stair,
My own bald Fortune lifts me by the hair.
Woe's me! woe's me! In Folly's mailbox
Still laughs the postcard, Hope:
Your uncle in Australia
Has died and you are Pope,
For many a soul has entertained
A Mailman unawares --
And as you cry, Impossible,
A step is on the stairs.
One keeps getting the same dream
Delayed, marked "Payment Due,"
The bill that one has paid
Delayed, marked "Payment Due" --
Twice a day, in rotting mailbox,
The white grubs are new:
And Faith, once more, is mine
Faithfully, but Charity
Writes hopefully about a new
Asylum -- but Hope is as good as new.
Woe's me! woe's me! In Folly's mailbox
Still laughs the postcard, Hope:
Your uncle in Australia
Has died and you are Pope,
For many a soul has entertained
A mailman unawares --
And as you cry, Impossible,
A step is on the stairs.
-- from "The Seven League Crutches"
September 7, 1952
Online Source
The Olive Garden
(Rainer Maria Rilke)
He went up under the gray leaves
All gray and lost in the olive lands
And laid his forehead, gray with dust,
Deep in the dustiness of his hot hands.
After everything this. And this was the end.
-- Now I must go, as I am going blind.
And why is it Thy will that I must say
Thou art, when I myself no more can find Thee.
I find Thee no more. Not in me, no.
Not in others. Not in this stone,
I find Thee no more. I am alone.
I am alone with all men's sorrow --
All that, through Thee, I thought to lighten,
Thou who art not, O nameless shame ...
Men said, later: an angel came.
Why an angel? Alas, there came the night,
And leafed through the trees, indifferently.
The disciples moved a little in their dreams.
Why an angel? Alas, there came the night.
The night that came was no uncommon night:
So hundreds of nights go by.
There dogs sleep; there stones lie,
Alas a sorrowful, alas any night
That waits till once more it is morning.
For then beseech: the angels do not come,
Never do nights grow great around them.
Who lose themselves, all things let go;
They are renounced by their own fathers
And shut from their own mothers' hearts.
-- from "The Seven League Crutches"
September 19, 1954
Online Source
Children Selecting Books in a Library
With beasts and gods, above, the wall is bright.
The child's head, bent to the book-colored shelves,
Is slow and sidelong and food-gathering,
Moving in blind grace ... yet from the mural, Care
The grey-eyed one, fishing the morning mist,
Seizes the baby hero by the hair
And whispers, in the tongue of gods and children,
Words of a doom as ecumenical as dawn
But blanched like dawn, with dew.
The children's cries
Are to men the cries of crickets, dense with warmth
-- But dip a finger into Fafnir, taste it,
And all their words are plain as chance and pain.
Their tales are full of sorcerers and ogres
Because their lives are: the capricious infinite
That, like parents, no one has yet escaped
Except by luck or magic; and since strength
And wit are useless, be kind or stupid, wait
Some power's gratitude, the tide of things.
Read meanwhile ... hunt among the shelves, as dogs do, grasses,
And find one cure for Everychild's diseases
Beginning: Once upon a time there was
A wolf that fed, a mouse that warned, a bear that rode
A boy. Us men, alas! wolves, mice, bears bore.
And yet wolves, mice, bears, children, gods and men
In slow preambulation up and down the shelves
Of the universe are seeking ... who knows except themselves?
What some escape to, some escape: if we find Swann's
Way better than our own, an trudge on at the back
Of the north wind to -- to -- somewhere east
Of the sun, west of the moon, it is because we live
By trading another's sorrow for our own; another's
Impossibilities, still unbelieved in, for our own ...
"I am myself still?" For a little while, forget:
The world's selves cure that short disease, myself,
And we see bending to us, dewy-eyed, the great
CHANGE, dear to all things not to themselves endeared.
