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The inclement weather for Ecclesville's Summer Show on Sunday, August 7, did not deter 100 competitors competing for the terrific prize fund on offer!
The courses built by Raymond Caldwell resulted in very exciting jump-offs as the pony and horse riders strived to win the red ribbons.
The first jump-off of the day in the 128 Open Class was won by a very speedy Beth Thompson on One More, who flew around the course to win by four seconds. It was a family affair as in the 138 Open, sponsored by RD Equestrian, first place went to Beth's big sister, Ellen Thompson riding Euros Delight.
The 148 Open Class was won by Emma McCreadie riding Destiny, who picked up the only double clear in the class.
The weather had taken a turn for the worse for the final class of the day when the competitors had to contend with wind and rain. But as expected, the Horse Open sponsored by AJS Promotions, was a terrific competition with 11 combinations taking on the twisty course.
Karl Kee and Gold Girl were on terrific form and were worthy winners of the first place rosette, with Roisin Donnelly and Ria in a very close second place.
The organisers would like to thank the competitors for supporting the show, RD Equestrian and AJS Promotions for their sponsorship, course builder Raymond Caldwell and his team, and to Jennifer Leonard who assisted in the judge's box.
Newcomer Pony Class: 1st= Sarah Boyle and Starry Night; Freya Beales and Piper; Thea Rogers and Drumcairn San; 2nd Jodie Rogers and Drumcairn Mini Me.
128 Novice Class (Double Clears): Sarah Boyle and Starry Night; Niamh Donnelly and Bluebell; Mary Kate Rice and Horizon Star; Beth Thompson and One More; Saoirse Rogers and Drumcairn Mini Me.
128 Open Class: 1st, Beth Thompson and One More; 2nd, Mary Kate Rice and Horizon Star; 3rd, Lucy McCann and Annie Mac; 4th, Nadia Donnelly and Chester.
138 Novice Class (Double Clears): Freya Beales and Piper; Aoife Straume and Ria; Darragh Rice and Jessie James; Shauneen Gallagher and Tibby.
138 Open Class: 1st Ellen Thompson and Euros Delight; 2nd Darragh Rice and Jessie James; 3rd Erin Straume and Fonya; 4th Rachel Tuohey and Rocket; 5th Shauneen Gallagher and Tibby; 6th Adrianna Hurst and Olympic Venture.
148 Novice Class (Double Clears): Laura Tuohey and Skittles; Kacey McLaughlin and Flicka; Katie Willis and Samson.
148 Open Class: 1st Emma McCreadie and Destiny; 2nd Rachel Tuohey and Fizzy; 3rd Holly Beacom and Prince; 4th= Demi-Lee McKenna and Danske Musik; Kacey McLaughlin and Flicka
Newcomer Horse Class (Double Clears): Lisa McFarland and Magic; Adam Shortt and Jazzy; Stephanie Johnston and Howdy Howard; Chloe Gannon and Aimiee Lee; Gillian Kearney and Dawn; Damien O'Hagan and Hiboy; Katie Clarke and Blue; Laura Tuohey and Skittles (H/C)
Novice Horse Class (Double Clears): Lucinda Mills and Never Let Me Go; Eric Smith and Ferro; Andrew Thompson and Pip; Jenna McConnell and Bready Bud; Gillian Kearney and Dawn; Katie Long and Alistair; Eric Smith and Reuben; Amy Mallon and Candy; Karl Kee and Gold Girl; Roisin Donnelly and Ria.
Open Horse Class: 1st Karl Kee and Gold Girl; 2nd Roisin Donnelly and Ria; 3rd Steven Smith and Lady; 4th Katie Long and Alistair; 5th Eric Smith and Sandyman; 6th Steven Smith and Quality Street
1.10 class (Double Clears): Steven Smith and Anna; Eric Smith and Reuben.
Ecclesville Centre's five-week Showjumping league got underway on Friday 12 August at 6.15pm sharp, with a 40cm class followed by 60cm, 70cm, 80cm, 90cm, 1m and 1.10 classes.
For further information contact Sandra on 07990 541 966.


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A number of students sit in a circle while their teacher gives them candy. Each student initially has an even number of pieces of candy. When the teacher blows a whistle, each student simultaneously gives half of his or her own candy to the neighbor on the right. Any student who ends up with an odd number of pieces of candy gets one more piece from the teacher. Show that no matter the starting configuration, after finitely many rounds everyone has the same amount of candy.
SOURCE: 1962 Beijing Olympiad
REQUEST FROM STANPlease reply to: firstname.lastname@example.com
As many of you know, our DEC alpha software for running this list is feeble in some ways. We must delete bounces manually, and so many of you have been deleted when you did not want to be.
Swarthmore College is willing to take over the list next year, but they too do not have good software for recognizing bounces and deleting them only if four occur in two months or something like that. But they do have access to UNIX. I believe there are UNIX programs out there that would do this well. Can any of you help by suggesting some to me? A friend suggested "majordomo" but Swarthmore reports that that does not have an automated bounce-processing capability.
Many thanks, Stan Wagon
KONHAUSER PROBLEM FEST RESULTSThe 1999 Konhauser problem fest was held Saturday, February 27 at St. Olaf College in Northfield. As many POTW regulars know, the contest is held annually in honor of Joe Konhauser, Macalester faculty from 1968-1992 and founder of POTW at Macalester. The first place finishers win the right to display the coveted the pizza trophy at their college for one year. The pizza trophy is a Helaman Ferguson sculpture illustrating the pizza theorem, which I'm told was Joe's favorite.
Several teams from a number of local colleges (Gustavus Adolphus, Carleton, Macalester, St. Olaf and the University of St. Thomas) competed. The top six results are as follows:
1. Macalester (Tamas Nemeth, Vahe Poladian, John Renze) 85 2. Carleton (Dave Frohardt-Lane, Tim McMurry, Matt Riddle) 66 3. Gustavus Adolphus (Andrew Shallue, Joshua Helston, Erik Tou) 59 4. Macalester C (Jan Jamrich, Emilia Simeonova, Bill Owens) 50 4. St. Olaf (Carl Larson, Matt Feig, Mike Raiter) 50 4. Macalester D (Erik Slivken, Ghaith Hiary, Andy Cantrell) 50
Well done to all.
BONUSWe will not use problems for the Konhauser Problemfest as POWs, but many of you might enjoy knowing which of them were interesting. George Gilbert made up the questions and perhaps the following was the nicest: Take a unit square and choose points randomly and uniformly on each side of the square: x on one side, y, on another, z, and w ditto. What is the probability that the quadrilateral xyzw will have area greater than 1/2?
© Copyright 1999 Rob Leduc. Reproduced with permission.

