text:
Panic Disorder Treatment
Symptoms of Panic Disorder
Panic disorder is a serious condition that affects women of all ages. Panic disorder is not the same as having normal fears and anxieties in stressful events. Panic attacks can come on with no apparent reason or warning. Once a panic attack has been experienced, many people become fearful of the panic attack itself. Panic attacks are scary and overwhelming. If you have experienced any of the following symptoms, you could have panic disorder.
Sudden onset of fear
Attack of nervousness
Racing heart
Chills or hot flashes
Impending sense of doom
Afraid of having a heart attack
Shortness of breath
Feeling of being choked
Causes of Panic Disorder
The exact causes of panic disorder are not known. Experts in the field have established that certain factors increase the likelihood of developing this disorder. Environmental and genetics can play a role in panic disorder. Stress and abnormalities within the brain can also be factors for panic disorders.
Panic disorder affects millions of Americans. The stark reality is that women are twice as likely to receive a diagnosis of a panic disorder as men are.
New Creation Treatment offers an excellent panic disorder treatment program. We believe in helping women learn how to manage a diagnosis of panic disorder. Treatment for panic disorder can be largely beneficial to helping women live a life without fear of panic attacks.
Treatment of panic disorders is taken very seriously at New Creation Treatment. We have constructed a team of top level mental health specialists to guide women on their journey of healing. The professionals on our staff will formulate a panic disorder treatment plan for you as an individual. The treatment plan for panic disorder will vary from woman to woman, as every patient is unique.
Although some aspects of the treatment plan may be the same, other portions could be different. We work with you in a collaborative effort on forming a treatment plan that could provide the best possible results for your recovery.
What are the panic disorder treatment options?
New Creation Treatment uses a combination of proven therapies and techniques for the treatment of panic disorder. Depending on your unique situation – one or any of these combinations may be included in your treatment plan:
Pharmaceutical plan
Solution Focused Brief therapy
Patrick Ness makes one of the most important points that we want to convey at New Creation Treatment. Anxiety is not your fault! It can suddenly strike anyone at any time. You or anyone suffering from mental health disorders has no reason to feel guilty.
Women sometimes have a hard time realizing that they are not at fault for a panic disorder. You cannot "wish" a panic disorder away, any more than you did not wish for its arrival.
Treatment is essential is for overcoming the debilitating effects of living with a panic disorder. Allow the caring and knowledgeable staff at New Creation Treatment to help you live with panic disorder successfully.
Connections in Recovery
You will meet other women just like yourself who are struggling with the same disorder. You can see that you are not alone! Connection with other females who have the same situation and goals is an intricate part of the healing process. The network of strong women you can meet at New Creation Treatment can become a source of lifelong love and support among sisters.
New Creation Treatment believes in the positive outcome of choosing our panic disorder treatment centers. There are so many amazing benefits that could result from panic disorders treatment. Check them out!
Feeling of freedom
New sense of self
Better relationships with friends and family
Experiencing life without panic attacks
Renewed interest in hobbies
Better physical and mental health
Better sleeping habits
Improved performance at work
If you believe you are suffering from a panic disorder, we urge you to not delay any longer in calling New Creation Treatment. Our compassionate team is standing by to help you reclaim your life. If you have any questions concerning our treatment options, please do not hesitate to contact us.
If someone you love is suffering from a panic disorder, one of the best things you could do for her is to tell her about the amazing opportunity for healing at New Creation Treatment.


text:
Tailor Made
Our tailor made holidays allow you the freedom to design your own winter holiday in some of our favourite destinations. They offer the flexibility for you to create a holiday with a pace, duration and content that you set for yourself.
Whilst we do hand pick and hand craft our itineraries using our firsthand knowledge of a destination and our local experts' experience, in some destinations there are simply so many exceptional activities we simply cannot pin down all of the variations to fit all tastes. As a result we work with our activity guides' weekly programme of activities, which provide guests with a veritable activity pick and mix.Read more
Effectively we provide you with a simple base on which to work. Three nights' accommodation in one of our specifically chosen accommodations - there are a range of log cabins, winter cottages, hotels and even the odd snow village and glass igloo to choose from. We include your flights to the destination, the airport transfers, half board and all of the winter equipment for your activities. We always work on a minimum stay of 3 nights as in our opinion anything less does not provide you with enough time to fully enjoy your experience.
To this mix you can add extra nights of accommodation to determine the duration of your holiday, so you can fit it around your own needs.
Lastly, you select activities from the comprehensive schedules that operate in each of our tailor made destinations. You can determine the focus of your stay whether it is to search for the Northern Lights, explore the landscape on cross country skis, or enjoy the exhilaration of snowmobiling and dog sledding. The choice is entirely yours and each member of your party can determine exactly how active they wish to be providing the ultimate amount of flexibility for your holiday and helping to ensure that everyone's needs are met.
If you need any advice/guidance to determine the activities that would be best suit you, then please contact one of our travel experts. They will be more than happy to use their own experiences to help tailor the perfect holiday for you. We do also recommend booking your activities at least 9 weeks before departure to avoid any disappointment.

subset: commoncrawl


text:
Well not really, but our turkey chicks have arrived – a little bit earlier than expected so Dad and Chris had to rush to put the finishing touches to the little brooding shed. We now have 50 of the little blighters – just Kelly Bronzes this year as no one seemed to want the Norfolks last year and the fun begins over again. They are so sweet now but it won't be long till they are causing us trouble all over again. It was really nice to catch up with Jason from Surrey Turkeys again when we picked up the chicks. I'm amazed by how the big hatcheries work. Jason ordered our chicks/poults from Kelly, they hatched on monday afternoon and by monday evening 250 of them were at Jasons farm, we then picked up our 50 from im. Apparently the Kelly hatcheries produced 100,000 chicks a week during their peek – that is just a crazy amount and I'm not really sure how I feel about it. Our 50 seem happy and healthy so far though and will get to be free range and have a nice life as will Jasons. We are reserving christmas bird already so let us know if you want any and we might be selling a few poults as well if anyone wanted a go at raising their own?
Our new piglets have settled in and are doing well, they are still really cute and seem to be getting lots of visitors. Lizzie is also back from her sojourn with Spot so now we wait to see if she is pregnant and if not then there might have be some hard decisions 😦
Sad times the other day when one of the laying ducks was taken by a fox in the middle of the day from the edge of the pond. The foxes seem to have had a good breeding season this year and there are teenage cubs everywhere. Its a bit of a worry. Chris is doing lots of weeing outside to try to put them off coming too close ( well that is his excuse anyway).
The pumpkin competition is coming on and some of the plants are looking really good – I can't wait to see if we really do get 100 weight or sumo sized pumpkins.
We are going to be having a number of evening events up at allotmore during august, a wine tasting, star gazing and Morro East evening – it should be fun so keep an eye on the website 🙂


text:
If there was an award for most excited facial expression on your wedding day, Kate would win. This gal could not stop grinning -- like over the moon, I can't believe this is happening, grinning. She and Ben were married last July at the Tennessee River Place, surrounded by family and friends that were equally as thrilled to see these two tie the knot. It was obvious that everyone there had been encouraged by, prayed for and loved on by this beautiful couple. And even though the weather put a damper (get it?) on their lawn-game reception, it didn't stop folks from celebrating. Also, fun fact : Kate and I communicated for about a month before we realized that her Ben and I went to elementary school together! #smallestworld
We really couldn't have asked for a better venue with the rain -- The Tennessee River had plenty of lovely balconies and alcoves which allowed us to enjoy natural light and stay dry at the same time. The only comment the two made about the rain was how nice it was to not be hot (Tennessee in July, remember). That's the kind of wonderful optimistic folks I get to work with.
Kate + Ben -- thank you so much for inviting me to document your beautiful wedding day. It was an honor to be a part of such an edifying experience. xo
Venue : Tennessee River Place
Hair : The Hair Lounge
Makeup : Sarah Thiry
Caterer : Clumpie's Icecream
Florist : Humphrey's Flow


text:
Tech Startups - Round table talk with President Grabar-Kitarovic
Get in touch
Howard Kennedy
Get in touch
Howard Kennedy
On 12 October 2016 I was fortunate enough to be invited to a roundtable discussion with the President of Croatia, Kolinda Grabar-Kitarovic. The President had just concluded her meetings with Theresa May and the Queen, and the President attended the roundtable discussion before appearing on a televised interview.
This event was hosted at Bloomberg's offices in London at Finsbury Square and the topic was tech start-ups and innovation in Croatia.
The discussion offered a unique perspective on how Croatia's growing technology scene is attracting the talents of young entrepreneurs. The topics discussed covered a diverse range of areas including public policy, education, legal and economic issues. Present at the meeting were international entrepreneurs, investors, capital management companies, company advisers and senior Croatian government policy makers.
The discussion was surprisingly open and transparent. Many of the issues were brought to the table through the government representatives and the President of Croatia.
There is an appetite for new businesses in Croatia but complex business laws and unappealing tax rates can deter many start-ups from setting up in Croatia. However there are many positives to setting up a business in Croatia including geographical benefits and access to hugely talented individuals.
One of the fundamentals that Croatia is fighting hard to improve is its education system. Croatia declared its independence in 1991, and before that it was under communist rule. They produce very talented individuals however many of them move to other European countries to further their education due to the issues with the education system. Many do not return and one of Croatia's aims is to make the country more tempting for young entrepreneurs and talented individuals to remain in Croatia.
One of the trends of Tech start-ups is that whilst they may begin life in Croatia, as they grow they move their business to Berlin and London and some eventually end up in Silicon Valley. This is a natural progression and many agree that this could not and, indeed, should not be stopped. However, Croatia would like to try to encourage more companies to start-ups there.
It was agreed by all that all governments need to realise the importance of start-ups. Many start-ups begin life at the lowest level however they can develop into multi-billion pound industries and this can contribute to a significant increase in a countries economic growth. Therefore it is essential that Start-ups are encouraged by governments all over the world.
Croatia President Kitarovic on U.K. Relations
Croatia President Kitarovic on U.K. Relations, Brexit https://t.co/187aUXjgkJ— BritishCroSociety (@BritCroSociety) October 13, 2016
Croatia President Kitarovic on U.K. Relations, Brexit https://t.co/mkIZ66iXod via @business— WAYNE T LOFTUS (@WAYNETLOFTUS) October 13, 2016
As a free user, you can follow Passle and like posts.
To repost this post to your own Passle blog, you will need to upgrade your account.
For plans and pricing, please contact our sales team at email@example.com


