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AICPA Asks IRS for Guidance on Applying Carryover Basis Rules to Estates of Taxpayers who Died in 2010
December 7, 2010
The American Institute of Certified Public Accountants has asked the Internal Revenue Service to issue guidance about how to apply carryover basis rules for the assets of taxpayers who died in 2010 in order to settle their estates. Basis is generally the original purchase price of an asset, such as stocks or property.
"The carryover basis regime is new and unfamiliar, and the April 18, 2011, due date for filing the information returns allocating the basis adjustments to particular assets is rapidly approaching," the AICPA said.
The traditional "step-up basis" method, under which heirs were permitted to use the fair market value of the assets at the time of the decedent's death, was repealed for 2010 by the Economic Growth and Tax Relief Reconciliation Act of 2001 and replaced with carryover basis. Under carryover basis, heirs use the decedent's original cost of the assets as their basis when calculating taxes due, but the executor is allowed to increase the basis of the assets up to $1.3 million. An additional $3 million increase is permitted if the assets are passed to the surviving spouse.
Among the specific questions for which the AICPA requested guidance are who will make the basis allocation if the estate does not have an executor, what happens to the decedent's suspended passive losses, will the basis allocation form be a stand-alone form or a form attached to the decedent's final Form 1040, how do the rules apply to community property, and how are net operating loss carryovers and capital loss carryovers measured?
A copy of the AICPA letter is below.
For more information or to talk with someone about carryover basis issues, please contact Shirley Twillman, AICPA senior manager of media relations, at 202.434.9220 or firstname.lastname@example.com.
December 3, 2010
The Honorable Douglas H. Shulman The Honorable William J. Wilkins
Commissioner Chief Counsel
Internal Revenue Service Internal Revenue Service
1111 Constitution Ave., N.W. 1111 Constitution Ave., N.W.
Washington, D.C. 20224 Washington, D.C. 20224
Mr. Curtis G. Wilson
Associate Chief Counsel for
Passthroughs and Special Industries
Internal Revenue Service
1111 Constitution Ave., N.W.
Washington, D.C. 20224
RE: Request for Guidance on Modified Carryover Basis Rules under Section 1022
Dear Messrs. Shulman, Wilkins, and Wilson:
The American Institute of Certified Public Accountants (AICPA) requests that guidance be issued promptly on the numerous issues arising from the application of the modified carryover basis rules under section 1022 to estates of all decedents who die in 2010.
The AICPA is the national professional organization of certified public accountants comprised of approximately 360,000 members. Our members advise clients on federal, state and international tax matters and prepare income and other tax returns for millions of Americans. Our members provide services to individuals, not-for-profit organizations, small and medium-sized businesses, as well as America's largest businesses.
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) repealed for 2010 the basis adjustment to fair market value at date of death (otherwise known as "step-up basis") and instead provided for "carryover basis." Generally, for 2010, the decedent's original basis in assets is passed along to the heirs, with a basis increase of $1.3 million available to increase the basis of assets, chosen by the executor, and an additional basis increase of $3 million available for property passing to the decedent's surviving spouse. The carryover basis regime is new and unfamiliar, and the April 18, 2011, due date for filing the information returns allocating the basis adjustments to particular assets is rapidly approaching. Below is a list of issues with which our members are struggling in trying to apply the carryover basis rules. The AICPA requests that the Internal Revenue Service (IRS) address these issues in its forthcoming related guidance.
1. Who is to make the basis allocation if the estate does not have an executor or personal representative or if the estate has two or more co-executors or personal representatives?
Section 1022(d)(3) requires the executor to allocate the basis increases. However, it does not specify who is responsible in the event there is no executor, or there are multiple fiduciaries, or there is jointly owned property. If there is no executor or personal representative, then usually there is a trustee of a trust that was revocable until the decedent died. However, there may be more than one such trust. In addition, many decedents have jointly owned property that passes automatically to the surviving joint tenant and is not part of the probate estate or any trust.
We recommend that if there is no executor, the fiduciary of the decedent's revocable trust should file the basis allocation form. As provided in section 6018(b)(4), the executor (or fiduciary of the revocable trust) shall include in the return a description of property not within the control of the executor or fiduciary and the name of the persons holding legal or beneficial interest in such property. We suggest that the basis allocation form contain a box showing the filer's capacity, such as executor, fiduciary of revocable trust, surviving joint tenant, surviving spouse. It may be that the IRS will need to track whether more than one basis allocation form is filed for a decedent's estate and will need to notify the owners of property identified on the form which is filed by the executor that the owners also need to file a form.
2. What happens to a decedent's suspended passive losses?
There is a conflict among the statutes on how suspended passive losses are treated for a decedent who died in 2010. Under current law, there seem to be three different possible outcomes. First, section 469(j)(6) provides that when a passive activity is disposed of by gift, suspended passive losses are added to the basis of the passive loss property without limit as to its fair market value and they are not allowed as a deduction for any taxable year. Because section 1022(a) treats property acquired from a decedent in 2010 as if transferred by gift, section 469(j)(6) would seem to be applicable.
However, section 1022(b)(2)(C)(ii) provides that unused losses create additional basis increase if they would have been allowable under section 165 if the property had been sold at fair market value immediately before the decedent's death. This provision creates additional basis in the amount of the suspended losses that can be added to the basis of any asset, but not in excess of the property's fair market value at death.
There is yet a third possible treatment for suspended passive losses at death. Section 469(g)(2) provides that they are deductible on the decedent's final income tax return to the extent they exceed the increased basis allowed for the property at death. However, this creates a problem, because the deduction allowed under section 469(g)(2) depends on the basis adjustment at death, which depends (in part) on the amount of the unused passive losses.
If section 469(g)(2) applies first, the passive losses are deductible in full on the decedent's final income tax return regardless of whether there is sufficient income in the short period. Losses that are not fully utilized on the decedent's final income tax return are lost, as under current law. However, if section 1022(b)(2)(C)(ii) applies first, the passive losses may not be deductible, but rather added to the basis of any of the decedent's property not to exceed its fair market value.
Clarification is needed as to whether section 469(g)(2) or section 1022 applies first. If section 1022 applies first, additional guidance is needed. The total basis adjustment includes an increase of $1.3 million (section 1022(b)(2)(B)), unused built-in losses and loss carryovers (section 1022(b)(2)(C), and $3 million for qualified spousal property (section 1022(c)). If these total basis increases, which include suspended passive losses, exceed the amount allocated to the decedent's property, then guidance is needed to determine how much of the suspended passive losses remain available, if any, to deduct on the decedent's final income tax return.
In addition, it should also be clarified that section 469(j)(6) will not apply to treat the property as if transferred by gift in the event of the property owner's death.
3. Will the basis allocation form be a stand-alone form or one attached to the decedent's final Form 1040? Can the basis allocation form be amended after it is filed? If so, what is the time period for amending the return?
Section 6075(a) provides that the return allocating the basis increase shall be filed with the return of tax imposed by chapter 1 for the decedent's last taxable year or such later date specified in regulations prescribed by the Secretary. The decedent's final income tax return is due on April 18, 2011.
If the basis allocation form is attached to the decedent's final Form 1040, then presumably the only way the executor may obtain an extension of time to file the basis allocation form is to request an extension of time to file the decedent's final Form 1040. Note that a surviving spouse may file a joint return for the year of the decedent's death if no personal representative has been appointed by the due date of the return. If the form continues to be attached to the Form 1040, clarification is needed as to how the personal representative makes the basis allocation on a form attached to a Form 1040 that is filed by the decedent's surviving spouse.
If the basis allocation form is a stand-alone form, a procedure needs to be established by which the executor may obtain an extension of time to file it. Perhaps an automatic extension of time could be obtained if an extension of time is sought for filing the decedent's final Form 1040.
We suggest that the authority in section 6075(a) be utilized to set the initial due date of the basis allocation form no earlier than six months after the form and guidance are issued. In addition, we suggest that the form be a stand-alone form and that a procedure be established for obtaining an automatic six-month extension of time to file the form.
4. How do the rules apply to community property?
Section 1022(d)(1)(B)(iv) provides that property representing the surviving spouse's one-half share of community property held by the decedent and the surviving spouse under community property laws shall be treated for purposes of this section as owned by, and acquired from, the decedent if at least one-half of the whole of the community interest in such property is treated as owned by, and acquired from the decedent without regard to this clause. Under prior law, both the decedent's one-half share of community property and the surviving spouse's one-half share of community property received basis equal to the date of death value of the property under sections 1014(b)(1) and 1014(b)(6).
Even though both community property halves received a step-up in basis under section 1014, there apparently is not similar treatment under section 1022. Presumably under section 1022 there is only a maximum of $4.3 million of basis increase to allocate (assuming no additional basis increase under section 1022(b)(2)(C)) even if the decedent's estate includes community property. It would be helpful for guidance to clarify that a basis allocation of $8.6 million is not available for estates with community property.
Also, in applying the basis increase, there is a question about whether the basis increase may be allocated to the surviving spouse's one-half interest in the community property. If the decedent leaves all of his or her separate and community property interests to persons other than the surviving spouse, is the basis increase applicable to that property limited to $1.3 million, with the $3 million applied to the surviving spouse's one-half interest in the community property?
Under section 1022(d)(1)(B)(iv) the surviving spouse's community property interest is treated as passing from the decedent to the surviving spouse. Thus, we believe that the surviving spouse's one-half community property interest should qualify for the spousal property basis increase under section 1022(c).
5. What is the holding period for property acquired from the decedent's estate?
Section 1223(9) treats the holding period of assets acquired from a decedent's estate as being held for more than one year if the basis of the assets is determined under section 1014. Under prior law, gain from the sale of a decedent's property was generally treated as long-term capital gain even if a year had not elapsed between the date the decedent purchased the property and the date the estate or beneficiary sold it.
Section 1223(9) does not apply to property acquired from a decedent who died in 2010. Section 1022(a)(1) provides that property acquired from a decedent dying after December 31, 2009, shall be treated as transferred by gift. Section 1223(2) provides that in determining the period for which the taxpayer has held property however acquired there is included the period for which such property was held by any other person, if such property has, for purpose of determining gain or loss from a sale or exchange, the same basis in whole or in part in the taxpayer's hands as it would have in the hands of such other person.
The starting point for determining the basis of assets acquired from a decedent who died in 2010 is the lesser of the decedent's basis or the fair market value of the property at the date of the decedent's death. A basis increase may then be allocated to the property by the executor. Thus, the basis of the property is determined at least in part by the decedent's basis and so the estate or beneficiary who receives the property should be able to tack on the decedent's holding period to its own holding period. This should be true even if the basis is the fair market value of the property at the decedent's death because the decedent's adjusted basis was greater than the fair market value. This should also be true even if the executor allocates some of the basis increase to the property in situations where the decedent's adjusted basis was less than the fair market value on the decedent's death.
We recommend that the guidance clarify that the holding period of assets acquired from a decedent who died in 2010 includes the decedent's holding period for those assets.
6. How are net operating loss carryovers measured?
Section 1022(b)(2)(C)(i) provides that net operating losses of the decedent which would be carried from the decedent's last taxable year to a later year if the decedent had not died create additional basis to be allocated. Treasury Reg. § 1.172-7(e) provides rules for determining one spouse's share of a net operating loss from a joint return when separate returns were filed in earlier years or will be filed in the future due to death or divorce.
Confirmation is needed that when a joint tax return is filed in the year of death the decedent's net operating loss carryover is determined as of December 31, 2010.
7. How are capital loss carryovers measured?
Section 1022(b)(2)(C)(i) provides that capital losses of the decedent which would be carried from the decedent's last taxable year to a later year if the decedent had not died create additional basis to be allocated.
Confirmation is needed that when a joint tax return is filed in the year of death the decedent's capital loss carryover is determined as of December 31, 2010.
Guidance is needed to calculate the capital loss carryover when the decedent lived in a community property state where all sales of community property assets are treated as arising one-half from each spouse.
8. What information needs to be attached to the basis allocation form with respect to the decedent's basis in the assets and the current fair market value of the assets?
9. How is basis allocated to assets that will be sold by the estate? May the $3 million basis allocation for property passing to the decedent's surviving spouse be allocated to assets that will be sold by the estate? If so, is there any tracing required to show that the sales proceeds were transferred to the surviving spouse?
10. Is there any time period after which the beneficiaries' basis in assets as shown on the basis allocation form is final and cannot be challenged by the IRS?
Some reasonable limitation is needed because the beneficiaries, as well as the executor of the estate, need closure with respect to the basis in assets that they received from the decedent's estate.
11. Is property that is held in a qualified terminable interest property (QTIP) trust treated as property "owned by the decedent" for purposes of section 1022(d)(1)(A) if the surviving spouse died in 2010?
Under section 1022(d)(1)(A), the basis increase may be allocated to property owned by the decedent at the time of death. Some decedents who die in 2010 may be the lifetime beneficiary of a QTIP trust established during life or at death by the current decedent's spouse pursuant to section 2523(f) or section 2056(b)(7). If there were an estate tax in 2010, the assets in those QTIP trusts would have been includible in the current decedent's gross estate. Clarification is needed as to whether the executor may allocate the basis increase to the assets held in the QTIP trust.
* * * * *
We thank you for the opportunity to present our comments and welcome the opportunity to discuss these issues further with you or others at the IRS. Please feel free to contact F. Gordon Spoor, Chair of the AICPA Trust, Estate, and Gift Tax Technical Resource Panel, at firstname.lastname@example.com or (727) 343-7166; Frances Schafer, Co-Chair, AICPA Carryover Basis Task Force, at firstname.lastname@example.com, or (202) 521-1511; Carol Cantrell, Co-Chair, AICPA Carryover Basis Tax Task Force, at firstname.lastname@example.com, or (713) 667-9147; Eileen Sherr, AICPA Senior Technical Manager, at firstname.lastname@example.com, or (202) 434-9256; or me, Patricia A. Thompson, Chair, AICPA Tax Executive Committee, at email@example.com, or (401) 699-0206, to discuss the above comments or if you require any additional information.
Patricia A. Thompson
Chair, AICPA Tax Executive Committee
cc: The Honorable Michael Mundaca, Assistant Secretary (Tax Policy), Treasury Department,
Room 3120 MT
Ms. Catherine Hughes, Attorney Advisor, Treasury Department, Room 4212B
Mr. James F. Hogan, Chief, Branch 4, CC:PSI:4, Internal Revenue Service, Room 4105


