text:
0330 096 6451
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- 3 Years Insurance
- 3 Years Servicing
- 3 Years Tax
- 3 Years Warranty
These prices are based on the Higher Rate Motability Component. Pricing and offers are correct at the date of publication and are subject to confirmation. Pricing may not be accurate as pricing is updated quarterly. Unless otherwise stated, metallic paint at extra cost. Library image for illustration purposes only.
Fuel: Petrol
Body: Estate
Trans: Automatic
Front floor mats, Quickclear heated windscreen, Electric traction assist system, Hands free telephone, EPAS, Trip computer, Power folding door mirrors, Remote audio controls on steering wheel, Body colour rear spoiler...
It's easy with Motability! You choose the car, we do the rest.
Combined - 31 mpg EC Extra Urban - 38 mpg EC Urban - 23.
Insurance Group
Insurance groups range from 1 to 50 and dictates the cost of the vehicles insurance. The higher the group, the higher the insurance will be for the vehicle.
Performance (BHP)
BHP rates the engine performance of vehicles and stands for the brake horsepower.
CO2 (g/km)
CO2 is the amount of carbon dioxide emitted by the vehicle in grams per kilometre travelled, the lower the CO2 emissions the cleaner the vehicle is for the environment.
Number Of Seats
The total number of seats in the vehicle.
Road Tax
Road Tax is based upon the CO2 emissions of the vehicle and is split into 13 bands from A to M. The higher the letter the greater the cost of tax paid to drive the vehicle on public roads. In addition to the road tax detailed below, any vehicle that had a manufacturers retail price in excess of �40,000 when first sold, attracts a road tax supplement of an additional �320 per year. This is charged until the vehicle is 6 years old.
If you�re looking for a new Ford Kuga 1.5 EcoBoost 176 Titanium Edition 5dr Auto Petrol Estate for sale, you�ve come to the right place. At Bristol Street Motors we don�t just have the best Ford Kuga 1.5 EcoBoost 176 Titanium Edition 5dr Auto Petrol Estate deals, we also offer friendly advice and help with all your enquiries to ensure your buying experience is a happy experience.
What are you waiting for? Make an enquiry online using the link above or call one of our friendly sales advisors today.
Key Standard Features*
- Solid - Blazer blue
- Solid - Race red
- Driver seat height adjust
- 6 way manually adjustable driver's seat with lumbar support
- Solid paint
- SYNC 3 nav system with DAB radio/CD, 8" colour screen,bluetooth,emergency assistance,advance voice control,electronic parking bake,with 6 speakers
- Cruise control + speed limiter
- Rear parking sensor
- Automatic halogen headlights with LED daytime running lights
- Manual rear child locks
- Towbar preparation
- 18" alloy wheels
- 18" 10 spoke Luster Nickel alloy wheels
- Part leather - Charcoal black
|Body Glass
|Rain sensor windscreen wipers
|Quickclear heated windscreen
|Tailgate wash/wipe
|Rear privacy glass
|Power front and rear windows
|Electrically operated front and rear windows with global closing
|Rain sensing wipers
|Electronic parking brake
|Electric traction assist system
|Electronic Stability Programme
|Hill start assist
|Intelligent all wheel drive system - Active Driveline
|Hands free telephone
|Apple car play/Android Auto
|Driver Aids
|Driver Information
|Trip computer
|Driving Mirrors
|Electrically heated door mirrors
|Power folding door mirrors with memory function
|Power folding door mirrors
|Auto dimming rear view mirror
|Electrically operated and heated door mirrors with side indicators
|USB Connection
|Remote audio controls on steering wheel
|Auxiliary socket for external device
|2 USB ports
|Exterior Body Features
|Body colour rear spoiler
|Body colour bumpers
|Silver roof rails
|Front scuff plate
|Twin exhausts and rear diffuser
|Exterior Lights
|Front fog lights
|Dual electronic automatic temperature control
|Interior Features
|Tonneau cover
|Part leather upholstery
|Reach + rake adjustable steering column
|Tie down hooks
|Folding rear centre armrest
|Auxiliary power socket in luggage area
|Leather steering wheel and gear knob
|Stowage unit in upper instrument panel
|Gearshift paddles
|Centre console with stowage tray/bottle holder/CD stowage/front and rear 12V power point
|Interior Lights
|Front/rear reading lights
|Variable intensity instrument illumination
|Footwell courtesy lights front and rear
|Front overhead courtesy lights with theatre style dimming and delay
|Multi-colour ambient interior lighting
|Appearance pack - Kuga
|Airbags - front driver/passenger, front & rear curtain, front side
|Airbags - front driver/passenger, front and rear curtain
|Drivers knee airbag
|3 point seatbelts on all 3 rear seats
|Tyre pressure monitoring system
|Intelligent Protection System (IPS)
|MyKey system
|Front passenger airbag deactivation switch
|Airbags - front driver/passenger, front & rear side, curtain, drivers knee
|Driver seat lumbar adjustment
|Rear head restraints
|Sports style front seats
|Isofix system on outer rear seats
|Front head restraints
|60/40 split/folding rear back and cushion
|Driver/passenger front seatback pockets
|6 way manually adjustable passenger seat with lumbar support
|Remote central locking
|Thatcham Cat.1 alarm
|Keyless Start
|Locking wheel nuts
|Keyless entry
|Keyless start with 'Ford Power' starter button
|Engine immobiliser
|Thatcham category 1 alarm
|Remote powered central double locking doors
|Wheels - Spare
|Mini steel spare wheel
|0 to 60 mph (secs)
|0 to 62 mph (secs)
|Engine Power - BHP
|Engine Power - KW
|Engine Power - PS
|Engine Torque - LBS.FT
|Engine Torque - MKG
|Engine Torque - NM
|Top Speed
Terms & Conditions: Every effort has been made to ensure the accuracy of the information shown. However, errors do sometimes occur. The specification of each vehicle listed on the Bristolstreet website is provided by "CAP". Please note that the Images of each vehicle are range shots, these can include images which do not reflect the precise details of the vehicle you are looking at and are purely used for illustrative purposes. The inclusion of such data does not imply any endorsement of any of its content nor any representation as to its accuracy.


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Paying attention is vital: Professor Ian Olver of the Cancer Council. Photo: Sylvia Liber Breast cancer survivor: Nick Greiner in his Sydney office. Photo: Peter Braig
The news this morning that former NSW premier Nick Greiner had cancer was shocking.
But many people, especially men, would have been even more surprised by the type – breast cancer.
"With someone prominent like Nick Greiner coming out, a lot of men are going to discover for the first time that they can get breast cancer," says Cancer Council chief executive officer Ian Olver.
The signs, and treatments, are the same for men as they are for women, Professor Olver says, although exposure to radiotherapy on the chest or increased oestrogen levels will increase a man's risk.
"You need to know what your body is like, and if there's any change in your breast or any nipple discharge, do something straight away because it could be breast cancer," he said.
Cancer Australia says there are five common signs of breast cancer in men.
The first, most common sign is a painless lump in the breast close to the nipple.
Other signs include:
• discharge from the nipple.
• change in the shape or appearance of the nipple.
• change in the shape or appearance of the breast, such as swelling or dimpling pain.
• swollen lymph nodes (glands) under the arm.
The Breast Cancer Network of Australia has just produced a new booklet for men, called "Men Can Get Breast Cancer Too".
The reason men are also vulnerable is found underneath their nipples – men actually have milk ducts and some breast tissue, just like women.
But why? Evolutionary biologist Stephen J Gould once famously wrote an essay called "Male Nipples and Clitoral Ripples", where he explained that we misunderstand evolution when we think every part of our body must have a purpose.
Men have nipples, and milk ducts and breast tissue, because women do, and we all evolve from the same embryonic structure.
The good thing for men who get breast cancer, and indeed women who get it as well, is that survival rates are high.
About 85 per cent of men who are diagnosed are alive five years later, while the five-year survival rate for women is nearly 90 per cent. The important thing is that men – and their doctors – realise it is even a possibility.
"In general, because there isn't as much breast tissue in men, the cancer might be more obvious early on," Professor Olver said. "But if you don't think you can get breast cancer, you might not think about it."
He says we are likely to see more men getting breast cancer as our population ages.
"The main feature [of male breast cancer] is age; it is a disease of the late 60s, and as the population ages you might expect some increase in male breast cancer," he said.
"But I think [in Mr Greiner's case], that you can be treated and go back to work again, is a very positive message, to see you can do pretty well.
"So this idea that it is always a death sentence will dissipate if people see stories like that."
This story Administrator ready to work first appeared on 苏州美甲美睫培训学校.

subset: commoncrawl


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The Accounting Historians Journal
Vol. 14, No. 1
Spring 1987
Edward N. Coffman
A Synopsis of Essays on Historical Accounting Topics Published in the Centennial Issue of the Journal of Accountancy
In late 1985, members of the Academy of Accounting Histo-rians were invited by Dr. James Don Edwards (University of Georgia) to participate in the centennial celebration of the American Institute of Certified Public Accountants in 1987 by submitting essays on historical accounting topics for possible publication in a centennial issue of the Journal of Accountancy to be edited by Dr. Edwards. In response to the invitation, a memorandum was mailed in December 1985, to all individual members of the Academy asking that they submit for possible publication in the centennial issue, essays on historical account-ing events in the United States within the last 100 years that have had an impact on the accounting profession. The 600 word essays were received and anonymously reviewed by a committee com-posed of Academy members Edward N. Coffman, Gary J. Previts, and Richard G. Vangermeersch.
Due to the limited space devoted to these essays in the special issue of the Journal of Accountancy, only a small number of the many fine essays submitted were published. The following paragraphs contain a brief synopsis of each essay published in the centennial issue of the Journal.
"McKesson & Robbins" by Andrew Barr (Formerly Chief Accountant, SEC) and Irving J. Galpeer (Formerly Assistant Regional Administrator, NYRO, SEC).
The Securities and Exchange Commission case of McKesson & Robbins involving fraudulent disclosure of nonexistent assets and fictitious sales in the company's 1937 certified statements had significant impact on the public accounting profession. The adverse publicity resulting from the case shocked the accounting profession as it was the first time that the practices of the profession were subject to significant public and governmental