-- from "Selected Poems"
Online Source
The Orient Express
One looks from the train
Almost as one looked as a child. In the sunlight
What I see still seems to me plain,
I am safe; but at evening
As the lands darken, a questioning
Precariousness comes over everything.
Once after a day of rain
I lay longing to be cold; after a while
I was cold again, and hunched shivering
Under the quilt's many colors, gray
With the dull ending of the winter day,
Outside me there were a few shapes
Of chairs and tables, things from a primer;
Outside the window
There were the chairs and tables of the world ...
I saw that the world
That had seemed to me the plain
Gray mask of all that was strange
Behind it -- of all that was -- was all.
But it is beyond belief.
One thinks, "Behind everything
An unforced joy, an unwilling
Sadness (a willing sadness, a forced joy)
Moves changelessly"; one looks from the train
And there is something, the same thing
Behind everything: all these little villages,
A passing woman, a field of grain,
The man who says good-bye to his wife --
A path through a wood all full of lives, and the train
Passing, after all unchangeable
And not now ever to stop, like a heart --
It is like any other work of art,
It is and never can be changed.
Behind everything there is always
The unknown unwanted life.
-- from "The Seven League Crutches"
Online Source
Return to Randall Jarrell


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NEW YORK (May 10, 2013) – The MLS Disciplinary Committee has suspended San Jose Earthquakes midfielder Marvin Chavez for two games and fined him an undisclosed amount for violent conduct that endangered the safety of his opponent, Toronto FC defender Logan Emory, in the 58th minute of their game on May 8 (VIDEO).
Today the MLS Players Union informed the League that Chavez will appeal the second game of the suspension. Chavez will serve the first game of his suspension this Saturday when the Earthquakes play at Seattle Sounders FC. The result of the appeal of the second game's suspension will be announced at a later date.


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Monday, April 9, 2012
The Hunger Games by Linda S. Glaz
Then came the Hunger Games. (When I first asked my youngest daughter if she'd read it, she thought it was a diet book). Don't ever tell her I told.
Anyway, my husband and I, my daughter and her husband went to see the movie Saturday night. Again, I made the comment about the direction of our society. And I admitted I didn't think we'd ever get to this point.
Her comment? Society has already been at this point, Mom. The coliseums. People watching. People dying. People laughing as other humans fought to the death. She brought it to my attention that we don't have to wait to reach that point; as a grand society, man has already been there.
Okay, so I can't tease her anymore about that "diet book." She had her finger on the pulse of the inhumanity while I was still laughing over her naiveté. She wasn't, after all, the naïve one.
I was.
13 comments:
- Timothy Fish said...
That is one of the reasons why people ignore the lessons of history. People may see things today that indicate we're headed in the same direction as some society in the past, but people always say, "we'll never get there; we're better than that; we'll never let that happen," not realizing the slippery slope the world is on.
- April 9, 2012 at 5:58 AM
- Linda Glaz said...
OH, Tim, I couldn't agree more. I remember a "religious nut" teacher I had in 8th grade, or so I thought, and he predicted the US heading down the same road as Rome, and we all laughed at him. Said he was an alarmist, etc. (wish I could see him and apologize today). He was so spot on. How can any intelligent person look around us and not see what is happening? So frightening. I just pray those we've "raised up" in what we hope is a strong foundation, will be able to be leaders to a dying world. Sanity to beliefs gone crazy.
- April 9, 2012 at 9:00 AM
- Rick Barry said...
Linda, in answer to your question above, I've long considered that many otherwise intelligent people have succumbed to the snare of human blinders. By that word picture, I'm referring to the blinders that old-time farmers and modern jockeys place on their horses. The pupil of a horse's eye isn't round like a human's; it's a horizontal oval. Those eyes were created to have terrific peripheral vision. So, to keep them focused only what is directly in front of them, owners sometimes place blinders around the outside of their eyes. In a similar way, humans have allowed their vision to become narrowed by their own interests. Such an interest can be the pursuit of money, the pursuit of a spouse, the trap of pornography, a hobby, or almost anything that appeals. So many people seem to have self-created tunnel vision that they can no long see the big picture transpiring all around them. No wonder the apostle Paul advised Christians to "walk circumspectly" (looking around) in this world.