text:
Fortnite Free V bucks Generator Online : Introduction
Free V bucks in our Post Will Probably be divided in 2 Components, the First we will demonstrate to you just the way you can get free v bucks as a result of our website, and then we'll make a thorough demonstration of this sport" Fortnite" that can be found on PC, console and mobile.
Generator of Fornite That You Can Use
Our suggestion for cheat relies on A generator of internet source that we've developed in- house. Before obtaining it we advise you from viewing the video that is explanatory below to know the method to follow to receive your assets without needing anything. Be aware that this movie is a movie illustration which is appropriate for our generators. Click the button beneath the Video to get the generator.
Access into the generator
What's a generator of tools and How can this operate? This generator was invented in node.js to get functioned a flaw on the hosts of Epic Games. As a result of the defect we've got the chance to alter the amount of vbucks connected to your accounts and it of manner 100% free. Our generator of v-bucks is ensured without danger, we advise that you see the movie for cover nothing in any way! To utilize the C generator will be Very straightforward, it's sufficient for you to opt for the amount of vbucks you would like to create and then input the nickname of your sport accounts Fortnite Battle Royale and start the creation as in the movie over! After a Couple of moments your v-bucks will probably likely soon be Available in your accounts Fortnite prepared to be utilized for skins and skins! We'll never ask you For your password, the only thing we want is the nickname to locate you at the databases. Why provide this fortnite free v bucks generator? We discover the skins, carvings and other items suggested by Fortnite Battle Royale are very costly, 20$ to get a epidermis, 15$ for a walker, 10$ to the occurring of battle and I move. We would like to permit you to have as much free v bucks hack because you would like to have the ability to equip you without needing to take the card. The items in the store of Fortnite will not Not offer any benefit in this sport, all is just cosmetic and it's a really good option on the part of Epic Games of never getting made the match Pay to triumph. Is exactly what I hazard something to utilize your generator ? No opportunity, our generator is still imperceptible, once the creation of V-bucks the link to the game server is protected without a trace of the connection is stored. You can take advantage of several occasions for The exact identical accounts and also for accounts that are different. We're now the pioneer in the invention of generators of free tools and we need the very best for our customers. We'll never ask One to download an application Get your source or worse, since a few website do, request one to jailbreak your own smart phone.
Fornite free v bucks cheat and trick
Exactly why the v-bucks are helpful in Fortnite battle royale?
As a Result of this vbucks you'll power at a first Time consider the occurrence of battle that will make it possible for you to receive skins, skins and distinctive emotes in addition to for extra quests to have the ability to get the degree 100 more rapidly. You might even cover 100 V-bucks for Grow 1 amount of longer, why don't you appreciate it with these pre – free dollars that are in your disposal! All the 2 times You'll Have the Ability to Buy the Fresh skin of this store and also the Equip proudly for the following parties! Currently on Fornite V Bucks ps4 Battle Royale is your style of the person who will possess the most amazing skin to rejuvenate the enemies along with well-sure of their little dancing after having murdered an enemy for all the troller! Personally, I have generated over 55 000 V-bucks which let me provide me all of the items of the store since the start of the match!! It in stays to the day 20.450 however it needs to be enough to purchase me skins for a month or two!
Display of these Fornite games Fight Royale of Epic Games
Has the foundation Tower Defense at Sandbox style or you've got the option to construct structures to slow down the waves of enemies. You're able to draw these enemy to prevent they don't approach too prepared from the grounds you've constructed beforehand! The sport Fortnite v bucks free received really Bad notes about another test website as Gamekult or even JeuxVideo.com. Epic Games into su accept the Right choice at the ideal time in fast outgoing a style Battle Royale free.
Access into the generator
That's where it began, Fornite Became little by little that the mention in the design BR and little by little that the gamers of PlayerUnknown's Battlegrounds we combined the match into the airs of animation! Fornite Battle Royale into su s inflict Quickly as a result of its enhanced performance of the match unlike PUBG. In Conclusion, Fortnite is your Ideal Game Fight poker at that moment, the game style is quite effective, we expect to observe just how Epic Games will triumph to put themselves at the esport, however I believe that we'll be able to championships of insanity in light of the amounts of cash put astronomical accessible by the Creators" $100,000,000 of all cashprice".
About Fornite Game and it's History
It Might provide you with a corner however among the most Well-known matches On earth at this time is how to get free v bucks ps4,pc,xbox and ios. Fortnite is really a free-to-play match with an extremely humorous and bizarre storyline, a game that's been hugely successful in shifting out of the original intent to capitalize on a few of their greatest trends in video game titles. It is a scam but it worked! And today Fortnite has completely obliterated the match which created the genre famous. What is great is that it is very popular with adults because the slave as it's with teenagers who have enough the time to play anything else. Fortnite became that the 2018 video match with shocking amounts for the short period as it was in its present condition. And why don't you? There's not any reason to not perform with it. The Fortnite that's popular now Isn't the one which was Started last July. Created by Epic Games, the studio behind Gears of War," Fortnite was initially meant to be a survival match against a hordewhere players needed to work together in groups of four to collect resources and build structures to live in a hostile environment and repel hordes of zombies. It had been established and still exists at"Early Access"a video sport exit approach where programmers launch variations within an playable-but-not-finished country to have the ability to integrate player feedback whilst finishing the match. For some time, the very remarkable thing concerning Fortnite has been The studio which was growing itEpic had made large matches along with the tools which created them operate, not mild DIY games which came out from Early Access.
At precisely exactly the exact identical time, the next Historical Access game has been invading the entire planet in the instigation of a different but well-funded programmer: PlayerUnknown's Battlegrounds. It had been thought of as the very ideal edition of a sort of sport still modest but still rising, the Battle Royale. Inspired from the film of the exact identical title (as well as The Hunger Games ), Battlegrounds sets 100 players onto a plane with nothing but the clothing they have in their own backs and influence them onto an island filled with weapons and gear, demanding them to be the last one standing up. Battlegrounds was enjoyable but unfinished. He had an Inconsistent tone which seemed to adopt the punk aesthetic of anarchy however actually wished to turn into reality: he had a imperfect character that then turned into his true character, a rough draft, hardly coherent and ideal for contemporary video games: some moderate that desperately attempts to convince one that it's things to mention but seldom bother to denote them. In September of This past Year, Fortnite included a mode That has looted Battlegrounds, known as Fortnite: Battle Royale. Epic found it on consoles ( Battlegrounds was released on PC and just published on Xbox One in December 2017) and left it free. From January 2018, Fortnite was downloaded 40 million times all platforms.
While bear in mind that downloading a free sport and purchasing one isn't necessarily equal, which video game companies aren't always open on revenue amounts, 40 million is the sort of figures that could place Fortnite at the best 5 best matches of all time. However, Fortnite has also surpassed Battlegrounds at a more Tangible manner: on Twitch, the streaming game support which created Battle Royale games hot , Fortnite free v bucks hack is obviously the most watched sport (from now we write the lines, it's 235.137 audiences against 55.706 to get Battlegrounds ). It's grabbed the eye of all players and mainstream media since it functions better than Battlegrounds as well as as a free game accessible on several platforms ( it occurs on smart phone ), it creates a fantastic cannon fodder for a post on trends. Additionally play with there. But here is the main reason you need to play it Fortnite is Great since it indicates the video games are dumb. The Battlegrounds of playerUnknown is a match for Hardcore players. Here is actually the drawbar of the movie game, that judges one to want to conduct a couple kilometers in a treadmill to dismiss.
Fortnite: Battle Royale, out of its Pixar layout to the shameless repackaging of a match to trace the tendency embodied by the other, is strangely blunt in its own test of game titles and things they do nicely. All Fortnite free v bucks codes will to enhance the Battlegrounds formulation is really a concession to the wonderful ideals of contemporary video games which have zapped the temptations of their reptilian brain. Fortnite, unlike Battlegrounds, doesn't have multiple rotating vehicles or cards to requisition. On the contrary, it includes a bigger map that's been revived over the years together with constructions, labyrinths and biomes inserted within the previous six weeks to maintain a comfortable but new distance. He's generous on weapons in which Battlegrounds is stingy, physics is current but more hierarchical. Battlegrounds has its own Rangers firmly implanted in"Truth". The thing about Fortnite: Battle Royale is it Has been able to maintain the vital quality of the first game (which remains Accessible and is known as Save the planet, exclusively for players that are paid until This variant will even become free after in the year): the capacity to quickly Build structures that are basic with substances. It Appears almost Frivolous before a match's gamers attempt to outdo each other Smaller and smaller distance (that a"storm" starts to envelop the staircase at The start of each game and starts to limit the players into some little part Of the island following a couple of moments ). The duels include western to Fires when players build brick walls to fool Competitions and sniper tips. Doorways open . So, Don't miss the chance to dominate the game and get your Fortnite Free VBucks no human verification online here @ other90.com