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subset: commoncrawl


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is www.apollospad.tv
Greetings! Apollo's Pad is a new online comedy series about a bunch of loser puppets trying to pull off a web variety show from their crappy bar. Apollo's Pad is produced by some of the same guys who did Mr. Meaty. Apollo's Pad has a telephone that Apollo sometimes answers 313-429-0723


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A sad, cold wind blows across the mantle in Richard Gere's home, sweeping through the empty space like a storm blowing across the Kansas prairie.
It's lonely up there.
The actor insists he doesn't feel snubbed by the Oscars, but despite a nearly 40-year career, Gere has never won an Academy Award. Worse yet, he's never even been nominated. Most galling of all is that, seemingly everyone else around him has.
Co-star Diane Lane got nominated for "Unfaithful." Gere got bupkis. Ed Norton was tapped by the academy for his performance in "Primal Fear." Gere got crickets. Julia Roberts was noticed in "Pretty Woman." Gere was forgotten. His two co-stars in "An Officer and a Gentleman" won or were nominated — he was left out.
Virtually the entire cast, crew and caterers of "Chicago" received Oscar kudos. Gere was the only major player passed over.
Now Gere's lack of hardware could finally be remedied. His latest, "Arbitrage," arrives this weekend as one of the first buzzed-about Oscar contenders of the year, and its lead actor looks pretty likely to at last snag that elusive first nomination.
"It's way too early for anything like that," Gere tells The Post. "There are a lot of movies that are still to open."
The actor, 63, insists he doesn't think about awards much at all.
"It would be nice to win one," he says. "But a lot of people worked on the movie. We had a lot of people who put in a lot of energy, and to have it received this generously is great for all of us."
(Forget the Oscars. With a political answer like that, this guy should be running for alderman.)
"Arbitrage" writer-director Nicholas Jarecki — a native New Yorker and NYU grad — says he and the star were a bit blindsided by the critical praise.
"The night we premiered it at Sundance we headed over to a bar, and I saw an article from [Post critic] Lou Lumenick calling it the first bona fide Oscar contender," he says. "I saw Richard's wife's face [actress Carey Lowell], I saw the pride she took that her husband might be recognized. He's been absent from the screen for a while, and he's done some films that didn't get out there and some films that didn't work for whatever reason. I could feel it really mattered to him."
But Gere initially had reservations about taking the role, in which he plays a slick Manhattan investment manager who is desperately trying to sweep accounting irregularities under the rug in order to sell his company. He's also trying to cover up a fatal car accident in which he was involved.
The actor read the script and liked it, though was uncertain about working with a first-time director. Jarecki met Gere for lunch at the actor's hotel, upstate's Bedford Post Inn.
"We started rehearsing right there in the restaurant," Jarecki tells The Post. "I started running lines, we're yelling at each other. He grabs me and throws me up against a wall, and I stared right into his eyes and said, 'I could kiss you right now.' He laughed and said, 'It appears we're both nuts, and we should give this a shot.' "
Audiences will see echoes of America's most famous fraudster, Bernie Madoff, in the film, but Jarecki says that was not his starting point.
"The more I read about Madoff, the more he seemed limited and more of a sociopath," the director says. "I started thinking more about a King Lear-type character, a noble guy who had gone wrong and made some tragic mistakes because of his own hubris."
"We started making this almost a year and a half ago, and it was obvious the resonances of Madoff were there," Gere says. "In one scene where I'm being interviewed by [business reporter] Maria Bartiromo, we talked about it. It was the elephant in the room anyhow, so we thought, 'Let's discuss it.' By the time it was shown at Sundance, there were other [fraud cases], and the resonances with other people were clearer so we took it out of the movie."
Gere also put his stamp on the character, molding him from a cold math genius to someone more human, with Clintonian charm.
"I've had people that were angry with me because they found themselves rooting for him," he says. "There are aspects of him that are morally questionable, but I think the trick to doing these movies is that you have to root for the guy and witness a bit of yourself there."
Competing on-screen with Gere, if not for acting awards but in the lush silver-hair category, is Vanity Fair editor Graydon Carter, who has a cameo as a rival banker. (Fun fact: Carter was the only one in the film who provided his own wardrobe.)
The bit of stunt casting was suggested by one of the producers, and Jarecki felt Carter fit the role. Gere says the editor was a surprisingly good actor, though the production was mindful to give him a scene within his comfort zone.
Another plus of Carter's presence: If Gere somehow doesn't manage to walk away with an Oscar nomination, he can at least be assured an invite to a rocking party on awards night.