Thanks for the thoughtful post, Linda. May the odds ever be in your favor. ;)
- April 9, 2012 at 9:48 AM
- Linda Glaz said...
May the odds.....
will forevermore cause a ripple of terror to spiral down my spine. yikes! I never knew that about horses, always wondered why the blinders. Didn't realize they had such amazing vision. We could learn from them...
- April 9, 2012 at 9:52 AM
- jill said...
That's why Jesus refused to give the crowds what they wanted--the free "bread and circuses" Rome offered (precisely the same phrase the Hunger Games author uses to name her society). Instead, He told them he was the bread of life--if they took what he offered, they'd live; if they chased the other kind, it was death. People didn't get it then; they don't get it now. But I do believe this younger generation is wiser than we think or know. I have a great deal of hope that they can reach their own in ways we don't even understand. Your daughter will be in the front lines!
- April 9, 2012 at 9:53 AM
- Terry Burns said...
The eye thing is interesting. A further note on it, animals that are predators have their eyes in front and animals that are preyed upon have their eyes on the side to watch for danger. You wouldn't think something as big as a horse would be in the 'preyed upon' category, but it is. But consider for a moment where OUR eyes are located. Can you say predator?
- April 9, 2012 at 10:03 AM
- Terry Burns said...
Maybe a large portion of our citizens today should have their eyes on the side!
- April 9, 2012 at 10:04 AM
- Davalyn Spencer said...
Great post and comments this morning. "Hunger" is such a multi-faceted word. Hopefully through inspirational fiction, readers will "taste and see" that the Lord is good.
- April 9, 2012 at 11:17 AM
- From Mary's Pen said...
Have you seen this?
I think that books like Hunger Games are important- a reminder of how easily society can slide into a barbaric future. Hopefully our kids will read, and be warned.
- April 9, 2012 at 11:40 AM
- Cecelia said...
I read all three Hunger Games books, plus saw the movie, all within the span of roughly a week. I felt that the society portrayed was a Godless society. I've also seen it described as a dystopian(sp?) society - opposite of Utopia. I blogged about both the series and the movie:
- April 9, 2012 at 9:35 PM
- Amanda Stephan said...
When The Hunger Games first came to my attention, after our daughter had read the trilogy, I was aghast. I mean, come on. These are children. And they're killing children!
Not having the time to read this series, I decided to get the teenager's take on it. I asked for her thoughts. And boy did she give me some whoppers! And honestly, I was proud.
Her answer?
"This is what could happen when a government is out of control - WITH too much control" was her answer in a nutshell.
Yep. Wiser than her years. Somehow, there had been moments in her glassy-eyed stare during lectures, she had been listening.
And learning.
- April 10, 2012 at 5:05 PM
Hello! This is interesting. I will share this and pretty sure they will have a good read. Many thanks for sharing!
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- March 26, 2013 at 7:36 PM


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Well, this is going to get ugly. Looks like I'll have to update my list.
Interestingly, Favre is going from a team that wears the exact same shade of green as the Packers to one that wears the exact same shade of gold as the Packers.
(Graphic from Sconnie.com - buy the tshirt here.)
Tuesday, August 18, 2009
Gridiron, Again?
Posted by Chance Michaels at 10:53 PM
Labels: potpourri, team colors
2 comments:
The Packers need a new uniform design; like the design of the Vikings--not the colors.
- October 28, 2009 at 9:41 PM
- Chance Michaels said...
Can't agree with you. I would agree that if anything, the Packers need to streamline their jerseys. Not make them busier.