text:
In a major setback to Tamil Nadu government, the Supreme Court on Thursday dismissed the petition urging the apex court to pass an interim order allowing Jallikattu before Saturday, reported News18. With the Supreme Court refusing to intervene, the 2014 ban on the traditional Tamil sport remains.
#BREAKING -- Setback for Tamil Nadu government - Supreme Court dismisses #Jallikattu plea, reports @ashokbagariya #JallikattuFight pic.twitter.com/nrmj2yBALT
— News18 (@CNNnews18) January 12, 2017
Meanwhile, reports suggested that the Tamil Nadu government requested the Centre to pass an ordinance on jallikattu before Pongal. The traditional bull-taming sport is played during the three-day harvest festival across the state.
#BREAKING -- Tamil Nadu Government want Central govt to pass the ordinance on #Jallikattu: TN Govt Sources to CNN-News18 #JallikattuFight pic.twitter.com/pWh4fugfF5 — News18 (@CNNnews18) January 12, 2017
The apex court commented that no one can force it to hasten the process of judgement, and said, it was "unfair to ask bench to pass an order", the report added.
Taking a measured approach, Environment minister Anil Dave told News18 the government will look into the Supreme Court order and then react.
#JallikattuFight -- Will look into the Supreme Court order and will react after that: Environment Minister Anil Dave to CNN-News18 pic.twitter.com/7I1wPeidwh
— News18 (@CNNnews18) January 12, 2017
Reacting to the verdict, AIADMK spokesperson CR Saraswarthi told News18 that the Tamil Nadu government will do whatever it can to allow Jallikattu to be played.
The DMK, while supporting a positive verdict on the traditional sport, said that it is disheartened by the apex court's decision and wanted the state government to act fast.
The Opposition party lashed out at Chief Minister O Panneerselvam for his statement on Jallikattu on Wednesday, calling it a "strategic mistake" and expected the chief minister to have been more circumspect in his statement.
DMK leader Kanimozhi, while urging the Centre to intervene, added that Tamil Nadu had not acted in time.
"The bulls used in Jallikattu are not hurt. they raised with a lot of love, like family. It is part of our culture. Why is Jallikatuu being singled out for animal cruelty? An elephant being kept in a temple can also be seen as animal cruelty, but no one says anything about that," News18 quoted her as saying.
Both, chief minister Panneerselvam as well as AIADMK supremo Sasikala had written letters to the centre urging them to allow Jallikattu during Pongal.
Urging the Centre to intervene by isuing an ordinance, Panneerselvam on Monday wrote a letter stating that the sport of Jallikattu is about bull taming and not harming the animal.
Panneerselvam, in his letter to the prime minister, said "considering the groundswell of sentiment and support for the conduct of Jallikattu all over Tamil Nadu, this is an issue on which the government of India must act with maximum despatch."
"Given that Pongal festival, which holds great importance to the people of Tamil Nadu, is less than a week away and Jallikattu is an integral part of the Pongal festivities, considering the urgency of the issue, Government of India should consider promulgating an ordinance removing the legal impediments, enabling the conduct of Jallikattu during Pongal, 2017," he said in the letter.
VK Sasikala on Wednesday wrote a letter to the prime minister reiterating the demand for an ordinance to allow the ancient sport.
"The ban on Jallikkattu has incensed the public of Tamil Nadu and the youth in particular, and all efforts have to be taken to revoke it," she had said.
This sporting event was "inextricably" linked to the rural, agrarian customs, practices and psyche of Tamils and also helped in conservation of native germplasm, since bulls with excellent physical attributes alone are reared for Jallikattu, she had noted in the letter.
Updated Date: Jan 12, 2017 13:46:38 IST


text:
Everyday Life as Art/
As I walk around the streets of different places in the world, I have realized what appears to be everyday life for the native dweller often seems original and unique to me as a visitor. However, I recently had that same experience in an all too familiar city and decided to take photos of my exploration.
A few days ago, I had the opportunity to join a friend for a lunch break. She introduced me to the Dekalb Market in Brooklyn. As soon as I walked up to the entrance of the market I was taken immediately in by the setting, which reminded me of an art installation in motion.
The storefronts that greeted us and created the market site were constructed from salvaged shipping containers. As we continued to enter the market site, a variety of delicious scents and music enticed us further. There were so many choices of cuisines to select from including vegetarian dishes, Italian rice balls, beer and wine, a bakery and much more.
As I sat at a picnic table with my friend to eat my food, I noticed beyond the Container Food Shops were small Retail Container Shops including an Etsy Artist Assembly shop, along with many other retail shops. Besides Container Shops wass a farming area for non-profit partners to provide urban agricultural workshops.
For a few moments of that day, I felt like I had been transported somewhere outside of the busy streets of Brooklyn. The design of the market felt like an art installation made up of a colorful collage of the salvaged container material stylized by each retail and food vendor, combined with scents of delicious food and people. It was small haven of an inspiring and refreshing vibe in an ever-bustling city.


text:
How do I contact Computer Planet support?
Our support teams are based in our UK based offices and are ready to assist you. Please ensure that you have your order number or PC serial number ready before contacting us.
E-Mail Help Desk
Our email helpdesk is the ideal way to get in touch with the relevant department at Computer Planet. Through our ticketing helpdesk you can make product queries, arrange a return and seek technical advice. If received during normal office hours, your ticket will usually be replied to within 1 hour. Those received during evenings or over the weekend will take around 24 hours to be replied to.
Click here to email our customer service and technical support team.
If you would prefer to email us directly please email email@example.com for customer services and technical support.
Frequently Asked Questions
Browse and search all our frequently asked questions to get the answer you need quickly.
Live Chat
Simply click the Live Chat icon at the bottom of your browser to instantly message any of our departments.
From the UK: 01925 873 400
International: +44 1925 873 400
Calls charged at standard rate, contact your service provider for more information.
Opening Times
E-Mail: Weekdays 7:00am – 6:00pm
Phones: Weekdays 9:30am – 5:00pm


text:
Jeff Beck took to the stage at London's Indigo2, An intimate little venue (2100 people) in the o2 center. The Imelda May band played a tune or two and were then joined, or rather, Imelda was swapped out for Jeff and the fun began (again) His signature sound filling the room, the crowd loving every bit of it. Jeff muttered "Ooops, I pressed the wrong button" at one point - strangely, I had just pressed the wrong button too - Did he put me off, or I him? Who can tell? UPDATE : This post was brought to you, literally, by the 3 Mobile, Mobile Broadband Device - Let's call it MiFi - Thanks to the guys at 3MobileBuzz, I can confirm that I would use it on a live deadline gig... One thing I will say, It seemed to start off rather slowly... The images not that large in this case, around 30 seconds upload time for each 600px wide image (72dpi) - This resolution isn't enough if you're shooting for anything worthwhile and you would need to spend a bit longer at your little Starbucks cafe table uploading if you were doing high res gear, but all in all the device performs very well.
Read more about the device and about 3Mobile Buzz here
Jeff Beck
The Stunning Imelda May
The "Chord'ial" Jeff Beck (Like what I did with that?!)
Imelda can finish this post...
A great little experiment - Thanks to the guys at 3 Mobile Buzz, Jeff Beck, Imelda May and Indigo2


text:
Product no. 106836_5055131701017
Replay CD: Simply Red: Stay
Replay CDs are a mixture of ex-retail, warehouse and privately collected stock that has been fully refurbished.
Duration (mins): 44.10
Genre: Rock/Pop|Pop
Disc 1
1 The World and You Tonight
2 So Not Over You
3 Stay
4 They Don't Know
5 Oh! What a Girl!
6 Good Times Have Done Me Wrong
7 Debris
8 Lady
9 Money TV
10 The Death of the Cool
11 Little Englander


text: For all of you looking for something fun to do, I would like to bring to your attention once again, our Sunny Patio Beer Days! Come and enjoy our beautiful patio, some delicious food and beer that will knock your socks off. This July we actually have 2 great breweries joining us, and ones that aren't your average everyday brews. Saturday July 12th, we have Pacific Brewing Laboratory- local and artisan, they are bringing in some big, tasty beer-Nautilus Hubiscus Saison anyone? So, you most definitely should come check it out. Next, on the 26th of July we have Headlands Brewing Company. Another neighboring brewery that will blow your mind with some delicious craft beer. YAY BEER! YAY SUMMER!


text:
We will be setting up a new feeding station tonight, where Sam suggested one. The homeowners have agreed to allow us to do this, and we're grateful to them.
Jeanne, who went on the track Thursday summed it up as follows:
It was a privilege to go on the track, to meet Sam and Salsa and watch them in action, and to learn from Lisa, who has lots of experience with dogs (and their people) through her work with Homeward Trails' rescues. It is quite exciting when Salsa picks up Sassafras's scent. What follows is a suspenseful adventure through some beautiful and upscale neighborhoods, thanks to Sassafras's champagne tastes. She, and consequently we, even made a stop at the Columbia Country Club. All of this has the added benefit, if you are a walker and explorer as I am, of great exercise, education, and interesting encounters with helpful people. The best part, though, is knowing that Sassafras has been seen, can be tracked, has food and water sources, and remains safe to be found and returned to her family.