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After outlining drastic cuts Monday, Gov. Jerry Brown pleaded with California voters to approve a temporary sales-tax increase. Some experts, but not all, think he can get it through.
California Gov. Jerry Brown (D) called Monday a "day of reckoning." In the morning, he outlined more than $8 billion in cuts to higher education, social safety-net programs, and the state court system, among other things. Massive protest rallies ensued across the state.
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|Auction House โรงประมูล or สำหรับการประมูล - For premium members to put up their amulet for auction.
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Auction #2025 - LP Tim - Wat Phra Khao 2540 (End 11 Jul, 2200H)
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The fork in the road ahead.
Dear occupiers, jammers, dreamers,
Three years after the May 1968 uprising that swept the world, the great French philosopher Michel Foucault observed that a key strategy of power is to "appear inaccessible to events." Power, Foucault argued with a nod towards 1968's failed insurrection, acts to "dispel the shock of daily occurrences, to dissolve the event … to exclude the radical break introduced by events."
Forty years later, in light of Occupy, Foucault's observation still strikes home. Despite achieving the impossible at unprecedented speed – sparking a global awakening, triggering a thousand people's assemblies worldwide, and giving birth to a visceral anti-corporate, pro-democracy spiritual insurrection – Occupy is now struggling through an existential moment. Our movement has been dealt a blow: our May 1 and follow-up events have been dissolved by power; the status quo has shown itself to be far more resilient than many of us expected.
Now a passionate debate is emerging within our movement. On one side are those who cheer the death of Occupy in the hopes that it will transform into something unexpected and new. And on the other are patient organizers who counsel that all great movements take years to unfold.
May 1 confirmed the end of the national Occupy Wall Street movement because it was the best opportunity the movement had to reestablish the occupations, and yet it couldn't. Nowhere was this more clear than in Oakland as the sun set after a day of marches, pickets and clashes. Rumors had been circulating for weeks that tents would start going up and the camp would reemerge in the evening of that long day. The hundreds of riot police backed by armored personnel carriers and SWAT teams carrying assault rifles made no secret of their intention to sweep the plaza clear after all the "good protesters" scurried home, making any reoccupation physically impossible. It was the same on January 28 when plans for a large public building occupation were shattered in a shower of flash bang grenades and 400 arrests, just as it was on March 17 in Zuccotti Park when dreams of a new Wall Street camp were clubbed and pepper sprayed to death by the NYPD. Any hopes of a spring offensive leading to a new round of space reclamations and liberated zones has come and gone. And with that, Occupy Wall Street and Occupy Oakland are now dead.
The task ahead of us in Oakland and beyond is to search out and nurture new means of finding each other. We are quickly reaching the point where the dead weight of Occupy threatens to drag down the Commune into the dustbin of history. We need to breathe new life into our network of rebellious relationships that does not rely on the Occupy Oakland general assembly or the array of movement protagonists who have emerged to represent the struggle. This is by no means an argument against assemblies or for a retreat back into the small countercultural ghettos that keep us isolated and irrelevant. On the contrary, we need more public assemblies that take different forms and experiment with themes, styles of decision-making (or lack there of) and levels of affinity… Most of all, we need desperately to stay connected with comrades old and new and not let these relationships completely decompose.
— Read the rest of the this article, by anonymous West Coast anarchists, at Bay of Rage
Occupy Wall Street was at the pinnacle of its power in October 2011, when thousands of people converged at Zuccotti Park and successfully foiled the plans of billionaire Mayor Michael Bloomberg to sweep away the occupation on grounds of public health. From that vantage point, the Occupy movement appears to have tumbled off a cliff, having failed to organize anything like a general strike on May Day – despite months of rumblings of mass walkouts, blockades and shutdowns.
The mainstream media are eager to administer last rites. CNN declared that "May Day fizzled," the New York Post sneered "Goodbye, Occupy," and The New York Times consigned the day's events to fewer than 400 words, mainly dealing with arrests in New York City.
Historians and organizers counter that the Occupy movement needs to be seen in relative terms. Eminent sociologist Frances Fox Piven, co-author of Poor People's Movements, says:
"I don't know of a movement that unfolds in less than a decade. People are impatient, and some of them are too quick to pass judgment. But it's the beginning, I think, of a great movement. One of a series of movement that has episodically changed history, which is not the way we tell the story of American history."
— Read the rest of Arun Gupta's What Happened to the Occupy movement?
The fire in the soul of Occupy burns from Oakland to Quebec, Barcelona to Chicago, Wall Street to Moscow and Frankfurt… the question now is which fork in the road will our movement take?
for the wild,
Culture Jammers HQ


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A little more than seven months after tearing his Achilles tendon, second-year Texans wide receiver DeVier Posey is set to return to action during practice Monday.
"The two guys that we expect on the field (Monday) when we go to work are Posey and (Brennan) Williams," Texans head coach Gary Kubiak said Sunday during a media interview.
Posey has been on the player unable to perform list. He tore his Achilles Jan. 13 during an AFC divisional playoff loss at New England and underwent surgery in February.
"I can't wait to get back on the field," Posey said earlier this week. "This is what I've worked so hard for. I've really missed it."
The return of Posey should immediately bolster a Texans receiving corps led by veteran Andre Johnson, rookie DeAndre Hopkins and Keshawn Martin.
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The NNTP forums from Sybase - forums.sybase.com - are now closed.
All new questions should be directed to the appropriate forum at the SAP Community Network (SCN).
Individual products have links to the respective forums on SCN, or you can go to SCN and search for your product in the search box (upper right corner) to find your specific developer center.
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Hey boys, look what Mommy made!
My little boys love these Cheddar Cheese Rolls. One of my little boys asked me if I was going to make these for Halloween this year. Of course I am. They decided it would be a good idea to come home for Halloween so they could have their traditional dinner and torment "Trick or Treaters".
Since the beginning of our family I have made a warming Halloween dinner. It's usually a chilly night here in Utah on October 31st. Before the kids went out trick or treating I wanted them to have a full belly so they wouldn't eat too much candy. I know…what world was I living in? It was a nice dream.
Over the years I have made various hot rolls, breads and doughnuts for Halloween night. Cheddar Cheese rolls just happen to be one of the favorites and pair very well with a bowl of hot soup.
I want to share this recipe with you so you can make the little boys in your home as happy as mine are going to be on Halloween.
Oh, by the way, my little boys are 24 and 28 years old…still in school…not married…any takers??? I'll cook for you!
To make the roll dough you will need: all-purpose flour, yeast, sugar, salt, butter and eggs.
In the bowl of an electric mixer add 4 cups of the flour.
Add the sugar…
…the salt…
and the yeast. I am using SAF instant yeast. It's great yeast.
Attache the dough hook to your mixer. I just always use the paddle attachment. I like it. It works.
Turn the mixer on and blend those dry ingredients together.
I forgot to show the milk in the picture of ingredients. You will need milk!
When the butter has completely melted and begins to boil, add the milk.
Let the milk warm with the butter, but only until it reaches a temperature of 110-115 degrees. An instant read thermometer works great to test the temperature. You can go by feel as well. It should be warm to the touch not hot.
If the milk and butter get too hot, it will kill the yeast. Remember yeast is your friend, but it does not like it hot.
When the milk and butter have warmed pour into the flour mixture.
Turn on the mixer and let the mixture beat for about 5-7 minutes. I like to make sure the yeast full dissolves.
Add the eggs.
Beat until smooth for about another 5 minutes.
Add the remaining flour one cup at a time. Beating well after each addition.
You might not need all the the remaining 3 cups. That's why I mix it in 1 cup at a time.
Add flour just until the dough starts to pull away from the sides of the bowl. You don't want the dough super sticky, but it will stick to your fingers just a bit.
Place the dough into a large that has been lightly oiled.
Turn the dough over to coat completely with oil. Cover the dough with a cloth and place in a warm place to rise. This should take about an hour.
Look how pretty! The dough has been rising for one hour and has risen to the top of my bowl.
I check my dough to see if it has risen enough by poking my finger into the dough.
If my finger mark stays, then it has finished rising.
Looks like the belly button of my former stomach. My stomach doesn't look like that any more. I'm sporting a "6 pack". Soon, very soon, I'll be featured on the cover of Runners World magazine. You have to be ripped to be featured on that cover.
Enough about my ripped abs.
Turn the dough out onto the counter top.
It shouldn't stick too much because of the oil that the dough was coated with from the bowl.
Cut the dough in half.
Now cut into quarters.
Cut each quarter into eighths (1/8). You should have about 8 little balls of dough.
To complete the rolls you will need about 1 lb of cheddar cheese. You can use sharp or mild. Whatever floats you boat! The cheese is stuffed into the middle of the rolls.
After the rolls bake, they will be brushed with melted garlic butter and sprinkles with Parmesan cheese and parsley.
You can actually do this step while the dough is rising.
Chop abut 1 tablespoon of fresh parsley. You can substitute with 1 teaspoon of dried parsley, if you would like.
Set aside.
Melt the butter.
Add one garlic clove that has been minced. Set aside. I like to let this stand so the butter becomes infused with garlic.
Cut the cheese into 1/2-inch slices.
Basically you will need about 36 cubes of cheese that are about 1/2-inch to 3/4-inch thick. Depending on how much cheese you want oozing out of your roll.
Let's stuff these cubes of cheese into the roll dough.
Take one of the pieces of dough that you have previously cut.
Flatten the dough out a bit.
Place a piece of cheese into the center of the dough.
Close the dough in on and around the cheese.
Place the roll on a baking sheet that has been lined with parchment or well greased. Make sure the roll is pinched side down.
Repeat the process and allow at least 1/2-inch space between the rolls for rising.
Cover the rolls with a clean cloth and allow to rise for about 3 minutes.
Uncover and bake the rolls in a preheated 350 degree oven for about 20 minutes or until golden.
See how pretty they look.
Immediately brush the rolls with the garlic butter mixture.
Definitely serve hot.
7 cups all-purpose flour
2 tablespoons yeast
½ cup sugar
2 teaspoons salt
2 ½ cups milk
½ cup butter
2 eggs
1 lb cheddar cheese, cut into ½-inch cubes
In the bowl of an electric mixture combine, 4 cups of the flour, yeast, sugar and salt. In a medium size sauce pan melt the butter. When butter has melted add the milk into the pan. Continue to barely warm the milk until it reaches a temperature of about 110-115 degrees. Remove from the heat and pour over the flour mixture while the mixer is running. Continue to beat for about 5-7 minutes. Making sure the yeast has dissolved. Beat in the eggs. Add remaining flour 1 cup at a time. Add enough flour to make a soft, slightly sticky dough or until the dough begins to pull away from the edges of the bowl while mixing. Place the dough in a large bowl that has been oiled. Turn the dough to coat completely in the oil. Cover and let rise in a warm place for about 1 hour or until the dough has doubled in size.
Remove the dough from the bowl and place on a counter top. Divide the dough in half then into quarters. Divide each quarter into 8 equal size balls. Place a cube of cheese in the middle of the dough. Pull the dough around the cheese to form a ball then pinch the dough tightly so that the cheese doesn't melt out during baking. This will make approximately 36-40 rolls. Place the rolls on a parchment lined baking sheet about ½-inch apart. Cover and let rise for about 30 minutes. Bake in a preheated 350 degree oven for 20 minutes or until golden.
Meanwhile, melt the ¼ cup butter and add minced garlic. Set aside. Mix grated Parmesan cheese with parsley and set aside. When the rolls come out of the oven, immediately brush with the garlic butter and sprinkle with Parmesan cheese parsley mixture. Serve immediately. Makes about 36-40 rolls.
I don't know what Halloween is like in your neighborhood, but I have to purchase about 300 candy bars for all the "trick or treaters" that come to our door. That's a lot of kids.
Bring it!