- December 16, 2009 at 10:26 AM
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Thomas Arnold
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Thomas Arnold (13 June 1795 – 12 June 1842) was a schoolmaster and historian, head of Rugby School from 1828 to 1841. His son was the poet Matthew Arnold; he was also an ancestor of Aldous Huxley.
|This People article is a stub. You can help Wikiquote by expanding it.
- My object will be, if possible, to form Christian men, for Christian boys I can scarcely hope to make.
- Letter accepting appointment as headmaster of Rugby; in Concise Oxford Dictionary of Quotations
- Real knowledge, like every thing else of the highest value, is not to be obtained easily. It must be worked for, — studied for, — thought for, — and, more than all, it must be prayed for.
- Quotes reported in Josiah Hotchkiss Gilbert, Dictionary of Burning Words of Brilliant Writers (1895). p. 364.
- As of rioting, the old Roman way of dealing with that is always the right one; flog the rank and file, and fling the ring-leaders from the Tarpeian rock.
- Quoted by Matthew Arnold, Cornhill Magazine, August 1868
- The distinction between Christianity and all other systems of religion consists largely in this, that in these other, men are found seeking after God, while Christianity is God seeking after man.
- Reported in Josiah Hotchkiss Gilbert, Dictionary of Burning Words of Brilliant Writers (1895), p. 133.
- [In many cases] there is no doubt that the shrine of a Muslim saint marks the site of some local cult which was practised on the spot long before the introduction of Islam.
- Quoted in P.M. Currie, The Shrine and Cult of Mu'in al-Dîn Chishtî of Ajmer, OUP, 1989 p. 74-87 and quoted in Ram Swarup, Hindu View of Christianity and Islam (1992)


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Sunday Morning Townsquare, February 19 2012
Welcome to Paul Jendrasiak, the new host of "Sunday Morning Townsquare!"
On Feburary 19th, Paul he spoke with West Michigan's own music sensation Garrett Borns and WMCAT's Punky Edison!
To hear the programs, you can simply click the link and the file will begin playing inside your browser OR you can right click and save to your hard drive or digital media player.


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The A State of Trance brand is known, loved and carried through in Armin van Buuren's A State of Trance record label and yearly A State of Trance compilations. On April 2nd, the 7th edition of Armin's compilation series will be released on Armada Music. 'A State of Trance 2010' represents all quality trance, progressive and other music ahead and on its way of becoming the future favorites of the dance scene.
Armin van Buuren's life-long passion for trance music still hasn't lost its strength. The close to 15 years on his musical counter have only sized up his love for this dance music genre, giving him plenty of determination to build a steady and unrivalled career in dj'ing, producing and all other different aspects of a musical profession. One of those aspects, is radio.
Armin's 'A State of Trance' radioshow, running for more than 8 year already, is a weekly highlight to at least 10 million listeners. This year the show passes its 450th episode, a milestone celebrated with 5 different events in the US, Canada, Poland and Slovakia. All events will be broadcast live, including multiple-day specials and guest mixes by some of the biggest names in the dance scene. The release of A State of Trance 2010 is synched with this special celebration.
A State of Trance 2010, out on iTunes April 2nd and available in stores April 9th, is filled with exclusives, remixes and fresh tracks by the likes of Ørjan Nilsen, Faithless, Andy Moor, Thomas Bronzwaer and Arnej. The compilation also premieres the brand new Gaia track and therefore follow-up to 'Tuvan', by Armin himself. The first CD takes you in with the lush 'On The Beach' theme, while CD 2 boosts your clubbing spirit with 'In The Club'. A State of Trance 2010 owns the formula to get you into that beloved state.