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- Author: Elizabeth E Grafton-Cardwell
Background: Many of you have heard, that huanglongbing was found in a tree in a yard in Hacienda Heights in southern California. The disease was found by collecting live Asian citrus psyllids at a trap location into alcohol and testing them for the pathogen. When infected psyllids were found for this location, all the trees in that site were tested, and one came up positive for the disease. The tree was a lemon topworked with pummelo and it was the pummelo that was infected. State and Federal officials are doing traceback to find out where the pummelo bud came from. All of the trees in the area are being treated with pesticides, the infected tree has been removed and all nearby trees and psyllids have been tested and were found to be negative for the disease. We are not surprised by this situation, we have expected all along that illegal infected budwood has likely been brought in from Asia and used to create trees and the pathogen is sitting in trees waiting to be picked up by the psyllid.
The CDFA site http://www.cdfa.ca.gov/plant/pe/interiorexclusion/acp_quarantine.html shows the ACP and HLB Quarantine maps.
Questions are being asked as to what the grower response should be. The Hacienda Heights infection site is in an urban area, far from commercial citrus. There are only a handful of citrus groves that have had psyllid infestations (Imperial, Ventura and San Bernadino counties) and these have been treated with insecticides. The most important thing that growers and pest control advisors can do is carefully examine their citrus trees for evidence of the psyllid during periods of flush. Insecticide treatments for Asian citrus pysllid should not be initiated until there are actually psyllids in the grove.
What should I look for? You can watch for adult psyllids, but they are active and hard to find when they are in low densities. Examine tender new leaves for immature stages of psyllids. The photo shows that the nymphs are small and yellow and they produce unique waxy tubules.


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According to Roy v. Peel, census information concerning data as it applies to individual people cannot be make available to the public until 72 years after its release. However, in 2010, the Census Bureau used a new, shorter, more efficient census called the American Community Survey. Since the ACS is not the same thing as the typical decennial census, the census bureau was able to release data sooner. I hope that all makes cense!
- Reposted by


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Father/son duo collaborate in AMSET exhibit
Like father, like son … The Art Museum of Southeast Texas (AMSET) presents Randy and Bryan Welborn: Moments to Remember, the artwork of father/son duo Randy and Bryan Welborn, in Café Arts June 2 through Aug. 7. This exhibition features 15 paintings from the Welborn's nostalgic painting series Moments to Remember. Randy, a native Southeast Texan who now resides in Kountze, captures life growing up in Beaumont during the 1950s. Some of the old locations depicted in the paintings include the Jefferson Theatre, South Park Drive-In Theatre, Carnation Ice Cream Shop and the Pig Stand diner on Calder Avenue. The series started in 1983 with Evening at the Jefferson. Oh his Web site, Randy explains the exhibit developed from his childhood memories, specifically those surrounding his birthday, March 29, 1955. Welborn's son, Bryan, collaborated on several paintings, some of which have been featured in Reminisce and Down Memory Lane magazine and two covers of Old Cars Weekly.
Ta-ta for now ... Elizabeth and John Miller hosted a farewell party at their beautiful home for Jennie and Paul McKay last weekend before they head to Colorado. Also hosting were Elizabeth and Russ Waddill, Casey and Clark Winslow, Julie Funchess, and Ann and Kyle Hayes. Guests were treated to Clarke's famous hamburgers on the Elizabeth M's homemade buns with fresh blackberry cobbler for dessert. Spotted wishing the couple good luck at their new address were Libby and Steve Stoma, Eve Anderson, Jean and Dennis Moncla, Kathy Fisher, Keith Huckabay, Brian Hampton, Paige Andrews, Kim and Roy Steinhagen, Kim and David Willard and Graham McNicholas, to name a few. Beaumont's loss is the Rocky Mountains' gain. We'll miss this cute couple.
Mask madness … The Dishman Art Museum on the campus of Lamar University will host an opening reception for (An)other Face: Masks from the Collection of Dr. William Brown at 7 p.m. Friday, May 27. The collection features a series of painted wooden masks from the world travels of the late Dr. William Brown, former director of counseling at Texas State University in San Marcos. The collection includes 77 masks from countries such as Indonesia, Bali, Mexico, Guatemala, Libya, New Guinea, Japan and others. The exhibition offers a glimpse into a fascinating era in modern art as well as giving viewers a sense of the artistic traditions of various world cultures. Light refreshments will be served at the reception. The exhibition will run through Aug. 10.
B-day bash … Becky Hutchison hosted a gumbo luncheon for Robert Wing to celebrate his birthday. Showering gifts on the honoree and delighted with the gumbo and homemade peach cobbler were Jeff McManus, Melanie Dishman, Michael Manuel, John Reaud, Lynn Bencokwitz, Rick Moore, Susan Oliver, Karl Lovett, Sandra Hathaway, James Mathews, Steve Hutchinson, Barbara Driver and many more well-wishers.
Candles and cakes ... Memorial Weekend b-day shout outs to Mark Hyland, Harrison Hayes, Krista Oliphant, Zoe Wenner, Blair Clarke, Logan Henke, Dean Halbert, Martha Hicks and Keith Huckabay.
Until the next RSVP!


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I was emailed the following to pass on to interested parties.
Pioneers of the Blues Revival
By Steve Cushing
Publisher University of Illinois Press (due Spring 2013)
Interviewees: Paul Oliver, Sam Charters, Pete Whelan, Dick Waterman, Gayle Dean Wardlow, Robert Dixon, Bob Koester, John Broven, Ray Flerlage, Mike Rowe, Jim O'Neal, Dick Spottswood, Jacques Demetre, Phil Spiro, David Evans, Chris Barber, Chris Strachwitz.
I'm trying to acquire photos of the interviewees and the names they invoke in the course of their interview. I have roughly two more weeks before deadline if it's to be published in spring of 2013.


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Monday, April 1, 2013
Le Grand Opening Day!
8 comments:
A great day and a great spin on it :)ReplyDelete
- AnonymousApril 2, 2013 at 8:42 AM
Thanks Pisano ....starting up againReplyDelete
- AnonymousApril 2, 2013 at 8:45 AM
Ike with 4k's , but saw over 30 pitches in those AB's , That stuff is key in a game but gets overlooked sometimesReplyDelete
Didn't over look it. Thought about putting it in but there were so many positives today, why cloud them. I'm sure there will be plenty of time and paint spent on things like 0'fers. The 30+ pitches was key. I'm expecting a great year from Ike.Delete
Greetings from Melbourne, Australia.ReplyDelete
I just love your work. As excellent as the art is, I really admire the words' capacity to convey the essence of a game with such brevity - the joy of a W; and the poignancy of a L.
Let's Go Mets!
Thanks Luke! It's going to be a tough year.Delete
- Rebecca G.April 4, 2013 at 8:32 AM
So glad to see you're back running with this! To many more color images than black and white in 2013! LGM!ReplyDelete
zx fluxReplyDelete
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text:
Lorraine Bayless collapsed in the dining room of the retirement home at Glenwood Gardens in Bakersfield, California, which offers different levels of care. She lived in an independent living building, which state officials said is like an apartment complex and doesn't operate under licensing oversight.
On February 26, an unidentified woman rang the emergency services from a mobile phone to ask for paramedics to be sent to help an unconscious resident. Later, a woman who identified herself as the nurse took the phone and told dispatcher Tracey Halvorson that she was not permitted to do Cardio-Pulmonary Resucitation (CPR) on Mrs Bayless.
Ms Halvorson urged the nurse to start CPR, warning that the patient could die if they did not follow her instructions.
"I understand if your boss is telling you, you can't do it," the dispatcher said. "But ... as a human being ... you know, is there anybody that's willing to help this lady and not let her die?"
"Not at this time," the nurse answered.
The 911 dispatcher assured the nurse that the nursing home could not be sued if anything went wrong in attempts to resuscitate the resident, saying the local emergency medical system "takes the liability for this call."
As she became increasingly desperate, Ms Halvorson asked, "Is there a gardener? Any staff, anyone who doesn't work for you? Anywhere? Can we flag someone down in the street and get them to help this lady? Can we flag a stranger down? I bet a stranger would help her.
"Give the phone to a passer-by. This woman is not breathing enough. She is going to die if we don't get this started, do you understand?"
The woman had no pulse and was not breathing when fire crews reached her, it was reported.
Sgt Jason Matson of the Bakersfield Police Department said its investigation so far had not revealed criminal wrongdoing, but the probe is continuing.
The executive director of Glenwood Gardens, Jeffrey Toomer, defended the nurse in a written statement, saying she followed the facility's policy.
Source: AP


text:
Gul Rahman Rahmani
Article Images
KABUL (Pajhwok): Insecurity and negative traditions have a negative impact on women's lives in central Maidan Wardak province, but the election of three women to lead the Provincial Council has raised hope for a positive change. For the first... read more
KABUL (Pajhwok): Pakistan refugees' ministry official have said multiple facilities had been provided to Afghan refugees in Pakistan including education and trainings. Dr. Imran Zaib Khan, in charge of Afghan refugees, said legislation was being... read more
ISLAMABAD (Pajhwok): Pakistan army's public relation director has stressed the need for managing the Durand Line, saying effective security measures are in the interest of both sides. Gen. Asif Ghafoor, during a meeting with a delegation of... read more
ISLAMABAD (Pajhwok): Afghan and Pakistani journalists have demanded the creation of a joint media commission to promote closer interaction between media representatives from the neighbouring countries. The call came at a meeting at the Nawa-i-... read more
ISLAMABAD (Pajhwok): A visiting delegation of Afghan journalists on Tuesday urged the Pakistani Ministry of Foreign Affairs to increase education scholarships for Afghan students and not merge trade with politics. The Afghan journalists, who met... read more
ISLAMABAD (Pajhwok): Islamabad believes peace with the Taliban is in the interest of both Afghanistan and Pakistan, saying insistence on a military does not offer a solution to the problem. Deputy Foreign Minister Tasneem Aslam, in a special... read more
KABUL (Pajhwok): Reconstruction work on the Chak-i-Wardak hydropower dam in central Maidan Wardak province is officially being launched next week, public representatives said on Monday. The Chak-i-Wardak dam near the Chak district center was... read more
KABUL (Pajhwok): Minister of Border and Tribal Affairs Mohammad Gulab Mangal has linked increased insecurity in northern Baghlan province to the breach of an agreement signed with local tribal elders. On the other hand, Mangal said, the issue of... read more
KABUL (Pajhwok): Noted journalists and TV and radio newscaster Jan Aqa Alokozai passed away at a hospital in Prague, a relative said on Tuesday. Journalist Mohammad Hassan Wolesmal, also Alokozai's father-in-law, said Alokozai died on Tuesday... read more
KABUL (Pajhwok): Compiling and written by Afghan writer, Pashto to French dictionary containing 40,000 words has been published in France. Written by Dr. Mohammad Akbar Wardak, the dictionary has been published by a French publication company "L'... read more


