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England's dressing room will be a better place without Kevin Pietersen after the controversial batsman was sacked following the dismal Ashes tour of Australia, wicketkeeper Matt Prior said on Thursday.
Prior, the tour vice-captain, said Pietersen's ability should have made him "the best England cricketer to ever walk this planet" and the decision to dispense with him would not have been taken lightly.
When asked if the dressing room would be a better place without the South African-born batsman, Prior replied: "Yes, it will.
"I think one of the biggest things they (the ECB) want to rediscover is the value of playing cricket for England, the honour and the pride you need to show as an England cricketer.
"And they only want people in that dressing room that are going to be passionate about England winning and performing," said Prior during a Q& A session at a cricketing event in Dubai.
Pietersen was released from his ECB (England and Wales Cricket Board) contract earlier this month in the aftermath of the 5-0 test whitewash by Australia.
The ECB said captain Alastair Cook needed to be able to trust and rely on the support of all his players.
Pietersen scored 8,181 runs in 104 tests and 4,440 runs in 136 one-day internationals but was never far from controversy.
He was briefly dropped in 2012 following media reports he had sent "provocative" text messages about England players to members of the South Africa squad during a series involving both teams.
More reports surfaced about Pietersen's divisive role in the squad after the latest Ashes series.
Prior, who has played in 75 tests and hit 3,920 runs at an average of 40.83, missed the last two tests of the Ashes series after being dropped because of poor form.
He said that being omitted when he was vice-captain, in the middle of a big series, "quite literally wrenched my heart out" but added he was determined to regain his place for the home series against Sri Lanka and India later this year.
"I have more passion now than I have ever had to get back in that team, turn things around and get back to winning ways," Prior explained.
The wicketkeeper also predicted that opening batsman Cook would bounce back in style from England's humbling in Australia.
"He will break records and he's a phenomenal cricketer," said Prior. "He will score the most runs for an Englishman in test cricket, no doubt, and he's a phenomenal bloke as well.
"To read some of the criticism he's got has just been incredible, as anyone who knows him respects him.
"When it comes to captaincy he's a big enough bloke to admit he's not the finished article yet. He's still very young in his captaincy and he needs to learn and needs to grow into the position," said Prior.
"There are certain things I think a captain needs. I think being such a nice person is one of the things which doesn't stand him in good stead as a captain and the best thing about him is he accepts that and he knows he has to improve."
England begin their limited-overs tour of the Caribbean when they meet West Indies in the opening game of the three-match series of one-day internationals in Antigua on Friday.


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Fundamental Series
Manufactured by the leader in high quality keyboard mallets, the Fundamental Series was specifically designed with the beginning percussionist and budget conscious band director in mind. This economical series offers the beginning percussionist and band director a quality product at an affordable price. The Fundamental Series is available in 17 different models, including a concert bass drum model. All models feature black birch dowels, and the three vibraphone models are also available with high quality rattan handles.
- Black painted birch handles
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Length - 20"
Width - 4.5"
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Heart Disease Drug Therapy
Tremendous advances have been made in the use of drugs to treat many heart conditions. These drugs can help prevent certain heart conditions from getting worse, prolong life and reduce the effect of symptoms on the ability to perform daily activities.
- Lower cholesterol levels
- Eliminate chest pain
- Help the kidneys eliminate excess water in the blood, thus reducing the volume of blood that the heart has to pump
- Lower blood pressure
- Make the heart beat more slowly
- Open up blood vessels, thus lowering blood pressure
- Prevent the blood from creating life-threatening clots
- Regulate the heartbeat
While many different drugs may be prescribed, the major categories of drugs used to treat heart conditions are:
- ACE inhibitors
- Angiotensin II receptor blockers
- Antiarrhythmics
- Anticoagulants
- Beta blockers
- Calcium-channel blockers
- Cholesterol-lowering medicines
- Digitalis
- Diuretics
- Nitrates
The information provided about each category is general in nature. It does not cover all the possible drugs that could be given for heart conditions, nor does it describe all the possible uses, side effects, interactions with other drugs or vitamins and herbal supplements. Please talk to the doctor or pharmacist for full information about the drugs that are prescribed. This information should not be used as medical advice for individual health problems.
If the doctor thinks that a drug therapy program can benefit health, he or she will develop a program that is specific to the condition, the age, the general health and other medications the patient may be taking. Drugs should be taken as prescribed. The doctor should be informed of all drugs and supplements the patient is taking and of any side effects.


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FALFURRIAS, Texas (Reuters) - Mounds of dirt decorated with fake flowers sit at the northern edge of the cemetery in this town about 80 miles north of the U.S.-Mexico border. Small metal placards mark the graves of the unknown, generally by gender, while others simply say "bones" or "skull case."
It is here that more than 50 unidentified immigrants were buried after dying in heat and punishing terrain while they tried to seek new lives in the United States. As legislators in Washington debate bipartisan proposals for an immigration overhaul, Texas officials say this small town, the seat of Brooks County and part of the U.S. Border Patrol region known as the Rio Grande Valley sector, is emerging as an epicenter of death and misery.
Sheriffs' deputies in the county - population less than 5,000 - found 129 bodies in 2012, about double the number from the year before and six times that recorded in 2010. This year so far - before the hot summer months, when the majority of deaths occur - they've found 17, said Brooks County Judge Raul Ramirez.
In the Rio Grande Valley sector as a whole, which comprises 17,000 square miles of southeast Texas, Border Patrol agents also are recording a rise in deaths and apprehensions. Enrique Mendiola, the USBP spokesman for the area, said 78 immigrant deaths and 357 rescues have been recorded in the sector since the government fiscal year began last October 1. In the same period the year before, he said there were 42 deaths and 137 rescues.
For reasons that remain unclear - law enforcement authorities refuse to speculate - the number of deaths in the Rio Grande region is rising while those in Arizona - which typically records the highest immigrant death toll in the entire southern border region - dropped from 253 in fiscal year 2009-10 to 77 since last October, according to the Coalicion de Derechos Humanos. (The human rights group tracks immigrant deaths in Arizona.) Mendiola said immigrants can easily lose their way in the flat, Texas brush country. In Arizona they can use the mountains and other natural landmarks use as directional markers.
Most of the bodies recovered in Brooks County were buried without a forensic examination, which the county cannot afford. Texas law offers guidelines on how to handle remains, but how that is carried out depends on the county.
"They've never had an autopsy," said Lori Baker, a physical anthropologist at Baylor University, of those in the cemetery.
Ramirez said the ongoing discoveries of deceased immigrants have put a strain on local authorities. Each time someone finds a body, a deputy must respond to the scene, often miles from any roadway, and the justice of the peace must officially declare the person dead.
Each body bag alone costs $740, Ramirez said, an extra $95,000 burden on the county last year.
Local authorities are still trying to learn more about the dead. Baker is leading a team that will exhume 54 marked graves in Falfurrias to collect DNA samples and perform tests to uncover the immigrants' age, sex and causes of death. The DNA will be sent to a lab to be cataloged in missing-person databases.
"I'm concerned as to how they're making these identifications because none of them have training in forensic science," Baker said.
The Border Patrol's Mendiola said that as smugglers, or "coyotes," have continued to capitalize on the demand for guides into the United States, the number of people caught has grown.
Most immigrants pay several thousand dollars to gain passage across the border and the checkpoint south of Falfurrias, he said. "These smugglers are just ruthless," Mendiola said. When someone falls behind as a group threads its way through private ranch land, "they're just going to leave them behind, because that's lost revenue for them."
Even those already familiar with the dangers and hardship involved remain willing to take the risk.
Honduran citizen Olebin Rivera, 32, told Reuters he was trying to return to the United States after being deported 10 years ago. He wants to go to Houston, where he can work as a painter or roofer to support his 3-year-old son and wife back in Honduras.
Rivera said he's hopeful that Washington will reform its immigration policies, but for now "there's no promise." He said he has heard the stories of immigrants losing their lives on the journey north but is not afraid.
Maria Carmen Ruiz Rocha, 34, is equally determined. At the Casa del Migrante in Reynosa, Mexico, across the border from McAllen, Texas — a shelter, run by Catholic nuns, where immigrants can stay for a few days before moving on — she talked of how she missed her husband and two children in Kenosha, Wisconsin, where she says she lived for 15 years working as a housekeeper. (While her husband had a work visa, she did not. Their children were born in the United States.)
Ruiz Rocha returned to her native Guanajuato state in Mexico in February to take care of her mother, who died at the end of March. Two days after her mother's death, Ruiz Rocha said authorities arrested her in Progreso, Texas, downstream from Reynosa - one of the unlucky members of her group who was not able to escape the authorities. After appearing before an immigration judge, she said she was deported to Reynosa.
"The judge told me I didn't have a right to be there," she said. A few days after she was deported, she crossed again and was again caught and returned. Each time she said she paid a coyote $4,000.
Ruiz Rocha's family has exhausted their means to pay for another crossing, something she says is difficult to explain to her 12-year-old son when he calls, asking why she won't come home.
"I want to go another time," she said. "I need to cross. I don't have anything here. My life is there."
(This story has been corrected to remove extraneous words in paragraph 5)
Editing by Arlene Getz, Prudence Crowther and Douglas Royalty