CD1 – On The Beach
01. Omnia & The Blizzard Feat. Susana – Closer (Original Mix Edit)
02. Luigi Lusini – Who We Are (Original Mix Edit)
03. M6 – Days Of Wonder (Original Mix Edit)
04. Mat Zo – Near The End (Original Mix Edit)
05. Monogato – Sincere (Original Mix Edit)
06. Ron Hagen & Al Exander – Last Minute (Original Mix Edit)
07. The Thrillseekers – Savanna (Original Mix Edit)
08. Orjan Nilsen – Lovers Lane (Original Mix Edit)
09. Beat Service Feat. Emma Lock – Cut And Run (Original Mix Edit)
10. Tenishia Feat. Aneym – Stranger To Myself (Tenishia's Burnout Mix Edit)
11. Andy Moor Feat. Carrie Skipper – She Moves (Original Mix Edit)
12. DJ Governor – Shades Of Grey (Original Mix Edit)
13. Myon & Shane 54 Feat. Labworks – Ibiza Sunrise (Classic Dub Edit)
14. Andrew Bennett Feat. Sir Adrian – Run Till U Shine (Cosmic Gate Remix)
CD2 – In The Club
01. Velvetine – Safe [Wherever You Are] (Rank 1 Remix Edit)
02. Faithless – Not Going Home (Armin Van Buuren Remix Edit)
03. Gaia – Aisha (Original Mix Edit)
04. Arnej – The Strings That Bind Us (Original Mix Edit)
05. DJ Eco Feat. Lira Yin – Love (Dub Mix Edit)
06. Roger Shah & Signum – Ancient World (Roger Shah Long Haul Flight Edit)
07. Jer Martin – Ten Minutes To Midnight (Original Club Mix Edit)
08. Dreastic – Spirit (Original Mix Edit)
09. Ferry Tayle – Trapeze (Daniel Kandi's Emotional Radio Edit)
10. Max Graham Feat. Neev Kennedy – Sun In The Winter ( Alex Morph Remix Edit)
11. Sebastian Brandt – 450 (Original Mix Edit)
12. Thomas Bronzwaer – Colider (Jorn Van Deynhoven Remix Edit)
13. Ehren Stowers – Ascent (Original Mix Edit)
14. Robert Nickson – We Won't Forget (Original Mix Edit)
15. Simon Patterson – Taxi (Original Mix Edit)
Read more… »
Tags: A State Of Trance 2010, A State Of Trance 2010 tracklist, Armin, ASOT, ASOT 2010, ASOT 2010 preview, ASOT 2010 tracklist, ASOT 2010 tracks, asot download, dj armin van buuren, free download, mix, mp3 download, music, radio shows, sets, tracklist, trance, trance download, Trance Music


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Suhr have released a tasty little limited run of their best selling Classic Pro range in some fancy metallic finishes.
These guitars are easily some of the best guitars for the price that anyone makes anywhere, and limited run colour options can't hurt the resell value either (not that you'll ever consider selling them).
The core of the Classic Pro range is a vintage design, but it's enhanced with some modern improvements that squeeze in a whole load of tones, features and build quality into one amazing guitar.
The body is a select 2 piece Alder body finished, a quarter sawn maple neck covered with an Indian Rosewood fingerboard. An even C medium profile and medium stainless steel frets give a very playable feel. A set of Suhrs V70 pickups and a 5 way control to control them finish off the appointments nicely, with a nice and quiet and very versatile set of tones at your fingertips.


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Development with Eclipse
From Openmoko
A graphical Openmoko application is a gnome-based X application. Hence it is usually easy to build, run and debug it as program for the desktop computer, uploading to the mobile phone only for the final stage of debugging. Even from the mobile phone, it is possible execute the program on the phone and still use the screen, mouse and keyboard of the desktop computer to observe its work. This article describes instructions for Debian, but they will likely work with any non broken Linux distribution.
Eclipse recently has the C/C++ development plug-in. You will need the recent Eclipse, this plug-in and you may need to upgrade the GTK development packages. The easiest way to get the simple application running is to create the managed C project and add `pkg-config --cflags --libs gtk+-2.0` both to the compiler options and to linker flags. After that, go to GTK tutorial and try, using it, to compose a simple application.
