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Public Charity or Private Foundation - Why Does It Matter?
For many charitable organizations classified as a public charity, reclassification as a private foundation can have significant implications for sustainability and mission accomplishment. In this article, North Carolina-based CPA and philanthropic consultant Dennis Walsh provides an overview of key operating, administrative, and financing issues associated with private foundation status, as well as helpful planning tips that will help organizations maintain their public charity status.
By: Dennis Walsh, CPA
For many charitable organizations exempt under Section 501(c)(3) of the Internal Revenue Code and classified as a public charity, reclassification as a private foundation can have significant implications for sustainability and mission accomplishment. It is therefore important for new and mature organizations alike to know if they are at risk of losing public charity status.
The following overview of key operating, administrative, and financing issues associated with private foundation status will help inform stakeholders and advisors of potential consequences and why it is generally preferable for an organization to stay qualified as a public charity. Some helpful planning tips are introduced as well.
Those contemplating a nonprofit foundation for personal philanthropy may also benefit from an introduction to private foundation characteristics.
All section references are to the Internal Revenue Code.
Congress recognizes that the Internal Revenue Service by itself cannot adequately supervise the activities of exempt organizations. Shared government/public oversight is essential for effective administration of exempt organization law.
For nonprofits that are supported by government agencies, by other publicly supported nonprofit organizations, or broadly supported by the general public, Congress has long held that such shared government/public oversight, combined with self-policing through independent governing boards representing diverse interests, can provide sufficient public accountability.
For less transparent organizations, however, special safeguards are necessary to help deter private inurement and other abuses derived through tax-exempt status.
Use of "Foundation"
Many types of nonprofit organizations have adopted "foundation" as part of their name to help project a mission identity. It is important to distinguish the term as used in such context from the federal tax law definition. Its presence or absence within the organization name is not a reliable indicator of private foundation status.
Support basics
An exempt organization carries a burden throughout its existence to show why it should not be classified as a private foundation.
In order to stay qualified as a public charity, an organization will need to demonstrate annually that it receives a substantial portion of its support from the general public. However, certain organizations with an inherently publicly supported nature are essentially deemed to be a public charity and are not required to account for their public support. These include:
- A church or convention of churches
- An educational institution
- Certain hospitals and medical research organizations
- Federal, state, or local governments or a unit of such governments
As a result of the elimination of the advance ruling process in 2008, a new organization may automatically qualify as a public charity for its initial five years based on its exemption application to the IRS.
Beginning with its 6th year, an organization must annually compute qualifying support for the most recent 5 year period in order to establish why it is not a private foundation. Therefore, an organization will need to track the sources and amounts of its support from its inception in order to complete IRS Form 990 Schedule A, Public Charity Status and Public Support, for year six and later.
If an organization qualifies as publicly supported for the current year, it will also automatically qualify for the following year. Thus, an organization must fail to satisfy one of the public charity tests for two consecutive years before it will lose public charity status and be classified as a private foundation.
The objective of the following public charity tests are to establish that at least one-third of the organization's "total support" qualifies as "public support." These two terms are defined differently for the two tests.
Organizations should first calculate their percentage of public support using a contributions-based approach (Section 509(a)(1) and Section 170(b)(1)(A)(vi)). If the organization doesn't qualify under this contributions-based test, it should calculate its public support percentage using a revenue-based approach described in Section 509(a)(2).
Importantly, for either of these two support tests, a grant that would threaten public charity status is excluded from the support calculations if it is unexpected or unusual because of the amount and attracted because of the organization's publicly supported nature.
Contributions test - Section 509(a)(1)
An organization that is supported by governmental agencies, contributions from the general public, and grants or contributions from public charities must receive at least one-third of its support from such sources over the five-year period in order to maintain public charity status.
If an organization doesn't meet this one-third test but facts and circumstances indicate that it is publicly supported as a result of public fundraising activities, programs serving the public, and governance representing public interests, it may still qualify as a public charity if it receives at least 10% of its total support from such sources.
Key to these calculations is what to treat as qualifying support. Excess contributions from "substantial contributors" must be excluded. A substantial contributor is any individual or entity, other than a government agency or public charity that is publicly supported, whose total contributions over the five-year period exceed 2% of total support. Such contributions, to the extent they exceed the 2% limit, are not counted toward meeting the one-third of support threshold.
A grant or other contribution may be considered to be received directly from a substantial contributor if made through an intermediary public charity and earmarked by a donor as expressly or implicitly for the benefit of the recipient. If the donor is other than a public charity or governmental agency, such a grant must be excluded from the public support computation to the extent it exceeds 2% of support over the 5-year period.
This prevents the conversion of private support to public support by channeling such gifts through a public charity, as well as serving as a means to avoid the less favorable donor tax benefits from contributions to a private foundation discussed later.
Revenue test - Section 509(a)(2)
For an organization that doesn't meet either the one-third or 10% support tests based on contributions but that receives revenue from fees or sales related to its exempt mission activities, a revenue-based support test under Section 509(a)(2 may apply.
If the sum of contributions, membership fees, and revenue from exempt activities is at least one-third of total support, and the sum of gross investment income and net income from any unrelated business activities does not exceed one-third of total support, then the organization will qualify as publicly supported.
However, in determining support that counts toward the one-third threshold, all contributions and revenue received from "disqualified persons" is excluded.
A disqualified person includes:
- An officer, director, trustee, or other insider with similar powers
- A substantial contributor
- A person holding a more than 20% interest in an entity that is a substantial contributor
- A family member of any of the preceding persons
- A corporation, partnership, or trust in which any of the preceding have a more than 35% interest
For Section 509(a)(2) purposes, a substantial contributor is a person whose aggregate contributions exceed 2% of all contributions received by the organization since inception, but only if such total is more than $5,000. Once classified as a substantial contributor, with limited exception this status is retained indefinitely.
Also excluded from qualifying support for the Section 509(a)(2) test is revenue received from any individual or government entity, other than a disqualified person, to the extent it exceeds the greater of $5,000 or 1% of total support received during the year.
See Schedule A of IRS Form 990 and the related instructions for detailed explanation and examples of these support tests.
Note: The provisions of Section 509(a)(3) regarding the qualification of a supporting organization as a public charity are beyond the scope of this article.
Implications of Private Foundation Status
As a result of the substantial contributor and disqualified person rules, organizations that receive a significant portion of their support from a few individuals or from non-publicly supported sources such as private foundations tend to be more at risk of tipping to private foundation status.
Once an organization is classified as a private foundation, it remains a private foundation. To regain status as a public charity, the organization must notify the IRS in advance that it intends to make a qualifying five-year termination. Only if it meets one of the public support tests at the end of a five-year period can it again operate as a public charity.
Operating effects
Minimum distribution
A private foundation is required under Section 4942 to annually distribute for charitable purposes an amount equal to a deemed "minimum investment return." The minimum investment return is 5% of the value of foundation assets not used directly in carrying out exempt activities, after reduction for any related acquisition indebtedness.
Significantly, the required payout is determined without regard to the organization's actual operating income or the performance of its income producing investments. In some cases, this may impair the organization's ability to build an asset base needed to realize mission potential or to accumulate a desired level of operating reserve.
Self dealing
Section 4941 specifies prohibited acts of "self-dealing" between a private foundation and a disqualified person (defined earlier). Both a self-dealer and a participating foundation manager will be assessed separate penalties in the form of first-tier excise taxes based on a percentage of the amount involved, and more severe second-tier excise taxes may be assessed where the act of self-dealing is not timely corrected.
A foundation manager is an officer, director, or other person with similar powers. Acts of self-dealing include:
- Sale, exchange, or leasing of property
- Lending of money or other extension of credit, except for an interest-free loan from a disqualified person to be used exclusively for carrying out exempt purposes
- Furnishing of goods, services, or facilities, except where provided without charge exclusively for carrying out exempt purposes
- Payment of compensation, Including payment or reimbursement of expenses, except where reasonable and necessary to carry out exempt purposes
- Transfer or use of the income or assets of a private foundation
Taxable expenditures
In addition to the self-dealing rules, Section 4945 sets forth certain "taxable expenditures" that may also subject private foundations and participating foundation managers to first and second tier excise taxes, and in some cases loss of tax-exempt status. Lobbying and grant restrictions are chief among these.
Unlike a public charity, no amount of direct or grassroots lobbying by a private foundation is permitted. This may be especially problematic for an organization whose mission includes an otherwise permissible amount of legislative advocacy.
A private foundation that makes grants to individuals for travel, study, or similar items must obtain advance approval from the IRS of its grantmaking procedures. In addition, a private foundation generally may not grant funds to an organization other than a public charity unless it complies with the expenditure responsibility provisions of Section 4945(h). Expenditure responsibility refers to significant and specific oversight activities including:
- Pre-grant inquiry
- Written agreement
- Grantee reporting to the grantor
- Grantor reporting to the IRS
- Corrective action in the case of diversion of funds or other grant non-compliance
Excess business holdings
Section 4943 places a two-tier excise tax on a private foundation that invests in certain excess business interests. In general, a private foundation may not hold a more than 20% interest in the stock of a corporation, capital interest in a partnership, or beneficial interest in a trust that is engaged in a business enterprise unrelated to its exempt functions.
Jeopardizing investments
Section 4944 imposes a two-tier tax on private foundations and foundation managers for making investments that jeopardize the carrying out of exempt purposes. While there is no specification of any per se jeopardizing investment, it is expected that foundation managers demonstrate ordinary business care and prudence in providing for the short and long-term financial needs of the organization.
The following table highlights excise taxes applicable to a private foundation. A second-tier tax will apply when an act is not timely corrected as specified in the related IRC section.
Unlike the simple Form 990-N "e-Postcard" or less burdensome Form 990-EZ for use by small exempt organizations, all private foundations must file the highly technical IRS Form 990-PF annually regardless of income or asset level. And a copy must be filed with the state attorney general even where no equivalent state requirement exists.
Most private foundations must pay an annual excise tax under Section 4940 equal to either 2% or 1% of net investment income. This is intended to help defray added costs of government oversight of private foundations.
An organization whose total current year charitable distributions exceed the sum of 1% of net investment income, plus the result of multiplying the value of assets by the average rate of payout over the previous five years, will generally qualify for the lower tax rate.
Financing concerns
As stated earlier, a private foundation may not grant funds to other than a public charity unless it complies with the expenditure responsibility rules. Since few private foundations will grant to another private foundation, tipping to private foundation status will likely have adverse implications on an organization's ability to attract or sustain support from grant making foundations.
Some individual donors may be less inclined to give to a private foundation as well. For federal income tax purposes, individuals may deduct total annual contributions of cash and capital gain property to a public charity in an amount that does not exceed 60% and 30% of the donor's adjusted gross income, respectively. For the same gifts to a private foundation, the annual percentage limitations are 30% and 20%, respectively.
In addition, a gift of capital gain property to a private foundation, such as appreciated real estate, must be reduced by any long-term capital gain that would have resulted if the property had been sold at its fair market value instead. This generally limits the deduction to the donor's cost or other basis of the property, eliminating a deduction for appreciation in value during the donor's period of ownership.
An exception exists for qualified appreciated stock. This is stock for which a market quotation is readily available on an established securities market on the day of donation. But this exception does not apply to the extent that the donor and family members contribute more than 10% of the value of the outstanding stock in the corporation.