text:
Obituary index
Adeline Spencer
Send a link to a friend
[March 13, 2014]
SPRINGFIELD — Adeline M. Spencer, 73,
of Springfield, died Wednesday, March 12, 2014, at the Symphony of
Lincoln nursing home in Lincoln.
Funeral arrangements are pending at
Peasley Funeral Home in Lincoln.
Funeral home: Peasley Funeral Home, Lincoln
Click here to send a note of condolence to the
Spencer family.
Did you know.....
...You can send a
condolence note to families via email?
Fricke-Calvert-Schrader, Peasley,
Quiram-Peasley and
Holland Barry & Bennett funeral homes have this option
Click on the name of the appropriate
funeral home (in the line above) and insert the family name to
send a note.
< Obituary index
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text:
Emily Shadow
Flirt of the Year 2019
Emily Shadow's Current Rankings*
Viewers Choice Voting
Vote for Emily Shadow to win the Viewer's Choice Award.
Emily Shadow's Details
Emily Shadow's Likes
Well saying what I like is a very complex question. I am an open book that likes to add new lines everyday and I also live by a quote that say's "Who would you impress if the world was blind" I like Blues, Old Rock, Cheese and Wine and a great MIND. I speak portuguese, english and spanish so I love getting to know about a lot of cultures, travelling. I feel satisfied when I get to the top of a hill or somewhere with an amazing view taking my breath away trying to take that mental picture. I like to capture moments in my mind forever to live day by day.I also love deep conversation getting my mind excited is the right point that makes me happy.
My Fantasies
Oh here is when it gets interesting haha, well as I said before I'm an open book. but I'm also an open-mind woman.Getting to know my body inch by inch and the way I can react with new sensations is the most wonderful thing ever! but I also have my dominat side wich I really enjoy it gives me a lot of pleasure. So are we going to make something magical happen?.
My Obsessions & Desires
Having control.
Additional Info
Come and find it out.
Special Info
I don't like rude people at all or at least be clear about it. Don't be rude to others, don't beg for a free show I'm not here for that. At least be a gentlemen and treat me like a lady and we can have a great conversation.Let's love each other, lets fuck each other, let's make our brains explode.xoxo -EM
My Fetishes
Anal, Cum Eating, Domination, Jerk off Instruction, Orgasm Control/Denial, Pain and Punishment, Piercings and Tattoos, Smoking, Sugar Daddy, Teasing
My Sex Toys
Butt Plug, Clothespins, Nipple Clamps, Strap-on, Tickler, Vibrator, Whip
Role-Playing Scenarios
Boss / Secretary, Dirty Talk, Master / Slave
Tip Target
Let's make magic happen and work hard for it!
Send tip for this target
Top Contributors
Emily Shadow's Wishlist
Emily Shadow has setup a wish list at our authorized sex toystore. If you purchase an item from the wishlist it will be sent discreetly to Emily Shadow!
Your personal information (name, address, etc.) will not be visible to the performer; nor will you be able to access the performer's information.


text:
Waited to deploy SQL Server 2012 until Service Pack 1 was released? Then held off because Service Pack 1 did not include important updates from Cumulative Update #3 and Cumulative Update #4? You're running out of reasons to procrastinate! The SQL Server team has released CU #1 for Service Pack 1, which should include all of the fixes from CU #3 & CU #4, as well as some others.
Relevant for builds 11.0.3000 -> 11.0.3320. Do not attempt to install on SQL Server 2012 RTM (any build < 11.0.3000) or any previous version.
KB2752511 not resolved in SQL 2012 SP1 CU1
Hi – I have just downloaded this update because it's supposed fix an issue with SSRS Date/Time.
However I also have SP1 install for my SQL 2012 server yet – it doesn't fix the Date/Time issue.
Should I apply this CU 5 – Will it help fix the issue?
Isn't their release strategy a little bit a mess ? SP1 required SP1 for VS2010 afterwards, otherwise SQL Management Studio wouldn't start anymore.
Comments are closed.


text:
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text:
GREENWOOD, S.C. -- Augusta State improved to 5-0 and picked up its second straight road win with a 73-61 Peach Belt Conference victory over Lander Saturday afternoon in Horne Arena. The contest marked the league opener for both teams.
With the victory, the 21st-ranked Jaguars (5-0, 1-0 PBC) won for the 11th time in its last 12 meetings with Lander. The victory also avenged last season's two-point road loss to the Bearcats.
ASU sophomore guard Devonte Thomas booked a game-high 19 points and hit three 3-pointers. Junior forward Harold Doby notched his second double-double with 18 points and 10 rebounds. Sophomore forward Devon Wright-Nelson netted 12 points and eight rebounds while senior Travis Keels enjoyed his best game of the season with 10 points and six boards. Sophomore point guard D'Angelo Boyce handed out 10 assists and Ryan Weems, the squad's leading scorer, had six points, three assists and three steals.
Senior point guard Corey Wright paced Lander with 16 points. David Pruett and Dermaine Smith chipped in 12 points each and Jareal Smith added 10.
The Jags built as much as a 15-point advantage in the first half and led 42-29 at the break behind 14 points from Thomas and 10 from Wright-Nelson. ASU shot 56.3 percent in the opening half and owned a 24-12 edge on the boards.
Lander crept within six of the ASU lead on five different occasions in the second half, the last on a Jareal Smith jumper with 1:32 left. But the Jags countered when Boyce's cross-court pass in the Lander zone found Thomas open on the right wing. He swished his third trey of the game for a 68-57 lead with 1:14 to play, and Doby and Boyce combined for the final seven points of the game.
ASU had its way inside, grabbing 47 rebounds to just 32 for the Bearcats. The Jags registered 44 points in the paint and outscored the LU bench, 24-3.
The Jags open their conference home schedule on Monday, Dec. 17 when they welcome 2012 NCAA Tournament runnerup Montevallo for a 7:30 p.m., showdown in Christenberry Fieldhouse.


text:
ATW's comprehensive daily e-newsletter bringing you all the news of the airline and related commercial air transport industries around the globe.
ATW's weekly bulletin of MRO deals and contracts.
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Waiting List Venues (Ashley, Bowyers, Glen Faba and North Met Pit).
Currently have a limited number of 2019-2020 Permits available!
Please click here for further details
The Authority's fisheries are truly regional as a natural development of its eutrophic gravel pits, post aggregate extraction. These fisheries have carved a niche in a flourishing and currently most popular section of modern angling. This, coupled with the unique pioneering partnerships with the country's major conservation bodies has pushed the Authority's Fisheries to the forefront of sustainable, environmentally compatible, responsible specimen angling.
The unique section of Old River Lea (Sir Isaac Walton's river) and the Lea Flood Relief Channel constitute the country's premier Chub fishery, where we recently held the British river record for the species and is one of only four natural Barbel rivers in the United Kingdom.
The Old Lea itself is a magnet countrywide for specimen anglers. Geographically, Lee Valley Regional Park as a whole caters for all disciplines in modern freshwater angling. However, the current 25 strong angling venues under Authority ownership offer a diversification of specimen coarse angling that barely satisfies local catchment, M25 corridor or national needs.
To fish in Lee Valley Regional Park you'll need to purchase a Season Permit for the fishery you intend to visit: application forms are available by postal application only from Lee Valley Park Fisheries. For Day Ticket fishing on Banjo Lake and Stock Pit you must book in advance by texting the Fishery Bailiff on 07907 212035 or emailing firstname.lastname@example.com
An Environment Agency rod licence will also be needed to fish in Lee Valley Regional Park. These can be obtained from Post Offices. Permits and licences need to be available for inspection at all times when fishing in the Regional Park.
NB: all fish must be returned alive into the venue from which they are caught.
Our comprehensive guide, Get Hooked details all the angling available in the park. To receive a copy call the Fisheries Office on 01992 892 291, email email@example.com or click on the right hand side of the page on the image of the Get Hooked guide book to view online.
Environment Agency
General enquiries: 01707 632 300
Emergency: 0800 807 060
Closed season: all riverine systems continue with the mandatory close season of 15 March - 15 June inclusive. The only exception within the park is the Lea Navigation from Bow Locks to Aquaduct Lock. Therefore, from the Navigation northwards and ALL rivers, streams, flood channels are closed to any form of angling whatsoever (including Crayfish trapping). ALL gravel-pits, lakes and ponds which facilitate angling are open all year round and are therefore not included in the closures mentioned above.
There's an ongoing programme of consolidation and improvements carried out by the Fisheries Team, the Fisheries Task Force, Honorary Wardens and Volunteers. This takes the form of both a proactive response to the regular monitoring, bi-annual surveys, data collection and the weekly Honorary Warden reporting which collectively formulates planning for restocking, repairs and improvements to both directly managed and licenced fisheries.
Note: Due to the nature of some languages, the layout of the webpage may change.


