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Reeling is seeking dedicated interns and volunteers for the 2016 festival season! Bring your skills and your enthusiasm for queer cinema to our diverse team of festival organizers! Interns can earn college credit while helping produce the second-oldest LGBTQ+ film festival in the WORLD. Whether you can represent Reeling at festivals like Andersonville Midsommarfest or if you'd rather help out in the office, we need volunteers! Learn more and apply today!
Chicago Filmmakers, the non-profit organization that produces Reeling, is conducting a Capital Campaign to purchase and renovate the historic Ridge firehouse and convert it into a revitalized space for media arts and literacy in Chicago's thriving Edgewater neighborhood. Help us take this next step in our organization's long history by making a donation today.
A 10th anniversary screening of this critically lauded, box office smash and instant gay cinema classic. Heath Ledger and Jake Gyllenhaal star in this raw, powerful story of a Wyoming ranch hand (Ledger) and a rodeo cowboy (Gyllenhaal), who meet in the summer of 1963 sheepherding in the harsh, high grasslands of contemporary Wyoming and become passionate lovers.
Triple threat Pat Mills writes, stars and directs this feature film debut, a wacky black comedy in which he plays David Gold, a closeted, former child actor who proves he can't grow up when he cons his way into a job as a high school guidance counselor. David's inappropriate methods make him wildly popular with his students but lead to big trouble when he's discovered. Hilarious and surprisingly heartwarming, Variety has hailed Mills's film as "consistently amusing and surprisingly uncynical…a delightful debut."
A fifth anniversary screening of this lavish, critically-hailed portrait of a wealthy and powerful Italian family on the brink of change. A feast for the eyes and ears (the score comes courtesy of modern classical composer John Adams), this collaboration between director Luca Guadagnino and queer audience fave Tilda Swinton is a sensualist's delight.
While waiting to find out if he has been drafted into the Thai army, Oat reflects on his childhood when his older brother Ek was faced with the same dilemma. Neither Ek's boyfriend, their BFF nor young Oat were able to convince Ek to take matters into his own hands so Oat stepped in and discovered a life his brother had kept hidden. Josh Kim makes his feature debut with this quietly moving drama of brotherly love.
What starts as a high-spirited romp through the German countryside between best friends Jonas and Philip, one straight and the other gay, becomes much edgier when the duo picks up a handsome male hitchhiker whose presence ramps up the homoerotic undercurrent between Jonas and Philip. An exuberant and über sexy bromance.
As he is turning 35, Mark, an actor who has chased stardom for over a decade in Los Angeles without significant success, finds his three-year relationship with the happy-go-lucky Jonah in trouble. When Mark seeks couples therapy in an effort to save the relationship, he is forced to look at himself with unprecedented courage and honesty. Strong performances are a hallmark of this contemplative romantic drama starring Philipp Karner, who also wrote and directed the film.
A powerful documentary about a 10-year-old Canadian transgender girl who finds acceptance in the company of a US-based queer roller derby collective known as The Vagine Regime. Crystal's story finds its place among the journeys of other queer skaters whose stories from LA to Brooklyn are folded into Erica Tremblay's inspirational film of empowerment and inclusion. Director Erica Tremblay is expected to be in attendance for post-screening Q&A.
Axel Ranisch's coming-of-age tale- about a slightly overweight teen obsessed with a male German disco star and forced to bond with his father after his mother falls ill- is told through equal parts humor, absurdity, honesty, and pain, with a sensitive touch that never loses sight of the film's refreshingly awkward sweetness.
Writer-director Billy Clift follows up his spot-on homage of the 1962 Bette Davis-Joan Crawford camp classic What Ever Happened To Baby Jane? with another camp parody, this time sending up the 1964 Davis-Olivia de Havilland southern gothic grand guignol Hush, Hush Sweet Charlotte. Queer film faves Jeffery Roberson (aka female impersonator Varla Jean Merman), Matthew Martin, Mink Stole, Heklina, and Jason Stuart costar in this hilarious, gender bending campfest.
On Manhattan's gilded Upper East Side, a young painter, Charlie, finds the man of his dreams in an older pianist from across the globe. If only Charlie weren't secretly in love with his own manipulative best friend, Sebastian, who is embroiled in his father's Bernie Madoff-like financial scandal. In the wake of Sebastian's notoriety, their tight-knit group of friends must confront the new realities of adulthood.
Renowned for his groundbreaking, queer-themed documentary A JIHAD FOR LOVE, Parvez Sharma's follow-up is no less controversial and hair-raising as the gay filmmaker illicitly films his Hajj pilgrimage through Saudia Arabia, risking exposure at each step of the journey to coincide his Muslim faith with his sexuality.
Reeling2015 opens with FOURTH MAN OUT a dude comedy with heart about a sweet car mechanic (Evan Todd) in a small, working-class town who comes out of the closet to his unsuspecting, blue-collar best friends. Parker Young (ARROW, ENLISTED), Chord Overstreet (GLEE), John Gabrus (MTV's GUY CODE), and Kate Flannery (THE OFFICE) co-star in this Outfest award winner. w Nackman's endearingly funny twist on the typical dude comedy. Stars Parker Young, Evan Todd & Kate Flannery expected for post-screening Q&A.
Join the stars and other REELING2015 guest filmmakers for a RED CARPET RECEPTION in the NEW Music Box Lounge at 6pm before the 7:30pm screening. Drinks and appetizers will be served.
A married couple raising two daughters find themselves in a mid-life crisis where grief and an affair threaten their domestic nucleus after 14 years together. Suzanne Guacci wrote, produced and directed this moving, insightful – and at times unexpectedly sexy – romantic drama. Yvonne Jung (THIRD WATCH, CRIMINAL MINDS), Karen Sillas (FEMALE PERVERSIONS), Traci Dinwiddie (THE NOTEBOOK), and Phyllis Somerville (THE CURIOUS CASE OF BENJAMIN BUTTON, LITTLE CHILDREN, ONE LIFE TO LIVE) co-star.
A rebellious young woman with cerebral palsy leaves India to study in New York. On her journey of self-discovery she unexpectedly falls in love with another young woman. Actress Kalki Koechlin's buoyant personality as Margarita enlivens this infectious, inspirational portrait of a young woman in Shonali Bose's film that transcends the typical coming of age story.
Get the first look at Julianne Moore's much awaited follow-up to her Oscar-winning performance in STILL ALICE in this searing drama based on the life of Laurel Hester, a New Jersey police lieutenant with terminal cancer fighting to secure pension benefits for her domestic partner Stacie Andree (Ellen Page). Based on a true story and scripted by Ron Nyswaner (Academy Award nominee for PHILADELPHIA, director of SHE'S THE BEST THING IN IT). Michael Shannon, Steve Carell, Luke Grimes, and Josh Charles co-star. Peter Sollett (NICK AND NORAH'S INFINITE PLAYLIST) directs. Screenwriter Ron Nyswaner is expected to be in attendance for Q&A following the screening.
While confronting his unfaithful boyfriend, Dusty blacks out. When he comes to, his boyfriend has been murdered and he's the prime suspect! A sexy gay twist on the classic LA film noir murder mystery, the latest from director Casper Andreas and screenwriter David Michael Barrett, featuring QUEER AS FOLK's Gale Harold and QUEER EYE FOR THE STRAIGHT GUY's Jai Rodriguez. Stars Van Hansis, Jai Rodriguez, Shangela, Kit Williamson, Craig Robert Young, director Casper Andreas and screenwriter David Michael Barrett are expected in attendance for post-screening Q&A!
Oscar nominated writer/producer Ron Nyswaner (FREEHELD, PHILADELPHIA, THE PAINTED VEIL) makes his documentary feature debut by focusing on Tony award winning actor Mary Louise Wilson (GREY GARDENS), examining the actor's craft and the sacrifices demanded by a lifelong acting career. Interviews with Frances McDormand, Melissa Leo, Tyne Daly, Estelle Parsons, Valerie Harper, and Charlotte Rae. Filmmaker Ron Nyswaner and star Mary Louise Wilson are expected to be in attendance for Q&A following the screening
OUT TO WIN of celebrates the lives and careers of aspiring and professional gay and lesbian athletes from trailblazers like Billie Jean King to current sports superstars like Jason Collins and Brittney Griner, all making a difference in one of the final frontiers of LGBTQ visibility – the world of sports.
Over the course of one Friday afternoon in Brooklyn, two closeted Muslim teens have their secretive lives rattled by lingering FBI surveillance. Intimate and meditative, NAZ & MAALIK examines the mysterious forces that animate teenage minds.
When Charlie and her girlfriend Cerina decide to have a baby together, the idea of using Cerina's ex-boyfriend Josh as the live-in sperm donor turns an easy-on-paper idea into a much more challenging reality. Kacey Barnfield and Anya Monzikova star along with Michael Worth, who also wrote and makes his feature debut with this sexy romantic drama, which, incidentally, has nothing to do with Dolly Parton!
Handsome architect Bruno seemingly has it all – a happy marriage, a beautiful son and a lifestyle to match. But when he begins to work on a project with Fer, a hunky, exuberant, extroverted gay young man, he finds himself falling in love. Director Claudio Marcone's film explores bisexuality and the blurring of gender lines in this passionate and thought-provoking romantic drama that has won raves on the LGBTQ film festival circuit.
Edgy, absorbing and carnal, BEAUTIFUL SOMETHING follows four gay men as they navigate life during one sublime night in Philadelphia filled with hot hook-ups, lingering resentment and falling in love. Writer-director Joseph Graham's erotic drama takes a fresh and unsentimental look at the links between young and old, black and white, sex and love, desire and art.
FROM THIS DAY FORWARD is a moving portrayal of an American family coping with an unforseen and intimate transformation. When director Sharon Shattuck's father came out as transgender and became Trisha, Sharon was just in middle school. As the Shattucks reunite for Sharon's wedding, she seeks a deeper understanding of how her parents' marriage survived the radical changes that threatened to tear them apart.
This sun soaked drama about a filmmaker in love with a hot blonde surfer and a young wife exploring the greener grass of an extramarital affair with another woman is a provocative relationship drama with great performances from director Ryan Andrew Balas.