Donor anonymity
Loss of donor anonymity may be another concern. IRS Forms 990, 990-EZ, and 990-PF alike are available from the IRS, Internet resources such as GuideStar, or directly from the organization as provided under public inspection rules.
Gifts received
Donor names and addresses for gifts received that exceed the greater of $5,000 or 2% of total current year support must be detailed on Schedule B of Form 990 or 990-PF.
A public charity must redact donor names and addresses for such gifts on any Form 990 available for public inspection. However, such donor details must be retained on any public inspection copy of Form 990-PF.
Gifts and grants paid
Recipient information for gifts and grants made by a public charity to another organization must be detailed on Form 990 only for grants to a specific recipient totaling more than $5,000 for a year. For a grant paid to an individual, information about the nature and amount of a grant of more than $5,000 must be provided, but not the identity of the grantee.
In contrast, details of grants and contributions of all amounts made by a private foundation to organizations and individuals must be disclosed with Form 990-PF. This includes names and addresses of individual grantees as well, except for the identity of an indigent person who received grants totaling less than $1,000 in a year.
Private Operating Foundation
Certain private foundations may enjoy some of the benefits of public charity status. A private foundation that is actively engaged in the conduct of charitable activities, as opposed to grant making only, may qualify as a private operating foundation. This determination is made annually by looking back at the use of foundation income and assets over the most recent four-year period.
A private operating foundation is not subject to the annual 5% payout requirement. Instead, it has special distribution tests that afford some flexibility in the timing and amount of charitable expenditures over multiple years, as opposed to a fixed annual payout rate. In addition, donations to a private operating foundation are tax deductible under the same rules as donations to a public charity, without regard to the private foundation limitations discussed earlier.
Perhaps most important to an organization that depends on private foundation funding, distributions to a private operating foundation qualify to be applied toward the granting foundation's minimum distribution requirement. But as with a grant to a private foundation, the granting private foundation must comply with the expenditure responsibility requirements.
To qualify as a private operating foundation for a particular year, the foundation must meet both an income test and one of three alternative tests:
Income test:
The foundation must spend for the active conduct of exempt activities at least 85% of the smaller of:
- Adjusted net income (as defined in Section 4942(f), or
- Minimum investment return (as defined earlier)
Alternative tests:
- Assets test - 65% or more of foundation assets are devoted to the direct conduct of exempt activities
- Endowment test - The foundation normally makes distributions in the active conduct of its exempt activities in an amount that is two-thirds or more of its minimum investment return
- Support test - The foundation normally receives 85% or more of its support from the public and from 5 or more publicly supported organizations
An organization claims private operating foundation status annually by filing Form 990-PF and reporting this information in Part XIV.
The determination of whether an expenditure is in the "active conduct" of exempt purposes is qualitative and depends on the facts and circumstances. In addition to the direct delivery of program services, certain grants and program related investments may qualify as active conduct expenditures depending on the foundation's level of involvement in carrying out the supported activity.
Administrative expenses of the foundation such as salaries, travel, and other operating costs, to the extent incurred to carry out exempt purposes, may also be considered made in the active conduct, even if not otherwise associated with active conduct expenditures.
See Section 4942(j)(3) and the related Treasury Regulations for definitions and detailed requirements.
Exempt Operating Foundation
An organization that satisfies the private operating foundation tests may qualify as an exempt operating foundation under Section 4940(d)(2) if it meets certain added requirements.
In addition to the benefits of private operating foundation status, an exempt operating foundation is not subject to the Section 4940 tax on net investment income. And of significance to organizations that rely on private foundation support, a granting private foundation is not required to comply with the more burdensome expenditure responsibility rules with respect to distributions to an exempt operating foundation.
A qualifying organization:
- Meets the private operating foundation tests
- Has been publicly supported for at least 10 taxable years
- At all times during the year has a governing body at least 75% of whom are not disqualified individuals and that is broadly representative of the general public
- At no time during the year has an officer who is a disqualified individual
For this purpose, a disqualified individual is:
- A substantial contributor (same definition as for Section 509(a)(2) purposes)
- A person with a more than 20% interest in an entity that is a substantial contributor
- A family member of either of the preceding.
A foundation must also obtain a determination of exempt operating foundation status from the IRS by filing Form 8940, Request for Miscellaneous Determination.
Planning Tips
An organization classified as a public charity should be diligent in projecting its anticipated public support from year to year, especially during its initial 5 years of existence. Be careful to evaluate unusual grants that might otherwise count against public support. And don't forget to consider the alternate 10% public support test.
Because private foundation support receives adverse treatment under both the contributions and revenue-based support tests, an organization should remain mindful of the need to increase public support relative to any ongoing private foundation funding, in order to help solidify public charity status. This is especially relevant for organizations that have seen their public support shrink as the result of reductions in government funding.
Timing opportunities
Where recurring major gifts are not excludable as unusual grants, consider approaching the donor to plan receipt in a year that is not expected to negatively impact the public support outcome.
To the extent prompt receipt of the support is critical, consider borrowing the money from the donor on flexible but reasonable repayment terms, but be sure that it is a legally evidenced debt. As payments of principal and interest are made, the donor may be willing to subsequently donate an equivalent amount to the organization in a time and manner that mitigates adverse impact on the support computation.
A key consideration for any strategy involving the timing of a gift is that if the donor unconditionally promises a gift, the income is recognized in the year it is promised, regardless of when it is received. In the case of a loan, an additional caveat is that the organization could find itself with an unfunded debt obligation in the event the lender has a change of heart, becomes incapacitated, or dies before the gift is complete.
An organization that uses accrual basis accounting and that is able to assume the risk associated with a pledge of less than the entire gift might instead solicit separate and unrelated gifts spread over several years so that the total gifts received in any 5-year period does not cause the organization to fail the public charity test.
For an organization that uses the cash basis of accounting, securing a donor's pledge to spread a major gift over multiple years may be all that is needed.
Organizations seeking to qualify under the Section 509(a)(2) revenue-based public support test may benefit from "ramping up" activities that produce mission related fees and sales and thereby accelerate recognition of revenue in a suspect year. And for organizations qualifying under either the contributions or revenue-based test, special fundraising events or capital campaigns can be similarly targeted for a year where achieving the required level of public support is in doubt.
Channeling support
As mentioned earlier, in computing the public support percentage a contribution received from a public charity that is earmarked by a donor for a particular recipient is treated as being received directly from the donor, in essence looking through the granting organization. If the donor is an individual or private foundation, for example, such support will be subject to the substantial contributor test. See Treas. Reg. Section 1.509(a)-3(j) for examples.
Accordingly, great care should be exercised in structuring support involving the use of an intermediary, including a donor advised fund (DAF) or other type of supporting organization.
For example, a gift from a private foundation arranged to be passed through a public charity and earmarked for an organization in danger of tipping would be clearly treated as a contribution received directly from the private foundation within the meaning of the Regulation. On the other hand, intermittent gifts from an individual made through a DAF to a public charity with a history of significant support from the general public should normally qualify as public support received from the granting organization.
Operating foundation?
Organizations at risk of tipping to private foundation status should not overlook potential qualification as a private operating foundation or as an exempt operating foundation. As mentioned earlier, certain forms of grant making and program related investing may qualify as active conduct expenditures, as well as routine administrative expenses for carrying out exempt functions not directly associated with the active conduct of exempt activities.
An organization that can satisfy the private operating foundation tests may wish to apply for a determination of private operating foundation status from the IRS (Section 4942(j)(3)).
This can provide assurance to a granting foundation willing to exercise expenditure responsibility that grants will count toward its minimum distribution requirement, assuming that the recipient organization continues to satisfy the annual private operating foundation tests. In addition, individual donors contemplating current gifts including gifts of appreciated property may be assured that their donations will be treated under the more favorable rules for contributions to a public charity.
In 2011 the IRS introduced Form 8940, Request for Miscellaneous Determination, for this and certain other exempt organization determinations. User fees vary by the type of determination requested.
Fiscal sponsorship
Founders of startup programs might consider launching the activity under the fiscal sponsorship of a public charity with compatible exempt purposes. The sponsor should be of sufficient relative size so that recurring major gifts intended for the startup will not adversely impact the sponsor's publicly supported status.
The startup and sponsor may agree to spin-off the startup as a separate entity when it is ready to meet the public support requirements and is otherwise ready to go on its own.
For a helpful overview of the fiscal sponsorship alternative and links to additional resources, see "Fiscal Sponsors" prepared by the National Council of Nonprofits.
Strategic combination
Where exempt purposes are compatible, consideration might be given to a strategic merger with another exempt organization receiving public support in an amount sufficient so that the ongoing public charity status of the combined entities will not be threatened by the relatively low public support of an entity at risk of tipping to private foundation.
In situations where merger otherwise makes sense, this can help the separate entities to project as a single unified organization in addition to preserving the benefits of public charity status.
While there are numerous ways to functionally combine separate organizations, one particular option is to convert an entity with a public support problem to limited liability company (LLC) form, where permitted under state law, with a second exempt organization serving as sole LLC member.
Under IRS Revenue Ruling 67-390, a tax-exempt organization changing its form of legal entity must make a new application for exemption. If it chooses not to reapply, then in the case of an organization converted to a disregarded entity such as an LLC, the LLC will be treated as an activity of the exempt member.
This structure requires consolidated Form 990 reporting, including the reporting of combined support on Schedule A of Form 990. Other implications of consolidated reporting of an interest in a disregarded entity are highlighted in Appendix F of the Form 990 instructions.
There have been several private letter rulings in recent years that indicate that reapplication for tax-exempt status may not be required in all entity conversion situations. This could potentially call into question a converted entity's disregarded status upon conversion to an LLC. Interested persons should be sure to check for further updates before undertaking this type of conversion.
While loss of public charity status will rarely be fatal to the conduct of mission activities, classification as a private foundation may impose added operating restrictions, administrative costs, and constraints on the organization's ability to attract and sustain financial support.
Startup programs should evaluate the likelihood of meeting public support requirements over the foreseeable future and consider organizational alternatives when in doubt. Established organizations should keep a watchful eye on the mix of their support from year to year and maintain a proactive planning stance.
An organization that cannot satisfy one of the public support tests but that directly conducts program activities should typically qualify as a private operating foundation. And an organization tipping to private foundation that has been treated as a public charity for at least ten years may qualify as an exempt operating foundation, provided that it conducts programs directly and that it can meet the disqualified person tests.
At a strategic level, merger, acquisition, and collaborative opportunities may help assure public charity status over the long term.
The author wishes to thank Mig Murphy Sistrom, CPA, Durham, NC and Adam P. Cohen, CPA, West Hartford, CT for their valuable feedback in development of the article.
About the Author
Through The Micah Project, Dennis Walsh, CPA serves as a volunteer consultant to religious workers and exempt organizations, focusing on financial management, legal compliance, and organizational development. A graduate of the University of Wisconsin, he completed the Duke University certificate program in nonprofit management and is a member of the North Carolina Association of CPAs and the American Institute of CPAs.
Dennis is the author of "Legal & Tax Issues for North Carolina Nonprofits" and has written for various nonprofit publications. He actively volunteers with the Guilford Nonprofit Consortium, the Not-for-Profit Committee of the NCACPA, and for the accounting assistance program of the North Carolina Center for Nonprofits.
Mr. Walsh can be reached at firstname.lastname@example.com.