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Just two months after new fluke fishing size and catch limits gave New York anglers some relief, North Fork charter boat captains say a new regulation will keep fishermen docked during the height of the local season.
State Department of Conservation officials have announced the 2014 fluke fishing season will not open until May 17 — more than two weeks after New York's historical start date around May 1, said Captain Bob Busby, president of the North Fork Captains Association (NFCA). (more…)


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Event Details
A thousand miles off California, the North Pacific Ocean Gyre contains one of the largest ecosystems on Earth — but it may be in danger from a deluge of accumulated plastic trash. Dubbed the "Great Pacific Ocean Garbage Patch," the debris at the center of the North Pacific Ocean has the potential to damage marine life and alter the biological environment.
Though this issue has recently received popular media attention, there was little scientific information available on the composition, extent, and effects of the debris. The small pieces of plastic that make up most of the material are not detectable by satellites or airplanes.
This is the story, shared by a scientist and a teacher who recently traveled to the Garbage Patch as part of a graduate-student led scientific research expedition, SEAPLEX (Scripps Environmental Accumulation of Plastic Expedition).
Join us to hear first-hand accounts, ask questions, and learn more.
Speakers: SEAPLEX cruise members, Jesse Powell, Scripps Institution of Oceanography and Lara Dickens, High School Science Teacher and Cal Poly Alum — Engineering
More Events: Thursday, April 15 and Saturday, April 17th — Community Science Café events on the same topic (Downtown SLO and Grover Beach). See below for more details.
Cal Poly Main Event: Friday, April 16
Science Café at the Kennedy Library, 2nd Floor
Café Lounge, Bldg 35 at Cal Poly
1:30 p.m. to 3:00 p.m.
Sampling in the Gyre II
Downtown Events: Thursday, April 15
Science Café at SLO Children's Museum
1010 Nipomo
5:00 to 6:00 p.m. Pre-K Watershed Science
6:00 to 7:00 p.m. K – 8 Watershed Science
Science Café at Downtown Brew
1119 Garden
8:00 p.m. to 9:00 p.m.
Sampling in the Gyre I
Grover Beach Event: Saturday, April 17
Science Café at the Exploration Station
867 Ramona, Grover Beach
11:00 a.m. to 12 noon
Pre-K to 8 More Watershed Science/Sampling the Gyre
Download: The event poster
View Event Photos:On Flickr
SEAPLEX Video
Photographs and video of the SEAPLEX expedition are from the Scripps Institution of Oceanography.
Event Sponsors:
Cal Poly Biological Sciences
Downtown Brew of SLO
Exploration Station of Grover Beach
Ocean Informatics
Scripps Institution of Oceanography
SLO Children's Museum


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To access the features of this site, you must have a password-protected customer account.If you have a customer account and haven't logged in yet, please login now.If you do not have a customer account, create your new customer account.
ATTENTION MAC USERS: Using the Google Chrome browser is not recommended. You may experience technical issues when attempting online registrations. The Safari browser has been tested and is supported.
#200 - 2253 Leigh Square
Port Coquitlam, BC V3C 3B8
Registration Line: 604-927-PLAY


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Night 'n Day Bottle Warmer System8761
This handy bottle warmer from The First Years heats your baby's bottle to the right temperature in just five minutes! It also keeps bottles cold for up to eight hours with a built-in ice container. There's an auto shut-off for added safety and a built-in night light. Perfect for late night feeding! Now parents can use it with all bottle styles - standard, wide-necked, angled, even disposables!


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We run an exciting and extensive programme of events on a variety of topics for audiences with an interest in Africa. The majority of our events are open to the general public. Our programme of events include regular talks, book launches, and events run in partnership with other organisations. We hold an Annual Lecture and two highly popular festivals, Africa Writes, the UK's largest literary festival focused on African writers and their readers, and Film Africa, our annual celebration of African cinema.
Photo: Siddharth Khajuria


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I am optimizing some server application task that uses database (querying, complex calculations, data insertions...). Execution of this task spends about 16 minutes (I have tested it 3 more times) and it predictable time to do it.
Then I executed script:
ALTER INDEX ALL ON dbo.'+ @TableName +' REBUILD
for every table in a database. And what I see now. The time of execution my task is increased to 24 minutes. What's going on if these is not any external influences on this task? I was waiting for increasing of performance (due rebuilding fragmented indexes) but got degradation.


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Sep 26, 2019
Sarasota Shark Inc. Job Description Title: Age G roup Assistant Coach Effective Date: 9 /18/1 9 Supervisor: Lead Group Coach General Purpose: An Age Group Assistant Coach will assist a Lead Age Group Coach in all aspects of the group as needed . Duties and Responsibilities: Assist in designing and execut ing the training plan for the group. Attend swim meets as assigned . Execute strong communication skills with all athletes, parents, and staff . Assist in a dminister ing daily workouts and maintain ing group attendance reports. Able to communicate and engage elementary and middle school age athletes in practice and keep them excited about learning and acquiring new skills. May be required to complete other duties as assigned by the CEO . Job Expectations: Ability to become USA Swimming certified. Enthusiasm for long term development of athletes. Knowledge, Skills, Abilities: Work in a team environment. Ability to gather data, compile information, and prepare reports. Social Media experience . Skill in the use of personal computers and related software applications. Microsoft Office Ability to communicate effectively, both orally and in writing. Working Conditions and Physical Effort Moderate physical activity. Requires handling of average-weight objects up to 25 pounds or standing and/or walking for more than four (4) hours per day. Work environment involves some exposure to hazards or physical risks, which require following basic safety precautions. Work may involve moderate exposure to unusual elements, such as extreme temperatures, sun exposure, dirt, dust, fumes, smoke, unpleasant odors, and/or loud noises.
Sarasota Sharks 8501 Potter Park Drive, Sarasota, FL, USA Part time


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TROY -- A 26-year-old city resident was arraigned on charges related to defrauding a Boston Marathon relief fund out of $480,000, which she wanted to use to purchase a house in Clifton Park, authorities said on Friday. Audrea Gause, of 245 Ninth St., was charged with a larceny of more than $250 by Massacheusetts Attorney General Martha Coakley. She was arraigned in Troy on the charge of being a felony fugitive. According to police, she had an account with SEFCU where the money from One Fund Boston was deposited on July 1. She later tried to withdraw $400,000 unsuccessfully, but eventually did withdraw in excess of $377,500, which she transported in a paper bag, said Troy police Capt. John Cooney. He said she then approached Robert Marini Builders about purchasing property and building a home in Clifton Park. "This is clear cut theft," said Cooney, noting the extensive investigation over the past week conducted by Massachusetts authorities. He said that her buying a house "out of nowhere" particularly singled her out as a suspect. Gause allegedly made multiple Facebook posts about receiving the money and what she planned to do with the new-found cash. Authorities used the social media site during their investigation and police are currently looking into the possible involvement of Gause's boyfriend since she thanked him for his help in a Facebook post, said Cooney, who did not disclose the boyfriend's name. Troy police were alerted to Gause's possible involvement in the fraud on Thursday, he said. "She is not a stranger to our department," said Cooney, noting prior offenses with document fraud and fake checks. In court on Friday afternoon, Gause -- a short black woman who had her hands cuffed behind her back as she stood in front of Judge Christopher Maier -- stated that she had no assets to pay for legal representation. She told the judge that the only thing of value that she owned was a 2007 Honda. Police expect that all of the $480,000 will be recovered since the home builder had not taken payment, Cooney stated. As of Friday, The One Fund had raised more than $64 million to help victims of the bombing and their families. According to AG Coakley, Gause claimed she suffered a traumatic brain injury as a result of the bombing. "We allege that this defendant defrauded The One Fund Boston of $480,000," Coakley said. "By doing this, she was stealing money from the real victims of the Marathon bombing, and from the people who gave so generously to help them." According to Coakley, on June 3, One Fund officials received a detailed and notarized claim from Gause including medical records indicating she spent two days at the Boston Medical Center Hospital and Albany Medical Center Hospital for 10 after that. The claim allegedly said she experienced long-term memory loss, impaired speech, and loss of some motor function that would require future surgery as a result of the bombing. One Fund approved payment on June 28, Coakley said. "The documents indicated validity and that she had been treated at one time for a brain injury," she said. "I think it is outrageous that even with their due diligence and their care to give money to the victims there are those out there who would defraud One Fund." It appears Gause was able to duplicate the medical paperwork due to a prior stay at Albany Medical Center Hospital, Cooney said. The submitted six pages of documents to the relief organization had proper letterheads, dates, doctors' names, and logos. After getting a tip last week that Gause may not have been in Boston during the April marathon, the AG's office began an investigation. It was determined she was not at either hospital during the times stated. "It is terrible to think that people would compound the Marathon tragedy by stealing money from survivors, but I am grateful we have such excellent partners in the Attorney General, in law enforcement, in the One Fund, and in a watchful public," said Boston Mayor Thomas M. Menino. The AG's Office encourages anyone who may have information about other potential fraud to contact State Police assigned to the AG's Office at 617-963-2223. Gause was sent to the Rensselaer County Jail without bail. She will be back in court on Tuesday where it will be determined if she waives extradition to Massachusetts. If she does not, it could take up to two weeks to process the paperwork to forcibly bring her to Boston to face the charges. Danielle Sanzone may be reached at 270-1292. Danielle Sanzone may be reached at 270-1292.
Troy woman arrested for stealing from Boston Marathon bombing fund VIDEOS
- Danielle Sanzone
- Comments
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What do you first see when you walk into a museum? Maybe an info desk or a gallery full of paintings or sculptures or a fountain in the central court.
What's less apparent at first glance, but just as vital to the museum's character and culture-sharing ecosystem, are the institution's affiliates, those near-and-far places that partner with the museum on a number of levels. Partner to spread knowledge and access exhibits and information and, ultimately, better the museum goer's experience.
The Grammy Museum announced its first-ever affiliate on Thursday, Feb. 6, a date that Bob Marley's legion of fans will recognize as the seminal singer 69th birthday. It makes it the perfect date, then, to cut the ribbon on the downtown music hub's new partnership with the Bob Marley Museum in Kingston, Jamaica.
"As a Grammy Museum affiliate, the Bob Marley Museum will have access to Grammy Museum exhibitions, educational initiatives, research programs, internship opportunities, collaborative marketing and promotions, technical support for interactive displays and more," read the announcement.
The iconic musician, who passed away in 1981, is remembered at his eponymous museum through displays, photos, equipment, personal items, memorabilia, and audio visual explorations of his resounding impact on the world of reggae and the artists he influenced.
Located on the site of Mr. Marley's home, the Bob Marley Museum is a Jamaican national trust site.
The new partnership bodes of more to come in 2014. More affiliates will be announced, says the Grammy Museum, in the coming months.