text:
December 2016 Newsletter
Feature Articles
Tax Tips
QuickBooks Tips
2016 Tax Provisions for Individuals: A Review
Many of the tax changes affecting individuals and businesses for 2016 were related to the Protecting Americans from Tax Hikes Act of 2015 (PATH) that modified or made permanent numerous tax breaks (the so-called "tax extenders"). To further complicate matters, some provisions were only extended through 2016 and are set to expire at the end of this year while others were extended through 2019. With that in mind, here's what individuals and families need to know about tax provisions for 2016.
Personal Exemptions
The personal and dependent exemption for tax year 2016 is $4,050.
Standard Deductions
The standard deduction for married couples filing a joint return in 2016 is $12,600. For singles and married individuals filing separately, it is $6,300, and for heads of household the deduction is $9,300.
The additional standard deduction for blind people and senior citizens in 2016 is $1,250 for married individuals and $1,550 for singles and heads of household.
Income Tax Rates
In 2016 the top tax rate of 39.6 percent affects individuals whose income exceeds $415,051 ($466,951 for married taxpayers filing a joint return). Marginal tax rates for 2016–10, 15, 25, 28, 33 and 35 percent–remain the same as in prior years.
Due to inflation, tax-bracket thresholds increased for every filing status. For example, the taxable-income threshold separating the 15 percent bracket from the 25 percent bracket is $75,300 for a married couple filing a joint return.
Estate and Gift Taxes
In 2016 there is an exemption of $5.45 million per individual for estate, gift and generation-skipping taxes, with a top tax rate of 40 percent. The annual exclusion for gifts is $14,000.
Alternative Minimum Tax (AMT)
AMT exemption amounts were made permanent and indexed for inflation retroactive to 2012. In addition, non-refundable personal credits can now be used against the AMT.
For 2016, exemption amounts are $53,900 for single and head of household filers, $83,800 for married people filing jointly and for qualifying widows or widowers, and $41,900 for married people filing separately.
Marriage Penalty Relief
The basic standard deduction for a married couple filing jointly in 2016 is $12,600.
Pease and PEP (Personal Exemption Phaseout)
Pease (limitations on itemized deductions) and PEP (personal exemption phase-out) limitations were made permanent by ATRA (indexed for inflation) and affect taxpayers with income at or above $259,400 for single filers and $311,300 for married filing jointly in tax year 2016.
Flexible Spending Accounts (FSA)
Flexible Spending Accounts (FSAs) are limited to $2,550 per year in 2016 (same as 2015) and apply only to salary reduction contributions under a health FSA. The term "taxable year" as it applies to FSAs refers to the plan year of the cafeteria plan, which is typically the period during which salary reduction elections are made.
Specifically, in the case of a plan providing a grace period (which may be up to two months and 15 days), unused salary reduction contributions to the health FSA for plan years beginning in 2012 or later that are carried over into the grace period for that plan year will not count against the $2,550 limit for the subsequent plan year.
Further, employers may allow people to carry over into the next calendar year up to $500 in their accounts, but aren't required to do so.
Long Term Capital Gains
In 2016 taxpayers in the lower tax brackets (10 and 15 percent) pay zero percent on long-term capital gains. For taxpayers in the middle four tax brackets the rate is 15 percent and for taxpayers whose income is at or above $415,050 ($466,950 married filing jointly), the rate for both capital gains and dividends is capped at 20 percent.
Individuals – Tax Credits
Adoption Credit
In 2016 a nonrefundable (i.e. only those with a lax liability will benefit) credit of up to $13,460 is available for qualified adoption expenses for each eligible child.
Child and Dependent Care Credit
The child and dependent care tax credit was permanently extended for taxable years starting in 2013. If you pay someone to take care of your dependent (defined as being under the age of 13 at the end of the tax year or incapable of self-care) in order to work or look for work, you may qualify for a credit of up to $1,050 or 35 percent of $3,000 of eligible expenses.
For two or more qualifying dependents, you can claim up to 35 percent of $6,000 (or $2,100) of eligible expenses. For higher income earners the credit percentage is reduced, but not below 20 percent, regardless of the amount of adjusted gross income.
Child Tax Credit
For tax year 2016, the child tax credit is $1,000. A portion of the credit may be refundable, which means that you can claim the amount you are owed, even if you have no tax liability for the year. The credit is phased out for those with higher incomes.
Earned Income Tax Credit (EITC)
For tax year 2016, the maximum earned income tax credit (EITC) for low and moderate income workers and working families increased to $6,269 (up from $6,242 in 2015). The maximum income limit for the EITC increased to $53,505 (up from $53,267 in 2015) for married filing jointly. The credit varies by family size, filing status, and other factors, with the maximum credit going to joint filers with three or more qualifying children.
Individuals – Education Expenses
Coverdell Education Savings Account
You can contribute up to $2,000 a year to Coverdell savings accounts in 2016. These accounts can be used to offset the cost of elementary and secondary education, as well as post-secondary education.
American Opportunity Tax Credit
For 2016, the maximum American Opportunity Tax Credit that can be used to offset certain higher education expenses is $2,500 per student, although it is phased out beginning at $160,000 adjusted gross income for joint filers and $80,000 for other filers.
Employer-Provided Educational Assistance
In 2016, as an employee, you can exclude up to $5,250 of qualifying post-secondary and graduate education expenses that are reimbursed by your employer.
Lifetime Learning Credit
A credit of up to $2,000 is available for an unlimited number of years for certain costs of post-secondary or graduate courses or courses to acquire or improve your job skills. For 2016, the modified adjusted gross income threshold at which the lifetime learning credit begins to phase out is $108,000 for joint filers and $54,000 for singles and heads of household.
Student Loan Interest
In 2016 you can deduct up to $2,500 in student-loan interest as long as your modified adjusted gross income is less than $65,000 (single) or $130,000 (married filing jointly). The deduction is phased out at higher income levels. In addition, the deduction is claimed as an adjustment to income so you do not need to itemize your deductions.
Individuals – Retirement
Contribution Limits
For 2016, the elective deferral (contribution) limit for employees who participate in 401(k), 403(b), most 457 plans, and the federal government's Thrift Savings Plan is $18,000 (same as 2015). For persons age 50 or older in 2016, the limit is $24,000 ($6,000 catch-up contribution). Contribution limits for SIMPLE plans remain at $12,500 (same as 2015) for persons under age 50 and $15,500 for anyone age 50 or older in 2016. The maximum compensation used to determine contributions increased to $265,000.
Saver's Credit
In 2016, the adjusted gross income limit for the saver's credit (also known as the retirement savings contributions credit) for low-and-moderate-income workers is $61,500 for married couples filing jointly, $46,125 for heads of household, and $30,750 for married individuals filing separately and for singles.
Please call if you need help understanding which deductions and tax credits you are entitled to.
2016 Recap: Tax Provisions for Businesses
Whether you file as a corporation or sole proprietor here's what business owners need to know about tax changes for 2016.
Standard Mileage Rates
The standard mileage rates in 2016 are as follows: 54 cents per business mile driven, 19 cents per mile driven for medical or moving purposes, and 14 cents per mile driven in service of charitable organizations.
Health Care Tax Credit for Small Businesses
Small business employers who pay at least half the premiums for single health insurance coverage for their employees may be eligible for the Small Business Health Care Tax Credit as long as they employ fewer than the equivalent of 25 full-time workers and average annual wages do not exceed $52,000 (adjusted annually for inflation) in 2016.
In 2016 (as in 2015 and 2014), the tax credit is worth up to 50 percent of your contribution toward employees' premium costs (up to 35 percent for tax-exempt employers). For tax years 2010 through 2013, the maximum credit was 35 percent for small business employers and 25 percent for small tax-exempt employers such as charities.
Section 179 Expensing and Depreciation
The Section 179 expense deduction was made permanent at $500,000 by the Protecting Americans from Tax Hikes Act of 2015 (PATH). For equipment purchases, the maximum deduction is $500,000 of the first $2.01 million of qualifying equipment placed in service during the current tax year. The deduction is phased out dollar for dollar on amounts exceeding the $2 million threshold amount (indexed for inflation) and eliminated above amounts exceeding $2.5 million. In addition, Section 179 is now indexed to inflation in increments of $10,000 for future tax years.
The 50 percent bonus depreciation has been extended through 2019. Businesses are able to depreciate 50 percent of the cost of equipment acquired and placed in service during 2015, 2016 and 2017. However, the bonus depreciation is reduced to 40 percent in 2018 and 30 percent in 2019. The standard business depreciation amount is 24 cents per mile.
Please call if you have any questions about Section 179 expensing and the bonus depreciation.
Work Opportunity Tax Credit (WOTC)
Extended through 2019, the Work Opportunity Tax Credit has been modified and enhanced for employers who hire long-term unemployed individuals (unemployed for 27 weeks or more) and is generally equal to 40 percent of the first $6,000 of wages paid to a new hire. Please call if you have any questions about the Work Opportunity Tax Credit.
SIMPLE IRA Plan Contributions
Contribution limits for SIMPLE IRA plans increased to $12,500 for persons under age 50 and $15,500 for persons age 50 or older in 2016. The maximum compensation used to determine contributions increases to $265,000.
Please contact the office if you need help understanding which deductions and tax credits you are entitled to.
Employee or Independent Contractor–Which is it?
If you hire someone for a long-term, full-time project or a series of projects that are likely to last for an extended period, you must pay special attention to the difference between independent contractors and employees.
Why It Matters
The Internal Revenue Service and state regulators scrutinize the distinction between employees and independent contractors because many business owners try to categorize as many of their workers as possible as independent contractors rather than as employees. They do this because independent contractors are not covered by unemployment and workers' compensation, or by federal and state wage, hour, anti-discrimination, and labor laws. In addition, businesses do not have to pay federal payroll taxes on amounts paid to independent contractors.
Caution: If you incorrectly classify an employee as an independent contractor, you can be held liable for employment taxes for that worker, plus a penalty.
The Difference Between Employees and Independent Contractors
Independent Contractors are individuals who contract with a business to perform a specific project or set of projects. You, the payer, have the right to control or direct only the result of the work done by an independent contractor, and not the means and methods of accomplishing the result.
Example: Sam Smith, an electrician, submitted a bid of $6,400 to a housing complex for electrical work. Per the terms of his contract, every two weeks for the next 10 weeks, he is to receive a payment of $1,280. This is not considered payment by the hour. Even if he works more or less than 400 hours to complete the work, Sam will still receive $6,400. He also performs additional electrical installations under contracts with other companies that he obtained through advertisements. Sam Smith is an independent contractor.
Note: Labor laws vary by state. Please call if you have specific questions.
Employees provide work in an ongoing, structured basis. In general, anyone who performs services for you is your employee if you can control what will be done and how it will be done. A worker is still considered an employee even when you give them freedom of action. What matters is that you have the right to control the details of how the services are performed.
Example: Sally Jones is a salesperson employed on a full-time basis by Rob Robinson, an auto dealer. She works 6 days a week and is on duty in Rob's showroom on certain assigned days and times. She appraises trade-ins, but her appraisals are subject to the sales manager's approval. Lists of prospective customers belong to the dealer. She has to develop leads and report results to the sales manager. Because of her experience, she requires only minimal assistance in closing and financing sales and in other phases of her work. She is paid a commission and is eligible for prizes and bonuses offered by Rob. Rob also pays the cost of health insurance and group term life insurance for Sally. Sally Jones is an employee of Rob Robinson.
Independent Contractor Qualification Checklist
The IRS, workers' compensation boards, unemployment compensation boards, federal agencies, and even courts all have slightly different definitions of what an independent contractor is though their means of categorizing workers as independent contractors are similar.
One of the most prevalent approaches used to categorize a worker as either an employee or independent contractor is the analysis created by the IRS, which considers the following:
- What instructions the employer gives the worker about when, where, and how to work. The more specific the instructions and the more control exercised, the more likely the worker will be considered an employee.
- What training the employer gives the worker. Independent contractors generally do not receive training from an employer.
- The extent to which the worker has business expenses that are not reimbursed. Independent contractors are more likely to have unreimbursed expenses.
- The extent of the worker's investment in the worker's own business. Independent contractors typically invest their own money in equipment or facilities.
- The extent to which the worker makes services available to other employers. Independent contractors are more likely to make their services available to other employers.
- How the business pays the worker. An employee is generally paid by the hour, week, or month. An independent contractor is usually paid by the job.
- The extent to which the worker can make a profit or incur a loss. An independent contractor can make a profit or loss, but an employee does not.
- Whether there are written contracts describing the relationship the parties intended to create. Independent contractors generally sign written contracts stating that they are independent contractors and setting forth the terms of their employment.
- Whether the business provides the worker with employee benefits, such as insurance, a pension plan, vacation pay, or sick pay. Independent contractors generally do not get benefits.
- The terms of the working relationship. An employee generally is employed at will (meaning the relationship can be terminated by either party at any time). An independent contractor is usually hired for a set period.
- Whether the worker's services are a key aspect of the company's regular business. If the services are necessary for regular business activity, it is more likely that the employer has the right to direct and control the worker's activities. The more control an employer exerts over a worker, the more likely it is that the worker will be considered an employee.
Minimize the Risk of Misclassification
If you misclassify an employee as an independent contractor, you may end up before a state taxing authority or the IRS.
Sometimes the issue comes up when a terminated worker files for unemployment benefits and it's unclear whether the worker was an independent contractor or employee. The filing can trigger state or federal investigations that can cost many thousands of dollars to defend, even if you successfully fight the challenge.
There are ways to reduce the risk of an investigation or challenge by a state or federal authority. At a minimum, you should:
- Familiarize yourself with the rules. Ignorance of the rules is not a legitimate defense. Knowledge of the rules will allow you to structure and carefully manage your relationships with your workers to minimize risk.
- Document relationships with your workers and vendors. Although it won't always save you, it helps to have a written contract stating the terms of employment.
If you have any questions about how to classify workers, please call.
Understanding the Net Investment Income Tax
One of the most significant tax changes affecting higher income taxpayers was the Net Investment Income Tax that went into effect on January 1, 2013. While it tends to affect wealthier individuals most often, in certain circumstances, it can also affect moderate income taxpayers whose income increases significantly in a given tax year. Here's what you need to know:
What is the Net Investment Income Tax?
The Net Investment Income Tax (NIIT) is a 3.8 percent tax on certain net investment income of individuals, estates, and trusts with income above statutory threshold amounts, referred to as modified adjusted gross income or MAGI.
What is Included in Net Investment Income?
In general, investment income includes, but is not limited to interest, dividends, capital gains, rental and royalty income, nonqualified annuities, income from businesses involved in trading of financial instruments or commodities, and passive business activities such as rental income or income derived from royalties.
What is Not Included in Net Investment Income?
Wages, unemployment compensation; operating income from a nonpassive business, Social Security Benefits, alimony, tax-exempt interest, self-employment income, Alaska Permanent Fund Dividends, and distributions from certain Qualified Plans are not included in net investment income.
Individuals with MAGI of $250,000 (married filing jointly) or $200,000 for single filers are taxed at a flat rate of 3.8 percent on investment income such as dividends, taxable interest, rents, royalties, certain income from trading commodities, taxable income from investment annuities, REITs and master limited partnerships, and long and short-term capital gains.
The NIIT is a flat rate tax that is paid in addition to other taxes owed, and threshold amounts are not indexed for inflation.
Non-resident aliens are not subject to the NIIT; however, if a non-resident alien is married to a US citizen and is planning to file as a resident alien for the purposes of filing married jointly, there are special rules. Please call if you have any questions.
Investment income is generally not subject to withholding, so NIIT is going to affect your tax liability for the 2016 tax year. In addition, even lower income taxpayers not meeting the threshold amounts may be subject to NIIT if they receive a windfall such as a one-time sale of assets that bumps their MAGI up high enough to be subject to the NIIT.
Strategies to Minimize NIIT
Tax planning is crucial–for this year as well as next. If you are anticipating a windfall this tax year or next, there are a number of strategies that you could use to minimize your MAGI and reduce or possibly eliminate tax liability when you file your tax return. These include but are not limited to:
- Rental Real Estate (depreciation deductions)
- Installment sales (including figuring out the best timing for sale)
- Roth conversions
- Charitable donations
- Tax-deferred annuities
- Municipal bonds
Sale of a Home
The Net Investment Income Tax does not apply to any amount of gain that is excluded from gross income for regular income tax purposes ($250,000 for single filers and $500,000 for a married couple) on the sale of a principal residence from gross income for regular income tax purposes. In other words, only the taxable part of any gain on the sale of a home has the potential to be subject to NIIT, providing the taxpayer is over the MAGI threshold amount.
Estates and Trusts Affected
Estates and Trusts are subject to NIIT if they have undistributed net investment income and also have adjusted gross income over the dollar amount at which the highest tax bracket for an estate or trust begins for such taxable year. In 2016, this threshold amount is $12,400.
Special rules apply for certain unique types of trusts such a Charitable Remainder Trusts and Electing Small Business Trusts, and some trusts, including "Grantor Trusts" and Real Estate Investment Trusts (REIT) are not subject to the NIIT.
Please note, however, that non-qualified dividends generated by investments in a REIT that are taxed at ordinary tax rates may be subject to the Net Investment Income Tax.
Questions? If you need guidance on the NIIT and estates and trusts, help is just a phone call away.
Reporting and Paying the Net Investment Income Tax
Individual taxpayers should report (and pay) the tax on Form 1040. Estates and Trusts report (and pay) the tax on Form 1041.
Individuals, estates, and trusts that expect to be pay estimated taxes in 2016 or thereafter should adjust their income tax withholding or estimated payments to account for the tax increase in order to avoid underpayment penalties. For employed individuals, the NIIT is not withheld from wages; however, you may request that additional income tax be withheld.
Wondering how the Net Investment Income Tax affects you? Give the office a call today and find out.
Choosing a Retirement Destination
With health care, housing, food, and transportation costs increasing every year, many retirees on fixed incomes wonder how they can stretch their dollars even further. One solution is to move to another state where income taxes are lower than the one they currently reside in.
But some retirees may be in for a surprise. While federal tax rates are the same in every state, retirees may find that even if they move to a state with no income tax, there may be additional taxes they're liable for including sales taxes, excise taxes, inheritance and estate taxes, income taxes, intangible taxes, and property taxes.
In addition, states tax different retirement benefits differently. Retirees may have several types of retirements benefits such as pensions, social security, retirement plan distributions (which may or not be taxed by a particular state), and additional income from a job if they continue to work in order to supplement their retirement income.
If you're thinking about moving to a different state when you retire, here are five things to consider before you make that move.
1. Income Tax Rates
Retirees planning to work part-time in addition to receiving retirement benefits should keep in mind that those earnings may be subject to state tax in certain states, as well as federal income tax if your combined income (individual) is more than $25,000. Combined income is defined as your adjusted gross income + Nontaxable interest plus 1/2 of your Social Security benefits. If you file a joint return, you may have to pay taxes if you and your spouse have a combined income that is more than $32,000. If you see this scenario in your future, it may be in your best interest to consider a state with low income tax rates (Pennsylvania, Arizona, or New Mexico for instance) or no income tax such as Florida, Nevada, Alaska, or Washington state.
2. Income Tax on Retirement Income
Income tax on pension income varies for each state. Some states, including Pennsylvania and Mississippi, do not tax it at all. In other states a portion of pension income is exempt, and still other states tax pension income in its entirety. Remember however, that state tax laws, like federal tax laws are always changing. Call if you have any questions about tax law changes in your state.
3. Tax on Social Security
In 2016, thirteen states tax social security income in addition to taxing social security income at the federal level. Among them are Colorado, Connecticut, Montana, New Mexico, Vermont, and West Virginia.
4. State and Local Property Taxes
Despite a decline in property values, property taxes have not decreased for most homeowners. Some states however, offer property tax exemptions to retirees who are homeowners and renters. Again, this varies by individual state. Please consult us if you have any questions about your state or the state you are planning to move to.
5. State and Local Sales Taxes
State and local sales taxes may or may not be a factor in the overall decision about where you decide to retire, but keep in mind that only five states, Alaska, Delaware, Montana, New Hampshire, and Oregon do not impose any sales or use tax.
6. Estate Taxes
Estate tax may or may not matter, depending on your estate and whether you care about what happens to your estate after you die. Like other state taxes, estate tax varies depending on which state you reside in. In eighteen states, there is a tax on estates below the federal threshold amount ($5.45 million in 2016, increasing to $5.50 million in 2017). Two states, Delaware and Hawaii use the same threshold amount as the IRS when figuring federal estate tax, and many states have no estate tax whatsoever including North Carolina (repealed in 2013), Kansas, Oklahoma, and Arizona.
So what's the bottom line? When it comes to retirees, relocating, and taxes there are a number of factors to consider–including the overall tax burden. And, as you've read here, not all states are created equal. If you're thinking about retiring to another state, please consult us first. We'll help you figure out which state is best for your particular circumstances.
Reminder: College Tax Credits for 2016
With another school year in full swing, now is a good time for parents and students to see if they qualify for either of two college tax credits or other education-related tax benefits when they file their 2016 federal income tax returns next year.
American Opportunity Tax Credit or Lifetime Learning Credit. In general, the American Opportunity Tax Credit or Lifetime Learning Credit is available to taxpayers who pay qualifying expenses for an eligible student. Eligible students include the taxpayer, spouse, and dependents. The American Opportunity Tax Credit provides a credit for each eligible student, while the Lifetime Learning Credit provides a maximum credit per tax return.
Though a taxpayer often qualifies for both of these credits, he or she can only claim one of them for a particular student in a particular year. To claim these credits on their tax return, the taxpayer must file Form 1040 or 1040A and complete Form 8863, Education Credits.
The credits apply to eligible students enrolled in an eligible college, university or vocational school, including both nonprofit and for-profit institutions. The credits are subject to income limits that could reduce the amount taxpayers can claim on their tax return.
Normally, a student will receive a Form 1098-T from their institution by Jan. 31, 2017. This form shows information about tuition paid or billed along with other information. However, amounts shown on this form may differ from amounts taxpayers are eligible to claim for these tax credits.
Many of those eligible for the American Opportunity Tax Credit qualify for the maximum annual credit of $2,500 per student. Students can claim this credit for qualified education expenses paid during the entire tax year for a certain number of years:
- The credit is only available for four tax years per eligible student.
- The credit is available only if the student has not completed the first four years of post-secondary education before 2016.
Here are some more key features of the credit:
- Qualified education expenses are amounts paid for tuition, fees and other related expenses for an eligible student. Other expenses, such as room and board, are not qualified expenses.
- The credit equals 100 percent of the first $2,000 spent and 25 percent of the next $2,000. That means the full $2,500 credit may be available to a taxpayer who pays $4,000 or more in qualified expenses for an eligible student.
- Forty percent of the American Opportunity Tax Credit is refundable. This means that even people who owe no tax can get a payment of up to $1,000 for each eligible student.
- The full credit can only be claimed by taxpayers whose modified adjusted gross income (MAGI) is $80,000 or less. For married couples filing a joint return, the limit is $160,000. The credit is phased out for taxpayers with incomes above these levels. No credit can be claimed by joint filers whose MAGI is $180,000 or more and singles, heads of household and some widows and widowers whose MAGI is $90,000 or more.
Lifetime Learning Credit. The Lifetime Learning Credit of up to $2,000 per tax return is available for both graduate and undergraduate students. Unlike the American Opportunity Tax Credit, the limit on the Lifetime Learning Credit applies to each tax return, rather than to each student. Also, the Lifetime Learning Credit does not provide a benefit to people who owe no tax.
Though the half-time student requirement does not apply to the lifetime learning credit, the course of study must be either part of a post-secondary degree program or taken by the student to maintain or improve job skills. Other features of the credit include:
- Tuition and fees required for enrollment or attendance qualify as do other fees required for the course. Additional expenses do not.
- The credit equals 20 percent of the amount spent on eligible expenses across all students on the return. That means the full $2,000 credit is only available to a taxpayer who pays $10,000 or more in qualifying tuition and fees and has sufficient tax liability.
- Income limits are lower than under the American Opportunity Tax Credit. For 2016, the full credit can be claimed by taxpayers whose MAGI is $55,000 or less. For married couples filing a joint return, the limit is $111,000. The credit is phased out for taxpayers with incomes above these levels. No credit can be claimed by joint filers whose MAGI is $131,000 or more and singles, heads of household and some widows and widowers whose MAGI is $65,000 or more.
Eligible parents and students can get the benefit of these credits during the year by having less tax taken out of their paychecks. They can do this by filling out a new Form W-4 with their employer to claim additional withholding allowances.
There are a variety of other education-related tax benefits that can help many taxpayers. They include:
- Scholarship and fellowship grants–generally tax-free if used to pay for tuition, required enrollment fees, books and other course materials, but taxable if used for room, board, research, travel or other expenses.
- Tuition and fees deduction claimed on Form 8917–for some, a worthwhile alternative to the American Opportunity Tax Credit or Lifetime Learning Credit.
- Student loan interest deduction of up to $2,500 per year.
- Savings bonds used to pay for college–though income limits apply, interest is usually tax-free if bonds were purchased after 1989 by a taxpayer who, at time of purchase, was at least 24 years old.
- Qualified tuition programs, also called 529 plans, used by many families to prepay or save for a child's college education.
Taxpayers with qualifying children who are students up to age 24 may be able to claim a dependent exemption and the Earned Income Tax Credit.
If you have any questions about college tax credits, don't hesitate to call.
Take Retirement Plan Distributions by December 31
Taxpayers born before July 1, 1946, generally must receive payments from their individual retirement arrangements (IRAs) and workplace retirement plans by December 31.
Known as required minimum distributions (RMDs), typically these distributions must be made by the end of the tax year, in this case, 2016. The required distribution rules apply to owners of traditional, Simplified Employee Pension (SEP) and Savings Incentive Match Plans for Employees (SIMPLE) IRAs but not Roth IRAs while the original owner is alive. They also apply to participants in various workplace retirement plans, including 401(k), 403(b) and 457(b) plans.
An IRA trustee must either report the amount of the RMD to the IRA owner or offer to calculate it for the owner. Often, the trustee shows the RMD amount on Form 5498 in Box 12b. For a 2016 RMD, this amount is on the 2015 Form 5498 normally issued to the owner during January 2016.
A special rule allows first-year recipients of these payments, those who reached age 70 1/2 during 2016, to wait until as late as April 1, 2017, to receive their first RMDs. What this means that those born after June 30, 1945, and before July 1, 1946, are eligible. The advantage of this special rule is that although payments made to these taxpayers in early 2017 can be counted toward their 2016 RMD, they are taxable in 2017.
The special April 1 deadline only applies to the RMD for the first year. For all subsequent years, the RMD must be made by December 31. So, for example, a taxpayer who turned 70 1/2 in 2015 (born after June 30, 1944, and before July 1, 1945) and received the first RMD (for 2015) on April 1, 2016, must still receive a second RMD (for 2016) by December 31, 2016.
The RMD for 2016 is based on the taxpayer's life expectancy on December 31, 2016, and their account balance on December 31, 2015. The trustee reports the year-end account value to the IRA owner on Form 5498 in Box 5. For most taxpayers, the RMD is based on Table III (Uniform Lifetime Table) in IRS Publication 590-B. For a taxpayer who turned 72 in 2016, the required distribution would be based on a life expectancy of 25.6 years. A separate table, Table II, applies to a taxpayer whose spouse is more than ten years younger and is the taxpayer's only beneficiary. If you need assistance with this, don't hesitate to call.
Though the RMD rules are mandatory for all owners of traditional, SEP and SIMPLE IRAs and participants in workplace retirement plans, some people in workplace plans can wait longer to receive their RMDs. Usually, employees who are still working can, if their plan allows, wait until April 1 of the year after they retire to start receiving these distributions; however, there may be a tax on excess accumulations. Employees of public schools and certain tax-exempt organizations with 403(b) plan accruals before 1987 should check with their employer, plan administrator or provider to see how to treat these accruals.
For more information on RMDs, please call.
Plan now to take Advantage of Health FSAs in 2017
FSAs provide employees a way to use tax-free dollars to pay medical expenses not covered by other health plans. Because eligible employees need to decide how much to contribute through payroll deductions before the plan year begins, now is when many employers are offering employees the option to participate during the 2017 plan year.
Interested employees who wish to contribute to an FSA during the new year must make this choice again for 2017, even if they contributed in 2016. Self-employed individuals are not eligible.
An employee who chooses to participate can contribute up to $2,600 during the 2017 plan year (up from $2,550 in 2016). Amounts contributed are not subject to federal income tax, Social Security tax or Medicare tax. If the plan allows, the employer may also contribute to an employee's FSA.
Throughout the year, employees can then use funds to pay qualified medical expenses not covered by their health plan, including co-pays, deductibles and a variety of medical products and services ranging from dental and vision care to eyeglasses and hearing aids. Interested employees should check with their employer for details about eligible expenses and claim procedures.
Under the use or lose provision, participating employees often must incur eligible expenses by the end of the plan year, or forfeit any unspent amounts. But under a special rule, employers may, if they choose, offer participating employees more time through either the carryover option or the grace period option.
Under the carryover option, an employee can carry over up to $500 of unused funds to the following plan year–for example, an employee with $500 of unspent funds at the end of 2017 would still have those funds available to use in 2018. Under the grace period option, an employee has until 2 1/2 months after the end of the plan year to incur eligible expenses–for example, March 15, 2018, for a plan year ending on Dec. 31, 2017. Employers can offer either option, but not both, or none at all.
Employers are not required to offer FSAs. Accordingly, interested employees should check with their employer to see if they offer an FSA. Please call if you have any questions about how FSA contributions affect your taxes.
Retirement Contributions Limits Announced for 2017
Cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2017 have been announced by the IRS. Here are the highlights:
In general, income ranges for determining eligibility to make deductible contributions to traditional Individual Retirement Arrangements (IRAs), to contribute to Roth IRAs, and to claim the saver's credit all increased for 2017. Contribution limits for SIMPLE retirement accounts for self-employed persons remains unchanged at $12,500.
Traditional IRAs
Taxpayers can deduct contributions to a traditional IRA if they meet certain conditions; however, if during the year either the taxpayer or their spouse was covered by a retirement plan at work, the deduction may be reduced, or phased out, until it is eliminated, depending on filing status and income. If neither the taxpayer nor their spouse is covered by a retirement plan at work, the phase-outs of the deduction do not apply. Here are the phase-out ranges for 2017:
- For single taxpayers covered by a workplace retirement plan, the phase-out range is $62,000 to $72,000, up from $61,000 to $71,000.
- For married couples filing jointly, where the spouse making the IRA contribution is covered by a workplace retirement plan, the phase-out range is $99,000 to $119,000, up from $98,000 to $118,000.
- For an IRA contributor who is not covered by a workplace retirement plan and is married to someone who is covered, the deduction is phased out if the couple's income is between $186,000 and $196,000, up from $184,000 and $194,000.
- For a married individual filing a separate return who is covered by a workplace retirement plan, the phase-out range is not subject to an annual cost-of-living adjustment and remains $0 to $10,000.
Roth IRAs
The income phase-out range for taxpayers making contributions to a Roth IRA is $118,000 to $133,000 for singles and heads of household, up from $117,000 to $132,000. For married couples filing jointly, the income phase-out range is $186,000 to $196,000, up from $184,000 to $194,000. The phase-out range for a married individual filing a separate return who makes contributions to a Roth IRA is not subject to an annual cost-of-living adjustment and remains $0 to $10,000.
Saver's Credit
The income limit for the saver's credit (also known as the retirement savings contributions credit) for low- and moderate-income workers is $62,000 for married couples filing jointly, up from $61,500; $46,500 for heads of household, up from $46,125; and $31,000 for singles and married individuals filing separately, up from $30,750.
Limitations that remain unchanged from 2016
- The contribution limit for employees who participate in 401(k), 403(b), most 457 plans, and the federal government's Thrift Savings Plan remains unchanged at $18,000.
- The catch-up contribution limit for employees aged 50 and over who participate in 401(k), 403(b), most 457 plans, and the federal government's Thrift Savings Plan remains unchanged at $6,000.
- The limit on annual contributions to an IRA remains unchanged at $5,500. The additional catch-up contribution limit for individuals aged 50 and over is not subject to an annual cost-of-living adjustment and remains $1,000.
If you have any questions about retirement contributions or pension plans, don't hesitate to contact the office.
Seasonal Workers and the Health Care Law
Businesses often need to hire workers on a seasonal or part-time basis. For example, some businesses may need seasonal help for holidays, harvest seasons, commercial fishing, or sporting events. Whether you are getting paid or paying someone else, questions often arise over whether these seasonal workers affect employers with regard to the Affordable Care Act (ACA).
For the purposes of the Affordable Care Act the size of an employer is determined by the number of employees. As such, employer-offered benefits, opportunities, and requirements are dependent upon your organization's size and the applicable rules. For instance, if you have at least 50 full-time employees, including full-time equivalent employees, on average during the prior year, you are an ALE (Applicable Large Employer) for the current calendar year.
If you hire seasonal or holiday workers, you should know how these employees are counted under the health care law:
A seasonal worker is generally defined for this purpose as an employee who performs labor or services on a seasonal basis, generally for not more than four months (or 120 days). Retail workers employed exclusively during holiday seasons, for example, are seasonal workers.
In contrast, a seasonal employee is an employee who is hired into a position for which the customary annual employment is six months or less, where the term "customary employment" refers to an employee who typically works each calendar year in approximately the same part of the year, such as summer or winter.
The terms seasonal worker and seasonal employee are both used in the employer shared responsibility provisions but in two different contexts. Only the term seasonal worker is relevant for determining whether an employer is an applicable large employer subject to the employer shared responsibility provisions; however, there is an exception for seasonal workers:
Exception: If your workforce exceeds 50 full-time employees for 120 days or fewer during a calendar year, and the employees in excess of 50 during that period were seasonal workers, your organization is not considered an ALE.
For additional information on hiring seasonal workers and how it affects the employer shared responsibility provisions please contact the office.
Creating Reports in QuickBooks, Part 2
QuickBooks is a faster, safer, and more accurate method of doing your bookkeeping than using a manual system is. Still, you may occasionally tire of your daily tasks and wonder what all of these forms and records mean in terms of your overall financial health–and how to create the reports that go along with them.
The actual mechanics of creating reports in QuickBooks are fairly straightforward. You can go to the Report Center, make a selection, maybe change the date range, and voila! Your company's related data appears in neat rows and columns.
Figure 1: You may be able to get some of the information you need by simply changing the date range on a QuickBooks report.
But perhaps you to see different columns than what QuickBooks' report templates include. Furthermore, you might want to filter your output for more meaningful, targeted analysis. Some of QuickBooks' reports–particularly those included in the categories Company & Financial and Accountant & Taxes–can be a little advanced for the average small businessperson with little bookkeeping experience. Yes, they're easy to run, but they are also difficult to understand so you may need the assistance of a professional.
We strongly encourage you to let an experienced QuickBooks professional run these more complex reports, such as the Balance Sheet, for you on a regular (monthly or quarterly) basis. Balance sheets provide valuable insight when making critical business decisions.
But don't be discouraged from working with QuickBooks' reports on your own either. Some of the easier reports are A/R Aging Detail (to keep an eye on past-due payments) and Unpaid Bills Detail (to see where you stand with your own financial obligations).
Make Reports Yours
Sometimes, QuickBooks' own report output is a bit too broad for your needs. So the program provides sophisticated customization options. You can work with these to narrow down and shape the data that appears in your reports.
First, columns. Building reports from scratch would be too time-consuming and frustrating for you to do all of the time. And it's unnecessary since QuickBooks provides templates for its reports, sets of columns and data filters that would serve some businesses well, but which can be modified by each user.
Try this. Open the Profit & Loss Detail report and click on the Customize Report button in the upper left corner. You will see that the Modify Report window opens.
Figure 2: QuickBooks lets you modify the columns that appear in reports.
The Display tab should be highlighted. Change the Report Date Range if necessary by clicking on the down arrow to the right of the Dates field. You can also create your own custom date range by deleting the dates in the From and To fields and entering new ones, or by clicking on the small calendar icons and clicking on the desired dates.
Warning: Do you understand the difference between running reports as either Accrual or Cash? This is important. If you don't, please call the office to go over some basic report concepts.
It's easy to change the default columns that appear in reports. You can either enter a column label in the Search Columns box or scroll down the list of all possible labels. Click in the space in front of the ones you want to include, and click on existing check marks if you want to remove those labels. You can also designate a sort order, either Ascending or Descending.
If you want to work with the Advanced options, or if you come across a Display screen that puzzles you (depending on the report, you may have some complex choices). Please call for assistance if you need it.
Figure 3: QuickBooks report Filters screen
When you're done here, click on the Filters tab. This is a powerful element of QuickBooks report customization. You can limit your report output to data that meet certain criteria. In the image above, for example, you can tell QuickBooks which subset of Accounts should be included. Click on the Billing Status filter, and you can limit the results to Any, Not Billable, Unbilled, or Billed. You get the idea.
You can apply multiple filters to a report. Every one that you select will appear in the list under Current Filter Choices.
The Header/Footer and Fonts & Numbers tabs are primarily cosmetic options you can explore on your own, but as you can see from this brief overview there are many ways to use QuickBooks reports as is or customized for your particular situation. We recommend that you work with reports regularly, both on your own and with a QuickBooks professional. The insight they provide can help your company grow and flourish instead of just getting by.
Tax Due Dates for December 2016
December 12
Employees who work for tips – If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15
Corporations – Deposit the fourth installment of estimated income tax for 2016. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.
Employers Social Security, Medicare, and withheld income tax – If the monthly deposit rule applies, deposit the tax for payments in November.
Employers Nonpayroll withholding – If the monthly deposit rule applies, deposit the tax for payments in November.
Copyright © 2018 All materials contained in this document are protected by U.S. and international copyright laws. All other trade names, trademarks, registered trademarks and service marks are the property of their respective owners.