The changing landscape of post-Apartheid South African politics and lifestyles is portrayed through two central relationships: a successful black real estate woman who is cheating on her white wife and their bohemian daughter dating a gender non-confirming woman in the Khayalitsha township. The multifaceted political and racial climate of South Africa is the backdrop for a richly complex portrait of an affluent mixed-race lesbian couple in WHILE YOU WEREN'T LOOKING from acclaimed filmmaker Catherine Stewart.
Beautiful, sexy, E, seems to have it all as she cuts a swath through her female fans at the Sydney night club where she DJs. When she and Matt, her gay best friend, suddenly stumble on a load of cash, they are forced to go on the run. Part road film, part thriller, part love story, director Louise Wadley's fast paced movie is all heart.
Film legend Geraldine Chaplin is riveting in this critically hailed romantic drama as a wealthy French matriarch who falls hard for a young woman while living in the Dominican Republic. When Anne promises to take Noeli with her back to Europe, her young lover must decide between her improverished life at home or the prospect of being a kept woman abroad.
Esteemed Venezuelan director Fina Torres (WOMAN ON TOP) helms this powerful and sensual romantic drama about a sexy womanizer with nothing to lose who questions her lifestyle when a hook up with a beautiful stranger turns into something deeper than she expected. Latina lesbian supermodel Patricia Velasquez (THE L WORD, THE MUMMY) gives a superlative performance in the title role.
Over the course of a magical summer two beautiful teenage girls – one shy but determined, the other filled with daring – slowly fall in love and come into their own. Kavaité's lyrical, sensual coming of age story is matched by its soaring visual majesty and sensitive performances from its two young leading ladies. This Sundance award-winner is a feast for the senses in every respect.
In this breezy romantic comedy set amid the thriving lesbian social scene in Toronto, Elsie, an irresistible chick magnet who loves to play but field, begins to regret breaking up with her girlfriend in order to pursue a younger woman.
François Ozon, France's premiere queer auteur (TIME TO LEAVE, UNDER THE SAND, 8 WOMEN, SWIMMING POOL) returns with another provocative examination of the boundaries of gender and sexuality in this playful, multifaceted dramedy about a young cross-dressing widower and his budding relationship with his late wife's best friend.
Summer Storm writer-director Marco Kreuzpaintner returns to Reeling with this wacky, sexy and delightfully romantic comedy. Notoriously hip Berlin-based hair stylist Tom falls in love with sassy salon owner Heidi, turning both of their worlds upside down. They're a perfect match, but there's just one problem: Tom has a boyfriend.
A typically withdrawn poet attempts to rekindle his complex relationship with a sensitive musician during a weekend in rural nowhere. Their toxic past, however, won't be so easily forgotten.
A cinema verite peek at expose of the rising homophobic climate inside Russia as seen through the eyes of two young Russian lesbian activists, Olya and her girlfriend Galiya, who struggle to balance their passion for LGBTQ rights with their personal dream of having a baby together. Russian filmmaker Kirill Sakharnov's documentary is a current look inside the Russian queer community.
An intimate portrait of three twenty-something New York couples – one gay, one lesbian and one straight – as they travel to a beach house to enjoy the last days of summer. But the fun and carefree weekend, soaked in the sunshine of the last days of the season, becomes an exploration of what it takes to sustain a healthy relationship and make love last in what is now being called the "gayest generation." A refreshing and insightful variation on the typical romantic comedy that is sensual and also surprisingly thought-provoking.
Academy Award nominee Demian Bichir (WEEDS, A BETTER LIFE) stars as a veteran police inspector who teams up with a handsome rookie cop attempting to solve a murder that leads the duo into the gay night world in Argentina. As the case unfolds, an erotic charge develops between the two men that threatens to change both their lives.
Help us close out another fantastic year of Reeling after the screening, and join us at Matilda (3101 N. Sheffield Ave) for the Official Closing Night After Party, where we will enjoy Lagunitas beer (your film+party ticket is good for a free beer!) and light appetizers generously provided by Matilda.
A cinema verite look at the close knit world of a renowned transgender woman and her colorful cohorts in Cape Verde as they and their neighbors prepare for the annual Carnival festivities. A glittery, fabulous documentary winner at Outest, TCHINDAS is an exhilarating variation on PARIS IS BURNING.
A young man's political awakening and coming of age occurs during the days and weeks leading up to the Stonewall Riots. Jeremy Irvine (WAR HORSE, THE RAILWAY MAN) stars along with Jonathan Rhys Meyers and Ron Perlman in this passion project from gay director Roland Emmerich (2012, INDEPENDENCE DAY, WHITE HOUSE DOWN).
A bittersweet comedic drama with a transgender hero in an unimaginable predicament. Oddball couple Adam and Miriam have a pivotal and ill-advised one night stand that sees them both winding up pregnant. Handled with nuance by writer-director Maureen Bradley and its winning cast, TWO 4 ONE is a funny, touching and heartfelt.
Do you remember your first couples' therapy session? This ain't it. Reeling faves all around; Ryan Logan directs, while Fawzia Mirza (KAM KARDASHIAN, QUEEN OF MY DREAMS) and Mouzam Makkar (THE FOLLOWING, EASY ABBY) star as two women attempting to repair their relationship with the help of an unconventional therapist and the healing power of the mango. The First Session will play in the Then and Now shorts program., Saturday, Sept. 19 at Chicago Filmmakers.
A young man is lured to New York City's Black Party, where he lusts after the object of his obsession by experimenting with the rituals of an underground society. RITES will play in the TONGUE-TIED & TWISTED shorts program., Friday Sept. 18 at 7pm at Chicago Filmmakers.
Henry, a tormented 16-year-old boy, finds a time-bridge between 1986 and the present through his closet, which takes him into the home and life of a present-day teen battling similar issues. CLOSETS will play in the Succulent Shorts: Savor the Sweetness program, Saturday, Sept. 19 at Landmark Century Centre Cinema.
Fleeing to the welcome embrace of a garish neighborhood dive, a man mourns his unfaithful ex until a mysterious stranger enters and passes him a note: "You. Me. Bathroom. Sex. Now." You. Me. Sex. Bathroom. Now (Tu. Yo. Bano. Sexo. Ahora.) will play in the Hot Pants Campers shorts program, Friday, Sept. 18 at Chicago Filmmakers.
After the unexpected death of his mother, a young football player, Julian Maxwell, finds himself struggling to support his depressed, unemployed father while fighting to keep his secrets: He's not only gay, but performs drag shows. SHOWBOY will play in the TONGUE-TIED & TWISTED shorts program., Friday Sept. 18 at 7pm at Chicago Filmmakers.
Badass Dorothy shares some lesbian life lessons. Bring a note pad. 11 LIFE LESSONS FROM AN AWESOME OLD DYKE will play in the THEN AND NOW shorts program., Saturday, Sept. 19, at 5:30pm at Chicago Filmmakers.
Get an inside look at an emerging queer hip-hop scene on the verge of becoming mainstream. In addition to documenting the scene, the filmmakers challenge the assumption that the 'queer hip-hop' movement is progressing simply because mainstream American culture is suddenly more accepting. Gonna Sip That Sip, Hit that Dip: The Emerging Queer Hip-Hop Movement will play in the Spectacular Queers shorts program, Sunday, Sept. 20 at Comfort Station (FOR FREE!!).
A young girl in Mexico explores new feelings when she mistakes her vibrant new dance teacher for a model in her father's erotic magazine. CARINA will play in the No Hetero Fabulations: Quirky Kids, Robots & Conquerors shorts program, Saturday, Sept. 19 at Chicago Filmmakers.
TWITCH chronicles the life-pulse of a creature in conflict: its stirrings/twitching/convulsions, its agonizing missteps and battle with demons. It's an ode to overcoming dark energies that lie within, and the ascent of the spirit that soars to its resolution. TWITCH will play in the TONGUE-TIED & TWISTED shorts program., Friday Sept. 18 at 7pm at Chicago Filmmakers.
The best friend of a gender-queer widow tries to set her up with a new love, but there may be some unfinished business. Devon Kirkpatrick directs, featuring Clea DuVall (GIRL, INTERRUPTED, BUT I'M A CHEERLEADER). MA/DDY will play in the LOVE IS UNIVERSAL shorts program., Saturday, Sept. 19 at Chicago Filmmakers.
Tomgirl is an adorably compelling short documentary about an awesome kid named Jake – a gender non-conforming seven year-old who invites us into his world to explore the transforming power of love and support. TOMGIRL will play in the Igniting Identities shorts program., Sunday Sept. 20 at Chicago Filmmakers.
A cute courier has an igniting effect on a young hermit-like illustrator. BEAT will play in the THEN AND NOW shorts program., Saturday, Sept. 19, at 5:30pm at Chicago Filmmakers.
After he's fired from his soulless corporate job, Jeremie schemes to make rent by entering a children's beauty pageant disguised as a 7-year-old girl with a growth disorder. MINI SUPREME will play in the HOT PANTS CAMPERS shorts program., Friday, Sept. 18, at 9:15pm at Chicago Filmmakers.
Boy meets boy at tryouts for the school play in this sweet tale of first love and coming out. NOAM will play in the SUCCULENT SHORTS: SAVOR THE SWEETNESS shorts program., Saturday, Sept. 19, at 12:15pm at Landmark's Century Centre Cinema.
A gay Korean War Vet reflects on his time as the office clerk tasked with writing the discharges of outed gay sailors. THE TYPIST will play in the TONGUE-TIED & TWISTED shorts program., Friday Sept. 18 at 7pm at Chicago Filmmakers.
Two households, both alike in dignity, in fair Verona, where we lay our scene. Through the modern lens of equality, Romeo and Juliet change on screen. Illustrating equal love in unequaled prose; because Love, by any other name, is still Love. Featuring PRETTY LITTLE LIARS' Troian Bellisario, STILL A ROSE will play in the IGNITING IDENTITIES shorts program., Sunday, Sept. 20, at 3:15pm at Chicago Filmmakers.
Tethered to an ankle monitor, Lara leads a lonely life trapped inside her townhouse where her demons lurk in the shadows until she receives an unexpected visit. MOONLIGHT will play in the THEN AND NOW shorts program., Saturday, Sept. 19, at 5:30pm at Chicago Filmmakers.
One man (Robert Baker, MAD MEN) is hired to do a job that makes him question every impulse in his body, until he sees a future he cannot unlearn. A sparse, minimalist sci-fi story about the endless nature of grief, starring Zachary Quinto (STAR TREK, HEROES)), Robert Baker, and featuring music by Son Lux (LOOPER; THE DISAPPEARANCE OF ELEANOR RIGBY). THE FUTURE PERFECT will play in the Tongue-Tied & Twisted shorts program, Friday, Sept. 18 at Chicago Filmmakers.
Website Copyright © REELING: The Chicago LGBTQ+ International Film Festival & Gala Festival Engine