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Healthy Habits Hero: Cathy Erway
Cathy Erway shares her tips for quick, easy cooking.
Cathy Erway's blog, "Not Eating Out in New York," proves that even in one of the world's top restaurant cities, eating in can be delicious, quick, and better than takeout. Erway grew up in a kitchen-centric family. Her Taiwanese mom preferred meals cooked on the fly, stir-fried, improvised. Her American dad poured himself methodically into cookbook recipes.
That good grounding in home cooking lost its appeal when Erway, now 31, moved to New York City after college. Meals devolved into alternating between takeout places. "The culture was so lacking in the things I loved growing up, which were cooking and taking the time to enjoy a good meal." That sense of loss, and a need to save money, fueled a dining-in experiment: Erway went two years without eating a single restaurant or takeout meal.
By the end of the process, she had become more attuned to what she ate and how she cooked. Her weekly food expenses fell from $100 to just $25. She now spreads her "cook more" message through blogging and classes. "I'm definitely less rushed now, and I approach life and meals the same way," she says. "I just enjoy the process of how it evolves."
- Take five, and multiply. "I teach a class based on cooking five meals with five ingredients. We might have a whole chicken, onions, carrots, potatoes, and seasonal produce like broccoli. The first night, you stir-fry vegetables with chicken breasts cut from the whole bird. Then you have braised chicken thighs with mashed potatoes. The yummy broth can make a soup or risotto, and any leftover meat becomes chicken salad for a sandwich. Leftover stock makes a creamy carrot soup."
- Bulk up on grains. "If you're making rice or grains one night, make enough for the next day. Extra rice is great for fried rice—which for me is the archetypal leftover dish in Chinese cooking. Rice, couscous, and quinoa all work great for mixing with leftovers you have on hand."
- Be big on beans. "Beans are something I really love, especially in winter. Stock some cooked black beans in your fridge. One night you can make tacos or a dish with beans, chopped bell pepper, tomatoes, onion, and garlic. Or use some mashed like hummus on a sandwich with fresh arugula."
- Make it social. "When I first started eating in, everyone asked, 'How are you going to have a social life if you can't go to a restaurant?' I threw potlucks. I hosted cook-offs for the community. I started a supper club and just got into all sorts of walks of life that had to do with DIY and making food from scratch. I felt like it struck a chord with a lot of people."


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X-Blades (PlayStation 3) review
"Ayumi has to be somebody's wet dream. The press releases talk-up the sexy art style, and emphasize how both action and anime fans will slobber over her figure and fighting moves. And no doubt, some people will be drawn to her brash attitude. But the girl can only take the game so far, and she's been outfitted in a stagnant ensemble."
Freelance review by Benjamin Woodhouse (February 27, 2009)
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Best for Tall Runners
"Most jogging strollers don't have adjustable handlebars and if you're on the taller side, you may find many joggers are too short for you. The Mountain Buggy Terrain allows you to adjust the height, accommodating both shorter and taller runners, which means it's also good for sharing with other caregivers. Plus, it has a slim profile, so navigating the supermarket or shops is possible. And talk about motivation - when you buy this stroller you get your first Baby Boot Camp class free, a stroller workout that's offered across the country." Read the full article hereWritten by: redtri.com ( US)
"We arrived in the Lake District yesterday and went on our first proper hike with the buggy today - about 7 miles. The terrain was a real mix - lots of gravel paths, slots of rocky forest trails and a ford. Freddie was a bit upset to begin with, we think it was because of the cold / wind. Once we put the rain cover on he slept for 1.5 hours, including the river crossing, so it must be a pretty comfy ride! It got really bouncy towards the end, but Freddie loved it. We made good use of the brakes and at one point on really cambered bit of the path we ended up testing the 5 point safety harness - oops! We found locking up the front wheel really helped on the stoniest bits."Written by: Tom & Emily Randle
"Just wanted to say that I've been really impressed with the ease at which you can fold down "pack down" and extend the buggy back into action. Very straight forward and practical! When you remove the back wheels and pack it down it can fit quite well into a moderate sized car boot...the handbrake is fantastic and would be very confident using it on hilly terrain. I would use this handbrake regularly..."Written by: David Murtagh - Ireland
"I absolutely love it! It's so easy to fold down. Arthur thinks it is great being able to sit up and look around. Today we ventured out to the botanical gardens in Christchurch. It was a little drizzly so I used the rain cover. It is great that you can unzip the cover to get your baby out. With other prams I have had to remove the whole rain cover to get him out, which is not very practical. I think this is a great feature of the Mountain Buggy. Arthur loved sitting in his pram chatting to me while I drank my coffee!...
...I took Arthur for a walk in Bottle Lake Forest. For this walk I used the 16 inch wheels. The forest is really bumpy and there is lots of sand. It was an absolute breeze pushing Arthur in this pram. It was only a matter of minutes before he was fast asleep with the nice, gently bumping of the pram on the rough terrain. Arthur slept for the entire walk despite the fact that some of the areas were quite rough. The pram handled every hurdle really well and I was extremely impressed. As mothers I am sure we all appreciate a sleeping baby and there is nothing worse then a sudden bump that wakes them!! This was not the case with the Mountain Buggy terrain. Arthur looked so peaceful through the walk and he looked so cosy and comfortable tucked up in the pram. I will be sure to go walking through the forest again, it really was an enjoying experience with this pram."Written by: Emma Ellis - Christchurch, NZ
"Having the right buggy is an absolute top priority for me, as some farm jobs are just not suitable for a toddler to be exploring on their feet. I love knowing that my daughter is comfortable and happy in the seat of her buggy, observing what is happening, while being safe and letting me have the freedom to move.The Mountain Buggy terrain fits perfectly into our family. It goes everywhere!
The larger 16" wheels give great ground clearance, without compromising the balance or stability of the buggy. I am often covering uneven ground, from small creeks and muddy patches in paddocks, to negotiating my way through native bush, over sticks and small logs. The terrain handles all of this perfectly, while remaining light and easy to steer. It is extremely simple to change to the smaller wheels allowing me to disguise my off road farm vehicle, for a nippy town buggy, although with the new compact fold, I have no trouble fitting the terrain in my standard size boot with either wheels on! The hand brake gives me extra piece of mind when going doing steep hills, I am able to control the speed better, this definitely makes me feel more confident about exploring new areas. I am so impressed with the new terrain, there seems to be nothing that hasn't been really well thought through. Definitely the best buggy for our family."Written by: Lucy Mouat - Hawke's Bay, NZ
"The terrain checks all my boxes for a good stroller: maneuverable, easy to fold, smooth and comfortable ride and infant car seat compatible. I am beyond impressed with the new terrain. What I love most is that it is a multi functional stroller that grows with your child. If you are a serious jogger this a great stroller for you. If you are one that jogs here and there this is a great stroller for you because you can easily use it everyday with the new streamlined features."
Read the full review hereWritten by: Lindsey from The Wise Baby (United States)
"The 2015 version on the Mountain Buggy terrain has a whole host of new features. With a more compact, easy fold, a lighter chassis and larger basket, the terrain has never been so impressive."
Read the full review hereWritten by: Pushchair Expert (United Kingdom)
"Mountain Buggy's new terrain is one of a raft of new additions to its ever-growing, all-action stable that combines sleek and slender stylish designs with the hardiness and nimbleness (yes, that's a word) of a mountain goat."
Read the full review hereWritten by: Made For Mums (United Kingdom)
So what was I looking for in a buggy when I chose this particular one? Well my main criteria was a lightweight, sturdy, easy to push 3 wheeler. I was about to embark on a lifestyle change, one which required long walks, gentle runs and power walks as well as trips to the shops. I wanted one which didn't take up the entire boot space, would last my son through baby and toddler years and had a basket which could be loaded up for picnics on the beach and in the country.Written by: Mum in a Nutshell ( UK)
Read the full review here