text:
Written on:
08 July, 2011
Popcorn Health Risks
Popcorn -- made from corn kernels that are heated until they explode -- was first eaten by the Native Americans and remains a popular grain in the U.S. today. It's is generally regarded as a snack food. While there are some health risks associated with eating popcorn, taking appropriate precautions means you can likely enjoy a bowl of popcorn safely.
Choking Hazard
Toddlers can choke to death on popcorn, prompting the American Academy of Pediatrics to ask that warning labels be placed on it, reports "The New York Times." Children 3 and younger are at elevated risk because their throats are small in diameter and their back teeth are not yet in place, making them likely to be unable to chew their food into small pieces. Popcorn can also pose a danger for adults who have swallowing difficulties due to oral problems, history of stroke or advanced age. Anyone can occasionally choke on popcorn, particularly while distracted, talking, coughing or eating too quickly. For safety, eat popcorn with a drink nearby and chew it carefully before swallowing. Never give popcorn to a child younger than 5.
Popcorn Lung
Many bags of buttered microwave popcorn contain the chemical diacetyl, which has been causing lung problems for factory workers in popcorn plants for years. Dubbed popcorn lung, this condition develops after repeated exposure to the aromatic additive, causing serious lung damage. A case of consumer exposure was also observed in a man who prepared and ate several bags of buttered microwave popcorn each day for a number of years, notes the University of Illinois. While this particular case hasn't been proven, it is prudent to open buttered microwave bags near an exhaust fan and to avoid breathing the fumes.
Unhealthy Toppings
Popcorn is frequently topped with or cooked in unhealthy ingredients, such as saturated fat and salt. Movie theaters often add coconut oil, which is high in saturated fat. Typical microwave popcorn also contains high levels of fat and the vast majority of popcorn is highly salted before consumption. Air-popping popcorn is best, as it can be made with no additional ingredients.
Those who have a corn allergy or intolerance can become quite ill from ingesting popcorn. Even smelling the popcorn popping can precipitate a reaction in susceptible individuals. Those allergic or intolerant to corn should avoid popcorn altogether and leave the area when it is being prepared.
Gastrointestinal Problems
If you have a gastrointestinal condition that requires you to follow a low-fiber or low-residue diet, consult with your physician before eating popcorn, as the grain may irritate your gastrointestinal tract. Some experts advise those with diverticulitis or diverticulosis to abstain from popcorn, although there is no scientific basis for this, according to the National Digestive Diseases Information Clearinghouse.
- ABC Good Morning America: Could Microwave Popcorn Be Toxic?
- University of Illinois: Doctor Warns Consumers of Popcorn Fumes
- National Digestive Diseases Information Clearinghouse: Diverticulosis and Diverticulitis
- University of Maryland: Allergies, Intolerance, and Sensitivity
- "The New York Times": Labels Urged for Food That Can Choke; Laurie Tarkan; 2010
- Stockbyte/Stockbyte/Getty Images