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A man is in critical condition after his girlfriend burned him with cooking oil at a Hartford apartment Friday morning, according to police.
Police responded to 116 South Street after Julia Rivera, 47, called police and said she burned her boyfriend to death, according to the police report.
He's still alive, but remains in critical condition, police said.
U.S. & World
"Arrest me. I did it. I burned him alive," Rivera told officers who showed up at her house to investigate, according to police.
Officers arrived to discover a crime scene, but no victim. They handcuffed Rivera and put her in a cruiser.
The man had run off before police arrived. They found him, alive, at 18 South Street suffering from second-degree burns over 70 percent of his body.
The victim has not been officially identified, but neighbors say his name was Gilbert.
He was taken to the Connecticut Burn Center at Bridgeport Hospital.
Rivera was arrested and charged with first-degree assault, reckless endangerment, violation of a protective order and disorderly conduct.
She was taken to Hartford Hospital for chest pains, police said.
Rivera is being held on $200,000


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Friday December 13, 2019
Article of the Month
IRA Charitable Solutions Part II
In 2017, approximately 61% of households held an individual retirement account (IRA) or other tax-deferred retirement plan and more than one-third of American households owned at least one type of IRA, according to the Investment Company Institute (ICI). The ICI estimated that by the end of 2017, Americans held $28.2 trillion in retirement assets, with $9.2 trillion retained in IRAs, making IRAs the largest pool of retirement type assets in the U.S.
Many clients wish to pass on IRA assets to loved ones and to charity after death. One option that may accomplish both of these goals is a testamentary charitable remainder trust. Using a testamentary charitable remainder trust can reduce the federal income tax burden for clients' family members and maximize estate tax savings, while also fulfilling clients' philanthropic goals.
The first article of this two-part series provided the rules applicable to IRA charitable rollovers, addressed some frequently asked questions and illustrated common scenarios in which a qualified charitable distribution (QCD) from an IRA may maximize a donor's benefits. Part I also covered the Legacy IRA Act and its potential to expand the scope of the IRA charitable rollover to include life-income gifts.
Part II of this series discusses the tax implications for the ultimate distribution of an IRA to loved ones. This article explores the use of a testamentary charitable remainder unitrust as a tax-efficient option for distributing IRAs to loved ones. Advisors who have an understanding of testamentary charitable IRA solutions will be better equipped to meet their clients' goals for providing an inheritance and leaving a legacy.
IRA required minimum distributions (RMDs) start at approximately 3.8% at age 70½ and increase modestly each year. If an IRA owner withdraws only his or her RMD amount each year, the IRA may continue to grow even during retirement. Assuming a 6% rate of return, the RMDs will not reduce the IRA principal until more than 10 years after the RMDs start. Thus, IRAs may continue to grow and become substantial assets in estates.
Traditional IRAs, 401(k)s, 403(b)s and other qualified retirement plans are categorized as income in respect of a decedent (IRD). IRD includes amounts that are gross income to the decedent but were not taxed prior to the decedent's death. IRD assets represent untaxed ordinary income and are governed by Sec. 691. IRD assets are included in the estate of the decedent and may also be subject to estate tax. Under Sec. 691(c), there is an offsetting income tax deduction for estate tax paid on IRD assets.
IRA distributions from an inherited IRA are subject to tax at the beneficiary's top income tax rate. For example, if a family member inherits a $500,000 traditional IRA, the heir will be subject to income tax at his or her top bracket. If the heir has a top bracket of 35%, the income tax may be $175,000 on the IRA. This may reduce the net value of the IRA from $500,000 to $325,000.
Because IRA owners may have significant balances in their IRAs, thought and care should be put into how the IRA will best complement the estate plan. Generally, a will or trust does not control IRA distributions to heirs. IRAs are distributed according to the beneficiary designation form on file at the time of death. When it comes to the ultimate distribution of IRAs, advisors can provide guidance to clients to help them meet their philanthropic goals and provide tax-advantaged inheritance for loved ones.
Good Asset or Bad Asset?Generally, IRD assets are known as "bad assets" to pass on to heirs due to the tax consequences. The income held in an IRD asset has not been taxed, thus this asset may come with a large income tax bill. In addition to being included in the decedent's estate, IRD assets are subject to tax at ordinary income rates when distributed to heirs. Most IRD assets have a zero basis or a very low basis. Other appreciated assets, such as stocks and real estate, are considered "good assets." Those so-called "good assets" receive a stepped-up basis upon the original owner's death, allowing the asset to be sold by the beneficiary without significant tax consequences.
One common suggestion from experienced financial planners is to transfer "bad assets" to qualified charities and "good assets" to heirs. This strategy has multiple benefits. The charity is able to sell IRD assets tax free and use the entire proceeds for its charitable purposes. The heirs will avoid the large income tax consequences that result from inheriting an IRD asset and will instead receive a generous inheritance from other assets with a stepped-up basis from the estate. This works particularly well if there are other assets in the estate that equal or exceed the IRA value.
Transfers at death of IRAs to heirs may result in the asset being subject to two tiers of taxation. Generally, IRD assets are included in the decedent's estate for estate tax purposes. The second level of tax is generated when the IRA is distributed to heirs in the form of income tax.
Most estates will not be subject to the estate tax because the lifetime exemption shields estates up to $11.18 million per decedent in 2018. The lifetime exemption is $11.4 million in 2019 and is indexed to increase each year. Because the lifetime exemption is very large, not many estates will be taxable. However, for those clients who are concerned with estate tax consequences, charitable solutions can help reduce estate tax and may alleviate some of the income tax burden on heirs.
Heirs who choose to stretch out the payments may have the IRA distributions end many years prior to their passing because the IRA distributions are based on the heirs' life expectancies, rather than their actual lifetime. Using a testamentary trust gives family members the assurance that payments will continue for the duration of their lives and will also protect loved ones from choosing an accelerated distribution, which can result in a large income tax bill.
Choosing to transfer an IRA to a testamentary trust can alleviate some of the income tax issues and ensure that a professional advisor is actively involved in the process. Advisors can be better equipped to serve their clients by understanding the challenges associated with testamentary transfers of IRAs.
Inherited IRA OptionsSpouse as Inheritor
Quite often, IRA owners designate a surviving spouse or children as beneficiary. The tax and inheritance rules are favorable toward a surviving spouse who is the sole inheritor of an IRA. The surviving spouse may roll the inherited IRA into a new or existing IRA and delay RMDs until the surviving spouse reaches the age of 70½. A surviving spouse may choose instead to receive the IRA distributions based on the original IRA owner's RMD schedule, which may result in immediate payments. If the surviving spouse is under 59½ and chooses to receive RMDs based on the original IRA owner's RMD schedule, the surviving spouse would not be subject to an early withdrawal penalty.
Non-Spouse as Inheritor
Children and other loved ones may also be the designated beneficiaries of an IRA. For inherited IRAs, the early withdrawal penalty will not apply to the IRA beneficiary but the distributions will be subject to income tax. If the IRA owner passed away prior to reaching age 70½, the beneficiary may choose to take a lump sum distribution, elect a five-year accelerated distribution or stretch out the distributions over life expectancy. The life expectancy option may end before the beneficiary passes away, because the life expectancy projections may be five, 10 or even 15 years shorter than the beneficiary's actual life.
Example 1If the original IRA owner reached age 70½ prior to death, the default distribution schedule typically follows the original IRA owner's RMD schedule. The beneficiary does have the option to choose a lump sum distribution or a life expectancy distribution. In many cases, children may elect accelerated distributions instead of the smaller RMD distributions and create large income tax payments.
Angela, age 50, inherited her mother's IRA valued at $400,000. After weighing her options and consulting with her advisor, Angela chose to take the IRA distributions over her life expectancy. By choosing this option, Angela will not be subject the 10% early withdrawal penalty. She will pay income tax on each distribution at her ordinary income tax rate. If instead the charity received the IRA, Angela could inherit other "good assets," like stock or real estate, and sell them tax free. The charity would have been able to receive the IRA tax free. Under the IRA life expectancy tables Angela reached life expectancy at age 84, at which point the IRA payments from the inherited IRA ceased. Angela was an active and healthy woman, she lived to age 98. The IRA distributions ended well before she passed away.
Example 2
William inherited an IRA valued at $400,000 from his uncle. His uncle's estate was rather large. William consults with his professional advisor and determines he would like a lump sum distribution. The IRA is subject to estate tax of $160,000 before being distributed to him. William's professional advisor ensures that William has adequate tax withholding on the IRA distribution. William understands that the IRA distribution will increase his tax rate. He will also need to increase his withholding on his wages and other income because his entire income will be taxed at a higher tax rate. He will pay ordinary income tax of $84,000 on the IRA. The original $400,000 IRA will be substantially reduced by estate and income taxes. William is left with $156,000, which is only 39% of the original asset. If his income tax withholding is insufficient, William could also end up with a large income tax bill from the IRS including interest and penalties.