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Opening this weekend is director Michael Bay's fantastic dark comedy Pain & Gain. The film is based on a crazy true story and stars Mark Wahlberg and Dwayne Johnson as two bodybuilders who get caught up in an extortion ring and kidnapping scheme that goes terribly wrong. Pain and Gain also stars Anthony Mackie, Rebel Wilson, Tony Shalhoub, Ed Harris, Rob Corddry, Ken Jeong, and Bar Paly. For more on the film, watch some clips or the red-band trailer.
Recently, I landed an exclusive phone interview with Johnson and Wahlberg. We talked about how the craziest stuff is true, the way they prepared for the role, whether they were nervous to play these characters, collaborating with Michael Bay, future projects like Ted 2, Hercules, G.I. Joe 3, and more. In addition, I asked Wahlberg if we can get Johnson walking around in the background of Transformers 4 so that there can eventually be a G.I. Joe/Transformers movie. Hit the jump for what they had to say.
Collider: I'm gonna start by saying the movie's fantastic. I had a blast watching it and you guys an amazing job in it, so let me start with that.
DWAYNE JOHNSON: Thank you man. I appreciate it.
When you think of Michael Bay movies, you think crazy action and beautiful women, but not necessarily great performances. It's more about the special effects. But I think the thing that really struck me about Pain and Gain was how great all the performances were, led by both of you. Talk a little about preparing for the role and your reaction to seeing the finished film.
JOHNSON: Okay, so in my prep for the movie I was coming off of GI Joe. My prep for the movie – I probably prepped for about 8-10 weeks – was to change my diet around, my training around. Now I'll just talk about the physical prep. This guy spent a lot of time in prison. Those guys that spent time in prison, their diets are shit, the food is the shits. However, a lot of those guys who are in prison jack iron all day. When they get out, they're big and dangerous. That's what I wanted him to be. Then, from an acting standpoint, I read the material, I loved the material, and for me it was a great departure from what I generally played, characters I generally played in the past, so, one that was very complex and had a lot of shit going on in his mind, and continuously falling and tripping, making poor decisions. That type of type of practice, so with Michael, I'm very very excited to play that type of role.
Mark, do you have anything?
MARK WAHLBERG: Yeah. I read it on the set of Broken City where I was trying to be as dense as possible, and setting a record. And so, I tried to follow it as much as possible. I was just piling on the weight and eating as many meals as possible, taking weight gain, and all that good stuff.
One of the things that's also gonna surprise people about the movie is that the craziest stuff that happens in it is true. And maybe you guys had a little more leeway in playing the non-crazy stuff. Can you talk about the fact that so much of what we're going to see on-screen is true?
WAHLBERG: It's pretty wild. I was reading an article today that the writers who wrote the articles in the Miami Times and they were talking about some of the stuff that they had to take out but they changed it because they were just too crazy and too outrageous and people wouldn't believe it.
This movie is obviously based on a true story. Was there any apprehension from either of you about portraying these people or taking the role, or was this something you relished?
JOHNSON: I was down here in Miami when all of this went down. I was at the University of Miami when this went down. We knew a lot of individuals who were working out at the Sun Gym at the time. A lot of the Miami Police Department was working out at the Sun Gym at that time. It was a very infamous place. The events and the trial rocked the city. So I was familiar with it when I read it, and, honestly, excited at the challenge and the opportunity of bringing the story to life. Because at the end of the day, we have to remember that the individuals who committed these horrific crimes got what they deserved. Two of them are sitting on death row and will eventually die. It's well deserved, and, the other ones have paid their price.
WAHLBERG: And I don't intend to be insensitive to the victims and their families but, at the same time, as an actor, it's our job, and we are obligated to portray the characters in the most realistic way possible. And playing characters that are so over-the-top outrageous is something that I look forward to as an actor. You don't get to do it all that often so, you try to remain sensitive to the people that were hurt while also remaining true to the story.
One of the things about Michael Bay, which maybe neither of you knew before going in, is how quickly he works. Can you talk about collaborating with someone who just does not slow down and wants to get as many setups as possible per day?
WAHLBERG: It was great for me. I like working that way too. I don't enjoy doing nothing or sitting in my trailer watching ESPN. I like being out at work so the pace was great for me.
JOHNSON: Working with a guy like Michael who, he comes as advertised, his reputation precedes him, like all of our reputations by the way. You get on set. He's an intense shooter, very knowledgeable, extraordinarily proficient at shooting. As a technique, his job is leap-frogging where, as he's shooting a scene, he's prepping for another scene. He's prepping for another shot at the same time. I liken him to some of the great coaches I've played for in the past who are intense guys, they get loud, and they pull out the best in their athletes, like Michael does.
I never asked this question, but because of this film and some of the shit you guys do and say, but was there a scene that was a favorite for both of you, just because there was some crazy shit?
JOHNSON: I would say, there's a couple of scenes, but it would have to be, one where Mark, or Daniel Lugo is actually having a witness, what were you doing when we had that big meeting?
WAHLBERG: No, the neighborhood watch.
JOHNSON: It's the gate. When Mark's character has to actually hold the neighborhood watch – that shit with all the neighbors – and to think that that really happened, and that a man moved into another man's house and took over his life is just unbelievable. Then the second part would have to be when Paul Doyle, my character, grilling the hands, on public.
Yeah, all that stuff is insane. It's just crazy. I put on Twitter and Facebook that I'd be talking to you guys and I got a bunch of questions I'd like to ask a few. Some of my friends who live in New England have eaten at Wahlburgers and they speak very highly of it. So the question is, will it come to LA?
WAHLBERG: Eventually yes, but we're starting by expanding in the New England area first. We plan to have 50 or 60 in that area before we go out west.
Dwayne…Vin Diesel said there might be a chance that you guys would be filming Fast 7 this summer. Is that possible?
JOHNSON: It's not possible for me because I'm shooting Hercules this summer starting in 6 weeks in Budapest so, optimally for them I'm not too sure. I haven't heard anything from them. I'm pretty sure I would have gotten a phone call early in the morning if that was the real plan, not quite too sure though.
And obviously, what do you think will be the success of the next GI Joe, and Mark, what can you tease us with for the next Transformers?
WAHLBERG: Michael doesn't want me to say anything about it (laughs). Just that we're making it.
JOHNSON: Yeah man, we're very excited about G.I. Joe. As you know, Frosty, because we talked about this a year ago, we took a risk by postponing it. We all thought that the movie could get better. Everyone went back to the drawing board and circled their wagons and made a better movie. We rolled the dice and it paid off and-
WAHLBERG: It paid off for both of us.
JOHNSON: (laughs) Oh yeah. Why, because you got Transformers?
WAHLBERG: No, then you moved up that date and Ted got bumped up two weeks.
JOHNSON: That's right. See? We moved up that date, Ted got bumped up two weeks, and then opened with $50 million plus (laughs).
So let's jump into two quick things about sequels. Mark, what are you looking forward to or what do you know about the sequel to Ted? And Dwayne, are you thinking about what you'd like to see in a sequel to G.I. Joe, which Paramount has said is going to happen?
JOHNSON: What we would love to do with the sequel to G.I. Joe, which will definitely happen. We set ourselves up really well with this last G.I. Joe, because we really paid attention respected homage to the mythology. And now that we've redesigned that foundation of the mythology, now there are many places to go. It's phenomenal the G.I. Joe characters who we can bring to life. We're all talking about it now and certainly using the 3D platform in even better ways for the next one so, I'm very excited about that.
WAHLBERG: Ted is gonna be outrageous. It gets crazier and crazier. We're coming up with ideas now.
This will be my last question for both of you. What's your 2013 looking like in terms of projects, producing, etc. Can you sort of lay it out for your fans?
WAHLBERG: Very busy (laughs). We're gonna spend most of the time shooting Transformers and producing a couple pilots.
JOHNSON: Very busy as well. I second that motion. In the first 2 weeks coming out next summer, I hope we'll be shooting an executive season of The Hero, getting involved in more television, producing more, working on a project with my good buddy here who still has yet to share with me any of his wahlburgers or his mark's supplement line or his water line with P. Diddy I haven't gotten a fucking thing. However, we will be working together on a really cool project for HBO.
Cool. I gotta go, but before I do, Mark, you gotta convince Michael to have an easter egg of Dwayne walking around in the background of Transformers 4 so that there could be in the future a G.I. Joe/Transformers movie.
WAHLBERG: I like that. That's a possibility.
JOHNSON: I like how you're thinking.
Yeah, I'm totally serious about this. Mark, you can pitch this to Bay. He might listen to you.
WAHLBERG: A good idea right about now.
Good idea on Pain and Gain guys, it's really fantastic, and you guys have a great day.
WAHLBERG: Thank you.
JOHNSON: You too, buddy. Good talking to you.
For more on Pain and Gain, watch our exclusive video interview with Michael Bay.


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Bait 3D, Huayi Brothers' Tai Chi films and The Bourne Legacy all took a bite out of the China box office in October.
A trio of 3D releases performed strongly at the China box office in October, demonstrating the power of the format in this emerging market. Among them, Bait 3D stood out with box office takings of $24.7m in its first three weeks.
Meanwhile, 3D release Tai Chi Zero continued to shine after a healthy first-week gross in late September, with cumulative box office reaching $23.25m for producer-distributor Huayi Brothers. It was followed by the second film of the 3D trilogy, Tai Chi Hero, which opened Nov 1 and grossed $9.05m during its first weekend.
Bait 3D, an official Australia-Singapore co-production, was co-produced by China's Yunnan Film Group and Enlight Pictures who also handled mainland China distribution. The film opened on Oct 12, one week after the National Day holiday, during which no heavyweight Hollywood or Chinese pictures were released.
No Hollywood films were released until Total Recall on Oct 20 and The Bourne Legacy on Oct 24. Total Recall grossed $16.24m after three weekends, while The Bourne Legacy swept Chinese cinemas in the first two weeks with $25.57m.
Another well-performing October release was EuropaCorp's Taken 2, which opened on Oct 7 and grossed a total of around $18.5m.
The first three weeks of October, before the end of "local film protection month", is also seen as a good time to release non-Hollywood foreign films, which are imported into China on a flat-fee basis. The Twilight Saga: Breaking Dawn - Part 1 grossed around $4.9m, while Anna Karenina took $2.03m and late September release Looper finished its run in October with a solid $20.63m.
Apart from the two Tai Chi films, the only well-performing local film in October was romantic comedy Love Is…Pajamas. Starring Hong Kong's Ronald Cheng, the film grossed $4.28m.
Because of the "local film protection month", in which no Hollywood films opened in the first three weeks of the month, the market in October appeared quieter than in previous years. Several 3D Hollywood films will be released in November, including DreamWorks' Rise Of The Guardians, Disney's Wreck It Ralph, Fox's Life Of Pi and Sony's re-release of 2012.
They will face strong competition from Chinese films such as Lu Chuan's The Last Supper and Feng Xiaogang's Back To 1942. No Hollywood films are expected to be released during December which is usually reserved for local films. Skyfall and The Hobbit are both scheduled for January in mainland China.