subset: commoncrawl


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Andrea Amalfitano, DO, PhD, Director of Michigan State University's Clinical and Translational Sciences Institute, has been recommended for the position of interim dean of Michigan State University College of Osteopathic Medicine (MSUCOM). He will be serving as interim dean designee immediately, and the MSU Board of Trustees will vote on his appointment as interim dean in the coming weeks. He succeeds William Strampel, DO, who served as dean of MSUCOM from 2002 to 2017.
"Dr. Amalfitano's understanding of the College of Osteopathic Medicine and the university, along with his leadership experience as director of our Clinical and Translational Sciences Institute, will provide continuity during this time of transition," said MSU Provost June Pierce Youatt. "My thanks to Kari Hortos for her recent service as the college's responsible administrator and to the College Advisory Council for their input on the selection of an interim dean."
"I feel both honored and privileged to be given the opportunity to guide MSUCOM as interim dean," Dr. Amalfitano said. "I look forward to fostering continued expansion of the clinical, educational, outreach, and research efforts of our faculty. These efforts will also support cutting-edge learning opportunities for our students. As a result, we will optimally prepare our students to holistically promote health and prevent disease as tomorrow's exceptional physicians."
Read MSUCOM's official release for more information.
Vol. 2, No. 2 January 25, 2018
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SAP HANA Case Study
by Changepond Posted on July 15, 2016
A container management & tracking solution for a large North American heavy equipment manufacturer.
Need for On-Demand Data Visibility in the Supply ChainRTI or Returnable Transport Items refers to all kinds of transportation packing assets that are used for carrying and transferring goods throughout the supply chain (containers, bins, pallets, racks, crates and carts). Manual processes lead to errors and delays for tracking containers resulting in misrouted goods, lost or under-utilized assets, amounting to wasted labor and a negative impact on revenues often resulting in delays for order fulfillment. Key challenge lies in ideally processing this ocean of real-time & historical data and presenting the consolidated information on a dashboard effectively.
Business BackgroundThe customer is a large North American heavy equipment manufacturer looking to build an advanced solution for data analytics with an ability to analyze massive data sets in real-time. The customer was specifically looking to achieve significant gains in reporting performance, thus enabling them to arrive at better decision on right time with right analytics. The challenge however resided in the reduced time-window of data-load to prepare real-time data analysis.
The SAP HANA Factor
The sophisticated BI layer provides a complete set of analytic presentation tools including dashboards, analytics and reports with Visual discovery & pixel-perfect reporting generated on-the-go. SAP HANA Cloud enables transactional and analytical data to be processed at faster speeds when compared to traditional database platforms (85% reduction in time taken for each query execution). The overall data load time from SAP ECC to BW is reduced by 90% achieved with reduced data latency. The reporting performance improved by 70% compared to traditional database systems.
Business Benefits
- Increased asset visibility to know what is there and where it is (Track the current location of RTIs and evaluate stocks and cycle times)
- Improved accountability, to create and implement container management rules
- Ensured proper utilization to maximize efficiency (Achieve transparency across your stocks of RTIs)
- Optimized the entire supply chain with initiatives based on actionable data (Automate processes, reduce stocks, shorten cycle times, and recognize bottlenecks early on)


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The CMC 1000 Bike Show 5 and 6 July 2014
The 1000 Bike Show is an annual event organised by The Classic Motorcycle Club of Johannesburg and held at Germiston High School, opposite Rand Airport.
Numerous Vintage, Veteran and Classic motorcycles are on display. There is great entertainment and it is always a wonderful outing for the whole family.
See http://www.classicmotorcycleclub.co.za


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The Western Conference matches has actually always been difficult and competitive, especially where Rockets shoot versus competitors like Mavericks and Spurs. The fire burners in Rockets this season are stars Tracy McGrady and Yao Ming. No fan can give to miss Rockets tickets at this moment. Before you catch your seats at Toyota Center and help them get a home advantage, let's know more about them.
Not just the team but their mascot, Clutch, the bear, is popular too. It was spotted in the Mascot Hall of Fame in 2006, after being chosen the 5th-most recognizable mascot by USA Today, in 2014. They have actually dipped into numerous arenas formerly as Hofheinz Pavilion, HemisFair Arena and The Summit. Presently the Rockets are housed in the Toyota Center, Houston, Texas. This is a leading place in NBA and viewers simply enjoy it, as it is likewise called fan-friendly'. So go on and cheer Rockets to win in their home ground.
More Rockets Tickets Toyota Center Info!
The season tickets are currently open and you can purchase them online, from an authorized Rockets tickets broker. These sites provide complete information on the seating strategy of the venue, upcoming video games and their highlights. You can also catch the current chatter and news about Rockets on Rockets tickets websites. The tickets are shipped straight to your home.


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Jersey Chartered Surveyors ( 11.1.38 )
Jersey Chartered Surveyors
Extent: Jersey
July 2001
Updated 30 November 2015
Words you may need to know
Structural defect - this is any problem that a property might have in the fabric of the building
Construction - this is the way something has been built
Environmental issues - relates to the surrounding area and things such as the land, the air and the water
Professional standards - this is the behaviour that a member is expected to abide and work by
Promotes - raises awareness of, raises the profile of, tells people about their standards
What is a Chartered Surveyor?
At the most basic level, their duties include valuing property and looking for structural defects in buildings. They also provide expert consultancy advice in property, construction and related environmental issues. The organisation that represents them is the Royal Institution of Chartered Surveyors.
Jersey Group of the Royal Institution of Chartered Surveyors
Geoffrey Blackstone
Geoffrey Wills Associates
Telephone 285192
- Enforces professional standards
- Promotes Institution's strict rules of conduct


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Grounded in science and guided by diverse voices, IES tackles problems such as climate change, community health, ozone air pollution, and contaminants from pharmaceuticals and personal care products in waterways. IES designs and implements scientifically proven strategies to solve Colorado's most pressing environmental problems.
The Institute for Environmental Solutions is an independent non-profit organization that engages stakeholders to deliver technically sound solutions to complex environmental and health problems — without unwanted side effects. | read more |
IES Contributors and funders | read more |
Volunteers, Interns, Contributions, Leaving a Legacy. | read more |
The IES Board of Directors consists of up to 15 members who are environmental professionals, business leaders, and community members with a wide range of experience and expertise . Many are owners and managers of corporations which provide technical, economic, and policy services. Others are leaders in government organizations. All Board members share an active commitment to the mission and goals of IES, and are dedicated to improving the environment. | read more |
IES Institute Associates are qualified individuals who support the mission of IES with proven expertise and experience who contribute to carrying out the mission of IES. IAs form the core of institutional knowledge, expertise, and capability for IES to implement its programs. IAs have a broad range of technical, economic, social, and legal expertise. | read more |
As a small and growing non-profit organization, IES relies heavily on hard-working volunteers and a small number of dedicated, mostly part-time, staff members to implement its mission. Volunteers and staff members have experience in environmental engineering, environmental science, business administration, program management, non-profit administration, corporate development, and law. IES enjoys legal support from two generous attorneys and their firms in the Denver / Boulder area. | read more |
IES collaborates with undergraduate and graduate university environmental programs and related subjects in offering opportunities to students to gain research and work experience. | read more |