Basics of a Charitable Remainder UnitrustA charitable remainder unitrust (CRUT) is a tax-exempt trust that pays a fixed percentage of its corpus each year. Sec. 664. A CRUT may have a duration for a life, lives, a term of up to 20 years or a combination of a life or lives plus a term of up to 20 years. Reg.1.664-3(a)(5)(i). At the end of the duration of the trust, the trust's remainder passes to the charitable organizations named in the trust document.
If an IRA is going to be used to fund a testamentary CRUT, the IRA beneficiary designation form must direct the funds to the trustee of the CRUT. Generally, the executor or plan administrator will not have the ability to direct the transfer to a charitable trust without the proper authorization on the beneficiary designation form.
Testamentary CRUT SolutionBecause CRUTs are tax-exempt trusts, the trustee may sell the funding assets tax free and invest the entire proceeds within the trust. This tax-free treatment includes IRD assets, such as IRAs. IRAs transferred to testamentary CRUTs will avoid an immediate income tax liability. PLR 9634019.
Any income or gains earned inside the trust are not subject to taxation. If an IRA is transferred to a testamentary CRUT, the donor will receive a partial estate tax deduction. Sec. 2055(e)(2)(A). The trust's distributions will be taxable to the income beneficiaries under the four-tier trust accounting rules.
When the IRA is transferred to the trust, the IRA is terminated and the CRUT receives the distribution. Typically, the IRA is untaxed ordinary income and all of the income distributed from the trust will be tier-one ordinary income.
Example 3A testamentary CRUT funded with an IRA allows the IRA owner to provide for family in an income tax favored way while also generating a substantial legacy gift for charity. Using a CRUT as the inheritance vehicle for an IRA ensures the proceeds of the IRA are distributed over time and not disbursed in a lump sum. This can aid IRA owners' peace of mind knowing their loved ones will have regular payments measured over their lives or a term of years. This may be a great solution for heirs lacking in money management skills.
If, instead of leaving the IRA to Angela (see example 1 above), her mother created a testamentary CRUT for the benefit of Angela, the results would better meet her mother's goals. Assume that instead of receiving the IRA through the beneficiary designation form, Angela was the income beneficiary of a testamentary charitable remainder unitrust that was funded with her mother's IRA. When the trust was funded, the IRA was valued at $400,000. Angela received a 5% unitrust payout from the CRUT for her lifetime. Angela lived to age 98 and over the course of her life received over $1.22 million in trust payments. The charity received the remainder value of the trust, which at the time of Angela's passing was valued at almost $645,000. The combined value of the trust payments and remainder value to charity was over $1.86 million. The charity is able to receive the remainder value tax free. Angela's mother left a lasting legacy gift and was able to provide for Angela during her remaining lifetime.
The trust payments will be paid out over the beneficiary's life, rather than only his or her life expectancy. A CRUT may be created with the duration of a life plus term of years. Typically, the trust would pay for the life of the surviving spouse and then would pay to children for a term of up to 20 years. A CRUT may also be structured for a term of years up to a maximum of 20 years.
If a spouse is the owner of an IRA and the other spouse is not the beneficiary of the CRUT, it may be a good idea to execute spousal consent forms for the IRA. The donor and his or her spouse may live in or move to a community property state. If this is the case, legal ownership of the IRA may change. As such, the best practice may be to obtain spousal consent prior to designating the IRA to a testamentary CRUT.
Example 4The IRA owner should obtain the testamentary CRUT document and the appropriate consent forms from his or her attorney prior to updating the beneficiary designation form to ensure a smooth transfer. The testamentary CRUT must be in existence at the time of the donor's death to qualify for an estate tax deduction. The CRUT can be formed as a funded or unfunded CRUT, but it must be created during the life of the donor to qualify for an estate tax deduction.
Over his lifetime, Edward has accumulated a substantial amount of assets. Edward wants part of his estate to benefit his young children. He wants his favorite charity to benefit from his IRA. His wife will be well cared for through other assets in his estate. Edward's attorney highlights the benefits of using a testamentary term of years CRUT. Edward is very happy that he can benefit his favorite charity and provide his children with some added security.
Edward's attorney drafts the testamentary CRUT. His attorney also creates the required consent form and Edward's wife signs the form. Edward finally updates his IRA beneficiary designation form to reflect the desired outcome. Edward's taxable estate is valued at $14 million and includes his IRA worth $3 million. The IRA plus $7 million other assets will go to the 20-year testamentary trust, creating an estate tax deduction of just over $3.68 million. Edward's estate will save almost $1.13 million in estate taxes with this inheritance plan. Edward's children will receive income for 20 years and the remainder will go to charity. The charity is projected to receive almost $11 million from the trust at the end of the trust term.
Funded CRUT
A popular structure for donors with children is to create a funded CRUT for one or two lives plus a term of years. The CRUT will pay the parent(s) for life and then pay the children for a term of years. This trust structure will not qualify for a marital deduction under Sec. 2056(b)(8). The trust is usually funded using some other asset at the time of creation because the IRA will not be added into the trust until the IRA owner passes away.
If the CRUT is drafted and funded during the IRA owner's lifetime, the trust must be administered immediately and the trustee must act in his or her fiduciary role. The trustee will be required to administer the trust, conform to four-tier trust accounting and issue payments to the income beneficiary. The trustee will invest and manage the trust and file all appropriate federal and state forms.
A CRUT can receive additional funding during its duration. The IRA owner will need to update the beneficiary designation form to designate the trustee as the recipient of the IRA. Sample beneficiary designation language may be "To the X Family CRUT dated January 5, 2015." When the IRA owner passes away, the IRA will be distributed to the CRUT.
Unfunded CRUT
An unfunded CRUT is the preferred solution because the trust is valid under state law, but does not require active administration under federal law. This is a creative solution for donors who wish to transfer an IRA to a CRUT but do not wish to operate the trust. The unfunded CRUT is commonly drawn up as a one or two life plus term of years trust.
The ability to create an unfunded CRUT during life will depend on state law. In states where unfunded trusts are permitted, the IRA owner must execute the trust document to create the trust. Once the trust has been created, the IRA owner must change his or her beneficiary designation form to designate the trustee as the beneficiary of the IRA. For example the beneficiary designation language for the IRA could say: "To XYZ Bank and Trust as trustee of the Smith Family charitable remainder unitrust, dated August 21, 2018."
In some states, the law may require nominal funding of $10 or $20. If that is required, the IRA owner may choose to staple a nominal cash amount to the trust document. The trust may then meet state law requirements.
Revocable Trust or Will
A third option available is to use a testamentary charitable remainder trust with a revocable trust or will. The best practice is to have the trust clearly identified within the revocable trust or will as a separate charitable remainder unitrust effective only at the death of the donor. It should have a specific number or article designation within the estate plan. Using a living trust with an unfunded testamentary trust affords additional privacy regarding the donor's estate plan.
After the living trust or will has been signed, then the beneficiary designation form should be updated to designate the trustee of the testamentary trust as the beneficiary of the IRA. The beneficiary designation could be similar to the following: "To ABC Trust Company as trustee of the charitable remainder unitrust for Child A, identified as 'Article J' in the Grantor's living trust dated November 16, 2018." The designation for a will could use similar identifying language. The trust will not be effective until the death of the IRA owner. In all situations, the trust should be created and signed prior to updating a beneficiary designation form for the IRA.
IRAs are the largest pool of retirement assets in the U.S. and the number of IRAs in existence continues to grow each year. Testamentary transfers of IRAs, 401(k)s, 403(b)s and other qualified retirement plans to testamentary CRUTs may be more attractive to donors than leaving qualified plans outright to family members. If the gift is structured correctly, the IRA will avoid estate tax and immediate income taxation. The trustee of the CRUT can cash in the IRA tax-free and reinvest the proceeds. The income beneficiaries will receive income for the duration of the trust and the remainder will pass to charity.
While many estates may not need the estate tax deduction, heirs will greatly benefit from the ability to receive income over their lifetimes. Donors can ensure the distributions are spread out over their heirs' lifetimes and also leave a substantial legacy gift to charity. By implementing this charitable solution, advisors can provide clients with creative solutions that will meet personal and financial objectives and reduce the income tax burden for heirs.
Published December 1, 2018