subset: commoncrawl


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Dalbir & Balbir Khanpur of Bhujhangy Group - Bhangra Legends (Out Now)
OUT NOW Released & Distributed by O.S.A Birmingham 2011 CDSR 3746 featuring the song 'Yharo Dil Daro' which was originally recorded and released in 1989 on SC 5098 on Bhangra Time Vol: 3.
On the Bhangra Legends cd there will also be another 13 tracks.
A special thank you from Gurcharan Khanpur,Herjinder Khanpur, Naranjan Sondhi,Amirpratap Singh,Parminder,Jaspal,Jaswinder,Dalbir and Balbir Khanpur for everyone's support and their love for the past 45 years of bhangra music in the UK.
Thank you to all the bhangra fans,Bhujhangy Boys,Radio Stations,Newspapers Media,Brit Asia TV,DJS,Musicians,friends and familys and the OSA Company and Simply Bhangra.com Team
Thank you for the Life Time Achievement Award from Brit Asia TV 2011 and also thank you for celebrating the 45 years of bhangra music with Ambur Radio 2011.
A special thank you to Guiness world book of records for the longest band in the UK in 2001/2005/2011


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Inexperienced 28-year-old named executive director of Homeland Security Advisory Committees
The Bush administration has appointed 28-year-old Douglas Hoelscher to be executive director for the Homeland Security Advisory Committee, an amalgam of 20 panels of outside experts and officials who advise the administration on homeland security matters.
Hoelscher is said to have no management experience. He came to the White House in 2001 as a $30,000-a-year scheduler.And more at Effect Measure:
Suppose you are a young 28 year old with no management experience but, according to your Friendster.com profile a good listener and someone whose favorite books include William Bennett's The Death of Outrage: Bill Clinton and the Assault on American Ideals. You aren't entirely inexperienced. In 2001 you were a $30,000 a year low level White House staffer who arranged presidential travel. Not enough for you? How about a top level job in the Department of Homeland Security? That can be arranged.(Via Tara Smith at Aetiology.)
Welcome Douglas Hoelscher, the new executive director of the Homeland Security Advisory Commitees (plural). Hoelscher is nowthe "primary representative" of department Secretary Michael Chertoff in dealing with more than 20 advisory boards. Among them is the Homeland Security Advisory Council, which includes such high-powered figures as Gov. Mitt Romney of Massachusetts, former Lockheed Chairman Norman Augustine, and former Defense and Energy Secretary James Schlesinger. (Shane Harris in the National Journal)


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Jenny + Andy | SDE | Cambodian Ceremony + Dr. Sun Yat Sen + Continental Seafood
Jenny + Andy's two day Cambodian and Chinese wedding was a beautiful tapestry of colour, textures, laughter, love and celebration. Here you can feast your eyes on the first day Cambodian ceremony held beautifully in Andy's backyard. CLICK HERE to see the gorgeous day two Chinese ceremony.
Jenny + Andy | Cambodian Wedding Highlights!


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Designers of high-speed data networks are continually striving to achieve higher data rates over longer transmission distances, and under ever harsher conditions. Network equipment today has to be able to withstand electrically noisy environments, large ground-potential differences and high operating temperatures.
The applications that are stretching the capabilities of reliable high-speed networks to the limit include:
• Data-acquisition systems in seismic networks
• GPS data-transmission links in telecoms basestations
• Video transport in traffic-monitoring systems
• PLC communication in factory-automation equipment
• Motor encoders
The RS-485 standard technology (also known as EIA/TIA-485) is commonly used for industrial high data-rate networking deployments. This Design Note offers a series of design tips for developers of high- speed RS-485 system and bus nodes.
RS-485 transceiver requirements
To counteract the potential for signal degradation in RS-485 transmissions, designers should specify high-speed transceivers which offer a high differential-output voltage, VOD, and small skews.
A high driver VOD balances the reduction in signal amplitude caused by cable attenuation, data encoding and common-mode loading, and provides a sufficient noise margin at the remote receiver inputs.
In low-voltage designs, it is important to be aware of the pitfalls in the use of so-called poor man's 3V transceivers, as these have poorly designed output stages which only provide RS-485-compliant output voltages at supply voltages of ≥4V, as shown in Figure 1.
At lower supply voltages, transistor efficiency drops markedly, producing a VOD as much as 40% below the 1.5V minimum required by RS-485 equipment. Output voltages at such a low level will not yield a sufficient noise margin to trigger a remote receiver.
Figure 2 shows a selection of Intersil high-speed transceiver families which offer a very high output-drive capability. They produce a minimum VOD range from 160% of the specified 1.5V minimum at a 4.5V supply down to 100% at a 3.0V supply, thus delivering true 3V RS-485- compliant drive capability. The typical VOD measured at the highest operating temperatures actually exceed the RS-485 requirements by 27% at 3V and by 70% to 93% for 5V transceivers.
In addition, a small pulse skew minimises the transceiver's contribution to the data link's total jitter budget. All Intersil high-speed transceivers are specified with a maximum pulse skew of 1.5ns. A low part-to-part skew is also important in synchronous applications, in which the clock and data signals come from different transceivers and tight clock-to-data
timing must be maintained.
Part-to-part skew is measured between any two transceivers under identical temperature and supply-voltage test conditions. Intersil transceivers, which benefit from very low process variations, offer precise switching characteristics, and it is the only vendor of high-speed RS-485 transceivers specifying a part-to-part skew as low as ≤4ns.
More robust operation
To ease the process of network maintenance or the replacement of defective bus nodes during network operation, Intersil high-speed transceivers provide hot-plug capability as well as ESD immunity conforming to the IEC 61000-4-2 standard.
Hot-plug capability ensures that during power-up and power-down, the transceiver's driver and receiver outputs maintain high impedance, regardless of the logic state of the Enable pins DE and /RE. This prevents disturbances on the bus, which otherwise could falsely trigger other bus transceivers. It also gives the local node controller time to stabilise and drive the RS-485 control lines to the desired logic states.
The use of IEC 61000-4-2 ESD protection circuitry safeguards the transceiver against damage from electrostatic discharges caused by field and maintenance personnel. These discharges occur in uncontrolled ESD environments, so to mimic these conditions an IEC-ESD test generator creates transients with much shorter rise times and pulse widths and much higher peak currents than a Human Body Model (HBM) ESD generator, which is intended to simulate ESD-controlled environments only, as shown in Figure 3.
ESD protection structures designed for IEC 61000-4-2 can often tolerate HBM test voltages of up to 2.5 times their IEC test voltage. Thus an ESD structure designed for 8kV IEC contact discharge should be able to withstand a HBM contact discharge of up to 20kV. All Intersil high-speed transceivers are rated for the more stringent IEC ESD requirements.
Bus-node design tips: component layout
The pin-out of an RS-485 transceiver is tailored for a straightforward node design, as the bus terminals (A/Y, B/Z) are located on one side of the IC, and the single-ended data lines (DI, RO) and control lines (DE, /RE) are on the opposite side, as shown in Figure 4.
High-speed bus nodes require the application of controlled- impedance transmission lines to suppress EMI. On the bus side, the differential impedance of the bus traces must match the characteristic impedance of the transmission medium (100Ω or 120Ω). On the control side, the line impedance of the single-ended traces is commonly set to 50Ω.
Controlled-impedance lines may be created by the use of well-defined trace geometries (length, width, height, and trace spacing) and close electrical coupling with a low-inductance reference plane, either ground or power. This is easily accomplished with a bus node consisting of a transceiver and controller. However, with the addition of lightning- protection components, such as the surge resistors and transient suppressors shown in Figure 4, the design becomes more complicated.
In this case, the spacing of the differential traces is widened, which causes the differential impedance to deviate from its intended value. This constitutes an impedance discontinuity which generates reflections and EMI. While discontinuities might be unavoidable, they should be grouped together to keep the area they occupy small.
To calculate the required trace geometries accurately, it is advisable to use a field solver programme. This software tool calculates the characteristic impedance, signal speed, crosstalk and differential impedance. It can also solve for a geometry with almost any arbitrary cross-section. In addition to first-order terms such as line width, dielectric thickness and dielectric constant, second-order terms such as trace thickness, solder mask and trace etch-back can be taken into account.
Layer stack
At least four layers are required to create a PCB design that produces low EMI, as shown in Figure 5. Layer stacking should be in the following order (top to bottom): high-speed signal layer, ground plane, power plane and control-signal layer.
Routing the high-speed traces on the top layer avoids the use of vias, with their accompanying inductances, and allows for clean interconnects from the bus connector to the transceiver bus terminals, and from the transceiver's high-speed single-ended data lines to the subsequent node- controller circuit.
Placing a solid ground plane beneath the high- speed signal layer establishes controlled impedances for transmission-line interconnects and provides an excellent low-inductance path for the return flow of current. Placing the power plane beneath the ground plane creates additional high-frequency bypass capacitance.
Routing the slower control (enable) signals on the bottom layer allows for greater flexibility, as these signal links usually have some margin to tolerate discontinuities such as vias, and the separation nearly eliminates crosstalk from the high-speed data traces.
Intersil transceivers for high-speed networks
Intersil supports a wide range of RS-485 applications with a portfolio of high-speed and ultra-high-speed transceivers. The devices help designers to overcome the potential for signal degradation by providing an exceptionally high output-drive capability and highly accurate switching performance when operating from either 3.3V or 5V power supplies. Highly robust, these parts can support hot-plug operation and are immune to ESD strikes up to 16kV according to the IEC 61000-4-2 standard.
Intersil transceivers are available in 3mm x 3mm DFN packages and support a wide operating-temperature range of -45°C to 125°C.