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Moose Home can be found at State Route 59 3090. The following is offered: Private Clubs. The entry is present with us since Sep 9, 2010 and was last updated on Nov 14, 2013. In Ravenna there are 4 other Private Clubs. An overview can be found here.

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The single biggest obstacle for HR is not skills shortages, candidate supply or qualifications; it's their internal partners
Toronto, Ontario (PRWEB) July 23, 2014
When it comes to the job of finding and acquiring talent, hiring managers are one of the biggest challenges facing HR professionals today, according to a survey conducted by The McQuaig Institute. In fact, 53% of HR professionals surveyed identified issues with hiring managers as one of the top three challenges they face in recruiting talent.
Nearly half (45%) of respondents said their hiring managers are not strong interviewers. That number climbed to 65% for large companies. The results come from the 2014 McQuaig Global Talent Recruitment Survey.
"HR professionals are frustrated," said Ian Cameron, Managing Director of The McQuaig Institute. "They're focused on bringing the right talent into their organizations and the single biggest obstacle is not skills shortages, candidate supply or qualifications; it's their internal partners."
Getting those candidates in the door is just the beginning, though. Those surveyed said they expect 10% of new hires to be gone before the end of the first year and a whopping 61% said lack of skills are not to blame when someone doesn't work out.
Half of HR professionals surveyed (51%) said it's hard to find a good cultural fit. New employees are also getting unhappy earlier, with 54% saying disenchantment begins to set in during the first six months.
To help improve talent acquisition in their organizations, HR professionals surveyed said their top three investments for this year will be in:
- social media management;
- onboarding programs; and
- employment websites
In addition, nearly 70% of respondents said they are currently using a behavioral assessment tool to help them.
You can download the complete survey results report at http://www.mcquaig.com/survey. You can also register for our upcoming webinar discussing the results here.
About the 2014 McQuaig Global Talent Recruitment Survey
The McQuaig Institute set out to take a pulse of talent acquisition efforts at companies around the globe. We sought to identify the current challenges being faced in acquiring and retaining talent and the steps organizations are taking to address those challenges.
Between May 2 and May 20, 2014, we surveyed nearly 600 HR professionals using an online survey. 52% of respondents were from North America and 48% from around the globe. Of those, 39% were from organizations with fewer than 200 employees, 27% from organizations with 200-999 employees and 34% from organizations with 1000+ employees.
About The McQuaig Institute
The McQuaig Institute offers a simple, accurate talent assessment system and ongoing support that empowers you to hire, retain and develop the right people. The McQuaig System delivers reduced turnover and increased productivity through more efficient teams and more engaged employees. Pre-employment testing can be a strong predictor of future performance when matching a candidate to a valid job profile. McQuaig will provide you with a well-defined process that delivers the most value to your company.
Media Contact:
Michael Miller
Manager, Marketing & Communications
416-941-9418, ext. 363


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Originally posted by PsychoPawnProbably more so. But perhaps that is an example of confirmation bias.
Probably almost as much as with republican/conservative posters.
Originally posted by zeeblebota good example of zeeblebot displaying his own "confirmation bias"
quite often seen in the more liberal contributors to RHP Debates.
Originally posted by KazetNagorraAbsolutely. I don't think anyone (including myself) is immune to confirmation bias. Some are better than others at avoiding it and it helps to be aware of it for sure.
Probably more so. But perhaps that is an example of confirmation bias.
Funny how you open this thread just a day after opening a thread with a copypaste from a hateblog filled with lies about the NHS, by the way.


text: I just got my G6 Lite, and for the most part it's working great, but I've run into a few snags... Every once and awhile my G6 will freeze at the Processing Data... Keep Power On! Screen. I'm not sure what causes this. It seems like it only happens when I load it to the brim with Data, so that could be it. Also, some Rom files simply don't start up. Grand Theft Auto Advance and the original Megaman Zero are 2 games that simply don't work, why is that? Is my G6 busted, or are these semi-normal problems? Thanks alot guys.