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The Barn: Meditation Retreat-(6 nights)
- The Sharpham Trust
- The Barn Retreat Centre Lower Sharpham Barton Farm Ashprington Totnes South Devon TQ9 7DX
- Aug 18 - 24, 2019 (7 days)
- The Barn - Standard Rate - £350.00 The Barn - Supported Rate - £295.00
About This Event
The Barn Retreats help develop a mindful approach to our lives, work and relationships and are based on the three pillars of meditation, community and connection to the land. They run every week of the year for up to 11 people.
The 6-night retreat structure is based on the following:
Three 40-minute meditation sessions a day
Outdoor walking meditation
Meditation and mindfulness guidance
Mindful work in the organic garden and woods
Community living and fellowship in a small group
Daily periods of silence, and one full day of silence
Inquiry led by Buddhist teachers
Retreatants usually stay for one week, although many stay for longer.
Accommodation and Community Living
Every retreatant has a single room. Living as a small community including 2 coordinators, we share household tasks, and cook and eat together. In the afternoons there is free time to practise individually: use our extensive library, talk to like minded people, or walk in our beautiful 550 acre Sharpham Estate. Evening meals are prepared individually or in groups.
Meditation can bring a deep sense of calm and awareness. We provide guided meditation sessions and also offer further basic instruction in meditation practice for beginners, on request. Our regular visiting teachers come three times a week to help deepen your experience of meditation and answer any questions you may have.
Organic Gardening
We grow most of our own vegetables in our organic gardens. When on retreat you will be eating produce grown by previous retreatants, and being kept warm by the wood they split – the house is heated by a wood furnace. We therefore spend our mornings gardening and working in the woodlands. This is a chance to practise bringing the awareness cultivated in our meditation into meaningful activity, and to ensure that future retreatants enjoy fresh organic produce.
It would be difficult to find a more ideal setting for a retreat. The beautiful natural environment really provides the opportunity to connect at a deeper level
Venue HighlightsThe Sharpham Estate runs alongside a three-mile stretch of the River Dart in a designated Area of Outstanding Natural Beauty, in a tranquil setting surrounded by nature.
All heating and hot water systems in Sharpham House are run on an environmentally-friendly biomass woodchip boiler whilst The Barn's is run from a log furnace and solar thermal panels.
Participants have access to the formal and walled gardens surrounding Sharpham House as well as the unheated open air swimming pool (available only in summer months).
We also have two large photovoltaic solar panel arrays on the Estate and use biodegradable cleaning products wherever possible.
Mobile phone signal and our wifi internet is poor - which we see as a virtue - and we encourage participants to switch off from 'the network' whilst here, to help you and everyone else disengage from daily life and live fully in the simplicity and quietude of a country retreat.
AccommodationsSharpham House has 24 bedrooms, ranging from the modest and cosy to historic and grand. All are made to be as comfortable as possible for you, including facilities to make hot drinks (you'll also have access to 24-hour tea and coffee-making in the Toasting Room on the ground floor).
There is an accessible bedroom on the ground floor at Sharpham House, and a lift connecting all floors, although the limitations of an 18th century building mean we can't offer full accessibility. Do get in touch to discuss your needs.
Only some of the rooms are en-suite, and there are shared bathrooms on each floor.
There are no locks on the bedroom doors as every effort is made to keep the atmosphere of an informal family home. Please speak to the House Manager about keeping your valuables safe. Towels and bedding are supplied and a hairdryer and iron are available upon request.
Accommodation at The Barn is in single, comfortable rooms in a friendly atmosphere of fellowship. Barn rooms are randomly allocated, unless you have medical needs relating to your room allocation. There are shared bathrooms at The Barn.
Accommodation at the Woodland is in comfortable and spacious bell tents, which includes a single foam mattress, warm 13.5 tog duvet and bedding, a box for muddy shoes, a simple table and a solar light. There is no electricity at the tents, only at the main camp kitchen and the shower block. There is a shower and toilet block at the campsite featuring four hot showers and three flushing loos. There is a covered fire hearth area for wet weather and a yurt.
The Kuti is a small, rustic cabin in woodland near The Barn retreat centre. The Kuti has no electricity or running water, though there is water nearby and torches provided. There is a wood burner in The Kuti for heat, which you will be responsible for lighting, if required. Clean bedding and wood are provided.
- Free Wifi
- Pool
- Towels
- Free Parking
- Coffee/Tea
- House-Keeping
Menu Types
- Vegan
- Vegetarian
- Organic
- Gluten Free
- Dairy Free
- Nut Free
Menu/CuisineAt Sharpham House and Woodland, all of our meals are home-cooked, seasonal and vegetarian (and we earn a lot of praise for our food!). In line with sustainable practices across the Estate, we source food whenever possible from our Walled Garden (which is run on organic practices) and we support local food suppliers.
At The Barn, we supply as much food as possible from our organic gardens. The rest comes from organic farms and a trading collective.
Food allergies & intolerances
Please tell us well in advance of your stay of any food allergies or intolerances you may have.
You can tell us this on the Booking Form via a link we send you in your confirmation email, once you've booked.
DirectionsThe postcode of Sharpham House & Woodland is TQ9 7UT
The postcode of The Barn is TQ9 7DX
The Sharpham Estate is close to Totnes, which is on a major railway line from London and just off the A38 Devon Expressway road.
We use recommended taxis, or encouraging walking or cycling to us from Totnes.
More details about how to find us are available on our website. Google-search Sharpham Trust.
ReviewsWrite a review - tell others about your experience.
Thank you!
We're glad you've joined our retreat community. See you around :)Return to my event ×


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Serving Des Plaines, Mount Prospect, Park Ridge, Bensenville and our neighboring communities since 1992.
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Dear Tom, Just wanted to say thank you for working with me on getting our school's signs made. We received them today and they look fabulous! Everyone commented on the great quality and design. We're anxious to have them up for all the world to see at our school's upcoming 50th anniversary celebration. It was a pleasure working with you. Thanks again. Best regards,Aly Saieva - La Habra, CA
Signarama Des Plaines proudly serves: Des Plaines, Mount Prospect, Glenview, Morton Grove, Niles, Park Ridge, Rosemont, Norridge, Elmhurst. Addison, Wood Dale, Rolling Meadows and many more.