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Does it matter if the baby-sitter is under the age of 18? Or only watches your childen 2x per week (rather than full time)? Or if she files income taxes because she does have another part-time job?
the federal requirement is based on amount earned per year (see my post below)...if you pay them as a subcontractor, you must file a 1099 at end of year if they make more than $600. If they make more than $1000 you are required to pay payroll unless they specifically elect to be paid as a subcontractor (personally, if I was given the choice as an employee, since both will be reported to IRS I'd choose payroll, as it means I don't have to pay double social security and medicare)....so if she only watches a few times a week it depends how much she makes per year.... As for the other job, your job just adds to her reported income...what the IRS is trying to avoid is people using household jobs as unreported income I don't think under 18 matters but I'm not an accountant.
I could to do it for a week it is fine with me thank you god bless


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Long-time Los Altos resident Robert "Bob" Cunningham will be remembered Thanksgiving weekend at a funeral Mass on November 30, 11:00 a.m., at St. Nicholas Church in Los Altos. Mr. Cunningham passed away peacefully on September 5, 2013, at his home at The Forum at Rancho San Antonio, after spending time with all five of his children and many of his grandchildren. He was 89 years old.
For more than 30 years, he was a highly regarded human resources executive at a biotechnology firm in the Silicon Valley, Beckman Instruments, before retiring in 1988. Having served with distinction in the Navy and Marine Corps during World War II and the Korean War, his remains will be interred with full military honors at Arlington National Cemetery, alongside his wife of nearly 50 years, Mary Lou (Stueck) who predeceased him in 1999.
Bob Cunningham was born in Evanston, Illinois in 1923. He was the second son of Barbara Dorn and Bernard Cunningham, brother of Bernie Cunningham and is survived by his sister, Madge Marten of Florida.
A true Renaissance man, he began taking art classes at the Art Institute of Chicago at age 10 and continued to paint and enroll in community art classes until his death. Bob attended high school at the downtown Chicago campus of Loyola Academy, and remained active in their Bay Area alumni association. When his parents moved further up the North Shore, he transferred to New Trier High School in Winnetka, Illinois. At New Trier he had the opportunity to share the stage with the young actor Charlton Heston. Bob would fondly recall his own one line in the play, "It is only a rumor."
Upon graduation, Bob attended the University of Illinois. As the U.S. entered World War II, Bob enlisted in the Navy in the hopes of being a fighter pilot. Instead he was sent to electronics school and was deployed to the South Pacific. As a radio operator, he landed on the shores of New Caledonia and the Philippines to signal Japanese troop status to nearby ships. He recalled being issued winter gear, in anticipation of the invasion of Japan, but his tour ended in the South Pacific with the Japanese surrender.
Bob returned to Chicago and joined the Marine Corps Reserves. With a long-time interest in architecture, he re-entered college at the Illinois Institute of Technology (IIT) and studied under legendary Bauhaus architect, Meis Van de Rohe, earning a B.A. degree in 1948. Named "Man of the Year" his senior year, he was offered a position on the faculty as Assistant Dean of Students upon graduation.
Soon Uncle Sam came knocking and Bob was called back for active duty in the Marine Corps for the Korean War. He attended officer candidate school at Quantico, Virginia, and was deployed to Camp Pendleton, in Southern California, where he led a tank commander-training unit as a First Lieutenant. He never crossed the Pacific during the war, but did travel to Los Angeles where he met his future wife, Mary Lou Stueck.
After a short courtship, they were married on July 5, 1951. They spent their first year of marriage in Chicago, where Bob remained on the Illinois Tech faculty. With their first child on the way and the lure of more temperate California climate, Bob and Mary Lou returned to Southern California where he accepted a job in human resources with Fullerton-based Beckman Instruments.
His 30-year career took him from Southern California to offices in Northern California, Geneva Switzerland, and back to Palo Alto where Bob headed up human resources for the medical instrument company's Spinco Division, retiring in 1988.
They settled in Los Altos in 1966, where Bob lived until moving to the Forum at Rancho San Antonio last year. He and Mary Lou were active in St. Nicholas Church, Villa Sienna, and their children's schools, including Stanford University's Committee for Art. They were also passionate about travel and their unique experiences included bowing to the King of Thailand, audiences with the Pope, exploring flea markets in Europe, safaris in Africa, volunteering for Mother Theresa in India, boat rides down the Nile and riding public buses in Damascus, Syria. He continued his travels, after Mary Lou's death, with his close friend and companion, Janis Black of Los Gatos.
Bob enjoyed playing some of the world's greatest golf courses, yet equally enjoyed playing at the local Shoreline Golf Course as a Shoreline Senior. But nothing mattered more to him than family, friends and colleagues. All will remember his Irish charm and signature smile. He is survived by his adoring children Kathleen Matthews (Chris), Maureen Cunningham, Ann Kauffman (Jim), Robert Jr. (Sherri), and Carol Seitz (Tom,) as well as his 11 grand children and one great-granddaughter. In lieu of flowers, donations may be made to the American Cancer Society, where his wife was an active volunteer.


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Blistering Heat Wave Stressing Nation's Power GridJuly 21st, 2011
NEW YORK (AP) – A lengthy, blistering heat wave that is blanketing the eastern half of the United States is putting significant stress on the nation's power grid as homeowners and businesses crank up their air conditioners.
Utilities say they're ready for high power demand and widespread electricity shortages or outages are unlikely. Lines and equipment are not fully taxed and there is more generating and transmission capacity available than usual because of the weak economy. Also, not many major storms are in the forecast, meaning fewer downed power lines.
The heat wave began a week ago in the Plains states and is expected to spread east through the weekend. It is lasting longer than most heat waves and is spread over an unusually wide area, according to Travis Hartman, the Energy Weather Manager at MDA Earthstat, which proves forecasts for utilities and other weather-dependent businesses.
Hartman predicts 90- to 100-degree weather from Chicago to Boston from Wednesday through the weekend. The Midwest is expected to see peak heat on Thursday while thermometers in eastern states will top out on Friday and Saturday. Philadelphia may break a 1957 record of 100 degrees on Friday, while Washington, D.C., is expected to reach 103, tying a record from 1926.
Texas and the southern Plains states will extend a long streak of hot weather. On Wednesday Oklahoma was expected to suffer its 30th day of triple-digit temperatures this year.
Nationwide, Thursday and Friday will be hotter than any time since 1950, says Hartman. "It's going to mean elevated power demand for an extended period of time for a lot of people," he says.
To meet demand, utilities are firing up special power plants used only a few days a year, delaying scheduled maintenance in order to keep all equipment on line and testing heat-sensitive switches and other equipment with high-tech devices like thermographers that can gauge temperatures to one-tenth of a degree.
"These are the days everyone wants to have their ACs on, their computers going while they watch TV," says Jon Jipping, Chief Operating Officer of ITC Holdings Corp., a transmission grid operator that owns grids in Iowa, Michigan and four other Midwest states. "These are the days we get ready for."
Peak demand for most utilities usually happens on a late weekday afternoon in mid-summer. That's when businesses are still open but people return home, turn on their air conditioners, lights and televisions and they start cooking dinner.
Problems can arise when the grid comes under maximum strain. Equipment can't cool off, and it can't handle as much power as usual. Lines, transformers and switches are working at full capacity and can be overwhelmed by power surges that can result from a blown piece of equipment or downed power line.
Even drops in power demand can be perilous. When a thunderstorm drenches a big, hot city, there is a quick drop in power demand because suddenly millions of air conditioners don't have to work so hard. When power flow changes rapidly, either because of a surge or a sudden dropoff, devices meant to prevent equipment failures could trip, cutting power to customers.
Peak summer demand can be nearly double the demand of a typical day in a mild month like April or October. The PJM Interconnection, which operates the transmission grid in parts of 13 mid-Atlantic states, hit a record peak demand of 146,082 megawatts Tuesday. That compares to a typical April peak load of 78,000 megawatts.
Utilities and grid operators have to plan for the summer peak year-round. For them, a summer heat wave is like Black Friday for a big box retailer. Customers are clamoring for service, and it is time to sell the most power at the highest rates of the year.
Power generators have fleets of small power plants that can be turned on and off relatively easily to meet demand. They are inefficient and expensive, and therefore push the wholesale price of power sharply higher. Peak summer wholesale prices can be triple the price of power during a mild-weather month.
By the end of May each year, utility emergency procedures must be finalized, equipment must be repaired and power plants prepared. Jim Meister, vice president of operations support for Exelon Nuclear, which owns 10 nuclear plants, says each plant undergoes an average of 100 maintenance activities a year to get ready for summer.
When a heat wave is predicted, alert levels are raised that slow and then stop all non-essential maintenance on the grid. Fuel is delivered to plants that may need to fire up and workers are put at the ready.
A long heat wave like this week's can put even more stress than normal on the system. When heat waves are short, some people will put up with a sweaty day or two. But when a heat wave lasts, many people make their homes colder than normal and run air conditioners constantly.
Also, air conditioners have to work harder because the persistent heat deeply warms walls and other infrastructure, making it harder to cool rooms.
"As you get into the heat wave, the load builds even if the temperature stays the same," says Mike Bryson, the Executive Director for systems operations at PJM.
By Jonathan Fahey
Glossary Terms
Nominated Volume
The physical quantity of gas requested, typically in MMBtu/day, for a specific contract or for all contracts at a specific point.
Marketing Affiliate
A marketing company that has corporate ties to an interstate pipeline, an intrastate pipeline, or a local distribution company.
Energy Only Providers
Power marketers or other electricity vendors who provide and bill for only the energy component of the electricity consumed by the end-use customer.
A unit of heating value equivalent to 100,000 British thermal units (Btu).
Real Power
The component of electric power that performs work, typically measured in kilowatts (kW) or megawatts (MW)--sometimes referred to as Active Power.
Injection (Storage)
The process of delivering natural gas into a storage field for future delivery and use.
Price Ceiling
Statutory maximum lawful prices for various categories of natural gas, including gas destined for both the intrastate and interstate markets.
Energy Delivery Chains
Find out more about how your energy is produced and delivered to your business.
Energy & the Environment
How we assist clients in responding to national environmental concerns.
- Initiate and manage a "Green" energy procurement program
- Evaluate national legislative and regulatory initiatives
- Research state and local energy efficiency programs and incentives
- Track energy use and related emissions estimate