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Get an alert when new Malphino dates are announced
A five piece band from London, Malphino play a heady mic of Latin American music - from Brazilian Forró to Colombian Cumbia via a variety of tropical rhythms and a nod of the hat to Italian film score.
While based in London, members of Malphino hail from all corners of the world. The band usually comprises accordion, tuba, organ, gitane guitar and percussion but will often have guest instruments and vocals appearing in live performances.
See more info at facebook.com/Malphino
Malphino tour dates listed on Ents24.com since Jan 2013.
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Mandolux has released new desktops for download. The desktops are images for use as the background on Macs, and represent anywhere from abstract imagery to dual monitor desktop configs. According to Mandolux:
Mandolux has issued five new mighty fine desktops: one Vector-based (Abstract/Woman/Techno), one CAPS (Saint Louis Cardinals), one Steevil (Abstract/Mexican Tool), and two Impressionism II (Monet) desktops.
About the desktops:
There is one amazing new Vector-based desktop titled imagine* and words escape me in describing this wallpaper: it is an abstract view of a woman modeling nothing. Incorporating the desktop, to the right of her, there is the word imagine* and next to that there is also two abstract graphic elements from a photograph of mine. In my humble opinion, this is a must-download desktop
The new CAPS desktop is dedicated to my second favorite team of baseball the Saint Louis Cardinals. This desktop without doubt shows my love for them and their wonderful heritage it shows how old and often I have worn this cap in my life (the color red has diminish a lot indeed)
The new Steevil is a picture of a Mexican culinary tool used to smash/mix ingredients a Molcajete. This is a wonderful close-up black-n-white picture of the side of the molcajete illuminated from behind with two sources to emphasize the shape of this object. There is some blurriness in the top of the picture that creates the sensation of closeness. Pretty cool to have!
Lastly, Im proud to inform you that I once again will start issuing new additions to my Impressionism collection of desktops. The first addition is Vétheuil by Monet (1880). This is a wonderful painting of the shore of Vétheuil (France) with a few boats, a lighthouse, and a glorious sky
You can find more information about the new desktops at the Mandolux Web site. The desktops are available as free downloads.


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Washington, DC based musician Bobbie Allen AKA Young Summer is back with her first full-length album, Siren, following the success of her 2013 Fever Dream EP. While the record features a couple of known quantities such as Waves That Rolled You Under, it also boasts a whole lot of shiny new synth-laden surprises, including Leave Your Love which has received rave reviews from the likes of Nylon Magazine, and Taken which isn't about the Liam Neeson movie of the same name.
Allen herself has described the whole album as "haunting, but specifically the title track." She's certainly onto something there and, as was her intention, the song really does call you in, daring you to resist the rest of the album. Of course, the whole thing meanders along to its final destination before you really want it to, ending in with an uptempo yet cool-sounding track called Classless Kids with more than a hint of Lana Del Rey style gloominess. As the last notes fade, it's hard not to want more, to find out where she's going next.
Having already soundtracked TV shows such as Grey's Anatomy and Pretty Little Liars with her cover of The Human League's Don't You Want Me, played SXSW, toured the UK and garnered a notable US following, I'd happily put money on the fact that wherever she's going will involve even bigger and better things.
You can pick up/download your own copy of Siren as of midnight tonight or, if you're still not convinced, head over to her site for a free download to help persuade you.