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Free Museum Program Honors Service Members, Families
- Details
- Category: News
- Created: Wednesday, 23 May 2012 17:03
- Last Updated: Wednesday, 23 May 2012 17:03
- Written by Administrator
The program began with about 600 participating museums in 2009 and its fast growth has been exciting, Rocco Landesman, chairman of the endowment said.
"It was really our idea along with Blue Star Families to give back to active-duty service members who defend this country and sacrifice every day, along with their families," Landesman said. "This is a way for museums to say 'thank you,' and also a way for them to build their partnership with DOD."
Landesman said he hopes that partnership will continue to grow and offer more of the arts to military families.
The free-admission program, known as Blue Star Museums, also "builds an audience of the future" for museums, Landesman said.
"Early exposure [to museums and art] is a critical element for building future exposure in the arts," he said.
More than 300,000 service members and their families took part in the program last summer, Landesman said.
Participating museums, including many children's museums, can be found in every state, he said, noting the program is ideal for service members and their families seeking entertainment on a limited budget.
Participating museums underwrite the waived fees, Landesman said, and it is unclear how much money they lose. Museum entrance fees range from more than $25, to some that have only nominal fees with suggested donations, he said. In those cases, he said, service members "could go in without paying, but I think they feel more welcome by knowing the fee is waived for them."
Service members can simply show up at a participating museum with their military identification card, and spouses may visit without the service member provided they show their ID card.
Here's a snapshot of museum offerings:
-- The Wing Luke Museum of the Asian Pacific American Experience in Seattle's Chinatown is a Smithsonian affiliate that claims the nation's only museum devoted to the Asian Pacific American experience.
-- Reiff's Gas Station Museum in Woodland, Calif., is a circa 1950s gas station complete with antique gas pumps, a vintage tow truck, gas station signage and diner memorabilia.
-- Napa Valley Museum in Yountville, Calif., offers all the flavor of the valley, from wine tastings and tours to explorations of the region's history, culture and arts. Family Fun Days are held the second Saturday of each month and reservations are recommended.
-- The World Figure Skating Museum and Hall of Fame in Colorado Springs, Colo., honors the world's greatest skaters, from Dick Button and Scott Hamilton to Ekaterina Gordeeva and Sergei Grinkov.
-- The American Quarter Horse Hall of Fame in Amarillo, Texas, showcases the western lifestyle and art, along with all things quarter horses.
-- The Lucy Craft Laney Museum of Black History in Columbus, Ga., which honors the 19th-century educator and other African American heroes from Georgia.
-- The Merry-Go-Round Museum in Sandusky, Ohio, displays original carousel animals dating from 1895 to the present.
-- Cooperstown, N.Y., hosts The Farmer's Museum with its 19th-century village and surrounding farm animals, toys and foods, and The Fenimore Art Museum, on the shores of Otsego Lake, which includes an array of American landscape, history and genre paintings, American folk art, photography and American Indian art.
Stephanie Himel-Nelson, a spokeswoman for Blue Star Families, said the organization started the program with NEA based on feedback from its annual military family surveys.
"We found that military families are really concerned about the up tempo they are facing and the effect on their children," she said. "We teamed up with the National Endowment with the hope that this would give military families the opportunity to bond, to reconnect, to spend a little more time together, to be part of something bigger than themselves and help ground them."
The program has become one of Blue Star Families' most popular, Himel-Nelson said.
"We hear from families that they've made this part of their annual routine," she said. "It's part of their annual battle rhythm as they travel across the country, either relocating or visiting family, that they work in visiting the museums."
The program is open to active duty military, and Guard and Reserve members.
For more information or to locate a participating museum, go to www.bluestarmuseums.org.
Related Sites:
Blue Star Museums [ http://www.bluestarfam.org/Programs/Blue_Star_Museums ]
National Endowment for the Arts [ http://www.defense.gov/news/www.nea.gov ]


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Sun climbs buyback mountain
$3bn 'I can't quit you' for investors
Sun Microsystems will appease investors with a whopping $3bn share buyback.
Investors and analysts have long wondered when Sun would direct some of its close to $6bn in cash toward repurchasing shares. Well, they've got an answer of sorts now with Sun committing to the $3bn figure but failing to provide a buyback roadmap.
"The stock repurchase authorization does not have an expiration date and the pace of repurchase activity will depend on factors such as levels of cash generation from operations, cash requirements for acquisitions, repayment of debt, current stock price, and other factors," Sun said in a statement. "Sun may repurchase shares from time to time on the open market or in private transactions, including structured transactions."
Over the past few years, Sun has preferred to put cash toward acquisitions, including the large purchases of StrorageTek and SeeBeyond, along with a host of smaller buys. We consider Sun's acquisition track record spotty at best - cough, Cobalt - and think it's about time Sun provided investors with a direct reward.
Word of the buyback kicked Sun's shares higher close to 3.5 per cent, at the time of this report, during after-hours trading. ®
Sponsored: What next after Netezza?


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Village and Town of Somers
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7511 – 12th Street
Kenosha, WI 53144
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Monday - Friday
Map Location
Click here to view document.
Election & Voting General Information
Wisconsin Acceptable Voter ID List
Wisconsin Application for Absentee Ballot and Instructions
Wisconsin Free ID Petition Process
Wisconsin Requires Photo ID to Vote
Wisconsin Voter Registration Application:
Paper ApplicationOnline Application
How to pay your property taxes
To save paper, use the 'printer-friendly version' link on the top right of each page.
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Every Thursday, the writers of the Modern Blog share a few items of interest that they've come across online. These links will generally relate to art, museums, artists, or perhaps they brought up ideas and concepts which we found worth exploring. Enjoy!
- This article about Marfa, TX in Vanity Fair includes Robert Irwin's plans for a new installation.
- The New York Times featured a touching obituary / tribute to feminist art historian Paula Hays Harper.
- D Magazine has a story about how our chief curator, Michael Auping, was able to get an interview with the notoriously reclusive Lucian Freud.
- James Turrell has a brand-new Skyspace piece at Rice University, called Twilight Epiphany.
- This week's Modern Art Notes podcast on Tyler Green's Modern Art Notes blog focuses on Richard Diebenkorn's Ocean Park series, which was up in our galleries last fall / winter.


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Since Nutfield was both the towns of Derry and Londonderry, I can't miss giving you information on the holdings at the Derry Public Library. Last week, I blogged about the genealogy resources in Londonderry at the Leach Public Library. Today it's Derry's turn! If you are researching a Nutfield family, you might also consider the resources in Windham, New Hampshire. Most of Windham was formerly part of Nutfield.
The public library in Derry is located at 64 East Broadway, between the Masonic Temple and MacGregor park. You can speak with a reference librarian at 603-432-6140, FAX your questions at 603-432-6128, or email at email@example.com . The website is http://www.derry.lib.nh.us/index.htm . The Derry library opened first in 1905, but was expanded in 1990 with a new collection triple the previous size. Computers, internet, microfilm readers and reference librarians are available for you use during regular library hours. The card catalog is available on line.
The vital records (births, marriages and deaths) from annual town reports have been extracted and are available at the reference librarian's desk. This will save you from searching through many years of books! Bound copies of many nearby towns' vital records and histories are available, too.
There is a guide to Forest Hill Cemetery, the only municipal cemetery in Derry. There are many Derry histories on the shelves, including all the newer books by Derry's town historian, Richard Holmes. Local genealogy books include the Adams, Kilburn, Graham, Pettingell, Ward, Richardson, Dunlap, Eaton, Hawes, Thorndike, families. See the card catalog for more. There is also a folder of Alan Shepard family papers.
Available on microfilm are the Sanborn Insurance Maps for Derry (1921-1950) and Derry Depot (1887-1902), The Union Leader and the Derry News newspapers (great for obituaries back to 1881!)
On line resources through the Derry Library are Ancestry.com, Heritage Quest, NEHGS database, as well as other reference data bases. There are limited computers, available on a first come, first serve basis.
Other local resources are:
The Derry Museum of History http://www.derrymuseum.org/
Rockingham County Register of Deeds- official records back to 1643, deeds, mortgages, liens,etc., http://www.nhdeeds.com/ physical address: 10 Rt. 125, Brentwood, NH 03833, mailing address: PO Box 896, Kingston, NH 03848
Peabody Funeral Home Obituaries http://www.peabodyfuneralhome.com/Obituaries.htm
The Nesmith Library, Windham's Public Library, www.nesmithlibrary.org
Windham Historical Society, PO Box 441, Windham, New Hampshire
Windham, New Hampshire Town Museum- www.windhamnewhampshire.com/updated/museum.htm
See my blog on January 4, 2010 for the Leach Library Genealogical Resources (Londonderry)
Copyright 2010, Heather Wilkinson Rojo