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Jax Ethan Stone
Jax Ethan Stone, 9, of Erie, died Sunday, July 27, 2014 at his residence surrounded by his loving family. He was born in Erie on Nov. 11, 2004, a son of Sean Stone and his wife Lisa and Tara Braendel Durian and her husband Steve.Jax attended Tracy Elementary School. He was selfless, brave, courageous and always helped and cared for others. He enjoyed video games and loved the Teenage Mutant Ninja Turtles and deck hockey.In addition to his parents, survivors include one sister, Jordan Stone at home; two brothers, Nick Pold and Colton Durian, both at home; his grandparents, Harry and Vicki Stone of Erie, Tom Braendel of Erie, and Tony Durian and his wife Kathy of Johnsonburg; a great-grandfather, Robert Montgomery and his wife Sandy of Erie; his aunts and uncles, Dave Stone and his wife Kelly, Tom Braendel and his wife Lynn, Tracy Braendel, Jessica Braendel, Aaron Braendel, Jason Durian and Rebecca Robinson, and Aaron Pold; many dear friends including Jacob Ziner and Macy Testa; many great aunts, uncles, and cousins; and his Tracy Elementary School family.Services for Jax Ethan Stone will be Thursday morning, July 31 at 10 a.m. at Luther Memorial Church, 225 W. 10th St. Burial will follow in Laurel Hill Cemetery. Friends may call at the Russell C. Schmidt & Son Funeral Home Inc., 5000 Wattsburg Rd., on Wednesday, July 30 from 2 to 9 p.m., with family present from 2-5 p.m. and 6-9 p.m.In lieu of flowers memorial contributions can be made to the Jax Stone Fund at any PNC branch.


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Ohmygosh! I'd only ever heard of orienteering! These treasure-hunting exercises are right up my alley. I love, love, love puzzle solving. I mostly do pencil puzzles, but I'm on my way to these three web sites to see what there is locally! What fun...
Hunting for Treasure - Frugal Fun, Rich Rewards
Who doesn't love a treasure hunt? From the mysterious map where X marks the spot to the chest full of gold and jewels, the idea of solving a puzzle and receiving a rich reward is still tempting.
There are three kinds of modern-day treasure hunts popular now,aa letterboxing, geocaching, and orienteering. While all three involve computer, GPS, or compass use, they also get participants outdoors, and thinking!
Letterboxes containing a notebook, an on-site stamp and maybe a few trinkets are hidden in your hometown, throughout the country, and even worldwide. Access to a computer, a notebook, and your own personal stamp are all that's needed to begin your hunt. Start at the website Letterboxing.org where you can search for box locations by city/town, county, state or country.
The clues to find each box vary widely. For example, to find the Pine Tree Island box in Livermore CA, you follow directions until "Under a tree you will spot a dark rock about the size of a small loaf of bread. Move rock aside and pull back the pine needles to find the box." This box was placed by the Take a Hike Club on November 18, 2006.
Using the site stamp, you mark your own notebook and make any notes about the day, the site, etc. Then you stamp the site notebook with your personal stamp, leaving comments if you want, and adding a trinket or taking one if this box offers any.
We leave Maine stickers and buttons when we visit out-of-state boxes. The notebooks offer an incredible connection as the comments usually note where the boxer is from along with sometimes more personal musings. It is clear from these notes that boxers are from all ages!
People put great care into selecting their personal stamps, and because this is a great, inexpensive travel activity, many use travel journals as their notebooks. And, you can set up a letterbox yourself just by putting a stamp and notebook in a small watertight box (plastic food storage containers are perfect), hiding the box and posting your clues on the website.
My grand-daughter Katie asked our library if she could set up a letterbox in their Centennial Garden. She donated the box and notebook, the library staff put in their stamp and posted the clues, and Katie was absolutely thrilled to be the first to stamp the new book at "Grannie's Box".
Geocaching (geocashing)
Geocaching is a little more complicated and can be much more challenging than letterboxing, but it's still an inexpensive activity. To get started, you'll need access to a GPS devise, a notebook, and a few treasures to leave at boxes that are designated treasure caches.
Geocaching is a recognized sport all over the world, and some of the caches are quite elaborate. If you plan to visit a cache in another country, try to leave something American, such as a Boston subway or San Franciso trolleycar token.
Like letterboxing, the website Geocaching.com has all the basic information and search help you'll need. Just enter your search parameters (can even be latitutde/longitude figures), then enter the given coordinates in your GPS, and you're good to go. According to the website, there are currently 635,478 active caches worldwide including one recently placed at the Beijing Olympics!
Geocaching often involves more remote locations and rugged outdoor terrain than letterboxing does, but it is an excellent teaching activity and is now part of the math curriculum in many American middle and high schools.
Orienteering takes the treasure hunt to another whole level of outdoor adventuring. Here you use a map and compass to follow a course, at the end of which there may - or may not - be a treasure. Equipment needed is pretty minimal: primarily a good compass and whatever outdoor gear the course location suggests. While it can be just a leisurely stroll, orienteering as a race is also a highly competitive individual and team sport, recognized worldwide, and proposed for inclusion in future Olympics.
Check out the website of the U.S. Orienteering Federation for all the information you'll need to get started or even to compete in international competitions. Following map and compass clues, participants follow a course with set stops or flags where you punch your participant's card and get further directions. It's a perfect way to teach/learn some valuable outdoor skills and is perfect for inter-generational teams.
Like letterboxing, orienteering is part of the math and social studies curricula at many middle and high schools nationwide. As a middle school teacher, I used it as a beginning-of-the-year ice-breaker, randomly assigning kids to teams.
Then at the end of the year I'd have those same teams run that same course. The kids loved that tangible evidence of all that they had learned, first about orienteering but also about their classmates.
For good books on orienteering including how to set up your own courses, look in the children's section of your library, check your local bookstore's outdoors section, or visit Amazon which has a comprehensive selection of books covering not just orienteering but also letterboxing and geocaching.
Oh, yes, there is something inherently exciting about treasure hunts, the promise of that pirate's chest of plunder at the end of the adventure. During Gram and Gramp Camp this summer, I set up a treasure hunt for Baxter (10) and Katie (7), one that started with a clue on the breakfast table.
Following more short, rhymed clues (on 3x5 cards sealed in snack-size bags and hidden around town that morning by my husband Bert), we headed first to the high school sign next door to us where a note under the flower box sent us down to the memorial green and from there to the old railway station.
That clue directed us to "in the middle of the street, a watering trough of flowers" where the final clue was hidden under the petunias. They were instructed to walk 100 steps north on Main Street, and there was the treasure. A $10 gift card for each of them at the brand new bookstore right across the street from where we were standing.
But certainly, don't dismiss letterboxing, geocaching or orienteering as just for kids or just for fun. Consider this: The New York-based company Treasure Hunt Adventures offers these activities, especially orienteering, for corporate teambuilding (ABC News Money Matters recently highlighted THA's work in that area). And, Treasure Hunt Adventures will debut The Great Central Park Treasure Hunt™ at the Macy's Thanksgiving Day Parade.
Any place, any time, any age or ability level, there are treasure hunts anyone can enjoy.
Disclaimer: The links and mentions on this site may be affiliate links. But they do not affect the actual opinions and recommendations of the authors.
Wise Bread is a participant in the Amazon Services LLC Associates Program, an affiliate advertising program designed to provide a means for sites to earn advertising fees by advertising and linking to amazon.com.
My wife and I tried letterboxing for the first (and only) time a month or so a go and had a great time. The one we found was in a planter in a hotel lobby, so we had to be EXTREMELY discreet. It was great because there was an element of "danger" in it.
We love it and it's a good way to get the kids out of the house. They call it "treasure hunting" and their favorite part is putting a new trinket in. We have quite a few in our neck of the woods (plus, you can always plant your own if you want.) What a great article!
Your family fun activities are fresh and worth forwarding to folks with active families.
Keep up the good work.
I've been geocaching for about 9 months. We've had such great fun and had many adventures. Thanks for the excellent idea about the custom swag. I linked your article on my site.
Although you need to pay for a membership and pay for a GPS machine, it's SO MUCH FUN! I usually mooch both the membership and the GPS machine from my family and friends, but it's such a great way to get out with friends/family without having to dump loads of $$. Plus, you usually get to discover some cool places and get some exercise as well.