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Pace New Musicals
Two stories of a precocious 11-year-old free spirit and a misguided teen. Pace New Musicals presents Little Miss Fix-It and Confirmed.
Pace New Musicals: Little Miss Fix-It
January 29–31, 7:30 p.m. and February 1, 2:00 and 7:30 p.m.
Schaeberle Studio Theatre, 41 Park Row 10th Floor
Directed by Director of Musical Theater Amy Rogers.
According to Pace New Musicals, Little Miss Fix-It "tells the story of Nan, a gloriously precocious and imaginative 11-year-old free spirit who drinks black coffee for breakfast, and tries to bend spoons with her mind. The one thing Nan fears most: disorder. With her parent's marriage crumbling, Nan dedicates herself to 'fixing' her friends problems. When Nan meets David, a 12 year-old Impressionist in the park, she is even more overwhelmed by the highly unorganized feelings that come with first love. As she tries to save her parent's marriage and the problems of everyone around her, Nan embarks on a hilarious and heartwarming journey, discovering that you can't always control what happens in life; but that sometimes great things happen when you let go, simply trust your instincts, and take a step not knowing where you're going to land."
The cast for the staged reading includes Sarah Hollands, Ethan Carlson, Katy Rea, Kevin Shotwell, Andrea Ross, Ragan Pharris, Bethany Perkins, Melanie Wildman, Claire Charland, Samantha Grossman, Hannah Grace Forsley, Jacob Pincus, Nick Zients, Spencer Clark, Jimmy Larkin, Lexi Rabadi, and Michael Hughes.
Tickets are free. For reservations, call (212) 346-1352 or e-mail firstname.lastname@example.com.
Pace New Musicals Lab: Confirmed
February 1, 11:00 a.m.
Schaeberle Studio
Confirmed "is described as a pop-rock, teen spiritual journey. When Lana, a rebellious, but misguided teen, finally goes too far with a sexy end of summer bash, she is sent to Catholic school to change her ways. While there, she will struggle to find love, redemption, and raise some hell while she's at it! This off beat story tells of adolescents grappling to find what to believe in, who to believe in, and most importantly, how to find faith in oneself."
The Pace New Musicals program was developed in 2007 to nurture the creation of new musical theater in New York City, while at the same time providing an invaluable educational opportunity for students to work directly with top professionals in the field. The program allows students to experiment with new, untested works without precedent-setting productions–a rare opportunity in theater education.
For more on what's happening over in PPA, visit their newly-designed website.
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John Carlo Bautista '21 rose up the ranks working at Pace Mart, PLV's student-run business, to become HR Manager. As an aspiring risk analyst with professional experience across several industries, he's got his future planned out.
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There are only a few months left until Commencement! If you'll be walking in May 2020, be sure to note the deadlines for registration and ordering your cap and gown. We can't wait to celebrate you on the big day.
Getting Ready to Walk


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Discretionary Trusts – Knowledge Direct
Rysaffe principle
The Rysaffe case is often referred to within trust planning. It demonstrates that there are various ways of using multiple trusts in order to achieve effective tax planning.
It is worth remembering that although the taxation of discretionary trusts is nothing new, generally the flexibility in the old regime meant that in many instances, where clients and financial advisers were planning inheritance tax (IHT) solutions, the potentially exempt transfer (PET) regime was simpler and potentially more cost-effective.
The relevant property regime that Interest in Possession (IIP) and Accumulation and Maintenance (A&M) trusts now find themselves in treats these trusts as similar to discretionary trusts for IHT purposes. The added complexities this brings does not mean IHT planning is no longer viable, it just means we need to look at the longer term view and really understand the objectives of our clients.
The flexibility that can be achieved in the new regime can make the issue of paying tax up-front (where previously there was none) a lot more palatable, as this document explains.
The 'Rysaffe principle' relates to Rysaffe Trustee Co (CI) v Inland Revenue Commissioners* (2003) where a series of trusts were created on consecutive days. The principle being that by establishing a series of smaller trusts, rather than just one trust, you can reduce the impact of the 10-yearly periodic charge and exit charge by benefiting from a nil-rate band (NRB) for each individual trust.
The Inland Revenue (now HM Revenue & Customs) contended:
'That the making of all the settlements were associated operations and that therefore the settlor had made one composite settlement by an extended disposition.'
After an initial successful hearing both High Court and a unanimous Court of Appeal Judgement stated that Section 42 Inheritance Tax Act (IHTA) 1984 was to apply on the basis that the word 'disposition' had its ordinary meaning and was not to be extended to include a disposition by associated operations.
A key statement from the judge, Park J, dealing with the associated operations point was as follows:
'All the parcels of shares were properly comprised in settlements for the purposes of Section 64. The associated operations provisions had nothing to do with that analysis. There were 10-yearly charges on all of the parcels of shares. It is (I assume) true that in aggregate the five 10-yearly charges would be lower than the single charge which would have applied if there had only been one settlement. But that is not a valid reason for artificially importing the associated operations provisions into the exercise and using them to impose the false hypothesis that there was only one settlement when in fact and in law there were five.'
Additionally, from a planner's point of view it is worth considering Section 62 IHTA 1984 relating to 'related settlements'. In summary for a trust to be a related settlement:
a) the settlor is the same in each case, and b) the trusts commenced on the same day.
So, trusts created on different days do not fall within this definition. Therefore, by creating a series of trusts on different days you may reduce the inheritance tax payable, as the example below demonstrates.
Example: £500,000 invested into a bond under a discretionary trust and no previous chargeable lifetime transfers
Initial charge (Entry tax):
If the £500,000 is invested into one bond under a single trust, there will be a chargeable lifetime transfer (CLT) in respect of the amount above their available NRB. We will assume the full NRB is available.
Value of transfer into the discretionary trust = £500,000
Less settlor's available NRB = £325,000
Excess = £175,000
Tax at lifetime rate of 20% on the excess over the NRB = £35,000 entry charge
First 10- year review (periodic charge):
The value of the trust fund at the 10-year Periodic Charge is £790,000.
Trust fund value = £790,000
Less current available NRB = £350,000
(assume increased to £350,000)
Excess = £440,000
Tax on excess at lifetime rate = (£440,000*20%) £88,000
Tax as a % of 'chargeable value' = (£88,000/£790,000) 11.14%
3/10 of the effective rate = (11.14*3/10) 3.34%
Tax on trust fund = (£790,000 * 3.34%) £26,386 periodic charge
If the £500,000 is invested as four separate bonds, each with a premium of £125,000 and write each policy subject to different discretionary trusts on different days, there will still be an initial charge as only the settlor's available NRB is assessed on the initial transfer into the trust (CLT):
Initial charge
Value of transfer into trust 1 = £125,000
Excess = £0
Tax at lifetime rate of 20% on the excess over the NRB = £0
Value of transfer into trust 2 = £125,000
Less settlor's available NRB = £200,000 (£325,000 minus gift into trust 1)
Excess = £0
Value of transfer into trust 3 = £125,000
Less settlor's available NRB = £75,000 (£325,000 minus gifts into trusts 1 & 2)
Excess = £50,000
Tax at lifetime rate of 20% on the excess over the NRB = £10,000
Value of transfer into trust 4 = £125,000
Less settlor's available NRB = £0
Excess = £125,000
Tax at lifetime rate of 20% on the excess over the NRB = £25,000. Total initial charge for all trusts: £35,000
First 10 - year review:
The value of the trust fund at the 10-year Periodic Charge is £790,000 between the four trusts. So for each trust fund the calculation is:
Trust 1
Trust fund value = £197,500
Previous CLTs seven years prior to this trust = £0
Less current available NRB = £350,000
(assume increased to £350,000)
Excess = £0
Tax on excess at lifetime rate = (£0*20%) £0
Tax as a % of 'chargeable value' = (£0/£197,500) 0%
3/10 of the effective rate = (0%*3/10) 0%
Tax on trust fund = (£197,500 * 0%) £0 periodic charge
Trust 2
Previous CLTs seven years prior to this trust = £125,000
Less current available NRB = £350,000
Trust 3
Previous CLTs seven years prior to this trust = £250,000
Excess = £97,500
Tax on excess at lifetime rate = (£97,500*20%) £19,500
Tax as a % of 'chargeable value' = (£19,500/£197,500) 9.87%
3/10 of the effective rate = (9.87%*3/10) 2.96%
Tax on trust fund = (£197,500 * 2.96%) £5,846 periodic charge
Trust 4
Trust fund value = £197,500
Previous CLTs seven years prior to this trust = £375,000
Excess = £197,500
Tax on excess at lifetime rate = (£197,500*20%) £39,500
Tax as a % of 'chargeable value' = (£39,500/£197,500) 20%
3/10 of the effective rate = (20%*3/10) 6%
Tax on trust fund = (£197,500 * 6%) £11,850 periodic charge
Total tax on 10-year periodic charge: £17,696 some £8,690 less than scenario 1 where one trust is used
When calculating the IHT on discretionary trusts written by joint settlers, unless the settlers have not contributed equally, then the calculations will be treated as if there were two trusts for half the values with one of the joint settlers as the settlor for each.
For example,
Mr and Mrs Wright pay £500,000 into a discretionary trust. This would be treated as an initial transfer into a discretionary trust (CLT) for £250,000 for each settlor. And that settlor's available NRB would be reduced by the £250,000. Similarly, at the ten year review, the trust fund will be entitled to two NRBs.
In the Summer Budget 2015 legislation was introduced to counter additions made on the same day to multiple trusts. Where property is added to two or more settlements on the same day and after the commencement of those settlements, the value of the added property together with the value of property settled at the date of commencement will be brought into account in calculating the rate of tax for the purposes of ten-year charges, exit charges.
Two trusts created by Mr Wright with gifts of an investment bond with a premium of £250,000 on different days. 5 years later he adds £50,000 to each on the same day. At the first 10 year review of the first trust the calculation now looks like this:
Trust fund value = £350,000
Previous CLTs seven years prior to this trust = £0
Gifts into related settlements = £250,000
Value of additions to other related trusts = £50,000
Tax on excess at lifetime rate (20%) = £60,000
Tax as a % of 'chargeable value' = 9.23%
3/10 of the effective rate = 2.77%
Tax on trust fund = £9,695
Prior to this change in legislation there would be no 10 year charge on this trust as the trust fund was not in excess of the NRB
There are some additions which are exempt including premiums paid under a contract of life insurance where premiums are due at regular intervals of one year or less throughout the contract. Therefore, the use of multiple trusts on protection policies remains unchanged.
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