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Legal Status
Document Details
Published Document
Coast Guard, DOT.
Interim rule with request for comments.
The Coast Guard is changing the boundary for the portion of the Oakland Harbor Regulated Navigation Area (RNA) that lies just due north of Anchorage 8. By a separate rulemaking, the Coast Guard is increasing the size of Anchorage 8. To avoid having Anchorage 8 encroach on the Oakland Harbor RNA, this interim rule simply designates new boundary lines for the Oakland Harbor RNA to coincide with the new Anchorage 8 boundaries. This rule also corrects the coordinates for the northern boundary of the Oakland Harbor RNA that is inaccurately listed in the current RNA regulation.
This interim rule is effective July 24, 2001. Comments must be received on or before August 23, 2001.
Comments may be mailed or hand-delivered to: Commander (pmc-3), Eleventh Coast Guard District, Bldg. 50-6, Coast Guard Island, Alameda, CA 94501-5100. The Commander (pmc-3), Eleventh Coast Guard District maintains the public docket for this rulemaking.Start Further Info
LT Patricia Springer, Chief of Vessel Traffic Management, Eleventh Coast Guard District, Building 50-6, Coast Guard Island, Alameda, CA 94501-5100, phone (510) 437-2951, e-mail email@example.com Further Info End Preamble Start Supplemental Information
Request for Comments
Although this regulation is published as an interim rule without prior notice, an opportunity for public comment is nevertheless desirable to ensure the regulation is both reasonable and workable.
The Coast Guard encourages all interested persons to participate in this Start Printed Page 38373interim rulemaking by submitting written data, views, or arguments. Persons submitting comments should identify this rulemaking (CGD 11-01-013), the specific section of the rule to which each comment applies, and the reason for each comment. All comments and attachments must be submitted in an unbound format, no larger than 81/2 × 11 inches, suitable for copying. Persons wanting acknowledgment of receipt of comments should enclose a stamped, self-addressed postcard or envelope. All comments and other materials referenced in this notice will be available for inspection and copying at the Coast Guard location under ADDRESSES, between 6:30 a.m. and 4 p.m. Monday through Friday except Federal holidays. The Coast Guard will consider all comments and material received during the comment period and may change this rule in view of them.
Public Meeting
The Coast Guard plans no public hearing. Interested persons may request a public hearing by writing to the Coast Guard at the address under ADDRESSES. The request should include the reasons why a hearing would be beneficial. If it determines that the opportunity for oral presentations will aid in this rulemaking, the Coast Guard will hold a public hearing at a time and place to be announced by a later notice in the Federal Register.
Regulatory Information
The Coast Guard did not publish a notice of proposed rulemaking (NPRM) for this regulation, however the Coast Guard did publish an NPRM and a Final Rule regarding Anchorage 8 on February 28, 2001 (66 FR 12742) and June 26, 2001 (66 FR 33833), respectively, both of which have an effect on the Oakland Harbor RNA. The newly expanded Anchorage 8 inadvertently overlapped the boundary line for the Oakland Harbor RNA.
The Coast Guard believes that decreasing the size of the RNA to compensate for the increase in the size of Anchorage 8 will not affect any significant operation in the vicinity of the Oakland Harbor. The correction to the northern boundary of the Oakland Harbor RNA will simply align the coordinates in the RNA regulation with what has already been accurately charted by the National Oceanic and Atmospheric Administration (NOAA) on their 50th edition of chart 18650, dated January of 2001. Both of these changes are required immediately in order to prevent confusion among the public and to maintain the highest levels of safety within the RNA and Anchorage 8. Publishing an NPRM in this istuation is impracticable and contrary to the public interest. Therefore, under 5 U.S.C. 553(b)(3)(B), the Coast Guard finds that good cause exists for not publishing an NPRM for this Interim Final Rule.
Under 5 U.S.C. 553(d)(3), the Coast Guard also finds that good cause exists for making this rule effective less than 30 days after publication in the Federal Register. The new Anchorage 8 boundary becomes effective as of July 26, 2001. In order to enforce properly the anchorage regulations along with the RNA regulations, and to avoid public confusion and unsafe conditions in the waterway, these rules need to coincide, as closely as possible, in their effective dates.
Background and Purpose
As discussed in the Regulatory Information section, there have been both an NPRM and a Final Rule published in the Federal Register on the changes of Anchorage 8, which in turn requires a change to the Oakland Harbor RNA. Over time, demands of waterway usage in the San Francisco Bay have led to the need for increases in anchorage grounds. Anchorage 8 was one of the anchorages recently requested by the mariners to be modified to make better use of available water. Such a change has resulted in Anchorage 8 area protruding into the nearby Oakland Harbor RNA, necessitating an adjustment to the boundary designation of the RNA. No comments were received on the Anchorage 8 regulation change that objected on the grounds that the Oakland Harbor RNA would need to be reduced. Additionally, the reduction in the RNA will not result in any adverse effect to waterway users.
The northern boundary coordinates in the regulation for the Oakland Harbor RNA was recently discovered to be off by approximately 30 to 200 yards. This rulemaking will correct the points listed in the RNA regulation, accurately reflecting the alignment of the northern boundary of the Oakland Harbor RNA with the Bar Channel and what has already been charted by NOAA.
Discussion of Interim Rule
This Interim Rule incorporates an administrative change to correct the boundary line of the affected Oakland Harbor RNA to coincide with the new boundaries of Anchorage 8. While Anchorage 8 will increase in size by approximately 2,300 square feet to the northwest, the Oakland Harbor RNA lying just north of this anchorage will decrease in size by the same amount. The regulations that apply to vessels within this RNA will still remain the same.
This Interim Rule also incorporates an administrative change to correct the mis-printed coordinates in the current RNA regulation for the northern boundary of the Oakland Harbor RNA. The corrected coordinates will reflect what has already been charted by NOAA.
Regulatory Evaluation
This rule is not a "significant regulatory action" under section 3(f) of Executive Order 12866 and does not require an assessment of potential costs and benefits under section 6(a)(3) of that order. It has been exempted from review by the Office of Management and Budget under that order. It is not "significant" under the Department of Transportation Regulatory Policies and Procedures (DOT) (44 FR 11040, February 26, 1979). The Coast Guard expects the impact of this rule to be so minimal that a full Regulatory Evaluation under paragraph 10(e) of the regulatory policies and procedures of DOT is unnecessary. This rule is merely re-designating the boundary lines of the Oakland Harbor RNA to coincide with the recently published Anchorage 8 boundary change and to correct a mistake on the northern boundary coordinates of the RNA.
Small Entities
Under the Regulatory Flexibility Act (5 U.S.C. 601 et seq.), the Coast Guard must consider whether this rule will have a significant economic impact on a substantial number of small entities. The term "small entities" may include small businesses and not-for profit organizations that are independently owned and operated and are not dominant in their respective fields, and governmental jurisdictions with populations less than 50,000. This rule does not require a general notice of proposed rulemaking and, therefore, is exempt from the requirements of the Regulatory Flexibility Act. Although this rule is exempt, we have reviewed it for potential economic impact on small entities. Therefore, the Coast Guard certifies under 5 U.S.C. 605(b) that this rule, if adopted, is not expected to have a significant economic impact on any substantial number of small entities. If you think that your business, organization, or governmental jurisdiction qualifies as a small entity and that this rule will have a significant impact on it, please submit a comment. In your comment, explain why you think it qualifies and how and to what Start Printed Page 38374degree this rule would economically affect it.
Assistance for Small Entities
In accordance with 213(a) of the Small Business Regulatory Enforcement Fairness Act of 1996 (Pub. L. 104-121), the Coast Guard wants to assist small entities in understanding this Interim Rule so that they can better evaluate its effects on them and participate in the rule making process. If your small business or organization is affected by this rule and you have questions concerning its provisions or options for compliance, please contact the U.S. Coast Guard using information in Addresses above.
Collection of Information
This rule contains no collection of information requirements under the Paperwork Reduction Act of 1995 (44 U.S.C. 3501-3520).
The Coast Guard has analyzed this rule in accordance with the principles and criteria contained in Executive Order 13132 and has determined it does not have implications of federalism under that order.
Unfunded Mandates
The Unfunded Mandates Reform Act of 1995 (2 U.S.C. 1531-1538), requires Federal agencies to assess the effects of their regulatory actions not specifically required by law. In particular, the Act addresses actions that may result in the expenditure by a State, local, or tribal government, in aggregate, or by the private sector of $100,000,000 or more in any one year. Though this rule will not result in such expenditure, the effects of this rule are discussed elsewhere in this preamble.
Taking of Private Property
This rule will not effect a taking of private property or otherwise have taking implications under Executive Order 12630, Governmental Actions and Interference with Constitutionally Protected Property Rights.
Civil Justice Reform
This rule meets applicable standards in sections 3(a) and 3(b)(2) of Executive Order 12988, Civil Justice Reform, to minimize litigation, eliminate ambiguity, and reduce burden.
Protection of Children
We have analyzed this rule under Executive Order 13045, Protection of Children from Environmental Health Risks and Safety Risks. This rule is not an economically significant rule and does not concern an environmental risk to health or risk to safety that may disproportionately affect children.
The Coast Guard has considered the environmental impact of this rule and concluded that under Commandant Instruction M16475.1C, Figure 2-1, paragraph 34(g), reducing the size of an RNA is categorically excluded from further environmental documentation.
Indian Tribal Governments
This rule does not have tribal implications under Executive Order 13175, Consultation and Coordination with Indian Tribal Governments, because it does not have a substantial direct effect on one or more Indian tribes, on the relationship between the Federal Government and Indian tribes, or on the distribution of power and responsibilities between the Federal Government and Indian tribes.
Energy Effects
We have analyzed this rule under Executive Order 13211, Actions Concerning Regulations That Significantly Affect Energy Supply, Distribution, or Use. We have determined that it is not a "significant energy action" under that order because it is not a "significant regulatory action" under Executive Order 12866 and is not likely to have a significant adverse effect on the supply, distribution, or use of energy. It has not been designated by the Administrator of the Office of Information and Regulatory Affairs as a significant energy action. Therefore, it does not require a Statement of Energy Effects under Executive Order 13211.Start List of Subjects
List of Subjects in 33 CFR Part 165
- Harbors
- Marine safety
- Navigation (water)
- Reporting and recordkeeping requirements
- Waterways
For the reasons set out in the preamble, the Coast Guard amends Part 165 of Title 33, Code of Federal Regulations, as follows:End Amendment Part Start Part
PART 165—REGULATED NAVIGATION AREAS AND LIMITED ACCESS AREASEnd Part Start Amendment Part
1. The authority citation for Part 165 continues to read as follows:End Amendment Part Start Amendment Part
2. Amend § 165.1114 by revising paragraph (c)(7) to read as follows:End Amendment Part
(7) Oakland Harbor RNA. The following is a regulated navigation area—The waters bounded by a line connecting the following coordinates, beginning at:
37° 48′ 40″ N, 122° 19′ 58″ W; thence to
37° 48′ 50″ N, 122° 20′ 02″ W; thence to
37° 48′ 29″ N, 122° 20′ 39″ W; thence to
37° 48′ 13″ N, 122° 21′ 26″ W; thence to
37° 48′ 10″ N, 122° 21′ 39″ W; thence to
37° 48′ 20″ N, 122° 22′ 12″ W; thence to
37° 47′ 36″ N, 122° 21′ 50″ W; thence to
37° 47′ 52″ N, 122° 21′ 40″ W; thence to
37° 48′ 03″ N, 122° 21′ 00″ W; thence to
37° 47′ 48″ N, 122° 19′ 46″ W; thence to
37° 47′ 55″ N, 122° 19′ 43″ W; thence returning along the shoreline to the point of the beginning.
Datum: NAD 83
Dated: July 16, 2001.
E.R. Riutta,
Vice Admiral, U.S. Coast Guard, Commander, Eleventh Coast Guard District.
[FR Doc. 01-18395 Filed 7-23-01; 8:45 am]