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Whether you are looking for a natural drug-free birth or want to explore your options regarding pain medication during labor, you will get the information and skills to best accomplish the kind of birth experience you desire. Recommended by more doctors and midwives in Milwaukee, this class will prepare you for a healthier pregnancy, smoother labor & birth, and easier postpartum recovery.
Well-Rounded Childbirth Classes
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Well-Rounded Childbirth Classes
August 8 @ 6:30 pm - 9:00 pm
- $275.00
|Recurring Event (See all)
An event every week that begins at 6:30pm on Thursday, repeating until September 26, 2019


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Handmade Moroccan Candle holder made with organic palm oil wax. It ships with a tealight and a lime tealight support. We can make this model in high volume and we can also imprint your company logo on it!
Note: This is only a sample, so if it says "Sold" below please get in touch with us so we can custom order one for you from Morocco. Please bear in mind that there is a minimum $400 order for all custom made items. Visit our Designer Catalog section for more beautiful models.


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Yesterday, the White House issued one of those — eek! — regulations. As part of implementing the health reform law, our federal government established a new rule to stop profiteering by private health insurance companies.
As the AP reported, the regulation "calls for insurance companies to spend at least 80 cents of the premium dollar on medical care and quality. For employer plans covering more than 50 people, the requirement is 85 cents. Insurers that fall short of the mark will have to issue their customers a rebate."
As this is a government regulation, I expected congressional Republicans to rip the White House for more "job-killing rules." For creating more "uncertainty" that makes life impossible for businesses. For "not getting it" after voters "refudiated" big government liberalism on Election Day.
Yet, all I heard was silence.
Nothing about the new regulation from the RNC.
Nothing from Senate Minority Leader Mitch McConnell.
Nothing from incoming House Majority Whip Eric Cantor.
And today from the incoming House Speaker John Boehner, we do have a particularly strange news release attacking "Eight Months of ObamaCare" and calling for the law's repeal, but doesn't even mention this most recent action taken under the new health care law.
Could it be that highlighting a government crackdown on health insurance profiteering would only increase public support for the law?
Or could it be that the White House's gradual phase-in of the regulations, "eased an uncertainty" among health insurance companies, according to the Associated Press, and prompted a rise in their stock prices?
Sen. McConnell and Reps. Boehner and Cantor have yet to offer an actual policy to create jobs. They generally claim their desire to extend the Bush tax cuts to multimillionaires and fight President's regulations is their job strategy.
Yet they can't muster an actual argument when an actual regulation is announced.
Either they are completely incompetent at fighting for what they believe. Or they don't believe what they say.


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The list of challenges facing society is endless. Numerous financial and social problems affect the world and individual countries. And they also affect states, counties, cities, and even school districts and neighborhood policy councils. It's time for fresh thinking and new ideas in the public arena; it's time for more civic-minded people to get involved by running for—and winning—elected office.
Run for Elected Office—and Win shows you how. It is designed to help readers make a positive impact on the world and in the communities in which they live. It starts with how to make a decision to run for a particular office and ends with how to proceed with a successful political career—and it covers everything else in between. This book helps readers:
Learn the ins and outs of winning an election—from an author who's done it!
Understand how to plan and schedule a political campaign
Employ the power of social media in gaining name recognition
Learn how much money it takes to run a campaign and what it really takes to win
What you'll learn
Which office best suits your talents and interests
Where and how to file
How to plan and run your campaign, and how to raise money
How to market yourself through traditional and Web-based social media
How to build a staff and recruit a team of volunteers
How to hone your message and manage the issues
What to do when you win
How to recover and forge ahead if you lose
Who this book is for
The book is a must-read for anyone serious about running for office. In any given election, there are 60,000 to 90,000 positions open in the United States. The number may be even higher if one accounts for school board elections, special political districts and boards, etc. This book is also for anyone angry about the current state of the political landscape and looking for ways to take charge.


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Ontario premier backs anti-bullying bill
Province not mandating use of 'gay-straight alliance' name
Premier Dalton McGuinty says all students need to be accepted for who they are, which is why Ontario wants them to have the right to form "gay-straight alliances" under proposed anti-bullying legislation, despite some opposition.
Specifically, the Liberal government wants to give students the right to call anti-homophobic groups "gay-straight alliances," if they choose to do so.
But some Catholic leaders and school officials, including Cardinal Thomas Collins, the Archbishop of Toronto, don't welcome the concept. Collins, for one, argues the government should not be forcing schools to allow students to create clubs under that name.
However, McGuinty says the government is not mandating use of the term, just insisting that students have the option to use it.
"Cardinal Collins has his responsibilities and he has to provide leadership in keeping with his responsibilities," McGuinty said Tuesday.
"But I have a different set of responsibilities. I'm accountable to all faiths, I'm accountable to people of no faith, I'm accountable to all parents."
Acceptance a priority
The premier said that all parents, regardless of their religious beliefs, "want to make sure that our kids are accepted and respected for who they are."
The Ontario Catholic School Board Trustees Association said the anti-bullying bill is overly focused on one type of anti-bullying group.
John Del Grande, a trustee with the Toronto Catholic District School Board, told CBC Radio's Metro Morning that the existence of gay-straight alliances does not stop bullying in and of itself, and that there are many approaches to dealing with it in schools.
"[Bullying] really has to be looked at individual by individual, school by school, because one school's issues may be different than another school's issues," Del Grande said during an interview on Tuesday morning.
Del Grande also suggested that the gay-straight alliance terminology is linked to a larger political movement "that is tied to activism and political changes much beyond just bullying."
With files from The Canadian Press


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Apparently, I need to do some more blog surfing because I missed this post by Mark Grimsley. In a follow-up post, Mark posted Anne Rubin's presentation that details her "disenchantment" with digital history as it relates to the Civil War. Her "Sherman's March" project sounds ambitious, but well-worth the effort.
Rubin is absolutely on target about the current state of the Civil War on the Web. It is archival in nature and this is great for those (myself included) who want to have easier access to quality resources, but it misses the potential of the Web. When the big splash of digital history kicked off in the 90s, I think, in articles such as this one (written by Edward L. Ayers), we could see so much potential. More recently, Cohen and Rosenzweig also suggested ambitious moves in their book, Digital History: A Guide to Gathering, Preserving, and Presenting the Past on the Web. While the digital archives has grown on the Web and historians have clearly found the gathering and preserving part a great feature, the presenting part needs some tweaking. I've mentioned it before, but we really need to take advantage of what we have in front of us, not only in the software and hardware, but in the way we can apply many other principles (the use of color, typography, and principles of cognitive learning… just to name a few) that make our presentations more effective and meaningful, especially considering the Nintendo DS and Wii generation that is growing up on games that are both interactive and immersive. It's time to move beyond the book and make history come alive.