text:
Managing the Red Sox is John Farrell�s dream job. General manager Ben Cherington and the Red Sox hope Farrell turns out to be a dream hire.
BOSTON � Managing the Red Sox is John Farrell�s dream job. General manager Ben Cherington and the Red Sox hope Farrell turns out to be a dream hire.
Boston officially announced its hiring of Farrell on Sunday afternoon � the first step in what figures to be an offseason of overhaul following the worst Red Sox season in 47 years.
In succeeding Bobby Valentine, Farrell becomes the 46th manager in Red Sox history, beating out Tim Wallach, Tony Pe�a, Brad Ausmus and DeMarlo Hale for the job. The 50-year-old signed a three-year deal to return to Boston, where he served as the team�s pitching coach from 2007 to 2010.
The Red Sox are well ahead of last year�s offseason pace, hiring Farrell six weeks before they hired Valentine in 2011. They arrived at this point despite the different set of circumstances surrounding their pursuit of Farrell, who had one year left on his contract with the Blue Jays. Last year, Toronto instituted an organizational policy barring employees from making lateral moves � specifically to prevent Farrell from becoming a serious candidate to succeed Terry Francona.
This year was different. Farrell expressed serious interest in the Red Sox opening to the Blue Jays� front office; he told his GM Alex Anthopoulos that it represented his dream job. Additionally, some of the bloom had fallen off the rose for Farrell in Toronto after a disappointing 73-89 season.
That opened the door for the two sides to discuss compensation. In the end, Boston shortstop Mike Aviles will head to Toronto with right-handed reliever David Carpenter coming to Boston. Carpenter does not figure seriously in the long-term plans for the Red Sox; the Blue Jays were about to release him. (MLB rules stipulate trades must include a player on each side.)
Although Aviles had a solid year as Boston�s everyday shortstop in 2012, the presence of prospect Jose Iglesias made him more expendable.
�I�m extremely excited to be returning to the Red Sox and to Boston,� Farrell said in a news release from the team.��I love this organization. It�s a great franchise in a special city and region, with great fans, and we want nothing more than to reward their faith in us.��
In Farrell, the Red Sox are getting someone they know. In that regard, Farrell represents a stark contrast to Valentine, who was hired last Dec. 1and lasted one futile season at Fenway. He had been brought in as a new voice � a man with plenty of experience and success on his r�sum�.
Valentine was also an outsider to the Red Sox organization. The only relationships he had with individual players were contentious, borne out of his time as a broadcaster.
As such, his hiring was viewed skeptically by Boston�s veteran players. Their suspicions that Valentine would not fit in the clubhouse were justified early in the season.
Farrell, on the other hand, has a good relationship with pitchers such as Jon Lester and Clay Buchholz, as well as second baseman Dustin Pedroia. He won�t need to win over the team�s veteran core.
Furthermore, Farrell has worked with the Boston front office. He took an unusual track to becoming a manager, having spent time as the director of player development for the Cleveland Indians. There, he worked with current Red Sox assistant general manager Mike Hazen.
�His broad set of experiences and exceptional leadership skills make him the ideal person to lead our team,� Cherington said. �I have known him in various capacities throughout my career, and I hold him in the highest regard as a baseball man and as a person.�
�We met some outstanding managerial candidates in this process,� Red Sox president Larry Lucchino said. �John Farrell brings a unique blend of managerial experience, leadership and presence, pitching expertise, front office experience, and an established track record with many members of our uniformed staff and members of our front office. He will hit the ground running.�
The belief in Boston is that Farrell is the right fit right now. His background as a pitching coach qualifies him to handle what has become the team�s biggest weakness since he left two years ago. His years in player development should leave him equipped to handle the roster turnover expected when the next wave of prospects arrives at the big-league level within the next two years.
Those qualities made him Cherington�s first choice despite his pedestrian 154-170 record in two seasons with the Blue Jays.
Toronto general manager Alex Anthopoulos had kind words for his departing manager Sunday.
�He�s very even-keeled. Obviously, he dealt with a lot of challenges across the board with the injuries this past year, changes in the roster,� Anthopoulos said of Farrell. �He was very prepared, there�s no doubt about that as well. I could go on a lot of ways. Obviously, I wish John well, and I thank him for everything he did. His work ethic did not waver.�


text:
Kelly's leadership recognised at Awards/
Vi-Ability Managing Director, Kelly Davies, has scooped yet another award for her work, this time being awarded for Leadership in Social Enterprise at the "Leading Wales Awards" held on Thursday 5th June at Cardiff's Hilton Hotel.
The commentary, taken from the Wales-Cooperative website, reads:
"As sponsor of the Social Enterprise Category, in partnership with Social Firms Wales, the Wales Co-operative Centre recognises that strong, visionary leadership is a key driver in the growth and sustainability of social enterprises and has a major impact on their contribution to the Welsh economy.
"Celebrating their 10th year, the Awards are well established, high profile and truly pan-Wales. In the current challenging economic climate, it is even more important to seek out and identify all those people whose leadership is making a real difference.
"We were looking for a winner whose leadership is making a real difference to social enterprise in Wales, impacting positively on driving forward their community or business. We wanted to choose someone who not only provided inspiration to their team, but who could also be a role model for the sector."
"The panel chose Kelly Davies as winner of the Social Enterprise category, the driving force behind Vi-Ability. Kelly's vision when she founded Vi-Ability five years ago was for every community to have a thriving and financially stable football club at its heart, providing opportunities for young people to develop skills and broaden their horizons. In essence, Kelly saw an opportunity to use football as a way to engage with young people and offer them training, work placements, volunteering opportunities and apprenticeships. At the same time, by utilising the skills and enthusiasm of these young people, the clubs themselves became stronger and more sustainable."
"Vi-Ability has had an impressive impact. 879 young people have benefitted from the core ten-week educational programme, 88% of whom have gone on to secure full-time employment."
"However, what gave Kelly the edge in the Leading Wales Awards was that even though she has clearly found a winning formula, she is not content with the status quo and is looking for ways to expand the organisation. Having begun in North Wales, Vi-Ability has already expanded into south Wales, England, Italy, Sweden, Germany, Holland and Spain. She has recently developed the model to include other sports – hockey, cricket, swimming and tennis – and has just returned from a trip to India to explore the possibility of replicating the model there as a social franchise. More excitingly, Vi-Ability has secured investment to develop a 'Football CEO' game to launch online and is also developing a sports recycling unit – both of which will create new and unrestricted income streams which will be reinvested in the business to create even greater social impact in the future."
"As judges, we were impressed with Kelly's determination to continuously expand and develop the organisation, not simply as an end in itself, but as a means of reaching out to more and more young people and widening the impact of Vi-Ability's social mission."
"Social Enterprise leaders like Kelly are vitally important to the sector. They galvanise organisations, stimulating them to grow and bringing about positive, high impact social change. This was backed up, when people from social enterprises won in two other categories at the ceremony. Alan Gray of Monwel Ltd took the Team Leader prize, while Adrian Morgan of Cornelly and District Development Trust won the 'Leadership for the future' category."
Congratulations to all the winners and Well Done Kelly.