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Polls Close in Louisville in
Voter Registration Closes in
2018 Midterm Election
Navigating The Guide
The voter guide is easily navigated by using the slide out menu that appears on the left side of the page after you push the red button labeled "Election Guide Menu" which is located on every guide page.
Guide Introduction
Welcome to the voter's guide at seandelahanty.com. The "complete" is kind of a teaser because the election is on going and will only be complete after the results are in. We do have a section for displaying the results when that happens but before we get ahead of ourselves there is work to be done.
You should be congratulated on taking steps towards making informed decisions on these very impactful local elections. Sean talks in a recent video about the importance of making informed decisions and we hope this guide helps you.
An individual can review their registration or register to vote here. You can look up what districts you live in and see those districts on a map. If you'd like to review the demographic statistical information of a precinct we've included a tool for that and will make additional resources available to you as they come available.
Our extensive FAQ section attempts to answer questions related to the election and offers you the ability to submit questions. While the focus of this site is Judge Sean Delahanty the focus of this guide is you the voter.
This guide includes various maps, databases, links and external resources which are outside of our site's control. We have made every attempt to ensure the accuracy of the information in this guide but can not guarantee all of the details here. We have searched the web and collected information from dozens of sites and are only as good as our sources.
Information has been included from the Jefferson County Clerk Bobbie Holsclaw's site. We've also pulled information from Secretary of State Alison Lundergan Grimes's site. LOJIC is a collection of data repositories which have been an important help in creating this guide.
We have pulled RSS feeds from various campaign sites to create one aggregated news feed it is available at Vote Louisville. Any campaign, including Sean Delahanty's competitor Lisa Langford is welcome to post to that site.
Thank you for visiting and check back soon to see what we've added as this will not actually be complete until November 6, 2018.
If you like this guide please share it! If you have suggestions of content we should include feel free to complete the form below.
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Act 51: Can It Save The Public Schools?
The legislature passed a bill "reinventing" the public schools. Now some of the town's most powerful business executives are trying to make it work.
(page 3 of 4)
HONOLULU: Bruce, you mentioned the weighted student formula. You're head of the committee developing it. I know it's complex, but how do you explain to people what you're doing?
Coppa: This issue came up when we were moving discretionary monies to the principals. In its simplest form, what we did was put the emphasis on the students. Currently, as students move from school to school, if they have a need, the money to meet that need doesn't follow them. For example, if English is a student's second language, it becomes difficult for the school, so that gets a weight. With that weight comes so many dollars. In essence, when that student moves, he now moves with X number of dollars. The money follows the student to the next school, so now that school has the resources to support the student.
Moore: The weighted student formula, in theory, will be a more equitable allocation of resources than the present system, which is in some cases quite rational and, in other cases, has developed from years of successful lobbying on the part of this or that school community for more money.
HONOLULU: So this will actually mean that the school is funded according to the number and type of students it has?
Moore: That's the theory, yes.
Coppa: There are some exceptions to that, places like Hana, where you'll have to give more money just because of where they are. Lanai is another exception. Everything to Lanai is by air. Athletics, mail, everything you have to do by air.
Carey: To make this work, one piece that's critical, and not yet embodied in Act 51, is financial measurement. I talked a little while ago about not knowing where anything was in the department. Now, imagine we've got a system that says each school is going to get X amount of dollars based on how many students of certain types it has, but the state financial system today is not set up to provide the real-time financial reporting that those of us in business are used to. That needs to change. It would really help the principals and complex area superintendents be better managers.
Toledo: Currently, funding is not tied to any performance measurement. You can't tell, if you're spending the money, whether it's affecting performance.
D'Olier : For all of us to expect the superintendent and her leadership team, including a CFO, to accomplish this job, we need to deliver to them the ability to measure how the system is doing. They're going to need a financial system; they're going to need a student data system. The new head of human resources in the DOE is going to need a human resources system that is more than files of index cards.
HONOLULU: Index cards?
Carey: You have one of the largest employment branches of state government working off of a manual HR system based on index cards. That's gotta change.
Coppa: The shocking thing is, you walk in there thinking that this is all under control, that the technology is there and that systems are in place. They're not.
Horner: The reason they aren't, as David pointed out, is that there's no central accountability, so therefore you have parts of it in DHRD, part of it in Budget and Finance, part of it in DOE, part of it in BOE, part of it in the Legislature.
I think the superintendent has taken a bold step by hiring a human resource director from the corporate community. As opposed to what is historically the case, which has been, frankly, a retired principal. I think that's a major step, that they're hiring people that have expertise in those disciplines.
D'Olier : We've got Randy, who, in all due deference to Randy's teaching ability, has a lot longer period of experience in the business world than in the teaching world. I look at him, to that extent, as somewhat of an outsider for the superintendent's team. We've got Rod Moriyama helping with systems, who is a former IBM guy. So we're starting to see hires from this superintendent from outside of the DOE world, which I believe is a positive thing.
Moore: All four of the current assistant superintendents have private-sector experience.
HONOLULU: The weighted student formula means a school will receive funds according to the number of students it attracts. But are students and parents going to be able to choose any school they want? Is a good school going to grow, and a not-so-good school going to dwindle?
Moore: Yes, that's going to happen.
Toledo: Because of best practices, a school might become better at educating children with a special need or interest. Because of that, children with that specific need are going to gravitate to that school, parents will want to send their children to that school. Schools will become more specialized.
D'Olier : There's a real opportunity. If you've get more money for dealing with children whose first language is not English, and you have a school that got really good at teaching those children, not only would they attract more of those kids, but they would attract more funding. As a business proposition, it becomes very interesting.
Coppa: To force the issue, when the money follows the student, it's still coming out of the same pot. We're not getting more money. Schools are going to have three years to get up to speed and function with the monies that they have.
HONOLULU: This is a philosophical question. You are all in the free-enterprise system. You face competition every working day. Even with school choice, the DOE wouldn't face competition. A parent could only choose among DOE schools. Would we get better results if we opened it up to real competition? Let the money follow the student to any school, government-run or private?
D'Olier : I don't know. We've got more competition in the system after Act 51 than we did before. We have more opportunity for good management and entrepreneurial behavior by teachers and principals than we did before. I'd have to have a lot more data to answer your question.
Quite frankly, the public schools are in competition with the private schools already. Even though you have to pay money to take your son or daughter outside, people are voting that way. We'll know what success looks like when we see a migration of students from private school to public school. That's part of what success will look like.
Carey: I grew up in the Denver public schools. The major private schools in the city were struggling for students, because the public schools were so good. It would be great if there comes a day that parents say, It would take an extraordinary circumstance for me to want to pay for private school, because my neighborhood public school is just fine. That would be the long-term vision.


text:
Our Care Home
Old Alresford Cottage is a friendly residential home that is particularly popular amongst elderly residents for location within four acres of outstanding natural beauty.
Together with offering a superb location for residential care, Old Alresford Cottage has a team of highly-trained and experienced carers, who are dedicated to treating every resident as an individual whilst ensuring they receive the care and treatment appropriate to them.
Residents enjoy their own independence, whilst having access to care when required, in a warm and friendly atmosphere and with access to alternative therapies where requested.
We have a range of accommodation, from single and double rooms to self-contained flats; where residents can enjoy living independently, whilst still having the support from the care home, such as meals and housekeeping.
The facilities at the home are maintained to the highest standards to ensure the best possible level of care. We offer residents the opportunity to meet our Activities Coordinator and get involved with armchair exercises, weekly quizzes, bingo afternoons and a range of other activities to keep them entertained.
Our Home has a spacious and comfortable interior valued by our residents and their visitors. We pride ourselves on the family environment we have created that ensures residents experience a comfortable home with a warm, welcoming and friendly atmosphere - a home from home.
We are located in a fine country house set in four acres of beautiful landscaped gardens on the outskirts of the Georgian town of Alresford in Hampshire. Our grounds are well maintained and are just perfect for visitors, our gardens extend all around the Home and have a patio area for residents and their guests to enjoy.
About Us
Set in four acres of beautiful landscaped gardens, Old Alresford Cottage is a residential care home specialising in Dementia Care in Hampshire. Our team of experienced staff provide professional care support to our residents 24 hours a day, and deliver personalised care plans to each individual resident.
One of the most highly regarded care homes in Hampshire, Old Alresford Cottage offers a wide variety of different care services to help residents maintain their independence whilst enjoying a healthy and active lifestyle.


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Stage fright or performance anxiety is something that is very common among all of us and even children. Often, in school you may be asked to come up on stage and give a short speech or be a part in the debating team. But, if you find nervousness creeping in you, your hands would shake, voice falter and heart keeps pounding - chances are that you have a Stage Fright. Anyone who is participating in an activity that will bring them into close or direct contact with a small or large audience can experience stage fright. Often it happens, you are told to give a speech and words either roll out which goes out of topic sometimes or it's just you start fumbling for words.
May be, you are not scared of the Stage but it's a speech faltering. Whatever, the stage performance weakens.
A common phobia when most of the children have to perform on stage. All are not bold nor savvy to take control of the mind. And, there is the 'Stage Fright' - fear phobia and the mind goes blank making kids to forget what they have to speak or act! A shaky trembling and anxiety overcomes. Speech falters and words are at a loss. It is almost embarassing situation and it lets down with lower self esteem. The child often acts foolishly on the stage.
If you find yourself in such situation, never try and shun public performances altogether. This is a mistake. Stage fright is something that you need to overcome. But how? So, here we go:
More on Amazon 'Guardian of Angels' Blog
More on Amazon 'Guardian of Angels' Blog


text:
Get aligned with industry's leading cloud automation solution. MachPanel's latest build uncovers plenty of new features, functionality enhancements and 3rd party integrations. Below listed are some of the major highlights:
Now, Introducing Microsoft Dynamic CRM 2015 and Hyper-V Generation 2 VM support!
What's New?
Why MachPanel?
|Dynamic CRM 2015 Integration
|Cost Effective Cloud Automation Solution
|Hyper-V 2012 R2 Generation 2 VM Support
|360° View of Business Operations
|Enabling WHMCS for Resellers
|24×7 Worry Free Experience
|Smartermail 13 Integration
|Free Upgrades and Maintenance
|ADSync Usage Reports per Organization
|Fully White Labeled Unified Control Panel
|Easy and Enhanced AD User Management
|Personal Account Manager and Product Training
|Enhanced Customer Management
|No Hidden Cost or No Long-Term Agreement
|Enhanced Lync Call Billing and Reporting
|Competitive Edge on Latest Technology Support
|Usability Enhancements etc.
|Turn-key Assistance by Microsoft Technology Experts
MachPanel support for Dynamics CRM 2015 and Hyper-V 2012 R2 Generation 2 VM's adds up more strength to your product offering and gives you an edge to be the first one in the industry to offer latest Microsoft products. Aside, MachPanel also has enabled WHMCS for resellers and enhanced customer manage allows your to move them between providers, resellers and convert them into resellers. Further improvements are made in AD user management via AD interface, ADSync usage reports based on each organization alongside usage reports on Lync calls and billing.
Sign up to get latest automation solution in the industry and leave the competition far behind.
Don't wait to step ahead and partner with Microsoft Validated and Qualified solution vendor and grow your revenue exponentially.
Have Questions? Email us at: email@example.com
Related Posts:
Tags: ADSync, CRM 2015, Dynamics CRM 2015, Hosted Dynamics CRM 2015, Hyper-V 2012 R2, Hyper-V 2012 R2 Generation 2 VM, Lync, MachPanel, MachPanel ADSync, MachPanel CRM, MachPanel Hyper-V, MachPanel Lync, Machsol, Microsoft CRM 2015, Microsoft Hyper-V, Microsoft Lync, Microsoft Lync 2013


text:
Screen Shots Game Title: Adventures To Go! Publisher: Natsume Developer: Global A Entertainment Genre:...
Screen Shots
Game Title: Adventures To Go!
Publisher: Natsume
Genre: Turn-Based Strategy
Image Format: ISO
File Size: 89 MB
How to play?
Download and Install PPSSPP emulator on your device and download Adventures To Go! ISO rom, run the emulator and select your ISO. Play and enjoy the game. If the game is slow or log, copy the best PPSSPP game settings go to Best PPSSPP Setting.
How to download?
Click blue Download Now button and wait for 5 SECONDS and click the SKIP AD at the right top corner and the file is in another website. Just click the download and the file will be download. Sometimes the file goes to AD website to get the exact downloading file back to clicking on blue Download Now button and again repeat the instruction. For more info click this link How to download?
MediaFire: Download ISO 89 MB


text: Mike Hearn wrote: > wine_pthread_* functions are supposed to be defined in the > wine-pthread/wine-kthread binaries. The DSOs then have their symbols > resolved to the executable at runtime. I don't know why this isn't > working for you but it's almost certainly related to using > Solaris/SPARC. It looks like GNU binutils were at fault. I rebuilt gcc to use Sun's linker, fixed the bad flags specified for it in configure.ac, and wine builds without the error (not counting a bunch of other minor portability fixes to the tree). Of course, the binaries still segfault. $ wineprefixcreate $ winemine Segmentation Fault - core dumped $ gdb /usr/local/bin/wine core GNU gdb 6.1 [snip] Core was generated by `/usr/local/bin/wine winemine.exe'. Program terminated with signal 11, Segmentation fault. Reading symbols from /usr/local/lib/libwine.so.1...done. [snip] Loaded symbols for /usr/local/lib/wine/kernel32.dll.so #0 0xfec92814 in NtCurrentTeb () from /usr/local/lib/wine/kernel32.dll.so (gdb) bt #0 0xfec92814 in NtCurrentTeb () from /usr/local/lib/wine/kernel32.dll.so #1 0xfec068c0 in __wine_kernel_init () at process.c:1016 #2 0xff04955c in __wine_process_init (argc=-16477044, argv=0xff3853d8) at loader.c:2057 #3 0xff384618 in wine_init (argc=1, argv=0x0, error=0xffbff0f8 "", error_size=1024) at loader.c:536 #4 0x00010fdc in main (argc=1, argv=0xffbff56c) at main.c:44 > You'd have greater success running Linux I suspect, if > it's just a UNIXish environment you're after .... Or Solaris/IA32 for that matter. This is the only machine I have at the moment though. -- Wishing you good fortune, --Robin Kay-- (komadori)


text:
Electric dog preparation collars are nearly new as a expeditious fix when owners either don't know how to right resolve breaking in problems, disregard to breed the instance for correct taming sessions, or have slipshod to become hep around the actualities of these selective products. They are roughly put nigh on your dog's collar and are unneeded help out that dog owners have been looking for.
Dog homework should discontinue in real time if within are any signs of unhealthiness to your dog. The leashes can be saved in a salmagundi of antithetical places, not conscionable pet secure stores and the internet, so cart your occurrence and take the fastest one for your dog. Training collars permit pet owners to drill their pets which behaviors are acceptable and which are not. They besides furnish a provision to the pet businessman as all right. Training will alteration the dog's behavior, from a dog that will not adjust you to a dog that will perceive to your commands, from a dog that is bothering the neighbors into a faint one, from a dog that is ever moving from you into a dog that will hang about yet at your dictate. It will as well bear out the carnal that they will be reproved for doing thing bad.Post ads:
Estee Lauder Advanced Night Repair eye recovery complex / Aquaterra 6 Piece Bath Collection - Warm Vanilla / 52101 Black All Night Waterproof Liquid Eyeliner Smudge / Classic Men Eau De Toilette Spray by Banana Republic, 1.7 / Maybelline New York Define-A-Lash Lengthening Washable / Furlesse Elevens Anti-Aging Patches for Frown Line / Redken Real Control Crema Care Daily Nourishing Styling / Bvlgari White Tea au the blanc Shampoo & Conditioner. Lot / Viktor & Rolf Flowerbomb 0.33 oz Eau de Parfum Roll-On / MAC Fix+ Skin Refresher / Finishing Mist Full Size 3.4 Oz. / Kingsley Natural Bristle Body Brush with Contoured Wooden / Hand & Nail Harmony Gelish Soak Off Artificial Nail / DivaDerme Lash Extender with Brush - Black / Anthony Logistics for Men Alcohol Free Toner, Normal to / Ici By Coty For Women. Eau De Toilette Spray 1.0 Oz / Winstonia 8pcs Set Double Ended 10 Size Dotting Tools
Training your dog requires a lot of time, skill, and leniency. It is as well segment art and sector science, and any swell artist or man of science wishes best tools. It is favorable to cognize that any young-looking dog can be habituated to follow commands and to do unsophisticated tricks. Dog groundwork can besides necessitate eld of practice, which is why there are so heaps dog groundwork professionals and schools.Post ads:
Maybelline New York Eye Studio Master Drama Cream Pencil / Glytone Acne Treatment Gel 2 oz. / L'Oreal Paris Collagen Moisture Filler Day/Night Cream, / Buf-Puf Back Scrub Body Sponge with Reusable Handle (Pack / NAIL TEK Regular Size Crystal File With Pink Case / La Roche-Posay Rosaliac Skin Perfecting Anti-Redness / Salvatore Ferragamo Incanto Heaven By Salvatore Ferragamo / Creative Nail Design Shellac UV Color Coat Hollywood .25oz / Redken Extreme Strength Builder Plus 8.5 oz / Vaseline Healthy Hands and Nails Lotion, 3 Ounce (Pack of / Maybelline Moisture Extreme Lipstick, Royal Red 190 / PCA pHaze 1 Facial Wash, Oily Skin-7 oz / Elta MD UV Lotion SPF 30+ 8 oz. / White Linen by Estee Lauder For Women. Eau De Parfum Spray / Cricket Static Free Fast Flo / Dermablend Dermablend Smooth Indulgence Concealer SPF 20 -


text:
Envision Church is a new church in Plainview. We are a church that is called to bring restoration one life at a time.
Envision Church is part of a Christ-centered global movement, known as the Christian and Missionary Alliance (C&MA), with more than 6 million members around the world. In the US alone, more than 500,000 believers worship in 37 different languages in more than 2,000 Alliance churches. The US Alliance is divided into 28 districts, and Envision Church is part of the Metro District.


text:
Frequently Asked Questions.
Yes, we can convert all the types of complex books according to IDPF and global standards.
Yes, we do offer this service.
We use secure FTP server only.
We accept Microsoft Word, PDF, Html, Tex, Scan pages or application files
The copyright page, dedication and an active Table of Contents will all be included. We can also include the author's biography, author's notes and indexes – a navigable index can also be an essential part of a non-fiction book. We can also include active links to websites – a great way to point your readers to your website and help promote any other books you may have written.
The content of a book or journal that contains complex layout included but not limited to
bullet , tables, images, graphs or complex charts, foreign language or symbols etc
They are based in USA, UK and Europe
Yes we are based in UK, USA and France.


text:
Height – 163cm's
Bust Size – B Cup
Eyes – Blue/Green
Hair – Brown
Background – Australian
Available for G-String and Nude Waitressing and or Lap Dances on request.
If you'd like to book this entertainer, or just have some questions, don't hesitate to call us on 0424 163 334 or contact us using the form below!
Contact us now or call us on 0424 163 334


text:
New Larger Youth - Coolster 3125XR8 - 125cc Kids ATV Utility - CA Carb Approved
Wholesale ATV
Wholesale ATV ®
Wholesale ATV ® The Nations Largest Retail Powersports Distributor. What sets Wholesale ATV aside from others Dealerships is we not only supply to Dealers but we have multiple stores across the United States open to the General Public. Wholesale ATV buys directly from the Manufacture, We Cut Out The Middle Man. Not only allowing us to save you Money but allowing us to offer Higher Quality, and Rare Sought after Vehicles. Here at Wholesale ATV we pride ourselves in our friendly, family like service & sales you will receive when coming into one of our stores. We also have higher Experienced Service Techs that can help trouble shoot your issues.
Larger Then our 110 & most 125 Utility Models we sell. Has Bigger (More Aggressive) Tires, Wider Stance (For added Stability) Real Headlights, Fuel Shutoff, etc. Pictures Show Size Referrance and price is for (1) Unit only. (Multiple Unit Discounts Available).
Brand New Coolster. Has Electric Start, Gas Powered 125cc Engine, Fully Automatic Transmission w/ Forward, Nuetral & Reverse, Front & Rear Hydraulic Brakes, Speed Limiter, Adjustable Headlight & Taillight, Very Sturdy Front & Rear Racks, 4in Wider Stance, 1in Bigger Wheels, 2in Taller & 1/12in wider Tires Includes: (2) Keys, Adjustable Throttle Limiter, Factory Documentation/Instructions, Instructional DVD, 6 Month Warranty, Title, (MSO), Certificate of Origin & Receipt.
This model is meant for Kids & Youth (Recommended height 3ft 8in – 4ft 6in) 3 Available Colors: Graffiti, Blue & White
These are Brand New "Right out the Crate" (Still have the plastic on em) They are Professionally Assembled (Unless Drop Shipped), Tuned & Tested, This is our second Biggest 125 model we offer.
Engine Type: 120cc,Air cooled, 4-stroke, 1-cylinder,automatic with reverse
Start Type: Electric start
Transmission: Chain Drive
Engine Gear: D-N-R
Shift Gear: Hand
Max Torque: 8.0N.m/6000 r/min
Wheelbase(inch): 37
Ignition: CDI
Fuel Capacity(L): 3.5
Front Hand Brake: Drum
Rear Foot Brake: Hydraulic Disc
Tire Front: 19 x 7 – 8 (with alloy rims)
Tire Rear: 18 x 9.5 – 8 (with alloy rims)
Suspension Front(inch): 13.3
Suspension Rear(inch): 11
Speed Limiter(Yes/No): Yes
Engine kill switch(Yes/No): Yes
LED Headlights(Yes/No): Yes
Running hour meter Yes
Battery: 12V/5Ah (Included)
Max Loading: 132 LBS
Carton Size: 51 x 30 x 24 Inches
Seat Height: 26 Inches
Ground Clearance: 5 Inches
*Prices Do Not Reflect Tax, Title Fees, or Shipping. Pictures Reflect what each model generally looks like but May Not be Exact.


text:
General Information
Located on Harvard Avenue, this triangular property slopes upward from the road. Fishing, boating and hunting are available at the Echo Canyon Reservoir, less than 15 miles away. The San Juan River is only a couple of miles from this property.
- Foreclosed
- Property Number: 8961
- Size: 5.32 Acres
- Dimensions: 700' x 660' x 700'
- County: Archuleta
- State: Colorado
- Home Owners Association: Pagosa Lakes POA & Pagosa Area Water and Sanitation District
- Annual Taxes: $940.84
- Annual HOA Dues: $362.00
- HOA Information: Pagosa Lakes is a covenant-controlled community comprised of over 6600 properties situated in 27 unique subdivisions encompassing 21 square miles. Pagosa Lakes are surrounded on 3 sides by the San Juan National Forest of the beautiful Colorado Rocky Mountains. Utility company which manages water and sewer services in the area.
Suggested Property Use
- Homesite
- Hunting Nearby
- Recreational Nearby
- Fishing Nearby


text:
Dual-Synchronous, Step-Down Controller with Out-of-AudioT Operation and 100-mA LDOs
The TPS51125 is a cost-effective, dual-synchronous buck controller targeted for notebook system power supply solutions. The device provides 5-V and 3.3-V LDOs and requires few external components. The 270-kHz VCLK output can be used to drive an external charge pump, thus generating gate drive voltage for the load switches without reducing the efficiency of the main converter. The TPS51125 supports high-efficiency, fast-transient response and provides a combined power-good signal. Out-of-Audio mode light-load operation enables low acoustic noise at much higher efficiency than conventional forced PWM operation. Adaptive on-time D-CAP control provides convenient and efficient operation. The part operates with supply input voltages ranging from 5.5 V to 28 V and supports output voltages from 2 V to 5.5 V. The TPS51125 is available in a 24-pin QFN package and is specified from –40°C to 85°C ambient temperature range.