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New Delhi, India (PANA) - The excitement and interest around the 2017 FIFA Under-17 World Cup in India, just 40 days away, continued to grow as the Prime Minister, Narendra Modi, extended his support for the event in his address to the nation.
For the fourth time over the past year, football featured prominently in Modi's address to the nation, including during his Mann Ki Baat broadcast earlier on Sunday, when he urged all Indians to embrace the tournament and extend their wholehearted support to the event.
"It's a matter of great joy for the youth of the nation that from 6 to 28 October, India will be hosting the FIFA Under-17 World Cup. Twenty four teams from all over the world are going to make India their home. Come on, let us all welcome the young guests from all over the world with the fervour of sports. Let's all enjoy the sport and create a sporting environment in the country," he said.
The support from the Prime Minister for the beautiful game continues with the joint initiative of Ministry of Youth Affairs and Sports and the All India Football Federation – the Mission XI Million programme, which has already reached out to more than 70 lakh kids across 15,000 schools in the country.
"With 40 days to go, you can see how important the FIFA Under-17 World Cup is for India. The Prime Minister has been very vocal about it in the past, and now he further extended Government's commitment during the address, which is something we are very appreciative about, and it is a sign of the unrestricted support given by him. This sets the tone for the next 40 days, in which India must show to the world the passion that it has been building for football and how it can host a fantastic Tournament," said Javier Ceppi, Tournament Director for the Local Organising Committee of the FIFA Under-17 World Cup India 2017.
Football fans across the country are currently gearing up to welcome the official FIFA Under-17 World Cup Winner's Trophy as part of the Trophy Experience touring the nation.
After a rousing reception in New Delhi and Guwahati, the Trophy will next travel to Kolkata and be on display between 1-3 September.
Africa will be represented by Ghana in Group A, Mali in Group B, Guinea in Group C and Niger in Group D.
-0- PANA VAO/MA 28Aug2017


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Greatest Sports To Reintroduce Sports activities And Health To Your Way of life
Promote common handwashing at work and at house, notably after handling used tissues or utilizing the restroom and before eating or preparing food. Handwashing is the best way to stop the unfold of communicable illness! Previous to ACA, poorer Autistic children were typically out of luck because of a lack of providers and affordability. In Utah, there was each a lack of providers in our dwelling town and the available providers had been unaffordable until the past few years. Because the ACA and the courtroom ruling that required state Medicaid cover ABA, extra youngsters are receiving remedy than ever.
Agreed. I think revenue for the insurance coverage corporations can be an enormous sink of cash. The fact is that the revenue motive for insurance companies does on no account improve care. The first method they reduce prices and improve profits is by denying care. The revenue motive is pointless for an business that does little besides manage paperwork and billing; there may be completely no innovation.
The Journal of Public Health in Africa eISSN 2038-9930 is an Open Entry, on-line-only, peer-reviewed journal published by PAGEPress® , Pavia, Italy. Need health insurance protection for 2016? You will have until January 15, 2016 to enroll in or change plans for 2016 health insurance starting on February 1, 2016. Thank you on your continued support! You made Us, You make Us & we cherish your Assist!
When I've deliberate and organised a big mission, I let my friends know that I will likely be busy for some time. But I'll keep in touch by sending them emails, preserving them knowledgeable how I progress with my project. I would even keep in contact with the odd telephone name. By no means break off contact with your mates just because you have one thing vital … Read More ...


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Treacherous Waters
It just got more dangerous to use income in respect of a decedent for charitable bequests. In this article from the January 2009 issue of Trusts & Estates magazine, UMKC law professor Christopher Hoyt examines how a recent IRS Chief Counsel Memorandum and new proposed regulation will require new strategies to enable donors to successfully pay a charitable bequest with IRD.
A recent Internal Revenue Service Chief Counsel Memorandum concluded that a trust could not claim a charitable income tax deduction after it had received taxable IRA distributions (that is, income in respect of a decedent or IRD)1 and then distributed the amounts to charities. The ability of an estate or trust to claim a charitable income tax deduction may be further complicated by a new proposed Treasury regulation holding that whenever a governing instrument specifies a source of income (such as IRD) to be used for a charitable income tax deduction, the instructions must have an economic effect independent of income tax consequences in order to be respected.2
In other words, there are new challenges to successfully paying a charitable bequest with IRD—and new strategies are needed to meet them.
What Can Go Wrong
A dramatic illustration of how a charitable bequest of IRD can go wrong can be found in the IRS Chief Counsel Memorandum ILM 200848020, released on Dec. 1, 2008.3
That legal memorandum addressed a situation in which a decedent had left his IRA to a trust benefiting his six children and several charities. The trust received distributions from the IRA for the charitable shares and the trustee immediately paid these amounts to the charities, leaving the six children as the only remaining beneficiaries of the trust. The IRS Chief Counsel's office concluded that the trust had taxable income from the IRA distributions but was not entitled to claim an offsetting charitable income tax deduction, because the trust document contained no instructions to distribute income to a charity.4
A distribution of IRD to a charity is only deductible if it meets the legal requirement for an estate or trust to claim a charitable income tax deduction. Normally, an estate or trust is not entitled to claim a charitable income tax deduction for the payment of a charitable bequest.5
Yet there have been many instances in which estates and trusts were able to claim a charitable income tax deduction to offset taxable income from IRD.6 To claim a charitable income tax deduction, the charitable payments must be traced7 to income and must generally be made pursuant to the terms of a trust's governing instrument requiring income be paid to a charity.8 Such instructions apparently were missing from the trust's governing instrument addressed in ILM 200848020. As a result, the IRD was taxed to the trust (or to the children if they received distributions of the trust's distributable net income (DNI).9)
This Chief Counsel memo prompts the question: Under what circumstances can an estate or trust claim a charitable income tax deduction to offset the taxable income from IRD? Clearly, there is justification for such an income tax deduction under tax policy.10 But what are the mechanics? And what is the impact of the proposed regulation on this arrangement? Because there is no DNI deduction for a distribution to a charity,11 a charitable income tax deduction is essential to get an income tax benefit.
Many wills and trust instruments indeed contain instructions that IRD must be used to satisfy a charitable bequest in the event that the estate or trust has IRD income. A typical provision states: "I instruct that all of my charitable gifts, bequests and devises shall be made, to the extent possible, from 'income in respect of a decedent' (as that term is defined under the U.S. income tax laws) included in gross income and shall qualify for a charitable income tax deduction under Section 642(c) of the Internal Revenue Code of 1986 and any corresponding future tax laws."
If such instructions had appeared in the governing instrument analyzed in ILM 200848020, would the trust have been entitled to an offsetting deduction? Probably.
But, surprisingly, despite the increasing frequency and size of IRD in the estates of the nation's citizens (particularly retirement plan assets), there is no legal authority on point when instructions in a governing instrument to make a charitable disposition of IRD assured a charitable income tax deduction. There is no court case, regulation or ruling. Legal guidance would be very helpful, as this situation will become increasingly common. By comparison, there is considerable legal authority, that without such instructions there would be a problem claiming a charitable income tax deduction,12 unless the entire estate—or the remainder or residue of an estate—was payable to a charity.13
How is this scenario affected by the proposed regulation that requires an independent economic effect? Ostensibly, the proposed reg merely addresses the division of an estate's or trust's taxable and tax-exempt income amongst income beneficiaries, some of which include charities. It does not address whether a charitable income tax deduction will be allowed, denied or partially allowed/denied when a governing instrument contains instructions that all charitable bequests must be satisfied with IRD whenever that is possible.
Some of the provisions can be interpreted in a way that could cause concern. The proposed rule says, "[A] provision in the governing instrument. . . that specifically provides the source out of which amounts are to be paid. . . for such a [charitable] purpose controls for Federal tax purposes to the extent such provision has economic effect independent of income tax consequences."14 This statement suggests that instructions to use IRD for charitable dispositions might not be respected—unless those dispositions had an independent economic effect. For example, there is no independent economic effect if a will provides for a $100,000 charitable bequest and specifies that it should be "paid from IRD, if any exists." The charity will receive $100,000 whether there is any IRD or not. Cautious estate planners may consider inserting instructions for charitable uses of IRD that will meet the proposed reg's criteria of having an economic effect.15
On the other hand, what are the sanctions for failure to have an independent economic effect? The proposed regulation states that the estate's or trust's income will be allocated between charitable and non-charitable beneficiaries using the same proportionate ratio of all classes of income of the estate or trust.16 Such a result wouldn't impose a hardship as long as the estate or trust still could claim a charitable income tax deduction. It wouldn't matter that the deduction was comprised of a mix of interest, dividends and IRD.
The legal uncertainty about whether an estate or trust can claim a charitable income tax deduction for a distribution of IRD has made alternative ways of structuring charitable bequests of IRD even more attractive. Rather than have IRD payable to an estate or trust that will make a charitable bequest, a better strategy is to bypass the estate or trust entirely and transfer the IRD directly to a charity or to a tax-exempt charitable remainder trust (CRT).
Two Methods
IRD's classification as taxable income makes it an especially appealing source for funding a charitable bequest. By using taxable IRD payments to satisfy a bequest to a tax-exempt charity, an estate planner can distribute greater amounts of tax-free assets to family members, such as stock or real estate that receive a step up in basis.
There are generally two ways to structure a charitable bequest of IRD. The first is to have the IRD paid directly to a charity so that the charity (rather than an estate, trust or a beneficiary) recognizes all of the IRD income. Because an estate or trust never recognizes any IRD income, there is no need for it to claim an offsetting charitable income tax deduction.
The second way is to have an estate or trust receive the taxable IRD, then claim an offsetting charitable income tax deduction for the distribution of the IRD to a charity. As the IRS Chief Counsel memorandum illustrates, this strategy should be undertaken only if the estate planner is confident that such an offsetting deduction is assured. With the legal uncertainty concerning the circumstances under which an estate or trust can claim such an offsetting charitable income tax deduction, the first alternative looks increasingly attractive for planning a charitable bequest of IRD.
How can IRD be transferred directly to a charity? The answer depends on the nature and source of the IRD. Is the IRD generated by the type of asset that normally goes through probate, such as savings bonds,17 an employee stock option18 or an installment sale note? Then, the solution can be an in-kind distribution of those assets to a charity so that it, rather than the estate, recognizes the income when payments are received.
The largest amounts of IRD are held in retirement accounts, which are trusts or custodial accounts that usually have their own beneficiary designations. The distributions pass outside of probate, unless the estate was designated as the beneficiary. Consequently, the most common way to transfer the IRD in a retirement plan directly to a charity is for the plan participant or IRA owner to name a charity as a beneficiary of some or all of a retirement account on the beneficiary designation form provided by the plan administrator. In that case, the retirement account makes a payment directly to the charity and informs the charity that the payment is taxable income.
The tax-exempt charity, of course, does not pay income tax upon the receipt of the distribution. This is the case even for a private foundation that must normally pay a 1 percent or 2 percent excise tax on its investment income.19 Under this scenario, the estate or trust never reports the income,20 and consequently, never needs an offsetting charitable income tax deduction.
This strategy also works with other forms of IRD where a person has the ability to designate a beneficiary, such as a bequest of an interest in a nonqualified deferred compensation plan21 or of a taxable death benefit under an annuity contract.22
Thus, instead of having an IRA payable to a trust or an estate that will make a charitable bequest, a safer and simpler strategy is to name the charitable beneficiary directly on the retirement plan form. If the individual in the Chief Counsel memorandum had taken this tact, the income tax problem would have been avoided. The charities would have received their amounts directly from the IRA and the trust would have received only the income intended for the six children. There would be no need for the trust to claim a charitable income tax deduction. As long as the charities received their distributions before Sept. 30 of the year after the decedent's death, the six children would be eligible to receive the IRA distributions over their life expectancies (stretch IRAs).23
An even safer alternative is to have a separate "charitable IRA" with one IRA administrator (in which all beneficiaries of the IRA are charities and/or tax-exempt charitable remainder trusts) and one or more "family IRAs" with other IRA administrators. Then, there is no time pressure to make the charitable distributions before Sept. 30, because the existence of the charitable IRA has no impact on the mandatory distributions from any of the family IRAs. An individual can keep the asset levels of the charitable IRA and the family IRAs at the desired amounts by withdrawing more or less from each IRA, since an IRA owner's mandatory lifetime IRA distributions can be taken from any single IRA rather than from every IRA.24
It is even possible to divert payments after death to a charity from an IRA that is payable to an estate. This usually works when the charity will receive the residue of the estate and the personal representative has the power to make non-pro-rata distributions.25 The Service concluded, however, that using retirement assets to satisfy a fixed dollar charitable bequest triggered taxable income to a trust, in which case a charitable income tax deduction is necessary to avoid a tax liability.26
It is especially important for an estate or trust to avoid recognizing income when there is a bequest of IRD to a CRT27 or to acquire a testamentary charitable gift annuity for a beneficiary.28 Any possible charitable income tax deduction would, at best, only partially offset the taxable income from the IRD.29
The legal challenges and complexity for an estate or a trust to obtain a charitable income tax deduction for a charitable bequest of IRD is running smack into the locomotive of an increasing number of estates that have increasing amounts of IRD. Retirement plan assets appeared on 61 percent of all federal estate tax returns filed in 2007 and comprised nearly 7 percent of all reported assets (they were 11.4 percent of the assets reported by estates under $3.5 million).30 The corresponding percentages in 1997 were only 46 percent and 6.2 percent.31 Taxpayers and estate planners need greater certainty and simplicity when leaving retirement assets to an estate or trust with an expectation that those assets will be used to satisfy a charitable bequest.
The Service could improve the efficient administration of tax laws by issuing a revenue ruling or other guidance that taxpayers could rely on for structuring such charitable bequests through their estates or trusts. In the meantime, savvy estate planners will advise their affluent clients to structure their estate plans to have IRD transferred directly to a charity or to a charitable remainder trust in order to avoid having an estate or trust recognize any income. It is Joe Middleclass who, without competent advice, will likely be caught in an income tax trap of having a retirement plan paid to an estate that will make a charitable bequest, thereby triggering an avoidable income tax liability, as evidenced by ILM 200848020.
1. Revenue Ruling 92-47, 1992-1 C.B. 198.
2. Proposed Treasury Regulations Section 1.642(c)-3(b)(2), REG-101258-08, 2008-28 I.R.B. 111.
3. Internal Revenue Service Chief Counsel ILM 200848020 (July 28, 2008), released on Dec. 1, 2008. Such Chief Counsel memoranda have received a variety of designations in citations as either ILM (Internal Legal Memorandum), CCA (Chief Counsel Advice), CA (Counsel Advice) and CCM (Chief Counsel Memorandum). ILM appears most frequently and is therefore used in this article.
4. The Chief Counsel's office reached a similar conclusion in ILM 200644020 (Dec. 15, 2005). A trust's use of an IRA to satisfy a fixed dollar charitable bequest was deemed to trigger taxable income to the trust but the trust could not claim an offsetting charitable income tax deduction since there were no instructions in the governing instrument to leave income to charity.
5. See Rev. Rul. 2003-123, 2003-2 C.B. 1200 for the general proposition that a trust cannot claim a charitable income tax deduction for a donation of trust principal as opposed to trust income. The concept is that a charitable bequest is a charitable disposition of property that the decedent owned on the date of death. By comparison, an estate's income is usually earned after the decedent's death. Thus, a charitable bequest is usually deducted on an estate's federal estate tax return rather than the estate's federal income tax return.
6. See the Private Letter Rulings cited infra note 13.
7. Although other deductions used to be subject to a tracing rule, the laws were changed in 1954 so that the charitable deduction is the principal deduction whose source must still be traced to income. The Tax Court explained the rules and the reason for them in Van Buren v. Commissioner, 89 T.C. 1101 (1987) at 1108-1109.
8. Internal Revenue Code Section 642(c)(1); Treas. Regs. Section 1.642(c)(1)(a)(1). See also Rev. Rul. 83-75, 1983-1 C.B. 114, in which a charitable lead trust's distribution of appreciated securities to a charity triggered income but the trust was entitled to claim a fully offsetting charitable income tax deduction. See also PLR 9044047 (Aug. 4, 1990).
9. IRC Sections 651, 652, 661 and 662.
10. There is indeed a tax policy justification for allowing an estate or trust to claim a charitable income tax deduction when it uses taxable income in respect of a decedent (IRD) to satisfy a charitable bequest. IRD is different than other income. Whereas an estate's or trust's traditional income is earned after death and is only reported on an estate's income tax return, IRD is income that was earned before death and is potentially reported on both the estate's income tax return and as an asset on a decedent's federal estate return. Because IRD is potentially subject to double taxation on both the estate's federal estate tax return and on its income tax return, a properly structured charitable disposition of the IRD should conceptually qualify for an offsetting charitable deduction on both the estate tax return and the income tax return. It is a different situation than the tax deduction for an estate's administrative expenses, which can be deducted only on either the income tax return or the estate tax return, but not both. IRC Section 642(g). The potential double taxation of IRD justifies a potential double charitable deduction.
11. IRC Sections 651(a) and 663(a); Rev. Rul. 2003-123, 2003-2 C.B. 1200.
12. See Rev. Rul. 2003-123, 2003-2 C.B. 1200, citing Crestar Bank (Estate Of James A. Linen) v. Internal Revenue Service, 47 F. Supp.2d 670 (E.D. Va. 1999); Van Buren v. Comm'r, 89 T.C. 1101 (1987); and Riggs National Bank v. United States, 352 F. 2d 812 (Ct. Cl. 1965).
13. It is possible for an estate to claim a charitable income tax deduction even in the absence of instructions to distribute income to a charity if the entire estate, or the remainder of an estate, will be paid to a charity. Treas. Regs. Section 1.642(c)-2(d) provides that an estate and certain trusts can claim an income tax charitable set-aside deduction if under the governing instrument the income will be devoted to a charitable purpose and the possibility for any non-charitable use is so remote to be negligible. When an entire estate will be paid to a charity, the income also will be devoted to a charitable purpose. This result also applies when a charity will receive the residue of an estate. After all non-charitable beneficiaries have been paid in full, the only remaining beneficiary of an estate is the charitable remainderman. The Service has permitted estates to claim charitable income tax deductions under these circumstances to offset taxable IRD income. PLRs 200826028 (March 27, 2008), 200526010 (March 22, 2005), 200336030 (June 3, 2003), and 200221011 (Feb. 12, 2002) (IRAs and savings bonds); see also PLR 200537019 (May 25, 2005) (annuity contracts). See also infra note 25 for how distributions from retirement plan accounts that are designated to be paid to an estate or a trust can instead be paid directly to charities so that the estate or trust has no taxable IRD income and, consequently, no charitable income tax deduction is necessary.
14. Prop. Treas. Regs. Section 1.642(c)-3(b)(2).
15. For example: "Pay to charity XYZ all of the taxable retirement plan distributions that my estate receives." Or: "Pay the first $300,000 of the taxable retirement plan distributions that my estate receives to charity ABC, and the rest of these distributions to my daughter, Natalie." These examples are variations of illustrations presented by Natalie B. Choate in her well-written article, "Choate on 1.642 and 1.642 Proposed Regs", LISI Employee Benefits and Retirement Planning Newsletter #462 (Aug. 14, 2008). These clauses have a substantial economic effect, because the charity will receive amounts only if the estate does indeed receive taxable retirement plan distributions. Furthermore, these clauses could "disinherit" other beneficiaries from receiving any or all retirement distributions payable to an estate. Hence, the clauses have an economic effect.
16. "In the absence of such specific provisions in the governing instrument or in local law, the amount to which section 642(c) applies is deemed to consist of the same proportion of each class of the items of income of the estate or trust as the total of each class bears to the total of all classes." Prop. Treas. Regs. Section 1.642(c)-3(b)(2).
17. Charitable bequests of savings bonds were analyzed in Rev. Rul. 80-118, 1980-1 C.B. 254 and PLR 9845026 (Aug. 11, 1998). See also Treas. Regs. Section 1.691(a)-2(b), Ex. (3).
18. PLRs 200002011 (Sept. 30, 1999) and 200012076 (Dec. 29, 1999) (employee stock options bequeathed to a charity by a will).
19. PLRs 200425027 (Feb. 27, 2004) and 9826040 (March 30, 1998). By comparison, if the IRD consists of interest from savings bonds or an annuity contract, the IRC Section 4940 tax does apply. Rev. Rul. 80-118, 1980-1 C.B. 254 (savings bonds) and PLR 200425027 (Feb. 27, 2004) (annuity contract).
20. Neither the donor's estate nor heirs will recognize taxable income if retirement plan/IRA proceeds are paid directly to a charity or to a charitable remainder trust. PLRs 200826028 (March 27, 2008), 200652028 (Sept. 13, 2006), 200633009 (May 16, 2006), 200618023 (Jan. 18, 2006), 9723038 (March 11, 1997) (public charity); PLRs 9838028 and 9818009 (private foundation); PLRs 9901023 (Oct. 8, 1998) and 9634019 (May 24, 1996) (charitable remainder trust).
21. PLRs 200002011 (Sept. 30, 1999) and 200012076 (Dec. 29, 1999).
22. PLRs 200425027 (Feb. 27, 2004), 200452004 (Aug. 10, 2004) and 200618023 (Jan 18, 2006).
23. Treas. Regs. Section 1.401(a)(9)-4, Q&A 4. If a trust is a beneficiary of an IRA, then if the trust pays all charitable bequests before Sept. 30 following the year of the IRA owner's death, the trust may be able to receive "stretched-out" distributions from the IRA payable over the life expectancies of the trust's designated beneficiaries. See PLR 200740018 (July 12, 2007), in which an IRA was payable to a trust to benefit cousins for life but there was also a pecuniary bequest to a charity. The charity received the entire amount before Sept. 30 following the year of the IRA owner's death. The Service concluded that the charity was no longer considered a beneficiary of the trust and that the IRA could make distributions to the trust based on the life expectancy of oldest cousin. The Service did not rule on whether the trust could claim a charitable income tax deduction for the charitable payments. This stretch IRA result is what the parties were trying to achieve in ILM 200848020 (July 28, 2008), only to discover that the Service would not allow a charitable income tax deduction.
24. IRS Notice 88-38, 1988-1 C.B. 524.
25. The Service permitted an assignment of IRAs, 401(k) accounts, 403(b) accounts and annuity contracts to charities so that neither the estate nor other beneficiaries had to recognize any taxable income when the retirement accounts made their distributions to the charities. Most rulings applied when the residue of the estate was payable to a charity. PLRs 200826028 (March 27, 2008), 200652028 (Sept. 13, 2006), 200633009 (May 16, 2006), 200618023 (Jan. 18, 2006), 200617020 (Dec. 8, 2005), 200511174 (Feb. 8, 2005), 200526010 (March 22, 2005), and 200452004 (Aug. 10, 2004). Compare PLR 200234019 (May 13, 2002) (IRAs and 403(b) accounts where a portion of the estate went to charity).
26. ILM 200644020 (Dec. 15, 2005), described in supra note 4.
27. Neither the donor's estate nor heirs recognized taxable income when retirement plan proceeds were paid after death directly to a charitable remainder trust. PLRs 9901023 (Oct. 8, 1998) and 9634019 (May 24, 1996). For an article on the benefits and hazards of bequeathing retirement assets to a charitable remainder trust, see Christopher R. Hoyt, "When A Charitable Trust Beats A Stretch IRA," Trusts & Estates, May 2002.
28. In PLR 200230018 (April 22, 2002) an individual named a charity as the beneficiary of an IRA and left instructions with the charity to use the IRA proceeds to issue a charitable gift annuity. The estate recognized no taxable income on the transfer.
29. Only a partial charitable income tax deduction is allowed, because a gift to a charitable remainder trust or to acquire a charitable gift annuity has a non-charitable component (the income stream to the beneficiary). An illustration of the tax nightmare is in PLR 20056024 (April 6, 2005), in which the income tax deduction to acquire charitable gift annuities only partially offset the income tax generated by an IRA withdrawal.
30. IRS statistics on federal estate returns filed in 2007 can be found at www.irs.gov/pub/irs-soi/07es01fy.xls.
31. Computed from the table at www.irs.gov/pub/irs-soi/97es1cge.xls .
Submitted by Ann Lingerfelt on Fri, 02/27/2009 - 15:40
Not all IRD gifts are in Treacherous Waters?This is an excellent article. If I understand the Article correctly, it appears to apply only to circumstances in which an estate or trust receives IRD, such as an IRA account, and then makes distributions to both taxable and tax exempt charitable beneficiaries . It doesn't appear to apply to estates or trusts which have only charitable beneficiaries. It's not surprising that the IRS would object to situations allowing allocation of taxable income to charity and nontaxable income or assets to taxable individuals, but it would be surprising to me that the IRS would deny a charitable deduction for distributions when all of the beneficiaries are charities. It is possible that some readers of the Article are interpreting it more broadly than you intended, attributing the uncertainty and complexity of situations involving distribution of IRD accounts to an Estate or Trust with subsequent distributions to named beneficiaries even when all the beneficiaries are named charities. If all the beneficiaries of the Estate or Trust are charities, the Article doesn't apply at all, does it? Can this be clarified? Thanks again for this very thought provoking article.
Submitted by Gregory Vranicar on Wed, 02/11/2009 - 17:58


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Produced and recorded by Leeroy Stagger with additional production and mix by award-winning producer John MacArthur Ellis, the upbeat anthem recalls the devastation High River endured through the flood of summer 2013, and celebrates the town's resilience in overcoming the tragedy. Available for digital download by donation, the accompanying compilation CD includes tracks from all four of Alexander's previous CD's. All proceeds to High River Flood Fund. PURCHASE CD www.highriverstrong.org
As Tom Robbins famously asked, "How do you make love stay?" With this, her most personal collection of songs, Leslie travels by crazy train from Tin Pan Alley through Motown, from swamp rock to honky-tonk. A musical travelogue about the distance between old flames and fresh blood, Nobody's Baby ultimately celebrates independence of the spirit and the willingness to move on. "Simply put, this woman can write! Powerful . . . the playing on Nobody's Baby nearly matches the excellence of her words . . . sublime. This is a genre bending, intelligently written, and well performed album. Give it a listen. You will be pleasantly surprised. " Earshot PURCHASE CD www.cdbaby.com
With the garden as an ever-present metaphor, tunes trace the path through life's major passages including birth, marriage and death. Featuring arrangements that range from sparse sketches to lush paintstrokes and themes from the personal to the universal, with guest performances by Jane Siberry, Barney and Dustin Bentall. "Garden in the Stones is a record that could have easily detoured through Union Station on its way to Revival, as Alexander writes, sings and emotes as powerfully as her American iconic contemporaries . . . one of the best folk protest albums of 2006 thus far. Even Dylan would love this." Hamilton View PURCHASE CD www.cdbaby.com
The disappearing image of the grain elevator looms over this statement about the interplay between modernity and traditional values. Featuring guest performances from Sam Parton of the Be Good Tanyas and roots icon Linda McRae, Savage Country travels through the grainfields of Alberta to the darkest part of the city and back again, telling a tale of loss, hope and survival. "From the first urgent notes of her new album Savage Country, a dark vein snakes through Leslie Alexander's open-sounding roots music the way fork lightning snakes across a prairie sky . . . pure, simple, complex and jaded all at the same time." FFWD Magazine PURCHASE CD www.cdbaby.com
She ran away from the farm, hit the city and made a bunch of mistakes. Producer John Ellis found her singing about them on a street corner and produced her first record. Folk pop with a twang . . . painting images of street life and redemption, this collection from a prairie hick written about life in Vancouver's toughest neighborhood "is one the best independent CD's I've heard in awhile . . . intelligent, mostly acoustic folk-rock with some great rhythms and smart productions." Westender PURCHASE CD www.cdbaby.com