This approach not only shortens development cycle from minutes to seconds, but also allows to use the Eclipse debugger for C development, stepping through the code and watching variables.
The executable for the mobile phone can usually be produced from the same source files using the Openmoko toolchain. As all surroundings of these files for Eclipse and Openmoko project are not the same, the most straightforward approach is just to set two development environments and put the symbolic links of the source files into the Openmoko project directory.
After producing the Openmoko executable, it may be reasonable to try it via X, using the keyboard, mouse and screen of the desktop computer. All you need is to use the -X option in the ssh command when you log in into the connected mobile phone. After that, you should be able to run the application inside the phone but have its X window on a screen of the desktop machine. This way you can check the actual execution speed and have access to the mobile phone devices that are not present on PC.
Eclipse allows to add the custom builder to the project. These builders can be either Ant scripts or the executable shell scripts. These possibilities can be used to force the Openmoko toolchain to produce the phone executable without leaving the Eclipse IDE.
Set up Freerunner build Config
- install Toolchain
- open 'Properties' for your C or C++ Project
- select 'C/C++ Build'->'Tool Settings'
- click on 'Configuration'->'Manage' and create new configuration eg. Freerunner (copy settings from 'Relase' configuration)
- change GCC C||C++||Assembler Compiler command to /usr/local/openmoko/arm/arm-angstrom-linux-gnueabi/bin/gcc||g++||as
- change GCC Linker Command to /usr/local/openmoko/arm/arm-angstrom-linux-gnueabi/bin/gcc (g++ for C++ project)
- go to 'Build Steps' and add ". /usr/local/openmoko/arm/setup-env" to 'Pre-build step'
- click Ok and select 'Freerunner' in 'Active Build Configuration' for your Project
You can copy your binary to Freerunner by adding Post-Build command in 'Build Steps' eg.
scp ${project_name} root@neo:/home/root/dev_app/
or you can Run you application on Freerunner by adding Run configuration
C/C++ Application: /usr/bin/ssh Arguments: root@neo "cd dev_app && DISPLAY=:0 ./${project_name}"
--PipBoy2000 22:30, 9 September 2008 (UTC)


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Ive been following youre bands /projects since the seventies..This one ,chickenfoot ,is the funniest an most relaxing and unpretentious Ive heard in years.and Ive heard lots of music :)
Keep it coming with theese `easy to live by` songs.
My kids & my wife love youre songs to.
Long live rockn roll ,turn it up
and...Dont let the digi-monster eat you ;)


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8:00 pm
The Red Green Show "Y2 Cans" As a fund raiser, the men sell rusty unlabeled food cans left over from the Y2K scare. Then, Red uses a toilet plunger to build a riding lawnmower.G
8:30 pm
Keeping Up Appearances - The Memoirs of Hyacinth Bucket "Onslow's Birthday" Onslow's birthday celebrations may only come around once a year, but that is far too often for Hyacinth.G
9:00 pm
Old Guys "Marriage" Amber wants to impress her new boss, Maryanne, a keen cyclist. Tom never taught Amber how to ride a bike. Roy takes on the mantle of surrogate father to teach her now as a grown-up.G
9:30 pm
My Family "The Guru" Ben is mentioned in a book dedication by a successful and wealthy celebrity dentist, whom Ben cannot remember having met. Susan reveals a romantic encounter in Albania.G
10:00 pm
My Hero "Shock, Horror!" George becomes careless while zooming back and forth to check on Baby Ollie's temperature and a journalist snaps his picture.G
10:30 pm
Are You Being Served? "Are You Being Served?" For 25 years, Gentlemen's Ready-to-Wear has occupied the same floor of Grace Brothers. Now, as the store reorganizes, the department must learn to co-exist with Ladies' Separates and Underwear.G
11:00 pm
As Time Goes By "Pardon?" Jean and Lionel discover ailments in each other: Lionel is going deaf and Jean is having trouble with her eyesight; they both refuse medical help.G
11:30 pm
The Thin Blue Line "The Honey Trap" Dawkins is furiously jealous of Fowler's admiration for Habib, albeit as star of his pub quiz team. That worsens when CID needs her as sexy, secret bait for a "honey trap." Alas for Fowler, that part proves incompatible with the quiz.G


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Stocks ended in positive territory Monday, reversing their earlier declines, as strong gains in materials and energy offset weak housing data.
