text:
See the light: An intro to LED technology
By Karl Rosengarth and Karen Brooks. Photo by Justin Steiner.
You may have noticed that the world of bicycle lights has quickly become dominated by LED technology. These little wonders are different from regular incandescent light bulbs, and superior in many ways, but there were some challenges to making them work for bike use. Read on to get educated.
What is a light-emitting diode?
A light-emitting diode, or LED, is a semiconductor device that produces light when an electrical current passes through it. While the light-emitting properties of semiconductor materials were noted as early as 1907, the phenomenon remained a curiosity until the solid-state electronics revolution led to the creation of the modern LED in 1962.
The LED is a variety of the ubiquitous semiconductor diode—the basic building block of modern electronic components and integrated circuits. In simplest terms, a semiconductor diode consists of a P-type (positive) semiconductor region joined to a N-type (negative) region. (Follow along with the diagram below.) The N-type region contains negatively charged free charge carriers (electrons) and the
P-type region has positively charged free charge carriers (electron holes). When current flows through the diode, the electrons and holes travel in opposite directions.
The magic of the LED happens at the P-N junction. When an electron meets a hole, the electron falls into a lower energy level (from conduction band into valence band) and releases energy in the form of a photon. Viola, light!
The wavelength of light emitted, which determines its color, depends on the difference in energy level between the conduction band and the valence band (i.e., the band gap). Suffice it to say that over the years a huge amount of research has been devoted to developing P-N junctions with the desired band gaps to produce light at useful wavelengths.
LED advantages
LEDs have a number of properties that make them well-suited for bicycle lights. They are compact, efficient, rugged, long lasting, and controllable.
LEDs have lifespans up to 50,000 hours or more, and their solid- state nature gives them inherent shock resistance that's much appreciated for bicycling applications. Unlike incandescent bulbs, they have no filament to break.
The light output of LEDs may be modulated via relatively simple control circuitry, resulting in lights that offer user-selectable output levels. Fast switching times, on the order of a microsecond, make LEDs ideal for use in flashing mode.
LEDs boast efficiencies around 70 lumens of light per watt of energy, compared to 12 lumens/watt for incandescent light bulbs. Buoyed by continuous progress within the semiconductor industry, the efficiency and light output of LEDs has doubled every three years since the 1960s. This observed trend has been called Haitz's Law, after Dr. Roland Haitz (similar to Moore's Law, which states that the number of transistors on integrated circuits doubles approximately every two years, thus rapidly boosting computer processing speed and memory).
Visible-light LEDs generate very little infrared radiation in their light beam; in practical terms they do not exhibit a significant "heat lamp" effect, unlike incandescent bulbs, which convert around 80 percent of electrical energy into infrared radiation (and thus heat). LEDs do generate heat due to inherent inefficiencies, just like other lights, but the heat is dispersed through the base of the LED.
LEDs in bicycle lights
Since early LEDs emitted red light, naturally they found a home in rearward-facing "blinky" lights for bikes. It wasn't until 1995, however, that an LED that produced white light was developed. After that, it took a few years for lighting manufacturers to figure out how to use these white LEDs to light the way for bikes. There were several issues to solve: heat buildup, optics, and power management.
First of all, heat. Although LEDs don't produce a "heat lamp" effect, they do build up a significant amount of heat at their bases. Mike Ely, Vice President of Sales and Marketing for NiteRider, explains: "As you apply more power to the LED the brighter it gets, but it also generates more heat, and too much heat will destroy an LED very quickly. The way we manage this heat buildup is through heat sinking. The goal is to pull as much heat away from the LED as possible, brighter light output."
A heat sink is a structure that dissipates heat, such as the metal fins or grooves you often find on a light's housing. "The problem with this," adds Ely, "is that as you add heat sink, you are increasing the weight and size of your light head. So in the early days of LEDs, due to the relative inefficiency, we couldn't get the light output that we are seeing today. The key is to find the 'sweet spot' between light output and heat buildup."
Second, the optics of an LED is very different from those of a light bulb. Daniel Emerson, CEO of Light & Motion, explains: "Bulbs suspend the [light] source out in space where it is easy to wrap a highly engineered reflector around it and direct the light. Look closely at a halogen bulb used in your home. Note the faceted, parabolic reflector around it with the bulb jutting out into the center. Now compare that with an LED, which is hidden behind a spherical dome and lays flat on a circuit board. It is much harder to build a good optic to support the LED than the bulb."
Third, power management. "LEDs require very accurate voltage to run efficiently," says Emerson. But "batteries are extremely poor at delivering constant voltage. So we need to design a circuit that makes up for the lousy voltage regulation of batteries." This highlights one advantage of rechargeable systems, as the output of the batter- ies can be more tightly regulated so that the amount of light output stays the same whether the battery is freshly charged or nearly spent.
What's next
Despite these challenges, lighting manufacturers have made huge progress with LED lights in a short amount of time—they're rapidly getting smaller, more powerful, and more efficient, while not increasing much in cost (and in some cases, actually getting cheaper). According to Emerson, LEDs "are now delivering over 150 lumens per watt, or double what they could deliver just a few years ago. In the next few years, they will approach the theoretical max output in the low 200 lumens/watt range." And the end is not yet in sight.
"As large LED companies such as Cree expand into residential lighting and pump large sums of money into R&D, I believe we'll continue to see more advancements," says Ely. The next frontier for huge leaps in light technology may be batteries. "Hopefully, car battery technology will push batteries to four times the capacity for rechargeable cells that we have today," says Emerson. "There is interesting work occurring in nanotechnology that has the potential to give battery technology this type of big leap forward."
A note on measurement
The relative power of bike lights, when they used regular bulbs, used to be measured in terms of wattage. However, wattage only tells you how much energy the bulb is consuming, not how much light it is actually putting out. The lumen is a more accurate unit, as it is a measurement of the visible light emitted from a defined source (like an LED) falling on a surface.
Candlepower is another unit of light measurement, less commonly used, that gives the amount of light from a source, measured at the source itself rather than on a surface.
Less scrupulous companies will list the lumens of their lights based on the theoretical output of the LEDs in it, not the measured output of a production light. But as we've seen, the actual output of an LED depends a lot on the way the light is put together. The true way to measure is with an expensive device that encloses the light in a perfect sphere to capture all the light emitted. If you encounter a bike light that claims an incredible amount of lumens for a bargain-basement price, just remember: if it sounds too good to be true, it probably is.
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Weekly Jobless Claims Up to 308,000
Alexandra Scaggs takes a look at today's market action, including three stocks to watch. Photo: Getty Images.
This transcript has been automatically generated and may not be 100% accurate.
... the ... but the News Hub ... so follow state doesn't seem to studies but the standoff in Washington ... even though it means and this is a being denied be a weekly diet ... of economic indicators for the government's ... we did in fact they get jobless claims this morning and more that on that light up ... joining us to get this the D tells on that is Alexandra Scaggs markets reporter thanks for much of the new Alexander ... said he would dig into Wisconsin costs much David Jones will tomorrow I'm but don't scientists with the bills crimes wrapped today he was aware that some are now getting our monthly government plan for which is really important issue you sell ... this is pretty much all investors have right now to really get a sense at bay until a permanent in what number did and I'm so weak that three hundred and eighty thousand new jobless claims in the latest week on expectations were for three hundred and fourteen thousand so a little bit about where we actually keen and ... on and it's funny cuz in jobless claims numbers have been pretty consistently data ... I may complain embrace however have been a little bit on and on a last month's that disappointed ... related to ... them so yes ... yes ... so is done and people are actually getting the jobless ... benefits RevenueShares lattice die from the standings ... and that devastated Sal ... but ... I see ... but it's an interesting run into the operating overseas it's ... just this the uncertainty of the political front ... line that we have the debt ceiling looming ... up from seventeen that ... it could become affected by the standoff in Washington ... but also the absence of these here this is that the numbers of Muppets used to help people deal with ... if the rally interest and I think that what every day that people can get that kind of latching on tiling tranny use a now yesterday that at ... the carols number is from Automatic Data Processing can now ... and Tina Markit's moved on ... you know that I think the market fell a bit more and it would have otherwise said just on the shutdown wary is ... because those numbers actually fell short of expectations by IDC not ... on and while people would normally look more closely at the government number ADP number is pretty much all the ballyhoo sound that it's it's it's can really send one hundred useful ... people onto ... her on it's interesting BK is ... you know I was chatting with people before the shutdown and they're saying volatile be in a ... Wall Street was thinking all it'll be a couple a days and must ... not think anyone quite expected it to Uganda signs that ... this ... that I think also that we yet and you know that the selling ever seen it since showing that investors are kind of ... waiting it out and not settling down ... three stocks to what you can ... see right so just let yesterday test and this this video when the fire all ... of a Tesla car on fire and that's generally not a good angle for companies ... that ... said I yesterday that shares fell by Credit Benfica six point five percent and are down more than one percent treatment and was on ... the screen at ... the end of that with that that the rally would say ... well we'll see ... Constellation Brands reported earnings this morning they hit on a lot and I'll the current beer brands like Specht a five k hands at ... the recent mean ... just bought the distribution rights for Corona ... so that actually went through this corridor and that that led to a really big earnings pizza there at the head of the markets opened ... and thirdly ... and so and also keeping an eye on other asset classes because the stock market isn't moving a ton on this government shutdown ... if you look in gold and gold has been bouncing around like crazy in recent days ... so I am for the first day of the shutdown ... am fairly sure predecessor if Al actually back later that yesterday in rows ... and today it's down to him ... so it's really kind of reflecting this trade back in four or ... you know how long is the second going on in its reflecting the know whether this ... day people think that the Fed is going to continue intent ... to boost its stimulus programs and it's it's reflecting all of these different love that it's in some markets reflective of the snow ... I think this this this post to be in sync with the Hang other was ... a little bit more I hear the stock market has almost ran into a bet that

subset: commoncrawl


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Web Dev (Wordpress) (3)
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This article briefly explains the basics behind the anatomy of a domain name. A domain name is...


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17 U.S. Code § 1319 - Correction of errors in certificates
§ 1319.
Correction of errors in certificates
The Administrator may, by a certificate of correction under seal, correct any error in a registration incurred through the fault of the Office, or, upon payment of the required fee, any error of a clerical or typographical nature occurring in good faith but not through the fault of the Office. Such registration, together with the certificate, shall thereafter have the same effect as if it had been originally issued in such corrected form.
(Added Pub. L. 105–304, title V, § 502, Oct. 28, 1998, 112 Stat. 2913.)
LII has no control over and does not endorse any external Internet site that contains links to or references LII.


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AP Photo by J. Scott Applewhite
Vice President Joe Biden looks on as President Barack Obama signs executive orders during a meeting with their senior staff, Jan. 21, 2009. At the meeting, Obama issued memos on government transparency and FOIA. "For a long time now, there's been too much secrecy in this city," Obama said. "The old rules said that if there was a defensible argument for not disclosing something to the American people, then it should not be disclosed. That era is now over."
Federal Open Government Guide
Please select a topic from the outline on the left.
Or, you can go to our FOIA Letter Generator.
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The Presidential Management Fellows (PMF) Program is a leadership development fellowship designed to attract outstanding masters or doctoral-level students to careers in the Federal service. Originally created in 1977, this Program is a stepping stone to highly visible and respected leadership positions in the Federal Government. The Chicago Region of the Social Security Administration has participated in this program since 1997. PMFs are hired at the GS-9 grade level, promoted to GS-11 after one year and then to the GS-12 at the end of the Program. Starting salary is over $50,000.
To be eligible for the PMF P1`rogram, individuals must apply in the months of September and October of the academic year they receive their graduate degree. PMFs must also be nominated by the director of their graduate school, pass a comprehensive OPM review process, and receive a graduate degree.
To learn more about the PMF Program including eligibility and the nomination process click on the following links:
OPM PMF Website
SSA's PMF Website


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Feds find Fung Wah 'imminent hazard'
Federal regulators on Thursday deemed Fung Wah Bus Transportation Inc. "an imminent hazard to public safety'' and issued an updated order requiring the discount bus service to shut down operations.
The order is the second from the Federal Motor Carrier Safety Administration requiring Fung Wah to cease operating. The agency, part of the Transportation Department, issued the first order about a month ago when Fung Wah refused to cooperate with an investigation of its safety practices.
Calls to Fung Wah were not returned Thursday.
The agency began digging into Fung Wah's safety and record keeping practices
after state inspections found cracks in some bus frames. The investigation has since discovered that Fung Wah failed to meet several federal requirements, including performing drug and alcohol testing and background checks on drivers, officials said. Fung Wah was also accused of allowing drivers to falsify records.
Fung Wah did not have an effective vehicle maintenance program in place, federal regulators said. In addition, vehicle and inspection records produced by the company were deemed unreliable because some mechanics were not working on the dates they signed the reports.


text:
Pilozzi seeking another term as Tonawanda mayor
City of Tonawanda Mayor Ronald J. Pilozzi on Wednesday announced his candidacy for another term at the helm of the city.
"My administration has accomplished much in the past eight years to enhance the quality of life for city residents, but many of our initiatives are still ongoing or just beginning," Pilozzi said in a statement.
"I am excited by the prospect of what our team can still accomplish in the next four years," Pilozzi added.
Among his accomplishments, Pilozzi noted that his administration has competed for and won more than $2 million in grants to beautify and enhance city parks and has been instrumental in the transformation of the former Spaulding Fibre site. Also, he said, the city's property tax levy has remained stable during his tenure.


text:
|2011-08-10, 13:10
|Link #2881
ダメ人 - 人間失格
Join Date: Jul 2011
Location: Germany
Age: 32
The leatest two games Mahou enjoyed:
Love, Election, Chocolate + the marvelous Iro ni de derikiri wa ga Koi wa /bad romanization from my part X_X
The funny part about the former is, that despite different girl options you can almost considere Chisato's route as canon (next to her path being the only available at first playthrough), heck I think she's even declared as main heroine
Spoiler for Love, Election & Chocolate Route Spoilers:
As for Iro ni: It has similar to Muv-Luv Extra (the school life setting), slice of life for 90 % of the game with confession + love realisation at the end, BUT Iro ni's slice of life was for me waaaay superior than Muv-Luv Extra's boring school part.
The main cast of Iro ni is awesome-astic with your local tsundere oujo-sama who can easily be "forced" into her cutey-mode when she can only stutter "aww, awww" (similar to Kanon's Makoto), the local genki-na childhood friend - definitely my favorite character + the VAs great job of relaying the right intonations and such - a chief maid with a blushy+stuttering side, etc.
And~ absolutely no single drama . Another good point: Once you are done with one route, you can just skip to the next decision point, if no new dialogues are inbetween. Quite nifty considering that there are quite many choice selections. during the game
Last edited by relentlessflame; 2011-08-11 at 11:33. Reason: Added a spoiler tag
|2011-08-11, 11:57
|Link #2882
Join Date: Dec 2003
Age: 36
I definitely think the storytelling approach in KoiChoco was interesting and important, and I'd definitely that Chisato's route is as close to "canon" as you get without outright saying so. All the other routes are basically "alternative routes", though some of them bring some interesting perspectives.
Spoiler for Love, Election & Chocolate Spoilers, reply to above:
As for Iro ni Ide ni Keri Waga Koi Wa... I found that game to be so bizarre! Graphically, it's beautiful, the characters are really nice, and the voice acting was pretty good... but the story and script were (IMO) just totally off-the-wall crazy, sometimes frustrating, and not to mention the H scenes... And I swear, if I hear another "Setsumei shiyo~!" (and the music that goes with it every single time)... I'd probably call it the most "eccentric" moege I've ever played, and this even though I'm a pretty big fan of Windmill's other work. None of this is to say that it's bad, but I think you sort of have to share the same sense of humour as the author to really get it; it's almost easier to take it as a parody, since there's very little serious in it. (Not that any Windmill game is ever totally serious, but yeah...)
|2011-08-11, 12:33
|Link #2883
ダメ人 - 人間失格
Join Date: Jul 2011
Location: Germany
Age: 32
@ Iro ni's h-scenes
Spoiler for ero scene:
For the eccentric humor: I agree, but strangely this kind of humor made me laugh more often than with other funny-rated VNs. Then again, I'm rather easy to please VN-wise . The vast uses of "Ping~Pong", "Bu Bu!!", etc was also uhm ... unusual
@Love+Choco: I'd love to give my usual route-by-route impression, but I'll wait until this one will be either renamed or new general eroge topic is opened
Until then: Personally, Chisato's route > Satsuki's > Michiru's > Izara's > Mifuyu's.
Spoiler for Spoiler to be safe:
|2011-08-11, 13:32
|Link #2884
Join Date: Dec 2003
Age: 36
Note to All: This thread is now basically a catch-all for commentary about recent and past eroge releases that do not have or may not warrant their own thread. If there is already a specific discussion thread about the eroge in question, please go to that thread. You may also create a thread if you think there is enough subject matter to discuss. Prolonged discussion about any one given topic or work may be split off into its own thread.
Spoiler for KoiChoco Routes:
|2011-08-11, 14:29
|Link #2885
Bishoujo Lover!
I'm currently reading Favorite's Iritoridori no Sekai and I really like it, already finished Kana's route and currently on Kyo's.
I personally like and enjoy the whole setting of the game and it's "feeling". It's I'm actually being drawn into a world of fantasy. The water colors in the background and some other small details (like the moon) add to it.
The characters are all quite likeable (love Shinku's good night phrases) though, I wished there was more interaction between them. Common route was really short if you compare it to the lenghts of Hoshizora's common route but, it set everything quite nicely for the individual routes, IMO.
The plot it's been insteresting so far yet, it feels like there something missing for it to be truly amazing, it just need that one more step. Of course, this only my opinion after one route.
|2011-08-11, 16:28
|Link #2886
Join Date: Aug 2007
Location: Ottawa, Canada
Spoiler for Chisato's route:
Needs more Isara.
Also, I love oniichairs.
Spoiler for Oniichair:
|2011-08-11, 17:42
|Link #2888
Join Date: Dec 2003
Age: 36
Spoiler for KoiChoco Chisato & Isara's route/endings:
Spoiler for KoiChoco Mifuyu's Route:
|2011-08-13, 06:37
|Link #2889
Played and finished two routes yesterday of To Heart 2. It was entertaining at some extend and honestly the game wouldn't left any impact on my VN favorites if it wasn't for... Tama-nee! Her unique personality just owned my heart from the first scene where she showed her true colors. Not to mention that she became adorable towards the end of the game. She easily jumped to my waifu material.
So can anyone tell me what To Heart 2 Another Days is all about? I've seen on wiki page that it's a sequel but I have no additional info about it. How is Tamaki in that game?
|2011-08-13, 10:37
|Link #2890
Join Date: Dec 2003
Age: 36
|2011-08-16, 07:10
|Link #2891
ダメ人 - 人間失格
Join Date: Jul 2011
Location: Germany
Age: 32
Spoiler for KoiChoco - Isara, Chisato, Fandisc:
Impression #2: Kourin no Machi 3/5 routes done.
Kourin no Machi is a slightly more light-hearted version of Sharin no Kuni. And each girl has either a very flawed definition of friendship or none at all.
Spoiler for each main girl:
So what's the Sharin no Kuni reference in it?
Spoiler for SnK+ Kourin no Machi's final two chapters:
Interesting enough, the opinions of Kourin no Machi seems to be quite divided up to calling it a weak version of SnK. Ignoring in-depth weaknesses of the story which I wouldn't have understood anyways, the main weakness for me was the eroge. It just felt veeery rushed (not only time-wise, but with the choice of "action" they decided to start with) in contrast to Akabeesofts' better usage in Sharin no Kuni + Fandisc.
|2011-08-20, 03:54
|Link #2892
Senior Member
Join Date: May 2010
Just finished the Kajiri Kamui Kagura -trial. Now I'm really hyped for next month because this was damn great. I really like the fact that it is not presented with the typical single protag + multiple heroines structure. Instead the story revolves around a group of four guys and four girls, meaning there are four rather...interesting pairings. Most of the characters have an extreme god-complex so it's going to be interesting to see how they will manage to bond together.
The writing is super flowery but with a setting that is basically ye olde Japan this is to be expected. Soundtrack and art are both of amazing quality. So good:
|2011-09-19, 01:22
|Link #2893
Join Date: Jan 2009
Location: DP 原画 --> ヨハネ
fun fact about KKK though....The setting may be feudal Japan but the actual year is the far future in a post apocalyptic world after the main villian has destroyed it.
Last edited by Cosmic Eagle; 2011-09-19 at 01:33.
|2011-09-19, 05:33
|Link #2894
Senior Member
Join Date: Jul 2010
In Another Days, you get a chance to also capture
And Manaka pawns in the shooter game. My high score is close to 60000 IIRC for the 6 minute version.
|2011-09-19, 05:42
|Link #2895
Join Date: Jun 2006
Location: Auckland, NZ
Concerning our beloved Tama nee, iirc what ensues is a continuation of her ending from the original.. except that Konomi, also in love with Takaaki (as you probably were able to infer about 5 min in from the original) gets in on the action too since Tama nee loves Konomi just as much and doesn't want to lose either. D'aaawww.
And yes it's as delicious heartwarming as it sounds.
|2011-09-19, 07:59
|Link #2896
ダメ人 - 人間失格
Join Date: Jul 2011
Location: Germany
Age: 32
Anyone has heard of Cure Girl? A game where the main guy is socially incompatible ie. bad at real life interaction, and decides on a forum with similar people to meet in real life and tries afterwards to improve his "sillks. What surprise all 3 girl are at the same school as he is including his osananajimi .
I liked the premise of the game very much because I can somewhat relate with the socially incompatible-part. But unfortunately the synopsis was more interesting than the game itself. Maybe it's really only due to my limit of jp. knowledge although that hasn't been a problem before ... With the osananajimi I was like "Okay ....? What exactly was HER reason to join the social board?" Too bad even if the art is quite good >_<.
In contrast Suzukaze no Melt which was overall awesome, as was Natsu no Ame. And ikinari anata ni koi shiteru, which started off quite bad/stupid, but - for me - surprised with the last parts aka "drama finale" in most girl routes. Not breathtaking-awesome but better than expected. And the kiss cgs are are one of the best I've seen.
|2011-09-22, 07:26
|Link #2897
Bishoujo Lover!
I have been reading LoverAble these past few days and it's been quite fun. There isn't much story going for this game but, the characters and their interactions surely make up for it. There's lots of comedy as each character has their own set of unique traits to their personalities.
Already read the route for Tsugumi, Satsuki, Chinatsu and Nanako and currently in Kaho's. At the moment, Tsugumi is still my favorite heroine. She's such a cute kouhai it's almost criminal
I read Suzukaze a few months ago and it was just ok, IMO. Comprared to Whirpool's past games it was much better than Sevens and almost as good as MagusTale which remains as my favorite game from the company.
All that said, Suzukaze was enjoyable. As an osananajimi Nazuna was awesome though her route was slightly disappointing. Route wise, Suzu's was the best, IMO. The best part of the game, for me are the side-stories. I found their plot, characters and development were far more interesting than the main ones, especially, Megumi's.
|2011-09-22, 12:47
|Link #2898
ダメ人 - 人間失格
Join Date: Jul 2011
Location: Germany
Age: 32
Spoiler for Minor Suzukaze no Melt Ending Spoilers, Nazuna's Route:
Anyway, after reading nearly only positive opinions of Noble Works, I just have had to try it as well (maybe I'm just that easy to influence o_o). You simply have to like Sena even though I may prefer Akari . In terms of pervy/embarassing train of thoughts, Sena won't be able to beat Sana from Tenshi Ranman. The only annoying part is that Mr. Main Lead gets too often misunderstood or mistrusted by Akari and the 1st Maid for my taste, especially on Sena's route (for me a simple case of: it may made sense plot-wise, but I still did not like it). At first it was okay, but then it was a bit tiresome.
Last edited by relentlessflame; 2011-09-22 at 19:00. Reason: Added some spoiler tags, just to be safe
|2011-09-22, 13:13
|Link #2899
阿賀野型3番艦、矢矧 Lv168
Graphic Designer
Join Date: Mar 2006
Location: Belgium, Brussels
Age: 32
It isn't like Akari and Chiaki "distrust" Takumi that much, but on Sena's route, he doesn't exactly interact with them or pull "glorious stunts", that and both care a -lot- for Sena, with obvious family vibes. They aren't actually distrusting them, but they have shown how serious they are if takumi were to act like a jerk. If they really didn't trust him, they would actually prevent him to even interact with Sena altogether.
So it would be arguably OOC if they were to cut some slack to him during Sena's route.
|2011-09-22, 17:43
|Link #2900
Join Date: Aug 2007
Location: Ottawa, Canada
I'm so happy that there's a FD coming out in January!! Kaho with twintails! KAHO WITH TWINTAILS!!!!!!!!
|bishoujo game, ero-game, eroge, visual novel
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12. Charitable Remainder Trusts, Part 1 of 4
An Introduction to the Law and Taxation
of Charitable Gift Planning
By: Russell James III, J.D., Ph.D.
12. CHARITABLE REMAINDER TRUSTS, PART 1 of 4
Links to previous sections of book are found at the end of each section.
|Charitable Remainder Trusts are the most powerful and flexible charitable planning vehicles available to donors and charitable planners. These instruments offer enormous potential tax advantages along with enough freedom to address the needs of even the most exacting client with highly peculiar preferences. Unlike Charitable Gift Annuities, Charitable Remainder Trusts are typically individually created to precisely match the plans and preferences of the individual donor. This flexibility does come at a cost, specifically the cost of individually constructing and annually maintaining the trust. But, for large transactions these costs can be relatively inconsequential. Despite the unique nature of most individually-crafted Charitable Remainder Trusts, all must comply with the broad framework from the Internal Revenue Code.
|The most common form of a Charitable Remainder Trust is one where the donor places assets into a trust from which he receives payments for life, with any remainder going to charity at death. In the accompanying image, the Charitable Remainder Trust (CRT) is pictured as a basket holding cash. A trust is, essentially, a basket – with instructions – that holds money or other assets. The Charitable Remainder Trust is no exception. The Charitable Remainder Trust is a special kind of trust "basket," because it is itself a charitable entity. Consequently, the trust pays no taxes on income or capital gains from typical investments. The Charitable Remainder Trust differs from the Charitable Gift Annuity in that it is typically a donor-created vehicle. Whereas Charitable Gift Annuities are issued, administered, and managed by the charity, the charitable beneficiary of a Charitable Remainder Trust may not even know of its existence until receiving the final distribution check.
|Although the most common form of the Charitable Remainder Trust is one where the donor sets aside assets from which he or she takes payments with any remaining amount going to charity at death, there are other varieties. For example, the payments need not go to the donor, but could instead go to someone else selected by the donor. The payment recipients (a.k.a. annuitants) could even be a combination of the donor, the donor's friends or family, or other charities. (However, at least one beneficiary must be non-charitable.)
|Although payments are typically made for the donor's life (or the joint lives of the donor and the donor's spouse), a Charitable Remainder Trust can pay for any number of lives. Where the Charitable Gift Annuity is limited to a maximum of two lives, no such limitation exists for Charitable Remainder Trusts. (The only requirement being that the individuals were alive at the creation of the Charitable Remainder Trust. This would prohibit a trust that would pay for the lives of "any of my grandchildren, whether currently living or born in the future.")
|Alternatively, a Charitable Remainder Trust can pay for a fixed period of years. However, the fixed period of years cannot exceed 20 years. Thus, Charitable Remainder Trusts can be made to last much longer by selecting payments for a number of lives, rather than a fixed period of years. Additionally, the terms can be combined. Thus, the payment could be made for the donor's life or 20 years whichever is longer [Treas Reg. 1.664-3(a)(5)(ii)]. This option provides a lifetime annuity with a 20-year minimum payment regardless of actual life span of the measuring life.
|There are two types of Charitable Remainder Trusts. The first is a Charitable Remainder Annuity Trust (CRAT). The Charitable Remainder Annuity Trust pays a fixed dollar amount each year (or more frequently) for the life of the trust. In this way the Charitable Remainder Annuity Trust is very similar to a Charitable Gift Annuity. One difference is that the Charitable Remainder Annuity Trust is backed by the assets in the trust, where a Charitable Gift Annuity is backed by the issuing charity. If the assets in a Charitable Remainder Annuity Trust are exhausted (either due to poor investments or exceptional longevity of the annuitant) the annuity payments will cease. Similarly, if a charity becomes bankrupt, the Charitable Gift Annuity payments may be reduced or cease altogether, depending upon competing creditor claims and remaining assets. The relative security of annuity payments from a Charitable Remainder Annuity Trust as compared with a Charitable Gift Annuity depends upon the underlying investments in the trust or the financial strength of the issuing charity, respectively.
|Alternatively, payments can be a fixed percentage (between 5% and 50%) of all trust assets. This type of Charitable Remainder Trust is referred to as a Charitable Remainder Unitrust (CRUT). This is the more common type of Charitable Remainder Trust. Unlike the Charitable Remainder Annuity Trust, the Charitable Remainder Unitrust allows the recipient to benefit from investment growth within the trust. The annuity payments in a CRAT are for a fixed dollar amount, but over time inflation can reduce the purchasing power of that fixed dollar amount. If inflation also results in higher interest rates for investments held by the CRUT, then its payments could increase over time, helping to maintain the purchasing power of the payments. Both the CRAT and CRUT are subject to investment risk. The risk in a CRAT is that the payments will cease due to exhaustion of all CRAT assets. The risk in a CRUT is that the payments will become smaller and smaller. The CRUT payment doesn't normally cease, because its payment is a percentage of the value of all assets currently in the trust. For example, if a 10% payout CRUT were established with $100,000 and the money was held in a non-interest bearing account, the first payment would be $10,000 ($100,000 x 10%), the second would be $9,000 ($90,000 x 10%), the third would be $8,100 ($81,000 x 10%), the forth would be $72,900 ($72,900 x 10%), and so forth. The payments would never actually cease, but would just become smaller and smaller over time. (Although after 132 years the payments would fall to less than one penny, so perhaps then the trust payments would necessarily cease.) A CRUT does not risk complete exhaustion like a CRAT unless the underlying investments became completely worthless due to market events.
|A donor can transfer cash or property to a Charitable Remainder Trust. Most commonly, this transfer is of appreciated property. As we will see later, the attraction for transferring appreciated property is that such transfers can avoid capital gains taxes, but still allow the donor to receive payments from the undiminished proceeds of the sale of the transferred property. Transfers to Charitable Remainder Trusts can include cash, shares of stock (other than subchapter S corporation shares), bonds, limited partnership interests, real estate, tangible personal property, and almost any other asset.
The donor creates the rules in a Charitable Remainder Trust, so long as those rules fit within the general guidelines for Charitable Remainder Trusts established by the Internal Revenue Code. This enormous flexibility, however, ends after the trust is created. A Charitable Remainder Trust is an irrevocable trust. Once the rules are created, the rules cannot normally be changed. This irrevocability is what allows the Charitable Remainder Trust to become a charitable entity (i.e., it cannot later be made less charitable). Irrevocability also allows the donor to take a tax deduction for his or her transfer to the trust.
The importance of irrevocability arises in other areas of charitable planning as well. A donor receives no income tax deduction for having a charitable beneficiary in his or her will because the donor could, at any point, remove all charitable beneficiaries. In contrast, when the donor transfers a remainder interest with retained life estate in a home or farm to a charity, the donor can take an immediate tax deduction, even though the charity will not become full owner of the property until the death of the donor. The key difference between a will and a remainder deed is that the will is revocable, and the transfer of a remainder deed is not.
Although the donor loses the ability to change the rules of the trust once it is created, the trust rules can still provide for ongoing donor influence in several areas.
In many cases, the donor may act as trustee of the Charitable Remainder Trust and continue to manage the assets and investments. There are certainly guidelines that must be followed to ensure that the donor is not receiving any additional benefit from the trust or engaging in self-dealing, but there is no prohibition against a donor managing his or her own Charitable Remainder Trust. Alternatively, the donor may instead choose who the trustee will be and keep the ongoing power to appoint or remove trustees. The donor could select a friend, a family member, a trust company, or even a charity to serve as trustee of the trust.
However, some plans will require the use of an independent trustee. For example, the donor may not act as trustee if the trust allows for payments to be withheld or shifted amongst various non-charitable recipients. This keeps too much power with the donor, and causes the trust to be treated as simply the property of the donor.
Although the donor may not keep any rights to change which non-charitable beneficiaries receive payments (or the amount of those payments), the donor is permitted to decide which charity will receive the remainder interest at the termination of the Charitable Remainder Trust. The Internal Revenue Code requires only that the remainder interest ultimately goes to some charity. The donor could even choose for the remainder interest to go to a private foundation. Thus, the donor could establish a Charitable Remainder Trust payable to a university, retain the right to change the charitable beneficiary, and later establish his own private family foundation and declare that foundation as the new charitable beneficiary. (If the donor keeps the right to name a private foundation as the charitable beneficiary, charitable deductions resulting from transfers to the trust will be subject to the income limitations for gifts to private foundations.)
This flexibility to change charities is available, but not required. It is perfectly acceptable to have a Charitable Remainder Trust where the remainder beneficiary cannot be changed (unless, for some reason, the remainder beneficiary no longer qualifies as a charity at the time of the termination of the trust). Indeed, most charities will not agree to act as trustee of a Charitable Remainder Trust unless they are named irrevocably as the remainder beneficiary.
|Given the flexibility of the Charitable Remainder Trust, it can be a useful tool for donors with a variety of financial goals and circumstances. The ability to take payments from the proceeds of highly appreciated assets – undiminished by capital gains taxes at their sale – accompanied by tax free growth of investments inside of the Charitable Remainder Trust along with receiving an immediate tax deduction for a post-mortem transfer make this an enormously attractive vehicle for the charitably-inclined donor with appreciated assets. Several common financial planning scenarios correspond almost exactly with the terms available in a Charitable Remainder Trust.
|A donor who wants a fixed annual payment from investment assets and also wants to make a post-mortem gift to charity is an ideal candidate for a Charitable Remainder Annuity Trust. The Charitable Remainder Annuity Trust not only provides for fixed annual payments and an ultimate transfer to charity but, as compared with using a standard investment account and will, can produce enormous tax benefits.
|The Charitable Remainder Unitrust is well suited for the donor who wishes to retain control of his or her investments. Not only can the donor retain control, but with the Charitable Remainder Unitrust, the donor also receives larger payments when assets grow in value. Where a wealthy client has a pre-existing desire to leave a bequest gift to charity at death, the use of a Charitable Remainder Trust will often be, by far, the most tax advantageous way to accomplish the client's other financial goals.
|Although the most common form of Charitable Remainder Trusts pay for a life or lives, in some cases the fixed term trust can be ideal. If a client desires to make a substantial lifetime transfer to charity, but still has specific income needs for a fixed amount of time, the fixed term Charitable Remainder Trust can be an excellent solution. Such fixed-term payments can help to address a temporary income need due to early retirement or to a known obligation such as college tuition for a child or grandchild.
|Although it is quite common for clients' to have financial planning needs that correspond with the allowable terms under a Charitable Remainder Trust, such needs could also be addressed without the use of the trust. For example, a donor could simply set aside money into a special account, withdraw annual sums from the account, and designate a charity as the "pay on death" designee. Functionally, this would work exactly like a Charitable Remainder Trust, except that the donor would retain 100% control and freedom. So, given this simple alternative, why would a donor choose to use a Charitable Remainder Trust? The answer is simple: tax benefits.
|At its core, the Charitable Remainder Trust is attractive not just for its correspondence with the donor's pre-existing plans and goals, but rather for the special tax advantages that are otherwise unavailable. The wide range of tax benefits generated by the Charitable Remainder Trust is what drives its widespread use.
|An initial and obvious benefit from using a Charitable Remainder Trust is that the donor receives an immediate income tax deduction for a transfer that will not go to charity for many years. Without using a Charitable Remainder Trust, the donor could still set aside an asset, take payments from the investment for 20 years, and donate whatever is left to the charity. But, the donor would have to wait 20 years before receiving a charitable income tax deduction. Even worse, if the donor wanted to take payments from the investment for life, donating whatever remained to charity at death, then the donor would never receive any charitable income tax deduction. The Charitable Remainder Trust allows a donor to immediately take a deduction in both of these scenarios even though the ultimate charitable beneficiary may not see funds for many years. This ability to create a large charitable income tax deduction where none would have existed before (or in some cases to pull forward those deductions by two decades) is very powerful. Additionally, as discussed later, the valuation of the deduction for post-mortem transfers is actually much higher than is actuarially appropriate given that wealthy donors, on average, live much longer than the typical person. Results from the Health and Retirement Study reported in American Charitable Bequest Demographics indicate that wealthy bequest donors live 5-7 years longer than poor non-donors do. Additionally, those who purchase lifetime annuities live longer than others of their age because the annuity-purchasing group typically excludes those who are seriously ill or known to be approaching death. Both of these factors point to the reality that Charitable Remainder Trust donors will, on average, live substantially longer than others of their same age. For tax deduction valuation purposes, this means donors will receive a deduction based upon their receiving payments for a much smaller number of years than will typically be the case (i.e., the tax deduction is greater than is actuarially appropriate).
|Regardless of the actuarial discussion, there is no doubt that the income tax deduction available for making a post-mortem charitable transfer by a Charitable Remainder Trust is greater than that for making the same transfer by will. This is obvious because a charitable transfer by will generates no charitable income tax deduction. The Charitable Remainder Trust donor does give up some freedom in exchange for the tax deduction; he cannot later decide to give the charity's share to a non-charitable beneficiary. In contrast, a will – although generating no charitable income tax deduction – can be completely changed at any time prior to death.
|One of the great sources of tax advantages available from a Charitable Remainder Trust relates to the postponement or avoidance of capital gains taxes. Critical to this advantage is the reality that donors may transfer highly appreciated assets to a Charitable Remainder Trust without triggering recognition of capital gain. This is simply another application of the general principle that donors can give highly appreciated property to a charity, recognize no capital gain, and in many cases take a tax deduction based upon the full fair market value of the property. This fundamental tax benefit is why donors normally should give appreciated property, rather than cash (especially where the appreciated property is a fungible asset such as publicly traded stock where replacements can be immediately repurchased with a higher cost basis). The Charitable Remainder Trust takes this basic advantage and applies it to a scenario where the donor not only makes a gift, but also receives a stream of payments from the gift.
|The capital gains tax advantage from a Charitable Remainder Trust is not limited to the ability to transfer appreciated assets into the trust without generating capital gain. The Charitable Remainder Trust is itself a nonprofit entity. As such, the trust can have capital gains and earn income while paying no taxes. This creates two dramatic tax advantages. First, the donor can take payments from the full sale value of the highly appreciated asset, undiminished by capital gains taxes. (Whereas, a sale outside of the Charitable Remainder Trust would immediately cut the remaining amount available to invest.) Second, all future investment growth taking place inside the Charitable Remainder Trust occurs without taxation, excepting only potential taxation on the payments received by the donor. This makes the trust a perfect environment for the tax-free growth of assets, similar to a qualified retirement plan.
|Without looking at the numbers in a few scenarios, it may not be immediately obvious why the ability to receive payments from the full sale amount of a highly appreciated asset can make such an enormous difference. So, let's turn to some examples to demonstrate this power.
Submitted by Richard Nelson on Tue, 07/24/2018 - 13:32
Re: 12. Charitable Remainder Trusts, Part 1 of 4
Love the article. Where can I buy the book?
Submitted by JPS on Thu, 05/31/2018 - 19:15
Re: 12. Charitable Remainder Trusts, Part 1 of 4
The 2011 article was not definitive.
Since the CRUT grantor receives income, I believe it would be difficult for Medicaid to assert that it was a fraudulent transfer.
Any other thoughts about this, experts?
Submitted by JPS on Tue, 05/22/2018 - 20:43
Re: 12. Charitable Remainder Trusts, Part 1 of 4
Is a CRUT considered a Medicaid eligible trust? Could donors ages 80 and 88 be forced to undo a CRUT contribution? I assume Medicaid would definitely attach the stream of income from the CRUT.
Submitted by Lee Hoffman on Thu, 05/31/2018 - 18:48
Re: 12. Charitable Remainder Trusts, Part 1 of 4
Here is an article was written in 2011 that may be on point for you. I don't believe the 5-year lookback has changed since then. I hope this helps
Submitted by Thomas Frazier on Tue, 04/03/2018 - 00:35
Re: 12. Charitable Remainder Trusts, Part 1 of 4
What irs tax forms (besides 1040) must be filed to take the calculated immediate tax deduction for CRUT.
Submitted by Russell James on Fri, 08/10/2018 - 15:14
Re: 12. Charitable Remainder Trusts, Part 1 of 4
IRS Form 5227
Submitted by John Bonnemort on Wed, 06/22/2016 - 23:41
Re: 12. Charitable Remainder Trusts, Part 1 of 4
Great information. I plan on using this information with clients and other professionals.


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AUGUSTA, Ga. – The No. 1 Georgia College baseball team (18-5, 4-2 PBC) halted a three-game losing streak Sunday at Augusta State University (11-13, 5-4 PBC) with a 19-5 win.
Shortstop Tanner Funk (Kearney, Mo.) had a remarkable day, rapping four doubles amongst a 5-for-6 day. Both Richard Pirkle (Norcross, Ga.) and Travis Echols (Lawrenceville, Ga.) helped out with two-run home runs. For Pirkle it was his team-leading fifth, and Echols picks up his second round-tripper.
Lefty starter Mike Guinane (Glenview, Ill.) was the beneficiary of the 19 runs, throwing seven innings and allowing five runs—four earned. The sophomore improves to 5-0. Freshman Matthew Robinson (Hull, Ga.) threw the final two scoreless innings.
The Bobcats are back in action Friday, March 18 at 6 p.m., playing host to No. 30 Columbus State University (16-7, 3-3 PBC) at Youth Baseball Night at John Kurtz Field. The Cougars have a game at Stillman College Wednesday, March 16 at 5:30 p.m. before coming to Milledgeville.
The Georgia College Department of Athletics, back-to-back winners of the PBC Commissioner's Cup, sponsors 10 varsity athletic programs at the NCAA Division II level. As a Division II program, Bobcat Athletics prides itself on balancing the life of the student-athlete, evidenced by the teams' multiple appearances in post-season competition as well as documented academic success and community-service involvement. Sign up at www.twitter.com/GCSUBobcats for up-to-the-minute reports, and visit www.GCSUBobcats.com for more information, and to nominate your favorite former Bobcats and Colonials to the GC Athletics Hall of Fame.


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greyhoundtom wrote:Silly me.......I kind of thought that the name "Critical Mass" indicated the aim of the group.
As in getting enough cyclists riding together to form a "critical mass" of sufficient numbers of cyclists to cause maximum effect on other traffic on their route.
You have it slightly askew. The concept of critical mass in traffic comes from observations made about how traffic (mostly bicycle) flows work in many Asian cities at very busy intersections with no traffic signals - the numbers of stopped bicycles build until they reach such a level (a critical mass) that they are able to simply overwhelm the cross traffic, even motorised traffic, by sheer weight of numbers.
The concept was applied in the original San Francisco Critical Mass to enable cyclists riding home from work to have a greater presence, control and safety on the roads.
Baldy wrote:I think our version as I described earlier is a fair example of where you can take critical mass. Well it might be an option for smaller cities/towns because the "mass" side of it has less to no impact on other road users. The most I have seen on ours in the time Ive been going is around 70. That was when it was promoted a bit via a blog and flyers. Ive been on rides in winter with 6 people.
The point is to turn up, enjoy yourself. Its nice having a chat to people, it can be a good grapevine to what is going on with cycling issues around the place. We get more positive response than negative on the road. The fact that 15people riding bikes together around the city stands out so much that peds will stop to watch or point phones. That's all we are trying to change, that groups of bikes on the road is an unusual sight. Well apart from roadies in training bunches but they don't count because they wear lycra
What you describe is something we achieve every weekend on our club ride, or groups do with roadie bunch rides. It does enable some greater safety in riding, but makes little to no impact on society's knowledge or awareness of the role of cycling in transport.
Oh, and lycra. Yes I do think lycra kit has a role in adversely effecting society's image of cyclists


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CASTLETON, Vt. - Mount Ida scored points in all four quarters, including a 16-0 fourth quarter to put the game out of reach as they defeated Castleton State 37-19 on Saturday in Eastern Collegiate Football Conference (ECFC) action at Spartan Stadium.
Mount Ida improves to 2-3 on the season, and evens their conference mark at 1-1, while Castleton drops to 1-4 (0-2 ECFC).
The Mustang's defense picked off four Spartan passes, recovered one fumble, recorded a safety and blocked a kick that Frank Greene (Hamden, Conn.) returned 98 yards for a defensive two point conversion.
The offense totaled 428 yards, with 177 coming on the ground and 251 through the air. Melquan Pinkney (Springfield, Mass.) paced the Mount Ida offense with 129 yards rushing on 17 carries and a pair of touchdowns.
Junior quarterback Jawad Yatim (Shrewsbury, Mass.) was solid behind center, going 15-for-27 for 251 yards and three touchdowns. His primary target on the day was Chandler McCoy, who caught five passes for 67 yards and a score.
Castleton forced three fumbles of their own and picked off a pass inside the red zone on defense while finishing with 323 yards of total offense, including 250 passing yards.
Junior Kevin Alberque was all over the field for the Spartans, catching seven passes for 114 yards to go with 120 return yards for 234 total yards on the afternoon.
Tyler Higley finished the day 16-for-34 for 234 yards and a touchdown, but did throw the four interceptions. He also led the Castleton ground attack with 33 yards as the team totaled 73 rushing yards.
Trailing by a point after a Castleton touchdown in the third quarter, Mount Ida closed the game on a 22-3 run, starting with a 33-yard touchdown pass to McCoy that gave the Mustangs a lead that they would not relinquish. That score came on the end of a Mustang drive that moved the ball 45 yards and took just 1:04.
The Green and White had grabbed the lead with 1:22 left in the first quarter when Pinkney ran the ball in from five yards out after a 57-yard drive that was highlighted by a 38 yard pass from Yatim to senior Jordan Hyman (Middletown, Conn.), who caught three balls for 88 yards.
Castleton responded on its next drive as it moved from its own 28-yard line to the Mount Ida 46 in just four plays. Higley then found Alberque for a 29-yard catch and run down to the Mustang 16. Three Elias LaCount rushes later, the senior reached paydirt to make it 7-6. However, the extra point to tie was blocked and returned by Greene for a defensive PAT, giving Mount Ida a 9-6 lead and swinging the momentum back in the favor of the Mustangs.
A 30-yard field goal by Robert Lineberger would tie the game at 9 with 5:10 left. Lineberger hit on both of his field goal attempts, with his 26-yard effort the only points the Spartans would score after the middle of the third quarter.
Mount Ida added an important score before the half, as Yatim found freshman Matt Greenman (Portsmouth, R.I.) for a 34-yard touchdown with just seven seconds left to make it 15-9 in favor of the Mustangs. Greenman's extra point attempt failed and the Mustangs went into the half with a 15-9 lead.
Castleton received the second-half kickoff and Alberque brought it back out to the 28-yard line. Following a seven-yard rush by LaCount, Higley found Tyler Combs for a 28-yard reception to get inside Ida territory at the 37. On the next play Higley hit Makai Hawkins on a quick screen and he wound his way to his first career touchdown. Lineberger made the extra point to give the Spartans a 16-15 lead.
From there, it was all Mustangs, starting with McCoy's 33-yard grab. The fourth quarter belonged to Mount Ida, as they picked off two Higley passes and totaled 128 yards of offense while outscoring the Spartans 16-0. Yatim tossed his third touchdown pass with 12:02, finding Zach Siegenthaler (Parkland, Fla.) on a six yard score, and then, with 6:34 remaining, the Mustang defense sacked Higley in the endzone for a safety.
Pinkney ended the scoring with a rushing touchdown at 4:53 to provide a 37-19 final.
Senior linebacker Jon Proto (North Haven, Conn.) led the Mustang defense with nine tackles, including 1.5 sacks for a loss of eight yards and 2.5 tackles for a loss. D'Andre Smith added six tackles and was credited with the block of the extra point attempt. Proto was also one of four Mustangs to pick off a Castleton pass, along with Jovan Wilkins (Poughkeepsie, N.Y.), Kayln Smithson (Vilseck, Germany), and Zach Samiljan (Sparta, N.J.).
Jay Morgan led the Castleton defense with ten tackles and one sack, while Mick Wong added nine tackles and one interception. Nick Romeo finished with eight tackles and two for a loss along with a pair of fumble recoveries.
Mount Ida returns to Alumni Field for their next-to-last home game of the season next Saturday, when they welcome Anna Maria to Newton for a 1:00 pm contest.
Castleton returns to action next Saturday when the Spartans host Gallaudet at noon during Homecoming weekend.


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An Aussie, a Kiwi and an Irishman walk into a pub ...
According to the latest rankings in the global education index, it might be Australia's turn to be the butt of the joke, after ranking behind New Zealand, Ireland and ten other countries in a global education index.
Published in a report called The Learning Curve by worldwide education firm Pearson, the index compares the cognitive skills and education attainment of 40 countries.
Finland tops the list, followed by South Korea, Hong Kong, Japan and Singapore.
The UK is ranked at number six and New Zealand, Canada and Ireland also rank above Australia, which languishes at 13 in the list.
But we can take comfort in the fact that the United States falls behind Australia at number 17.
Pearson said the report was designed to help policy makers and educators identify the common elements of effective education that lead to better social and economic outcomes.
Pouring money into schools and increased family incomes do have a positive affect on educational outcomes, the report said.
But the more valuable factor was the cultural importance placed on education, as indicated by the results out of Finland, Canada and South Korea.
"On the surface, money and education seem to create a virtuous circle, with rich countries and individuals buying good educations for their children who, in turn, benefit economically," it said.
"A closer look, though, indicates that both higher income levels and better cognitive test scores are the result of educational strategies adopted, sometimes years earlier, independently of the income levels existing at the time."
There was no substitute for having a good teacher, the report added.
"Having a better one is statistically linked not only to higher income later in life but to a range of social results including lower chances of teenage pregnancy and a greater tendency to save for their own retirement," it said.
But the biggest problem was that there is no "universal recipe" for finding them.
The index was based on research carried out by the Economist Intelligence Unit, and used Organisation for Economic Co-operation and Development (OECD) data.


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|Orange, Calif.
|High School:
|El Modena
|Mechanical Engineering
2012: Injuries limited him to just one appearance against UMass Dartmouth (9/29) … Academic All-NEFC.
2011: Played in five games with four starts for MIT as a junior … finished the season with 23 tackles and a pair of interceptions … made 10 stops , including nine solo, at Mass. Maritime (9/17) … both interceptions came against Curry (9/24) … also recorded seven tackles against the Colonels.
2010: Saw action in the first five games of the season … Academic All-NEFC … totaled 19 tackles for the season … recorded one interception and broke up a pair of pass attempts … started the season with four stops against Becker (9/11) … season best seven tackles, all solo, against Massachusetts Maritime (9/18) … also intercepted one pass and broke up another against the Buccaneers … four more solo stops and a pass break up at Curry (9/25).
Off The Field at MIT: Majoring in mechanical engineering … minor in economics … research work at the MIT d'Arbeloff Robotics Lab on underwater nuclear reactor inspection robots … has published three papers and holds two patents … selected to compete in the Oceans 2012 MTS/IEEE Conference student paper competition.
High School: A 2009 graduate of El Modena High School … first team all-league selection as a defensive back … team's MVP and Jim Timboe (best hitter) awards … school's scholar-athlete of the year as a senior … team's defensive back of the year as a junior … selected by the National Football Foundation and College Hall of Fame for the Paul Schwegier Award as the top scholar-athlete in Orange County … also lettered in track and basketball … won the league 110 high hurdle title as a senior.


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This premium Fallout 3 package, presented in a customized, metal Vault-Tec lunch box, includes the highly-anticipated game, a collectible 5" Vault-Tec Vault Boy Bobblehead, 'The Art of Fallout 3' hardcover book, featuring never-before-seen concept art and commentary from Bethesda Game Studios artists, and 'The Making of Fallout 3' DVD that includes an inside look at Bethesda Game Studios and the team behind the game.
"We're very excited about this collector's edition and believe it truly offers gamers an amazing mix of unique items from the Fallout universe, combined with a great behind-the-scenes look at what goes into developing such an immense title," said Vlatko Andonov, president of Bethesda Softworks.
Fallout 3 features one of the most realized game worlds ever created. Create any kind of character you want and explore the open wastes of post-apocalyptic Washington, D.C. Every minute is a fight for survival as you encounter Super Mutants, Ghouls, Raiders, and other dangers of the Wasteland.
Currently under development at Bethesda Game Studios - creators of award winning The Elder Scrolls IV: Oblivion, the 2006 Game of the Year - Fallout 3 is one of the most anticipated games of 2008 and is slated for release this Fall on Xbox 360, Games for Windows, and PlayStation 3 system.
Fallout 3 has not yet been rated by the ESRB. For more information on Fallout 3, visit http://fallout.bethsoft.com.
About Bethesda Softworks
Bethesda Softworks, part of the ZeniMax Media Inc. family of companies, is a premier developer and worldwide publisher of interactive entertainment software and has produced numerous award-winning titles, most recently with 2006 PC and Xbox 360 Game of the Year and RPG of the Year, The Elder Scrolls IV: Oblivion, and the 2002 PC and Xbox Game of the Year and RPG of the Year, The Elder Scrolls III: Morrrowind. Among Bethesda's more popular franchises are The Elder Scrolls series and Fallout, as well as its licensed properties, such as Star Trek. Its product line spans the sports, racing, RPG, strategy, and action genres. For more information on Bethesda Softworks' products, visit www.bethsoft.com