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Revision as of 22:07, 14 March 2011
The Health Care Financing Administration (HCFA) is the federal agency that administers Medicare, the nation's largest health insurance program, which covers 37 million Americans. Medicare provides health insurance to people age 65 and over, and those who have permanent kidney failure, and certain people with disabilities.
The Office of the Inspector General at the Department of Health and Human Services National Fraud Hotline will take complaints about reports of fraud against programs of the department and crimes against departmental employees or contractors and offers assistance with questions or complaints regarding Medicare hospital patient appeal rights, early discharge or denial of hospital admission.
HHSTIPS Fraud Hotline
Washington, DC 20026
(800) 447-8477
(800) 223-8164 Fax
Email - firstname.lastname@example.com
The U.S. Department of Health and Human Services, Health Care Financing Administration (HCFA) offers assistance with questions or complaints regarding Medicare hospital patient appeal rights, early discharge or denial of hospital admission.
HCFA - Office of Medical Review
Peer Review Organization
7500 Security Boulevard
Baltimore, MD 21244-1850
(410) 786-3000
(877) 267-2323
The Social Security Administration provides information about Medicare's coverage of medical equipment or supplies, inpatient hospital expenses; and doctor services. Consumers may request a Medicare replacement card.
Qualified individuals can enroll in Medicare by completing an application form at their local Social Security Administration Office.
Social Security Administration'
(800) 772-1213
The Department of Insurance takes supplemental insurance complaints and complaints regarding Medicare claim problems.
Consumer Hotline
300 S Spring Street, South Tower
Los Angeles, CA 90013
(800) 927-4357 California residents
(213) 897-8921 Out-of-state
LUMETRA is a Medicare Quality Improvement Organization for California. They assist Medicare beneficiaries who have questions/concerns about the quality of medical care received under Medicare or in an HMO.
LUMETRA Healthcare
Solutions Headquarters
One Sansome Street
San Francisco, CA 94104
(415) 677-2000 Main Line (800) 841-1602 Help Line
(415) 677-2193 Fax
Email - email@example.com
Health Insurance Counseling & Advocacy Program (HICAP) will assist Medicare recipients and families of recipients regarding claims, appeals, and hearings, and provides limited legal assistance. HICAP volunteer counselors are available in nine Northern California counties.
Health Insurance Counseling & Advocacy Program (HICAP)
3950 Industrial Blvd Ste 500
West Sacramento, CA 95691
(916) 376-8915
(916) 376-8795
(800) 434-0222
(916) 973-3199 Fax
See Also:
Aging (California Department of)
Consumer Resource & Referral Guide
Directory of State Agencies
Directory of Federal Agencies
Return to DCA Home Page


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Nagdee, Mo, Fort England Hospital, Grahamstown, Cape Town
Vol 16, No 3 (2010) - Congress Abstracts
16th National Congress of the South African Society of Psychiatrists (SASOP)
Abstract PDF
ASSAF letter regarding DHET accreditation of SciELO SA..
This journal is DHET Accredited. Recent DHET and SciELO SA communication clarified.
We are thrilled to launch our new journal website, which provides additional functionality and visual enhancements.
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South African Journal of Psychiatry | ISSN: 1608-9685 (PRINT) | ISSN: 2078-6786 (ONLINE)


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Avipattikar Churna is a choice of treatment in Ayurvedic practice for quick and long lasting treatment of acidity. According to Ayurvedic text, excessive sour, hot or heavy indigestible food stuff spoils normal digestive pitta (bile and gastric acids) and induces its over secretion which eventually results in hyper acidity. Due to gentle purgative action Avipattikar Churna expels out abnormal pitta, normalizes the secretion of bile and digestive acids, resets whole digestive system back to normal.
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Posted: Feb 26, 2013
TIGERVILLE, S.C. --- Tuesday's scheduled Conference Carolinas men's tennis match between Lees-McRae College and North Greenville University has been postponed, announced Director of Athletics Craig McPhail. No make-up date has been determined as of yet.
Lees-McRae will return to the courts on Friday when the Bobcats travel to Belmont, N.C. to take on Belmont Abbey College in league play at 2 p.m.


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New ESA Networking/Partnering Initiative launched
ESA is taking a new initiative to increase the frequency and depth of its interactions with European universities, research institutes and industry. The ESA Networking/Partnering Initiative addresses the needs of technology developers and complements other ESA initiatives with these partners.
The goals of the initiative are to enhance research for space applications in general and to take advantage of potential spin-in for space from technologies originally developed in other application domains – for example, consumer electronics and material sciences.
The ESA Networking/Partnering Initiative (NPI) supports technology developments in selected universities and research institutes. Preference is given to new ideas or concepts originating in non-space industrial or research sectors. Support from ESA-NPI will be:
- co-funding – the NPI can co-fund research (up to 50% or 30 k€/year) for a doctorate degree or post-doctoral investigations
- access to ESTEC laboratories – NPI participants are required to conduct their research at ESA's European Space Research and Technology Centre (ESTEC) for a minimum of six and a maximum of twelve months
- technical support – NPI participants can contact ESA experts to discuss proposal concepts and verify their relevance and applicability to space
- networking (building 'innovation networks') – through the links ESA provides, NPI participants have the opportunity of finding potential partners for further cooperation
Upon selection of a proposal, ESA will enter into a contractual arrangement with the proposing university. The researcher will remain a student or employee of the proposing university.
Why Networking and Partnering?
Experience shows that some of the technologies developed for space have significant spin-off for non-space applications. Conversely, some of the very advanced technologies developed in conjunction with universities and research institutes for use in terrestrial industrial or domestic applications can have much potential spin-in for space use.
In recent years, the gap between the technologies used for space application and the technologies used in terrestrial industrial or domestic applications has widened. The level of technology embedded in some advanced portable phones and digital cameras, and the computing power of domestic computers available at low cost to the consumer, far exceeds that which is implemented in today's satellites.
Of course, the requirements of the space environment impose some constraints which prevent direct re-use of such technologies, but it is felt that the spin-in effort is not sufficient and this has contributed to the widening of the gap.
ESA wishes to intensify its interaction with university departments and research institutes, which often do not have sufficient connections with space institutions and industry to embark on space-related technology research. With more awareness and support these universities and institutes could extend their research activities and interactions in space technologies and make vital contributions to meeting the long term needs of Europe's space programme.
How to apply
European universities and research organisations belonging to ESA member states are invited to submit innovative doctoral or post doctoral proposals for the types of activities described, involving any technical domain relevant to space applications.
The NPI process is based on a permanent call for proposals with a selection board composed of ESA and external experts convening twice per year, to ensure that funding for selected doctoral or post-doctoral work is synchronised with the academic calendar.
All information submitted as part of Networking/Partnering proposals will be treated as strictly confidential. Interested parties may contact the NPI programme manager, Joerg Wehner, for further information and a proposal template.
Email: firstname.lastname@example.com


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The 9101 next generation Auto-Stryker® incorporates a larger, stronger locking button, open back spacer design for easy maintenance and increased spring force.
Push-button automatic with integrated safety
154CM stainless steel tanto blade (58-61HRC)
Machined 6061 T-6 black anodized aluminum handle with reversible tip-up pocket clip
Blade Length: 3.60"
Blade Thickness: 0.124"
Handle Thickness: 0.500"
Blade Material: 154CM Stainless Steel
Blade Hardness: 58-61HRC
Blade Style: Tanto
Weight: 4.20oz.
Pocket Clip: Movable, Black, Tip-Up
Lock Mechanism: Push-Button Automatic
Overall Length: 8.30"
Closed Length: 4.70"
Sheath Material: Sold Separately
Class: Black


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Glacier National Park
Water originating in Glacier National Park—much of it from snowmelt—can be considered the headwater of the continent. Water that runs down Triple Divide Peak flows in three directions, eventually winding up in the Pacific Ocean, the Gulf of Mexico, and Hudson Bay. Glacier National Park is where everything bright and strong and never tamed comes together on high: wolves, white-tailed ptarmigan, storms that hit the Great Divide like tsunamis with golden eagles surfing the wind waves, twisted trees 200 years old but scarcely tall enough to hide a bighorn sheep, impatient wildflowers shoving through snow to unfurl their colours, alpine glow on ancient ice, and great silver-tipped bears.
The Montana refuge, established on May 11, 1910, is part of Waterton-Glacier International Peace Park—1,800 square miles of what naturalist John Muir called "the best care-killing scenery on the continent." Multihued summits—hittled by ancient glaciers into walls and horns—rise abruptly from gently rolling plains. Some 762 lakes, dozens of glaciers, and innumerable waterfalls glisten in forested valleys. A scenic highway crosses the park, making much of its beauty accessible to the casual visitor. More than 700 miles of trails await hikers and horseback riders. In 1932 Canada and the United States declared Waterton Lakes National Park (founded in 1895) and neighbouring Glacier National Park (founded in 1910) the world's first International Peace Park. While administered separately, the park's two sections cooperate in wildlife management, scientific research, and some visitor services.
The tremendous range of topography in Waterton-Glacier supports a rich variety of plants and wildlife. Almost 2,000 plant species provide food and haven for more than 60 native species of mammals and 260 species of birds. In the 1980s the grey wolf settled into Glacier for the first time since the 1950s. But now strip-mining and oil, gas, housing, and logging projects proposed or underway near the park's respective borders endanger the habitats of both water and land animals, including elk, bighorn sheep, and the threatened grizzly. Park officials and conservation groups are working with the U.S. Forest Service, the Canadian government, the Blackfeet Tribe, and private companies to try to protect critical habitats. Sheltered valleys and bountiful food have lured people here for nearly 10,000 years. Ancient cultures tracked bison across the plains, fished the lakes, and traversed the mountain passes. The Blackfeet controlled this land during the 18th and much of the 19th centuries. Credit: National Geographic Society.