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Scottie Wilbekin will return to the lineup Monday against JU after serving a six-game suspension.
Last June, after another suspension left Scottie Wilbekin outside the team looking in, Florida coach Billy Donovan gave his returning starting senior point guard the option to transfer.
"He wanted to fight and earn his way back," Donovan said.
On Sunday, Donovan was satisfied that Wilbekin has done enough to earn another chance to wear a Gator uniform. Wilbekin will return from a six-game disciplinary suspension Monday when the Gators play at Jacksonville. Donovan said he doesn't know if Wilbekin will start, but said the Gainesville native will play "normal minutes."
"He's available like anyone else," Donovan said. "He's served his time and his punishment. And to his credit, he's done everything that's been asked of him. He's shown an incredible commitment to get back on the team and to do the right things and more so than anything else to really prove to his teammates that he's committed to the team. So I'm not going to hold him back at all."
Wilbekin has been practicing with the Gators since mid-October, so Donovan expects a smooth transition for the 6-foot-2 guard.
"I've really designated him these first five games a lot on the scout team, utilizing him to get our team prepared for whoever we're playing against, so he knows what we're doing," Donovan said. "He's a senior, a bright kid. I think he's anxious and excited to be back playing.
"I think the biggest thing for our team — and I've seen this happen before — is when you inject a good player and a veteran player into our team — we've played five games without him — it can't be a situation where our guys now relax and think that roles are going to change because roles are not going to change in terms of the responsibilities on our team."
Wilbekin averaged 9.1 points per game as a starter last season and was second in the Southeastern Conference in assists (5.0 apg). He also emerged as one of the best perimeter defenders in the country and was named to the All-SEC defensive team.
"We're all excited that he's back," Florida senior center Patric Young said. "He's proven that he's fully invested into the program with his work ethic and everything he's done and steps he's taken to this point."
Donovan said he thinks that Wilbekin's suspension, his second in the span of eight months, also has made him more humble. The veteran coach said he's seen that humility translate on the court during preseason practices.
"There was a part of Scottie where even in games and practice, when things weren't going well for Scottie or his team, he could kind of disconnect from the team and try to take it all on himself and make things happen while losing sight of how to utilize other people." Donovan said. "I think he's really done a very good job of having an awareness not only of his own game but of what's going on with other guys
Harris update
The news continues to be not as promising about the return of junior center Damontre Harris, who has been suspended since the beginning of the season for violation of team rules.
Donovan said Harris has not been with the team since Nov. 1.
"Right now, he's been gone for 25 days," Donovan said. "I don't have any hope he's going to come back. We're still going to try to help him and work with him and try to get him to do the things he needs to do, but there's no level of accountability on the things that he needs to do on a regular basis."
Donovan said the 6-foot-10 South Carolina transfer is digging himself "a deeper and deeper hole." He also said what he's asking Harris to do to return from suspension isn't hard or challenging.
"Going to school, being on time, if you have an appointment, show up, be able to answer your phone, take responsibility, do what you are supposed to do," Donovan said. "When you don't do those things on a consistent basis, at some point, as much as he want to help him, to grow and move in a positive direction at some point, there has got to be an accountability on where is he at in terms of making a commitment to do the things he would like to do.
"What he would like to do is be back playing, but there's things he has to do to get back. You can't miss 25, 30 days and just expect to walk back on the team."
FREE THROWS: Donovan said that injured point guard Kasey Hill (high ankle sprain) has been able to take off his walking boot and begin light rehabilitation at the UF basketball practice facility. Donovan said the timetable for Hill's return is still 2-3 weeks. "A lot of it going to be pain tolerance of where he's at." Donovan said. "He's anxious to get back but he also understands that he has to be very, very forthright with what he is experiencing physically, so we can help him get better."
G DeVon Walker 6-6 So. 4.8 ppg, 1.8 rpg
G Michael Frazier II 6-4 So. 13.4 ppg, 3.8 rpg
F Casey Prather 6-6 Sr. 17.6 ppg, 6.2 rpg
F Will Yeguete 6-7 Sr. 6.2 ppg, 4.6 rpg
C Patric Young 6-9 Jr. 9.6 ppg, 5.6 rpg
G Jarvis Haywoood 6-4 So. 15.3 ppg, 4.3 rpg
G Vince Martin 6-2 RSr. 10.8 ppg, 4.8 apg
F J.R. Holder Fr. 6-7 3.6 ppg, 3.0 rpg
F Javon Dawson Sr. 6-6 14.5 ppg, 5.5 rpg
F R.J. Slawson 6-9 RSr. 9.2 ppg, 5.0 rpg
Notes: Florida is 29-5 all-time against Jacksonville. … The Gators are 10-1 against Jacksonville under current coach Billy Donovan. … The game will be a homecoming of sorts for senior center Patric Young, a Jacksonville native. Young said he expects about 50-100 friends and family at the game. Young is averaging 12.7 ppg and shooting .536 from the field. … The Gators have outrebounded their last three opponents by an averaging margin of plus-7.7. … Florida leads the SEC in scoring defense, allowing 59.2 points per game. The Gators have held their last four opponents under 60 points. … Jacksonville returns three starters from a team that went 14-18 last season. … Starting Jacksonville forward R.J. Slawson transferred in from South Carolina as a graduate student.


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2014 Audi S5 Values
Select a 2014 Audi S5 trim level
2014 model year changes
After a refresh last year, the 2014 Audi A5 gets a bump in power for its 2.0 TFSI engine, up from 211 hp to 220 hp. The previous Convenience Package is now standard, adding Bluetooth, HomeLink universal remote and the Audi music interface with iPod hookup to the base Premium trim. A5 and S5 Premium Plus trims now include Audi advanced key and Audi side assist, which monitors blind spots. S line exterior details will now adorn A5 Prestige models and Audi drive select is standard on S5 models and optional on the A5 as part of the Sport Package.
Competitive comparison
Strong and responsive yet fuel-efficient powertrains; stylish interior; nicely proportioned exterior; excellent quattro all-wheel drive system; advanced infotainment and connectivity; great soft-top arrangement in the cabriolet
Special features for 2014
The 2014 Audi A5, S5 and RS5 are a family of compact luxury coupes and cabriolets. While the powertrains and some of the performance hardware are different among the three models, much of the same features are carried over and they have essentially the same seating space and design, though coupes have seating for five while cabriolets can seat four. The A5 lineup offers a good alternative to the BMW 3-Series, Cadillac CTS coupe and Infiniti Q50 coupe. In S4 form, it offers one of the best compromises between ride, comfort and performance of any of these models, while the RS5 takes performance coupes to a new level, with 0 to 60 mph in just 4.5 seconds, according to Audi. With the Audi Connect system and revised MMI controller and its live Google Earth maps, it has one of the best (and best-looking) infotainment systems.
Now standard with Audi Advance Key, the 2014 Audi S5 is a compact luxury sports sedan variant of the A5. The S4 is powered by a 3.0-liter turbocharged V6 engine that produces 333 hp and 325 lb-ft of torque. The permanent AWD drivetrain can be paired with either a standard 6-speed manual transmission or optional 7-speed dual-clutch automatic transmission. Fuel mileage falls within an EPA estimated range of 17 mpg city to 28 mpg highway, depending on transmission selection. Features include sports rear differential, adaptive xenon headlights, LED turn signals, LED taillights, 18-inch alloy wheels, carbon fiber inlays, heated front seats, sunroof with sliding functions, automatic climate control, iPod®/iPhone® integration, navigation system, and Bang & Olufsen premium sound system. Safety is comprised of parking sensors, dual-stage front airbags, side thorax airbags, head curtain airbags, electronic stability control (ESC), electronic brake distribution (EBD), anti-lock braking (ABS), and brake assist (BA). The S5 is backed by a 4-year/50,000-mile warranty.


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Wet'n'Wild Gold Coast offers incredible discounts and benefits to groups purchasing 20 tickets or more who book and pre-pay two weeks in advance for their visit. Surcharges apply to bookings made within two weeks of their visit.
We would love the opportunity to welcome your group to Wet'n'Wild Gold Coast, if you would like to book or have any additional queries regarding a group visit with us call us on 07 5519 6210 or via email email@example.com to complete your booking or with any additional queries.