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Features for fitness and fun.
Huge floor plans for a place to call home.
What you need to succeed.
Just minutes from class on the UCI campus.
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Be extraordinary. Live accordingly.
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Any closer and you'd be in class.
Studio, 1 & 2 Bedroom Apartments


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Friday, August 26, 2011
The number 100 signifies many things. 100 years signifies the turn of the century. 100 pennies make a dollar. 100% constitutes a whole, full, completion. Today 100 signifies all the blogs I have ever posted on this site. 100 signifies all the lessons I have learned and shared in a Food for Thought. I have 100 reasons to fall in love with style and fashion. 100 is the number of people touched by a post I used as a platform to aid a worthy cause. Why is 100 so special you may ask? Just like 100, I am an ordinary number just like the others. However, I am aware of my worth. Knowing my own significance doesn't make yours any less. I choose to celebrate, keep striving, and make 101, 200, 500, and 1 million significant numbers as well. So 100 "Thank You Sugars" to everyone who frequents the blog and supports the movement. Check out the love from a constant motivator, supporter, blogger buddy, Meezy, via Futuristic Blvd. As always, SMOOCHES XOXO
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While most brides are scrambling to get their ducks in order for their big day, Lauren Conrad is launching her own bridesmaids fashion line in addition to personally dressing her own bridal party for her upcoming nuptials with William Tell.
In the latest issue of Martha Stewart Weddings, the walking human Pinterest board that is Conrad and a few of her BFFs model the bridesmaids dresses that the bride-to-be designed herself, proving once and for all that some can have it all.
"I sent them all the different shapes and let them pick from two colors. I don't mind if there are a few girls in the same dress, or if people are all in different ones," she says of letting her gal pals pick the gowns they want to wear for her wedding. "It's too difficult to take a group of girls and put them in the same color and silhouette; everyone has their own style."
"They're all wearing the same two colors, so it's all the same color scheme. I don't think it needs to look too cohesive," she continues about her wedding party's style. "They're all individuals, so it's nice that it doesn't look too uniform."
[Martha Stewart Magazine]
Conrad, 28, also says that she won't be a Bridezilla when it comes time for her bridesmaids to get their hair and nails done.
"I'm letting the girls do whatever they want. Again, I think that weddings are about celebrating, and you want everyone to feel comfortable, so I think it's about whatever is going to make them feel pretty," the reality star-turned-fashion designer explains. "Understated is always best, so I think trying to go more classic is always a nice choice because you don't want anybody to stand out in a negative way."
"I was thinking about doing a gift bag and just including a pale pink or a nude in there … I think that's a nice way to suggest, like, 'Here's a pretty color for you,'" she says. "We'll see if I get around to that."
Judging by the fact that Conrad has already schooled us all by throwing the twee-est bachelorette party ever while working on a fashion collection, I have no doubt she'll make time to get her unbearably adorable wedding favors just right.


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Since it was unveiled in June, a steady stream of visitors has made its way to Church Green to check out Taunton's Global War on Terrorism Memorial.
Since it was unveiled in June, a steady stream of visitors has made its way to Church Green to check out Taunton's Global War on Terrorism Memorial.
Christina Wille McKnight, pastor of the First Parish Church that overlooks the memorial, said she sees new visitors every day appreciating the site.
"There are a ton of people of all ages stopping by to see the new memorial," McKnight said. "There are a lot."
Betsy Walters, temporary administrator at the church, agreed.
"We've been amazed at how many people have come by," Walters said. "It's just so nice to see."
Walters said that guests have been seen bringing material for pencil rubbings, using paper to capture inscriptions on the personally dedicated bricks that make up a memorial walkway at the site. Walters said that often she'll see visitors setting up folding chairs at the site, staying awhile and enjoying the scene.
The Global War on Terrorism Memorial was the result of an effort by a committee of local veterans and supporters. Members of the committee say they are proud to see so many people enjoying the site, especially after how much hard work went into it over the last few years.
"We are just tickled silly because the response has just been wonderful," said Don French, a World War II veteran and member of the Global War on Terrorism Memorial Committee. "It's given an excuse for workers in the area to bring their lunch outside and to sit down on the benches at the memorial."
The memorial consists of a black, granite tablet etched with the image of two soldiers — one mourning beside a battlefield cross, and another consoling him. Surrounding the tablet is a walkway composed of the memorial brick. A total of 1,000 bricks were donated, each dedicated to a U.S. military veteran.
"I drive by every chance I get," French said. "There was a couple there the other day. I thought they might be looking for their relative's brick. They knew very well where it was. They had a son serve in Iraq. They were looking around at all the other bricks for people they knew."
French also said he has heard a lot of positive feedback about the formation of flags on one side of the memorial, greeting motorists coming into downtown Taunton. French said that those who visit the Global War on Terrorism Memorial end up checking out the Vietnam War Memorial that shares the site.
"It compliments the Vietnam Memorial very well," he said.
Vietnam War veteran Dennis Proulx, another member of the Global War on Terrorism Memorial Committee, said that he and others have all noticed how many visitors continue to come by.
"You drive by and there is always somebody there," Proulx said. "It's unbelievable.
There is always someone there looking for bricks that are dedicated to friends and family. They don't only look for the brick they may have bought. They look at all the bricks."
Proulx said he has heard many compliments about the tablet, engraved with an image by Linda Tillson.
Proulx credited Bill Egan, an Iraq War veteran, with overseeing some of the final touches to the project, including making sure all the remaining memorial bricks are correctly in place.
Egan said the response to the memorial has been overwhelming.
"I can't thank the community more," Egan said. "It's just so fantastic. I've got to know a lot of people who come there. It's veterans, wives, children and families coming back. It's been very touching how people come by there every day just to sit there. It means a lot. We wanted to do it right, and we want to make sure it will last for a long, long time. We owe it to the veterans."
Contact Marc Larocque at email@example.com


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Video Lending Library
- Program Title: The Dimension Travelers (Japan top notch si-fi) Nazo no tenkousei
- EASC Code: JD16
- Series Title:
- Region/Country: Japan
- Language: Japanese
- Subtitles: English
- Subject: Science Fiction
- Program Type: Feature
- Media Type: DVD & VHS
- Director:
- Producer:
- Release Date:
- Running Time: 135 min.
- Color or BW: Color
- Program Abstract: Sadayuki Imai, screenwriter for the anime hits PERFECT BLUE and COWBOY BEBOP, moves into live action feature film for this science fiction tale. THE DIMENSION TRAVELERS is the story of Midori, a young schoolgirl whose life takes a turn for the fantastic. As Midori is variously accosted by a platoon of soldiers, declared a dangerous mental patient, and finds that her friend claims to be from another dimension, Midori worries that she may, in fact, be insane. However, Midori begins to find clues to her condition, clues that suggest she is not insane, but capable of traveling across time and dimensions and the keeper of a power that could break down the fabric of the universe.A personal note, this starts off really cheesy, then gets dead serious out of the blue.
- Data Entry Date: 12/8/2006