text:
Gait training has come a long way since we introduced our first model in the 1980s. And over the years our customers have faithfully delivered design suggestions. Now, we're proud to respond with the Dynamic Pacer. We know you'll see your ideas reflected in this newly imagined gait trainer.
Product Description
Dynamic. Ready to go everywhere.
Why dynamic?
Walking is a complex function. When we talk about dynamic gait training we refer to the often unobserved but significant shifts of body and weight that occur in typical gait patterns. In the therapy community there is a growing consensus that a well-positioned pelvis in combination with dynamic movement is critical to successful gait training. A specialized gait trainer, like the Rifton Dynamic Pacer, helps achieve this proper positioning and provides the dynamic weight bearing and weight shifting needed for a more natural gait pattern and easier stepping.
Rifton's Dynamic Pacer
It's a system comprising an upper frame with a choice of bases, to accommodate clients with a broad range of abilities, in a variety of settings. Everything about Rifton Pacers encourages progress for clients so nothing stands between them and the places they want to go. And like all of our products, the Dynamic Pacer comes with the quality and dependability you rely on from Rifton.
Use the slides below to learn more about the features that make the Rifton Dynamic Pacer gait trainer the most versatile, adaptable and durable patient mobility aid on the market today.
Dynamic movement
Walking is dynamic. As we take steps to move through space we make subtle but significant shifts of the body both vertically and laterally. When providing gait training it's important to accommodate this dynamic movement rather than restrict it.
The Rifton Dynamic Pacer with its dynamic upper frame accommodates the natural side-to-side and up and down movements of the body during step taking to facilitate a more effective gait pattern.
Our new sleek dynamic upper frame delivers the kind of movement you've asked for with 3″ of vertical movement, 2″ of horizontal movement and separate lock-out control for each. Whatever the particular needs of your client – in either anterior or posterior positioning – you can now do more.
Dynamic weight bearing – supporting 3" vertical up and down movement during the process of walking
Dynamic weight shifting – providing support for 2" side-to-side movement while walking.
Choice of two uppers
Dynamic upper frame. A sophisticated, compact mechanism allows this upper frame to float three inches up and down and two inches side-to-side, providing dynamic body support. These powerful features enable the vertical and lateral movements that occur naturally as we shift weight from one leg to the other. If your client doesn't need such movement they can be locked out independently.
Standard upper frame is an economical choice for clients who do not need dynamic movement. It also takes all the old prompts you're familiar with and depend on.
Easy height adjustment
Both our upper frames feature a single telescoping column with a gas spring to make height adjustment easy.
A single button releases the gas spring for easy height adjustment. Release the button to lock it at any height.
The column has been indexed for easy recording of positions between clients and sessions.
Versatile in every setting – a system built on three bases
Indoors: Better than ever. Our standard base provides exceptional functionality and support in any setting with improved casters and all-new features.
Over a treadmill: We heard you. Our therapists asked for a simple and affordable treadmill accessory and we delivered.
You can mount the same upper frame easily on any of the three bases.
Indoors or out, our standard base takes your clients where they need to go.
Available in two widths, the treadmill/stability base straddles almost any treadmill.
Who says therapy can only happen indoors? Bring your gait training outdoors or in with our new utility base featuring large, rugged wheels and greater base width for better mobility on rough surfaces.
Over ground, the treadmill/stability base provides all the functions of our standard base, plus extra stability for those that need it. And you can adjust it from floor to treadmill height with the press of a button.
Quick and easy positioning
The Multi-Position Saddle (MPS) is the ultimate positioning accessory for easy transfers and gait training.
The MPS hip corral quickly provides the pelvic stability needed for upper and lower body mobility. Additionally, the MPS has five adjustments for quick and easy pelvic positioning.
The MPS can be used for anterior and posterior gait training.
The MPS easily attaches to both the dynamic and standard upper frames.
Posterior Position: Even in the reverse position the Dynamic Pacer offers all the supports your client needs, and it's a great solution for those who walk better with open access to the environment. Additionally, this posterior positioning is a natural progression towards independent movement.
Prompts and supports can be reversed and moved along the top bar of the frame to whichever position best matches the client's needs.
Smoother transfers
The MPS makes transfers, especially for heavy clients, so much easier (and safer). By placing the upper frame and MPS in their lowest positions you can ease your seated clients onto the saddle.
Once the transfer is completed, caregivers can easily raise the client into an upright position for gait training.
Using the height adjustment on the MPS, the caregivers raise the client's pelvis to the optimal height for weight bearing and step taking.
With the tilt adjustment on the MPS, the caregivers quickly position the client's pelvis into anterior or posterior tilt for their most effective gait pattern.
A measurable improvement
No more counting tiles! Now available on every Dynamic Pacer base as an option, Rifton's new odometer makes it easy to record client progress in any setting, in either feet or meters.
A close-up view of the front caster with optional odometer.
Our best casters just got better.
Really good isn't good enough when it comes to mobility, so we took your advice and made our acclaimed casters work even harder.
You said you could use foot-actuated swivel locks. We agreed.
You asked for improved swivel with low turning resistance. We listened. No one else makes a caster like Rifton.
Variable drag: Made with the same material used in automotive brakes, our variable drag feature gives you greater control with the simple twist of a dial.
Swivel lock: Each caster's swivel can be locked independently. Lock all four to help clients walk in a straight line, or just the two rear casters to eliminate drifting sideways. Release swivel locks on all casters for movement in any direction.
One-way direction control: Set each caster to prevent involuntary backward movement. (Only works with swivel locks engaged.)
Utility base front caster
Utility base rear wheel
Old Pacer prompts attach on new frame!
Prompts and supports – such as the new arm supports and old chest support – attach anywhere along the Pacer frame's top bars.
As with the old Pacer, prompts are easily removed when a client no longer needs them.
This feature also allows the Dynamic Pacer to be easily adapted to multiple clients' needs in a school or institution.
Easily transportable
Our detachable upper frame makes it easy to stow and transport the new Dynamic Pacer. Separable components allow you to bring the right base for each client and every setting.
The upper frame can be easily detached from any base by pressing the button and pulling out the column stem. The two parts of the frame can be easily stowed in a trunk.
The dynamic upper frame can easily fit into your trunk.
Standard base frame ready to go into your trunk.
Makers of high-quality bicycles believe in the long-term benefits of baked-on powder coating because it is formulated to stand up to wind and weather. So do we.
Our Dynamic Pacer gait trainer is available in your choice of 5 colors: blue, red, lime, pink and gray. This slide shows our most popular color Pacer, blue; swipe or click the arrows to view the other colors.
The Dynamic Pacer in red.
The Dynamic Pacer in green.
The Dynamic Pacer in pink.
The Dynamic Pacer in gray.
|Medium Dynamic Pacer (K630)
|Large Dynamic Pacer K640)
|Measure the vertical distance from the bent elbow to the floor while the user is standing upright.
|Floor to top of arm prompt
|24 – 35″
|32 – 47″
|Overall width
|Standard base: 26
Utility base: 30
Narrow treadmill/stability base: 35
Wide treadmill/stability base: 40
|Standard base: 28
Utility base: 32
Narrow treadmill/stability base: 35
Wide treadmill/stability base: 40
|Overall length
|Standard base: 30
Utility base: 36
Treadmill/stability bases: 41
|Standard base: 36
Utility base: 40½
Treadmill/stability bases: 41
|Frame height
|Standard & utility bases: 21-27
Treadmill/stability bases: 22-33½
|Standard & utility bases: 29-39
Treadmill/stability bases: 29-46½
|Base height (without upper frame)
|Standard & utility bases: 21-27
Treadmill/stability bases: 21
|Standard & utility bases: 16
Treadmill/stability bases: 22½
|Frame weight (lbs)
|Standard base: 15
Utility base: 18½
Narrow treadmill/stability base: 27½
Wide treadmill/stability base: 28
Standard upper: 7½
Dynamic upper: 11½
|Standard base: 15½
Utility base: 19¼
Narrow treadmill/stability base: 27½
Wide treadmill/stability base: 28
Standard upper: 9½
Dynamic upper: 13½
|Dynamic upper movement
|Vertical: 3
Horizontal: 2
|Vertical: 3
Horizontal: 2
|Maximum treadmill width
|Narrow treadmill/stability base: 29
Wide treadmill/stability base: 34
|Narrow treadmill/stability base: 29
Wide treadmill/stability base: 34
|Maximum treadmill height
|Treadmill/stability bases: 11
|Treadmill/stability bases: 11
|Maximum working load (lbs)
Our gait trainers are used to assist clients with a multitude of motor limitations. And each client needs support customized to particular needs. With these accessories you can configure your Dynamic Pacer gait trainer to your precise requirements.
Multi-Position Saddle (MPS)
The Multi-Position Saddle (MPS) is the ultimate positioning accessory for gait training. It quickly stabilizes and positions the pelvis for anterior or posterior use. Five separate adjustments allow you to accommodate each client's posture.
The MPS easily attaches to both the dynamic and standard upper frames.
Saddle height adjusts to fine-tune the position of the pelvis during gait.
Adjustment range: 8½"
Saddle depth adjusts to optimally position the pelvis in relation to the upper body to encourage forward motion during ambulation.
Adjustment range: 5″
Saddle angle is adjustable to position the pelvis in anterior or posterior tilt for the most effective gait pattern.
Adjustment range:
7.5° and 15° forward
7.5° and 15° back
Hip corral height adjustments provide cushioning and support for the pelvis at the level of ASIS.
Adjustment range: height 3″
Hip corral depth adjustments provides cushioning and support for the pelvis at the level of ASIS.
Adjustment range: depth 3″
Arm platforms
Arm platforms offer a simple alternative for clients who need less arm positioning. They attach to our adjustable arm prompt base and are made of an integral skin foam for padded comfort and easy cleaning.
The arm platforms in use.
Arm prompts
Arm prompts, often crucial to gait training, accommodate numerous positioning requirements. Adjust them tool-free while the user is in the Pacer. Height, rotation, angle, lateral proximity, forward and backward adjustments can be made in minutes.
A set of arm prompts mounted in the most typically-used position on a Pacer gait trainer frame. Placed at the front of the Pacer frame, they encourage a forward-leaning posture.
Hand loops
Hand loops can be used on any size Pacer. Providing a handhold boosts a client's sense of stability and confidence while moving. Handholds attach as a pair or singly anywhere along the Pacer's top bars, and are height and angle adjustable to fit each client's unique needs.
This photo shows hand loops from the front and side view.
Chest prompt
The chest prompt is available in two sizes (medium and large) and accommodates a wide range of users. It holds the client's torso at the desired angle, with tilt adjust forward or back in 15° increments. One knob adjusts both the tilt-angle and width of the chest prompt.
Adjustments to the chest prompt are tool-free and can be made while client is in the Pacer. The cover is cleanable, healthcare-grade vinyl. The chest prompt fits snugly to support dependent users, or wraps loosely as a training guide for gaining independent trunk control.
Hip Positioner
The hip positioner swings with a client's walking motion, allowing the user to shift weight from one leg to the other. The hip positioner is sold with one pair of handholds.
Rings on the posterior strap of the hip positioner or pelvic support clip onto the handholds mounted on the Pacer frame, allowing you to quickly secure a client following transfer.
Pelvic support
The more comfortably the Pacer fits your clients, the more steps they'll want to take! For clients who need less abduction or a less bulky fit, the pelvic support is a softer alternative to the hip positioner.
Like the hip positioner, the pelvic support provides brief weight–bearing assistance as needed while clients build strength and stamina.
Offering a less rigid, narrower fit for larger clients or those who find the hip positioner too bulky between the thighs, the pelvic support is ideal for the youngest walkers and others who need support with minimal abduction.
The pelvic support is made of microbe – resistant polyurethane over a core of closed cell foam padding. It will withstand routine cleaning with a 10% bleach solution. This foam and web – reinforced construction is comfortable yet durable.
To determine the correct size pelvic support needed, measure half of the user's thigh circumference:
Small: 4″ – 8″
Medium: 6″ – 10″
Large: 8″ – 14″
Thigh prompts
Thigh prompts swing freely with the user's stride, and prevent leg scissoring while encouraging weight-bearing because the thigh prompt inside strap maintains leg separation while the outer curve limits leg abduction. Thigh prompts are medially and laterally adjustable and can prevent a client from turning within the Pacer frame. Large and small thigh prompts are available.
The thigh prompts assist leg abduction. Used with the ankle prompts they can also prevent scissoring.
Ankle prompts
Ankle prompts snap securely onto the bottom bar of the Pacer frame and have comfortable, padded straps that can be adjusted to help determine foot separation and prevent scissoring. Moveable clips along the ankle strap bar limit stride length and control stride placement.
Shown at left are two new ankle prompts for the Dynamic Pacer frames. The top one is for the utility base and the bottom one is for the standard base.
Ankle prompts help to prevent scissoring. Used with the thigh prompts they can assist with leg abduction.
The odometer makes it easy to record client progress in any setting, in either feet or meters.
The odometer is an option when choosing your Dynamic Pacer base.
The odometer looks simple, but has a lot of functions.
To reset display to 0, press the reset button. To display total lifetime distance traveled, press and hold button for one second. Lifetime distance will be displayed in kilometers or thousands of feet, depending on unit setting. To switch between feet or meters, press and hold button until units change (approximately 10 seconds).
It's no longer necessary to count floor or ceiling tiles to mark walking progress!
Communication tray
The communication tray is perfect for iPad, tablet, communication aid or any AT device less than ten pounds. It can be adjusted to the right height and angle and it can also swing away to the side if needed.
The communication tray is a handy surface for small devices.
Attendant guide bar
The attendant guide bar accessory attaches to front tube of the three types of Dynamic Pacer bases. It enables caregivers to guide clients while gait training, and can be rotated 180° to pull from the front or push from behind the Pacer.
It enables caregivers to guide clients while gait training, and can be rotated 180° to pull from the front (as shown) or push from behind the Pacer.
The guide bar can be held by the caregiver with their right or left hand.
Extra set of handholds
Handholds can be placed anywhere along the top bars of the Pacer frame. A pair of handholds automatically comes with every hip positioner or pelvic support; an extra pair can be purchased for additional support.
Handholds are height adjustable and also adjust in four rotational directions. They can be used by either the caregiver or the client.
Optional handbrakes attach to the arm prompts to make slowing and stopping easier. The handbrakes are designed for use by client. While the handbrakes can be retrofitted to the Utility base in the field, it is optimal to order them as part of the original purchase.
The handbrakes are designed for use by client.
While the handbrakes can be retrofitted to the Utility base in the field, it is optimal to order them as part of the original purchase.
Accessories tote bag
You asked for it, and we delivered. A tough and attractive tote bag big enough (14″ x 16″ x 9″) to keep all your Pacer accessories together when not in use. Made of black ballistic nylon with a zippered top, here's a bag that will hold up to whatever you throw in it and still look great.
And like all things Rifton, it's made in the USA.
Accessories tote
Warranty Statement
If a Rifton product breaks or fails in service during the first year, we will replace it free of charge.
Return Policy
Are all products returnable?
No. There are no returns on the following categories of products: hospital beds, custom wheelchairs, lift chairs, wound care, incontinence items, masks, braces, stockings, shoes, bath safety products, and all custom built/ordered items including orthopedic supports.
How much are the return restocking fees?
A 25% restocking fees applies to all returns.
What's your return policy?
We want you to be completely satisfied with your purchase. You may return your purchase within 30 days of receipt - see below for exceptions.
- To qualify for a return, please note the following:
- Product must be unused, clean and not damaged
- Original packaging and materials intact (i.e. instructions, warranty information)
- Return shipping costs are the responsibility of the customer
How do I contact Daily Care, Inc?
Daily Care, Inc.
19330 Ventura Blvd
Tarzana, CA 91356
Our Business Hours
Mon-Fri: 9 am-6 pm, Sat: 9 am - 4 pm Pacific Time
Phone: 818-705-0606
Toll Free: 844-819-4110
Fax: 818-705-0216
Email: email@example.com