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Are Morcellators Worth the Risk?
In Light of Study Showing Underestimated Incidence of Cancer, Questions Arise
New numbers out this past week indicate the risk of uterine cancer has been severely underestimated for some women, but the research doesn't explore whether the error affected their prognoses.
"This was really to identify the prevalence of cancer," said Jason D. Wright the lead author of the study and director of gynecologic oncology at the Columbia University College of Physicians and Surgeons. "We don't know the ultimate impact on the outcome."...


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A lifetime of ministry
By LESLIE MIELKE
SHELLEY — Missionary-pastor John Lovegrove and his wife, Sue, had been married one month when they accepted their first calling at the church in Howe, Idaho. That was August 1958. The Lovegroves have been in the ministry 52 years.
John grew up in Sault Sainte Marie in northern Michigan, while Sue grew up in West Virginia. The couple met while they were students at Bob Jones University in Greenville, S.C.
After their ministry in Howe, the Lovegroves ministered 12 years at Gethsemane Baptist in Idaho Falls, 14 years in West Valley City, Utah, and twice in Rigby for a total of 12 years.
John works as a missionary-pastor with Northwest Baptist Missions. He also serves on its board. Thirty-five missionary families are supported by this mission.
A mission church does not stand on its own, Lovegrove said. Help comes from churches and individuals.
"[Starting churches] is a special calling," he said. "I'm thankful for the churches and families that have supported us for years and years and years.
"Our job is to establish a group of believers and a place for preaching; to be a lighthouse," Lovegrove said. "Believers come together for fellowship; we teach and train boys and girls for the glory of God.
"My vision is for small towns that don't have good Bible-preaching churches," he said. "The goal is to build up a church to where it is self-supporting."
After a church becomes self-supporting, Lovegrove is free to start over again.
"Other towns need help," he said.
"Four years ago, when I was 70 years old, I started knocking on doors in the Shelley area," Lovegrove said. "I spent two-and-one-half months knocking on doors. We started with a Bible study and then organized into a church three years ago."
His favorite verses are Mark 16:15,16 that say, "Go ye into all the world, and preach the gospel to every creature. He that believeth and is baptized shall be saved; but he that believeth not shall be damned.
"We try to get to every home; we try to be a witness," Lovegrove said. "Wherever we can talk; we talk."
The Lovegroves have five grown children—three sons and two daughters, 11 grandchildren and one great-grandchild.
John and Sue enjoy bird watching and building up the body of Christ.
On any given Sunday from 15 to 20 people attend the Shelley Baptist Church.
"We're getting there," Lovegrove said.
Services for all ages are Sunday at 10 a.m.; a Bible study for adults and Bible club for boys and girls are at 6 p.m. each Sunday.
The church moved to its new location at 104 S. Emerson, Suite C, in Shelley about one month ago.
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Kings bounce back to even conference final
Los Angeles Kings defenceman Jake Muzzin (middle) celebrates with teammates Marian Gaborik (12) and Alec Martinez after scoring against the Chicago Blackhawks during Game 2of the Western Conference final at United Center. (Jerry Lai/USA TODAY Sports)
Related Stories
The Los Angeles Kings don't have to call the Chicago Blackhawks their daddy anymore.
After two years worth of humbling and frustrating results, they finally figured out a way to shoot down their nemesis.
And they did it in shocking and spectacular fashion, roaring back from a 2-0 deficit with six straight goals in the final 21:46 to post a 6-2 victory, even their Western Conference playoff series 1-1 and send the entire city of Chicago into stunned silence.
"We just don't give up, we have a lot of heart, we have a lot of will," said Kings defenceman Drew Doughty. "As a team, we have such great chemistry on and off the ice that when we get put in those positions, we believe in every single one of each other.
"We believe we can come back, we believe we can win the game. I think tonight we showed that."
They showed it right down Chicago's throat.
"You never quit, you can't quit," said L.A. centre Jarret Stoll.
"Crazy things happen in sports, you never quit until it's over. And we have the right guys in here to keep pushing and pushing.
"We got some fortunate bounces, some saves, some power plays that helped and we came out on top."
The win represents a major breakthrough for a Kings team that had lost 10 of its previous 12 games to the Blackhawks — 0-4 during the regular season and playoffs this year, 1-4 in last year's conference final and 1-2 last season.
There was enough evidence on the table to make a pretty strong argument that Chicago was simply better, that the Kings didn't have an answer.
And when the Hawks were 1:46 away from taking a 2-0 lead into the second intermission, the game, if not the series, looked pretty close to over.
But the Kings have shown a remarkable ability to get up off the canvas and fight their way out of trouble in these playoffs, overcoming a 3-0 series deficit in Round 1 against San Jose and staving off elimination in Games 6 and 7 against the Ducks.
So being a couple of goals down, and facing the prospect of going down 2-0 in the series, wasn't freaking anyone out.
"I've said it over and over, these guys don't like to lose," said Kings newcomer Tanner Pearson. "And I think it just translates throughout the whole team."
The Hawks, on the other hand … they freaked out.
The defending Stanley Cup champions, who came into the game with a perfect 7-0 home record, turned in an epic and uncharacteristic collapse.
"It's disappointing because we just didn't find a way to keep playing the way we did in the first and second," sighed captain Jonathan Toews.
"Unfortunately we couldn't bring the effort the same way. Guess we got what we deserved."
Bad penalties, mental breakdowns, average goaltending, all of it combined to turn this series on its ear.
"It's pretty frustrating," said Chicago veteran Patrick Sharp. "We got off to a good start through 40 minutes. We were skating well and drew a few penalties and then, obviously, things unravelled during the third."
It actually began late in the second, when the Kings needed something, anything, to go their way on a night when the Hawks were in full flight.
They got it when a centering pass from Mike Richards hit Justin Williams on the skate and dribbled through Corey Crawford at 18:14. It was ugly, it was lucky and it changed the game.
"I think that goal really got us going," said Jeff Carter, who scored three times in the third period. "You start to feel good about yourself, start to feel a little better."
"We were just adamant in here about coming out, putting on the pressure, getting a goal early, and we did that," added Doughty.
Sure enough, cue the comeback. Carter tied it on the power play at 1:37. Jake Muzzin gave L.A. its first lead of the series at 4:04. Tyler Toffoli made it 4-2 at 8:59. Carter made it 5-2 at 14:46 and 6-2 with an empty netter.
"It's a tough building to win in," said Carter. "They were undefeated in the playoffs, so it's a good confidence builder for us. Getting a split in this building is really good."


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Featured News - Current News - Archived News - News Categories
This weekend, the Buffalo Philharmonic Orchestra partners with multiple musical groups to present two days of free music and family activities at Canalside Buffalo.
The event kicks off at 1 p.m. each day. On Saturday, groups such as the Buffalo Chamber Players, the African-American Cultural Center Dance and Drum Performance Troupe, and Sal Andolina's Jazz Quintet will perform. Saturday's main event is a free Broadway-themed concert with the BPO, Buffalo Philharmonic Chorus, and husband-and-wife Broadway stars Gary Mauer and Elizabeth Southard. On Sunday, the focus is on families. Three members of the orchestra will be on hand to answer questions about performing, and a superhero-themed concert will take place at 3 p.m.
Up to 30 minutes of video may be captured, and up to three minutes of one work or five minutes total of multiple works may be used for news.


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Kcal 540 Fat 32.1g Fat(sats) 20.2g Carbs 54.9g (per 100.0g)
In what must be one of the most requested ChocolateMission reviews of all time, I today have the grand pleasure of bringing you all my candid views on the much publicised Marmite Very Peculiar Milk Chocolate. Having read reviews on websites such as Chocablog (See HERE) and by pal Liz at Foodstufffinds (See HERE), I finally managed to get hold of this much sought after chocolate to try for myself. First things first, Unilever have to be congratulated for the 'buzz' they have created about this chocolate. This Marmite flavoured bar has received wide recognition across the press, with everything from the initial trade articles (See HERE), to the national press generating a great deal of consumer interest (for evidence of that all you need to see is my e-mail inbox filled with requests!!).
I bought this bar from BHS for the price of £2.99 for a 100.0g tablet. On the exterior packaging the product came described as 'The milk chocolate bar by Marmite - Marmite flavour milk chocolate bar', 'Peculiar' sounding indeed, but at the same time very intriguing. In my opinion, Unilever did a pretty decent job with the wrapper. I can't imagine for one minute that this was completely top of mind when putting together their marketing mix for this product, fundamentally I think the people who are willing to try the chocolate in the first place aren't going to be put off with a non-snazzy box in any case. With that in mind I wasn't overly fussed by the non-decorative pattern work on the bar, to be honest my mind was preoccupied with the chocolatey scents emanating from the foil packet, as they offered a much stronger suggestion of Marmite than I was first expecting.
If you are a reader based outside of the UK you may want to catch up with the backstory behind Marmite before trying to understand the detail of the taste test I'm about to describe ... See HERE - thanks Wiki. Now everyone is up to speed it is worth me flagging to you all that I firmly sit in the 'Love It' camp when it comes to my views on this wonderful yeast based spread - suffice to say there aren't many mornings that pass without me indulging in a spot of toast laden with Marmite.
So being a Marmite 'Lover', what did I make of Marmite's Very Peculiar Milk Chocolate??? Well it was an experience to say the least. At the basis of the product there was fair to decent standard milk chocolate that established a decent milky sweet cocoa taste in the initial few seconds of each mouthful. In my first few blocks the Marmite influence was very, very minor and only raised the slightest of salty suggestions towards the back end of the aftertaste. As I made my way closer to the centre of the bar, the texture of the chocolate changed somewhat with what felt like small little crystallised balls roughening the melt of the free flowing chocolate. As the grittier texture became increasingly detectable, unsurprisingly so did the Marmite element, and in some blocks the flavours were really quite intense. Mixed with sweet chocolate, the Marmite element tasted contrastingly spice like, and delivered what I can only describe as an awkward oniony, herby taste in the mouth. Frankly it was pretty horrible, and far from the salty flavour experience that I desired - it certainly didn't leave me wanting to reach back in to the packet for more.
Overall I could probably talk about why this Marmite Chocolate should of, yet didn't work for an endless amount of time, but at the end of things I would always come to the same conclusion that this chocolate wasn't that nice. Looking at the ingredients list it appears Unilever chose to use Marmite flavouring as opposed to real deal Marmite - a somewhat puzzling decision, however it does explain the spiced notes of garlic and onion that I detected in the taste as both were included in the flavouring in powder form. Although I was excited about trying this chocolate I can't say I was all that disappointed by it, as my expectations were realistic in that it was going to be something to taste for an 'experience' rather than one to compete with the iconic Hotel Chocolat 85% dark chocolate. For that reason I would probably still buy it for friends who like Marmite and hadn't tasted it before, but I would probably warn them that it isn't that nice. Unilever have created a chocolate that wont be renowned for it's chocolate tasting prestige, but one that is worth trying 'just to see what it's like' and I would recommend you do on that basis alone. I can't promise you guys will like this chocolate, but I can promise you will be glad to have at least given it a go and laid your mind to rest to what Marmite flavoured chocolate would actually taste like :D
6.0 out of 10


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Mar 20, 2013
MISENHEIMER, N.C. – The Coker men's volleyball team lost a Conference Carolinas match 3-0 to Pfeiffer University on Wednesday (Mar. 20).
The Cobras struggled early, and were defeated in set one 25-16. Coker battled back in sets two and three but were edged out in both sets by a score of 25-21.
Jared Geizer lead the team with nine kills, followed by Luke Hansen with six. Ricardo Ferrer had a team high six digs along with 22 assists.
As a team, the navy and yellow landed 27 kills, recorded 24 assists, and tallied 17 digs.
Coker will look to bounce back this Friday (Mar. 22) when they travel to face Erskine in a Conference Carolinas competition. The game is scheduled for a 7:00 p.m. start time.


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School Committee
The Worcester School Committee is the legislative and policy-making body charged with supervision of the Worcester Public School System. Under Chapter 71, Section 37 of the Massachusetts General Laws, it "shall have the power to select and to terminate the superintendent, shall review and approve budgets for public education in the district and shall establish educational goals and policies for the schools in the district consistent with the requirements of law and statewide goals and standards established by the [Massachusetts] Board of Education." It also conducts collective bargaining with all employee organizations, appoints a number of other senior school administrative officials, has approval authority as to textbooks utilized in the system, serves as trier of fact in a number of school-related adjudicatory hearings, and is charged with review and approval, within certain state guidelines, of private schools operating within Worcester.
Meeting Dates
School Committee Meeting
Standing Committees
- Accountability and Student Achievement
- Finance and Operations
- Finance and Operations/City Council's Standing Committee on Education
- Governance and Employee Issues
- Teaching, Learning and Student Supports
Archived School Committee Meetings
School Committee Staff Directory
Dr. Helen A. Friel
Assistant to the Superintendent/Clerk of the School Committee
(508) 799 - 3032
Carleen M. Magri
Head Clerk
(508) 799 - 3032
Eileen Sullivan
Principal Clerk
(508) 799 - 3032


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A Senate Intelligence Committee Democrat on Monday blocked a five-year extension of a surveillance law used by the Obama administration to intercept the communications of terrorist suspects overseas.
The move is the latest by Sen. Ron Wyden of Oregon to address concerns that the government may be reviewing the emails and phone calls of law-abiding Americans in the U.S. who are at the other end of communications being monitored abroad.
A year ago, Wyden and Sen. Mark Udall of Colorado asked the administration for an estimate of the number of people in the U.S. whose communications were reviewed by the government under the law, the Foreign Intelligence Surveillance Act Amendments of 2008.
The office of the Director of National Intelligence responded that it was "not reasonably possible to identify the number of people located in the United States whose communications may have been reviewed."
In a letter Monday to Senate Majority Leader Harry Reid of Nevada, Wyden said he will object to any request to pass the current version of the bill with unanimous consent, that is, without a vote. Wyden said he will work with colleagues in an effort to amend the bill.
The 2008 legislation was designed to give the government new authority to collect communications of people believed to be suspected terrorists who are foreigners outside the U.S. The legislation was supposed to preserve the privacy of people inside the U.S. on the other end of the communications.
Wyden says the government should be barred from searching through these communications to find phone calls or emails of a particular American who might have been picked up as an unintended by-product of other authorized surveillance, unless the government obtains a warrant or emergency authorization.
Wyden and Udall offered an amendment during intelligence committee consideration of the bill to prohibit such searches for Americans' communications. It was defeated.


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Chance the Rapper says he was paid $500K for 'Coloring Book'
Chance the Rapper was paid $500,000 by Apple Music for exclusive rights to stream his third mix tape "Coloring Book."
The 23-year-old has refused to tie himself to a major record label, instead preferring to release his music for free. However, he told his fans on Friday he had accepted an offer last year from Apple Music regarding his third release.
In a series of posts on Twitter, the Chicago native confessed he had been paid the sum by the streaming giant last May so it could gain exclusive rights to "Coloring Book."
Writing that people were trying to "discredit my independence," Chance shared he was paid and given a commercial for the mix tape to exclusively appear on Apple Music for the first two weeks upon its release.
The record, which landed Chance the Best Rap Album honor at the Grammy's last month, was later released for free on SoundCloud.
"That was the extent of my deal," he wrote. "I needed the money and they're all good people over there."
Apple Music has secured exclusive rights to albums from some of the biggest names in music, including Drake and Frank Ocean.
And Chance explained he had accepted the deal because he would still remain in control of his music.
"I think artist can gain a lot from the streaming wars as long as they remain in control of their own product. I just wanna remain transparent," he continued on Twitter.
"Folks out there without a deal need to know they're doing everything right just keep at it. If you come across opportunities to work with good people, pick up cash and keep your integrity I say Do It."


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|The "Claim Your Future" Game:
This is a game where you are randomly given a particular job and the annual/monthly salary for that job. You then have to decide on your monthly living expenses, including housing, food, travel, phone and other expenses to see if you can survive on that salary.
Please Note: The following games run on Adobe Flash.
Flash will need to be enabled in your browser for
the games to work (some modern browsers such as Chrome and Firefox do not handle
Flash files well).
Internet Explorer and Microsoft Edge have proven to be the most successful browsers
for running these games.
|Job Interview Game:
|This game walks you through the job interview process - how to prepare and how to conduct the interview.
|Chick in the City Game:
|Rusty the chicken has escaped to the city and is trying to make a new life. You can help her find a home, get food, find a job and get through a job interview.
|Careers Explorer Game:
|This game gives you a list of of skills, qualities and other factors and asks you whether they are important to you in a job. Based on what you decide, it will present you with a list of jobs that might suit you and gives you information on these jobs.
|Job Matching Game:
|A "Drag and Drop" game where you match the names of jobs
with the description of that job.
As a bit of a twist as well as playing the game based on current jobs, you can also play using ancient jobs.... do you know what a "Knock Knobbler" did for a job?
|Employability Skills Matching Game:
|This a a card flip "memory" type game where you have to match the names of different employability skills with the descriptions of those skills.
|Your Leadership Style Test
|This game or survey/test is designed to show you your leadership style in groups. It consists of 50 questions with simple "tick a box" answers and at the end it will show your what style of leader you are.


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Featured News - Current News - Archived News - News Categories
by Leandra Collesano
Vice President
Historical Association of Lewiston
The Historical Association of Lewiston had one of its busiest years in recent memory, with some amazing events that brought visibility not only to the Historical Association, but also to our beautiful village and the friendly, supportive residents and visitors. For our annual meeting earlier this week, we premiered a video to highlight our many events and accomplishments - many times held with little-to-no funding and just a lot of hard work and elbow grease.
Please take a moment to watch our highlight reel, and please feel free to share the link on Facebook, or email it to your friends and family.
On behalf of the Historical Association of Lewiston, we appreciate all of your support!


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- Home
- Salt Cells & Parts
Salt Cells & Parts
Salt cells are the component within a salt system that converts the salt into chlorine. It's important to clean your cell as needed and manually check your salt levels. We carry a large number of the most popular replacement cells sold in the industry. All of our replacement salt cells are new carry the manufacturers warranty. As with all of our products, we do not sell any used or refurbished salt cells. Whether you have Goldline, Hayward, Ecomatic, Autopilot, Aquapure, CompuPool or most any other salt system, we have what you're looking for.


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Search our database of handpicked sites
Looking for a great physics site? We've tracked down the very best and checked them for accuracy. Just fill out the fields below and we'll do the rest.
You searched for "Navier-Stokes equations"
We found 6 results on physics.org and 77 results in our database of sites
(of which 77 are Websites, 0 are Videos, and 0 are Experiments)
Search results on physics.org
Gullstrand's Equation
Definition and links to related topics.
What does E=mc2 mean?
NASA's Ask an astrophysicist tackles the questions about Einstein's equation.
Circular Motion
Derives the centripetal acceleration equation.
Vapour Pressure, Boiling and Freezing Temperatures of a Solution
Introduction to colligative properties of solutions - complex equations included!
What does E=mc2 actually mean?
This short article from Seed magazine looks at the implications of Einstein''s most famous equation.
A very detailed site containing many of the concepts and theories surrounding physics and applied mathematics. All the information is presented in text form with lots of equations!
Cylindrical Polar Coordinates
Explanation with some applications with Schrodinger equation, electric fields and capacitors.
Eric Weisstein's World of Physics
A fantastic general resource giving short definitions and relevant equations. Contains a huge amount of information and is still growing!
Quadratic Formula
This is a basic JAVA script calculator which will work out quadratic equations for you.
What is the Schrodinger wave equation and how is it used?
A collection of answers to this question that vary in their complexity. The first is a good introduction to the topic.


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Newton Kansan
The Kansas City Indios might be starting a dynastic run at the Newton Mexican-American Athletic Club Men's Fast-Pitch Softball Tournament, which ended Sunday at Kelsch Field.
The Indios ran the table to win the tournament for the second straight year, stopping Pueblo Dilligas 18-4 in the championship game. The game was halted after five innings.
Rico Garcia finished the final game four for five hitting with four runs scored and four RBIs.
"My thinking was to go out and get everybody going," Indios Rico Garcia said. "I just wanted to get everybody fired up. We played really hard. We played with a heavy heart. My older brother passed away a year to the day. We did it for him."
Rico Garcia was named most valuable player in the tournament. Brother Adan Garcia was named most valuable pitcher.
It was the second title for the Indios this season out of about five tournaments.
"We've been struggling a little bit," Rico Garcia said. "We just came out here and did it for my brother."
Adan Garcia got the win in the championship game, allowing four runs on five hits with two walks and five strikeouts. He finished 3-0 in the tournament, including two one-hitters. Jaime Garcia Jr. was 2-0 pitching, winning two games by shutout, including a 10-0 no-hitter against Wichita Basic Brown.
"Our bats were on fire," Adan Garcia said. "Our defense played well. Our pitching was good. My riser was moving really good all weekend. Dilligas is a really good team. They hit the ball well. It's our second straight. We'll bring the same team next year. It's all family. It's hard to break up when it's all family."
The Indios had 22 hits. All but one batter had a hit. Jaime Garcia Jr. went three for four hitting with four RBIs. Johnny Angel went two for four with four RBIs. Jordy Garcia and Dominic Garcia each went went three for three with two RBIs.
"It went great," Jaime Garcia Jr. said. "We did a great job getting on base. We all did great. It wasn't all one person, when you score 10 runs. It's a great environment here."
Jaime Garcia Jr. has been selected as an outfielder for the U.S. National Team at the 2015 Pan American Games in Toronto and the World Championships in Argentina.
Dilligas lost its first-round game and won six games in the consolation round to reach the finals, five on Sunday.
The Indios opened the game with a Rico Garcia home run to spark a three-run inning. The Indios added two more runs in the second inning. Rico Garcia added a two-run homer in the third.
Dilligas finally scored in the bottom of the third when Rocky Frederico hit an RBI triple and came home on a ground out.
Each team had two runs in the fourth inning. The Indios put things away with eight runs in the top of the fifth. Johnny Angell hit a three-run home run in the inning.
Danny Roybal took the loss for Dilligas pitching. Mario Arellano finished two for two hitting.
The Newton J-Train finished third. J-Train beat the Hutchinson Angels 8-4, the South Bishop Street Tavern 4-0 and Pueblo Los Bandidos 5-3. J-Train lost in the semifinals to Kansas City Indios 7-0.
In the consolation semifinals, J-Train lost to Pueblo Dilligas 3-1.
The Newton Mexican Mexican-American Athletic Club team finished 2-2 to tie for fifth. The team opened with wins over the Kansas City Bandidos 5-2 and Kansas City Locos 11-6 before losing in the quarterfinals to the Kansas City Indios 10-2. The NMAAC then lost to Pueblo Dilligas 7-1 in the fourth consolation round.
Two Newton teams finished 0-2 — Los Viejos and Los Niños.


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BEIJING (Reuters) - China's economy strode further along the road of recovery from its slowest growth in three years, data for October showed on Friday, as infrastructure investment accelerated and output from the country's factories ran at its fastest in five months.
Commerce Minister Chen Deming fuelled expectations of a strengthening cyclical rebound when he revealed that October exports had expanded by more than 11 percent year-on-year, well above consensus forecasts of economists polled by Reuters who expected official data on Saturday to show a 9.0 percent rise.
The uptick in key economic activity indicators last month, after signs of a rebound emerged in September data, cemented the view of many analysts and investors that China's rebound was now gathering momentum thanks to a raft of pro-growth policies rolled out by the government in recent months.
"It's pretty clear that there is no hard landing risk, that the economy will improve in the fourth quarter and we're going to see 9 percent year-on-year growth in the first half of next year," Dariusz Kowalczyk, senior economist and strategist for non-Japan Asia, Credit Agricole CIB, told Reuters.
That's a bold call on growth after seven successive quarters of slowing activity dragged the annual rate of economic expansion down to 7.4 percent in Q3 - its lowest since early 2009 - leaving the world's second biggest economy on track to mark its most sluggish year since 1999.
The benchmark Reuters poll taken in October after Q3 GDP data forecasts first half growth in 2013 of 7.8 percent, but Kowalczyk is not alone in being above consensus - and being further convinced that October's numbers are a turning point.
"The key question for investors is whether China's economic growth has truly bottomed out," Ting Lu, chief China economist at Bank of America/Merrill Lynch in Hong Kong, wrote in a note to clients.
"Based on October data, especially the 9.6 percent industrial production growth reading, the answer is firmly 'yes'," said Lu, who expects China's GDP growth to run at an 8.3 percent pace in the first half of 2013, picking up from a 7.8 percent rate in Q4.
Risk assets were somewhat less emphatic in their response to numbers that showed upside surprises in industrial output, fixed asset investment - up 20.7 in the first 10 months of the year - and retail sales, up 14.5 percent in October on the year.
While Asian currencies were broadly steady to firmer and Brent crude and base metals nudged higher, equities were subdued by worries about the risks from the so-called "fiscal cliff" in the United States and fresh concerns about sovereign debt problems in Europe.
"Equities in China are highly correlated with the economic cycle and I strongly believe that the economic cycle in China justifies higher valuations going forward," Kowalczyk said.
Commerce Minister Chen, speaking on the sidelines of the Chinese Communist Party's congress meeting, signaled though that the recovery was not as robust as some might think.
"China's exports in September grew 9.9 percent and rose a bit more than 11 percent in October, but this only suggests a mild recovery and I think it is very difficult to achieve the annual target of 10 percent (growth in trade) for this year," Chen told reporters.
Exports were worth about 31 percent of China's GDP in 2011, according to World Bank data, and the external sector supports an estimated 200 million jobs.
Bank of America/Merrill Lynch's Lu, meanwhile, cautioned that there is risk of a strong base effect flattering the H1 numbers next year, but points out that infrastructure investment has accelerated solidly since the government began fast-tracking major projects a few months ago, underpinning domestic economic activity.
Lu says total planned investment in newly started projects, a leading indicator of FAI, accelerated to 35.2 percent year-on-year in October from 31.3 percent in September.
Despite signs of strength, analysts broadly say that further gains depend largely on the government maintaining its commitment to pro-growth monetary and fiscal policies, even though few economists expect additional action in the near term.
"I don't expect any easing in monetary policy until the end of this year because it would be unnecessary as the economy is recovering," Yao Wei, China economist at Societe Generale in Hong Kong, told Reuters.
Beijing has been fine-tuning economic policy for a year to support growth, and analysts expect that program to broadly remain in place after a new leadership of the ruling Communist Party is unveiled at a congress that began on Thursday.
Outgoing party chief, President Hu Jintao - almost certain to be succeeded by Vice President Xi Jinping - said in a speech to the congress that China would stick to policies fostering sustainable, long-term economic development with the aim of doubling GDP over the 10 years to 2020.
China has cut benchmark interest rates twice this year, lowered bank reserve ratios three times since late 2011 and made repeated, large-scale liquidity injections into the financial system to underpin slowing growth in the short-term.
Friday's data, key barometers of both domestic activity and output from China's export-oriented factory sector, offered further evidence that policy loosening had worked and had left the authorities with room to do more if necessary.
Consumer inflation eased to its slowest pace in nearly three years in October, with the 1.7 percent rise from a year ago slower than the 1.9 percent posted in September. Economists polled by Reuters had expected inflation to hold steady.
Factory-gate prices in October fell 2.8 percent from a year earlier, a touch faster than the forecast fall of 2.7 percent but easing from September's 3.6 percent annual drop, which bodes well for a corporate sector struggling to cope with falling profits due to producer price deflation.
The nagging downside for company earnings of falling producer prices and industrial production still firmly below its double-digit trend, despite the latest uptick, are reasons why Alistair Thornton, an economist with IHS Global Insight in Beijing, believes it is too early to declare that growth has definitively stabilised.
"The bottom line is that the economy remains very sluggish," he wrote in a note to clients. "Over the next couple of months, the economy will most likely continue to bounce off the bottom, although the balance of economic forces is shifting more to the upside than the downside."
Additional reporting by Beijing Economics Team; Editing by Alex Richardson