text:
Operating Procedures Development
The development and use of Operating Procedures is an integral element of a successful safety management system, as it provides individuals with the information to perform a job safely and properly, captures operational best practices, and facilitates consistency in the operating environment. The development of Operating Procedures may also include protocols, instructions, checklists, safe work practices, etc. Risk Management Professionals develops Operating Procedures for a wide spectrum of facilities, ranging in complexity from water treatment to oil and gas processing. Our Team works closely with knowledgeable operating staff to develop procedures that accurately reflect the task requirements and meets applicable regulatory requirements.
Writing Style
Risk Management Professionals develops Operating Procedures that are written in a concise, step-by-step, easy-to-read format that is straightforward and unambiguous. Terminology is consistent with operations and Piping and Instrumentation Diagrams (P&IDs); however, jargon is avoided to maintain clarity.
Risk Management Professionals will work with you to develop an efficient deliverable that meets your operation's specific needs. Our Team will work with you to develop a template to be used throughout all Operating Procedures, which will be delivered in a modifiable format for ease in completing updates. Additionally, Risk Management Professionals has the capabilities to produce Electronic Operating Procedures using either a web-based technology or your company's intranet to effectively link Operating Procedures.
Operator Interviews & Shadowing
A critical element for developing usable and accurate Operating Procedures is to involve facility operators at an early stage of the project. Risk Management Professionals conducts operator interviews, as well as operator "shadowing" at the facility to document the step-by-step procedures. At the client's option, an informal video is utilized to document the interview process and ensure a reference is provided while writing the procedures out of the field. Additionally, photographs are utilized as part of the shadowing process, and relevant critical photographs are included in the Operating Procedures to provide clarity and operational references.
Operating Parameters & Limits
A key component to developing Operating Procedures is to document the normal operating parameters for each piece of equipment referenced in the Operating Procedures, including level, temperature, pressure, flow, and other process parameters. For example, if there is a procedural step to "check the level of the Water Tank (TK-1)", there is also a reference to the normal operating level of the tank. Additionally, a table listing the operating limits outlines the safe upper and lower operating limits for the operating parameters and clearly indicates what is outside the acceptable operating range. The consequences associated with deviating from the acceptable operating limits are also clearly defined, as well as the steps required to correct or avoid deviations.
Safety and Health Considerations
To ensure the Operating Procedures include necessary safety and health precautions, the following are defined within the Operating Procedures:
- Properties and hazards of the chemicals used in the process
- Precautions to prevent exposure (e.g., engineering controls, administrative controls, and personal protective equipment)
- Response in case of physical/airborne exposure


text:
Name Last modified Size Description
Parent Directory 01-Jan-1970 01:00 - census_70 02-Oct-1990 00:00 37k census_80 02-Oct-1990 00:00 37k fips_70 02-Oct-1990 00:00 56k fips_80 02-Oct-1990 00:00 56k mumps_ms 02-Oct-1990 00:00 110k mumps_yc 02-Oct-1990 00:00 82k mumps_ys 02-Oct-1990 00:00 26k notice 02-Oct-1990 00:00 3k shar 02-Oct-1990 00:00 667k shar.uu 02-Oct-1990 00:00 325k start 02-Oct-1990 00:00 1k tb 02-Oct-1990 00:00 197k readme 30-Oct-1990 01:00 16k index 20-Jul-1993 01:00 1k
National Notifiable Diseases Data The American Statistical Association (ASA) Section on Statistical Graphics is sponsoring a special exposition entitled "Statistics in Public Health Surveillance," as a poster session at the August 1991 Joint Statistical Meetings in Atlanta. Its purpose is to provide a forum for ASA members to present innovative graphical and analytic techniques for addressing questions of importance to public health control and prevention efforts. For the exposition, everyone will have access to the following data files concerning tuberculosis and mumps incidence in the US. ========================================================================= The following is a quick inventory of the files and their sizes: BYTES LINES FILE NAME Contents 16541 326 README text (this file) 38151 3141 census_70 county populations, 1970 38294 3137 census_80 county populations, 1980 57207 3141 fips_70 state & county codes, 1970 57051 3137 fips_80 state & county codes, 1980 112651 10342 mumps_ms mumps cases by month & state 83476 7000 mumps_yc mumps cases by year & county 26235 1606 mumps_ys mumps cases by year & state 3079 60 notice text (call for presentations) 650 54 start when states started reporting 201556 11338 tb tuberculosis cases ------ ----- 634891 43282 TOTAL ========================================================================= Getting the Data You should have obtained this README file by sending an email letter to firstname.lastname@example.com containing the single line "send README from disease". If you were unable to get the README file from statlib in this manner, then there may be some sort of problem with the way your mail address makes it through the network. Statlib is run by a computer program that is sometimes unable to figure out how to reply to your mail. If you have requested the README file and haven't gotten it, then don't try to request anything else. Instead, send a mail message to firstname.lastname@example.com, requesting assistance. After scanning through the information below, if you decide you want the entire data collection to try your hand at analyzing it, here are instructions for getting it. If you request the entire disease data set you will receive a lot of mail. Please make sure that your system can accept about a megabyte of mail. Some computer systems have only a limited amount of disk space allocated for incoming mail. If this could be a problem on your machine, please check first with the system administrator, or obtain the disease data in smaller chunks. Please be patient when you request that data. Some parts of the data may arrive quite quickly, while other parts may take much longer to arrive. There are many reasons why mail can be delayed, ranging from temporary network problems, to intermediary computers being unavailable. So please wait up to a day before you reissue a request to statlib. 1) If you are on a UNIX system, you can get the rest of the data as a self-unbundling shar archive by sending another email letter to email@example.com containing the single line "send shar from disease". It will come in several pieces, with easy instructions for reassembling them. 1a) If you have the uudecode and uncompress commands on your system, you can ask the statlib server to "send shar.uu from disease" to retrieve a uuencoded, compressed version of the shar file. When you receive the pieces of this file, put them together, execute uudecode on the resulting file, and then uncompress the result of the uudecode operation. This ends up sending about 320K characters as opposed to the 660K characters occupied by the entire shar file. 2) If you do not have access to a UNIX system, send another email letter to firstname.lastname@example.com containing the lines send census_70 from disease send census_80 from disease send fips_70 from disease send fips_80 from disease send mumps_ms from disease send mumps_yc from disease send mumps_ys from disease send start from disease send tb from disease The data will be sent to you in a number of email letters that you will have to hand edit to trim away the mail headers and recreate the data files. Some network mailers can not accept or forward very large pieces of mail. Hence the statlib system breaks up large messages into several smaller messages. Each time a message is broken a copy of the copy of a small piece of software for reassembling the data (call statchop) is also sent. Thus you may receive multiple copies of statchop. ========================================================================= BACKGROUND Reporting of cases of communicable disease is necessary for planning and evaluation of disease prevention and control programs (e.g. for vaccine-preventable diseases such as mumps), in the assurance of appropriate medical therapy (e.g. tuberculosis), and in the detection of outbreaks (e.g. the recent increase in tuberculosis in young adults). Systematic reporting of diseases in the United States began in 1874 when the Massachusetts State Board of Health inaugurated weekly voluntary reporting of diseases by physicians. The authority to require notification of cases of disease now resides in the respective State legislatures, State epidemiologists, or boards of health. The Centers for Disease Control in partnership with the Council of State and Territorial Epidemiologists (CSTE) operates the National Notifiable Diseases Surveillance System (NNDSS) to provide weekly provisional information on the occurrence of diseases that are defined as "notifiable" by CSTE. The NNDSS data are based on reports by State epidemiologists, who themselves receive reports from a variety of sources, such as individual practitioners, hospitals, laboratories, and health departments. Reports are received from all States, Washington, D.C., New York City, and 5 United States territories (Puerto Rico, Virgin Islands, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands). Tools for this surveillance system are continually improving. The National Electronic Telecommunications System for Surveillance (NETSS) is a computer-based system begun in 1984 for reporting disease surveillance information to CDC. The computerized system allows more case detail and analytic capability than previously, when only aggregate case counts were available by telephone; disease distribution can now be mapped by county, onset dates of disease can be examined, and comparative information on the distribution of age, race, and sex of case patients is available. The usefulness of surveillance data varies with the disease, but generally such data are used to monitor trends, alert health professionals to important aberrations from historical patterns, estimate the effect of morbidity, portray natural history of disease, develop and test hypotheses, evaluate control measures, monitor changes in infectious agents, detect changes in health practices, and facilitate planning. Surveillance provides information on case patients for more detailed examination, thus facilitating at the local level epidemiologic research and the follow-up of individuals resulting in the initiation of appropriate therapy. Surveillance data also provide policymakers the basis for planning and implementing prevention and control programs. Although through participating in the surveillance process, physicians and other health care providers ensure that public health resources are effectively used, completeness of reporting varies considerably by location and disease. Reports are considered provisional and subject to updating when more specific information becomes available. Reference: "Mandatory Reporting of Infectious Diseases by Clinicians", Journal of the American Medical Association, December 1, 1989. TUBERCULOSIS DATA Tuberculosis is caused by bacteria that are transmitted from person to person primarily through the air. It is estimated that over 90% of persons reported to have clinically apparent disease have had latent TB infection for a year or longer. The number of persons with latent infection in the U. S. is estimated to be from 10 to 15 million. Questions of public health importance include whether Incidence of TB varies with age, sex, race, or ethnicity. One hypothesis is that overcrowding is associated with tuberculosis incidence. Thus, for example, if this were true, you might expect to see higher incidence rates during the winter when people are together indoors and and lower rates during the summer. Another possibility is that incidence would be higher in cities like New York and Washington, DC. There is a hypothesis that tuberculosis incidence is increasing in groups which are infected with the human immunodeficiency virus (HIV). This might lead to increased tuberculosis rates, for example, in males in their 20s to 40s. Do medically underserved groups (e.g. blacks, Hispanics, and Native Americans), have higher tuberculosis rates? MUMPS DATA Mumps is of current public health interest, because of large outbreaks which occurred in 1986-1987 and in 1989, primarily among unvaccinated adolescents and young adults in states without requirements for mumps vaccination. The data supplied for mumps consists of 3 files with different spatial and temporal resolutions. Because of differences in reporting processes, results from the various files may not be directly comparable. Each of these files may be appropriate for use in answering different questions. Questions of public health importance include: Can periodicity be demonstrated for mumps in the United States, 1953-1989? Can geographic spread be demonstrated? DATASETS Seven datasets are provided here. Datasets 1 through 5 were provided by the Centers for Disease Control; datasets 6 and 7 are from the U.S. Bureau of the Census. All fields are separated by "#" characters. 1. tb: Reported tuberculosis cases. The dataset consists of 11,338 individual cases of tuberculosis sampled randomly from 113,417 cases reported to CDC during 1985-1989. For its archival purposes, CDC may assign cases to an earlier year due to lags in case reporting. Because States joined NETSS at varying times during this period, some variation in reported cases may be due to varying participation rates rather than variation in disease incidence (see dataset 2 below for times when States started reporting). Each record includes 7 fields: STATE: State Federal Information Processing Standard (FIPS) code (2 digits, leading 0's; see also dataset 7). YEAR: Year the case was counted by CDC (last 2 digits). MONTH: Month the case was counted by CDC (1-12). AGE: Age in years (98=over 97, 99=unknown) SEX: Sex (1=male, 2=female, 9=unknown) RACE: Race (1=white, 2=black, 3=American Indian/Alaskan Native, 4=Asian/Pacific Islander, 9=unknown) ETHNICITY: Ethnicity (1=Hispanic, 2=non-Hispanic, 9=unknown) 2. start: When did states start reporting tb cases? The data in file tb was first reported from various states at different times. This file gives those dates. Each record has 3 fields: STATE: State Federal Information Processing Standard (FIPS) code (2 digits, leading 0's; see also dataset 7). POSTAL: 2-letter postal code for State. MONTHYR: Month and year when reporting began (2 digits month with leading zero, "/", two digit year). Note, VI has not yet started reporting. 3. mumps_ys: Reported Mumps Cases (Year/State) The dataset consists of the number of cases of mumps reported from each State annually, 1953-1988. Data are not available for all States for the entire period, since mumps has become reportable at differing times in the States. The file contains 1606 records. Each record consists of 3 fields. YEAR: Year (last two digits) STATE: State (or other reporting area) name (no embedded spaces). UpstateNY is New York, excluding New York City. COUNT: Number of cases reported. 4. mumps_yc: Reported Mumps Cases (Year/County) The dataset consists of the number of cases of mumps reported from each county annually, every third year from 1970-1988. Data are not available for all counties for the entire period, since mumps has become reportable at differing times in the States. Due to confidentiality considerations, counties reporting less than 4 cases in any year are assigned unknown county designation (999). The file contains 7000 records. Each record consists of 4 fields: STATE: State Federal Information Processing Standard (FIPS) code (2 digits, leading 0's; see also dataset 7). YEAR: Year the case was reported to CDC (last 2 digits). COUNTY: County (FIPS) code (1 or 3 digits, no leading 0's, may be 999; see also dataset 7). COUNT: Number of cases reported for the given year and county. 5. mumps_ms: Reported Mumps Cases (month/State) The dataset consists of the number of cases of mumps reported from each State monthly, 1968-1988. Data are not available for all counties for the entire period, since mumps has become reportable at differing times in the States. The file contains 10,342 records. Each record consists of 4 fields: STATE: State FIPS code (2 digits, leading 0's; see also dataset 7). YEAR: Year the case was reported to CDC (last 2 digits). MONTH: Month the case was reported to CDC (1-12, 13=unknown). COUNT: Number of cases reported for the given month/year and State. 6. census: Census Population (census_70 and census_80) These files contain decennial population totals by county (or other reporting unit) for 1970 and for 1980 respectively. Although intercensal population estimates are provided by the census, decennial counts are generally used for calculation of rates (e.g. cases per 100,000 population). The fields in each file are: STATE: State FIPS code (2 digits, leading 0's). COUNTY: County FIPS code (3 digits, leading 0's). POP: Total county population. 7. fips: FIPS Codebook Two datasets FIPS_70 and FIPS_80 contain FIPS codes for States and counties for 1970 and 1980 respectively (the FIPS classification changed between 1970 and 1980). The fields in each file are: STATE: State FIPS code (2 digits, leading 0's). COUNTY: County FIPS code (3 digits, leading 0's). POSTAL: 2-letter postal code for State NAME: Name of county (or other reporting unit). May have embedded spaces. All upper case! ============================= END OF README ==============================


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This might be one of my favorite late in the game maternity dresses. In other words, when not much fits, or makes you feel great, I feel like this dress delivers. And double bonus, its super comfy. I wore it for my LA baby shower and also for my recent maternity shoot. Also I love coral. It's one of my favorite colors for spring/summer. It's bright and happy and it really pops against tanned summer skin.
Pregnancy Status: 37 weeks 6 days
Dress: TJ Maxx (This dress is not maternity, but the rouching up the sides is perfect for maternity! I love the simplicity of this dress)
Cardigan: J.Crew (The Jackie $60)
Coral Flower Pin: J.Crew (gift)
Shoes: Converse ($45)
Belt: Old Navy ($10)
Earrings: Kate Spade ($45)
by Gaelyn on June 27, 2013
Categories: 3rd Trimester, Fashion, Maternity Wear, outfit of the day, Pregnancy 1 4


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To the "unbiased reporter" who disparaged me and my recent letter, may I say, "you don't seem very unbiased to me." In fact, you seem downright angry with me, and my liberal view of America's needs as they relate to our current economic health and political climate. Is it just me or do you despise all us bleeding hearts? Were my statements so threatening to you because you fear such offerings might sway another American to support a more open-minded stance rather than the narrow and apparent hateful conservative stance you exalt?
You hide behind your anonymity and make a hateful statement indicating I am… "obsessed for blaming successful people for my inability to rise above mundane mediocrity." I think "obsessed WITH…" might be more grammatically correct, however more importantly you seem to have developed such a malicious attitude toward me that you felt the need for verbal punishment by attacking me personally.
I wrote a letter last year about the need for we civilized Americans to treat one another in a gentler, more kind manner however much we might differ in our political views. I dare say had you read that submission, you might have burst an artery in your tiny heart.
And, while I'm at it, the other "kind" person who called in accusing me of regularly advocating a "soak the rich" doctrine, check out the "United for a Fair Economy" group recently cited by Eric Schoenberg, who has joined a group of other wealthy Americans with the goal to raise taxes on rich people like themselves.
To all my detractors, I write from my heart, not with hate toward those with whom I differ — but I suppose that makes me a bit mundane (dull). Please forgive my mediocre writing ability and unsuccessful life. My commentary, however, seems to be quite provocative.
Sherry McKnight


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The Department of Catholic Schools (DCS) provides support to over 15,000 students and 1,300 teachers, principals and school staff who are on their faith and education journey. Our purpose is to promote and serve our Community of Catholic Schools and the Portland Archdiocese by communicating, assessing and reporting on matters of faith, Catholic Identity, policy and academic achievement between the Archdiocese, DCS and the schools. Catholic schools in Oregon, in collaboration with parents, parish leadership, and the faith community, teach and model Gospel values and the faith of the Catholic Church thereby forming witnesses of Jesus Christ though comprehensive religious, academic, co-curricular and service programs.
Brother William Dygert, C.S.C., Ph.D. is a Brother of the Congregation of Holy Cross, and comes to the Archdiocese of Portland with 23 years of experience as a Catholic school superintendent, serving most recently in the Diocese of Paterson, NJ. Prior to Paterson, Brother William served as superintendent in the dioceses of Peoria, Providence, Tyler, and Beaumont. He has also served as a high school assistant principal and principal as well as a middle school president. In addition to holding a Bachelor's Degree and three Master Degrees, he received a Ph.D. in Educational Leadership from the University of Dayton, Ohio in 1998. Besides his administrative experience, he taught English at both the high school and college level. For nine summers, Brother William has taught a graduate course in the Remick Alliance for Catholic Education (ACE) Leadership Program at the University of Notre Dame. He has served on a number of boards and committees, in connection with both his religious congregation as well as with Catholic schools, including a consulting role with the USCCB Committee on Education, from 2005-2008. He has presented and published on a wide range of school-related topics, including governance, strategic planning and standards. Most recently, he was recognized by the University Council of Educational Administration for Excellence in Educational Leadership.
Dr. Jeannie Ray-Timoney brings eighteen years of experience in the Archdiocese of Portland as both a teacher and principal to the her new position, Associate Superintendent. Her field of study in Catholic Educational Leadership focused on Catholic identity and Catholic school program effectiveness. Jeannie is responsible for guiding schools through the accreditation process, advancing curriculum and assessment in our Catholic schools, and ensuring that our schools live the mission of Catholic education. Together, Jeannie and her colleague Gary Beckley serve as liaisons to principals. teachers, and parents when day-to-day questions and issues arise.
Dr. Gary Beckley is responsible for faith formation and the Catechist Certification program for all archdiocesan teachers and administrators; for the development, hiring, and support of new principals coming into our Catholic schools; and serves as a resource to principals in the areas of finance, personnel, legal, and risk management. Together, Gary and his colleague Jeannie Ray-Timoney serve as liaisons to principals. teachers, and parents when day-to-day questions and issues arise
Dina Boyle has supported our schools for 23 years. Dina works with schools on annual statistical reports, attendance, teacher licensure, substitute teachers, and other related personnel issues. Dina is an initial contact when school staff and parents are seeking information about school related matters.


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Quincy Police Shop With A Cop Program This Saturday
The Quincy Police Benevolent and Protective Association Unit #12 is once again partnering with K-Mart for Shop With A Cop. Members of the Quincy Police units are donating time and money to shop with children from Cheerful Home this Saturday, December 1st from 7:30am till 8:45am at the Quincy K-Mart. K-Mart is providing breakfast, gift wrapping, discounts and a gift for each child.
Also assisting with this event are members of the Quincy Police Department's civilian staff and the Quincy Police Auxiliary Unit. If you would like more information, call Officer Kelly VanderMaiden of the QPD's Pro-Act Unit at 217-228-4485 or Susan Vahlkamp at 217-221-2267.


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I just realized something. It's 12:49am and I just woke up. This isn't your random run of the mill, middle of the night wake up though because I just went to sleep at 12:02am. (I know the time exactly because I remember looking at the clock on my iPad thinking, "Go to bed dummy" when trying to decide if I could watch just one more episode of "Episodes").
Anyhoooo, as I lay here awake after my magnificent 47 minutes of slumber I realized something. I have pretty much slept in about one hour increments since 2009!
I got pregnant with the toddler in December 2009. So for 9 months I did not sleep longer than one hour because of the magnificent pregnancy pee's. Followed by the baby arriving and becoming a milk cow every 5 minutes. Followed by my ribs being kicked and punched by my husband because my pregnancy-induced truck-driver snore didn't go away as hoped. (I've heard it, he recorded it and it's God awful). And just when the baby starts sleeping through the night? Bammmmmm! Preggers. So then we start all over with the pee, and the milking, and the snoring, and we even got to add in a pacifier falling out-induced wake up for this new one.
So basically, I haven't slept in 4 years. You would think that this would buy me a hall pass for any cranky moments I have where I make no sense and get irrationally upset for no reason, or for backing up the car into the recycle bin, or for forgetting my kids names, or for never knowing where my keys are. But no, it's just part of Mommyhood. It's the dues we pay that we never realized our Moms had paid for us. And it's the price of being able to wake up each and every day to all of their chubby cheeked smiles, get sweet kisses and watch them explore the world. It's all totally worth it.
Now, with that realization, I'm going to shut my eyes, go back to sleep and hopefully have the most glorious hour of sleep I've ever had.
Photo credit: Clevelandleader.com


text: Vogue Floor includes all the Ceramica Vogue Series specifically designed to be used for flooring. A characteristic common to the series is the ability to combine modern aesthetics with an outstanding technical and safety performance, without ever neglecting the need to ensure ease of cleaning and maintenance. Practicality, non-slip functionality and the originality of the textures are characteristics shared by the Vogue Floor line, all available in a wide range of colours, suitable to tile large surfaces and combinable with other Ceramica Vogue collections.


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Toni Espositi of Old Republic Exchange Company (OREXCO) joins us on the Real Estate Hour Sunday June 5th 9-10AM pst., 1350AM, 103.5FM, and streaming live with Podcast immediately following the show at KSRO.com.
Regional Sales Office – California ‒ Northern
& Pacific Northwest – Ms. Toni Esposti, CES®
Vice President & Regional Sales ExecutiveToll Free: 888-677-1031
E-mail: email@example.com
There's a very informative brochure on the OREXCO website at: https://orexco1031.com/Downloads/OREXCO_brochure_English.pdf
Here are some answers to common questions from the Orexco website FAQs . For one on one, specific answers to all your 1031 questions, call in during the show 707-636-1350 or contact Toni Esposti directly:
Frequently Asked Questions
What does the term 1031 refer to?
1031 is the number assigned to the Internal Revenue Code Section that provides for the tax deferred exchange of real and personal property.
What does the term Starker refer to?
It refers to the landmark 1979 federal case entitled, Starker v. U.S. 602 F2d 1341 (9th Cir 1979) wherein the court substantiated the validity of the delayed exchange process. Prior to the Starker case, the courts had never sanctioned an exchange whereby the relinquished property was sold and – at a later date – the replacement property was purchased.
What are "Safe Harbors"?
This term refers to the rules established by the 1991 Treasury Regulations for tax deferred exchanges which provide that – if followed – the IRS will allow the exchange to qualify.
Why is the tax deferred exchange a popular financial planning tool?
If done correctly, investors defer tax due in connection with the sale of real or personal property, enabling them to access their equity to consolidate, diversify, leverage or relocate their investments.
Why use a Qualified Intermediary?
Use of a Qualified Intermediary is sanctioned as a safe harbor by the IRS.
What is like kind?
Real or personal property of the same nature or quality is like kind. Generally, real property is like kind to all other real property, except foreign real property, as long as it is held for investment or for the productive use in a trade or business. Personal Property must be either the same General Asset Class or Product Class.
How do I properly identify my replacement property?
Property is properly identified only if you unambiguously described it in a written document signed by you and hand delivered, mailed, telecopied, or otherwise sent to the person obligated to transfer the replacement property to you (i.e. the Qualified Intermediary or the seller of the replacement property) or to any other person "involved in the exchange" other than you or a person disqualified under Treas. Reg. Section 1.1031(k)-1(k). Real property generally is unambiguously described if it is described by a legal description, street address, or distinguishable name (e.g. the Mayfair Apartment Building). If at the end of the identification period – 45 days – you identified more properties than permitted by IRC Section 1031 (k)-1(b)(1) it is treated as if no replacement property has been identified and the exchange will be disallowed.
What are the 45 and 180 day deadlines?
Beginning with the close of the Relinquished Property, you have 45 days to identify the properties you intend to purchase and 180 days (or the due date for your tax return – whichever is earlier) to complete the acquisition of those properties. In addition, the 45 day identification period and the 180 day exchange period are calendar days. If the 45th day or 180th day falls on a weekend or holiday, the deadlines still apply. There are no extensions for Saturdays, Sundays, or legal holidays.
Is there any way to get an extension on the 45 day or 180 day deadlines?
No extensions are allowed on the 45 day deadline. Your written identification notice must be signed and dated and sent on or before midnight of the 45th day after the Relinquished Property closing. With respect to the exchange period, it ends on the earlier of the 180th day after the Relinquished Property closing or the due date (including extensions) of your tax return for the taxable year in which the transfer of the relinquished property occurred. Thus, if the exchange period is cut short by the earlier occurrence of your tax filing date, you may file for an extension in order to get the full 180 day exchange period.
What is Boot?
Broadly defined, boot is considered:
- "Cash boot" – money received (or not reinvested) by you during an exchange. If you carry a note for your buyer, the note is also considered cash boot.
- "Mortgage boot" occurs when you pay off a loan on the sale of the relinquished property but do not either get a loan for equal or greater value when you buy the replacement property or invest additional cash equal to your debt relief. In other words, if you choose not to get a loan on the replacement property, it is perfectly acceptable to simply come up with the additional cash required to purchase the replacement property.
- Any type of replacement property received that is not like kind.
If I own a property with another investor, can I exchange my equity if he doesn't want to?
Yes. You would want to clearly allocate each investor's interest in the property before you sell. The investor who wishes to exchange may do so, and the other investor may receive cash (taxable). It is, however, very important that the investors be clear on their intentions before entering into an exchange agreement with a Qualified Intermediary. Once a Relinquished Property is closed where all investor parties are under one exchange agreement, they do not have an option of dividing proceeds and buying separate Replacement Properties.
What is a partial tax exchange?
If the equity in your investment property is $150,000 and you wanted to use only $100,000 to purchase your replacement property and take $50,000 out to buy a new car, you would have a partially tax deferred exchange. The $50,000 cash you took to purchase the car is considered taxable cash boot.
May I take out my basis and reinvest only the gains?
No. Both basis and gains must be reinvested to defer taxes. The IRS does not allow you to allocate a portion of the money as basis and a portion as gain. Any money received by you will be considered boot and taxed at a capital gain rate.
Can a carry-back note, drawn in the name of the Exchanger, be assigned to the Qualified Intermediary as part of an Exchange?
No. Once the Note is received in your name, it will be taxable boot. Alternatively, to use the note as part of the 1031 exchange, the note and deed of trust must be drawn in the Qualified Intermediary's name.
What is the net value of the property?
Simply stated, the net value is your sales price less your closing costs. You are responsible for reinvesting both the cash and the loan amount when you purchase the replacement property. (See section on Boot.)
How does the note become part of the exchange?
The note must be drawn in the name of the Qualified Intermediary. During the 180 day exchange period, you have several options in using the note as part of the exchange:
- Sell the note to a buyer and liquidate it to cash that is then added to the exchange proceeds and applied to the purchase price of the replacement property;
- Obtain the agreement of the replacement property seller to accept the note as part of the purchase price to be paid for the replacement property;
- Accept only a short-term note (i.e. due in less than 6 months) that will be paid off in full prior to the acquisition of the replacement property. Payments received are added to the exchange funds and used to purchase the replacement property.
I own a piece of property that has my own primary residence as well as a rental unit, would it still qualify for an exchange?
Yes, so long as you remain consistent with your past tax returns. Consult with your tax advisor to determine the percentage of the value of the property you have attributed to investment. You may exchange that portion of the value.
How long must I hold a property for investment before I can move into it for my own residence?
The IRS has never established any rule for a required holding period for investment property to qualify under IRC Section 1031. If you are considering converting investment property to a principal residence, we strongly recommend that you consult with your tax advisor.
What does the term "disqualified party" refer to?
The 1994 Treasury Regulations provide that certain persons/entities are disqualified from acting as a Qualified Intermediary. Disqualified persons include anyone who can be considered your agent, anyone who is a related person as defined in the Code, or anyone who bears a relationship as your agent as described in the Code. Your agents include anyone who has acted as your employee, attorney, accountant, investment banker, real estate agent or broker within the previous two years.
Do I have access to my money during the exchange?
During the exchange transaction your exchange proceeds are placed in an exchange trust account so that you do not have actual or constructive receipt of the funds. If you have not identified property, you may not receive the exchange funds until after the expiration of the 45th day. If, however, you have identified property but you later decide not to exchange you may not have access to the funds until the expiration of the 180 day exchange period. (Some limited exceptions apply.)
What are exchange expenses?
Certain customary expenses incurred in selling the property, which include but are not limited to the real estate commission, exchange fees, legal fees and transfer taxes, may be paid with exchange proceeds thereby reducing the amount that must be reinvested in the replacement property.