text:
"Wake up" became one of factors that helped improve the health of the body. There are also described with the words "come on get up early, let me rizikinia not in pin cock." For most people, getting up early is a routine that is very hard to do every day. But deep down, eager to get up in the morning. There are a variety of reasons, why we have to get up early. Then, what are the reasons to get up early every day...?.?.
Friends, health tips. Morning is the ideal time to start activities and actions that will run successfully in this life. This is because the energy body still has the highest as well as the mind still clear so. For this reason, we strongly recommend that you try to get used to waking up in the morning. In addition, such as an alarm today have a significant impact in improving the health of the body. 7 reasons to get up in the morning:
Feel the fresh air and so on. In fact, air pollution is something that cannot be simply unavoidable in this modern era. But there is a need for fresh air throughout the body especially the lungs. Start getting up early and feel the air that is still so fresh and cool.
We have time to work out. Familiarizing yourself with mingolahragakan body for 30 minutes every morning has a big impact on body health today and in the future. (For those of you who are Muslims, pray Fajr also includes mingolahragakan body while getting a big bonus).
Do not skip breakfast. Breakfast has become one of the most active in the morning. With regular healthy breakfast, then activities or business in each day can run smoothly and according to your wishes and expectations.
Calm your thoughts and feelings. Voice of the Rooster crows and birds chirping in the morning so beautiful to hear that can help relax the mind and emotions while lowering stress levels on various life issues that you are experiencing.
We have time to prepare. You can write various activities these days directly or chart in the morning, when the mind is still clear. So you can also be scheduled and do important things not to be missed on this day.
See little miracles. A variety of small miracles only can be seen and experienced in the morning as she sees her husband's Office, see prepare the morning meal or wife see fruit and preparing to leave the school.
Enjoy the warm warm. The morning is the perfect time to enjoy something warm like hot tea and coffee and breakfast still warm. In addition, don't miss the white water to drink in the morning and helps improve the health of the digestive system in the body.