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Events Calendar
Exploring Strategic Communication: Planning for the Next Step in Your Career
Learn about Fisher's new online master's program in strategic communication.
Date: October 10, 2019 - October 10, 2019
Time: 5 p.m. - 7 p.m.
Location: Skalny Welcome Center Board Room
Organized by the Office of Transfer and Graduate Admissions
Professors and alumni will talk about the range of opportunities in strategic communication (public relations, advertising, marketing) and how Fisher's flexible, online graduate program in strategic communication can prepare you to enter this exciting profession.
Hear from the following Fisher alumni:
- Amanda DiVito, vice president of engagement at Butler/Till
- CJ Gaffney, director of strategic planning at Partners + Napier
- Olivia Rotondo, research project manager/PR assistant account executive at Tipping Point Communications


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Shipping & Returns
Free shipping for domestic United States Postal Service only , including Alaska, Hawaii, Guam, Virgin Island, or other providence, Military APO's with a US zip Code by USPS. All other carriers is extra.
United States Priority Shipping claims 2 to 3 but can take up to 8 days after orders are received.
Orders are shipped by United States Postal Service with NO extra charge for Alaska, Hawaii, Guam, Virgin Islands, or any other APO that has a US zip code and can be shipped by USPS. You may choose FedEx express that will have an extra surcharge for thier service.
Next Day Air Shipping is extra for any customer who needs them right away. No guarantee of any shipping carrier.
International orders are welcome! Prepaid only. All customs dues and fees are paid by the customer. You must know your laws of your country. We now have an international dealer Krale-schietsport.nl +31 522 465535 email@example.com. Please check with them for international shipping.
RMA number must be preapproved for any returns. To request a RMA number email to firstname.lastname@example.com in subject put "RMA request" and reason for the return. Shipping is always paid by the customer. Custom orders are specially made to order, no returns/refunds. This include all custom services including any tuning service, installing or special request are not refundable for any reason. If any RMA is approved there will be a 25% restocking fee to cover all handling and shipping expensive less any custom service that is not refundable.
We offer NO warrenty implied or expressed for Cast Lead Bullets or anything else that is sold. Any Factory warranty of any product we sell may be void if you order any custom service work and we will not be responbile for other compaines warranties or limits. All defective/wrong item shipped by our mistake will be replaced only. Customer must contacted customer service in 3 business days of receiving.
Due to all the changing in the laws "ALL SALES ARE FINIAL".


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Using Character Format to Import or Export Data
Character format is recommended when you bulk export data to a text file that is to be used in another program or when you bulk import data from a text file that is generated by another program.
When you bulk transfer data between instances of Microsoft SQL Server and the data file contains Unicode character data but not any extended or DBCS characters, use the Unicode character format. For more information, see Using Unicode Character Format to Import or Export Data.
Character format uses the character data format for all columns. Storing information in character format is useful when the data is used with another program, such as a spreadsheet, or when the data needs to be copied into an instance of SQL Server from another database vendor such as Oracle.
Considerations for Using Character Format
When using character format, consider the following:
By default, the bcp utility separates the character-data fields with the tab character and terminates the records with the newline character. For information about how to specify alternative terminators, see Specifying Field and Row Terminators.
By default, before the bulk export or import of character-mode data, the following conversions are performed:
Direction of bulk operation Conversion
Converts data to character representation. If explicitly requested, the data is converted to the requested code page for character columns. If no code page is specified, the character data is converted by using the OEM code page of the client computer.
Converts character data to native representation, when necessary, and translates the character data from the client's code page to the code page of the target column(s).
To prevent loss of extended characters during conversion, either use Unicode character format or specify a code page. For more information about using a code page, see Copying Data Between Different Collations.
Any sql_variant data that is stored in a character-format file is stored without metadata. Each data value is converted to char format, according to the rules of implicit data conversion. When imported into a sql_variant column, the data is imported as char. When imported into a column with a data type other than sql_variant, the data is converted from char by using implicit conversion. For more information about data conversion, see Data Type Conversion (Database Engine).
The bcp utility exports money values as character-format data files with four digits after the decimal point and without any digit-grouping symbols such as comma separators. For example, a money column that contains the value 1,234,567.123456 is bulk exported to a data file as the character string 1234567.1235.
Command Options for Character Format
You can import character format data into a table using bcp, BULK INSERT or INSERT ... SELECT * FROM OPENROWSET(BULK...). For a bcp command or BULK INSERT statement, you can specify the data format on the command line. For an INSERT ... SELECT * FROM OPENROWSET(BULK...) statement, you must specify the data format in a format file.
Character format is supported by the following command line options:
Causes the bcp utility to use character data.1
DATAFILETYPE ='char'
Use character format when bulk importing data.
1 To load character (-c) data to a format compatible with earlier versions of SQL Server clients, use the -V switch. For more information, see Importing Native and Character Format Data from Earlier Versions of SQL Server.
For more information, see bcp Utility, BULK INSERT (Transact-SQL), or OPENROWSET (Transact-SQL).
Alternatively, you can specify formatting on a per-field basis in a format file. For more information, see Format Files for Importing or Exporting Data.
The following examples demonstrate how to bulk export character data using bcp and bulk import the same data using BULK INSERT.
Sample Table
The examples require that a table named myTestCharData table be created in the AdventureWorks sample database under the dbo schema. Before you can run the examples, you must create this table. To create this table, in SQL SQL Server Management Studio Query Editor, execute:
USE AdventureWorks;
CREATE TABLE myTestCharData (
Col1 smallint,
Col2 nvarchar(50),
Col3 nvarchar(50)
To populate this table and view the resulting contents execute the following statements:
INSERT INTO myTestCharData(Col1,Col2,Col3)
INSERT INTO myTestCharData(Col1,Col2,Col3)
SELECT Col1,Col2,Col3 FROM myTestCharData
Using bcp to Bulk Export Character Data
To export data from the table to the data file, use bcp with the out option and the following qualifiers:
Specifies character format.
Specifies a comma (
,) as the field terminator.
The default field terminator is the tab character (\t). For more information, see Specifying Field and Row Terminators.
Specifies that the bcp utility connects to SQL Server with a trusted connection using integrated security. If -T is not specified, you need to specify -U and -P to successfully log in.
The following example bulk exports data in character format from the
myTestCharData table into a new data file named
myTestCharData-c.Dat data file that uses the comma (,) as the field terminator. At the Microsoft Windows command prompt, enter:
bcp AdventureWorks..myTestCharData out C:\myTestCharData-c.Dat -c -t, -T
Using BULK INSERT to Bulk Import Character Data
The following example uses BULK INSERT to import the data in the
myTestCharData-c.Dat data file into the
myTestCharData table. In SQL Server Management Studio Query Editor, execute:
USE AdventureWorks;
BULK INSERT myTestCharData
FROM 'C:\myTestCharData-c.Dat'
SELECT Col1,Col2,Col3 FROM myTestCharData;
See Also
Copying Data Between Different Collations
Importing Native and Character Format Data from Earlier Versions of SQL Server
Other Resources
bcp Utility
BULK INSERT (Transact-SQL)
OPENROWSET (Transact-SQL)
Data Types (Transact-SQL)