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American Central Dust
It's apt that his band's new effort is entitled American Dust; this music sounds like it might have been pulled down from your Granddaddy's top shelf after years of discard. However, these lyrics are timeless because no generation has a corner on lost jobs, lost love, lost paradise, lost opportunities. Of course Mr. Farrar updates our daily challenges. "When The Wheels Don't Move" is a rumbling ballad of our society's dependence on the very technologies that endanger our planet. "Men's power over nature/hubris and greed let the fossil fuels burn/no way to keep the wings in flight/when the turbine engines don't move." As the music builds to climax Farrar's voice never falters, never gives in to emotion – just stating the facts, maam.
Farrar doesn't give up on the past, either. "Sultana" is a historical narrative about the worst maritime disaster in American history, which took place on the Mississippi in 1865. He offers the broken-hearted love waltz "Dust of Daylight" a song that features alls those great standard instruments of a fine old country song – steel guitar, fiddle and snare drum. "Jukebox of Steel" is an up-paced alt-rocker.
A fun surprise is "Cocaine and Ashes" inspired by Keith Richard's infamous confession about snorting cocaine that was mixed with his late dad's ashes. Come to think of it, there's a little bit of Richard's influence in the guitar work of several songs. Mostly, American Central Dust tips its dusty cap to those who wrote the songs that have become the canon of American folk music.