(Read More: After-Hours Buzz: NFLX, TXN, ZION & More)
Still, the S&P 500 and Nasdaq are on track for their first monthly losses since last October.
"We've had a lot of damage over the last week—we were up and down in violent swings—so the market is trying to find some stability," said Kenny Polcari, director at O'Neil Securities.


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As far as comfort foods in the sugary realm go, nothing beats the ultimate, old-fashioned chocolate chip cookie. That is ... nothing except a massive ultimate, old-fashioned chocolate chip cookie. You know, like the ones you can only seem to get when you go to a bakery or Starbucks. The ones that are probably worth at least two servings, but when you're in an indulgent mood, who cares!
Sometimes, a cold winter day -- or even a big football game! -- just calls for baking up a batch of those XXL chocolate chip cookies. Lucky for you, here's a delicious, easy recipe for them ...
Bakery Style XXL Chocolate Chip Cookies from PickyPalate.com
- 2 sticks (1 cup) softened unsalted butter
- 1 cup packed light brown sugar
- 1/2 cup granulated sugar
- 2 large eggs
- 1 1/2 teaspoon pure vanilla extract
- 2 3/4 cup all purpose Gold Medal Flour
- 1 teaspoon kosher salt
- 1 teaspoon baking soda
- 1/2 teaspoon baking powder
- 2 cups semi sweet chocolate chips
- Preheat oven to 375 degrees F and line a large baking sheet with a silpat liner or parchment paper.
- In stand mixer, cream butter and sugars for a good 3 minutes. Will be light and creamy. Add eggs and vanilla, beating until well combined.
- In a large bowl stir together flour, salt, baking soda, and baking powder. Slowly add to wet ingredients along with chocolate chips until just combined.
- With a giant cookie scoop or a heaping 1/4 cup, scoop dough onto your prepared baking sheet fitting only about 5 cookies per sheet. Press each cookie down to about 1/2 inch thick before baking.
- Bake for 13-16 minutes, until cookies are baked through and edges golden. Remove and let cool on baking sheet for 10 minutes before transferring. Place on cooling rack to finish cooling. Store any leftover cookies in an airtight container.
Makes 10-15 XXL cookies.
Image via Lara604/Flickr


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The Collegiate Rowing Coaches Association announced its 2011 Scholar Athletes, and MIT placed 12 women on the list, the second-most for any Division I rowing program. The University of Wisconsin had the most scholar athletes with 13, and the University at Buffalo had the third-highest number at 11. Ithaca College, a Division III program, tied MIT for second place across all divisions, also having 12 scholar athletes on the list.
To be designated as a CRCA Scholar Athlete an individual must meet all of the following requirements: the student-athlete has met all eligibility rules as defined by her institution; the student-athlete was in her 2nd, 3rd, or 4th year of eligibility; the student-athlete rowed in her institution's NCAA or IRA eligible boat(s) for a minimum of 75% of the current spring races or racing in a regional conference event; and the student-athlete has had a 3.5 cumulative GPA or higher (on a 4-point scale) for her career (through the fall semester/quarter for the current competition year).
The Engineers earning this distinction were: Hilda Buss, Rachel Clary, Katie Everett, Rebecca Heywood, Tess Saxton-Fox, Allison Simi, and Monique Squiers from the openweight squad; as well as Lauren Ayers, Kathleen Inman, Man-Yan Lam, Sabine Schneider, and Elizabeth Wei from the lightweight squad.
The full list of CRCA Scholar Athletes can be found here: