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Billing / Payment
How do I read my bill?
If you have a question regarding the cost of your procedure, please contact our Billing department at 513.733.9333.
Can I set up my payments through bill pay?
Not at this time.
Can I access my previous visit history online?
Not at this time.
Can I view my statement online?
Not at this time.
Can I pay my bill online?
Not at this time.
How much does the office visit cost?
If you have a question regarding the cost of your procedure, please contact our Billing department at 513.733.9333.
Can I find any pricing information on your website?
If you have a question regarding the cost of your procedure, please contact our Billing department at 513.733.9333.
Why is the actual cost of orthotics different than what was quoted to me?
The charge of the orthotic may be different than your actual out of pocket expense or "cost". Physicians must charge the same amount to every insurance company for a particular service. This applies to Bracing and Orthotics as well. However, reimbursement is based on the contracted rate that an individual has with his/her insurance company. Some items may not be a covered benefit based on your individual plan.
How much does the equipment my doctor recommended cost?
The cost depends on the product that you receive. Insurance companies use specific codes to describe the product that you receive. These codes are reimbursed at a rate set by your insurance company. The reimbursement to Wellington is based on your contracted rate through your insurance company. It is now standard practice within the Medical community to have the patient pay a "deposit" on the equipment/product that you receive.
How much does the procedure my doctor recommended cost?
If you have a question regarding the cost of your procedure, please contact our Billing department at 513.733.9333.
Directions Hours and Contact Info
Where are the therapy offices located?
Therapy offices are in all locations except Oxford.
What are the hours of the therapists?
Therapy offices are open 7am to 7pm Monday through Thursday, and 7 am to 5 pm on Friday. Please contact the therapy office desk at your location for specific therapist hours
Are you open on the weekends?
Wellington has After Hours clinics to service patients on weekends. Please reference our "After Hours Clinic" page.
Can I access the forms that are required by my physician online?
Yes. You are able to complete the forms online via our Patient Portal. You may also print the appropriate document from our Patient Forms page, fill out, and bring the completed version with you to your next scheduled office appointment.
Can I return my equipment (i.e. braces, crutches)?
Braces and orthotics cannot be returned for a refund. These products are medical grade single use items which are much like a prescription at the pharmacy. However, within the first 60 days of receiving the product, if there is a Manufacturer defect the product it will be replaced with the same or similar product.
How can I schedule my next doctor's appointment?
Either Schedule at our desk as you leave our office, or contact our central scheduling department at 513.232.2663.
How can I schedule my next physical therapy appointment?
Either Schedule at our therapy desk as you leave our office, or reference our "Therapy Services" page to contact the therapy office.
Which hospitals is Wellington Orthopaedic & Sports Medicine aligned with?
Mercy Anderson, Mercy Clermont, Mercy Fairfield, Christ Hospital, Good Samaritan, Bethesda North, Cincinnati Children's Hospital.
Why do physicians run behind schedule?
Wellington Physicians try to stay on schedule as well as meet all patient needs in a timely manner. However, due to some patients' questions and concerns, sometimes Physicians may run behind schedule from time to time.
Which insurance carriers do you accept?
If you have a question regarding your insurance coverage…please contact your insurance company prior to your first visit.
How can I find out whether a specific procedure is covered by my insurance?
You should contact your insurance company to verify whether or not a procedure is covered under your insurance plan.
Physician / Location Info
What are the hours of operation of each location?
Please reference our "Locations" page.
How can I contact a specific office location?
Please reference our "Locations" page.
How do I find out the hours that my physician sees patients at a specific location?
Please reference our "Locations" page.
How do I find out in which office my physician practices?
Please reference our "Locations" page.
How do I find directions to your office?
Please reference our "Locations" page.
Why do I have to come to a specific office to see the doctor?
With 29 Physicians, each practices at specific locations to best serve patients.
Does the website have the most updated information about Wellington and my physician?
Yes, the website is updated weekly.
What procedures or tests can be conducted at your locations (i.e. MRI's)?
Our physicians perform normal office procedures such as X-rays, Injections, Casting, and Bracing.
How can I find out which procedures a doctor specializes in?
Please reference our "Specialties" page.
How do I find more information about the equipment my doctor recommended?
If your physician is prescribing equipment for the treatment of your condition, that information will be provided in the office at the time of your appointment.
How can I find out more information about the procedure my doctor recommended?
Please reference our "Physicians" page.
Workers Compensation
I have an allowed claim. Will all services be covered under my claim?
Not necessarily. Depending on your claim, state where the injury occurred and employer classification, some services may not be covered. Wellington's Worker's Compensation staff can better address this request on a one on one basis. Please contact the office for further information.
I have Worker's Compensation forms to complete, who takes care of these?
There are specific forms and guidelines which are regulated by the Bureau of Worker's Compensation. These guidelines specify how a form is completed and by whom. Please contact Wellington's Worker's Compensation staff to address your specific needs.
Will Wellington Orthopaedic treat ALL of my Worker's Compensation claims?
Wellington physicians' provide comprehensive orthopedic care; however, the date of injury and the body part involved will be considered.
Why should I file a Worker's Compensation claim instead of using my private insurance?
There are a couple of issues to consider: • Private insurance companies will not pay for work related injuries. • Not filing in a timely manner could deny a legitimate claim. Creating additional complications for the injured worker.
How long does it take to get a Worker's Compensation claim processed?
The average time frame is 28 days; however, there may be other factors involved that could lessen or extended this process.
I have a Claim Number so does that mean my claim is allowed?
No, a Claim Number establishes a record of injury being filed and all transactions affiliated with that injury will be recorded under that number.


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Gossip Girl Threesome Update: More CluesSteve Marsi at . Comments
A new article by Kristin Dos Santos of E! Online helps narrow down the possibilities for the upcoming Gossip Girl threesome scene, and you may be surprised.
Check out her clues below, along with some other miscellaneous scoop on Chair and Serenate, and see if that means we can now pinpoint who is involved.
We could've sworn it wouldn't work without someone in particular ...
- One of the participants is not someone you would expect to film a threesome. That said, it's not over-the-top racy (it's the CW) so this actor's fairly pure image will probably just be a wee bit soiled, but not diiiirrrrty.
- The threesome is definitely NOT Blair, Chuck and Nate.
- Little J and Eric do not take part in menage-a-magic.
- Chair does not take part in the three-way. Neither Chuck nor Blair.
- The Gossip Girl threesome is two girls, a guy and ... a pizza place.
- Chuck and Blair are still going strong as of episode 11. Sources are still reporting that they are the long-term Ross and Rachel of Gossip Girl.
- This just in from a rock solid source, which should excite some fans: I think a Nate-Serena pairing is VERY much a possibility this season!
- A name who is NOT involved, who I could have SWORN would be. Skanky ho biscuit Georgina is NOT part of the threesome. Shocking, no?
So based on this, it's totally gotta be Dan-Vanessa-Olivia, right? Or are we still reaching at this point? Leave a comment below and tell us what you think ...
Hey, that's totally who we're gonna hit it with tonight!
Steve Marsi is the Managing Editor of TV Fanatic. Follow him on Google+ or email him here.

subset: commoncrawl


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woah, simply the smartest, most meta star wars movie yet.
My favorite and most interesting characters to me were, Kylo Ren/Ben Solo and Rey. Their very compelling story and unique characters, great acting, good chemistry were amazing. They were the ones I wanted to watch most, on the screen. I hope they are the main focus, with more screen time, in the next film. I don't think only one more film will be enough to adequately flesh out, cover and satisfactorily conclude their story. I wish they would make more films with their characters having the main and the majority of the focus. This could become one of the greatest love stories, in the Star Wars universe or any other, for that matter!
really bad script worse S.W movie made.
Worst Star Wars movie to date. Same hype as Black Panther but much worse.
A failure on all levels. Even Black Panther is better.
Loved it ! .. cant wait for the next one :)
Looks like this bad movie is finishing with a 3 star rating. A pity.
Was too political for a Star Wars films. Killed off Luke, but left leia. Too many Deus ex machinas. Overall worse than phantom menace
Princess Leia was relegated to the B team in this one and Luke Skywalker didn't fare much better.
Could have been great but went out of its way to disappoint.
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DWTS All Stars Week 4 – This Week on the Results Show…
Congratulations, Tristan and Kym fans, they're back in the ballroom! This is according to the ABC Medianet Press Release:
During "Dancing with the Stars: All-Stars — The Results Show" on TUESDAY, OCTOBER 16 (8:00-9:00 p.m., ET), "Dancing with the Stars" Season 9 champion Donny Osmond returns to the ballroom performing a duet with international recording star Susan Boyle. Their breathtaking duet, "This Is the Moment," will be accompanied by dancers Kym Johnson, Tristan McManus, Anna Trebunskya and Henry Byalikov. "This is The Moment" is from Boyle's new album, "Standing Ovation," which will be released November 13.
More outside dancers and Troupe. Not terribly excited. :::sigh:::
In Tuesday night's "Macy's Stars of Dance Performance," choreographer Christopher Scott returns to the ballroom, but this time brings with him the Legion of Extraordinary Dancers (LXD). This powerful piece will feature 18-year-old internet sensation Christina Grimmie at the piano singing "Titanium," with Jessica Keller as the lead ballerina. With stuntmen, snow and the LXD, this is a performance you won't want to miss!
Also adding to the night of spectacular performances, professional dancer Cheryl Burke, along with four outside dancers, will dance to a live performance from Tito Puente Jr., who will showcase a medley of his classics. Before the night's end, one more couple will be eliminated from the competition.


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FOXBOROUGH, Mass. – Improvement is about recognizing issues and correcting them.
New England Revolution head coach Jay Heaps has taken the first step and identified the issue which has plagued his side the past two games, when a pair of halftime leads evaporated into a 2-1 loss to the New York Red Bulls and a 1-1 draw with the Portland Timbers.
On both occasions it was a lethargic start to the second half which sealed New England's fate, as all three goals the Revs conceded in the past two games were scored within 20 minutes of the restart.
"That 20 minutes right after half is a critical time in the game and the last two games, we haven't been good enough in that time frame," said Heaps. "We've lost basically five points in that stretch."
The next step, of course, is correcting the issue, which the Revs will next have the opportunity to do on Saturday night when they continue their homestand by hosting Chivas USA.
It's as much a mental issue as anything else, said Lee Nguyen, who believes the Revs need to maintain an attacking mindset even when they do manage to build a one-goal lead in the early stages.
"It's been great that we've been able to get the first goal the past couple games, but we've got to keep that mentality going," he said. "Now it's just tightening the screws towards the end of the game and trying to keep it tight in the back. But at the same time, we've got to punish them when we get the opportunity."
New England's last two results have dropped the club's record to 7-1-1 when scoring the first goal this season, but there's a critical difference which separates the seven wins from the loss and draw. In all seven wins, the Revs have managed to find a second goal to kill the game. The only two occasions in which they haven't done so have been the past two games against New York and Portland.
"That second goal is always crucial," said Charlie Davies, who has scored the goal to put the Revolution ahead in each of the last two matches. "But with that being said, a one-goal lead at home should be good enough to get three points.
"We're learning as we go and we get better as we go, and I think we've taken big steps, especially from that big drought we had in the middle of the season. We're looking forward to Saturday."


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The Art of Donating Art: The Charitable Contribution of Art, Antiques and Collectibles
When considering their charitable options, many donors overlook giving assets that can provide the greatest tax benefits. In this article from the Journal of Practical Estate Planning, Orange County, California attorney Joy Gibney Berus discusses several factors to consider and requirements that must be met to obtain and maximize the benefits from donations of art, antiques and collectibles.
By Joy Gibney Berus. Joy Gibney Berus is a Partner with the law firm of Barth, Berus & Calderon, LLP. Her practice is devoted to business law, contract law, personal property law, real estate law and estate planning matters, focusing primarily on the application of these areas in art law.
Donations of objects such as fine art and collectibles have always been problematic. With the recent higher level of scrutiny and the additional requirements and penalties of the Pension Protection Act,1 the rules related to qualified charitable contributions have been "stepped up." This article will provide you with 12 steps to consider in donating personal property items such as art, antiques and collections, so that you may assist your clients in maximizing all of the benefits to which they may be entitled.
U.S. tax laws provide an incentive for clients to contribute, during their lifetime or upon their death, works of art to U.S. tax exempt organizations such as qualified museums and universities, and other organizations that display and make use of works for art in furtherance of their tax-exempt purposes.2
Donating art, antiques and other collectible objects to appropriate qualified organizations may provide your clients with the following possible benefits:
- An immediate income tax deduction
- Avoidance of the tax on capital gains on appreciated assets
- An estate and gift tax deduction
- The creation of a lasting legacy with their organization of choice
Here are 12 steps to consider in the process of determining whether or not a client should make a charitable contribution of artworks and other such personal property objects, including what to donate, the different ways to donate and the process of making a qualified charitable contribution.
Step 1: Donate Appreciated Objects
Your clients generally will receive a higher income tax deduction if they donate an art object or collection that has appreciated in value over the time they have owned it. Art objects and collections held more than one year are capital gain property. Generally, property is capital gain property if its sale at fair market value on the date of the contribution would have resulted in long-term capital gain. Capital gain property includes capital assets held more than one year. The general rule is that a client can usually deduct the full fair market value of the donation as of the date of the contribution.
Step 2: Donate Long-Term Capital Gain Objects
Donated property that is appreciated long-term capital gain property can be deducted at its full fair market value.
On the other hand, the amount your client can deduct for a contribution of ordinary income property is generally only the client's basis in the property (his or her cost), not the full fair market value. Property is ordinary income property if its sale at fair market value on the date it was contributed would have resulted in ordinary income or in short-term capital gain.
Examples of ordinary income property are:
- business inventory items,
- works of art created by the donor artist,
- manuscripts prepared by the donor author, and
- capital assets held one year or less.3
Unfortunately, the donor cannot be the artist or creator of the object. The amount the artist may deduct for a contribution of ordinary income property is generally only his or her basis in the property (the client's original cost).
Taxidermy. The Pension Protection Act reduced the tax deduction rules related to the charitable contribution of Taxidermy type property. Now, a donation of Taxidermy property to a qualified charitable institution is limited to a deduction of the donor's cost basis in the property or its fair market value, whichever is less. The cost basis is now limited to the cost of preparing, stuffing and mounting the property. (No more safari trip deductions.)
Step 3: Donate to a Public Charity
In order to maximize your client's charitable deduction benefits, the qualified organization must be a public, not private, charitable organization.
In general, qualified public charitable organizations include nonprofit groups that are religious, charitable, educational, scientific or literary in purpose, or that work to prevent cruelty to children or animals. You can ask the organization whether it is a qualified organization, and most will be able to tell you. Or, you can check IRS Pub. 78, which lists most qualified organizations.
In most cases, your client will only receive a deduction of his or her cost for a contribution of appreciated art objects to a private charity. However, that same donor client would be allowed a deduction of the full fair market value if the contribution was made to a public charity.
Step 4: Make Sure the Public Charity Meets the Related Use Rule
The related use rule applies to capital gains property that is tangible personal property (objects) contributed to a public charity. The related use rule requires that the use of the art object by the organization be related to the purpose or the function constituting the basis for the organization's charitable exemption under Code Sec. 501.
This means that the donated object must be of a type normally retained and exhibited by that charitable organization, such as a museum or educational institution that normally has a collection of similar paintings, or silver, or sports memorabilia. All of the appreciated value of the donated art object will be lost as a charitable deduction if the related use rule is not satisfied.
As an example, we will look at Mr. Donor Client's donation and the tax deduction benefit he would receive if he made his donation to three different institutions. Mr. Client purchased a sculpture by an unknown artist for $1,000 15 years ago. It has appreciated over the years as the artist has gained notoriety. Mr. Client obtains a qualified appraisal by a qualified appraiser. The fair market value on January 1, 2008, the date of his donation, is appraised at $15,000.
Example Donation 1. Mr. Client donates the sculpture to a private charity. He will only be able to receive a deduction for his cost, $1,000.
Example Donation 2. Mr. Client donates the sculpture to a public charity (a charitable hospital), but the charity's charitable exemption purpose is unrelated to his donated sculpture. He will only be able to receive a deduction for his cost, $1,000.
Example Donation 3. Mr. Client donates the sculpture to a public charity (an art museum with a collection of similar type sculptures), and the use of the sculpture by the organization is related to the purpose or the function constituting the basis for the organization's charitable exemption. He will be able to receive a deduction for the full fair market value of the sculpture as of the date of donation, $15,000.
Step 5: Verify Acceptance of the Donation by the Qualified Organization
It is important to make sure your client's designated public charity wants the object, and that it meets the criteria necessary for your client to receive an income tax deduction for the donation of the artwork to the institution. The contemplated donation should be discussed with the designated charitable institution. The organization should provide a written acceptance indicating that the organization is a qualified public charity, and that it satisfies the related use rule regarding the particular donation.
Step 6: Consider a Donation of a Partial (Fractional) Interest in the Artwork or Collection over Time (Caveat: The Benefits Have Been Reduced by the Pension Protection Act)
Before the Pension Protection Act
In certain circumstances, a donor may want to gift a partial interest (referred to as an undivided fractional interest) in a work of art or collectible. "The allowable deduction under section 170(a) was equal to that value which bears the same ratio to the value of the entire interest that the donated undivided present interest in the art object bears to the entire interest therein."4
Ms. Donor has collected antique silver over the years. She may donate a percentage of ownership of the antique silver collection, while retaining the remaining portion of ownership for herself, with the promise that full ownership will ultimately go to the qualified charitable organization at a future date of her choice, such as the donor's date of death.
As an example, using Ms. Donor's choice of a qualified museum as the charitable organization to receive her donation, the receiving museum would retain possession of the entire antique silver collection based upon its percentage of ownership. If a gift of a one-third interest was given, and Ms. Donor retained the remaining two-thirds interest, then the museum would have possession of the entire antique silver collection for display four months of each year, and Ms. Donor would have possession of the entire antique silver collection for the remaining eight months. The museum would ultimately acquire a 100-percent interest in the antique silver collection at the designated future date.
Ms. Donor's benefit in gifting the partial interest would be the allowable income tax deduction of one-third of the appraised fair market value of the antique silver collection at the date of donation. Additionally, Ms. Donor would have the continuing use and enjoyment of the entire antique silver collection for two-thirds of each year. Ms. Donor would also be able to make another partial interest donation to the same museum in the future, such as a second donation of another one-third interest in the antique silver collection five years later.
This time, the second donation of another one-third interest in the antique silver collection had a higher fair market value at the time of donation, not only because of the passage of five years time, but also because the provenance of the object now includes its history as part of the collection of the museum! The museum would now own a two-thirds interest in the entire antique silver collection and would have possession for eight months of the year. Ms. Donor would have an additional income tax deduction equal to one-third of the fair market value at the time of the second donation. She would still have a one-third ownership interest in the silver collection and the use and enjoyment of the entire silver collection for four months of the year until the ultimate transfer of the entire remaining interest at the designated date.
After the Pension Protection Act
The Act created new limitations on the donation of fractional interests after August 17, 2006. These limitations are now memorialized in IRS Pub. 526.5
Once a fractional gift is made, the value of any subsequent gifts is now limited to the LESSER of the initial fair market value of the contribution or the later fair market value of the contribution. In other words, if the value of the item goes down, the fair market value deduction goes down, but if the value of the item goes up, the deduction does not go up, the donor is only entitled to the same value as the initial fractional interest contribution.
The gift must be completed within the earlier of 10 years or the death of the taxpayer. This means that the donation of all fractions owned by the donor must be completed and donated within 10 years.
The donee institution must take substantial physical possession or make use of the property during its allotted time period each year. If any of these conditions are not met, then the deduction previously taken by the taxpayer will be recaptured with interest at 10 percent.
Step 7: Consider a Charitable Bargain Sale
The bargain sale is the only donation plan that can:
- give your client both a lump sum of cash, and a charitable deduction.
A bargain sale of personal property to a qualified charitable organization (a sale or exchange for less than the property's fair market value) is partly a charitable contribution and partly a sale or exchange. With the bargain sale, your client sells his or her art object or collection to the charitable organization at less than fair market value. The transaction gives your client cash, plus a charitable income tax deduction for the discount your client took from the market value.
Generally, if the art object sold was capital gain property, your client's charitable contribution is the fair market value of the contributed portion.
Step 8: Retain a Qualified Appraiser
The questions regarding the qualifications of the appraiser are raised on audit (after the tax report due date). Therefore, there is no second chance for the client who submitted the tax return.6 If the client or the client's professionals choose unwisely, and the appraiser is found to be unqualified or an excluded individual, the appraised value may be rejected. The client may then be subject to additional taxes as well as interest and penalties.
The Qualified Appraiser in Charitable Contributions of Art and Collectibles
The Pension Protection Act of 2006, signed on August 17, 2006, increased the requirements of a qualified appraiser in charitable contributions of personal property such as art and collectibles. The new requirements are now set forth in IRS Pub. 561.7 For returns filed after February 16, 2007, a qualified appraiser is an individual who meets ALL of the following requirements:
- The appraiser has earned an appraisal designation from a recognized professional appraiser organization for demonstrated competency in valuing the type of property being appraised. Alternatively, the individual has met certain minimum education and experience requirements, which, for personal property, includes:
- A. successful completion of college or professional-level coursework that is relevant to the property being valued,
B. at least two years of experience in the trade or business of buying, selling or valuing the type of property being valued, and
C. the individual must fully describe in the appraisal his or her qualifying education and experience.
- The individual must regularly perform appraisals for which the appraiser receives compensation.
- The individual must demonstrate verifiable education and experience in valuing the type of property being appraised. To do this, the appraiser can make a declaration in the appraisal that, because of his or her background, experience, education and membership in professional associations, he or she is qualified to make appraisals of the type of property being valued.
- The individual has not been prohibited from practicing before the IRS under 31 USC §330(c) at any time during the past three-year period ending on the date of the appraisal.
- The individual is not an excluded individual (as defined below).
More than one appraiser may appraise the property, provided that each complies with the requirements, including signing the qualified appraisal and Form 8283, Noncash Charitable Contributions, Section B, Part III.
Excluded Individuals
As set forth in IRS Pub. 561, an appraiser is considered an interested party, and is therefore considered an unqualified appraiser as an excluded individual if the person is:
- The donor of the property or the taxpayer that claims the deduction.
- The donee of the property.
- A party to the transaction in which the donor acquired the property being appraised, unless the property is donated within two months of the date of acquisition and its appraised value does not exceed its acquisition price.8 This applies to the person who sold, exchanged or gave the property to the donor, or any person who acted as an agent for the transferor or donor in the transaction.
- Any person employed by any of the above persons. For example, if the donor acquired a painting from an art dealer, neither the dealer nor persons employed by the dealer can be qualified appraisers for that painting.
- Any person related under Code Sec. 267(b) to any of the above persons, or married to a person related under Code Sec. 267(b) to any of the above persons.
- An appraiser who appraises regularly for a person in (1), (2) or (3), and who does not perform a majority of his or her appraisals made during his or her tax year for other persons.9
A person is not a qualified appraiser for a particular donation if the donor had knowledge of facts that would cause a reasonable person to expect the appraiser to falsely overstate the value of the donated property. In addition, in accordance with the generally accepted standard of care for appraisers, the appraiser must have no past, present or future interest in the object(s) being appraised and declare so within the appraisal report.
Therefore, the museum or other qualified charitable institution that will receive the donated artworks or objects may not provide the appraisal for the artworks.
Additional Requirement to the Appraiser Declaration
The appraiser's declaration contained in the appraisal must now include a statement that the appraiser understands that a Substantial and Gross Overstatement of Valuation (SGVM) resulting from an appraisal that the appraiser knows is for tax purposes may be subject to a penalty.
Caveat: The Opinion of a Qualified Appraiser Is Not Binding on the Court
Using a qualified appraiser is essential, but it is not enough. It is merely passing the first hurdle in the process of substantiation of the appraised value. The Court is not bound by the opinion of any expert witness, and may accept or reject expert testimony in the exercise of the Court's own judgment.10 The Court may be selective in its use of any part of an expert's opinion.11
Finally, because valuation necessarily involves an approximation, the figure at which we arrive need not be directly traceable to specific testimony if it is within the range of values that may be properly derived from consideration of all the evidence.12
It is essential, therefore, that both the criteria of the qualified appraiser as well as the qualified appraisal (discussed below) be met.
Step 9: Know the Requirements of a Qualified Appraisal
As set forth in Form 8283's Instructions regarding appraisal requirements, the appraisal must be made by a qualified appraiser (as defined above) in accordance with generally accepted appraisal standards. It also must meet the relevant requirements of Reg. §1.170A-13c and Notice 2006-96.13
The Uniform Standards of Professional Appraisal Practice (USPAP) is the generally accepted standard of care for appraisers, including personal property appraisers. Thus, the law determining a qualified appraisal as well as a qualified appraiser in a charitable contribution appraisal matter has been based on the tax court's interpretations of the tax regulations, the standard of care for appraisers commonly used (USPAP), the ethical requirements of the professional association of the appraiser (such as the American Society of Appraisers) and relevant case law precedents interpreting the regulations and standard of care.
Form 8283, Noncash Charitable Contributions
Contributions of art objects and other personal property are reported on IRS Form 8283, Section A, for all contributions for the year over $500.
For deductions of art objects and other personal property over $5,000, Form 8283 Section B must be completed. This is signed by the donor, the donee and the appraiser. The donor must also obtain a separate qualified written appraisal of the donated property from a qualified appraiser.
For deductions of art objects and other personal property over $20,000, Form 8283 Section B must be completed. This is signed by the donor, the donee and the appraiser. The donor must also obtain a separate qualified written appraisal of the donated property from a qualified appraiser and this appraisal must be attached to Form 8283 when it is submitted to the IRS.
The Appraisal and Its Content Requirements
The Pension Protection Act of 2006 also increased the requirements of a qualified appraisal for charitable contributions. As set forth in IRS Pub. 561, as revised in April 2007, a qualified appraisal is an appraisal document that:
- is made, signed and dated by a qualified appraiser in accordance with generally accepted standards (e.g., if the appraisal is consistent with the substance and principles of USPAP);
- meets relevant requirements of Reg. §1.170A-13(c)(3) and Notice 2006-96;
- relates to an appraisal made not earlier than 60 days prior to the date of contribution of the appraised property;
- does not involve a prohibited appraisal fee (generally, no part of the fee for a qualified appraisal can be based on a percentage of the appraised value of the property)14; and
- includes certain information.
A qualified appraisal must include all of the following information15:
- A description of the property in sufficient detail for a person who is not generally familiar with the type of property to determine that the property appraised is the property that was (or will be) contributed
- The physical condition of any tangible property16
- The date (or expected date) of contribution
- The terms of any agreement or understanding entered into (or expected to be entered into) by or on behalf of the donor, that relates to the use, sale or other disposition of the donated property (such as restrictions on the right to sell or use the property, earmarks for a particular use, any reservation of a right to income from the property or the possession of the property for someone other than the donee)17
- The name, address and taxpayer identification number of the qualified appraiser and, if the appraiser is a partner, an employee or an independent contractor engaged by a person other than the donor, the name, address and taxpayer identification number of the partnership or the person who employs or engages the appraiser
- The qualifications of the qualified appraiser who signs the appraisal, including the appraiser's background, experience, education and any membership in professional appraisal associations
- A statement that the appraisal was prepared for income tax purposes
- The date (or dates) on which the property was valued
- The appraised fair market value on the date (or expected date) of contribution
- The method of valuation used to determine fair market value, such as the income approach, the comparable sales or market data approach, or the replacement cost less depreciation approach
- The specific basis for the valuation, such as any specific comparable sales transaction
Works of Art and Collectibles
Additionally, the following are examples, as set forth in IRS Pub. 561, of the information that should be included in a description of donated works of art and collectibles:
- A complete description of the object, indicating the: size, subject matter, medium, name of the artist (or culture), and approximate date created
- The cost, date and manner of acquisition18
- A history of the item, including proof of authenticity19
- A professional quality image of the object20
- The facts on which the appraisal was based, such as the following: Sales or analysis of similar works by the artist, particularly on or around the valuation date; quoted prices in dealer's catalogs of the artist's works or works of other artists of comparable stature; a record of any exhibitions at which the specific art object had been displayed; the economic state of the art market at the time of valuation, particularly with respect to the specific property; the standing of the artist in his profession and in the particular school or time period
A separate qualified appraisal is required for each item of property that is not included in a group of similar items of property. One qualified appraisal for a group of similar items of property contributed in the same tax year may be provided. A qualified appraisal for a group of similar items must provide all of the required information for each item of similar property. The appraiser, however, may provide a group description for selected items, the total value of which is not more than $100.21
Step 10: The Required Time of Receipt of the Appraisal by the Client
The client must receive the qualified appraisal before the due date, including extensions, of the tax return on which the charitable contribution deduction is first claimed for the donated property.22 If this deadline is not met, the client's entire charitable deduction is lost.
Step 11: Consider Requesting Statement of Value if Donated Object Has Been Appraised at $ 50,000 or More
At the request of the donor, the IRS will issue a Statement of Value that can be relied on by the donor of the object of art. This helps the donor in avoiding penalties. If your client is considering donating an object of art that has been appraised at $50,000 or more, you can recommend that he or she request a Statement of Value for that object from the IRS.
The donor must request the Statement of Value after the donor's donation but before filing the tax return that reports the donation. The request must include a copy of the qualified appraisal of the artwork(s), the completed Form 8283 including Section B, and the $2,500 fee. (This fee is for one to three items, add $250 for each additional item over three.) If the donor's request lacks essential required information, the donor will be notified and given 30 days to provide the missing information.
Step 12: Consider Obtaining the Advice and Assistance of Attorneys, CPAs, Qualified Appraisers and Other Professionals Experienced in Charitable Contributions of Art, Antiques and Other Collectibles
To ensure that all requirements for a qualified charitable contribution of art and other collectibles are met, a team approach is necessary. A team approach assists the professional and the client in maximizing the ability of the client to make the appropriate charitable contribution decisions, and then assists in the actual qualified contribution as required by law so that the client will obtain the full fair market value tax deduction to which he is entitled.
The total value of your client's charitable contribution deduction and certain other itemized deductions may be limited, depending upon your client's adjusted gross income and the amount and type of donation. There are many other estate planning options available which are beyond the scope of this article, such as charitable remainder trusts, charitable remainder unitrusts, pooled income fund trusts, charitable lead trusts, charitable lead unitrusts and charitable annuities.
The above steps are examples of just a few of the variety of issues to be aware of when your client owns a valuable work of art, antique or collection that he or she may consider donating to a charitable organization. There may be many options available that you can recommend to your clients so that they may maximize their charitable deductions benefits. Both your client and a qualified charitable organization may thank you.
1. The Pension Protection Act of 2006 (P.L. 109-280).
2. Code Sec. 170(c).
3. IRS Pub. 526 (2007).
4. Rev. Rul. 57-293, 1957-2 CB 153.
5. IRS Pub. 526.
6. Reg. §1.170 A-13(c)(3)(i)(A).
7. IRS Pub. 561 (April 2007).
8. Reg. §1.170 A-13(c)(5)(iv)(B).
9. Reg. §1.170 A-13(c)(5)(iv)(F).
10. National Grocery Co., SCt, 38-2 USTC ¶9312, 304 US 282, 58 SCt 932; J.C. Shepherd , 115 TC 376, Dec. 54,098 (2000), aff'd, CA-11, 2002-1 USTC ¶60,431, 283 F3d 1258.
11. R.E. Parker, 86 TC 547, Dec. 42,966 (1986); A.D. Davis Est., 110 TC 530, Dec. 52,764 (1998); M. Green Est., 86 TCM 758, Dec. 55,384(M), TC Memo. 2003-348.
12. H.A. True, Jr. Est., 82 TCM 27, Dec. 54,398(M), TC Memo. 2001-167 (citing S. Silverman, CA-2, 76-2 USTC ¶13,148, 538 F2d 927, aff'g, 33 TCM 1321, Dec. 32,831(M), TC Memo. 1974-285); as also cited in P.S. Peracchio, 86 TCM 412, Dec. 55,307(M), TC Memo. 2003-280.
13. Notice 2006-96, IRB 2006-46, 902.
14. Reg. §1.170A-13(c)(6)(ii).
15. IRS Pub. 561.
16. See where the failure to physically inspect the artwork or antique and the appraiser's reliance on photographs alone led to the rejection of the appraised value by the tax court due to problems with condition, age and authenticity issues not capable of being observed by reliance on photographs alone and physical inspection of the object was possible. M.G. Sammons, 51 TCM 1568, Dec. 43,212(M), TC Memo. 1986-318; A. Posner, 35 TCM 943, Dec. 33,919(M), TC Memo. 1976-216; J.D. Shein, 53 TCM 1292, Dec. 44,019(M), TC Memo. 1987-329; F.C. Johnson, 85 TC 469, Dec. 42,383 (1985).
17. See where having the accepting institution sign an agreement not to sell or otherwise dispose of the object within two years, the court found that the agreement itself reduced the fair market value of the donated object. T.G. Murphy, 61 TCM 2935, Dec. 47,415(M), TC Memo. 1991-276.
18. See R.D. Jennings, 56 TCM 595, Dec. 45,161(M), TC Memo. 1988-521, whenever a purchase and donation are close in time, the IRS will give the charitable deduction careful examination.
19. "The authenticity of the donated art must be determined by the appraiser. Certificates of authenticity may be useful, but this depends on the genuineness of the certificate and the qualifications of the authenticator. IRS Pub. 561. See also G.O. Doherty, 63 TCM 2112, Dec. 48,011(M), TC Memo. 1992-98, aff'd, CA-9, 94-1 USTC ¶50,112, 16 F3d 338. In a battle of two qualified experts over the authenticity of a Charles M. Russell painting, where one expert thought it was authentic and the other thought it was a forgery, the court ruled that the dispute over the authenticity in and of itself was a depressant on the painting's value.
20. See the IRS Office of Art Appraisal Services, Photographic Requirements, which now allow digital images, available at www.irs.gov/pub/irs-utl/art_
21. IRS Pub. 561.
22. Reg. §1.170A-13(c)(3)(iv)(B).
This article appeared originally in the April/May 2008 issue of the Journal of Practical Estate Planning.
Submitted by gigi wallace on Wed, 01/24/2018 - 23:21
Re: The Art of Donating Art: The Charitable Contribution of ...
When donating art it's important to be sure you're donating somewhere that has the proper experience in dealing with art donations of all kinds. Especially if the art has a large value. I would recommend looking into Collectibles With Causes. They have a list of all the stuff they accept, and it's not just like the typical stuff. They accept sculptures, comic book art, paintings, and a lot more.
Submitted by Richard Lamport on Tue, 10/21/2008 - 22:46


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At first glance, the films would seem to have almost nothing in common. But these three films, which were among the highlights of the 14 films that kicked off Thursday's official opening of the Woodstock Film Festival, are typical of what the festival is all about.
WOODSTOCK — At first glance, the films would seem to have almost nothing in common.
One, "First Winter," is about a bunch of privileged, young city folk stranded at a yoga retreat in a remote area during a blizzard. Another, "One Track Heart," is about a dude from Long Island who gives up his rock 'n' roll dreams — and his name — to seek spiritual enlightenment in India. The third, "Dear Governor Cuomo ...," chronicles an anti-fracking protest/concert in Albany in May.
But these three films, which were among the highlights of the 14 films that kicked off Thursday's official opening of the Woodstock Film Festival, are typical of what the festival is all about. It's about music in this town that has counted Bob Dylan, The Band and Jimi Hendrix among its residents and recording artists. Both "One Track Heart" — which features that former almost-member of Blue Oyster Cult, Jeffrey Kagel/now Krishna Das — and "Dear Governor Cuomo ... ," which features Woodstock-area stars like Natalie Merchant, Joan Osborne and John Sebastian, have lots of music.
It's about showcasing the bounty of films and filmmakers the Hudson Valley produces. "First Winter" was shot in Goshen and Campbell Hall. "Dear Governor Cuomo ..." was directed by Stone Ridge's Jon Bowermaster and features local actors Melissa Leo and Mark Ruffalo.
And the Woodstock Film Festival is about the local community — a community that gathered in Albany to protest what it says is a grave threat to the Hudson Valley environment, the natural gas extraction method of hydraulic fracturing, or fracking.
Perhaps no festival film typifies what the Woodstock Film Festival is all about more than the official opener, "Dear Governor Cuomo ..." The documentary, which sold out the 300-plus seat Woodstock Playhouse Thursday evening, has everything that makes the festival what it is — a locally produced film with national impact and an accent on one of the region's treasures: music.
"It's the perfect Woodstock film," said Bowermaster. "It's about music, the environment and community."
And like the community of Woodstock, it uses music to get out its political message: that fracking and the toxic chemicals it uses will pollute the water we drink and the air we breathe.
"Fracking will make a wasteland of this country," says Merchant, who followed the film with a brief set. "It will burn our hopes and steal our dreams."
So while musicians such as Merchant, Osborne and Sebastian play and sing the intoxicating, politically charged music chosen by Merchant, Hudson Valley actors like Ruffalo and Leo and scientist Sandra Steingraber get that message out.
It's a message that is best illustrated in a letter from a sick woman in Ohio that's read by Leo, who lives in Stone Ridge.
That woman couldn't figure out how on earth she got "an infection as large as a grapefruit that ate through my skin" — until she says she learned that the water she was drinking was polluted by chemically laced fracking fluid.
But perhaps the strongest politically charged words in the film were spoken by one of the pioneers of using music as a message, Beacon's Pete Seeger.
Speaking to Gov. Andrew Cuomo, Seeger first praises his father, former Gov. Mario Cuomo, as one of the state's best governors. But, he then warns Andrew Cuomo, if he allows fracking in New York: "You will go down as perhaps the worst."


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SPRINGFIELD, Mo. (AP) - Missouri receiver Dorial Green-Beckham was arrested in southwest Missouri after an officer found about a pound of marijuana in the vehicle he was in with two other men.
Green-Beckham, a sophomore who led No. 5 Missouri in receptions last season, and the other men were released without formal charges after their arrest late Friday, Springfield police said in a statement.
Green-Beckham, John W. McDaniel and Patrick Prouty, were pulled over late Friday because the vehicle McDaniel was driving had expired license plates, police said. The statement said the officer smelled marijuana in the vehicle and found "approximately a pound of marijuana and assorted drug paraphernalia" in the vehicle.
Green-Beckham, McDaniel and Prouty were booked into the Greene County jail for distribution of a controlled substance. All three were released without bond or charges while the case is investigated.
Missouri spokesman Chad Moller said the school was "aware of the situation and working to learn more."
Green-Beckham posted a message on his Twitter account at 7:51 p.m. on Saturday which read, "People judge before knowing what happen. Let's not judge me for what happen and don't saying anything to me to try to bring me down."
He also posted a tweet that read, "You don't phase me" a minute later, but it was removed shortly after it was posted.
The 6-foot-6, 225-pound Green-Beckham was considered the top prospect in the nation when he signed a letter of intent with Missouri. He set national prep records of 6,353 career yards receiving and 75 touchdown catches at Springfield Hillcrest High. Last season, he had 59 receptions with a 15-yard average and 12 touchdowns.
In the SEC championship game against Auburn, he caught six passes for 144 yards and two scores. His 27-yard catch set up Henry Josey's go-ahead score in the Cotton Bowl victory over Oklahoma State.
Green-Beckham was charged in October 2012 with marijuana possession after he and two teammates were reportedly smoking pot in a campus parking lot near Memorial Stadium. All three later pleaded guilty to second-degree trespassing in the case.


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Posted on April 14, 2010
In our last thrilling episode we dealt with a question no one ever bothered to ask me. I'd like to mention a philosophical question which has popped up from time to time, namely "Is there any feature of the Book Fair which is so infinitely unimportant that you won't whine about it?"
First, I am grateful to these people because it is obvious that they read me regularly. Second, I would say to them, "Remember, Puff Pastry, if it weren't for whining, there would be no newspaper columnists, no editorials, and no blues music."
But on to the business of the day. I'm not WHINING or COMPLAINING or even VENTING today. I'm just making an OBSERVATION. There's a difference. I was thinking about how this human race of which we are most of us a part varies from specimen to specimen and how, when you get down to the infinitely unimportant, it is interesting to note the variations. In short, I seek to draw large conclusions from tiny details.
Also known as "You guys sure make out receipts funny".
Yes, in honor of the approaching Tax Day, let's take a look at the folks who fill in receipts. The fun starts at the very top. The number of people who apologize to me because they have written their name ABOVE the line that says "Name" instead of below it is matched only by the number of people who expostulate on realizing they have written their name BELOW the line when they should have written it above. There are loads of things, Spinach Pie, that make me cuss you once you're out of earshot, but this isn't one of them. These are not computer-read forms; we can figure out by looking at it that your name is not 221B Baker Street, whether you wrote that on the second or third line.
Hey, and not that I have better things to do than watch you write a receipt, but you don't really need to write "Chicago, IL" if you live there; we'll take that for granted unless you write something else. Some people do leave this blank, while others write "Chgo". I like it. It's quick and it's simple. I may make mental notes about those who abbreviate a seven-letter word with a four-letter one, but I like it anyhow. I also liked the man who had hurt his hand and asked me to fill out the receipt, and could not be happy with "Chicago 60610" on the last line. "Would you please write in Illinois?" he pleaded. I understood. He didn't want to be mixed up with, say, someone in Chicago, California, which also uses the 60611 Zip Code.
Now, what's really a joy is the Brief Description of Donation section. I glory in the light-hearted attitude of the people who write just "Books". This is a receipt unassailable in court, should the IRS turn mean: no nasty details to be contradicted. At the other end of the spectrum, I see computer printouts running to fifty pages, listing title, author, subject, publisher, date, whether it's a hardcover, whether it has a jacket, whether it is signed, the original purchase price, and observations on its place in the history of literature. I used to try to get the Bibliographers at the Newberry to make these works of art part of the collection, but they never did. I put it down to professional jealousy.
Between come the people who put down the number of hardcovers and the number of paperbacks (our recommended method), the people who put down a number of small books, medium books, and large books (not bad either), and people who split them up between old books and new books. And the people who divide things into books, journals, and videos. (No one gives us magazines; they always give us "journals".) And the people who classify them by subject on the receipt. (What do they claim, do you suppose, for philosophy books as opposed to history books?) And let's mention the people who leave that section blank. Maybe you're going to fill in "Two Gutenberg Bibles, autographed" when you get home but remember, Tuna Casserole, our file copy will be blank.
And then there are the people who say "What shall I write?" I like these people. They show proper deference to my greater experience in these things and don't go on about whining..
Of course, then there are the people who ask "What value should I write down for these?" That's a Whole Nother Blog.


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rjgny needed a new web page design and created a contest on 99designs.
A winner was selected from 104 designs submitted by 14 freelance designers.
Secure Deal Sheet
Our company name is Cobroke Nation LLC http://www.cobrokenation.com
We are working on a site currently called Secure Deal Sheet which is a collaboration and communication website for the various parties working on a real estate transaction. We are a startup Company located in Manhattan. We are also a Google Apps Authorized Reseller so we will be incorporating the Google Apps logo and Google related products into our site.
We are targeting the Residential Real Estate Industry in the USA. A lot of existing real estate sites in the industry tend to be cheesy. We therefore want to avoid the overuse of stock photos and house imagery. We don't want the site to look like we used a template either! Our target market is more towards urban and luxury markets. It is a site targeting real estate agents, attorneys, managing agents etc..
Sites to draw inspiration from would be:
http://www.elliman.com (it's a clean looking urban luxury real estate site)
http://www.facebook.com (personifies web 2.0)
http://www.youtube.com (personifies web 2.0)
http://www.ltech.com (we will be working closely with them and they are #1 Google Apps reseller)
http://www.basecamphq.com (similar in concept to what we are looking to do)
We'd like to get a design that can set the tone for the site.
These 2 pages would be key: home page http://www.securedealsheet.com and interior page designed http://www.securedealsheet.com/DealSummary.aspx
For stock photos - I like the idea on the home page of using a picture of a sky (could incorporate green grass in the picture as well.. ) Google Apps is all about cloud computing and we are all about mobility - people using this site out in the field on their mobiles. Using icons could work really well for various activities on the site. I do like how facebooks uses little icons for when you have a friend request etc..
Info on Google Apps Reseller Logo:
I am sure we will have more design work for the winner. Would love to build a relationship!
Other than logos I am attaching an interior shot of basecamphq.com which our site should look like inside. Our interior page however should have a white background!
I just posted up sds.xls to be mocked up as the interior page.


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Cathy Young
Cathy Young received her B.A. in sociology and women's studies from Harvard and her M.F.A. in dance from the University of Illinois. She is nationally recognized as a master teacher and has conducted residencies at more than 30 colleges around the country, as well as at the Bates Dance Festival, Florida Dance Festival and the International Open Look Festival in St. Petersburg, Russia. While she is perhaps best known as a teacher and choreographer of jazz dance, her thirty years of experience in the field of dance have been wide-ranging and diverse. As a choreographer, she is engaged in seeking the connections between different dance forms and genres. She creates choreography for her own company, Cathy Young Dance, and has also been commissioned by professional companies and presenters including The Walker Art Center, Minnesota Dance Theatre, Pennsylvania Dance Theatre, Zenon Dance Company, The Minnesota Opera and internationally by Kannon Dance Company of St. Petersburg, Russia. Her work has been recognized with awards and grants from the McKnight Foundation, Jerome Foundation, Target Foundation and the Minnesota State Arts Board, among others. She was previously Department Chair and an Associate Professor of Dance at Ursinus College, and now serves as the Director of the Dance Division of the Boston Conservatory.


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Amazon Kindle Fire HD review (7-inch)
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When Amazon announced the new Kindle Fire HD, it took a firm step into its transformation into a major player in the consumer electronics space. Jeff Bezos sold the fact that Amazon was in the unique position that allowed it to create a device that was about more than just the gadget itself—Kindle Fire is all about the services that are tied to it, and the Fire HD in particular is the cream of Amazon's tablet crop. Then the price was announced, and at $199 heads turned and ears perked. A high quality tablet that is completely tied in to Amazon's ecosystem with a great display, rock solid Wi-Fi, and stereo speakers for $199? Is it too good to be true, or is the Kindle Fire HD the king of the 7-inch tablet roost? Read on for our full Kindle Fire HD (7-inch) review.
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She definitely knows me, even though I've been gone for quite some time.
Zoe is our first, and she is 7 months old now. I get to watch her grow up while deployed thanks to webcam technology. Many veterans of previous wars relied upon slow correspondence through letters or they used the phone every few weeks. I get so much more, and I'm grateful.
Recently I even told my niece that I lived in the computer, and that I was hungry. She 'fed' me chips that she was snacking on. My family wasn't amused when I told her that "I am thirsty, please give me some water." They told her I didn't want any water after all. 🙂
Anyway, I'm happy to be across the country and yet at the same time sort of live inside a box just a few feet away from my little girl.
And Mom is doing great too. I'm so proud of both of them. Zoe gets gobbled up in all the comments when a picture hits facebook. Oh you silly Facebook atheists. I wonder if grandma understands the baby-eating jokes. Oh well, keep 'em coming, they make me laugh.
On top of skype, digital photography helps me keep an eye on her progress. And mom takes amazing pictures.
But I still can't help myself. I get dorky with photoshop.


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AT&T More Upset About Stupid Analyst Report About Its Network Than Actual Network
from the forest-for-the-trees dept
AT&T is apparently "miffed" that a recent report from a research firm said that it carries less data traffic on its mobile network than either Verizon or Sprint. Meanwhile, the rest of us are trying to figure out exactly why the company cares so much. AT&T has been much maligned for its network's inability to keep up with iPhone users' data (and sometimes, voice) demands; perhaps the company is concerned that ranking third in overall data traffic will somehow push the perception that its network is underpowered even further. AT&T's own analysis of mobile data traffic shows it carries more than half of US mobile users' data, it says -- which is great. But that figure doesn't matter much to an iPhone user who can't connect to the network or whose device doesn't live up to their expectations because of spotty coverage. And those users' stories are probably much more persuasive among consumers than some pretty meaningless stats.


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From the lobby on the ground floor, the reception rooms, the library, a music room, the kitchen and a conservatory are accessed. Moreover, several side rooms are located on this floor.
The first floor is housing the private residential rooms; amongst others, two bedrooms, a living- / dining area and two terraces.
A sun-flooded study is located on the top floor as well as an additional bedroom with adjacent bathroom. In addition, still-to-be-developed attic units are to be found on this level.
An outdoor pool and a spacious double-garage are located within the very well maintained premises.
Listing date: 04/01/2016


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McPherson High's tennis team plays in the 20-team Wichita Collegiate Tournament of Champions.
WICHITA — McPherson High's girls tennis team finished ninth Saturday in the 20-team Wichita Collegiate Tournament of Champions.
The Bullpups scored 49 points, with Bishop Carroll taking first with 130 and Wichita Collegiate taking second with 122. Smoky Valley was 16th with 28.
MHS' top finish was a 12th from the doubles team of Brooke Bate and Taylor Swartzendruber, going 2-3 for 12th place. Camry Holle and Emily Ediger were 3-2 for 19th.
In singles, Allison Ivers was 3-2 for 19th, while Katherine Geist was 3-3 for 29th.
MHS is at Goddard today.


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It is important for hospitals to stop giving preventative antibiotics within 24 hours after surgery to avoid side effects and other problems associated with antibiotic use. For certain surgeries, however, antibiotics may be needed for a longer time.
Antibiotics are medicines to prevent and treat infections. While the likelihood of infection after surgery can be reduced by giving patients preventative antibiotics, taking these antibiotics for more than 24 hours after routine surgery is usually not necessary and can increase the risk of side effects such as stomach aches, serious types of diarrhea, and antibiotic resistance (when antibiotics are used too much, they will not work anymore.) There are exceptions for example, where the surgical site has been contaminated (making the surgery not routine).Talk to your doctor if you have questions about how long you should take antibiotics after surgery.


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Neil's Classic Storybook/British Invasion Mish Mash
Name: Neil (4 months)
Location: Long Beach, California
For the nursery, I initially took color inspiration from the vintage book cover for Donkey, Donkey: red, yellow, blue, and gray. From there, it evolved into a classic storybook/British invasion mish- mash.
Being our second child's room and our old office, we went secondhand on many of the furnishings: the dresser is mine from childhood, the armoire is a computer desk turned into clothing storage with a tension rod, the rocker we owned, the crib is IKEA via Craigslist. The rest of the decor is cheap cheap!!---$1 paper lanterns, color photocopied pictures, IKEA frames, a gifted pennant banner, homemade coat rack, $10 IKEA star light. The only splurges were the gray shag rug (from rugsusa.com) and the curtain fabric (Echo by Lotta Jansdotter).
Thanks for sharing Jaime!
(Images: reader Jaime)


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In this lesson, learners will discover how certain snakes (pit-vipers) can find prey using a natural infrared sensor and will extend their understandings by exploring infrared technology applications. The lesson features background information for... (View More) the teacher, pre-requisite skills and knowledge for the student, a mini-exploration of infrared image technology, multiple image sets, assessment information, student worksheets, extension and transfer activities, and additional resources. This is lesson 2 on the Infrared Zoo website. (View Less)
Materials Cost: $1 - $5 per group of students
Students are introduced to classification through progressive activities. Initially, the teacher models the task by classifying buttons. Students then devise a classification scheme for paper clips. Subsequent activities use objects brought from... (View More) home or the playground by students. The objects are assigned to two categories: natural or human-made, then classified as solid, liquid, gas or a combination. Simple bar graphs are used throughout to compare classification data. (View Less)
This is a lesson about designing and building an effective sunshade for a model MESSENGER craft. Learners will build a model of MESSENGER. They will use a scientific approach to solve problems and work as a cooperative team. They will discover their... (View More) own strengths, and those of others, and will witness firsthand the importance of both successes and failures. This is activity 4 of 4 for the Pre-K - 4 range of "Staying Cool." (View Less)
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This is a lesson about impact craters; the relationships between crater size, projectile size and projectile velocity; and the transfer of energy in the cratering process. Learners will create plaster of Paris or layered dry impact craters and... (View More) conduct controlled experiments using mass and velocity as the independent variables. Energy calculations for advanced classes, and vocabulary words are included. This is lesson 6 of 19 in Exploring Meteorite Mysteries. (View Less)
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A Christian apologetics ministry dedicated to demonstrating the historical reliability of the Bible through archaeological and biblical research.
Dr. Scott Stripling describes the ruins at Khirbet Qeifaya, where King Saul and David fought in battle against the Philistines at the Elah Valley. A pottery shard with Hebrew writing was discovered here in 2008.
In the Summer of 2007, I traveled to Israel for the first time...
The inscription, written in ink on clay, is the earliest yet found in Hebrew. It was discovered about 18 months ago in a dig at Khirbet Qeiyafa, near Emek Ha'ela. While it was quickly dated, its language remained uncertain until Prof. Gershon Galil was able to demonstrate that it was an early form of Hebrew - containing roots commonly found in Hebrew, but which are very rare in other Semitic languages.
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Brix Console by Julie Morringello
Materials: Reclaimed native Maine cherry
Price Point: $5000
"The Brix console is made out of lumber normally destined for the scrap bin, called shorts. Shorts might be leftover wood from other projects, or boards which are too small to be of interest to buyers. The ones used here were salvaged from a local woodshop and lumber dryer...."
"The design evolved from the constraints of the material, as well as my interest in graphic design. The diamond-shaped holes between the repeating squares play an important role; from a distance they act as a visual motif, and as you come closer they draw you in to the relationship between the inside and the outside of the cabinet. They function as a means of opening the doors, and also create beautiful shadows."
Designer: Julie Morringello
Link: juliemorringello.com
Location: Stonington, ME
Previous Design:
Soft-Maps by Emily Fischer
• About Design Showcase 2009: This summer we're celebrating the best in design for the home. We're taking submissions from independent and student designers from around the world and letting our readers vote on who they think has the best design. There's also a panel of august judges. Two winners will win $20,000 in targeted advertising placements on our sites to help launch their career. All info is here.
posted originally from: AT:New York


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Palit GTX 260 Sonic Review
With each new generation of video cards, there will be the initial offering that is basically the reference design cards from the manufacturers. A while later, the cards that have been modified with custom cooling or completely redesigned to offer a product that can be clocked higher and run cooler start to make it to the market. One of these manufacturers is Palit Microsystems. Its Sonic lineup has proven to be popular as well as highly overclockable. The Palit HD 4850 Sonic clocked higher than any other HD 4850 I have tested, not by just a small margin but by a huge margin. The performance when overclocked was boosted up to the level of a stock GTX 260 192sp card. So what makes the Sonic so much different from the stock cards out there? It is usually the custom cooling, redesigned PCB and additional overclocking capabilities that push the performance to a higher level out of the box than their competitors. Couple this with a price point that is reasonable and you have a winning combination.
The Palit GTX 260 Sonic 216SP is indeed a card that should push the performance boundaries for a card readily available to the masses. This card comes pre overclocked with clock speeds of 625MHz on the GPU core 1348MHz on the 216 shader cores and 1100MHz on the 896MB of GDDR3 memory. The cooling solution used includes dual fans and a heatpipe based copper/aluminum heatsink to eliminate cooling as a barrier to performance. If this card clocks half as well as the Sonic Hd 4850 it should be an incredible graphics solution.
Closer Look:
The front panel of the package contains some basic information about the card. HDCP compliance, the fact that this is a Sonic edition card as well as the clock speeds and technologies it uses. The rear panel list the specifications in 12 different languages. The Frobot is the dominating character on the front panel and is the the way to distinguish the Palit brand from the others on the shelf.
Opening the package brings a nice surprise in the way that Palit has started shipping its cards. Instead placing the card in an anti static bag in a cardboard box surrounded by a series of cardboard braces that invariably bend and allow the card to shift and bounce around during transit, Palit have chosen to go with a foam insert cut to fit the card, reducing the possibility of damage.
The bundled accessories that are included are actually a bit better than what I have seen from Palit in the past. This bundle includes a DVI to D-sub adapter, DVI to HDMI adapter, S/PDIF sound input cable, HDTV dongle, a dual molex to 6-pin PCI-E power adapter and last, but not least, the driver disc and quick install guide. The adapter should allow the Palit GTX 260 Sonic to be connected to just about any display.
Let's dig a little deeper into what makes the Palit Sonic tick.


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The Development Services Department is responsible for administering a number of land development ordinances and among other things, providing information to the public on zoning and platting.
Zoning Ordinance (prior to UDC Adoption)
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What is Zoning?
Zoning is an instrument granted by the State of Texas which allows cities to develop in a comprehensive and coordinated manner. Zoning aids rational land utilization and economic provision of public facilities and services. In Corpus Christi, zoning ensures proper land use relationships; provides sufficient land area for each development type; and allows a change to more intensive uses only in areas with adequate facilities and services, such as streets, schools, recreation areas, and utility systems. Zoning also directs new growth to appropriate areas and protects existing property and uses from incompatible adjacent development. The Corpus Christi Unified Development Code (UDC) establishes the zoning regulations and districts that have been made in accordance with the City's Comprehensive Plan and for the purpose of promoting public health, safety, and general welfare.
The Zoning Process
An application for a change of zoning (or rezoning) requires two public hearings, one before the Planning Commission and one before the City Council. Please note that the Planning Commission and City Council may conduct their public hearings over one or more meetings. The applicant or representative should be present at the hearings.
All surrounding property owners within 200 feet of the area being rezoned will be notified by mail 10 days before the Planning Commission public hearing. The notice advises property owners of their right to appear and express their opinion at the hearing or submit written comments.
After considering all the facts presented at the public hearing, the Planning Commission will take an action that is a recommendation to the City Council. The rezoning request will then be forwarded to the City Manager's Office to be scheduled for a City Council public hearing.
All surrounding property owners within 200 feet will be notified by mail 10 days before the City Council public hearing. A notice will also be published in the Corpus Christi Caller-Times newspaper 15 days before the City Council hearing.
If a valid protest of 20% or more of the land area within the 200-foot notification area is filed with the City, a rezoning shall not become effective except by a favorable vote of three-fourths of all the City Council.
Applicants may withdraw an application (in writing) at any time during the rezoning process, however, the City will not refund application fees after the application has been submitted and deemed complete.
If the Planning Commission or City Council takes action on the rezoning request, no further applications to rezone any portion of the subject property may be considered for a period of 12 months unless a waiver is granted.
As a general rule, the time period involved from the submission of a complete application to the approval of the rezoning by City Council is two and a half months. This time period often increases depending on the complexity of the rezoning request and the number of cases currently on the docket.
NOTE: It is important to understand that approval of a rezoning cannot be construed as amending the Building Code, Fire Code, or any other applicable ordinances.


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Home > News & Events > Wayland Press Release Archives > 2005 News Releases > November 2005 > WBU diving into international recruiting efforts
WBU diving into international recruiting efforts
Note: This is the third in a three-part series on international students and recruiting efforts at Wayland, presented during International Education Week, Nov. 14-18.
PLAINVIEW – This year, Wayland Baptist University became the temporary home to two new freshmen from Dubai in the United Arab Emirates. Likely the first from the country to attend the university, these two came specifically in response to a recruiting trip just a few months earlier by Debra Sherley, Wayland's international student advisor.
In Sherley's eyes, the two are only the first fruits of what is likely to be a positive endeavor for Wayland as the university begins to explore recruiting possibilities overseas. That her first trip in this effort was to the Middle East is no accident to Sherley, but the culmination of several divine appointments.
"In 2004, the Mar Thoma church in Lubbock approached Wayland about a partnership," she explained. "A doctor there knew of families who wanted to send their kids to a Christian school and he thought we should visit the United Arab Emirates."
Sherley said the university met with Dr. John Lincoln and began talking about the possibilities of an overseas visit, discussing the similarities in the culture there and in the U.S. Wayland president Dr. Paul Armes then handed Sherley information about the American Education Conference, which was being held in Dubai in a few months.
"We saw this as a call from God to walk through the doors he had opened for us during the meetings with Dr. Lincoln," Sherley recalled, adding that plans immediately began for travel to the conference and visits with churches there.
Just a few weeks before leaving for Dubai, the second highest ranking official in the Mar Thoma church, the Right Reverend Dr. Joseph Mar Irenaeus Suffragan Metropolitan, visited the Wayland campus in Plainview under the urging of Dr. Lincoln. The visit with WBU officials provided additional information on the Mar Thoma church and its theology and the Bishop was able to learn more about Wayland's culture of academic excellence and Christian atmosphere.
The partnership began thriving as connections were made with pastors in Mar Thoma churches across the U.A.E. The two week trip began taking shape, with plans to not only attend the conference but to speak in churches in several other cities and visit with families about Wayland.
While in the U.A.E., Sherley said she made contacts with pastors at Indian, Syrian and Orthodox churches, as well as a Baptist church whose pastor was a native of Texas, and the Indian Cultural Center in Doha, Qatar.
"The pastors were excited that a Christian school was reaching out to their students. None ever had," she said. "In one church, they even let me speak to the congregation from the pulpit, and I later learned that they rarely ever allow a layperson to speak to the church. The response was overwhelming, and we were inundated with questions, words of appreciation for our visit and requests for business cards and brochures."
Sherley said she felt the entire trip was blessed because, "God's hand was in everything we did there." Though the country claims a population that is 96 percent Muslim, Sherley was constantly meeting other Christians and families who were interested in the university.
Overall, Sherley left with the impression that the area is ripe for recruiting to the Plainview campus. Though there are several universities in Dubai's Knowledge Village – a large state-of-the-art campus set aside by the government for universities to offer programs – none are American or Christian. While students there often go out of the country for an education, most go to the United Kingdom, Canada or Australia, all of whom recruit the U.A.E. heavily. Though there is interest in the United States, parents want their students in a safe environment where they can grow spiritually as well, and they are not aware of many options.
Since students typically leave the U.A.E. for their education, the country is experiencing somewhat of a "brain drain," Sherley said, since those students sometimes do not return. Non-nationals must leave the country at the age of 18 unless their parents are paying for their education in the country. While visas from the U.S. have been difficult to obtain given the Middle Eastern situation, Sherley said the embassy there has promised to be more accommodating for students wishing to study here.
Wayland's international student population has, in large part, traditionally been athletes. But Sherley said in order to be a truly international university, Wayland must recruit both academically-driven and athletic students in order to grow in diversity and retain these international students.
Sherley said her dream would be to create an international programs office that would recruit international students and promote exchange study programs for American students, as well as providing services for local resident aliens and immigration referrals.
"Was this a call from God to take an international step of faith or just an interesting experience for me?" she asks hypothetically. "Wayland has always been known as a trailblazer. Look at the bold move the school made in the early 1950s when it opened its doors to black students. Did that move cause it to lose status or money? Not in the long run… and that's what we're about, the long run to eternity."
Sherley plans another trip to the area in the spring of 2006 for future recruiting efforts. She is also considering the possibility of visits to India to make contacts with Mar Thoma churches there.


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"I've had a lot of people kind of look at it like, 'I don't know,' and then they try it and it's their favorite one," said owner Tracy Miller of this kiwi-garnished combo of apple salad and shredded carrots dressed with garlic and lemon, a popular Eastern European preparation. My Polish friend agreed. "This is just like my mom makes when I go to her house," he said after taking a bite.
Copyright © 2018, RedEye Chicago


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"But it is good for me to draw near to God." Psalm 73:28
Suggested Further Reading: James 4:1-8
Draw near to God with living, loving prayer; present the promise, and you shall obtain the fulfilment. Many things I might say of prayer; our old divines are full of high praise concerning it. The early fathers speak of it as if they were writing sonnets. Chrysostom preached of it as if he saw it incarnate in some heavenly form. And the choicest metaphors were gathered together to describe in rapturous phrase the power, nay, the omnipotence of prayer. Would to God we loved prayer as our fathers did of old. It is said of James the Less, that he was so much in prayer that his knees had become hard like those of a camel. It was doubtless but a legend, but legends are often based on truths. And certain it is that Hugh Latimer, that blessed saint and martyr of our God, was accustomed to pray so earnestly in his old age, when he was in his cell, that he would often pray until he had no strength left to rise, and the prison attendants had need to lift him from his knees. Where are the men like these? Oh angel of the covenant, where can you find them? When the Son of Man comes shall he find prayer on the earth? Ours are not worthy of the name of supplication. Oh that we had learned that sacred art, that would draw near to God, and plead his promise. Cowper has put several things together in one hymn.
Prayer clears the sky; "Prayer makes the darkened cloud withdraw."
Prayer is a heaven-climber; "Prayer climbs the ladder Jacob saw."
Prayer makes even Satan quake; "For Satan trembles when he sees,
The weakest saint upon his knees."
For meditation: Do you regard your prayer-life as a dead, boring routine? May God teach us to draw near to him and enjoy the relationship in a living and meaningful way (Luke 11:1-4).
Sermon no. 288
6 November (1859)


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Washington Post Plans a Paywall
The Washington Post , one of the last holdouts against the trend of charging readers for online access to newspaper articles, is likely to reverse that decision in 2013, according to people familiar with the matter.
While details are being finished, people familiar with the matter said that a metered paywall—meaning a website that allows casual readers to read a certain number of stories free before charging a subscription fee -- is likely to be rolled out in 2013, along with increases to the print newspaper's newsstand price. One person familiar with the matter said the paywall will be introduced no earlier than next summer.
The Post is dealing with a steep decline in its core business of print advertising. Its newspaper division reported an operating loss of $56.3 million for the first nine months of the year, reflecting a 14% decline in revenue to $160.7 million. The company lost its chief revenue officer in the spring, and the search for a replacement continues.
Most other newspapers in the country, including the New York Times and Gannett Co.'s local papers, have introduced paywalls in the past year or so, generating increased circulation revenues that offset print advertising losses. But among major newspapers, the Post has stood almost alone in its decision to keep its website free. The Wall Street Journal's website has always had a paywall.
Don Graham, the chairman of Washington Post Co., has long argued that the Post's unique position as a locally distributed paper with a national online readership makes it ill-suited for a paywall. He reiterated that view during a UBS investor conference earlier this week, noting that Post had robust digital advertising revenue that a paywall would threaten. But, noting that former Washington Post Co. board members and longtime Graham family friend Warren Buffett was a supporter of paywalls, he left the door open a crack to the possibility of adding one at the Post.
"We are obviously looking at paywalls of every type," he said. "But the reason we haven't adopted them yet is that we haven't found one that actually adds profits immediately. But we're going to continue to study every model of paywall and think about that, as well as thinking about keeping it free."
Tensions over budgets contributed to a recent shake-up of the Post's editorial leadership, with executive editor Marcus Brauchli stepping down and Boston Globe editor Marty Baron replacing him at the end of the year. At the time, Katharine Weymouth, the Post's publisher, said the paywall debate had no bearing on the move, but added in an interview, "We've always been open to it."
Ms. Weymouth didn't reply to a request for comment.
People familiar with the Post's thinking point to the success of the New York Times's recent paywall program, which was introduced about 18 months ago and now has more than 500,000 digital subscribers. It has helped the company's newspapers' circulation revenue eclipse their advertising revenue, as part of the impetus for the Post's change of heart.
Indeed, Mr. Graham called the Times's paywall model "intelligently conceived" during the UBS conference this week.


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A BlankTV Premiere Presentation:
Lower Lands - "Socialise With Closed Eyes"
Fans can grab their copies of 'Socialise With Closed Eyes' and 'Coversation 2.0' by Lower Lands for free by simply signing up to the I Am Mighty Records mailing list at www.iammightyrecords.co.uk!
The video is kind of our take on the whole Reservoir Dogs thing. It's like "what if we took this open letter to this person, but then kidnapped them and read it directly to them?"
We wanted to keep it light though to match the vibe of the song so we brought in the humour element with some ridiculous torture methods going on and they seemed to really work because by the end of the video our boy's nothing if not compliant!
Filming in suits, although it looks badass, was a pain. We had to do loads of running and LOADS of performance takes with the hot sun beating down on our adonis-like figures. So things got a little bit sweaty out on the locations, but we had bottles of water at the ready etcetc.
We shot the video with Oh My Dog! Films and it was an absolute pleasure. The guys were all really professional, had loads to input in the video and even brought us some lovely food to keep us going throughout the pretty much half marathon we ran to get that 10 seconds of a chase scene!
We put so much thought and effort into this video and really wanted to step things up in terms of production value, storyline and the song in general so we really hope you enjoy it. Peace!
Band Bio:
Lower Lands are a young Alternative Rock band who have achieved a lot in a short space of time. In just under a year, they've shared bills with bands such as Iron Chic, Crazy Arm, Talons, Shapes and Deaf Havana and received airtime on a few national radio stations including Kerrang! Radio and Amazing Radio. They have a new E.P. "Growing Pains" out in April following the great reception of their single Reality in Routine. They're honest guys with a really hard work ethic who put blood sweat and tears into every aspect that makes them who they are.
>> Grab a copy of Growing Pains from Amazon and iTunes and get merch by Lower Lands from their Online Store NOW! <<
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Get Custom Renderings From DoD
Balanced Choice comes into play whenever you seek no sacrifice between function and aesthetics. When you create a space that performs for the people who work, shop, learn or heal there.
To do that, you need lots of choices. Because every environment has its special challenges. Need to keep noise to a minimum? Granit Acoustiflor offers an acoustically sound choice. Need a floor in a lab or research facility? Electrostatic flooring in an array of colors creates anything but a sterile look. If you're designing for automotive or industrial applications where oil and grease can be a problem, we have floors that can resist them. We have safety floors for slippery areas. And cushioned floors for all the places where people spend a lot of time on their feet. No matter what the need, we have a solution that will keep everyone happy.
And remember, every space is inter-connected. The science lab is next to the hallway, which leads to the cafeteria, which is next to the swimming pool. And every space and function must flow into the next. Use the world's most integrated system to connect the dots. To balance all the parts. Now you're practicing Balanced Choice.


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The GLOBAL Terrain Digital Surface Model (DSM) data files are digital representations of cartographic information in a grid form. DSMs consist of a sampled array of elevations for a number of ground positions at regularly spaced intervals. These digital data files are produced by Intermap Technologies Inc.(Intermap) as part of the GLOBAL Terrain product line and are licensed in 7.5-minute tiles for areas located between 0 and 56 degrees North/South. Data for locations above 56 degrees North/South are licensed in 15-minute by 7.5-minute tiles.
GLOBAL Terrain DSM products represent the first reflective surface as illuminated by the radar. Accuracy statements are based on areas of moderate terrain. Diminished accuracies are to be expected in areas of extreme terrain and dense vegetation.
GLOBAL Terrain DSMs are produced within four classes of vertical accuracy. GTF DSMs have an accuracy of 0.5m Root Mean Square Error (RMSE) or better. GT1 DSMs have an accuracy of 1.0m RMSE or better. GT2 DSMs have an accuracy of 2.0m RMSE or better. GT3 DSMs have an accuracy of 3.0 RMSE or better. No in-scene ground control points are required for GT2 and GT3 products provided that the DGPS ground station is within 200 km of the data acquisition area. The GTF and GT1 products do require in-scene ground control.
The DSM data for 7.5-minute units correspond to the USGS 1:24,000 and 1:25,000 scale topographic quadrangle map series for available areas in the United States and throughout the world. Each 7.5-minute DSM is based on 5- by 5-meter, or 10- by 10-meter post spacing using the Universal Transverse Mercator (UTM) projection. Each 7.5- by 7.5-minute tile provides full coverage with overlap into adjacent tiles.
The DSMs are used as a fundamental layer of information in Geographic Information Systems (GIS) and Spatial Information Decision Support Systems (DSS). A number of the priority layers of spatial information recognized by the National Spatial Data Infrastructure may be derived from GLOBAL Terrain DEMs, including elevation, hydrography, slope, aspect, and shoreline delineation.
The system is comprised of two X-band radar antennae that collect data simultaneously. The set of acquired data are "interfered" by a digital correlation process to extract terrain height data and geometrically correct radar images. STAR-3i uses post-processed DGPS data, together with precise inertial measurement data, to attain highly accurate positioning control. Precise terrain height and positioning data are enhanced by careful calibration of the baseline separating the two antennae.
The STAR-3i system accuracy has been independently validated by tests conducted by the U.S. Army Topographic Engineering Center, the Institute of Navigation, Stuttgart University and by NASA. A summary of test results are accessible at <URL:http://www.globalterrain.com>.
The GLOBAL Terrain folder name describes the geographic location of a tile. The GLOBAL Terrain file name encapsulates the GT processing level and the product version number. A complete explanation of the GLOBAL Terrain file name can be found in the GLOBAL Terrain Product Handbook. <URL:http://www.globalterrain.com/gt.asp#Product Handbook>.
Project Information Project Area: Anchorage Alaska Intermap Project Number: 00241_199 Mission # (s): 199 Intermap Processing AML Version: 1.0.7, 20010920 ISO 9001 Certification No.: A8379 DEM Origin (Northeast corner) UTM_Easting_(meters): Min. 646660 Max. 663660 UTM_Northing_(meters): Min. 6765690 Max. 6780620