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Build Guide by FckMan
Not Updated For Current Season
This guide has not yet been updated for the current season. Please keep this in mind while reading. You can see the most recently updated guides on the browse guides page.
Thank You!
Your votes and comments encourage our guide authors to continue
creating helpful guides for the League of Legends community.
Pretty simple really. Why Flash? Flash > Pulverize > Headbutt > Turret (share with your teammate for the kill, doesnt matter who gets it...Alistar helps, he doesnt run around trying to achieve kills for himself although opportunities present themselves from time to time, go for it. You should be winning with a 3/2/22 finish not a 22/2/3.)
Flash (behind them) > Headbutt > Turret > Pulverize to keep them in check within turret range. Of course there's many more combos involving other teammates, you get the idea now, go collaborate with the players and plan it out.
Once opponent sees you've established this nasty combo, farming does become a bit easier as they are now intimidated. He's not a very good farmer at all hence the Quints-Avarice runes plus Greed in the Masteries allowing for 4 gold per 10 seconds(240 gold per 10 minutes) Ive whacked minions right next to enemy champs knowing full well they could attack me but they dont due to Pulverize. And you say but they'll stun you!!! Cleanse that, Pulverize...
Why Cleanse other than what I just mentioned above? Well its your Get Out of Jail Free Card. Flash can also be used to get out. So is Unbreakable Will. All in all you have 3 Get Out of Jail Free Cards. You really shouldnt be bulking his armor/health up much due to the fact that runes are all armor + Flash/Cleanse/Unbreakable Will.
Unbreakable Will = 75 percent reduced damage.
Now the items...Mekis Pendant - without this you are pretty much wasting your time in your lane. Start the game with it, you must. Add a health and magic potion.
Now I never recall until i have 1350 at the very least so when I do get home I immediately buy Tabi's and upgrade the pendant into the Chalice of Harmony which also provides 30 magic resist.
I go for atma's impaler, as you see my health which states 3290 which is around 70 pts after doing the 2 percent math. critical hits have it going up to 300. if you end up reaching it, rylai's scepter adding 500 health plus 80 ability power with enemy movement slowed down by 35 percent, good deal. Also after buying atma's, work the rylai's pyramid starting with giant belt so you can beef up atma's damage input. then get blasting wand which is +40 ability power.
well i once had this set up and in some games managed to add aegis to it, pretty much a walking unstoppable juggernaut breaking everything apart, run with your team its devastating.


text:
Located near the ocean's edge, The Bungalows at Terranea are vacation homes in Southern California with an intimate and graciously appointed getaway geared towards adults in search of rejuvenation, relaxation and special VIP treatment. With breathtaking views and upgraded amenities, guests will be whisked away to their lavishly-appointed Southern California oceanfront vacation rental just steps from our relaxing spa pool and The Spa Café.
Please note: Bungalow benefits are not included for guests at group rates. Bungalows, The Spa at Terranea, and The Spa Café are open to guests 18 years and older.


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Come join our team!
Lancaster Small Animal Hospital in Bowmansville, NY is looking for an associate veterinarian to join our community-based practice. We are an AAHA accredited, multi-doctor hospital that provides quality veterinary care for dogs, cats, birds, and exotic pets. Our inviting facility is fully equipped for digital x-ray, digital dental x-ray, ultrasound, therapeutic laser, and an in-house lab. The amazing and Fear Free certified support staff, which includes multiple LVTs, are truly dedicated to our patients, clients, and community. We take immense pride in working with local organizations such as, Buffalo Underdogs Rescue and the Niagara Frontier Veterinary Society. Get to know us better here!
New grads are encouraged to apply. This is the perfect opportunity for a new graduate to be successful under the mentorship and guidance of our collaborative team of doctors with a wide range of experience and areas of interest. Those with an interest in holisitic therapies are also encouraged to apply.
The hamlet of Bowmansville is a great place to live and work. A part of Lancaster, in Erie County, New York, it is conveniently located close to Niagara Falls, Canada, and Buffalo. The area provides plenty of amenities to explore, such as great restaurants, arts, entertainment, parks, wineries, and distilleries. This charming community blends the best of city and country living without any of the hassles!
We are a family of practices with a long history and reputation that separates us from others - see what all the buzz is about! We support our veterinarians with superior salary, benefits including health and dental, 401(k), CE allowance, vacation, dues, liability coverage, outstanding practice teams, and a family friendly atmosphere.


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09 February 2009
FAAN Medical Advisory Board Reaction to Dr. Parikh
There have been a number of articles recently regarding the "nuts hysteria", the most recent of which comes from Salon.com, by the doctor named in the title of this post. I will not link to the article, but I am happy to share with you a link to the response from FAAN's Medical Advisory Board.
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One blog post simply cannot even come close to describing the art scene here in Berlin. Berlin has tons of museums, theatres, galleries, concert halls, classical events, performances, street art, concerts, special exhibitions … the list is literally endless. To cover and to see it all would be impossible no matter how long someone stays in Berlin, mostly due to the fact that this scene is always changing, always evolving. With this blog I will briefly discuss three events and how they relate to my personal experience with what I have seen in here so far in relation to the arts.
Firstly, this past week was the start of the famous Berlinale, Berlin's International Film Festival. Like TIFF, Toronto's International Film Festival, the Berlinale is one of the world's leading film festivals in the world. Yesterday I went to see the action live on the Red Carpet with a really good friend of mine who is from Poland. I never saw such a spectacle in real life; usually just on TV back home. To actually see the actors and directors roll up in fancy cars all dressed up was quite the experience. It took place at Berlin's Potsdamer Platz, one of the most important and major intersection hubs within the city of Berlin. This week we plan to get tickets and see the screening of one of the films. I am really looking forward to seeing further what a film festival is all about! I have never done such a thing before.
Next. Musical street performers … they are all over the city. From performing live at open-air markets on the weekend, to simply on the side of the street, to playing in parks, to dancing within the subway stations, to even strolling through the public trains, changing cars as they go along- they are everywhere. What is amazing about such performances in Berlin, is the diversity of what they do. I have seen solo singers perform wonderful works. There have been bands ranging from three to about eight members. Those who are really talented, make a LOT of money. I saw once a guitar case filled with what must have easily been at least 300 Euros.
There are guitarists, musicians who play every type of brass instrument you can think of, harmonica players, drummers, pianists, and even some foreign instruments which I have never seen before in my life. In particular, I enjoy how they mix genres and try to create new, funky sounds. It is hard to describe with mere words, but these street performers create new alternative music which is edgy and always exciting. One must simply hear it with their own ears. Most of these performers look well off, as if they do it often for money or just for fun because it's what they love to do. Yet some, I can tell, are less fortunate, and it's all they've got. Quite a few homeless people trying to make ends meet, performing what they can.
Finally, I would like to share my experience I had one night at the very famous Berliner Philharmonie. It is a concert hall, home to the Berlin Philharmonic Orchestra. The building itself is known for its amazing acoustics and its distinct architecture. I was blown away by the interior of the concert hall! It holds a few thousand people and it looks breathtaking. The orchestra played very well and there was a famous female violinist who had a few solo performances too. One portion of the entire show included a massive organ that was super loud- I felt pretty rattled afterwards. I am normally not exposed to classical music, so this entire evening for me was a new experience and I enjoyed it. I definitely plan to see more such events in the future while I am still in Berlin.


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Martin, a Special Education teacher with a class of eight students, starts off the year by talking with his students' teachers from the previous year. He decides not to give diagnostic tests since he feels that the teachers have given him an accurate picture of his students' current performance levels ("very, very behind"). By mid-October, when his evaluator realizes that Martin hasn't yet offered any diagnostic or summative tests and asks why, Martin says, "Since there are only eight students, I can assess enough from just observing them in the classroom. I don't want to be that kind of teacher who gives formal tests. If I'm doing my job, I should be able to know how they're doing without making them take tests."
In action…
Demonstrates attempt to administer diagnostic, formative, OR summative assessments, to grade accurately, and to track student performance periodically
In reflection…
Accurately explains key strategies for administering diagnostics and summative assessments
Accurately explains process for grading and tracking student performance
Explains in a compelling way the importance of each strategies and process
Strand 1: The frequency with which the teacher assesses students' progress.
Periodically administers diagnostic and summative assessments to determine student performance
Regularly administers diagnostic, formative, and summative assessments to determine student progress
Strand 2: Accuracy and efficiency in grading and the students' understanding of their own performance.
Grades accurately and efficiently so that students are aware of their performance
Accurately and efficiently grades in a way that helps students understand their performance and where they are in relation to the big goal
Strand 3: The frequency with which the teacher tracks student performance.
Tracks student performance periodically
Tracks student performance regularly so that data can inform short- and long-term planning and differentiation
For TFA Staff: Guidance for Pre-Novice and Novice Ratings
When his evaluator asks about Marin's "visual assessments," responds "Well, I don't know. . .I just kind of watch to see how they are doing"? Martin acknowledges that he has no assessments and hasn't yet figured out how he's going to submit grades.
Martin has not attempted to administer diagnostic or summative assessments. Since he hasn't given any assessments (and his suggestion that he can watch them and assess them seems unsupported), he has no grades, and can't track his students' performance.
Because of his lack of attempt on all three strands, Martin would rate PRE-NOVICE for E-6.
Had given a diagnostic exam in the beginning of the year, but never gave any summative exams since?
Martin could have initially been rated at least Novice if he had used diagnostic exams in the beginning of the year. But he cannot stay at the Novice rank if he fails to give graded summative exams.
Once enough of the year has passed that it is reasonable to have expected summative exams, an evaluator is looking for attempts to implement both diagnostic and summative assessments to be at least Novice. Here, Martin would fall back to the rank of PRE-NOVICE.
Had not given diagnostic exams in the beginning of the year, but then started using graded summative exams during the year?
Martin would have started the year with Pre-Novice rank, but would then advance to Novice once he began using summative assessments. Teachers can be Novice without having ever given any diagnostics (but cannot reach BP rank without diagnostics).
Martin would advance to NOVICE rank.


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to the generalized coordinates or to other quantities such as the Euler parameters discussed in Chapters 3 and 4. We will examine ... Beer, F.P., and E.R. Johnston, Jr., Vector Mechanics for Engineers, Fourth Edition, McGraw Hill, New York, 1984. 11. Housner, G.W. ... Gibbs, J.W., aquot;On the Fundamental Formulae of Dynamics, aquot; American Journal of Mathematics, Vol. II, 1879, pp. 49- 64. 17. Appell, P., aquot;Suranbsp;...
|Multibody Dynamics
|Ronald L. Huston
|- 1990
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SOURCE: Infor
July 22, 2014 09:00 ET
HAND Becomes Alliance Partner, Supports Infor Growth in Asia
NEW YORK, NY--(Marketwired - July 22, 2014) - Infor, a leading provider of business application software serving more than 70,000 customers, today announced that HAND Enterprise Solutions Company, Ltd. (HAND), one of the largest IT consulting firms in China, has joined the Infor Partner Network (IPN) as an Infor Alliance partner. This relationship demonstrates continued momentum behind the IPN in Asia and China following recently announced alliances with Neusoft Huiju and Healthlink. Headquartered in Shanghai, HAND will deliver implementation support and services for Infor Enterprise Asset Management (EAM), Infor Supply Chain Execution (SCE)
and Infor M3
to customers across greater China.
"We strive to be a leader in IT services by developing a deeper understanding of our customers' individual businesses and challenges," said Bin Wu, chief technology officer, HAND. "Our partnership with Infor will be based on the philosophy that applications should be purpose-built with the needs of different organizations in mind, rather than a one-size-fits-all mentality."
Specializing in business process optimization, ERP implementation and system integration, HAND will focus on multiple industries including industrial manufacturing, equipment, distribution, and automotive. Infor M3, an ERP designed for companies that make, move or maintain products, provides the flexibility to manage mixed-mode and complex environments across each of these verticals. When integrated with Infor SCE or Infor EAM, businesses can create a comprehensive system to manage operations from inventory and assets to production and financials.
"It is important that we provide manufacturing and distribution customers in China with access to local resources, such as consultants who understand the nuances specific to our regional market," said John Du Bois, general manager, Infor China. "Infor has established a goal to double revenue in Asia over the next three years, and partnering with companies like HAND plays a critical role in our ability to achieve this objective."
The IPN is a global network designed to provide the tools and resources necessary to help partners grow a profitable and sustainable business around Infor products. For more information on becoming an Infor Alliance partner, please visit www.infor.com/partners/alliance-partners/.
Keep Current on Infor:
About HAND Enterprise Solutions Company, Ltd.
Established in February 1996, HAND is a leading IT consulting firm with one of the largest employee and customer bases in mainland China. HAND provides a wide range of services including business process optimization management, IT planning, implementation, and long-term support and maintenance. For more information, please visit www.hand-china.com/en/.
About Infor
Infor is fundamentally changing the way information is published and consumed in the enterprise, helping 70,000 customers in more than 200 countries and territories improve operations, drive growth, and quickly adapt to changes in business demands. Infor offers deep industry-specific applications and suites, engineered for speed, and with an innovative user experience design that is simple, transparent, and elegant. Infor provides flexible deployment options that give customers a choice to run their businesses in the cloud, on-premises, or both. To learn more about Infor, please visit www.infor.com.
Infor customers include:
For more information:Dan Barnhardt Infor 646-336-1731 firstname.lastname@example.com
For more information:Dan Barnhardt Infor 646-336-1731 firstname.lastname@example.com
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BancorpSouth in Tupelo, Miss., has received a "satisfactory" rating in its latest Community Reinvestment Act exam — a possible shot in the arm for its M&A plans.
The upgrade was based on the $14.8 billion-asset bank's "outstanding" performance on the service test and "high satisfactory" ratings on the lending and investment tests, BancorpSouth said in a regulatory filing Tuesday.
Last year the bank's lead federal regulator, the Federal Deposit Insurance Corp., had retroactively lowered its rating from its 2013 CRA exam to "needs to improve" from "satisfactory." The downgrade occurred after BancorpSouth's nearly $11 million settlement with the Justice Department and the Consumer Financial Protection Bureau to resolve claims it violated the Equal Credit Opportunity Act and the Fair Housing Act.
The downgrade and Bank Secrecy Act compliance issues led to delays of BancorpSouth's acquisitions of Central Community Corp. in Temple, Texas, and Ouachita Bancshares in Monroe, La. The company refiled its merger applications in August.


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Come and stay with us and visit the wine tasting rooms in downtown Dahlonega. Purchase a passport to try all the tasting rooms for one price.
The Wine Tasting Passport includes wine tastings at five downtown tasting rooms, all within walking distance of each other. The Dahlonega Wine Walk is a self-paced, self-guided walk. Tasting Rooms include Canvas & Cork, Dahlonega Tasting Room, Folkways Craft Gallery & Cottage Vineyard Tasting Room, Georgia Winery of Dahlonega Tasting Room, and Naturally Georgia.
Wine Walk Passports are available at the Dahlonega Visitors Center located at 13 South Park Street for the cost of $25 per passport (a savings of $15 if done separately). This passport is good for 4 tastings at each of the 5 wine tasting rooms all in Historic Downtown Dahlonega featuring Georgia Farm Winery Wines. The passport is good for a year after purchase, so they you can always come back and visit again!


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Will Canon
Will Canon is an honors graduate of New York University's film program. He was selected to participate in Fox Searchlab, the new directors program at Fox Searchlight Pictures. Canon now has a first look deal with Fox Searchlight Pictures. Youngster was created as part of the program at Fox. Canon is currently developing feature-length versions of his shorts Roslyn and Youngster.
Buy Will Canon's Film Movement Film(s)


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I took another couple of pieces of the card and made some "hills" to fill the gap between the stamp and the edge of the die cut.
I've been told by Miss Di that I can go and wait for the gates of the snippets playground to open - so I'll link later.
Oh wonderful!! And I read the word snippets so if you wish please feel free to link into the playground with this great card :) Gates open again at midnight.
Hugs, Di xx
I love this fun card
A great CAS make Lynn, very elegant as well.
B x
A lovely card and great use of your snippets!
Kath x
Lovely card Lynn, love how you have used the papers x Susan x
Oh I love this Lynn.
Lynne xxx
I just love this one Linby! Clever you!
Thanks so much
"Less is More"
Fabulous card design, love the colors!
love the little houses
Lovely cute card - love the papers
Great card, brilliant idea!
Superb little scene Linby and a superb way to use the colours. Love it.
Thanks so much for sharing and taking part.
Sarah xx
Less is More
This is absolutely chocolate mint! Delightful! Michelle x
Really Love this card and colours you have used. Caroline x
Wow, this is an amazing card! I love the papers you used and I love the color combo. The houses are so cool looking too. Love this card! Hugs, Brenda
This is fabulous Linby! I love the little scene you made and choc chip DSP hills are a great idea! Vicky x
Great choice of papers Lynn and love the pieced diecut!
Thanks so much for joining us at Less is More
LIM Designer
Great choice of papers Lynn and love the pieced diecut!
Thanks so much for joining us at Less is More
LIM Designer
Lovely card. Love the paper piecing and the pretty papers.


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Our site's contact form requires you to give us contact information like your name and email address. We use this contact information from to send you information about our company. Skynyx does not rent, sell, or share personal information about you with other people or nonaffiliated companies except to provide products or services you've requested, when we have your permission, or under the following circumstances:
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This site has security measures in place to protect the loss, misuse, and/or alteration of information under our control. The data resides behind a firewall, with access restricted to authorized personnel.


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Country star Jo Dee Messina has announced she's expecting her second child with husband Chris Deffenbaugh.
The Bring On the Rain hitmaker took to her Twitter.com page on Thursday (20Oct11) to tell fans she's pregnant with another baby, a little sibling to the singer's son, Noah, two.
She tweeted, "Our family is very excited. In a few months, Chris, Noah and I will be welcoming BABY #2!!!"
Messina married Deffenbaugh in October 2007.


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Yoga and Addiction Recovery
Physically yoga elongates muscles while strengthening them to help foster lean muscle tone, which improves posture, circulation and metabolism. Sequences that incorporate flow and inversions helps revitalize the body at a cellular level and can rejuvenate vital organs.
Psychologically yoga allows the mind to rest. While moving through a sequences linked to one's breath and focusing attention on the breath, psychological well-being improves through creating "pause" for the mind – which can improve psychological clarity, intuition and decision making.
Socially yoga encourages one to get out of their comfort zone and isolation and into a group. Most classes unite the energies in the room by beginning the class with the universal sound of "Om" – the simple act of chanting and breathing in unison and flowing with others is social at its core.
Spiritually is at the root of yoga, as the term yoga comes from the Sanskrit word for "union." A union is synonymous with equality and ignites the spiritual qualities of humility and connectedness. Also, the meditative breathing of yoga allows the mind to rest which has been called the route to "listening" to what one's higher power has to say to them.
It is because of these healing qualities of yoga that actor and comedian Russell Brand is reportedly opening his own yoga studio aimed at helping addicts. In his books like My Bookie Wook and in several public appearances, Brand has been vocal about his struggles with drug addiction, sex addiction and alcoholism and credits his 10 years of sobriety to the positive impact that yoga, among other things, has had on his life. After going through yoga teacher training, Brand reportedly plans on opening a studio in Los Angeles free to the public and with a focus on those struggling with substance abuse.
Synergy Group Services offers individualized addiction treatment in South Florida. Yoga is a component of our holistic drug rehab program. If you or a loved one is facing an addiction to substance abuse or alcohol, please contact us today.